Page 106 - Form W4 and payroll Tables

12:15 - 8-Dec-2020
Page 56 of 66
Fileid: … tions/P15T/2021/A/XML/Cycle06/source
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
DAILY 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
$0.00 $96.50 $0.00 0% $0.00 $0.00 $48.30 $0.00 0% $0.00
$96.50 $173.10 $0.00 10% $96.50 $48.30 $86.50 $0.00 10% $48.30
$173.10 $408.30 $7.66 12% $173.10 $86.50 $204.10 $3.82 12% $86.50
$408.30 $761.00 $35.88 22% $408.30 $204.10 $380.50 $17.93 22% $204.10
$761.00 $1,365.20 $113.48 24% $761.00 $380.50 $682.60 $56.74 24% $380.50
$1,365.20 $1,707.50 $258.49 32% $1,365.20 $682.60 $853.80 $129.24 32% $682.60
$1,707.50 $2,513.10 $368.02 35% $1,707.50 $853.80 $1,256.50 $184.03 35% $853.80
$2,513.10 $649.98 37% $2,513.10 $1,256.50 $324.97 37% $1,256.50

Single or Married Filing Separately Single or Married Filing Separately
$0.00 $48.30 $0.00 0% $0.00 $0.00 $24.10 $0.00 0% $0.00
$48.30 $86.50 $0.00 10% $48.30 $24.10 $43.30 $0.00 10% $24.10
$86.50 $204.10 $3.82 12% $86.50 $43.30 $102.10 $1.92 12% $43.30
$204.10 $380.50 $17.93 22% $204.10 $102.10 $190.20 $8.98 22% $102.10
$380.50 $682.60 $56.74 24% $380.50 $190.20 $341.30 $28.36 24% $190.20
$682.60 $853.80 $129.24 32% $682.60 $341.30 $426.90 $64.62 32% $341.30
$853.80 $2,062.10 $184.03 35% $853.80 $426.90 $1,031.10 $92.01 35% $426.90
$2,062.10 $606.93 37% $2,062.10 $1,031.10 $303.48 37% $1,031.10

Head of Household Head of Household
$0.00 $72.30 $0.00 0% $0.00 $0.00 $36.20 $0.00 0% $0.00
$72.30 $126.90 $0.00 10% $72.30 $36.20 $63.50 $0.00 10% $36.20
$126.90 $280.80 $5.46 12% $126.90 $63.50 $140.40 $2.73 12% $63.50
$280.80 $404.40 $23.93 22% $280.80 $140.40 $202.20 $11.96 22% $140.40
$404.40 $706.50 $51.12 24% $404.40 $202.20 $353.30 $25.55 24% $202.20
$706.50 $877.70 $123.62 32% $706.50 $353.30 $438.80 $61.82 32% $353.30
$877.70 $2,086.20 $178.41 35% $877.70 $438.80 $1,043.10 $89.18 35% $438.80
$2,086.20 $601.38 37% $2,086.20 $1,043.10 $300.68 37% $1,043.10

Page 56 Publication 15-T (2021)