Page 108 - Form W4 and payroll Tables

12:15 - 8-Dec-2020
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2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

WEEKLY Payroll Period
MARRIED Persons SINGLE Persons
If the Adjusted Wage of the If the Adjusted Wage
Amount (line 1d) is amount Amount (line 1d) is of the
The tentative Plus this that the The tentative Plus this amount that
But less amount to percentage wage But less amount to percentage the wage
at least… than… withhold is… … exceeds… at least… than… withhold is… … exceeds…
A B C D E A B C D E
$0 $235 $0.00 0% $0 $0 $76 $0.00 0% $0
$235 $617 $0.00 10% $235 $76 $267 $0.00 10% $76
$617 $1,793 $38.20 12% $617 $267 $855 $19.10 12% $267
$1,793 $3,557 $179.32 22% $1,793 $855 $1,737 $89.66 22% $855
$3,557 $6,578 $567.40 24% $3,557 $1,737 $3,248 $283.70 24% $1,737
$6,578 $8,289 $1,292.44 32% $6,578 $3,248 $4,103 $646.34 32% $3,248
$8,289 $12,317 $1,839.96 35% $8,289 $4,103 $10,145 $919.94 35% $4,103
$12,317 $3,249.76 37% $12,317 $10,145 $3,034.64 37% $10,145

BIWEEKLY Payroll Period
MARRIED Persons SINGLE Persons
If the Adjusted Wage of the If the Adjusted Wage
Amount (line 1d) is amount Amount (line 1d) is of the
The tentative Plus this that the The tentative Plus this amount that
But less amount to percentage wage But less amount to percentage the wage
at least… than… withhold is… … exceeds… at least… than… withhold is… … exceeds…
A B C D E A B C D E
$0 $469 $0.00 0% $0 $0 $152 $0.00 0% $0
$469 $1,235 $0.00 10% $469 $152 $535 $0.00 10% $152
$1,235 $3,587 $76.60 12% $1,235 $535 $1,711 $38.30 12% $535
$3,587 $7,113 $358.84 22% $3,587 $1,711 $3,474 $179.42 22% $1,711
$7,113 $13,156 $1,134.56 24% $7,113 $3,474 $6,495 $567.28 24% $3,474
$13,156 $16,579 $2,584.88 32% $13,156 $6,495 $8,207 $1,292.32 32% $6,495
$16,579 $24,635 $3,680.24 35% $16,579 $8,207 $20,290 $1,840.16 35% $8,207
$24,635 $6,499.84 37% $24,635 $20,290 $6,069.21 37% $20,290

SEMIMONTHLY Payroll Period
MARRIED Persons SINGLE Persons
If the Adjusted Wage of the If the Adjusted Wage
Amount (line 1d) is amount Amount (line 1d) is of the
The tentative Plus this that the The tentative Plus this amount that
But less amount to percentage wage But less amount to percentage the wage
at least… than… withhold is… … exceeds… at least… than… withhold is… … exceeds…
A B C D E A B C D E
$0 $508 $0.00 0% $0 $0 $165 $0.00 0% $0
$508 $1,338 $0.00 10% $508 $165 $579 $0.00 10% $165
$1,338 $3,885 $83.00 12% $1,338 $579 $1,853 $41.40 12% $579
$3,885 $7,706 $388.64 22% $3,885 $1,853 $3,764 $194.28 22% $1,853
$7,706 $14,252 $1,229.26 24% $7,706 $3,764 $7,036 $614.70 24% $3,764
$14,252 $17,960 $2,800.30 32% $14,252 $7,036 $8,891 $1,399.98 32% $7,036
$17,960 $26,688 $3,986.86 35% $17,960 $8,891 $21,981 $1,993.58 35% $8,891
$26,688 $7,041.66 37% $26,688 $21,981 $6,575.08 37% $21,981

Page 58 Publication 15-T (2021)