Worksheet 2. Employer’s Withholding Worksheet for Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

Keep for Your Records Table 5 Monthly Semimonthly Biweekly Weekly Daily 12 24 26 52 260 Step 1. Adjust the employee’s wage amount 1a Enter the employee’s total taxable wages this payroll period 1a $ 1b Enter the number of pay periods you have per year (see Table 5) 1b _____ 1c Enter the amount from Step 4(a) of the employee’s Form W-4 1c $ 1d Divide the amount on line 1c by the number of pay periods on line 1b 1d $ 1e Add lines 1a and 1d 1e $ 1f Enter the amount from Step 4(b) of the employee’s Form W-4 1f $ 1g Divide the amount on line 1f by the number of pay periods on line 1b 1g $ 1h Subtract line 1g from line 1e. If zero or less, enter -0-. This is the Adjusted Wage Amount 1h $ Step 2. Figure the Tentative Withholding Amount 2a Use the amount on line 1h to look up the tentative amount to withhold in the appropriate Wage Bracket Method table in this section for your pay frequency, given the employee’s filing status and whether the employee has checked the box in Step 2 of Form W-4. This is the Tentative Withholding Amount 2a $ Step 3. Account for tax credits 3a Enter the amount from Step 3 of the employee’s Form W-4 3a $ 3b Divide the amount on line 3a by the number of pay periods on line 1b 3b $ 3c Subtract line 3b from line 2a. If zero or less, enter -0- 3c $ Step 4. Figure the final amount to withhold 4a Enter the additional amount to withhold from Step 4(c) of the employee’s Form W-4 4a $ 4b Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this pay period 4b $

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later WEEKLY Payroll Period If the Adjusted Wage Amount (line 1h) is Married Filing Jointly Head of Household Single or Married Filing Separately Standard withholding Form W-4, Step 2, Checkbox withholding Standard withholding Form W-4, Step 2, Checkbox withholding Standard withholding Form W-4, Step 2, Checkbox withholding At least But less than The Tentative Withholding Amount is: $0 $155 $0 $0 $0 $0 $0 $0 $155 $165 $0 $0 $0 $0 $0 $1 $165 $175 $0 $0 $0 $0 $0 $2 $175 $185 $0 $0 $0 $0 $0 $3 $185 $195 $0 $0 $0 $0 $0 $4 $195 $205 $0 $0 $0 $0 $0 $5 $205 $215 $0 $0 $0 $0 $0 $6 $215 $225 $0 $0 $0 $0 $0 $7 $225 $235 $0 $0 $0 $0 $0 $8 $235 $245 $0 $0 $0 $1 $0 $9 $245 $255 $0 $0 $0 $2 $0 $10 $255 $265 $0 $0 $0 $3 $0 $11 $265 $275 $0 $0 $0 $4 $0 $12 $275 $285 $0 $0 $0 $5 $0 $13 $285 $295 $0 $0 $0 $6 $0 $14 $295 $305 $0 $0 $0 $7 $0 $15 $305 $315 $0 $0 $0 $8 $0 $16 $315 $325 $0 $1 $0 $9 $1 $17 $325 $335 $0 $2 $0 $10 $2 $19 $335 $345 $0 $3 $0 $11 $3 $20 $345 $355 $0 $4 $0 $12 $4 $21 $355 $365 $0 $5 $0 $13 $5 $22 $365 $375 $0 $6 $0 $14 $6 $23 $375 $385 $0 $7 $0 $15 $7 $25 $385 $395 $0 $8 $0 $16 $8 $26 $395 $405 $0 $9 $0 $17 $9 $27 $405 $415 $0 $10 $0 $18 $10 $28 $415 $425 $0 $11 $0 $19 $11 $29 $425 $435 $0 $12 $0 $20 $12 $31 $435 $445 $0 $13 $0 $22 $13 $32 $445 $455 $0 $14 $0 $23 $14 $33 $455 $465 $0 $15 $0 $24 $15 $34 $465 $475 $0 $16 $1 $25 $16 $35 $475 $485 $0 $17 $2 $26 $17 $37 $485 $495 $0 $18 $3 $28 $18 $38 $495 $505 $0 $19 $4 $29 $19 $39 $505 $515 $0 $20 $5 $30 $20 $40 $515 $525 $0 $21 $6 $31 $21 $41 $525 $535 $0 $22 $7 $32 $22 $43 $535 $545 $0 $23 $8 $34 $23 $44 $545 $555 $0 $24 $9 $35 $24 $45 $555 $565 $0 $25 $10 $36 $25 $46 $565 $575 $0 $26 $11 $37 $26 $47 $575 $585 $0 $28 $12 $38 $28 $49 $585 $595 $0 $29 $13 $40 $29 $50 $595 $605 $0 $30 $14 $41 $30 $51 $605 $615 $0 $31 $15 $42 $31 $52 $615 $625 $0 $32 $16 $43 $32 $53 $625 $635 $1 $34 $17 $44 $34 $55 $635 $645 $2 $35 $18 $46 $35 $56 $645 $655 $3 $36 $19 $47 $36 $58 $655 $665 $4 $37 $20 $48 $37 $60 $665 $675 $5 $38 $21 $49 $38 $62 $675 $685 $6 $40 $22 $50 $40 $65 $685 $695 $7 $41 $23 $52 $41 $67 $695 $705 $8 $42 $24 $53 $42 $69 $705 $715 $9 $43 $25 $54 $43 $71 $715 $725 $10 $44 $26 $55 $44 $73 $725 $735 $11 $46 $27 $56 $46 $76 $735 $745 $12 $47 $28 $58 $47 $78 $745 $755 $13 $48 $29 $59 $48 $80 $755 $765 $14 $49 $30 $60 $49 $82 $765 $775 $15 $50 $31 $61 $50 $84 $775 $785 $16 $52 $32 $62 $52 $87 $785 $795 $17 $53 $33 $64 $53 $89 $795 $805 $18 $54 $34 $65 $54 $91 $805 $815 $19 $55 $35 $66 $55 $93 $815 $825 $20 $56 $36 $67 $56 $95 $825 $835 $21 $58 $37 $68 $58 $98 $835 $845 $22 $59 $38 $70 $59 $100 $845 $855 $23 $60 $39 $71 $60 $102 $855 $865 $24 $61 $41 $72 $61 $104 $865 $875 $25 $62 $42 $73 $62 $106 $875 $885 $26 $64 $43 $74 $64 $109 $885 $895 $27 $65 $44 $76 $65 $111 $895 $905 $28 $66 $45 $79 $66 $113 $905 $915 $29 $67 $47 $81 $67 $115 $915 $925 $30 $68 $48 $83 $68 $117 $925 $935 $31 $70 $49 $85 $70 $120 $935 $945 $32 $71 $50 $87 $71 $122 $945 $955 $33 $72 $51 $90 $72 $124 $955 $965 $34 $73 $53 $92 $73 $126 $965 $975 $35 $74 $54 $94 $74 $128 $975 $985 $36 $76 $55 $96 $76 $131 $985 $995 $37 $77 $56 $98 $77 $133 $995 $1,005 $38 $78 $57 $101 $78 $135 $1,005 $1,015 $39 $79 $59 $103 $79 $137 $1,015 $1,025 $40 $80 $60 $105 $80 $139 $1,025 $1,035 $41 $82 $61 $107 $82 $142 $1,035 $1,045 $42 $83 $62 $109 $83 $144 $1,045 $1,055 $43 $84 $63 $112 $84 $146 $1,055 $1,065 $44 $85 $65 $114 $85 $148 $1,065 $1,075 $45 $86 $66 $116 $86 $150 $1,075 $1,085 $46 $88 $67 $118 $88 $153 $1,085 $1,095 $47 $89 $68 $120 $89 $155 $1,095 $1,105 $48 $90 $69 $123 $90 $157 $1,105 $1,115 $49 $91 $71 $125 $91 $159 $1,115 $1,125 $51 $92 $72 $127 $92 $161 $1,125 $1,135 $52 $94 $73 $129 $94 $164 $1,135 $1,145 $53 $95 $74 $131 $95 $166 $1,145 $1,155 $54 $96 $75 $134 $96 $168 $1,155 $1,165 $55 $97 $77 $136 $97 $170 $1,165 $1,175 $57 $98 $78 $138 $98 $172 $1,175 $1,185 $58 $100 $79 $140 $100 $175 $1,185 $1,195 $59 $101 $80 $142 $101 $177 $1,195 $1,205 $60 $102 $81 $145 $102 $180 $1,205 $1,215 $61 $103 $83 $147 $103 $182 $1,215 $1,225 $63 $104 $84 $149 $104 $184 $1,225 $1,235 $64 $106 $85 $151 $106 $187 $1,235 $1,245 $65 $107 $86 $153 $107 $189 $1,245 $1,255 $66 $108 $87 $156 $108 $192 $1,255 $1,265 $67 $109 $89 $158 $109 $194 $1,265 $1,275 $69 $110 $90 $160 $110 $196 $1,275 $1,285 $70 $112 $91 $163 $112 $199 $1,285 $1,295 $71 $114 $92 $165 $114 $201 $1,295 $1,305 $72 $116 $93 $168 $116 $204 $1,305 $1,315 $73 $118 $95 $170 $118 $206 $1,315 $1,325 $75 $121 $96 $172 $121 $208 $1,325 $1,335 $76 $123 $97 $175 $123 $211 $1,335 $1,345 $77 $125 $98 $177 $125 $213 $1,345 $1,355 $78 $127 $99 $180 $127 $216 $1,355 $1,365 $79 $129 $101 $182 $129 $218 $1,365 $1,375 $81 $132 $102 $184 $132 $220 $1,375 $1,385 $82 $134 $103 $187 $134 $223 $1,385 $1,395 $83 $136 $104 $189 $136 $225 $1,395 $1,405 $84 $138 $105 $192 $138 $228 $1,405 $1,415 $85 $140 $107 $194 $140 $230 $1,415 $1,425 $87 $143 $108 $196 $143 $232 $1,425 $1,435 $88 $145 $109 $199 $145 $235 $1,435 $1,445 $89 $147 $110 $201 $147 $237 $1,445 $1,455 $90 $149 $111 $204 $149 $240 $1,455 $1,465 $91 $151 $113 $206 $151 $242 $1,465 $1,475 $93 $154 $114 $208 $154 $244 $1,475 $1,485 $94 $156 $115 $211 $156 $247 $1,485 $1,495 $95 $158 $116 $213 $158 $249 $1,495 $1,505 $96 $160 $117 $216 $160 $252 $1,505 $1,515 $97 $162 $119 $218 $162 $254 $1,515 $1,525 $99 $165 $120 $220 $165 $256 $1,525 $1,535 $100 $167 $121 $223 $167 $259 $1,535 $1,545 $101 $169 $122 $225 $169 $261 $1,545 $1,555 $102 $171 $123 $228 $171 $264 $1,555 $1,565 $103 $173 $125 $230 $173 $266 $1,565 $1,575 $105 $176 $126 $232 $176 $268 $1,575 $1,585 $106 $178 $127 $235 $178 $271 $1,585 $1,595 $107 $180 $128 $237 $180 $273 $1,595 $1,605 $108 $182 $129 $240 $182 $276 $1,605 $1,615 $109 $184 $131 $242 $184 $278 $1,615 $1,625 $111 $187 $132 $244 $187 $280 $1,625 $1,635 $112 $189 $133 $247 $189 $283 $1,635 $1,645 $113 $191 $134 $249 $191 $285 $1,645 $1,655 $114 $193 $135 $252 $193 $288 $1,655 $1,665 $115 $195 $137 $254 $195 $290 $1,665 $1,675 $117 $198 $138 $256 $198 $292 $1,675 $1,685 $118 $200 $139 $259 $200 $295 $1,685 $1,695 $119 $202 $140 $261 $202 $297 $1,695 $1,705 $120 $204 $141 $264 $204 $300 $1,705 $1,715 $121 $206 $143 $266 $206 $302 $1,715 $1,725 $123 $209 $144 $268 $209 $304 $1,725 $1,735 $124 $211 $145 $271 $211 $307 $1,735 $1,745 $125 $213 $146 $273 $213 $309 $1,745 $1,755 $126 $215 $147 $276 $215 $312 $1,755 $1,765 $127 $217 $149 $278 $217 $314 $1,765 $1,775 $129 $220 $151 $280 $220 $316 $1,775 $1,785 $130 $222 $153 $283 $222 $319 $1,785 $1,795 $131 $224 $155 $285 $224 $321 $1,795 $1,805 $132 $226 $157 $288 $226 $324 $1,805 $1,815 $133 $228 $160 $290 $228 $326 $1,815 $1,825 $135 $231 $162 $292 $231 $328 $1,825 $1,835 $136 $233 $164 $295 $233 $331 $1,835 $1,845 $137 $235 $166 $297 $235 $333 $1,845 $1,855 $138 $237 $168 $300 $237 $336 $1,855 $1,865 $139 $239 $171 $302 $239 $338 $1,865 $1,875 $141 $242 $173 $304 $242 $340 $1,875 $1,885 $142 $244 $175 $307 $244 $343 $1,885 $1,895 $143 $246 $177 $309 $246 $345 $1,895 $1,905 $144 $248 $179 $312 $248 $348 $1,905 $1,915 $145 $250 $182 $314 $250 $350 $1,915 $1,925 $147 $253 $184 $316 $253 $352

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later BIWEEKLY Payroll Period If the Adjusted Wage Amount (line 1h) is Married Filing Jointly Head of Household Single or Married Filing Separately Standard withholding Form W-4, Step 2, Checkbox withholding Standard withholding Form W-4, Step 2, Checkbox withholding Standard withholding Form W-4, Step 2, Checkbox withholding At least But less than The Tentative Withholding Amount is: $0 $310 $0 $0 $0 $0 $0 $0 $310 $320 $0 $0 $0 $0 $0 $1 $320 $330 $0 $0 $0 $0 $0 $2 $330 $340 $0 $0 $0 $0 $0 $3 $340 $350 $0 $0 $0 $0 $0 $4 $350 $360 $0 $0 $0 $0 $0 $5 $360 $370 $0 $0 $0 $0 $0 $6 $370 $380 $0 $0 $0 $0 $0 $7 $380 $390 $0 $0 $0 $0 $0 $8 $390 $400 $0 $0 $0 $0 $0 $9 $400 $410 $0 $0 $0 $0 $0 $10 $410 $420 $0 $0 $0 $0 $0 $11 $420 $430 $0 $0 $0 $0 $0 $12 $430 $440 $0 $0 $0 $0 $0 $13 $440 $450 $0 $0 $0 $0 $0 $14 $450 $460 $0 $0 $0 $0 $0 $15 $460 $470 $0 $0 $0 $0 $0 $16 $470 $480 $0 $0 $0 $1 $0 $17 $480 $490 $0 $0 $0 $2 $0 $18 $490 $500 $0 $0 $0 $3 $0 $19 $500 $510 $0 $0 $0 $4 $0 $20 $510 $520 $0 $0 $0 $5 $0 $21 $520 $530 $0 $0 $0 $6 $0 $22 $530 $540 $0 $0 $0 $7 $0 $23 $540 $550 $0 $0 $0 $8 $0 $24 $550 $565 $0 $0 $0 $9 $0 $25 $565 $580 $0 $0 $0 $11 $0 $27 $580 $595 $0 $0 $0 $12 $0 $29 $595 $610 $0 $0 $0 $14 $0 $30 $610 $625 $0 $0 $0 $15 $0 $32 $625 $640 $0 $1 $0 $17 $1 $34 $640 $655 $0 $3 $0 $18 $3 $36 $655 $670 $0 $4 $0 $20 $4 $38 $670 $685 $0 $6 $0 $21 $6 $39 $685 $700 $0 $7 $0 $23 $7 $41 $700 $715 $0 $9 $0 $24 $9 $43 $715 $730 $0 $10 $0 $26 $10 $45 $730 $745 $0 $12 $0 $27 $12 $47 $745 $760 $0 $13 $0 $29 $13 $48 $760 $775 $0 $15 $0 $30 $15 $50 $775 $790 $0 $16 $0 $32 $16 $52 $790 $805 $0 $18 $0 $33 $18 $54 $805 $820 $0 $19 $0 $35 $19 $56 $820 $835 $0 $21 $0 $37 $21 $57 $835 $850 $0 $22 $0 $39 $22 $59 $850 $865 $0 $24 $0 $40 $24 $61 $865 $880 $0 $25 $0 $42 $25 $63 $880 $895 $0 $27 $0 $44 $27 $65 $895 $910 $0 $28 $0 $46 $28 $66 $910 $925 $0 $30 $0 $48 $30 $68 $925 $940 $0 $31 $0 $49 $31 $70 $940 $955 $0 $33 $2 $51 $33 $72 $955 $970 $0 $34 $3 $53 $34 $74 $970 $985 $0 $36 $5 $55 $36 $75 $985 $1,000 $0 $37 $6 $57 $37 $77 $1,000 $1,015 $0 $39 $8 $58 $39 $79 $1,015 $1,030 $0 $40 $9 $60 $40 $81 $1,030 $1,045 $0 $42 $11 $62 $42 $83 $1,045 $1,060 $0 $43 $12 $64 $43 $84 $1,060 $1,075 $0 $45 $14 $66 $45 $86 $1,075 $1,090 $0 $46 $15 $67 $46 $88 $1,090 $1,105 $0 $48 $17 $69 $48 $90 $1,105 $1,120 $0 $50 $18 $71 $50 $92 $1,120 $1,135 $0 $51 $20 $73 $51 $93 $1,135 $1,150 $0 $53 $21 $75 $53 $95 $1,150 $1,165 $0 $55 $23 $76 $55 $97 $1,165 $1,180 $0 $57 $24 $78 $57 $99 $1,180 $1,195 $0 $59 $26 $80 $59 $101 $1,195 $1,210 $0 $60 $27 $82 $60 $102 $1,210 $1,225 $0 $62 $29 $84 $62 $104 $1,225 $1,240 $0 $64 $30 $85 $64 $106 $1,240 $1,255 $1 $66 $32 $87 $66 $108 $1,255 $1,270 $2 $68 $33 $89 $68 $110 $1,270 $1,285 $4 $69 $35 $91 $69 $111 $1,285 $1,305 $6 $72 $37 $93 $72 $115 $1,305 $1,325 $8 $74 $39 $95 $74 $119 $1,325 $1,345 $10 $76 $41 $98 $76 $124 $1,345 $1,365 $12 $79 $43 $100 $79 $128 $1,365 $1,385 $14 $81 $45 $102 $81 $133 $1,385 $1,405 $16 $84 $47 $105 $84 $137 $1,405 $1,425 $18 $86 $49 $107 $86 $141 $1,425 $1,445 $20 $88 $51 $110 $88 $146 $1,445 $1,465 $22 $91 $53 $112 $91 $150 $1,465 $1,485 $24 $93 $55 $114 $93 $155 $1,485 $1,505 $26 $96 $57 $117 $96 $159 $1,505 $1,525 $28 $98 $59 $119 $98 $163 $1,525 $1,545 $30 $100 $61 $122 $100 $168 $1,545 $1,565 $32 $103 $63 $124 $103 $172 $1,565 $1,585 $34 $105 $65 $126 $105 $177 $1,585 $1,605 $36 $108 $67 $129 $108 $181 $1,605 $1,625 $38 $110 $69 $131 $110 $185 $1,625 $1,645 $40 $112 $71 $134 $112 $190 $1,645 $1,665 $42 $115 $74 $136 $115 $194 $1,665 $1,685 $44 $117 $76 $138 $117 $199 $1,685 $1,705 $46 $120 $78 $141 $120 $203 $1,705 $1,725 $48 $122 $81 $143 $122 $207 $1,725 $1,745 $50 $124 $83 $146 $124 $212 $1,745 $1,765 $52 $127 $86 $148 $127 $216 $1,765 $1,785 $54 $129 $88 $152 $129 $221 $1,785 $1,805 $56 $132 $90 $156 $132 $225 $1,805 $1,825 $58 $134 $93 $161 $134 $229 $1,825 $1,845 $60 $136 $95 $165 $136 $234 $1,845 $1,865 $62 $139 $98 $169 $139 $238 $1,865 $1,885 $64 $141 $100 $174 $141 $243 $1,885 $1,905 $66 $144 $102 $178 $144 $247 $1,905 $1,925 $68 $146 $105 $183 $146 $251 $1,925 $1,945 $70 $148 $107 $187 $148 $256 $1,945 $1,965 $72 $151 $110 $191 $151 $260 $1,965 $1,985 $74 $153 $112 $196 $153 $265 $1,985 $2,005 $76 $156 $114 $200 $156 $269 $2,005 $2,025 $78 $158 $117 $205 $158 $273 $2,025 $2,045 $80 $160 $119 $209 $160 $278 $2,045 $2,065 $82 $163 $122 $213 $163 $282 $2,065 $2,085 $84 $165 $124 $218 $165 $287 $2,085 $2,105 $86 $168 $126 $222 $168 $291 $2,105 $2,125 $88 $170 $129 $227 $170 $295 $2,125 $2,145 $90 $172 $131 $231 $172 $300 $2,145 $2,165 $92 $175 $134 $235 $175 $304 $2,165 $2,185 $94 $177 $136 $240 $177 $309 $2,185 $2,205 $96 $180 $138 $244 $180 $313 $2,205 $2,225 $98 $182 $141 $249 $182 $317 $2,225 $2,245 $101 $184 $143 $253 $184 $322 $2,245 $2,265 $103 $187 $146 $257 $187 $326 $2,265 $2,285 $105 $189 $148 $262 $189 $331 $2,285 $2,305 $108 $192 $150 $266 $192 $335 $2,305 $2,325 $110 $194 $153 $271 $194 $339 $2,325 $2,345 $113 $196 $155 $275 $196 $344 $2,345 $2,375 $116 $199 $158 $281 $199 $350 $2,375 $2,405 $119 $203 $162 $287 $203 $357 $2,405 $2,435 $123 $207 $165 $294 $207 $364 $2,435 $2,465 $126 $210 $169 $300 $210 $371 $2,465 $2,495 $130 $214 $173 $307 $214 $379 $2,495 $2,525 $134 $217 $176 $314 $217 $386 $2,525 $2,555 $137 $221 $180 $321 $221 $393 $2,555 $2,585 $141 $226 $183 $328 $226 $400 $2,585 $2,615 $144 $232 $187 $335 $232 $407 $2,615 $2,645 $148 $239 $191 $343 $239 $415 $2,645 $2,675 $152 $246 $194 $350 $246 $422 $2,675 $2,705 $155 $252 $198 $357 $252 $429 $2,705 $2,735 $159 $259 $201 $364 $259 $436 $2,735 $2,765 $162 $265 $205 $371 $265 $443 $2,765 $2,795 $166 $272 $209 $379 $272 $451 $2,795 $2,825 $170 $279 $212 $386 $279 $458 $2,825 $2,855 $173 $285 $216 $393 $285 $465 $2,855 $2,885 $177 $292 $219 $400 $292 $472 $2,885 $2,915 $180 $298 $223 $407 $298 $479 $2,915 $2,945 $184 $305 $227 $415 $305 $487 $2,945 $2,975 $188 $312 $230 $422 $312 $494 $2,975 $3,005 $191 $318 $234 $429 $318 $501 $3,005 $3,035 $195 $325 $237 $436 $325 $508 $3,035 $3,065 $198 $331 $241 $443 $331 $515 $3,065 $3,095 $202 $338 $245 $451 $338 $523 $3,095 $3,125 $206 $345 $248 $458 $345 $530 $3,125 $3,155 $209 $351 $252 $465 $351 $537 $3,155 $3,185 $213 $358 $255 $472 $358 $544 $3,185 $3,215 $216 $364 $259 $479 $364 $551 $3,215 $3,245 $220 $371 $263 $487 $371 $559 $3,245 $3,275 $224 $378 $266 $494 $378 $566 $3,275 $3,305 $227 $384 $270 $501 $384 $573 $3,305 $3,335 $231 $391 $273 $508 $391 $580 $3,335 $3,365 $234 $397 $277 $515 $397 $587 $3,365 $3,395 $238 $404 $281 $523 $404 $595 $3,395 $3,425 $242 $411 $284 $530 $411 $602 $3,425 $3,455 $245 $417 $288 $537 $417 $609 $3,455 $3,485 $249 $424 $291 $544 $424 $616 $3,485 $3,515 $252 $430 $295 $551 $430 $623 $3,515 $3,545 $256 $437 $299 $559 $437 $631 $3,545 $3,575 $260 $444 $306 $566 $444 $638 $3,575 $3,605 $263 $450 $312 $573 $450 $645 $3,605 $3,635 $267 $457 $319 $580 $457 $652 $3,635 $3,665 $270 $463 $326 $587 $463 $659 $3,665 $3,695 $274 $470 $332 $595 $470 $667 $3,695 $3,725 $278 $477 $339 $602 $477 $674 $3,725 $3,755 $281 $483 $345 $609 $483 $681 $3,755 $3,785 $285 $490 $352 $616 $490 $688 $3,785 $3,815 $288 $496 $359 $623 $496 $695 $3,815 $3,845 $292 $503 $365 $631 $503 $703 $3,845 $3,875 $296 $510 $372 $638 $510 $710

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later SEMIMONTHLY Payroll Period If the Adjusted Wage Amount (line 1h) is Married Filing Jointly Head of Household Single or Married Filing Separately Standard withholding Form W-4, Step 2, Checkbox withholding Standard withholding Form W-4, Step 2, Checkbox withholding Standard withholding Form W-4, Step 2, Checkbox withholding At least But less than The Tentative Withholding Amount is: $0 $340 $0 $0 $0 $0 $0 $0 $340 $350 $0 $0 $0 $0 $0 $1 $350 $360 $0 $0 $0 $0 $0 $2 $360 $370 $0 $0 $0 $0 $0 $3 $370 $380 $0 $0 $0 $0 $0 $4 $380 $390 $0 $0 $0 $0 $0 $5 $390 $400 $0 $0 $0 $0 $0 $6 $400 $410 $0 $0 $0 $0 $0 $7 $410 $420 $0 $0 $0 $0 $0 $8 $420 $430 $0 $0 $0 $0 $0 $9 $430 $440 $0 $0 $0 $0 $0 $10 $440 $450 $0 $0 $0 $0 $0 $11 $450 $460 $0 $0 $0 $0 $0 $12 $460 $470 $0 $0 $0 $0 $0 $13 $470 $480 $0 $0 $0 $0 $0 $14 $480 $490 $0 $0 $0 $0 $0 $15 $490 $500 $0 $0 $0 $0 $0 $16 $500 $510 $0 $0 $0 $0 $0 $17 $510 $520 $0 $0 $0 $1 $0 $18 $520 $530 $0 $0 $0 $2 $0 $19 $530 $540 $0 $0 $0 $3 $0 $20 $540 $550 $0 $0 $0 $4 $0 $21 $550 $560 $0 $0 $0 $5 $0 $22 $560 $570 $0 $0 $0 $6 $0 $23 $570 $580 $0 $0 $0 $7 $0 $24 $580 $590 $0 $0 $0 $8 $0 $25 $590 $605 $0 $0 $0 $9 $0 $26 $605 $620 $0 $0 $0 $11 $0 $28 $620 $635 $0 $0 $0 $12 $0 $30 $635 $650 $0 $0 $0 $14 $0 $32 $650 $665 $0 $0 $0 $15 $0 $33 $665 $680 $0 $0 $0 $17 $0 $35 $680 $695 $0 $2 $0 $18 $2 $37 $695 $710 $0 $3 $0 $20 $3 $39 $710 $725 $0 $5 $0 $21 $5 $41 $725 $740 $0 $6 $0 $23 $6 $42 $740 $755 $0 $8 $0 $24 $8 $44 $755 $770 $0 $9 $0 $26 $9 $46 $770 $785 $0 $11 $0 $27 $11 $48 $785 $800 $0 $12 $0 $29 $12 $50 $800 $815 $0 $14 $0 $30 $14 $51 $815 $830 $0 $15 $0 $32 $15 $53 $830 $845 $0 $17 $0 $33 $17 $55 $845 $860 $0 $18 $0 $35 $18 $57 $860 $875 $0 $20 $0 $36 $20 $59 $875 $890 $0 $21 $0 $38 $21 $60 $890 $905 $0 $23 $0 $40 $23 $62 $905 $920 $0 $24 $0 $42 $24 $64 $920 $935 $0 $26 $0 $44 $26 $66 $935 $950 $0 $27 $0 $45 $27 $68 $950 $965 $0 $29 $0 $47 $29 $69 $965 $980 $0 $30 $0 $49 $30 $71 $980 $995 $0 $32 $0 $51 $32 $73 $995 $1,010 $0 $33 $0 $53 $33 $75 $1,010 $1,025 $0 $35 $1 $54 $35 $77 $1,025 $1,040 $0 $36 $3 $56 $36 $78 $1,040 $1,055 $0 $38 $4 $58 $38 $80 $1,055 $1,070 $0 $39 $6 $60 $39 $82 $1,070 $1,085 $0 $41 $7 $62 $41 $84 $1,085 $1,100 $0 $42 $9 $63 $42 $86 $1,100 $1,115 $0 $44 $10 $65 $44 $87 $1,115 $1,130 $0 $45 $12 $67 $45 $89 $1,130 $1,145 $0 $47 $13 $69 $47 $91 $1,145 $1,160 $0 $48 $15 $71 $48 $93 $1,160 $1,175 $0 $50 $16 $72 $50 $95 $1,175 $1,190 $0 $51 $18 $74 $51 $96 $1,190 $1,205 $0 $53 $19 $76 $53 $98 $1,205 $1,220 $0 $55 $21 $78 $55 $100 $1,220 $1,235 $0 $56 $22 $80 $56 $102 $1,235 $1,250 $0 $58 $24 $81 $58 $104 $1,250 $1,265 $0 $60 $25 $83 $60 $105 $1,265 $1,280 $0 $62 $27 $85 $62 $107 $1,280 $1,295 $0 $64 $28 $87 $64 $109 $1,295 $1,310 $0 $65 $30 $89 $65 $111 $1,310 $1,325 $0 $67 $31 $90 $67 $113 $1,325 $1,340 $0 $69 $33 $92 $69 $114 $1,340 $1,355 $1 $71 $34 $94 $71 $116 $1,355 $1,370 $2 $73 $36 $96 $73 $118 $1,370 $1,385 $4 $74 $37 $98 $74 $120 $1,385 $1,400 $5 $76 $39 $99 $76 $122 $1,400 $1,420 $7 $78 $40 $101 $78 $126 $1,420 $1,440 $9 $81 $42 $104 $81 $131 $1,440 $1,460 $11 $83 $44 $106 $83 $135 $1,460 $1,480 $13 $86 $46 $109 $86 $139 $1,480 $1,500 $15 $88 $48 $111 $88 $144 $1,500 $1,520 $17 $90 $50 $113 $90 $148 $1,520 $1,540 $19 $93 $52 $116 $93 $153 $1,540 $1,560 $21 $95 $54 $118 $95 $157 $1,560 $1,580 $23 $98 $56 $121 $98 $161 $1,580 $1,600 $25 $100 $58 $123 $100 $166 $1,600 $1,620 $27 $102 $60 $125 $102 $170 $1,620 $1,640 $29 $105 $62 $128 $105 $175 $1,640 $1,660 $31 $107 $64 $130 $107 $179 $1,660 $1,680 $33 $110 $66 $133 $110 $183 $1,680 $1,700 $35 $112 $68 $135 $112 $188 $1,700 $1,720 $37 $114 $70 $137 $114 $192 $1,720 $1,740 $39 $117 $72 $140 $117 $197 $1,740 $1,760 $41 $119 $75 $142 $119 $201 $1,760 $1,780 $43 $122 $77 $145 $122 $205 $1,780 $1,800 $45 $124 $79 $147 $124 $210 $1,800 $1,820 $47 $126 $82 $149 $126 $214 $1,820 $1,840 $49 $129 $84 $152 $129 $219 $1,840 $1,860 $51 $131 $87 $154 $131 $223 $1,860 $1,880 $53 $134 $89 $157 $134 $227 $1,880 $1,900 $55 $136 $91 $159 $136 $232 $1,900 $1,920 $57 $138 $94 $162 $138 $236 $1,920 $1,940 $59 $141 $96 $166 $141 $241 $1,940 $1,960 $61 $143 $99 $170 $143 $245 $1,960 $1,980 $63 $146 $101 $175 $146 $249 $1,980 $2,000 $65 $148 $103 $179 $148 $254 $2,000 $2,020 $67 $150 $106 $184 $150 $258 $2,020 $2,040 $69 $153 $108 $188 $153 $263 $2,040 $2,060 $71 $155 $111 $192 $155 $267 $2,060 $2,080 $73 $158 $113 $197 $158 $271 $2,080 $2,100 $75 $160 $115 $201 $160 $276 $2,100 $2,120 $77 $162 $118 $206 $162 $280 $2,120 $2,140 $79 $165 $120 $210 $165 $285 $2,140 $2,160 $81 $167 $123 $214 $167 $289 $2,160 $2,180 $83 $170 $125 $219 $170 $293 $2,180 $2,200 $85 $172 $127 $223 $172 $298 $2,200 $2,220 $87 $174 $130 $228 $174 $302 $2,220 $2,240 $89 $177 $132 $232 $177 $307 $2,240 $2,260 $91 $179 $135 $236 $179 $311 $2,260 $2,280 $93 $182 $137 $241 $182 $315 $2,280 $2,300 $95 $184 $139 $245 $184 $320 $2,300 $2,320 $97 $186 $142 $250 $186 $324 $2,320 $2,340 $99 $189 $144 $254 $189 $329 $2,340 $2,360 $101 $191 $147 $258 $191 $333 $2,360 $2,380 $103 $194 $149 $263 $194 $337 $2,380 $2,400 $105 $196 $151 $267 $196 $342 $2,400 $2,420 $108 $198 $154 $272 $198 $346 $2,420 $2,440 $110 $201 $156 $276 $201 $351 $2,440 $2,460 $112 $203 $159 $280 $203 $355 $2,460 $2,480 $115 $206 $161 $285 $206 $359 $2,480 $2,500 $117 $208 $163 $289 $208 $364 $2,500 $2,520 $120 $210 $166 $294 $210 $368 $2,520 $2,540 $122 $213 $168 $298 $213 $373 $2,540 $2,575 $125 $216 $171 $304 $216 $379 $2,575 $2,610 $129 $220 $176 $312 $220 $387 $2,610 $2,645 $134 $224 $180 $319 $224 $396 $2,645 $2,680 $138 $229 $184 $327 $229 $404 $2,680 $2,715 $142 $233 $188 $335 $233 $413 $2,715 $2,750 $146 $237 $192 $343 $237 $421 $2,750 $2,785 $150 $241 $197 $352 $241 $429 $2,785 $2,820 $155 $249 $201 $360 $249 $438 $2,820 $2,855 $159 $256 $205 $368 $256 $446 $2,855 $2,890 $163 $264 $209 $377 $264 $455 $2,890 $2,925 $167 $272 $213 $385 $272 $463 $2,925 $2,960 $171 $279 $218 $394 $279 $471 $2,960 $2,995 $176 $287 $222 $402 $287 $480 $2,995 $3,030 $180 $295 $226 $410 $295 $488 $3,030 $3,065 $184 $303 $230 $419 $303 $497 $3,065 $3,100 $188 $310 $234 $427 $310 $505 $3,100 $3,135 $192 $318 $239 $436 $318 $513 $3,135 $3,170 $197 $326 $243 $444 $326 $522 $3,170 $3,205 $201 $333 $247 $452 $333 $530 $3,205 $3,240 $205 $341 $251 $461 $341 $539 $3,240 $3,275 $209 $349 $255 $469 $349 $547 $3,275 $3,310 $213 $356 $260 $478 $356 $555 $3,310 $3,345 $218 $364 $264 $486 $364 $564 $3,345 $3,380 $222 $372 $268 $494 $372 $572 $3,380 $3,415 $226 $380 $272 $503 $380 $581 $3,415 $3,450 $230 $387 $276 $511 $387 $589 $3,450 $3,485 $234 $395 $281 $520 $395 $597 $3,485 $3,520 $239 $403 $285 $528 $403 $606 $3,520 $3,555 $243 $410 $289 $536 $410 $614 $3,555 $3,590 $247 $418 $293 $545 $418 $623 $3,590 $3,625 $251 $426 $297 $553 $426 $631 $3,625 $3,660 $255 $433 $302 $562 $433 $639 $3,660 $3,695 $260 $441 $306 $570 $441 $648 $3,695 $3,730 $264 $449 $310 $578 $449 $656 $3,730 $3,765 $268 $457 $314 $587 $457 $665 $3,765 $3,800 $272 $464 $318 $595 $464 $673 $3,800 $3,835 $276 $472 $323 $604 $472 $681 $3,835 $3,870 $281 $480 $330 $612 $480 $690 $3,870 $3,905 $285 $487 $338 $620 $487 $698 $3,905 $3,940 $289 $495 $346 $629 $495 $707 $3,940 $3,975 $293 $503 $353 $637 $503 $715 $3,975 $4,010 $297 $510 $361 $646 $510 $723 $4,010 $4,045 $302 $518 $369 $654 $518 $732 $4,045 $4,080 $306 $526 $377 $662 $526 $740 $4,080 $4,115 $310 $534 $384 $671 $534 $749 $4,115 $4,150 $314 $541 $392 $679 $541 $757 $4,150 $4,185 $318 $549 $400 $688 $549 $765

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later MONTHLY Payroll Period If the Adjusted Wage Amount (line 1h) is Married Filing Jointly Head of Household Single or Married Filing Separately Standard withholding Form W-4, Step 2, Checkbox withholding Standard withholding Form W-4, Step 2, Checkbox withholding Standard withholding Form W-4, Step 2, Checkbox withholding At least But less than The Tentative Withholding Amount is: $0 $675 $0 $0 $0 $0 $0 $0 $675 $695 $0 $0 $0 $0 $0 $1 $695 $715 $0 $0 $0 $0 $0 $3 $715 $735 $0 $0 $0 $0 $0 $5 $735 $755 $0 $0 $0 $0 $0 $7 $755 $775 $0 $0 $0 $0 $0 $9 $775 $795 $0 $0 $0 $0 $0 $11 $795 $815 $0 $0 $0 $0 $0 $13 $815 $835 $0 $0 $0 $0 $0 $15 $835 $855 $0 $0 $0 $0 $0 $17 $855 $875 $0 $0 $0 $0 $0 $19 $875 $895 $0 $0 $0 $0 $0 $21 $895 $915 $0 $0 $0 $0 $0 $23 $915 $935 $0 $0 $0 $0 $0 $25 $935 $955 $0 $0 $0 $0 $0 $27 $955 $975 $0 $0 $0 $0 $0 $29 $975 $995 $0 $0 $0 $0 $0 $31 $995 $1,015 $0 $0 $0 $0 $0 $33 $1,015 $1,035 $0 $0 $0 $2 $0 $35 $1,035 $1,055 $0 $0 $0 $4 $0 $37 $1,055 $1,075 $0 $0 $0 $6 $0 $39 $1,075 $1,095 $0 $0 $0 $8 $0 $41 $1,095 $1,115 $0 $0 $0 $10 $0 $43 $1,115 $1,135 $0 $0 $0 $12 $0 $45 $1,135 $1,155 $0 $0 $0 $14 $0 $47 $1,155 $1,175 $0 $0 $0 $16 $0 $49 $1,175 $1,195 $0 $0 $0 $18 $0 $51 $1,195 $1,225 $0 $0 $0 $20 $0 $54 $1,225 $1,255 $0 $0 $0 $23 $0 $58 $1,255 $1,285 $0 $0 $0 $26 $0 $62 $1,285 $1,315 $0 $0 $0 $29 $0 $65 $1,315 $1,345 $0 $0 $0 $32 $0 $69 $1,345 $1,375 $0 $2 $0 $35 $2 $72 $1,375 $1,405 $0 $5 $0 $38 $5 $76 $1,405 $1,435 $0 $8 $0 $41 $8 $80 $1,435 $1,465 $0 $11 $0 $44 $11 $83 $1,465 $1,495 $0 $14 $0 $47 $14 $87 $1,495 $1,525 $0 $17 $0 $50 $17 $90 $1,525 $1,555 $0 $20 $0 $53 $20 $94 $1,555 $1,585 $0 $23 $0 $56 $23 $98 $1,585 $1,615 $0 $26 $0 $59 $26 $101 $1,615 $1,645 $0 $29 $0 $62 $29 $105 $1,645 $1,675 $0 $32 $0 $65 $32 $108 $1,675 $1,705 $0 $35 $0 $68 $35 $112 $1,705 $1,735 $0 $38 $0 $71 $38 $116 $1,735 $1,765 $0 $41 $0 $75 $41 $119 $1,765 $1,795 $0 $44 $0 $78 $44 $123 $1,795 $1,825 $0 $47 $0 $82 $47 $126 $1,825 $1,855 $0 $50 $0 $85 $50 $130 $1,855 $1,885 $0 $53 $0 $89 $53 $134 $1,885 $1,915 $0 $56 $0 $93 $56 $137 $1,915 $1,945 $0 $59 $0 $96 $59 $141 $1,945 $1,975 $0 $62 $0 $100 $62 $144 $1,975 $2,005 $0 $65 $0 $103 $65 $148 $2,005 $2,035 $0 $68 $1 $107 $68 $152 $2,035 $2,065 $0 $71 $4 $111 $71 $155 $2,065 $2,095 $0 $74 $7 $114 $74 $159 $2,095 $2,125 $0 $77 $10 $118 $77 $162 $2,125 $2,155 $0 $80 $13 $121 $80 $166 $2,155 $2,185 $0 $83 $16 $125 $83 $170 $2,185 $2,215 $0 $86 $19 $129 $86 $173 $2,215 $2,245 $0 $89 $22 $132 $89 $177 $2,245 $2,275 $0 $92 $25 $136 $92 $180 $2,275 $2,305 $0 $95 $28 $139 $95 $184 $2,305 $2,335 $0 $98 $31 $143 $98 $188 $2,335 $2,365 $0 $101 $34 $147 $101 $191 $2,365 $2,395 $0 $104 $37 $150 $104 $195 $2,395 $2,425 $0 $108 $40 $154 $108 $198 $2,425 $2,455 $0 $111 $43 $157 $111 $202 $2,455 $2,485 $0 $115 $46 $161 $115 $206 $2,485 $2,515 $0 $118 $49 $165 $118 $209 $2,515 $2,545 $0 $122 $52 $168 $122 $213 $2,545 $2,575 $0 $126 $55 $172 $126 $216 $2,575 $2,605 $0 $129 $58 $175 $129 $220 $2,605 $2,635 $0 $133 $61 $179 $133 $224 $2,635 $2,665 $0 $136 $64 $183 $136 $227 $2,665 $2,695 $0 $140 $67 $186 $140 $231 $2,695 $2,725 $3 $144 $70 $190 $144 $234 $2,725 $2,755 $6 $147 $73 $193 $147 $238 $2,755 $2,785 $9 $151 $76 $197 $151 $242 $2,785 $2,825 $12 $155 $79 $201 $155 $249 $2,825 $2,865 $16 $160 $83 $206 $160 $258 $2,865 $2,905 $20 $165 $87 $211 $165 $267 $2,905 $2,945 $24 $169 $91 $216 $169 $276 $2,945 $2,985 $28 $174 $95 $220 $174 $284 $2,985 $3,025 $32 $179 $99 $225 $179 $293 $3,025 $3,065 $36 $184 $103 $230 $184 $302 $3,065 $3,105 $40 $189 $107 $235 $189 $311 $3,105 $3,145 $44 $193 $111 $240 $193 $320 $3,145 $3,185 $48 $198 $115 $244 $198 $328 $3,185 $3,225 $52 $203 $119 $249 $203 $337 $3,225 $3,265 $56 $208 $123 $254 $208 $346 $3,265 $3,305 $60 $213 $127 $259 $213 $355 $3,305 $3,345 $64 $217 $131 $264 $217 $364 $3,345 $3,385 $68 $222 $135 $268 $222 $372 $3,385 $3,425 $72 $227 $139 $273 $227 $381 $3,425 $3,465 $76 $232 $143 $278 $232 $390 $3,465 $3,505 $80 $237 $147 $283 $237 $399 $3,505 $3,545 $84 $241 $152 $288 $241 $408 $3,545 $3,585 $88 $246 $157 $292 $246 $416 $3,585 $3,625 $92 $251 $162 $297 $251 $425 $3,625 $3,665 $96 $256 $166 $302 $256 $434 $3,665 $3,705 $100 $261 $171 $307 $261 $443 $3,705 $3,745 $104 $265 $176 $312 $265 $452 $3,745 $3,785 $108 $270 $181 $316 $270 $460 $3,785 $3,825 $112 $275 $186 $321 $275 $469 $3,825 $3,865 $116 $280 $190 $329 $280 $478 $3,865 $3,905 $120 $285 $195 $338 $285 $487 $3,905 $3,945 $124 $289 $200 $346 $289 $496 $3,945 $3,985 $128 $294 $205 $355 $294 $504 $3,985 $4,025 $132 $299 $210 $364 $299 $513 $4,025 $4,065 $136 $304 $214 $373 $304 $522 $4,065 $4,105 $140 $309 $219 $382 $309 $531 $4,105 $4,145 $144 $313 $224 $390 $313 $540 $4,145 $4,185 $148 $318 $229 $399 $318 $548 $4,185 $4,225 $152 $323 $234 $408 $323 $557 $4,225 $4,265 $156 $328 $238 $417 $328 $566 $4,265 $4,305 $160 $333 $243 $426 $333 $575 $4,305 $4,345 $164 $337 $248 $434 $337 $584 $4,345 $4,385 $168 $342 $253 $443 $342 $592 $4,385 $4,425 $172 $347 $258 $452 $347 $601 $4,425 $4,465 $176 $352 $262 $461 $352 $610 $4,465 $4,505 $180 $357 $267 $470 $357 $619 $4,505 $4,545 $184 $361 $272 $478 $361 $628 $4,545 $4,585 $188 $366 $277 $487 $366 $636 $4,585 $4,625 $192 $371 $282 $496 $371 $645 $4,625 $4,665 $196 $376 $286 $505 $376 $654 $4,665 $4,705 $200 $381 $291 $514 $381 $663 $4,705 $4,745 $204 $385 $296 $522 $385 $672 $4,745 $4,785 $208 $390 $301 $531 $390 $680 $4,785 $4,825 $213 $395 $306 $540 $395 $689 $4,825 $4,865 $218 $400 $310 $549 $400 $698 $4,865 $4,905 $223 $405 $315 $558 $405 $707 $4,905 $4,945 $228 $409 $320 $566 $409 $716 $4,945 $4,985 $232 $414 $325 $575 $414 $724 $4,985 $5,025 $237 $419 $330 $584 $419 $733 $5,025 $5,065 $242 $424 $334 $593 $424 $742 $5,065 $5,105 $247 $429 $339 $602 $429 $751 $5,105 $5,175 $253 $435 $346 $614 $435 $764 $5,175 $5,245 $262 $444 $354 $629 $444 $781 $5,245 $5,315 $270 $452 $363 $644 $452 $798 $5,315 $5,385 $279 $460 $371 $660 $460 $815 $5,385 $5,455 $287 $469 $379 $675 $469 $831 $5,455 $5,525 $295 $477 $388 $692 $477 $848 $5,525 $5,595 $304 $487 $396 $709 $487 $865 $5,595 $5,665 $312 $503 $405 $726 $503 $882 $5,665 $5,735 $321 $518 $413 $743 $518 $899 $5,735 $5,805 $329 $534 $421 $759 $534 $915 $5,805 $5,875 $337 $549 $430 $776 $549 $932 $5,875 $5,945 $346 $564 $438 $793 $564 $949 $5,945 $6,015 $354 $580 $447 $810 $580 $966 $6,015 $6,085 $363 $595 $455 $827 $595 $983 $6,085 $6,155 $371 $611 $463 $843 $611 $999 $6,155 $6,225 $379 $626 $472 $860 $626 $1,016 $6,225 $6,295 $388 $641 $480 $877 $641 $1,033 $6,295 $6,365 $396 $657 $489 $894 $657 $1,050 $6,365 $6,435 $405 $672 $497 $911 $672 $1,067 $6,435 $6,505 $413 $688 $505 $927 $688 $1,083 $6,505 $6,575 $421 $703 $514 $944 $703 $1,100 $6,575 $6,645 $430 $718 $522 $961 $718 $1,117 $6,645 $6,715 $438 $734 $531 $978 $734 $1,134 $6,715 $6,785 $447 $749 $539 $995 $749 $1,151 $6,785 $6,855 $455 $765 $547 $1,011 $765 $1,167 $6,855 $6,925 $463 $780 $556 $1,028 $780 $1,184 $6,925 $6,995 $472 $795 $564 $1,045 $795 $1,201 $6,995 $7,065 $480 $811 $573 $1,062 $811 $1,218 $7,065 $7,135 $489 $826 $581 $1,079 $826 $1,235 $7,135 $7,205 $497 $842 $589 $1,095 $842 $1,251 $7,205 $7,275 $505 $857 $598 $1,112 $857 $1,268 $7,275 $7,345 $514 $872 $606 $1,129 $872 $1,285 $7,345 $7,415 $522 $888 $615 $1,146 $888 $1,302 $7,415 $7,485 $531 $903 $623 $1,163 $903 $1,319 $7,485 $7,555 $539 $919 $631 $1,179 $919 $1,335 $7,555 $7,625 $547 $934 $640 $1,196 $934 $1,352 $7,625 $7,695 $556 $949 $651 $1,213 $949 $1,369 $7,695 $7,765 $564 $965 $666 $1,230 $965 $1,386 $7,765 $7,835 $573 $980 $682 $1,247 $980 $1,403 $7,835 $7,905 $581 $996 $697 $1,263 $996 $1,419 $7,905 $7,975 $589 $1,011 $712 $1,280 $1,011 $1,436 $7,975 $8,045 $598 $1,026 $728 $1,297 $1,026 $1,453 $8,045 $8,115 $606 $1,042 $743 $1,314 $1,042 $1,470 $8,115 $8,185 $615 $1,057 $759 $1,331 $1,057 $1,487 $8,185 $8,255 $623 $1,073 $774 $1,347 $1,073 $1,503 $8,255 $8,325 $631 $1,088 $789 $1,364 $1,088 $1,520 $8,325 $8,395 $640 $1,103 $805 $1,381 $1,103 $1,537

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later DAILY Payroll Period If the Adjusted Wage Amount (line 1h) is Married Filing Jointly Head of Household Single or Married Filing Separately Standard withholding Form W-4, Step 2, Checkbox withholding Standard withholding Form W-4, Step 2, Checkbox withholding Standard withholding Form W-4, Step 2, Checkbox withholding At least But less than The Tentative Withholding Amount is: $0 $35 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $35 $40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.70 $40 $45 $0.00 $0.00 $0.00 $0.00 $0.00 $1.20 $45 $50 $0.00 $0.00 $0.00 $0.10 $0.00 $1.70 $50 $55 $0.00 $0.00 $0.00 $0.60 $0.00 $2.20 $55 $60 $0.00 $0.00 $0.00 $1.10 $0.00 $2.70 $60 $65 $0.00 $0.10 $0.00 $1.60 $0.10 $3.30 $65 $70 $0.00 $0.60 $0.00 $2.10 $0.60 $3.90 $70 $75 $0.00 $1.10 $0.00 $2.60 $1.10 $4.50 $75 $80 $0.00 $1.60 $0.00 $3.10 $1.60 $5.10 $80 $85 $0.00 $2.10 $0.00 $3.60 $2.10 $5.70 $85 $90 $0.00 $2.60 $0.00 $4.20 $2.60 $6.30 $90 $95 $0.00 $3.10 $0.00 $4.80 $3.10 $6.90 $95 $100 $0.00 $3.60 $0.50 $5.40 $3.60 $7.50 $100 $105 $0.00 $4.10 $1.00 $6.00 $4.10 $8.10 $105 $110 $0.00 $4.60 $1.50 $6.60 $4.60 $8.70 $110 $115 $0.00 $5.10 $2.00 $7.20 $5.10 $9.30 $115 $120 $0.00 $5.70 $2.50 $7.80 $5.70 $9.90 $120 $125 $0.00 $6.30 $3.00 $8.40 $6.30 $10.50 $125 $130 $0.40 $6.90 $3.50 $9.00 $6.90 $11.10 $130 $135 $0.90 $7.50 $4.00 $9.60 $7.50 $12.20 $135 $140 $1.40 $8.10 $4.50 $10.20 $8.10 $13.30 $140 $145 $1.90 $8.70 $5.00 $10.80 $8.70 $14.40 $145 $150 $2.40 $9.30 $5.50 $11.40 $9.30 $15.50 $150 $155 $2.90 $9.90 $6.00 $12.00 $9.90 $16.60 $155 $160 $3.40 $10.50 $6.50 $12.60 $10.50 $17.70 $160 $165 $3.90 $11.10 $7.00 $13.20 $11.10 $18.80 $165 $170 $4.40 $11.70 $7.60 $13.80 $11.70 $19.90 $170 $175 $4.90 $12.30 $8.20 $14.40 $12.30 $21.00 $175 $180 $5.40 $12.90 $8.80 $15.20 $12.90 $22.10 $180 $185 $5.90 $13.50 $9.40 $16.30 $13.50 $23.20 $185 $190 $6.40 $14.10 $10.00 $17.40 $14.10 $24.30 $190 $195 $6.90 $14.70 $10.60 $18.50 $14.70 $25.40 $195 $200 $7.40 $15.30 $11.20 $19.60 $15.30 $26.50 $200 $205 $7.90 $15.90 $11.80 $20.70 $15.90 $27.60 $205 $210 $8.40 $16.50 $12.40 $21.80 $16.50 $28.70 $210 $215 $8.90 $17.10 $13.00 $22.90 $17.10 $29.80 $215 $220 $9.40 $17.70 $13.60 $24.00 $17.70 $30.90 $220 $225 $9.90 $18.30 $14.20 $25.10 $18.30 $32.00 $225 $230 $10.50 $18.90 $14.80 $26.20 $18.90 $33.10 $230 $235 $11.10 $19.50 $15.40 $27.30 $19.50 $34.20 $235 $240 $11.70 $20.10 $16.00 $28.40 $20.10 $35.30 $240 $245 $12.30 $20.70 $16.60 $29.50 $20.70 $36.50 $245 $250 $12.90 $21.30 $17.20 $30.60 $21.30 $37.70 $250 $255 $13.50 $21.90 $17.80 $31.70 $21.90 $38.90 $255 $260 $14.10 $22.70 $18.40 $32.90 $22.70 $40.10 $260 $265 $14.70 $23.80 $19.00 $34.10 $23.80 $41.30 $265 $270 $15.30 $24.90 $19.60 $35.30 $24.90 $42.50 $270 $275 $15.90 $26.00 $20.20 $36.50 $26.00 $43.70 $275 $280 $16.50 $27.10 $20.80 $37.70 $27.10 $44.90 $280 $285 $17.10 $28.20 $21.40 $38.90 $28.20 $46.10 $285 $290 $17.70 $29.30 $22.00 $40.10 $29.30 $47.30 $290 $295 $18.30 $30.40 $22.60 $41.30 $30.40 $48.50 $295 $300 $18.90 $31.50 $23.20 $42.50 $31.50 $49.70 $300 $305 $19.50 $32.60 $23.80 $43.70 $32.60 $50.90 $305 $310 $20.10 $33.70 $24.40 $44.90 $33.70 $52.10 $310 $315 $20.70 $34.80 $25.00 $46.10 $34.80 $53.30 $315 $320 $21.30 $35.90 $25.60 $47.30 $35.90 $54.50 $320 $325 $21.90 $37.00 $26.20 $48.50 $37.00 $55.70 $325 $330 $22.50 $38.10 $26.80 $49.70 $38.10 $56.90 $330 $335 $23.10 $39.20 $27.40 $50.90 $39.20 $58.10 $335 $340 $23.70 $40.30 $28.00 $52.10 $40.30 $59.30 $340 $345 $24.30 $41.40 $28.60 $53.30 $41.40 $60.50 $345 $350 $24.90 $42.50 $29.20 $54.50 $42.50 $61.70 $350 $355 $25.50 $43.60 $29.80 $55.70 $43.60 $62.90 $355 $360 $26.10 $44.70 $30.90 $56.90 $44.70 $64.10 $360 $365 $26.70 $45.80 $32.00 $58.10 $45.80 $65.30 $365 $370 $27.30 $46.90 $33.10 $59.30 $46.90 $66.50 $370 $375 $27.90 $48.00 $34.20 $60.50 $48.00 $67.70 $375 $380 $28.50 $49.10 $35.30 $61.70 $49.10 $68.90 $380 $385 $29.10 $50.20 $36.40 $62.90 $50.20 $70.10 $385 $390 $29.70 $51.30 $37.50 $64.10 $51.30 $71.30 $390 $395 $30.30 $52.40 $38.60 $65.30 $52.40 $72.50 $395 $400 $30.90 $53.50 $39.70 $66.50 $53.50 $73.70