Page 110 - Form W4 and payroll Tables

12:15 - 8-Dec-2020
Page 60 of 66
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2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

ANNUAL 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 $12,200 $0.00 0% $0 $0 $3,950 $0.00 0% $0
$12,200 $32,100 $0.00 10% $12,200 $3,950 $13,900 $0.00 10% $3,950
$32,100 $93,250 $1,990.00 12% $32,100 $13,900 $44,475 $995.00 12% $13,900
$93,250 $184,950 $9,328.00 22% $93,250 $44,475 $90,325 $4,664.00 22% $44,475
$184,950 $342,050 $29,502.00 24% $184,950 $90,325 $168,875 $14,751.00 24% $90,325
$342,050 $431,050 $67,206.00 32% $342,050 $168,875 $213,375 $33,603.00 32% $168,875
$431,050 $640,500 $95,686.00 35% $431,050 $213,375 $527,550 $47,843.00 35% $213,375
$640,500 $168,993.50 37% $640,500 $527,550 $157,804.25 37% $527,550

DAILY 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
$0.00 $46.90 $0.00 0% $0.00 $0.00 $15.20 $0.00 0% $0.00
$46.90 $123.50 $0.00 10% $46.90 $15.20 $53.50 $0.00 10% $15.20
$123.50 $358.70 $7.66 12% $123.50 $53.50 $171.10 $3.83 12% $53.50
$358.70 $711.30 $35.88 22% $358.70 $171.10 $347.40 $17.94 22% $171.10
$711.30 $1,315.60 $113.46 24% $711.30 $347.40 $649.50 $56.73 24% $347.40
$1,315.60 $1,657.90 $258.49 32% $1,315.60 $649.50 $820.70 $129.23 32% $649.50
$1,657.90 $2,463.50 $368.02 35% $1,657.90 $820.70 $2,029.00 $184.02 35% $820.70
$2,463.50 $649.98 37% $2,463.50 $2,029.00 $606.92 37% $2,029.00

Page 60 Publication 15-T (2021)