Percentage method income tax withholding schedules
2024 Percentage Method Tables
STANDARD Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked)
| TABLE 1—WEEKLY Payroll Period | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least— | But less than— | The tentative amount to withhold is: | Plus this percentage— | of the amount that the Adjusted Wage exceeds— | At least— | But less than— | The tentative amount to withhold is: | Plus this percentage— | of the amount that the Adjusted Wage exceeds— | At least— | But less than— | The tentative amount to withhold is: | Plus this percentage— | of the amount that the Adjusted Wage exceeds— |
| A | B | C | D | E | A | B | C | D | E | A | B | C | D | E |
| Married Filing Jointly | Single or Married Filing Separately | Head of Household | ||||||||||||
| $ 0 | $ 562 | $ 0.00 | 0% | $ 0 | $ 0 | $ 281 | $ 0.00 | 0% | $ 0 | $ 0 | $ 421 | $ 0.00 | 0% | $ 0 |
| $ 562 | $ 1008 | $ 0.00 | 10% | $ 562 | $ 281 | $ 504 | $ 0.00 | 10% | $ 281 | $ 421 | $ 739 | $ 0.00 | 10% | $ 421 |
| $ 1008 | $ 2,375 | $ 44.60 | 12% | $ 1008 | $ 504 | $ 1,188 | $ 22.30 | 12% | $ 504 | $ 739 | $ 1,635 | $ 31.80 | 12% | $ 739 |
| $ 2,375 | $ 4,428 | $ 208.64 | 22% | $ 2,375 | $ 1,188 | $ 2,214 | $ 104.38 | 22% | $ 1,188 | $ 1,635 | $ 2,354 | $ 139.32 | 22% | $ 1,635 |
| $ 4,428 | $ 7,944 | $ 660.30 | 24% | $ 4,428 | $ 2,214 | $ 3,972 | $ 330.10 | 24% | $ 2,214 | $ 2,354 | $ 4,113 | $ 297.50 | 24% | $ 2,354 |
| $ 7,944 | $ 9,936 | $ 1,504.14 | 32% | $ 7,944 | $ 3,972 | $ 4,968 | $ 752.02 | 32% | $ 3,972 | $ 4,113 | $ 5,108 | $ 719.66 | 32% | $ 4,113 |
| $ 9,936 | $ 14,623 | $ 2,141.58 | 35% | $ 9,936 | $ 4,968 | $ 11,999 | $ 1070.74 | 35% | $ 4,968 | $ 5,108 | $ 12,139 | $ 1,038.06 | 35% | $ 5,108 |
| $ 14,623 | $ 3,782.03 | 37% | $ 14,623 | $ 11,999 | $ 3,531.59 | 37% | $ 11,999 | $ 12,139 | $ 3,498.91 | 37% | $ 12,139 | |||
| TABLE 2—BIWEEKLY Payroll Period | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least— | But less than— | The tentative amount to withhold is: | Plus this percentage— | of the amount that the Adjusted Wage exceeds— | At least— | But less than— | The tentative amount to withhold is: | Plus this percentage— | of the amount that the Adjusted Wage exceeds— | At least— | But less than— | The tentative amount to withhold is: | Plus this percentage— | of the amount that the Adjusted Wage exceeds— |
| A | B | C | D | E | A | B | C | D | E | A | B | C | D | E |
| Married Filing Jointly | Single or Married Filing Separately | Head of Household | ||||||||||||
| $ 0 | $ 1,123 | $ 0.00 | 0% | $ 0 | $ 0 | $ 562 | $ 0.00 | 0% | $ 0 | $ 0 | $ 842 | $ 0.00 | 0% | $ 0 |
| $ 1,123 | $ 2,015 | $ 0.00 | 10% | $ 1,123 | $ 562 | $ 1,008 | $ 0.00 | 10% | $ 562 | $ 842 | $ 1,479 | $ 0.00 | 10% | $ 842 |
| $ 2,015 | $ 4,750 | $ 89.20 | 12% | $ 2,015 | $ 1,008 | $ 2,375 | $ 44.60 | 12% | $ 1,008 | $ 1,479 | $ 3,269 | $ 63.70 | 12% | $ 1,479 |
| $ 4,750 | $ 8,856 | $ 417.40 | 22% | $ 4,750 | $ 2,375 | $ 4,428 | $ 208.64 | 22% | $ 2,375 | $ 3,269 | $ 4,708 | $ 278.50 | 22% | $ 3,269 |
| $ 8,856 | $ 15,888 | $ 1,320.72 | 24% | $ 8,856 | $ 4,428 | $ 7,944 | $ 660.30 | 24% | $ 4,428 | $ 4,708 | $ 8,225 | $ 595.08 | 24% | $ 4,708 |
| $ 15,888 | $ 19,871 | $ 3,008.40 | 32% | $ 15,888 | $ 7,944 | $ 9,936 | $ 1,504.14 | 32% | $ 7,944 | $ 8,225 | $ 10,215 | $ 1,439.16 | 32% | $ 8,225 |
| $ 19,871 | $ 29,246 | $ 4,282.96 | 35% | $ 19,871 | $ 9,936 | $ 23,998 | $ 2,141.58 | 35% | $ 9,936 | $ 10,215 | $ 24,279 | $ 2,075.96 | 35% | $ 10,215 |
| $ 29,246 | $ 7,564.21 | 37% | $ 29,246 | $ 23,998 | $ 7,063.28 | 37% | $ 23,998 | $ 24,279 | $ 6,998.36 | 37% | $ 24,279 | |||
| TABLE 3—MONTHLY Payroll Period | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least— | But less than— | The tentative amount to withhold is: | Plus this percentage— | of the amount that the Adjusted Wage exceeds— | At least— | But less than— | The tentative amount to withhold is: | Plus this percentage— | of the amount that the Adjusted Wage exceeds— | At least— | But less than— | The tentative amount to withhold is: | Plus this percentage— | of the amount that the Adjusted Wage exceeds— |
| A | B | C | D | E | A | B | C | D | E | A | B | C | D | E |
| Married Filing Jointly | Single or Married Filing Separately | Head of Household | ||||||||||||
| $ 0 | $ 2,433 | $ 0.00 | 0% | $ 0 | $ 0 | $ 1,217 | $ 0.00 | 0% | $ 0 | $ 0 | $ 1,825 | $ 0.00 | 0% | $ 0 |
| $ 2,433 | $ 4,367 | $ 0.00 | 10% | $ 2,433 | $ 1,217 | $ 2,183 | $ 0.00 | 10% | $ 1,217 | $ 1,825 | $ 3,204 | $ 0.00 | 10% | $ 1,825 |
| $ 4,367 | $ 10,292 | $ 193.40 | 12% | $ 4,367 | $ 2,183 | $ 5,146 | $ 96.60 | 12% | $ 2,183 | $ 3,204 | $ 7,083 | $ 137.90 | 12% | $ 3,204 |
| $ 10,292 | $ 19,188 | $ 904.40 | 22% | $ 10,292 | $ 5,146 | $ 9,594 | $ 452.16 | 22% | $ 5,146 | $ 7,083 | $ 10,200 | $ 603.38 | 22% | $ 7,083 |
| $ 19,188 | $ 34,425 | $ 2,861.52 | 24% | $ 19,188 | $ 9,594 | $ 17,213 | $ 1,430.72 | 24% | $ 9,594 | $ 10,200 | $ 17,821 | $ 1,289.12 | 24% | $ 10,200 |
| $ 34,425 | $ 43,054 | $ 6,518.40 | 32% | $ 34,425 | $ 17,213 | $ 21,527 | $ 3,259.28 | 32% | $ 17,213 | $ 17,821 | $ 22,133 | $ 3,118.16 | 32% | $ 17,821 |
| $ 43,054 | $ 63,367 | $ 9,279.68 | 35% | $ 43,054 | $ 21,527 | $ 51,996 | $ 4,639.76 | 35% | $ 21,527 | $ 22,133 | $ 52,604 | $ 4,498.00 | 35% | $ 22,133 |
| $ 63,367 | $ 16,389.23 | 37% | $ 63,367 | $ 51,996 | $ 15,303.91 | 37% | $ 51,996 | $ 52,604 | $ 15,162.85 | 37% | $ 52,604 | |||