464
INTERNAL REVENUE CODE OF 1954
If the payroll period with respect to an employee is monthly—Continued And the number of withholding exemptions claimed i
And the wages are—
At least
10 or more
But less than The amount of tax to be withheld shall be—
$266 $264 $272 $280. $288 $296 $304 $312$320 $328 $336 $344 $362
$360 $368$376 $384 $392 $400 $420$440$460 $480 $600 $620 $540 $660 $680 $600 $640 $680 $720 $760 $800 $840 $880 $920 $960
$264.. $272$280.. $288$296$304.. $312.. $320$328.. $336$344.. $362.. $360-. $368.. $376.. $384.. $392.. $400.. $420-. $440$460$480.. $600.. - $620.. $640-. $660.. $680.$600-. - $640.. $680-. $720-. $760.$800-. $840.. - $880.. $920.. $960.. $1,000
$46.80 48.20 49.70 61.10 62.60 64.00 65.40 66.90 68.30 69.80 61.20 62.60 64.10 66.60 67.00 68.40 69.80 71.30 73.80 77.40 81.00 84.60 88.20 91.80 95.40 99.00 102.60 M)6.20 111.60 118.80 126.00 133.20 140. 40 147.60 154.80 162.00 169.20 176.40
$36.80 38.20 39.70 41.10 42.60 44.00 46.40 46.90 48.30 49.80 61.20 52.60 64.10 65.60 67.00 68.40 69.80 61.30 63.80 67.40 71.00 74.60 78.20 81.80 86.40 89.00 92.60 96.20 101.60 108.80 116.00 123.20 130.40 137.60 144. 80 162.00 169.20 166.40
$26.80 28.20 29.70 31.10 32.60 34.00 36.40 36.90 38.30 39.80 41.20 42.60 44.10 45.50 47.00 48.40 49.80 61.30 63.80 67.40 61.00 64.60 68.20 71.80 75.40 79.00 82.60 86.20 91.60 98.80 106.00 113.20 120.40 127.60 134.80 142.00 149.20 166.40
$16.80 18.20 19.70 21.10 22.60 24.00 25.40 26.90 28.30 29.80 31.20 32.60 34.10 36.50 37.00 38.40 39.80 41.30 43.80 47.40 51.00 54.60 68.20 61.80 66.40 69.00 72.60 76.20 81.60 88.80 96.00 103.20 110.40 117.60 124.80 132.00 139.20 146.40
$6.80 8.20 9.70 11.10 12.60 14.00 16.40 16.90 18.30 19.80 21.20 22.60 24.10 26.60 27.00 28.40 29.80 31.30 33.80 37.40 41.00 44.60 48.20 51.80 56.40 69.00 62.60 66.20 71.60 78.80 86.00 93.20 100.40 107.60 114. 80 122.00 129.20 136.40
$0 0 0 1.10 2.60 4.00 6.40 6.90 8.30 9.80 11.20 12.60 14.10 15.50 17.00 18.40 19.80 21.30 23.80 27.40 31.00 34.60 38.20 41.80 45.40 49.00 52.60 56.20 61.60 68.80 76.00 83.20 90.40 97.60 104.80 112.00 119.20 126. 40
$0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.20 0 2.60 0 4.10 0 5.50 0 7.00 0 8.40 0 9.80 0 11.30 1.30 13.80 3.80 17.40 7.40 21.00 11.00 24.60 14.60 28.20 18.20 31.80 21.80 35.40 25.40 39.00 29.00 42.60 32.60 46.20 36.20 51.60 41.60 68.80 48.80 66.00 66.00 73.20 63.20 80.40 70.40 87.60 77.60 94.80 84.80 102.00 92.00 109.20 99.20 116.40 106.40
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.00 4.60 8.20 11.80 16.40 19.00 22.60 26.20 31.60 38.80 46.00 53.20 60.40 67.60 74.80 82.00 89.20 96.40
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.80 6.40 9.00 12.60 16.20 21.60 28.80 36.00 43.20 50.40 67.60 64.80 72.00 79.20 86.40
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2.60 6.20 11.60 18.80 26.00 33.20 40.40 47.60 54.80 62.00 69.20 76.40
90.00
80.00
18 percent of the excess over $1,000 plus— $1,000 and over.
§ 3402(c)(1)
180.00 170.00 160.00 160.00 140.00 130.00 120.00 110.00 100.00
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