Page 104 - Form W4 and payroll Tables

12:15 - 8-Dec-2020
Page 54 of 66
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later
SEMIMONTHLY Payroll Period
STANDARD Withholding Rate Schedules Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked) (Use these if the box in Step 2 of Form W-4 IS checked)
If the Adjusted Wage of the If the Adjusted Wage of the
Amount (line 1h) is: The amount that Amount (line 1h) is: The amount that
tentative the Adjusted tentative the Adjusted
But less amount to Plus this Wage But less amount to Plus this Wage
At least— than— withhold is: percentage— exceeds— At least— than— withhold is: percentage— exceeds—
A B C D E A B C D E
Married Filing Jointly Married Filing Jointly
$0 $1,046 $0.00 0% $0 $0 $523 $0.00 0% $0
$1,046 $1,875 $0.00 10% $1,046 $523 $938 $0.00 10% $523
$1,875 $4,423 $82.90 12% $1,875 $938 $2,211 $41.50 12% $938
$4,423 $8,244 $388.66 22% $4,423 $2,211 $4,122 $194.26 22% $2,211
$8,244 $14,790 $1,229.28 24% $8,244 $4,122 $7,395 $614.68 24% $4,122
$14,790 $18,498 $2,800.32 32% $14,790 $7,395 $9,249 $1,400.20 32% $7,395
$18,498 $27,225 $3,986.88 35% $18,498 $9,249 $13,613 $1,993.48 35% $9,249
$27,225 $7,041.33 37% $27,225 $13,613 $3,520.88 37% $13,613

Single or Married Filing Separately Single or Married Filing Separately
$0 $523 $0.00 0% $0 $0 $261 $0.00 0% $0
$523 $938 $0.00 10% $523 $261 $469 $0.00 10% $261
$938 $2,211 $41.50 12% $938 $469 $1,106 $20.80 12% $469
$2,211 $4,122 $194.26 22% $2,211 $1,106 $2,061 $97.24 22% $1,106
$4,122 $7,395 $614.68 24% $4,122 $2,061 $3,697 $307.34 24% $2,061
$7,395 $9,249 $1,400.20 32% $7,395 $3,697 $4,624 $699.98 32% $3,697
$9,249 $22,340 $1,993.48 35% $9,249 $4,624 $11,170 $996.62 35% $4,624
$22,340 $6,575.33 37% $22,340 $11,170 $3,287.72 37% $11,170

Head of Household Head of Household
$0 $783 $0.00 0% $0 $0 $392 $0.00 0% $0
$783 $1,375 $0.00 10% $783 $392 $688 $0.00 10% $392
$1,375 $3,042 $59.20 12% $1,375 $688 $1,521 $29.60 12% $688
$3,042 $4,381 $259.24 22% $3,042 $1,521 $2,191 $129.56 22% $1,521
$4,381 $7,654 $553.82 24% $4,381 $2,191 $3,827 $276.96 24% $2,191
$7,654 $9,508 $1,339.34 32% $7,654 $3,827 $4,754 $669.60 32% $3,827
$9,508 $22,600 $1,932.62 35% $9,508 $4,754 $11,300 $966.24 35% $4,754
$22,600 $6,514.82 37% $22,600 $11,300 $3,257.34 37% $11,300

Page 54 Publication 15-T (2021)