| Tax | Maximum Earnings | Rate |
| Social Security Tax | $160,200.00 | 6.20% for the employee and 6.2% for employer |
| Medicare | Unlimited | 1.45% for employee and employer |
| over $200,000 ($250,000 for married couples filing jointly) | Additional 0.9% for the part in excess of $200,000 in a calendar year. Employee only. |
| If the Adjusted Annual Wage Amount (line 2a) is at least ... | but less than... | The tentative amount to withhold is
|
Plus this percentage...
|
of the amount that the Adjusted Annual Wage exceeds |
|---|---|---|---|---|
| Married Filing Jointly | ||||
| $0 | $14,800 | $0 | 0% | $0 |
| $14,800 | $36,800 | $0.00 | 10% | $14,800 |
| $36,800 | $104,250 | $2,200.00 | 12% | $36,800 |
| $104,250 | $205,550 | $10,294.00 | 22% | $104,250 |
| $205,550 | $379,000 | $32,580.00 | 24% | $205,550 |
| $379,000 | $477,300 | $74,208.00 | 32% | $379,000 |
| $477,300 | $708,550 | $105,664.00 | 35% | $477,300 |
| $708,550 | $186,601.50 | 37% | $708,550 | |
| Single or Married Filing Separately | ||||
| $0 | $5,250 | $0.00 | 0% | $0 |
| $5,250 | $16,250 | $0.00 | 10% | $5,250 |
| $16,250 | $49,975 | $1,100.00 | 12% | $16,250 |
| $49,975 | $100,625 | $5,147.00 | 22% | $49,975 |
| $100,625 | $187,350 | $16,290.00 | 24% | $100,625 |
| $187,350 | $236,500 | $37,104.00 | 32% | $187,350 |
| $236,500 | $583,375 | $52,832.00 | 35% | $236,500 |
| $583,375 | $174,238.25 | 37% | $583,375 | |
| Head of Household | ||||
| $0 | $12,200 | $0.00 | 0% | $0 |
| $12,200 | $27,900 | $0.00 | 10% | $12,200 |
| $27,900 | $72,050 | $1,570.00 | 12% | $27,900 |
| $72,050 | $107,550 | $6,868.00 | 22% | $72,050 |
| $107,550 | $194,300 | $14,678.00 | 24% | $107,550 |
| $194,300 | $243,450 | $35,498.00 | 32% | $194,300 |
| $243,450 | $590,300 | $51,226.00 | 35% | $243,450 |
| $590,300 | $172,623.00 | 37% | $590,300 | |
How to Calculate Federal Tax Manually
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Why the federal income tax is not correct| If the Adjusted Annual Wage Amount (line 2a) is at least ... | but less than... | The tentative amount to withhold is | Plus this percentage... | of the amount that the Adjusted Annual Wage exceeds |
|---|---|---|---|---|
| Married Filing Jointly | ||||
| $0 | $13,850 | $0.00 | 0% | $0 |
| $13,850 | $24,850 | $0.00 | 10% | $13,850 |
| $24,850 | $58,575 | $1,100.00 | 12% | $24,850 |
| $58,575 | $109,225 | $5,147.50 | 22% | $58,575 |
| $109,225 | $195,950 | $16,290.00 | 24% | $109,225 |
| $195,950 | $245,100 | $37,104.00 | 32% | $195,950 |
| $245,100 | $360,725 | $52,832.00 | 35% | $245,100 |
| $360,725 | $93,300.75 | 37% | $360,725 | |
| Single or Married Filing Separately | ||||
| $0 | $6,925 | $0.00 | 0% | $0 |
| $6,925 | $12,425 | $0.00 | 10% | $6,925 |
| $12,425 | $29,288 | $550.00 | 12% | $12,425 |
| $29,288 | $54,613 | $2,573.50 | 22% | $29,288 |
| $54,613 | $97,975 | $8,145.00 | 24% | $54,613 |
| $97,975 | $122,550 | $18,552.00 | 32% | $97,975 |
| $122,550 | $295,988 | $26,416.00 | 35% | $122,550 |
| $295,988 | $87,119.13 | 37% | $295,988 | |
| Head of Household | ||||
| $0 | $10,400 | $0.00 | 0% | $0 |
| $10,400 | $18,250 | $0.00 | 10% | $10,400 |
| $18,250 | $40,325 | $785.00 | 12% | $18,250 |
| $40,325 | $58,075 | $3,434.00 | 22% | $40,325 |
| $58,075 | $101,450 | $7,339.00 | 24% | $58,075 |
| $101,450 | $126,025 | $17,749.00 | 32% | $101,450 |
| $126,025 | $299,450 | $25,613.00 | 35% | $126,025 |
| $299,450 | $86,311.75 | 37% | $299,450 | |
|
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