Payroll Federal Withholding Tax Tables 2006
** WITHHOLDING ALLOWANCES **
PAYROLL PERIOD ALLOWANCE
-------------- ---------
WEEKLY 63.46
BIWEEKLY 126.92
SEMIMONTHLY 137.50
MONTHLY 275.00
DAILY OR MISC 12.69
** PERCENTAGES **
%# SINGLE MARRIED
-- ------- -------
1 10.00 % 10.00 %
2 15.00 % 15.00 %
3 25.00 % 25.00 %
4 28.00 % 28.00 %
5 33.00 % 33.00 %
6 35.00 % 35.00 %
** TABLE 1 - WEEKLY PAYROLL PERIOD - (A) SINGLE PERSON **
IF WAGES ARE OVER: BUT NOT OVER: TAX SHALL BE: PLUS: OF EXCESS OVER:
51.00 192.00 0.00 10.00 % 51.00
192.00 620.00 14.10 15.00 % 192.00
620.00 1409.00 78.30 25.00 % 620.00
1409.00 3013.00 275.55 28.00 % 1409.00
3013.00 6508.00 724.67 33.00 % 3013.00
6508.00 0.00 1878.02 35.00 % 6508.00
** TABLE 1 - WEEKLY PAYROLL PERIOD - (B) MARRIED PERSON **
IF WAGES ARE OVER: BUT NOT OVER: TAX SHALL BE: PLUS: OF EXCESS OVER:
154.00 440.00 0.00 10.00 % 154.00
440.00 1308.00 28.60 15.00 % 440.00
1308.00 2440.00 158.80 25.00 % 1308.00
2440.00 3759.00 441.80 28.00 % 2440.00
3759.00 6607.00 811.12 33.00 % 3759.00
6607.00 0.00 1750.96 35.00 % 6607.00
** TABLE 2 - BIWEEKLY PAYROLL PERIOD - (A) SINGLE PERSON **
IF WAGES ARE OVER: BUT NOT OVER: TAX SHALL BE: PLUS: OF EXCESS OVER:102.00 385.00 0.00 10.00 % 102.00 385.00 1240.00 28.30 15.00 % 385.00 1240.00 2817.00 156.55 25.00 % 1240.00 2817.00 6025.00 550.80 28.00 % 2817.00 6025.00 13015.00 1449.04 33.00 % 6025.00 13015.00 0.00 3755.74 35.00 % 13015.00
** TABLE 2 - BIWEEKLY PAYROLL PERIOD - (B) MARRIED PERSON ** IF WAGES ARE OVER: BUT NOT OVER: TAX SHALL BE: PLUS: OF EXCESS OVER:
308.00 881.00 0.00 10.00 % 308.00 881.00 2617.00 57.30 15.00 % 881.00 2617.00 4881.00 317.70 25.00 % 2617.00 4881.00 7517.00 883.70 28.00 % 4881.00 7517.00 13213.00 1621.78 33.00 % 7517.00 13213.00 0.00 3501.46 35.00 % 13213.00 ** TABLE 3 - SEMIMONTHLY PAYROLL PERIOD - (A) SINGLE PERSON ** IF WAGES ARE OVER: BUT NOT OVER: TAX SHALL BE: PLUS: OF EXCESS OVER:
110.00 417.00 0.00 10.00 % 110.00 417.00 1343.00 30.70 15.00 % 417.00 1343.00 3052.00 169.60 25.00 % 1343.00 3052.00 6527.00 596.85 28.00 % 3052.00 6527.00 14100.00 1569.85 33.00 % 6527.00 14100.00 0.00 4068.94 35.00 % 14100.00 ** TABLE 3 - SEMIMONTHLY PAYROLL PERIOD - (B) MARRIED PERSON ** IF WAGES ARE OVER: BUT NOT OVER: TAX SHALL BE: PLUS: OF EXCESS OVER:
333.00 954.00 0.00 10.00 % 333.00 954.00 2835.00 62.10 15.00 % 954.00 2835.00 5288.00 344.25 25.00 % 2835.00 5288.00 8144.00 957.50 28.00 % 5288.00 8144.00 14315.00 1757.18 33.00 % 8144.00 14315.00 0.00 3793.61 35.00 % 14315.00 ** TABLE 4 - MONTHLY PAYROLL PERIOD - (A) SINGLE PERSON ** IF WAGES ARE OVER: BUT NOT OVER: TAX SHALL BE: PLUS: OF EXCESS OVER:
221.00 833.00 0.00 10.00 % 221.00 833.00 2687.00 61.20 15.00 % 833.00 2687.00 6104.00 339.30 25.00 % 2687.00 6104.00 13054.00 1193.55 28.00 % 6104.00 13054.00 28200.00 3139.55 33.00 % 13054.00 28200.00 0.00 8137.73 35.00 % 28200.00 ** TABLE 4 - MONTHLY PAYROLL PERIOD - (B) MARRIED PERSON ** IF WAGES ARE OVER: BUT NOT OVER: TAX SHALL BE: PLUS: OF EXCESS OVER:
667.00 1908.00 0.00 10.00 % 667.00 1908.00 5670.00 124.10 15.00 % 1908.00 5670.00 10575.00 688.40 25.00 % 5670.00 10575.00 16288.00 1914.65 28.00 % 10575.00 16288.00 28629.00 3514.29 33.00 % 16288.00 28629.00 0.00 7586.82 35.00 % 28629.00 ** TABLE 8 - DAILY OR MISC PAYROLL PERIOD - (A) SINGLE PERSON ** IF WAGES ARE OVER: BUT NOT OVER: TAX SHALL BE: PLUS: OF EXCESS OVER:
10.20 38.50 0.00 10.00 % 10.20 38.50 124.00 2.83 15.00 % 38.50 124.00 281.70 15.66 25.00 % 124.00 281.70 602.50 55.09 28.00 % 281.70 602.50 1301.50 144.91 33.00 % 602.50 1301.50 0.00 375.58 35.00 % 1301.50 ** TABLE 8 - DAILY OR MISC PAYROLL PERIOD - (B) MARRIED PERSON ** IF WAGES ARE OVER: BUT NOT OVER: TAX SHALL BE: PLUS: OF EXCESS OVER:
30.80 88.10 0.00 10.00 % 30.80 88.10 261.70 5.73 15.00 % 88.10 261.70 488.10 31.77 25.00 % 261.70 488.10 751.70 88.37 28.00 % 488.10 751.70 1321.30 162.18 33.00 % 751.70 1321.30 0.00 350.15 35.00 % 1321.30
Last Edited: 12/08/2005