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Payroll Tax Center-> Federal Tax
Federal Tax
Federal Income Tax Tables 2009
2008 Federal Income Tax Tables
2009 Federal Income Tax Tables before Stimulus Tax Provisions
2010 Federal Income Tax Tables
Tables for Percentage Method of Withholding (Stimulus Tax Provisions Feb 22, 2009)
(for Wages Paid in 2009)
The following payroll tax rates tables are from IRS Publication 15. The tables include federal withholding (income tax), FICA tax, Medicare tax and FUTA taxes.
| Tax |
Maximum Earnings |
Rate |
| FICA |
$106,800.00 |
6.20% |
| Medicare |
Unlimited |
1.45% |
Deductions per dependent: $3,650.00
Table 1 -- Weekly Payroll Period
|
(a) SINGLE person (including head of household) --
|
If the amount of wages(after
subtracting withholding
allowances) is:
|
|
The amount of income tax
to withhold is:
|
|
Not over $138.00.......
|
|
$0
|
|
Over --
|
But no over --
|
|
|
Of excess over --
|
|
$138.00
|
$200.00
|
... |
10%
|
$138.00
|
|
$200.00
|
$696.00
|
... |
$6.20 plus 15%
|
$200.00
|
|
$696.00
|
$1,279.00
|
... |
$80.60 plus 25%
|
$696.00
|
|
$1,279.00
|
$3,338.00
|
... |
$226.35 plus 28%
|
$1,279.00
|
|
$3,338.00
|
$7,212.00
|
... |
$802.87 plus 33%
|
$3,338.00
|
|
$7,212.00
|
...
|
... |
$2,081.29 plus 35%
|
$7,212.00
|
|
(b) Married person --
|
If the amount of wages(after
subtracting withholding
allowances) is:
|
|
The amount of income tax
to withhold is:
|
|
Not over $303.00.......
|
|
$0
|
|
Over --
|
But no over --
|
|
|
Of excess over --
|
|
$303.00
|
$470.00
|
... |
10%
|
$303.00
|
|
$470.00
|
$1,455.00
|
... |
$16.70 plus 15%
|
$470.00
|
|
$1,455.00
|
$2,272.00
|
... |
$164.45 plus 25%
|
$1,455.00
|
|
$2,272.00
|
$4,165.00
|
... |
$368.70 plus 28%
|
$2,272.00
|
|
$4,165.00
|
$7,321.00
|
... |
$898.74 plus 33%
|
$4,165.00
|
|
$7,321.00
|
...
|
... |
$1,940.22 plus 35%
|
$7,321.00
|
Table 2 -- Biweekly Payroll Period
|
(a) SINGLE person (including head of household) --
|
If the amount of wages(after
subtracting withholding
allowances) is:
|
|
The amount of income tax
to withhold is:
|
|
Not over $276.00.......
|
|
$0
|
|
Over --
|
But no over --
|
|
|
Of excess over --
|
|
$276.00
|
$400.00
|
... |
10%
|
$276.00
|
|
$400.00
|
$1,392.00
|
... |
$12.40 plus 15%
|
$400.00
|
|
$1,392.00
|
$2,559.00
|
... |
$161.20 plus 25%
|
$1,392.00
|
|
$2,559.00
|
$6,677.00
|
... |
$452.95 plus 28%
|
$2,559.00
|
|
$6,677.00
|
$14,423.00
|
... |
$1,605.99 plus 33%
|
$6,677.00
|
|
$14,423.00
|
...
|
... |
$4,162.17 plus 35%
|
$14,423.00
|
|
(b) Married person --
|
If the amount of wages(after
subtracting withholding
allowances) is:
|
|
The amount of income tax
to withhold is:
|
|
Not over $606.00.......
|
|
$0
|
|
Over --
|
But no over --
|
|
|
Of excess over --
|
|
$606.00
|
$940.00
|
... |
10%
|
$606.00
|
|
$940.00
|
$2,910.00
|
... |
$33.40 plus 15%
|
$940.00
|
|
$2,910.00
|
$4,543.00
|
... |
$328.90 plus 25%
|
$2,910.00
|
|
$4,543.00
|
$8,331.00
|
... |
$737.15 plus 28%
|
$4,543.00
|
|
$8,331.00
|
$14,642.00
|
... |
$1,797.79 plus 33%
|
$8,331.00
|
|
$14,642.00
|
...
|
... |
$3,880.42 plus 35%
|
$14,642.00
|
Table 3 -- Semimonthly Payroll Period
|
(a) SINGLE person (including head of household) --
|
If the amount of wages(after
subtracting withholding
allowances) is:
|
|
The amount of income tax
to withhold is:
|
|
Not over $299.00.......
|
|
$0
|
|
Over --
|
But no over --
|
|
|
Of excess over --
|
|
$299.00
|
$433.00
|
... |
10%
|
$299.00
|
|
$433.00
|
$1,508.00
|
... |
$13.40 plus 15%
|
$433.00
|
|
$1,508.00
|
$2,772.00
|
... |
$174.65 plus 25%
|
$1,508.00
|
|
$2,772.00
|
$7,233.00
|
... |
$490.65 plus 28%
|
$2,772.00
|
|
$7,233.00
|
$15,625.00
|
... |
$1,739.73 plus 33%
|
$7,233.00
|
|
$15,625.00
|
...
|
... |
$4,509.09 plus 35%
|
$15,625.00
|
|
(b) Married person --
|
If the amount of wages(after
subtracting withholding
allowances) is:
|
|
The amount of income tax
to withhold is:
|
|
Not over $656.00.......
|
|
$0
|
|
Over --
|
But no over --
|
|
|
Of excess over --
|
|
$656.00
|
$1,019.00
|
... |
10%
|
$656.00
|
|
$1,019.00
|
$3,152.00
|
... |
$36.30 plus 15%
|
$1,019.00
|
|
$3,152.00
|
$4,922.00
|
... |
$356.25 plus 25%
|
$3,152.00
|
|
$4,922.00
|
$9,025.00
|
... |
$798.75 plus 28%
|
$4,922.00
|
|
$9,025.00
|
$15,863.00
|
... |
$1,947.59 plus 33%
|
$9,025.00
|
|
$15,863.00
|
...
|
... |
$4,204.13 plus 35%
|
$15,863.00
|
Table 4 -- Monthly Payroll Period
|
(a) SINGLE person (including head of household) --
|
If the amount of wages(after
subtracting withholding
allowances) is:
|
|
The amount of income tax
to withhold is:
|
|
Not over $598.00.......
|
|
$0
|
|
Over --
|
But no over --
|
|
|
Of excess over --
|
|
$598.00
|
$867.00
|
... |
10%
|
$598.00
|
|
$867.00
|
$3,017.00
|
... |
$26.90 plus 15%
|
$867.00
|
|
$3,017.00
|
$5,544.00
|
... |
$349.40 plus 25%
|
$3,017.00
|
|
$5,544.00
|
$14,467.00
|
... |
$981.15 plus 28%
|
$5,544.00
|
|
$14,467.00
|
$31,250.00
|
... |
$3,479.59 plus 33%
|
$14,467.00
|
|
$31,250.00
|
...
|
... |
$9,017.98 plus 35%
|
$31,250.00
|
|
(b) Married person --
|
If the amount of wages(after
subtracting withholding
allowances) is:
|
|
The amount of income tax
to withhold is:
|
|
Not over $1,313.00.......
|
|
$0
|
|
Over --
|
But no over --
|
|
|
Of excess over --
|
|
$1,313.00
|
$2,038.00
|
... |
10%
|
$1,313.00
|
|
$2,038.00
|
$6,304.00
|
... |
$72.50 plus 15%
|
$2,038.00
|
|
$6,304.00
|
$9,844.00
|
... |
$712.40 plus 25%
|
$6,304.00
|
|
$9,844.00
|
$18,050.00
|
... |
$1,597.40 plus 28%
|
$9,844.00
|
|
$18,050.00
|
$31,725.00
|
... |
$3,895.08 plus 33%
|
$18,050.00
|
|
$31,725.00
|
...
|
... |
$8,407.83 plus 35%
|
$31,725.00
|
Table 5 -- Daily or Miscellaneous Payroll Period
|
(a) SINGLE person (including head of household) --
|
If the amount of wages(after
subtracting withholding
allowances) is:
|
|
The amount of income tax
to withhold is:
|
|
Not over $27.60.......
|
|
$0
|
|
Over --
|
But no over --
|
|
|
Of excess over --
|
|
$27.60
|
$40.00
|
... |
10%
|
$27.60
|
|
$40.00
|
$139.20
|
... |
$1.24 plus 15%
|
$40.00
|
|
$139.20
|
$255.90
|
... |
$16.12 plus 25%
|
$139.20
|
|
$255.90
|
$667.70
|
... |
$45.30 plus 28%
|
$255.90
|
|
$667.70
|
$1,442.30
|
... |
$160.60 plus 33%
|
$667.70
|
|
$1,442.30
|
...
|
... |
$416.22 plus 35%
|
$1,442.30
|
|
(b) Married person --
|
If the amount of wages(after
subtracting withholding
allowances) is:
|
|
The amount of income tax
to withhold is:
|
|
Not over $60.60.......
|
|
$0
|
|
Over --
|
But no over --
|
|
|
Of excess over --
|
|
$60.60
|
$94.00
|
... |
10%
|
$60.60
|
|
$94.00
|
$291.00
|
... |
$3.34 plus 15%
|
$94.00
|
|
$291.00
|
$454.30
|
... |
$32.89 plus 25%
|
$291.00
|
|
$454.30
|
$833.10
|
... |
$73.72 plus 28%
|
$454.30
|
|
$833.10
|
$1,464.20
|
... |
$179.78 plus 33%
|
$833.10
|
|
$1,464.20
|
...
|
... |
$388.04 plus 35%
|
$1,464.20
|
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