TABLE 9.1
Percentage method income tax withholding schedules
2021 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 |
$ 483 |
$ 0.00 |
0% |
$ 0 |
$ 0 |
$ 241 |
$ 0.00 |
0% |
$ 0 |
$ 0 |
$ 362 |
$ 0.00 |
0% |
$ 0 |
| $ 483 |
$ 865 |
$ 0.00 |
10% |
$ 483 |
$ 241 |
$ 433 |
$ 0.00 |
10% |
$ 241 |
$ 362 |
$ 635 |
$ 0.00 |
10% |
$ 362 |
| $ 865 |
$ 2,041 |
$ 38.20 |
12% |
$ 865 |
$ 433 |
$ 1,021 |
$ 19.20 |
12% |
$ 433 |
$ 635 |
$ 1,404 |
$ 27.30 |
12% |
$ 635 |
| $ 2,041 |
$ 3,805 |
$ 179.32 |
22% |
$ 2,041 |
$ 1,021 |
$ 1,902 |
$ 89.76 |
22% |
$ 1,021 |
$ 1,404 |
$ 2,022 |
$ 119.58 |
22% |
$ 1,404 |
| $ 3,805 |
$ 6,826 |
$ 567.40 |
24% |
$ 3,805 |
$ 1,902 |
$ 3,413 |
$ 283.58 |
24% |
$ 1,902 |
$ 2,022 |
$ 3,533 |
$ 255.54 |
24% |
$ 2,022 |
| $ 6,826 |
$ 8,538 |
$ 1,292.44 |
32% |
$ 6,826 |
$ 3,413 |
$ 4,269 |
$ 646.22 |
32% |
$ 3,413 |
$ 3,533 |
$ 4,388 |
$ 618.18 |
32% |
$ 3,533 |
| $ 8,538 |
$ 12,565 |
$ 1,840.28 |
35% |
$ 8,538 |
$ 4,269 |
$ 10,311 |
$ 920.14 |
35% |
$ 4,269 |
$ 4,388 |
$ 10,431 |
$ 891.78 |
35% |
$ 4,388 |
| $ 12,565 |
|
$ 3,249.73 |
37% |
$ 12,565 |
$ 10,311 |
|
$ 3,034.84 |
37% |
$ 10,311 |
$ 10,431 |
|
$ 3,006.83 |
37% |
$ 10,431 |
| 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 |
$ 965 |
$ 0.00 |
0% |
$ 0 |
$ 0 |
$ 483 |
$ 0.00 |
0% |
$ 0 |
$ 0 |
$ 723 |
$ 0.00 |
0% |
$ 0 |
| $ 965 |
$ 1,731 |
$ 0.00 |
10% |
$ 965 |
$ 483 |
$ 865 |
$ 0.00 |
10% |
$ 483 |
$ 723 |
$ 1,269 |
$ 0.00 |
10% |
$ 723 |
| $ 1,731 |
$ 4,083 |
$ 76.60 |
12% |
$ 1,731 |
$ 865 |
$ 2,041 |
$ 38.20 |
12% |
$ 865 |
$ 1,269 |
$ 2,808 |
$ 54.60 |
12% |
$ 1,269 |
| $ 4,083 |
$ 7,610 |
$ 358.84 |
22% |
$ 4,083 |
$ 2,041 |
$ 3,805 |
$ 179.32 |
22% |
$ 2,041 |
$ 2,808 |
$ 4,044 |
$ 239.28 |
22% |
$ 2,808 |
| $ 7,610 |
$ 13,652 |
$ 1,134.78 |
24% |
$ 7,610 |
$ 3,805 |
$ 6,826 |
$ 567.40 |
24% |
$ 3,805 |
$ 4,044 |
$ 7,065 |
$ 511.20 |
24% |
$ 4,044 |
| $ 13,652 |
$ 17,075 |
$ 2,584.86 |
32% |
$ 13,652 |
$ 6,826 |
$ 8,538 |
$ 1,292.44 |
32% |
$ 6,826 |
$ 7,065 |
$ 8,777 |
$ 1,236.24 |
32% |
$ 7,065 |
| $ 17,075 |
$ 25,131 |
$ 3,680.22 |
35% |
$ 17,075 |
$ 8,538 |
$ 20,621 |
$ 1,840.28 |
35% |
$ 8,538 |
$ 8,777 |
$ 20,862 |
$ 1,784.08 |
35% |
$ 8,777 |
| $ 25,131 |
|
$ 6,499.82 |
37% |
$ 25,131 |
$ 20,621 |
|
$ 6,069.33 |
37% |
$ 20,621 |
$ 20,862 |
|
$ 6,013.83 |
37% |
$ 20,862 |
| 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 |
$ 2,092 |
$ 0.00 |
0% |
$ 0 |
$ 0 |
$ 1,046 |
$ 0.00 |
0% |
$ 0 |
$ 0 |
$ 1,567 |
$ 0.00 |
0% |
$ 0 |
| $ 2,092 |
$ 3,750 |
$ 0.00 |
10% |
$ 2,092 |
$ 1,046 |
$ 1,875 |
$ 0.00 |
10% |
$ 1,046 |
$ 1,567 |
$ 2,750 |
$ 0.00 |
10% |
$ 1,567 |
| $ 3,750 |
$ 8,846 |
$ 165.80 |
12% |
$ 3,750 |
$ 1,875 |
$ 4,423 |
$ 82.90 |
12% |
$ 1,875 |
$ 2,750 |
$ 6,083 |
$ 118.30 |
12% |
$ 2,750 |
| $ 8,846 |
$ 16,488 |
$ 777.32 |
22% |
$ 8,846 |
$ 4,423 |
$ 8,244 |
$ 388.66 |
22% |
$ 4,423 |
$ 6,083 |
$ 8,763 |
$ 518.26 |
22% |
$ 6,083 |
| $ 16,488 |
$ 29,579 |
$ 2,458.56 |
24% |
$ 16,488 |
$ 8,244 |
$ 14,790 |
$ 1,229.28 |
24% |
$ 8,244 |
$ 8,763 |
$ 15,308 |
$ 1,107.86 |
24% |
$ 8,763 |
| $ 29,579 |
$ 36,996 |
$ 5,600.40 |
32% |
$ 29,579 |
$ 14,790 |
$ 18,498 |
$ 2,800.32 |
32% |
$ 14,790 |
$ 15,308 |
$ 19,017 |
$ 2,678.66 |
32% |
$ 15,308 |
| $ 36,996 |
$ 54,450 |
$ 7,973.84 |
35% |
$ 36,996 |
$ 18,498 |
$ 44,679 |
$ 3,986.88 |
35% |
$ 18,498 |
$ 19,017 |
$ 45,200 |
$ 3,865.54 |
35% |
$ 19,017 |
| $ 54,450 |
|
$ 14,082.74 |
37% |
$ 54,450 |
$ 44,679 |
|
$ 13,150.23 |
37% |
$ 44,679 |
$ 45,200 |
|
$ 13,029.59 |
37% |
$ 45,200 |