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Keep for Your Records Step 1. Figure the Tentative Withholding Amount 1a Enter the employee’s total taxable wages this payroll period 1a $ 1b Use the amount on line 1a 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 marital status (line 3 of Form W-4) and number of allowances claimed. This is the Tentative Withholding Amount 1b $ Step 2. Figure the final amount to withhold 2a Enter the additional amount to withhold from line 6 of the employee’s Form W-4 2a $ 2b Add lines 1b and 2a. This is the amount to withhold from the employee’s wages this pay period 2b $
2026 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier WEEKLY Payroll Period If the Wage Amount (line 1a) is MARRIED Persons And the number of allowances is: At least But less than 0 1 2 3 4 5 6 7 8 9 10 The Tentative Withholding Amount is: $0 $375 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $375 $385 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $385 $395 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $395 $405 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $405 $415 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $415 $425 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $425 $435 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $435 $445 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $445 $455 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $455 $465 $9 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $465 $475 $10 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $475 $485 $11 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $485 $495 $12 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $495 $505 $13 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $505 $515 $14 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $515 $525 $15 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $525 $535 $16 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $535 $545 $17 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $545 $555 $18 $10 $1 $0 $0 $0 $0 $0 $0 $0 $0 $555 $565 $19 $11 $2 $0 $0 $0 $0 $0 $0 $0 $0 $565 $575 $20 $12 $3 $0 $0 $0 $0 $0 $0 $0 $0 $575 $585 $21 $13 $4 $0 $0 $0 $0 $0 $0 $0 $0 $585 $595 $22 $14 $5 $0 $0 $0 $0 $0 $0 $0 $0 $595 $605 $23 $15 $6 $0 $0 $0 $0 $0 $0 $0 $0 $605 $615 $24 $16 $7 $0 $0 $0 $0 $0 $0 $0 $0 $615 $625 $25 $17 $8 $0 $0 $0 $0 $0 $0 $0 $0 $625 $635 $26 $18 $9 $1 $0 $0 $0 $0 $0 $0 $0 $635 $645 $27 $19 $10 $2 $0 $0 $0 $0 $0 $0 $0 $645 $655 $28 $20 $11 $3 $0 $0 $0 $0 $0 $0 $0 $655 $665 $29 $21 $12 $4 $0 $0 $0 $0 $0 $0 $0 $665 $675 $30 $22 $13 $5 $0 $0 $0 $0 $0 $0 $0 $675 $685 $31 $23 $14 $6 $0 $0 $0 $0 $0 $0 $0 $685 $695 $32 $24 $15 $7 $0 $0 $0 $0 $0 $0 $0 $695 $705 $33 $25 $16 $8 $0 $0 $0 $0 $0 $0 $0 $705 $715 $34 $26 $17 $9 $1 $0 $0 $0 $0 $0 $0 $715 $725 $35 $27 $18 $10 $2 $0 $0 $0 $0 $0 $0 $725 $735 $36 $28 $19 $11 $3 $0 $0 $0 $0 $0 $0 $735 $745 $37 $29 $20 $12 $4 $0 $0 $0 $0 $0 $0 $745 $755 $38 $30 $21 $13 $5 $0 $0 $0 $0 $0 $0 $755 $765 $39 $31 $22 $14 $6 $0 $0 $0 $0 $0 $0 $765 $775 $40 $32 $23 $15 $7 $0 $0 $0 $0 $0 $0 $775 $785 $41 $33 $24 $16 $8 $0 $0 $0 $0 $0 $0 $785 $795 $42 $34 $25 $17 $9 $1 $0 $0 $0 $0 $0 $795 $805 $43 $35 $26 $18 $10 $2 $0 $0 $0 $0 $0 $805 $815 $44 $36 $27 $19 $11 $3 $0 $0 $0 $0 $0 $815 $825 $45 $37 $28 $20 $12 $4 $0 $0 $0 $0 $0 $825 $835 $46 $38 $29 $21 $13 $5 $0 $0 $0 $0 $0 $835 $845 $47 $39 $30 $22 $14 $6 $0 $0 $0 $0 $0 $845 $855 $48 $40 $31 $23 $15 $7 $0 $0 $0 $0 $0 $855 $870 $49 $41 $33 $24 $16 $8 $0 $0 $0 $0 $0 $870 $885 $51 $42 $34 $26 $18 $9 $1 $0 $0 $0 $0 $885 $900 $53 $44 $36 $27 $19 $11 $3 $0 $0 $0 $0 $900 $915 $55 $45 $37 $29 $21 $12 $4 $0 $0 $0 $0 $915 $930 $57 $47 $39 $30 $22 $14 $6 $0 $0 $0 $0 $930 $945 $58 $49 $40 $32 $24 $15 $7 $0 $0 $0 $0 $945 $960 $60 $50 $42 $33 $25 $17 $9 $0 $0 $0 $0 $960 $975 $62 $52 $43 $35 $27 $18 $10 $2 $0 $0 $0 $975 $990 $64 $54 $45 $36 $28 $20 $12 $3 $0 $0 $0 $990 $1,005 $66 $56 $46 $38 $30 $21 $13 $5 $0 $0 $0 $1,005 $1,020 $67 $58 $48 $39 $31 $23 $15 $6 $0 $0 $0 $1,020 $1,035 $69 $59 $49 $41 $33 $24 $16 $8 $0 $0 $0 $1,035 $1,050 $71 $61 $51 $42 $34 $26 $18 $9 $1 $0 $0 $1,050 $1,065 $73 $63 $53 $44 $36 $27 $19 $11 $2 $0 $0 $1,065 $1,080 $75 $65 $55 $45 $37 $29 $21 $12 $4 $0 $0 $1,080 $1,095 $76 $67 $57 $47 $39 $30 $22 $14 $5 $0 $0 $1,095 $1,110 $78 $68 $58 $48 $40 $32 $24 $15 $7 $0 $0 $1,110 $1,125 $80 $70 $60 $50 $42 $33 $25 $17 $8 $0 $0 $1,125 $1,140 $82 $72 $62 $52 $43 $35 $27 $18 $10 $2 $0 $1,140 $1,155 $84 $74 $64 $54 $45 $36 $28 $20 $11 $3 $0 $1,155 $1,170 $85 $76 $66 $56 $46 $38 $30 $21 $13 $5 $0 $1,170 $1,185 $87 $77 $67 $57 $48 $39 $31 $23 $14 $6 $0 $1,185 $1,200 $89 $79 $69 $59 $49 $41 $33 $24 $16 $8 $0 $1,200 $1,215 $91 $81 $71 $61 $51 $42 $34 $26 $17 $9 $1 $1,215 $1,230 $93 $83 $73 $63 $53 $44 $36 $27 $19 $11 $2 $1,230 $1,245 $94 $85 $75 $65 $55 $45 $37 $29 $20 $12 $4 $1,245 $1,260 $96 $86 $76 $66 $57 $47 $39 $30 $22 $14 $5 $1,260 $1,275 $98 $88 $78 $68 $58 $48 $40 $32 $23 $15 $7 $1,275 $1,290 $100 $90 $80 $70 $60 $50 $42 $33 $25 $17 $8 $1,290 $1,305 $102 $92 $82 $72 $62 $52 $43 $35 $26 $18 $10 $1,305 $1,320 $103 $94 $84 $74 $64 $54 $45 $36 $28 $20 $11 $1,320 $1,335 $105 $95 $85 $75 $66 $56 $46 $38 $29 $21 $13 $1,335 $1,350 $107 $97 $87 $77 $67 $57 $48 $39 $31 $23 $14 $1,350 $1,365 $109 $99 $89 $79 $69 $59 $49 $41 $32 $24 $16 $1,365 $1,380 $111 $101 $91 $81 $71 $61 $51 $42 $34 $26 $17 $1,380 $1,395 $112 $103 $93 $83 $73 $63 $53 $44 $35 $27 $19 $1,395 $1,410 $114 $104 $94 $84 $75 $65 $55 $45 $37 $29 $20 $1,410 $1,425 $116 $106 $96 $86 $76 $66 $56 $47 $38 $30 $22 $1,425 $1,440 $118 $108 $98 $88 $78 $68 $58 $48 $40 $32 $23 $1,440 $1,455 $120 $110 $100 $90 $80 $70 $60 $50 $41 $33 $25 $1,455 $1,470 $121 $112 $102 $92 $82 $72 $62 $52 $43 $35 $26 $1,470 $1,485 $123 $113 $103 $93 $84 $74 $64 $54 $44 $36 $28 $1,485 $1,500 $125 $115 $105 $95 $85 $75 $65 $56 $46 $38 $29 $1,500 $1,515 $127 $117 $107 $97 $87 $77 $67 $57 $47 $39 $31 $1,515 $1,530 $129 $119 $109 $99 $89 $79 $69 $59 $49 $41 $32 $1,530 $1,545 $130 $121 $111 $101 $91 $81 $71 $61 $51 $42 $34 $1,545 $1,560 $132 $122 $112 $102 $93 $83 $73 $63 $53 $44 $35 $1,560 $1,575 $134 $124 $114 $104 $94 $84 $74 $65 $55 $45 $37 $1,575 $1,590 $136 $126 $116 $106 $96 $86 $76 $66 $56 $47 $38 $1,590 $1,605 $138 $128 $118 $108 $98 $88 $78 $68 $58 $48 $40 $1,605 $1,620 $139 $130 $120 $110 $100 $90 $80 $70 $60 $50 $41 $1,620 $1,635 $141 $131 $121 $111 $102 $92 $82 $72 $62 $52 $43 $1,635 $1,650 $143 $133 $123 $113 $103 $93 $83 $74 $64 $54 $44 $1,650 $1,665 $145 $135 $125 $115 $105 $95 $85 $75 $65 $56 $46 $1,665 $1,680 $147 $137 $127 $117 $107 $97 $87 $77 $67 $57 $47 $1,680 $1,695 $148 $139 $129 $119 $109 $99 $89 $79 $69 $59 $49 $1,695 $1,710 $150 $140 $130 $120 $111 $101 $91 $81 $71 $61 $51 $1,710 $1,725 $152 $142 $132 $122 $112 $102 $92 $83 $73 $63 $53 $1,725 $1,740 $154 $144 $134 $124 $114 $104 $94 $84 $74 $65 $55 $1,740 $1,755 $156 $146 $136 $126 $116 $106 $96 $86 $76 $66 $56 $1,755 $1,770 $157 $148 $138 $128 $118 $108 $98 $88 $78 $68 $58 $1,770 $1,785 $159 $149 $139 $129 $120 $110 $100 $90 $80 $70 $60 $1,785 $1,800 $161 $151 $141 $131 $121 $111 $101 $92 $82 $72 $62 $1,800 $1,815 $163 $153 $143 $133 $123 $113 $103 $93 $83 $74 $64 $1,815 $1,830 $165 $155 $145 $135 $125 $115 $105 $95 $85 $75 $65 $1,830 $1,845 $166 $157 $147 $137 $127 $117 $107 $97 $87 $77 $67 $1,845 $1,860 $168 $158 $148 $138 $129 $119 $109 $99 $89 $79 $69 $1,860 $1,875 $170 $160 $150 $140 $130 $120 $110 $101 $91 $81 $71 $1,875 $1,890 $172 $162 $152 $142 $132 $122 $112 $102 $92 $83 $73 $1,890 $1,905 $174 $164 $154 $144 $134 $124 $114 $104 $94 $84 $74 $1,905 $1,920 $175 $166 $156 $146 $136 $126 $116 $106 $96 $86 $76 $1,920 $1,935 $177 $167 $157 $147 $138 $128 $118 $108 $98 $88 $78
2026 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier WEEKLY Payroll Period If the Wage Amount (line 1a) is SINGLE Persons And the number of allowances is: At least But less than 0 1 2 3 4 5 6 7 8 9 10 The Tentative Withholding Amount is: $0 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $145 $155 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $155 $165 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $165 $175 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $175 $185 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $185 $195 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $195 $205 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $205 $215 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $215 $225 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $225 $235 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $235 $245 $10 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $245 $255 $11 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $255 $265 $12 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $265 $275 $13 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $275 $285 $14 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $285 $295 $15 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $295 $305 $16 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $305 $315 $17 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $315 $325 $18 $9 $1 $0 $0 $0 $0 $0 $0 $0 $0 $325 $335 $19 $10 $2 $0 $0 $0 $0 $0 $0 $0 $0 $335 $345 $20 $11 $3 $0 $0 $0 $0 $0 $0 $0 $0 $345 $355 $21 $12 $4 $0 $0 $0 $0 $0 $0 $0 $0 $355 $365 $22 $13 $5 $0 $0 $0 $0 $0 $0 $0 $0 $365 $375 $23 $14 $6 $0 $0 $0 $0 $0 $0 $0 $0 $375 $385 $24 $15 $7 $0 $0 $0 $0 $0 $0 $0 $0 $385 $400 $25 $17 $8 $0 $0 $0 $0 $0 $0 $0 $0 $400 $415 $27 $18 $10 $2 $0 $0 $0 $0 $0 $0 $0 $415 $430 $29 $20 $11 $3 $0 $0 $0 $0 $0 $0 $0 $430 $445 $30 $21 $13 $5 $0 $0 $0 $0 $0 $0 $0 $445 $460 $32 $23 $14 $6 $0 $0 $0 $0 $0 $0 $0 $460 $475 $34 $24 $16 $8 $0 $0 $0 $0 $0 $0 $0 $475 $490 $36 $26 $17 $9 $1 $0 $0 $0 $0 $0 $0 $490 $505 $38 $28 $19 $11 $2 $0 $0 $0 $0 $0 $0 $505 $520 $39 $30 $20 $12 $4 $0 $0 $0 $0 $0 $0 $520 $535 $41 $31 $22 $14 $5 $0 $0 $0 $0 $0 $0 $535 $550 $43 $33 $23 $15 $7 $0 $0 $0 $0 $0 $0 $550 $565 $45 $35 $25 $17 $8 $0 $0 $0 $0 $0 $0 $565 $580 $47 $37 $27 $18 $10 $1 $0 $0 $0 $0 $0 $580 $595 $48 $39 $29 $20 $11 $3 $0 $0 $0 $0 $0 $595 $610 $50 $40 $30 $21 $13 $4 $0 $0 $0 $0 $0 $610 $625 $52 $42 $32 $23 $14 $6 $0 $0 $0 $0 $0 $625 $640 $54 $44 $34 $24 $16 $7 $0 $0 $0 $0 $0 $640 $655 $56 $46 $36 $26 $17 $9 $1 $0 $0 $0 $0 $655 $670 $57 $48 $38 $28 $19 $10 $2 $0 $0 $0 $0 $670 $685 $59 $49 $39 $29 $20 $12 $4 $0 $0 $0 $0 $685 $700 $61 $51 $41 $31 $22 $13 $5 $0 $0 $0 $0 $700 $715 $63 $53 $43 $33 $23 $15 $7 $0 $0 $0 $0 $715 $730 $65 $55 $45 $35 $25 $16 $8 $0 $0 $0 $0 $730 $745 $66 $57 $47 $37 $27 $18 $10 $1 $0 $0 $0 $745 $760 $68 $58 $48 $38 $29 $19 $11 $3 $0 $0 $0 $760 $775 $70 $60 $50 $40 $30 $21 $13 $4 $0 $0 $0 $775 $790 $72 $62 $52 $42 $32 $22 $14 $6 $0 $0 $0 $790 $805 $74 $64 $54 $44 $34 $24 $16 $7 $0 $0 $0 $805 $820 $75 $66 $56 $46 $36 $26 $17 $9 $1 $0 $0 $820 $835 $77 $67 $57 $47 $38 $28 $19 $10 $2 $0 $0 $835 $850 $79 $69 $59 $49 $39 $29 $20 $12 $4 $0 $0 $850 $865 $81 $71 $61 $51 $41 $31 $22 $13 $5 $0 $0 $865 $880 $83 $73 $63 $53 $43 $33 $23 $15 $7 $0 $0 $880 $895 $84 $75 $65 $55 $45 $35 $25 $16 $8 $0 $0 $895 $910 $86 $76 $66 $56 $47 $37 $27 $18 $10 $1 $0 $910 $925 $88 $78 $68 $58 $48 $38 $28 $19 $11 $3 $0 $925 $940 $90 $80 $70 $60 $50 $40 $30 $21 $13 $4 $0 $940 $955 $92 $82 $72 $62 $52 $42 $32 $22 $14 $6 $0 $955 $970 $93 $84 $74 $64 $54 $44 $34 $24 $16 $7 $0 $970 $985 $95 $85 $75 $65 $56 $46 $36 $26 $17 $9 $1 $985 $1,000 $97 $87 $77 $67 $57 $47 $37 $28 $19 $10 $2 $1,000 $1,015 $99 $89 $79 $69 $59 $49 $39 $29 $20 $12 $4 $1,015 $1,030 $101 $91 $81 $71 $61 $51 $41 $31 $22 $13 $5 $1,030 $1,045 $102 $93 $83 $73 $63 $53 $43 $33 $23 $15 $7 $1,045 $1,060 $104 $94 $84 $74 $65 $55 $45 $35 $25 $16 $8 $1,060 $1,075 $106 $96 $86 $76 $66 $56 $46 $37 $27 $18 $10 $1,075 $1,090 $108 $98 $88 $78 $68 $58 $48 $38 $28 $19 $11 $1,090 $1,105 $110 $100 $90 $80 $70 $60 $50 $40 $30 $21 $13 $1,105 $1,120 $111 $102 $92 $82 $72 $62 $52 $42 $32 $22 $14 $1,120 $1,135 $115 $103 $93 $83 $74 $64 $54 $44 $34 $24 $16 $1,135 $1,150 $118 $105 $95 $85 $75 $65 $55 $46 $36 $26 $17 $1,150 $1,165 $121 $107 $97 $87 $77 $67 $57 $47 $37 $28 $19 $1,165 $1,180 $125 $109 $99 $89 $79 $69 $59 $49 $39 $29 $20 $1,180 $1,195 $128 $111 $101 $91 $81 $71 $61 $51 $41 $31 $22 $1,195 $1,210 $131 $113 $102 $92 $83 $73 $63 $53 $43 $33 $23 $1,210 $1,225 $134 $116 $104 $94 $84 $74 $64 $55 $45 $35 $25 $1,225 $1,240 $138 $120 $106 $96 $86 $76 $66 $56 $46 $37 $27 $1,240 $1,255 $141 $123 $108 $98 $88 $78 $68 $58 $48 $38 $28 $1,255 $1,270 $144 $126 $110 $100 $90 $80 $70 $60 $50 $40 $30 $1,270 $1,285 $148 $129 $111 $101 $92 $82 $72 $62 $52 $42 $32 $1,285 $1,300 $151 $133 $115 $103 $93 $83 $73 $64 $54 $44 $34 $1,300 $1,315 $154 $136 $118 $105 $95 $85 $75 $65 $55 $46 $36 $1,315 $1,330 $158 $139 $121 $107 $97 $87 $77 $67 $57 $47 $37 $1,330 $1,345 $161 $143 $124 $109 $99 $89 $79 $69 $59 $49 $39 $1,345 $1,360 $164 $146 $128 $110 $101 $91 $81 $71 $61 $51 $41 $1,360 $1,375 $167 $149 $131 $113 $102 $92 $82 $73 $63 $53 $43 $1,375 $1,390 $171 $153 $134 $116 $104 $94 $84 $74 $64 $55 $45 $1,390 $1,405 $174 $156 $138 $119 $106 $96 $86 $76 $66 $56 $46 $1,405 $1,420 $177 $159 $141 $123 $108 $98 $88 $78 $68 $58 $48 $1,420 $1,435 $181 $162 $144 $126 $110 $100 $90 $80 $70 $60 $50 $1,435 $1,450 $184 $166 $148 $129 $111 $101 $91 $82 $72 $62 $52 $1,450 $1,465 $187 $169 $151 $133 $114 $103 $93 $83 $73 $64 $54 $1,465 $1,480 $191 $172 $154 $136 $118 $105 $95 $85 $75 $65 $55 $1,480 $1,495 $194 $176 $157 $139 $121 $107 $97 $87 $77 $67 $57 $1,495 $1,510 $197 $179 $161 $143 $124 $109 $99 $89 $79 $69 $59 $1,510 $1,525 $200 $182 $164 $146 $128 $110 $100 $91 $81 $71 $61 $1,525 $1,540 $204 $186 $167 $149 $131 $113 $102 $92 $82 $73 $63 $1,540 $1,555 $207 $189 $171 $152 $134 $116 $104 $94 $84 $74 $64 $1,555 $1,570 $210 $192 $174 $156 $138 $119 $106 $96 $86 $76 $66 $1,570 $1,585 $214 $195 $177 $159 $141 $123 $108 $98 $88 $78 $68 $1,585 $1,600 $217 $199 $181 $162 $144 $126 $109 $100 $90 $80 $70 $1,600 $1,615 $220 $202 $184 $166 $147 $129 $111 $101 $91 $82 $72 $1,615 $1,630 $224 $205 $187 $169 $151 $133 $114 $103 $93 $83 $73 $1,630 $1,645 $227 $209 $190 $172 $154 $136 $118 $105 $95 $85 $75 $1,645 $1,660 $230 $212 $194 $176 $157 $139 $121 $107 $97 $87 $77 $1,660 $1,675 $233 $215 $197 $179 $161 $142 $124 $109 $99 $89 $79 $1,675 $1,690 $237 $219 $200 $182 $164 $146 $128 $110 $100 $91 $81 $1,690 $1,705 $240 $222 $204 $185 $167 $149 $131 $113 $102 $92 $82 $1,705 $1,720 $243 $225 $207 $189 $171 $152 $134 $116 $104 $94 $84 $1,720 $1,735 $247 $228 $210 $192 $174 $156 $137 $119 $106 $96 $86 $1,735 $1,750 $250 $232 $214 $195 $177 $159 $141 $123 $108 $98 $88 $1,750 $1,765 $253 $235 $217 $199 $180 $162 $144 $126 $109 $100 $90 $1,765 $1,780 $257 $238 $220 $202 $184 $166 $147 $129 $111 $101 $91 $1,780 $1,795 $260 $242 $223 $205 $187 $169 $151 $132 $114 $103 $93 $1,795 $1,810 $263 $245 $227 $209 $190 $172 $154 $136 $118 $105 $95 $1,810 $1,825 $266 $248 $230 $212 $194 $175 $157 $139 $121 $107 $97 $1,825 $1,840 $270 $252 $233 $215 $197 $179 $161 $142 $124 $109 $99 $1,840 $1,855 $273 $255 $237 $218 $200 $182 $164 $146 $127 $110 $100 $1,855 $1,870 $276 $258 $240 $222 $204 $185 $167 $149 $131 $113 $102 $1,870 $1,885 $280 $261 $243 $225 $207 $189 $170 $152 $134 $116 $104 $1,885 $1,900 $283 $265 $247 $228 $210 $192 $174 $156 $137 $119 $106 $1,900 $1,915 $286 $268 $250 $232 $213 $195 $177 $159 $141 $122 $108 $1,915 $1,930 $290 $271 $253 $235 $217 $199 $180 $162 $144 $126 $109
2026 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier BIWEEKLY Payroll Period If the Wage Amount (line 1a) is MARRIED Persons And the number of allowances is: At least But less than 0 1 2 3 4 5 6 7 8 9 10 The Tentative Withholding Amount is: $0 $745 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $745 $755 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $755 $765 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $765 $775 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $775 $785 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $785 $795 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $795 $805 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $805 $815 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $815 $825 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $825 $835 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $835 $845 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $845 $855 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $855 $865 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $865 $875 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $875 $885 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $885 $895 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $895 $905 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $905 $915 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $915 $925 $18 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $925 $935 $19 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $935 $945 $20 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $945 $955 $21 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $955 $965 $22 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $965 $975 $23 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $975 $985 $24 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $985 $995 $25 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $995 $1,005 $26 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,005 $1,015 $27 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,015 $1,025 $28 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,025 $1,035 $29 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,035 $1,045 $30 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,045 $1,055 $31 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,055 $1,065 $32 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,065 $1,075 $33 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,075 $1,085 $34 $17 $1 $0 $0 $0 $0 $0 $0 $0 $0 $1,085 $1,095 $35 $18 $2 $0 $0 $0 $0 $0 $0 $0 $0 $1,095 $1,105 $36 $19 $3 $0 $0 $0 $0 $0 $0 $0 $0 $1,105 $1,115 $37 $20 $4 $0 $0 $0 $0 $0 $0 $0 $0 $1,115 $1,125 $38 $21 $5 $0 $0 $0 $0 $0 $0 $0 $0 $1,125 $1,135 $39 $22 $6 $0 $0 $0 $0 $0 $0 $0 $0 $1,135 $1,145 $40 $23 $7 $0 $0 $0 $0 $0 $0 $0 $0 $1,145 $1,155 $41 $24 $8 $0 $0 $0 $0 $0 $0 $0 $0 $1,155 $1,165 $42 $25 $9 $0 $0 $0 $0 $0 $0 $0 $0 $1,165 $1,175 $43 $26 $10 $0 $0 $0 $0 $0 $0 $0 $0 $1,175 $1,185 $44 $27 $11 $0 $0 $0 $0 $0 $0 $0 $0 $1,185 $1,195 $45 $28 $12 $0 $0 $0 $0 $0 $0 $0 $0 $1,195 $1,205 $46 $29 $13 $0 $0 $0 $0 $0 $0 $0 $0 $1,205 $1,215 $47 $30 $14 $0 $0 $0 $0 $0 $0 $0 $0 $1,215 $1,225 $48 $31 $15 $0 $0 $0 $0 $0 $0 $0 $0 $1,225 $1,235 $49 $32 $16 $0 $0 $0 $0 $0 $0 $0 $0 $1,235 $1,245 $50 $33 $17 $0 $0 $0 $0 $0 $0 $0 $0 $1,245 $1,255 $51 $34 $18 $1 $0 $0 $0 $0 $0 $0 $0 $1,255 $1,265 $52 $35 $19 $2 $0 $0 $0 $0 $0 $0 $0 $1,265 $1,275 $53 $36 $20 $3 $0 $0 $0 $0 $0 $0 $0 $1,275 $1,285 $54 $37 $21 $4 $0 $0 $0 $0 $0 $0 $0 $1,285 $1,295 $55 $38 $22 $5 $0 $0 $0 $0 $0 $0 $0 $1,295 $1,305 $56 $39 $23 $6 $0 $0 $0 $0 $0 $0 $0 $1,305 $1,315 $57 $40 $24 $7 $0 $0 $0 $0 $0 $0 $0 $1,315 $1,325 $58 $41 $25 $8 $0 $0 $0 $0 $0 $0 $0 $1,325 $1,335 $59 $42 $26 $9 $0 $0 $0 $0 $0 $0 $0 $1,335 $1,345 $60 $43 $27 $10 $0 $0 $0 $0 $0 $0 $0 $1,345 $1,355 $61 $44 $28 $11 $0 $0 $0 $0 $0 $0 $0 $1,355 $1,365 $62 $45 $29 $12 $0 $0 $0 $0 $0 $0 $0 $1,365 $1,375 $63 $46 $30 $13 $0 $0 $0 $0 $0 $0 $0 $1,375 $1,385 $64 $47 $31 $14 $0 $0 $0 $0 $0 $0 $0 $1,385 $1,395 $65 $48 $32 $15 $0 $0 $0 $0 $0 $0 $0 $1,395 $1,405 $66 $49 $33 $16 $0 $0 $0 $0 $0 $0 $0 $1,405 $1,415 $67 $50 $34 $17 $1 $0 $0 $0 $0 $0 $0 $1,415 $1,425 $68 $51 $35 $18 $2 $0 $0 $0 $0 $0 $0 $1,425 $1,435 $69 $52 $36 $19 $3 $0 $0 $0 $0 $0 $0 $1,435 $1,445 $70 $53 $37 $20 $4 $0 $0 $0 $0 $0 $0 $1,445 $1,455 $71 $54 $38 $21 $5 $0 $0 $0 $0 $0 $0 $1,455 $1,465 $72 $55 $39 $22 $6 $0 $0 $0 $0 $0 $0 $1,465 $1,475 $73 $56 $40 $23 $7 $0 $0 $0 $0 $0 $0 $1,475 $1,485 $74 $57 $41 $24 $8 $0 $0 $0 $0 $0 $0 $1,485 $1,495 $75 $58 $42 $25 $9 $0 $0 $0 $0 $0 $0 $1,495 $1,505 $76 $59 $43 $26 $10 $0 $0 $0 $0 $0 $0 $1,505 $1,515 $77 $60 $44 $27 $11 $0 $0 $0 $0 $0 $0 $1,515 $1,525 $78 $61 $45 $28 $12 $0 $0 $0 $0 $0 $0 $1,525 $1,535 $79 $62 $46 $29 $13 $0 $0 $0 $0 $0 $0 $1,535 $1,545 $80 $63 $47 $30 $14 $0 $0 $0 $0 $0 $0 $1,545 $1,555 $81 $64 $48 $31 $15 $0 $0 $0 $0 $0 $0 $1,555 $1,565 $82 $65 $49 $32 $16 $0 $0 $0 $0 $0 $0 $1,565 $1,575 $83 $66 $50 $33 $17 $0 $0 $0 $0 $0 $0 $1,575 $1,585 $84 $67 $51 $34 $18 $1 $0 $0 $0 $0 $0 $1,585 $1,595 $85 $68 $52 $35 $19 $2 $0 $0 $0 $0 $0 $1,595 $1,605 $86 $69 $53 $36 $20 $3 $0 $0 $0 $0 $0 $1,605 $1,615 $87 $70 $54 $37 $21 $4 $0 $0 $0 $0 $0 $1,615 $1,625 $88 $71 $55 $38 $22 $5 $0 $0 $0 $0 $0 $1,625 $1,635 $89 $72 $56 $39 $23 $6 $0 $0 $0 $0 $0 $1,635 $1,645 $90 $73 $57 $40 $24 $7 $0 $0 $0 $0 $0 $1,645 $1,655 $91 $74 $58 $41 $25 $8 $0 $0 $0 $0 $0 $1,655 $1,665 $92 $75 $59 $42 $26 $9 $0 $0 $0 $0 $0 $1,665 $1,675 $93 $76 $60 $43 $27 $10 $0 $0 $0 $0 $0 $1,675 $1,685 $94 $77 $61 $44 $28 $11 $0 $0 $0 $0 $0 $1,685 $1,695 $95 $78 $62 $45 $29 $12 $0 $0 $0 $0 $0 $1,695 $1,705 $96 $79 $63 $46 $30 $13 $0 $0 $0 $0 $0 $1,705 $1,755 $99 $82 $66 $49 $33 $16 $0 $0 $0 $0 $0 $1,755 $1,805 $105 $87 $71 $54 $38 $21 $5 $0 $0 $0 $0 $1,805 $1,855 $111 $92 $76 $59 $43 $26 $10 $0 $0 $0 $0 $1,855 $1,905 $117 $98 $81 $64 $48 $31 $15 $0 $0 $0 $0 $1,905 $1,955 $123 $104 $86 $69 $53 $36 $20 $3 $0 $0 $0 $1,955 $2,005 $129 $110 $91 $74 $58 $41 $25 $8 $0 $0 $0 $2,005 $2,055 $135 $116 $96 $79 $63 $46 $30 $13 $0 $0 $0 $2,055 $2,105 $141 $122 $102 $84 $68 $51 $35 $18 $1 $0 $0 $2,105 $2,155 $147 $128 $108 $89 $73 $56 $40 $23 $6 $0 $0 $2,155 $2,205 $153 $134 $114 $94 $78 $61 $45 $28 $11 $0 $0 $2,205 $2,255 $159 $140 $120 $100 $83 $66 $50 $33 $16 $0 $0 $2,255 $2,305 $165 $146 $126 $106 $88 $71 $55 $38 $21 $5 $0 $2,305 $2,355 $171 $152 $132 $112 $93 $76 $60 $43 $26 $10 $0 $2,355 $2,405 $177 $158 $138 $118 $98 $81 $65 $48 $31 $15 $0 $2,405 $2,455 $183 $164 $144 $124 $104 $86 $70 $53 $36 $20 $3 $2,455 $2,505 $189 $170 $150 $130 $110 $91 $75 $58 $41 $25 $8 $2,505 $2,555 $195 $176 $156 $136 $116 $96 $80 $63 $46 $30 $13 $2,555 $2,605 $201 $182 $162 $142 $122 $102 $85 $68 $51 $35 $18 $2,605 $2,655 $207 $188 $168 $148 $128 $108 $90 $73 $56 $40 $23 $2,655 $2,705 $213 $194 $174 $154 $134 $114 $95 $78 $61 $45 $28 $2,705 $2,755 $219 $200 $180 $160 $140 $120 $100 $83 $66 $50 $33 $2,755 $2,805 $225 $206 $186 $166 $146 $126 $106 $88 $71 $55 $38 $2,805 $2,855 $231 $212 $192 $172 $152 $132 $112 $93 $76 $60 $43 $2,855 $2,905 $237 $218 $198 $178 $158 $138 $118 $99 $81 $65 $48 $2,905 $2,955 $243 $224 $204 $184 $164 $144 $124 $105 $86 $70 $53 $2,955 $3,005 $249 $230 $210 $190 $170 $150 $130 $111 $91 $75 $58 $3,005 $3,055 $255 $236 $216 $196 $176 $156 $136 $117 $97 $80 $63 $3,055 $3,105 $261 $242 $222 $202 $182 $162 $142 $123 $103 $85 $68 $3,105 $3,155 $267 $248 $228 $208 $188 $168 $148 $129 $109 $90 $73 $3,155 $3,205 $273 $254 $234 $214 $194 $174 $154 $135 $115 $95 $78 $3,205 $3,255 $279 $260 $240 $220 $200 $180 $160 $141 $121 $101 $83 $3,255 $3,305 $285 $266 $246 $226 $206 $186 $166 $147 $127 $107 $88 $3,305 $3,355 $291 $272 $252 $232 $212 $192 $172 $153 $133 $113 $93 $3,355 $3,405 $297 $278 $258 $238 $218 $198 $178 $159 $139 $119 $99 $3,405 $3,455 $303 $284 $264 $244 $224 $204 $184 $165 $145 $125 $105 $3,455 $3,505 $309 $290 $270 $250 $230 $210 $190 $171 $151 $131 $111 $3,505 $3,555 $315 $296 $276 $256 $236 $216 $196 $177 $157 $137 $117 $3,555 $3,605 $321 $302 $282 $262 $242 $222 $202 $183 $163 $143 $123
2026 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier BIWEEKLY Payroll Period If the Wage Amount (line 1a) is SINGLE Persons And the number of allowances is: At least But less than 0 1 2 3 4 5 6 7 8 9 10 The Tentative Withholding Amount is: $0 $290 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $290 $300 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $300 $310 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $310 $320 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $320 $330 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $330 $340 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $340 $350 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $350 $360 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $360 $370 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $370 $380 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $380 $390 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $390 $400 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $400 $410 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $410 $420 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $420 $430 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $430 $440 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $440 $450 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $450 $460 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $460 $470 $18 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $470 $480 $19 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $480 $490 $20 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $490 $500 $21 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $500 $510 $22 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $510 $520 $23 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $520 $530 $24 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $530 $540 $25 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $540 $550 $26 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $550 $560 $27 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $560 $570 $28 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $570 $580 $29 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $580 $590 $30 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $590 $600 $31 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $600 $610 $32 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $610 $620 $33 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $620 $630 $34 $17 $1 $0 $0 $0 $0 $0 $0 $0 $0 $630 $640 $35 $18 $2 $0 $0 $0 $0 $0 $0 $0 $0 $640 $650 $36 $19 $3 $0 $0 $0 $0 $0 $0 $0 $0 $650 $660 $37 $20 $4 $0 $0 $0 $0 $0 $0 $0 $0 $660 $670 $38 $21 $5 $0 $0 $0 $0 $0 $0 $0 $0 $670 $680 $39 $22 $6 $0 $0 $0 $0 $0 $0 $0 $0 $680 $690 $40 $23 $7 $0 $0 $0 $0 $0 $0 $0 $0 $690 $700 $41 $24 $8 $0 $0 $0 $0 $0 $0 $0 $0 $700 $710 $42 $25 $9 $0 $0 $0 $0 $0 $0 $0 $0 $710 $720 $43 $26 $10 $0 $0 $0 $0 $0 $0 $0 $0 $720 $730 $44 $27 $11 $0 $0 $0 $0 $0 $0 $0 $0 $730 $740 $45 $28 $12 $0 $0 $0 $0 $0 $0 $0 $0 $740 $750 $46 $29 $13 $0 $0 $0 $0 $0 $0 $0 $0 $750 $760 $47 $30 $14 $0 $0 $0 $0 $0 $0 $0 $0 $760 $770 $48 $31 $15 $0 $0 $0 $0 $0 $0 $0 $0 $770 $800 $50 $33 $17 $0 $0 $0 $0 $0 $0 $0 $0 $800 $830 $54 $36 $20 $3 $0 $0 $0 $0 $0 $0 $0 $830 $860 $57 $39 $23 $6 $0 $0 $0 $0 $0 $0 $0 $860 $890 $61 $42 $26 $9 $0 $0 $0 $0 $0 $0 $0 $890 $920 $64 $45 $29 $12 $0 $0 $0 $0 $0 $0 $0 $920 $950 $68 $48 $32 $15 $0 $0 $0 $0 $0 $0 $0 $950 $980 $72 $52 $35 $18 $2 $0 $0 $0 $0 $0 $0 $980 $1,010 $75 $55 $38 $21 $5 $0 $0 $0 $0 $0 $0 $1,010 $1,040 $79 $59 $41 $24 $8 $0 $0 $0 $0 $0 $0 $1,040 $1,070 $82 $63 $44 $27 $11 $0 $0 $0 $0 $0 $0 $1,070 $1,100 $86 $66 $47 $30 $14 $0 $0 $0 $0 $0 $0 $1,100 $1,130 $90 $70 $50 $33 $17 $0 $0 $0 $0 $0 $0 $1,130 $1,160 $93 $73 $54 $36 $20 $3 $0 $0 $0 $0 $0 $1,160 $1,190 $97 $77 $57 $39 $23 $6 $0 $0 $0 $0 $0 $1,190 $1,220 $100 $81 $61 $42 $26 $9 $0 $0 $0 $0 $0 $1,220 $1,250 $104 $84 $64 $45 $29 $12 $0 $0 $0 $0 $0 $1,250 $1,280 $108 $88 $68 $48 $32 $15 $0 $0 $0 $0 $0 $1,280 $1,310 $111 $91 $72 $52 $35 $18 $1 $0 $0 $0 $0 $1,310 $1,340 $115 $95 $75 $55 $38 $21 $4 $0 $0 $0 $0 $1,340 $1,370 $118 $99 $79 $59 $41 $24 $7 $0 $0 $0 $0 $1,370 $1,400 $122 $102 $82 $63 $44 $27 $10 $0 $0 $0 $0 $1,400 $1,430 $126 $106 $86 $66 $47 $30 $13 $0 $0 $0 $0 $1,430 $1,460 $129 $109 $90 $70 $50 $33 $16 $0 $0 $0 $0 $1,460 $1,490 $133 $113 $93 $73 $53 $36 $19 $3 $0 $0 $0 $1,490 $1,520 $136 $117 $97 $77 $57 $39 $22 $6 $0 $0 $0 $1,520 $1,550 $140 $120 $100 $81 $61 $42 $25 $9 $0 $0 $0 $1,550 $1,580 $144 $124 $104 $84 $64 $45 $28 $12 $0 $0 $0 $1,580 $1,610 $147 $127 $108 $88 $68 $48 $31 $15 $0 $0 $0 $1,610 $1,640 $151 $131 $111 $91 $71 $52 $34 $18 $1 $0 $0 $1,640 $1,670 $154 $135 $115 $95 $75 $55 $37 $21 $4 $0 $0 $1,670 $1,700 $158 $138 $118 $99 $79 $59 $40 $24 $7 $0 $0 $1,700 $1,730 $162 $142 $122 $102 $82 $62 $43 $27 $10 $0 $0 $1,730 $1,760 $165 $145 $126 $106 $86 $66 $46 $30 $13 $0 $0 $1,760 $1,790 $169 $149 $129 $109 $89 $70 $50 $33 $16 $0 $0 $1,790 $1,820 $172 $153 $133 $113 $93 $73 $53 $36 $19 $3 $0 $1,820 $1,850 $176 $156 $136 $117 $97 $77 $57 $39 $22 $6 $0 $1,850 $1,880 $180 $160 $140 $120 $100 $80 $61 $42 $25 $9 $0 $1,880 $1,910 $183 $163 $144 $124 $104 $84 $64 $45 $28 $12 $0 $1,910 $1,940 $187 $167 $147 $127 $107 $88 $68 $48 $31 $15 $0 $1,940 $1,970 $190 $171 $151 $131 $111 $91 $71 $52 $34 $18 $1 $1,970 $2,000 $194 $174 $154 $135 $115 $95 $75 $55 $37 $21 $4 $2,000 $2,030 $198 $178 $158 $138 $118 $98 $79 $59 $40 $24 $7 $2,030 $2,060 $201 $181 $162 $142 $122 $102 $82 $62 $43 $27 $10 $2,060 $2,090 $205 $185 $165 $145 $125 $106 $86 $66 $46 $30 $13 $2,090 $2,120 $208 $189 $169 $149 $129 $109 $89 $70 $50 $33 $16 $2,120 $2,150 $212 $192 $172 $153 $133 $113 $93 $73 $53 $36 $19 $2,150 $2,180 $216 $196 $176 $156 $136 $116 $97 $77 $57 $39 $22 $2,180 $2,210 $219 $199 $180 $160 $140 $120 $100 $80 $60 $42 $25 $2,210 $2,240 $223 $203 $183 $163 $143 $124 $104 $84 $64 $45 $28 $2,240 $2,290 $231 $208 $188 $168 $148 $128 $109 $89 $69 $49 $32 $2,290 $2,340 $242 $214 $194 $174 $154 $134 $115 $95 $75 $55 $37 $2,340 $2,390 $253 $220 $200 $180 $160 $140 $121 $101 $81 $61 $42 $2,390 $2,440 $264 $228 $206 $186 $166 $146 $127 $107 $87 $67 $47 $2,440 $2,490 $275 $239 $212 $192 $172 $152 $133 $113 $93 $73 $53 $2,490 $2,540 $286 $250 $218 $198 $178 $158 $139 $119 $99 $79 $59 $2,540 $2,590 $297 $261 $225 $204 $184 $164 $145 $125 $105 $85 $65 $2,590 $2,640 $308 $272 $236 $210 $190 $170 $151 $131 $111 $91 $71 $2,640 $2,690 $319 $283 $247 $216 $196 $176 $157 $137 $117 $97 $77 $2,690 $2,740 $330 $294 $258 $222 $202 $182 $163 $143 $123 $103 $83 $2,740 $2,790 $341 $305 $269 $232 $208 $188 $169 $149 $129 $109 $89 $2,790 $2,840 $352 $316 $280 $243 $214 $194 $175 $155 $135 $115 $95 $2,840 $2,890 $363 $327 $291 $254 $220 $200 $181 $161 $141 $121 $101 $2,890 $2,940 $374 $338 $302 $265 $229 $206 $187 $167 $147 $127 $107 $2,940 $2,990 $385 $349 $313 $276 $240 $212 $193 $173 $153 $133 $113 $2,990 $3,040 $396 $360 $324 $287 $251 $218 $199 $179 $159 $139 $119 $3,040 $3,090 $407 $371 $335 $298 $262 $226 $205 $185 $165 $145 $125 $3,090 $3,140 $418 $382 $346 $309 $273 $237 $211 $191 $171 $151 $131 $3,140 $3,190 $429 $393 $357 $320 $284 $248 $217 $197 $177 $157 $137 $3,190 $3,240 $440 $404 $368 $331 $295 $259 $223 $203 $183 $163 $143 $3,240 $3,290 $451 $415 $379 $342 $306 $270 $233 $209 $189 $169 $149 $3,290 $3,340 $462 $426 $390 $353 $317 $281 $244 $215 $195 $175 $155 $3,340 $3,390 $473 $437 $401 $364 $328 $292 $255 $221 $201 $181 $161 $3,390 $3,440 $484 $448 $412 $375 $339 $303 $266 $230 $207 $187 $167 $3,440 $3,490 $495 $459 $423 $386 $350 $314 $277 $241 $213 $193 $173 $3,490 $3,540 $506 $470 $434 $397 $361 $325 $288 $252 $219 $199 $179 $3,540 $3,590 $517 $481 $445 $408 $372 $336 $299 $263 $226 $205 $185 $3,590 $3,640 $528 $492 $456 $419 $383 $347 $310 $274 $237 $211 $191
2026 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier SEMIMONTHLY Payroll Period If the Wage Amount (line 1a) is MARRIED Persons And the number of allowances is: At least But less than 0 1 2 3 4 5 6 7 8 9 10 The Tentative Withholding Amount is: $0 $805 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $805 $815 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $815 $825 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $825 $835 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $835 $845 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $845 $855 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $855 $865 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $865 $875 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $875 $885 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $885 $895 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $895 $905 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $905 $915 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $915 $925 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $925 $935 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $935 $945 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $945 $955 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $955 $965 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $965 $975 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $975 $985 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $985 $995 $19 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $995 $1,005 $20 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,005 $1,015 $21 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,015 $1,025 $22 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,025 $1,035 $23 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,035 $1,045 $24 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,045 $1,055 $25 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,055 $1,065 $26 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,065 $1,075 $27 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,075 $1,085 $28 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,085 $1,095 $29 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,095 $1,105 $30 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,105 $1,115 $31 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,115 $1,125 $32 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,125 $1,135 $33 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,135 $1,145 $34 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,145 $1,155 $35 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,155 $1,165 $36 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,165 $1,175 $37 $19 $1 $0 $0 $0 $0 $0 $0 $0 $0 $1,175 $1,185 $38 $20 $2 $0 $0 $0 $0 $0 $0 $0 $0 $1,185 $1,195 $39 $21 $3 $0 $0 $0 $0 $0 $0 $0 $0 $1,195 $1,205 $40 $22 $4 $0 $0 $0 $0 $0 $0 $0 $0 $1,205 $1,215 $41 $23 $5 $0 $0 $0 $0 $0 $0 $0 $0 $1,215 $1,225 $42 $24 $6 $0 $0 $0 $0 $0 $0 $0 $0 $1,225 $1,235 $43 $25 $7 $0 $0 $0 $0 $0 $0 $0 $0 $1,235 $1,245 $44 $26 $8 $0 $0 $0 $0 $0 $0 $0 $0 $1,245 $1,255 $45 $27 $9 $0 $0 $0 $0 $0 $0 $0 $0 $1,255 $1,265 $46 $28 $10 $0 $0 $0 $0 $0 $0 $0 $0 $1,265 $1,275 $47 $29 $11 $0 $0 $0 $0 $0 $0 $0 $0 $1,275 $1,285 $48 $30 $12 $0 $0 $0 $0 $0 $0 $0 $0 $1,285 $1,295 $49 $31 $13 $0 $0 $0 $0 $0 $0 $0 $0 $1,295 $1,305 $50 $32 $14 $0 $0 $0 $0 $0 $0 $0 $0 $1,305 $1,315 $51 $33 $15 $0 $0 $0 $0 $0 $0 $0 $0 $1,315 $1,325 $52 $34 $16 $0 $0 $0 $0 $0 $0 $0 $0 $1,325 $1,335 $53 $35 $17 $0 $0 $0 $0 $0 $0 $0 $0 $1,335 $1,345 $54 $36 $18 $0 $0 $0 $0 $0 $0 $0 $0 $1,345 $1,355 $55 $37 $19 $1 $0 $0 $0 $0 $0 $0 $0 $1,355 $1,365 $56 $38 $20 $2 $0 $0 $0 $0 $0 $0 $0 $1,365 $1,375 $57 $39 $21 $3 $0 $0 $0 $0 $0 $0 $0 $1,375 $1,385 $58 $40 $22 $4 $0 $0 $0 $0 $0 $0 $0 $1,385 $1,395 $59 $41 $23 $5 $0 $0 $0 $0 $0 $0 $0 $1,395 $1,405 $60 $42 $24 $6 $0 $0 $0 $0 $0 $0 $0 $1,405 $1,415 $61 $43 $25 $7 $0 $0 $0 $0 $0 $0 $0 $1,415 $1,425 $62 $44 $26 $8 $0 $0 $0 $0 $0 $0 $0 $1,425 $1,435 $63 $45 $27 $9 $0 $0 $0 $0 $0 $0 $0 $1,435 $1,445 $64 $46 $28 $10 $0 $0 $0 $0 $0 $0 $0 $1,445 $1,455 $65 $47 $29 $11 $0 $0 $0 $0 $0 $0 $0 $1,455 $1,465 $66 $48 $30 $12 $0 $0 $0 $0 $0 $0 $0 $1,465 $1,475 $67 $49 $31 $13 $0 $0 $0 $0 $0 $0 $0 $1,475 $1,485 $68 $50 $32 $14 $0 $0 $0 $0 $0 $0 $0 $1,485 $1,495 $69 $51 $33 $15 $0 $0 $0 $0 $0 $0 $0 $1,495 $1,505 $70 $52 $34 $16 $0 $0 $0 $0 $0 $0 $0 $1,505 $1,515 $71 $53 $35 $17 $0 $0 $0 $0 $0 $0 $0 $1,515 $1,525 $72 $54 $36 $18 $0 $0 $0 $0 $0 $0 $0 $1,525 $1,535 $73 $55 $37 $19 $1 $0 $0 $0 $0 $0 $0 $1,535 $1,545 $74 $56 $38 $20 $2 $0 $0 $0 $0 $0 $0 $1,545 $1,555 $75 $57 $39 $21 $3 $0 $0 $0 $0 $0 $0 $1,555 $1,565 $76 $58 $40 $22 $4 $0 $0 $0 $0 $0 $0 $1,565 $1,575 $77 $59 $41 $23 $5 $0 $0 $0 $0 $0 $0 $1,575 $1,585 $78 $60 $42 $24 $6 $0 $0 $0 $0 $0 $0 $1,585 $1,595 $79 $61 $43 $25 $7 $0 $0 $0 $0 $0 $0 $1,595 $1,605 $80 $62 $44 $26 $8 $0 $0 $0 $0 $0 $0 $1,605 $1,615 $81 $63 $45 $27 $9 $0 $0 $0 $0 $0 $0 $1,615 $1,625 $82 $64 $46 $28 $10 $0 $0 $0 $0 $0 $0 $1,625 $1,635 $83 $65 $47 $29 $11 $0 $0 $0 $0 $0 $0 $1,635 $1,645 $84 $66 $48 $30 $12 $0 $0 $0 $0 $0 $0 $1,645 $1,655 $85 $67 $49 $31 $13 $0 $0 $0 $0 $0 $0 $1,655 $1,665 $86 $68 $50 $32 $14 $0 $0 $0 $0 $0 $0 $1,665 $1,675 $87 $69 $51 $33 $15 $0 $0 $0 $0 $0 $0 $1,675 $1,685 $88 $70 $52 $34 $16 $0 $0 $0 $0 $0 $0 $1,685 $1,695 $89 $71 $53 $35 $17 $0 $0 $0 $0 $0 $0 $1,695 $1,705 $90 $72 $54 $36 $18 $0 $0 $0 $0 $0 $0 $1,705 $1,715 $91 $73 $55 $37 $19 $1 $0 $0 $0 $0 $0 $1,715 $1,725 $92 $74 $56 $38 $20 $2 $0 $0 $0 $0 $0 $1,725 $1,735 $93 $75 $57 $39 $21 $3 $0 $0 $0 $0 $0 $1,735 $1,745 $94 $76 $58 $40 $22 $4 $0 $0 $0 $0 $0 $1,745 $1,755 $95 $77 $59 $41 $23 $5 $0 $0 $0 $0 $0 $1,755 $1,765 $96 $78 $60 $42 $24 $6 $0 $0 $0 $0 $0 $1,765 $1,775 $97 $79 $61 $43 $25 $7 $0 $0 $0 $0 $0 $1,775 $1,785 $98 $80 $62 $44 $26 $8 $0 $0 $0 $0 $0 $1,785 $1,795 $99 $81 $63 $45 $27 $9 $0 $0 $0 $0 $0 $1,795 $1,805 $100 $82 $64 $46 $28 $10 $0 $0 $0 $0 $0 $1,805 $1,815 $101 $83 $65 $47 $29 $11 $0 $0 $0 $0 $0 $1,815 $1,825 $102 $84 $66 $48 $30 $12 $0 $0 $0 $0 $0 $1,825 $1,835 $103 $85 $67 $49 $31 $13 $0 $0 $0 $0 $0 $1,835 $1,845 $104 $86 $68 $50 $32 $14 $0 $0 $0 $0 $0 $1,845 $1,895 $107 $89 $71 $53 $35 $17 $0 $0 $0 $0 $0 $1,895 $1,945 $113 $94 $76 $58 $40 $22 $4 $0 $0 $0 $0 $1,945 $1,995 $119 $99 $81 $63 $45 $27 $9 $0 $0 $0 $0 $1,995 $2,045 $125 $104 $86 $68 $50 $32 $14 $0 $0 $0 $0 $2,045 $2,095 $131 $110 $91 $73 $55 $37 $19 $1 $0 $0 $0 $2,095 $2,145 $137 $116 $96 $78 $60 $42 $24 $6 $0 $0 $0 $2,145 $2,195 $143 $122 $101 $83 $65 $47 $29 $11 $0 $0 $0 $2,195 $2,245 $149 $128 $106 $88 $70 $52 $34 $16 $0 $0 $0 $2,245 $2,295 $155 $134 $112 $93 $75 $57 $39 $21 $3 $0 $0 $2,295 $2,345 $161 $140 $118 $98 $80 $62 $44 $26 $8 $0 $0 $2,345 $2,395 $167 $146 $124 $103 $85 $67 $49 $31 $13 $0 $0 $2,395 $2,445 $173 $152 $130 $109 $90 $72 $54 $36 $18 $0 $0 $2,445 $2,495 $179 $158 $136 $115 $95 $77 $59 $41 $23 $5 $0 $2,495 $2,545 $185 $164 $142 $121 $100 $82 $64 $46 $28 $10 $0 $2,545 $2,595 $191 $170 $148 $127 $105 $87 $69 $51 $33 $15 $0 $2,595 $2,645 $197 $176 $154 $133 $111 $92 $74 $56 $38 $20 $2 $2,645 $2,695 $203 $182 $160 $139 $117 $97 $79 $61 $43 $25 $7 $2,695 $2,745 $209 $188 $166 $145 $123 $102 $84 $66 $48 $30 $12 $2,745 $2,795 $215 $194 $172 $151 $129 $108 $89 $71 $53 $35 $17 $2,795 $2,845 $221 $200 $178 $157 $135 $114 $94 $76 $58 $40 $22 $2,845 $2,895 $227 $206 $184 $163 $141 $120 $99 $81 $63 $45 $27 $2,895 $2,945 $233 $212 $190 $169 $147 $126 $104 $86 $68 $50 $32 $2,945 $2,995 $239 $218 $196 $175 $153 $132 $110 $91 $73 $55 $37 $2,995 $3,045 $245 $224 $202 $181 $159 $138 $116 $96 $78 $60 $42 $3,045 $3,095 $251 $230 $208 $187 $165 $144 $122 $101 $83 $65 $47 $3,095 $3,145 $257 $236 $214 $193 $171 $150 $128 $107 $88 $70 $52 $3,145 $3,195 $263 $242 $220 $199 $177 $156 $134 $113 $93 $75 $57 $3,195 $3,245 $269 $248 $226 $205 $183 $162 $140 $119 $98 $80 $62 $3,245 $3,295 $275 $254 $232 $211 $189 $168 $146 $125 $103 $85 $67 $3,295 $3,345 $281 $260 $238 $217 $195 $174 $152 $131 $109 $90 $72 $3,345 $3,395 $287 $266 $244 $223 $201 $180 $158 $137 $115 $95 $77 $3,395 $3,445 $293 $272 $250 $229 $207 $186 $164 $143 $121 $100 $82 $3,445 $3,495 $299 $278 $256 $235 $213 $192 $170 $149 $127 $106 $87 $3,495 $3,545 $305 $284 $262 $241 $219 $198 $176 $155 $133 $112 $92 $3,545 $3,595 $311 $290 $268 $247 $225 $204 $182 $161 $139 $118 $97 $3,595 $3,645 $317 $296 $274 $253 $231 $210 $188 $167 $145 $124 $102 $3,645 $3,695 $323 $302 $280 $259 $237 $216 $194 $173 $151 $130 $108 $3,695 $3,745 $329 $308 $286 $265 $243 $222 $200 $179 $157 $136 $114 $3,745 $3,795 $335 $314 $292 $271 $249 $228 $206 $185 $163 $142 $120 $3,795 $3,845 $341 $320 $298 $277 $255 $234 $212 $191 $169 $148 $126
2026 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier SEMIMONTHLY Payroll Period If the Wage Amount (line 1a) is SINGLE Persons And the number of allowances is: At least But less than 0 1 2 3 4 5 6 7 8 9 10 The Tentative Withholding Amount is: $0 $315 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $315 $325 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $325 $335 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $335 $345 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $345 $355 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $355 $365 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $365 $375 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $375 $385 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $385 $395 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $395 $405 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $405 $415 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $415 $425 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $425 $435 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $435 $445 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $445 $455 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $455 $465 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $465 $475 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $475 $485 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $485 $495 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $495 $505 $19 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $505 $515 $20 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $515 $525 $21 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $525 $535 $22 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $535 $545 $23 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $545 $555 $24 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $555 $565 $25 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $565 $575 $26 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $575 $585 $27 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $585 $595 $28 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $595 $605 $29 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $605 $615 $30 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $615 $625 $31 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $625 $635 $32 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $635 $645 $33 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $645 $655 $34 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $655 $665 $35 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $665 $675 $36 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0 $675 $685 $37 $19 $1 $0 $0 $0 $0 $0 $0 $0 $0 $685 $695 $38 $20 $2 $0 $0 $0 $0 $0 $0 $0 $0 $695 $705 $39 $21 $3 $0 $0 $0 $0 $0 $0 $0 $0 $705 $715 $40 $22 $4 $0 $0 $0 $0 $0 $0 $0 $0 $715 $725 $41 $23 $5 $0 $0 $0 $0 $0 $0 $0 $0 $725 $735 $42 $24 $6 $0 $0 $0 $0 $0 $0 $0 $0 $735 $745 $43 $25 $7 $0 $0 $0 $0 $0 $0 $0 $0 $745 $755 $44 $26 $8 $0 $0 $0 $0 $0 $0 $0 $0 $755 $765 $45 $27 $9 $0 $0 $0 $0 $0 $0 $0 $0 $765 $775 $46 $28 $10 $0 $0 $0 $0 $0 $0 $0 $0 $775 $785 $47 $29 $11 $0 $0 $0 $0 $0 $0 $0 $0 $785 $795 $48 $30 $12 $0 $0 $0 $0 $0 $0 $0 $0 $795 $805 $49 $31 $13 $0 $0 $0 $0 $0 $0 $0 $0 $805 $815 $50 $32 $14 $0 $0 $0 $0 $0 $0 $0 $0 $815 $825 $51 $33 $15 $0 $0 $0 $0 $0 $0 $0 $0 $825 $835 $52 $34 $16 $0 $0 $0 $0 $0 $0 $0 $0 $835 $885 $55 $37 $19 $1 $0 $0 $0 $0 $0 $0 $0 $885 $935 $61 $42 $24 $6 $0 $0 $0 $0 $0 $0 $0 $935 $985 $67 $47 $29 $11 $0 $0 $0 $0 $0 $0 $0 $985 $1,035 $73 $52 $34 $16 $0 $0 $0 $0 $0 $0 $0 $1,035 $1,085 $79 $58 $39 $21 $3 $0 $0 $0 $0 $0 $0 $1,085 $1,135 $85 $64 $44 $26 $8 $0 $0 $0 $0 $0 $0 $1,135 $1,185 $91 $70 $49 $31 $13 $0 $0 $0 $0 $0 $0 $1,185 $1,235 $97 $76 $54 $36 $18 $0 $0 $0 $0 $0 $0 $1,235 $1,285 $103 $82 $60 $41 $23 $5 $0 $0 $0 $0 $0 $1,285 $1,335 $109 $88 $66 $46 $28 $10 $0 $0 $0 $0 $0 $1,335 $1,385 $115 $94 $72 $51 $33 $15 $0 $0 $0 $0 $0 $1,385 $1,435 $121 $100 $78 $57 $38 $20 $2 $0 $0 $0 $0 $1,435 $1,485 $127 $106 $84 $63 $43 $25 $7 $0 $0 $0 $0 $1,485 $1,535 $133 $112 $90 $69 $48 $30 $12 $0 $0 $0 $0 $1,535 $1,585 $139 $118 $96 $75 $53 $35 $17 $0 $0 $0 $0 $1,585 $1,635 $145 $124 $102 $81 $59 $40 $22 $4 $0 $0 $0 $1,635 $1,685 $151 $130 $108 $87 $65 $45 $27 $9 $0 $0 $0 $1,685 $1,735 $157 $136 $114 $93 $71 $50 $32 $14 $0 $0 $0 $1,735 $1,785 $163 $142 $120 $99 $77 $56 $37 $19 $1 $0 $0 $1,785 $1,835 $169 $148 $126 $105 $83 $62 $42 $24 $6 $0 $0 $1,835 $1,885 $175 $154 $132 $111 $89 $68 $47 $29 $11 $0 $0 $1,885 $1,935 $181 $160 $138 $117 $95 $74 $52 $34 $16 $0 $0 $1,935 $1,985 $187 $166 $144 $123 $101 $80 $58 $39 $21 $4 $0 $1,985 $2,035 $193 $172 $150 $129 $107 $86 $64 $44 $26 $9 $0 $2,035 $2,085 $199 $178 $156 $135 $113 $92 $70 $49 $31 $14 $0 $2,085 $2,135 $205 $184 $162 $141 $119 $98 $76 $55 $36 $19 $1 $2,135 $2,185 $211 $190 $168 $147 $125 $104 $82 $61 $41 $24 $6 $2,185 $2,235 $217 $196 $174 $153 $131 $110 $88 $67 $46 $29 $11 $2,235 $2,285 $223 $202 $180 $159 $137 $116 $94 $73 $51 $34 $16 $2,285 $2,335 $229 $208 $186 $165 $143 $122 $100 $79 $57 $39 $21 $2,335 $2,385 $235 $214 $192 $171 $149 $128 $106 $85 $63 $44 $26 $2,385 $2,435 $241 $220 $198 $177 $155 $134 $112 $91 $69 $49 $31 $2,435 $2,475 $251 $225 $204 $182 $161 $139 $118 $96 $75 $53 $35 $2,475 $2,515 $260 $230 $209 $187 $166 $144 $123 $101 $80 $58 $39 $2,515 $2,555 $269 $235 $213 $192 $170 $149 $127 $106 $84 $63 $43 $2,555 $2,595 $277 $240 $218 $197 $175 $154 $132 $111 $89 $68 $47 $2,595 $2,635 $286 $247 $223 $201 $180 $158 $137 $115 $94 $72 $51 $2,635 $2,675 $295 $256 $228 $206 $185 $163 $142 $120 $99 $77 $56 $2,675 $2,715 $304 $264 $233 $211 $190 $168 $147 $125 $104 $82 $61 $2,715 $2,755 $313 $273 $237 $216 $194 $173 $151 $130 $108 $87 $65 $2,755 $2,795 $321 $282 $243 $221 $199 $178 $156 $135 $113 $92 $70 $2,795 $2,835 $330 $291 $251 $225 $204 $182 $161 $139 $118 $96 $75 $2,835 $2,875 $339 $300 $260 $230 $209 $187 $166 $144 $123 $101 $80 $2,875 $2,915 $348 $308 $269 $235 $214 $192 $171 $149 $128 $106 $85 $2,915 $2,955 $357 $317 $278 $240 $218 $197 $175 $154 $132 $111 $89 $2,955 $2,995 $365 $326 $287 $247 $223 $202 $180 $159 $137 $116 $94 $2,995 $3,035 $374 $335 $295 $256 $228 $206 $185 $163 $142 $120 $99 $3,035 $3,075 $383 $344 $304 $265 $233 $211 $190 $168 $147 $125 $104 $3,075 $3,115 $392 $352 $313 $274 $238 $216 $195 $173 $152 $130 $109 $3,115 $3,155 $401 $361 $322 $282 $243 $221 $199 $178 $156 $135 $113 $3,155 $3,195 $409 $370 $331 $291 $252 $226 $204 $183 $161 $140 $118 $3,195 $3,235 $418 $379 $339 $300 $261 $230 $209 $187 $166 $144 $123 $3,235 $3,275 $427 $388 $348 $309 $269 $235 $214 $192 $171 $149 $128 $3,275 $3,315 $436 $396 $357 $318 $278 $240 $219 $197 $176 $154 $133 $3,315 $3,355 $445 $405 $366 $326 $287 $248 $223 $202 $180 $159 $137 $3,355 $3,395 $453 $414 $375 $335 $296 $256 $228 $207 $185 $164 $142 $3,395 $3,435 $462 $423 $383 $344 $305 $265 $233 $211 $190 $168 $147 $3,435 $3,475 $471 $432 $392 $353 $313 $274 $238 $216 $195 $173 $152 $3,475 $3,515 $480 $440 $401 $362 $322 $283 $243 $221 $200 $178 $157 $3,515 $3,555 $489 $449 $410 $370 $331 $292 $252 $226 $204 $183 $161 $3,555 $3,595 $497 $458 $419 $379 $340 $300 $261 $231 $209 $188 $166 $3,595 $3,635 $506 $467 $427 $388 $349 $309 $270 $235 $214 $192 $171 $3,635 $3,675 $515 $476 $436 $397 $357 $318 $279 $240 $219 $197 $176 $3,675 $3,715 $524 $484 $445 $406 $366 $327 $287 $248 $224 $202 $181 $3,715 $3,755 $533 $493 $454 $414 $375 $336 $296 $257 $228 $207 $185 $3,755 $3,795 $541 $502 $463 $423 $384 $344 $305 $266 $233 $212 $190 $3,795 $3,835 $550 $511 $471 $432 $393 $353 $314 $274 $238 $216 $195 $3,835 $3,875 $559 $520 $480 $441 $401 $362 $323 $283 $244 $221 $200 $3,875 $3,915 $568 $528 $489 $450 $410 $371 $331 $292 $252 $226 $205 $3,915 $3,955 $577 $537 $498 $458 $419 $380 $340 $301 $261 $231 $209 $3,955 $3,995 $585 $546 $507 $467 $428 $388 $349 $310 $270 $236 $214 $3,995 $4,035 $594 $555 $515 $476 $437 $397 $358 $318 $279 $240 $219 $4,035 $4,075 $603 $564 $524 $485 $445 $406 $367 $327 $288 $248 $224 $4,075 $4,115 $612 $572 $533 $494 $454 $415 $375 $336 $296 $257 $229 $4,115 $4,155 $621 $581 $542 $502 $463 $424 $384 $345 $305 $266 $233
2026 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier MONTHLY Payroll Period If the Wage Amount (line 1a) is MARRIED Persons And the number of allowances is: At least But less than 0 1 2 3 4 5 6 7 8 9 10 The Tentative Withholding Amount is: $0 $1,610 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,610 $1,650 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,650 $1,690 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,690 $1,730 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,730 $1,770 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,770 $1,810 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,810 $1,850 $22 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,850 $1,890 $26 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,890 $1,930 $30 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,930 $1,970 $34 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,970 $2,010 $38 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,010 $2,050 $42 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,050 $2,090 $46 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,090 $2,130 $50 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,130 $2,170 $54 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,170 $2,210 $58 $22 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,210 $2,250 $62 $26 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,250 $2,290 $66 $30 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,290 $2,330 $70 $34 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,330 $2,370 $74 $38 $3 $0 $0 $0 $0 $0 $0 $0 $0 $2,370 $2,410 $78 $42 $7 $0 $0 $0 $0 $0 $0 $0 $0 $2,410 $2,450 $82 $46 $11 $0 $0 $0 $0 $0 $0 $0 $0 $2,450 $2,490 $86 $50 $15 $0 $0 $0 $0 $0 $0 $0 $0 $2,490 $2,530 $90 $54 $19 $0 $0 $0 $0 $0 $0 $0 $0 $2,530 $2,570 $94 $58 $23 $0 $0 $0 $0 $0 $0 $0 $0 $2,570 $2,610 $98 $62 $27 $0 $0 $0 $0 $0 $0 $0 $0 $2,610 $2,650 $102 $66 $31 $0 $0 $0 $0 $0 $0 $0 $0 $2,650 $2,690 $106 $70 $35 $0 $0 $0 $0 $0 $0 $0 $0 $2,690 $2,730 $110 $74 $39 $3 $0 $0 $0 $0 $0 $0 $0 $2,730 $2,770 $114 $78 $43 $7 $0 $0 $0 $0 $0 $0 $0 $2,770 $2,810 $118 $82 $47 $11 $0 $0 $0 $0 $0 $0 $0 $2,810 $2,850 $122 $86 $51 $15 $0 $0 $0 $0 $0 $0 $0 $2,850 $2,890 $126 $90 $55 $19 $0 $0 $0 $0 $0 $0 $0 $2,890 $2,930 $130 $94 $59 $23 $0 $0 $0 $0 $0 $0 $0 $2,930 $2,970 $134 $98 $63 $27 $0 $0 $0 $0 $0 $0 $0 $2,970 $3,010 $138 $102 $67 $31 $0 $0 $0 $0 $0 $0 $0 $3,010 $3,050 $142 $106 $71 $35 $0 $0 $0 $0 $0 $0 $0 $3,050 $3,090 $146 $110 $75 $39 $3 $0 $0 $0 $0 $0 $0 $3,090 $3,130 $150 $114 $79 $43 $7 $0 $0 $0 $0 $0 $0 $3,130 $3,170 $154 $118 $83 $47 $11 $0 $0 $0 $0 $0 $0 $3,170 $3,210 $158 $122 $87 $51 $15 $0 $0 $0 $0 $0 $0 $3,210 $3,250 $162 $126 $91 $55 $19 $0 $0 $0 $0 $0 $0 $3,250 $3,290 $166 $130 $95 $59 $23 $0 $0 $0 $0 $0 $0 $3,290 $3,330 $170 $134 $99 $63 $27 $0 $0 $0 $0 $0 $0 $3,330 $3,370 $174 $138 $103 $67 $31 $0 $0 $0 $0 $0 $0 $3,370 $3,410 $178 $142 $107 $71 $35 $0 $0 $0 $0 $0 $0 $3,410 $3,450 $182 $146 $111 $75 $39 $3 $0 $0 $0 $0 $0 $3,450 $3,490 $186 $150 $115 $79 $43 $7 $0 $0 $0 $0 $0 $3,490 $3,530 $190 $154 $119 $83 $47 $11 $0 $0 $0 $0 $0 $3,530 $3,570 $194 $158 $123 $87 $51 $15 $0 $0 $0 $0 $0 $3,570 $3,610 $198 $162 $127 $91 $55 $19 $0 $0 $0 $0 $0 $3,610 $3,650 $202 $166 $131 $95 $59 $23 $0 $0 $0 $0 $0 $3,650 $3,690 $206 $170 $135 $99 $63 $27 $0 $0 $0 $0 $0 $3,690 $3,750 $212 $175 $140 $104 $68 $32 $0 $0 $0 $0 $0 $3,750 $3,810 $219 $181 $146 $110 $74 $38 $2 $0 $0 $0 $0 $3,810 $3,870 $226 $187 $152 $116 $80 $44 $8 $0 $0 $0 $0 $3,870 $3,930 $234 $193 $158 $122 $86 $50 $14 $0 $0 $0 $0 $3,930 $3,990 $241 $199 $164 $128 $92 $56 $20 $0 $0 $0 $0 $3,990 $4,050 $248 $205 $170 $134 $98 $62 $26 $0 $0 $0 $0 $4,050 $4,110 $255 $212 $176 $140 $104 $68 $32 $0 $0 $0 $0 $4,110 $4,170 $262 $219 $182 $146 $110 $74 $38 $2 $0 $0 $0 $4,170 $4,230 $270 $227 $188 $152 $116 $80 $44 $8 $0 $0 $0 $4,230 $4,290 $277 $234 $194 $158 $122 $86 $50 $14 $0 $0 $0 $4,290 $4,350 $284 $241 $200 $164 $128 $92 $56 $20 $0 $0 $0 $4,350 $4,410 $291 $248 $206 $170 $134 $98 $62 $26 $0 $0 $0 $4,410 $4,470 $298 $255 $212 $176 $140 $104 $68 $32 $0 $0 $0 $4,470 $4,530 $306 $263 $220 $182 $146 $110 $74 $38 $3 $0 $0 $4,530 $4,590 $313 $270 $227 $188 $152 $116 $80 $44 $9 $0 $0 $4,590 $4,650 $320 $277 $234 $194 $158 $122 $86 $50 $15 $0 $0 $4,650 $4,710 $327 $284 $241 $200 $164 $128 $92 $56 $21 $0 $0 $4,710 $4,770 $334 $291 $248 $206 $170 $134 $98 $62 $27 $0 $0 $4,770 $4,830 $342 $299 $256 $213 $176 $140 $104 $68 $33 $0 $0 $4,830 $4,890 $349 $306 $263 $220 $182 $146 $110 $74 $39 $3 $0 $4,890 $4,950 $356 $313 $270 $227 $188 $152 $116 $80 $45 $9 $0 $4,950 $5,010 $363 $320 $277 $234 $194 $158 $122 $86 $51 $15 $0 $5,010 $5,070 $370 $327 $284 $241 $200 $164 $128 $92 $57 $21 $0 $5,070 $5,130 $378 $335 $292 $249 $206 $170 $134 $98 $63 $27 $0 $5,130 $5,190 $385 $342 $299 $256 $213 $176 $140 $104 $69 $33 $0 $5,190 $5,250 $392 $349 $306 $263 $220 $182 $146 $110 $75 $39 $3 $5,250 $5,310 $399 $356 $313 $270 $227 $188 $152 $116 $81 $45 $9 $5,310 $5,370 $406 $363 $320 $277 $234 $194 $158 $122 $87 $51 $15 $5,370 $5,430 $414 $371 $328 $285 $242 $200 $164 $128 $93 $57 $21 $5,430 $5,490 $421 $378 $335 $292 $249 $206 $170 $134 $99 $63 $27 $5,490 $5,550 $428 $385 $342 $299 $256 $213 $176 $140 $105 $69 $33 $5,550 $5,610 $435 $392 $349 $306 $263 $220 $182 $146 $111 $75 $39 $5,610 $5,670 $442 $399 $356 $313 $270 $227 $188 $152 $117 $81 $45 $5,670 $5,730 $450 $407 $364 $321 $278 $235 $194 $158 $123 $87 $51 $5,730 $5,790 $457 $414 $371 $328 $285 $242 $200 $164 $129 $93 $57 $5,790 $5,850 $464 $421 $378 $335 $292 $249 $206 $170 $135 $99 $63 $5,850 $5,910 $471 $428 $385 $342 $299 $256 $213 $176 $141 $105 $69 $5,910 $5,970 $478 $435 $392 $349 $306 $263 $220 $182 $147 $111 $75 $5,970 $6,030 $486 $443 $400 $357 $314 $271 $228 $188 $153 $117 $81 $6,030 $6,090 $493 $450 $407 $364 $321 $278 $235 $194 $159 $123 $87 $6,090 $6,150 $500 $457 $414 $371 $328 $285 $242 $200 $165 $129 $93 $6,150 $6,210 $507 $464 $421 $378 $335 $292 $249 $206 $171 $135 $99 $6,210 $6,270 $514 $471 $428 $385 $342 $299 $256 $213 $177 $141 $105 $6,270 $6,330 $522 $479 $436 $393 $350 $307 $264 $221 $183 $147 $111 $6,330 $6,390 $529 $486 $443 $400 $357 $314 $271 $228 $189 $153 $117 $6,390 $6,450 $536 $493 $450 $407 $364 $321 $278 $235 $195 $159 $123 $6,450 $6,510 $543 $500 $457 $414 $371 $328 $285 $242 $201 $165 $129 $6,510 $6,570 $550 $507 $464 $421 $378 $335 $292 $249 $207 $171 $135 $6,570 $6,630 $558 $515 $472 $429 $386 $343 $300 $257 $214 $177 $141 $6,630 $6,690 $565 $522 $479 $436 $393 $350 $307 $264 $221 $183 $147 $6,690 $6,750 $572 $529 $486 $443 $400 $357 $314 $271 $228 $189 $153 $6,750 $6,810 $579 $536 $493 $450 $407 $364 $321 $278 $235 $195 $159 $6,810 $6,870 $586 $543 $500 $457 $414 $371 $328 $285 $242 $201 $165 $6,870 $6,930 $594 $551 $508 $465 $422 $379 $336 $293 $250 $207 $171 $6,930 $6,990 $601 $558 $515 $472 $429 $386 $343 $300 $257 $214 $177 $6,990 $7,050 $608 $565 $522 $479 $436 $393 $350 $307 $264 $221 $183 $7,050 $7,110 $615 $572 $529 $486 $443 $400 $357 $314 $271 $228 $189 $7,110 $7,170 $622 $579 $536 $493 $450 $407 $364 $321 $278 $235 $195 $7,170 $7,230 $630 $587 $544 $501 $458 $415 $372 $329 $286 $243 $201 $7,230 $7,290 $637 $594 $551 $508 $465 $422 $379 $336 $293 $250 $207 $7,290 $7,350 $644 $601 $558 $515 $472 $429 $386 $343 $300 $257 $214 $7,350 $7,410 $651 $608 $565 $522 $479 $436 $393 $350 $307 $264 $221 $7,410 $7,470 $658 $615 $572 $529 $486 $443 $400 $357 $314 $271 $228 $7,470 $7,530 $666 $623 $580 $537 $494 $451 $408 $365 $322 $279 $236 $7,530 $7,590 $673 $630 $587 $544 $501 $458 $415 $372 $329 $286 $243 $7,590 $7,650 $680 $637 $594 $551 $508 $465 $422 $379 $336 $293 $250 $7,650 $7,710 $687 $644 $601 $558 $515 $472 $429 $386 $343 $300 $257 $7,710 $7,770 $694 $651 $608 $565 $522 $479 $436 $393 $350 $307 $264 $7,770 $7,830 $702 $659 $616 $573 $530 $487 $444 $401 $358 $315 $272 $7,830 $7,890 $709 $666 $623 $580 $537 $494 $451 $408 $365 $322 $279 $7,890 $7,950 $716 $673 $630 $587 $544 $501 $458 $415 $372 $329 $286 $7,950 $8,010 $723 $680 $637 $594 $551 $508 $465 $422 $379 $336 $293 $8,010 $8,070 $730 $687 $644 $601 $558 $515 $472 $429 $386 $343 $300 $8,070 $8,130 $738 $695 $652 $609 $566 $523 $480 $437 $394 $351 $308 $8,130 $8,190 $745 $702 $659 $616 $573 $530 $487 $444 $401 $358 $315 $8,190 $8,250 $752 $709 $666 $623 $580 $537 $494 $451 $408 $365 $322 $8,250 $8,310 $759 $716 $673 $630 $587 $544 $501 $458 $415 $372 $329 $8,310 $8,370 $766 $723 $680 $637 $594 $551 $508 $465 $422 $379 $336
2026 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier MONTHLY Payroll Period If the Wage Amount (line 1a) is SINGLE Persons And the number of allowances is: At least But less than 0 1 2 3 4 5 6 7 8 9 10 The Tentative Withholding Amount is: $0 $630 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $630 $660 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $660 $690 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $690 $720 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $720 $750 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $750 $780 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $780 $810 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $810 $840 $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $840 $870 $23 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $870 $900 $26 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $900 $930 $29 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $930 $960 $32 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $960 $990 $35 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $990 $1,020 $38 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,020 $1,050 $41 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,050 $1,080 $44 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,080 $1,110 $47 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,110 $1,140 $50 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,140 $1,170 $53 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,170 $1,200 $56 $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,200 $1,230 $59 $23 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,230 $1,260 $62 $26 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,260 $1,290 $65 $29 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,290 $1,320 $68 $32 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,320 $1,350 $71 $35 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,350 $1,380 $74 $38 $2 $0 $0 $0 $0 $0 $0 $0 $0 $1,380 $1,410 $77 $41 $5 $0 $0 $0 $0 $0 $0 $0 $0 $1,410 $1,440 $80 $44 $8 $0 $0 $0 $0 $0 $0 $0 $0 $1,440 $1,470 $83 $47 $11 $0 $0 $0 $0 $0 $0 $0 $0 $1,470 $1,500 $86 $50 $14 $0 $0 $0 $0 $0 $0 $0 $0 $1,500 $1,530 $89 $53 $17 $0 $0 $0 $0 $0 $0 $0 $0 $1,530 $1,560 $92 $56 $20 $0 $0 $0 $0 $0 $0 $0 $0 $1,560 $1,590 $95 $59 $23 $0 $0 $0 $0 $0 $0 $0 $0 $1,590 $1,620 $98 $62 $26 $0 $0 $0 $0 $0 $0 $0 $0 $1,620 $1,650 $101 $65 $29 $0 $0 $0 $0 $0 $0 $0 $0 $1,650 $1,680 $104 $68 $32 $0 $0 $0 $0 $0 $0 $0 $0 $1,680 $1,740 $110 $73 $37 $1 $0 $0 $0 $0 $0 $0 $0 $1,740 $1,800 $117 $79 $43 $7 $0 $0 $0 $0 $0 $0 $0 $1,800 $1,860 $124 $85 $49 $13 $0 $0 $0 $0 $0 $0 $0 $1,860 $1,920 $131 $91 $55 $19 $0 $0 $0 $0 $0 $0 $0 $1,920 $1,980 $138 $97 $61 $25 $0 $0 $0 $0 $0 $0 $0 $1,980 $2,040 $146 $103 $67 $31 $0 $0 $0 $0 $0 $0 $0 $2,040 $2,100 $153 $110 $73 $37 $1 $0 $0 $0 $0 $0 $0 $2,100 $2,160 $160 $117 $79 $43 $7 $0 $0 $0 $0 $0 $0 $2,160 $2,220 $167 $124 $85 $49 $13 $0 $0 $0 $0 $0 $0 $2,220 $2,280 $174 $131 $91 $55 $19 $0 $0 $0 $0 $0 $0 $2,280 $2,340 $182 $139 $97 $61 $25 $0 $0 $0 $0 $0 $0 $2,340 $2,400 $189 $146 $103 $67 $31 $0 $0 $0 $0 $0 $0 $2,400 $2,460 $196 $153 $110 $73 $37 $1 $0 $0 $0 $0 $0 $2,460 $2,520 $203 $160 $117 $79 $43 $7 $0 $0 $0 $0 $0 $2,520 $2,580 $210 $167 $124 $85 $49 $13 $0 $0 $0 $0 $0 $2,580 $2,640 $218 $175 $132 $91 $55 $19 $0 $0 $0 $0 $0 $2,640 $2,700 $225 $182 $139 $97 $61 $25 $0 $0 $0 $0 $0 $2,700 $2,760 $232 $189 $146 $103 $67 $31 $0 $0 $0 $0 $0 $2,760 $2,820 $239 $196 $153 $110 $73 $37 $2 $0 $0 $0 $0 $2,820 $2,880 $246 $203 $160 $117 $79 $43 $8 $0 $0 $0 $0 $2,880 $2,940 $254 $211 $168 $125 $85 $49 $14 $0 $0 $0 $0 $2,940 $3,000 $261 $218 $175 $132 $91 $55 $20 $0 $0 $0 $0 $3,000 $3,060 $268 $225 $182 $139 $97 $61 $26 $0 $0 $0 $0 $3,060 $3,120 $275 $232 $189 $146 $103 $67 $32 $0 $0 $0 $0 $3,120 $3,180 $282 $239 $196 $153 $110 $73 $38 $2 $0 $0 $0 $3,180 $3,240 $290 $247 $204 $161 $118 $79 $44 $8 $0 $0 $0 $3,240 $3,300 $297 $254 $211 $168 $125 $85 $50 $14 $0 $0 $0 $3,300 $3,360 $304 $261 $218 $175 $132 $91 $56 $20 $0 $0 $0 $3,360 $3,420 $311 $268 $225 $182 $139 $97 $62 $26 $0 $0 $0 $3,420 $3,480 $318 $275 $232 $189 $146 $103 $68 $32 $0 $0 $0 $3,480 $3,540 $326 $283 $240 $197 $154 $111 $74 $38 $2 $0 $0 $3,540 $3,600 $333 $290 $247 $204 $161 $118 $80 $44 $8 $0 $0 $3,600 $3,660 $340 $297 $254 $211 $168 $125 $86 $50 $14 $0 $0 $3,660 $3,720 $347 $304 $261 $218 $175 $132 $92 $56 $20 $0 $0 $3,720 $3,780 $354 $311 $268 $225 $182 $139 $98 $62 $26 $0 $0 $3,780 $3,840 $362 $319 $276 $233 $190 $147 $104 $68 $32 $0 $0 $3,840 $3,900 $369 $326 $283 $240 $197 $154 $111 $74 $38 $2 $0 $3,900 $3,960 $376 $333 $290 $247 $204 $161 $118 $80 $44 $8 $0 $3,960 $4,020 $383 $340 $297 $254 $211 $168 $125 $86 $50 $14 $0 $4,020 $4,080 $390 $347 $304 $261 $218 $175 $132 $92 $56 $20 $0 $4,080 $4,140 $398 $355 $312 $269 $226 $183 $140 $98 $62 $26 $0 $4,140 $4,200 $405 $362 $319 $276 $233 $190 $147 $104 $68 $32 $0 $4,200 $4,260 $412 $369 $326 $283 $240 $197 $154 $111 $74 $38 $2 $4,260 $4,320 $419 $376 $333 $290 $247 $204 $161 $118 $80 $44 $8 $4,320 $4,380 $426 $383 $340 $297 $254 $211 $168 $125 $86 $50 $14 $4,380 $4,440 $434 $391 $348 $305 $262 $219 $176 $133 $92 $56 $20 $4,440 $4,500 $441 $398 $355 $312 $269 $226 $183 $140 $98 $62 $26 $4,500 $4,560 $448 $405 $362 $319 $276 $233 $190 $147 $104 $68 $32 $4,560 $4,620 $455 $412 $369 $326 $283 $240 $197 $154 $111 $74 $38 $4,620 $4,680 $462 $419 $376 $333 $290 $247 $204 $161 $118 $80 $44 $4,680 $4,740 $470 $427 $384 $341 $298 $255 $212 $169 $126 $86 $50 $4,740 $4,800 $477 $434 $391 $348 $305 $262 $219 $176 $133 $92 $56 $4,800 $4,860 $484 $441 $398 $355 $312 $269 $226 $183 $140 $98 $62 $4,860 $4,940 $500 $449 $406 $363 $320 $277 $234 $191 $148 $105 $69 $4,940 $5,020 $517 $459 $416 $373 $330 $287 $244 $201 $158 $115 $77 $5,020 $5,100 $535 $469 $426 $383 $340 $297 $254 $211 $168 $125 $85 $5,100 $5,180 $553 $478 $435 $392 $349 $306 $263 $220 $177 $134 $93 $5,180 $5,260 $570 $491 $445 $402 $359 $316 $273 $230 $187 $144 $101 $5,260 $5,340 $588 $509 $454 $411 $368 $325 $282 $239 $196 $153 $110 $5,340 $5,420 $605 $527 $464 $421 $378 $335 $292 $249 $206 $163 $120 $5,420 $5,500 $623 $544 $474 $431 $388 $345 $302 $259 $216 $173 $130 $5,500 $5,580 $641 $562 $483 $440 $397 $354 $311 $268 $225 $182 $139 $5,580 $5,660 $658 $579 $501 $450 $407 $364 $321 $278 $235 $192 $149 $5,660 $5,740 $676 $597 $518 $459 $416 $373 $330 $287 $244 $201 $158 $5,740 $5,820 $693 $615 $536 $469 $426 $383 $340 $297 $254 $211 $168 $5,820 $5,900 $711 $632 $553 $479 $436 $393 $350 $307 $264 $221 $178 $5,900 $5,980 $729 $650 $571 $492 $445 $402 $359 $316 $273 $230 $187 $5,980 $6,060 $746 $667 $589 $510 $455 $412 $369 $326 $283 $240 $197 $6,060 $6,140 $764 $685 $606 $527 $464 $421 $378 $335 $292 $249 $206 $6,140 $6,220 $781 $703 $624 $545 $474 $431 $388 $345 $302 $259 $216 $6,220 $6,300 $799 $720 $641 $563 $484 $441 $398 $355 $312 $269 $226 $6,300 $6,380 $817 $738 $659 $580 $501 $450 $407 $364 $321 $278 $235 $6,380 $6,460 $834 $755 $677 $598 $519 $460 $417 $374 $331 $288 $245 $6,460 $6,540 $852 $773 $694 $615 $537 $469 $426 $383 $340 $297 $254 $6,540 $6,620 $869 $791 $712 $633 $554 $479 $436 $393 $350 $307 $264 $6,620 $6,700 $887 $808 $729 $651 $572 $493 $446 $403 $360 $317 $274 $6,700 $6,780 $905 $826 $747 $668 $589 $510 $455 $412 $369 $326 $283 $6,780 $6,860 $922 $843 $765 $686 $607 $528 $465 $422 $379 $336 $293 $6,860 $6,940 $940 $861 $782 $703 $625 $546 $474 $431 $388 $345 $302 $6,940 $7,020 $957 $879 $800 $721 $642 $563 $484 $441 $398 $355 $312 $7,020 $7,100 $975 $896 $817 $739 $660 $581 $502 $451 $408 $365 $322 $7,100 $7,180 $993 $914 $835 $756 $677 $598 $520 $460 $417 $374 $331 $7,180 $7,260 $1,010 $931 $853 $774 $695 $616 $537 $470 $427 $384 $341 $7,260 $7,340 $1,028 $949 $870 $791 $713 $634 $555 $479 $436 $393 $350 $7,340 $7,420 $1,045 $967 $888 $809 $730 $651 $572 $494 $446 $403 $360 $7,420 $7,500 $1,063 $984 $905 $827 $748 $669 $590 $511 $456 $413 $370 $7,500 $7,580 $1,081 $1,002 $923 $844 $765 $686 $608 $529 $465 $422 $379 $7,580 $7,660 $1,098 $1,019 $941 $862 $783 $704 $625 $546 $475 $432 $389 $7,660 $7,740 $1,116 $1,037 $958 $879 $801 $722 $643 $564 $485 $441 $398 $7,740 $7,820 $1,133 $1,055 $976 $897 $818 $739 $660 $582 $503 $451 $408 $7,820 $7,900 $1,151 $1,072 $993 $915 $836 $757 $678 $599 $520 $461 $418 $7,900 $7,980 $1,169 $1,090 $1,011 $932 $853 $774 $696 $617 $538 $470 $427 $7,980 $8,060 $1,186 $1,107 $1,029 $950 $871 $792 $713 $634 $556 $480 $437 $8,060 $8,140 $1,204 $1,125 $1,046 $967 $889 $810 $731 $652 $573 $494 $446 $8,140 $8,220 $1,221 $1,143 $1,064 $985 $906 $827 $748 $670 $591 $512 $456
2026 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier DAILY Payroll Period If the Wage Amount (line 1a) is MARRIED Persons And the number of allowances is: At least But less than 0 1 2 3 4 5 6 7 8 9 10 The Tentative Withholding Amount is: $0 $75 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $75 $80 $0.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $80 $85 $0.80 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $85 $90 $1.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $90 $95 $1.80 $0.20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $95 $100 $2.30 $0.70 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $100 $105 $2.80 $1.20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $105 $110 $3.30 $1.70 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $110 $115 $3.80 $2.20 $0.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $115 $120 $4.30 $2.70 $1.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $120 $125 $4.80 $3.20 $1.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $125 $130 $5.30 $3.70 $2.00 $0.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $130 $135 $5.80 $4.20 $2.50 $0.90 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $135 $140 $6.30 $4.70 $3.00 $1.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $140 $145 $6.80 $5.20 $3.50 $1.90 $0.20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $145 $150 $7.30 $5.70 $4.00 $2.40 $0.70 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $150 $155 $7.80 $6.20 $4.50 $2.90 $1.20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $155 $160 $8.30 $6.70 $5.00 $3.40 $1.70 $0.10 $0.00 $0.00 $0.00 $0.00 $0.00 $160 $165 $8.80 $7.20 $5.50 $3.90 $2.20 $0.60 $0.00 $0.00 $0.00 $0.00 $0.00 $165 $170 $9.30 $7.70 $6.00 $4.40 $2.70 $1.10 $0.00 $0.00 $0.00 $0.00 $0.00 $170 $175 $9.90 $8.20 $6.50 $4.90 $3.20 $1.60 $0.00 $0.00 $0.00 $0.00 $0.00 $175 $180 $10.50 $8.70 $7.00 $5.40 $3.70 $2.10 $0.40 $0.00 $0.00 $0.00 $0.00 $180 $185 $11.10 $9.20 $7.50 $5.90 $4.20 $2.60 $0.90 $0.00 $0.00 $0.00 $0.00 $185 $190 $11.70 $9.70 $8.00 $6.40 $4.70 $3.10 $1.40 $0.00 $0.00 $0.00 $0.00 $190 $195 $12.30 $10.30 $8.50 $6.90 $5.20 $3.60 $1.90 $0.30 $0.00 $0.00 $0.00 $195 $200 $12.90 $10.90 $9.00 $7.40 $5.70 $4.10 $2.40 $0.80 $0.00 $0.00 $0.00 $200 $205 $13.50 $11.50 $9.50 $7.90 $6.20 $4.60 $2.90 $1.30 $0.00 $0.00 $0.00 $205 $210 $14.10 $12.10 $10.10 $8.40 $6.70 $5.10 $3.40 $1.80 $0.10 $0.00 $0.00 $210 $215 $14.70 $12.70 $10.70 $8.90 $7.20 $5.60 $3.90 $2.30 $0.60 $0.00 $0.00 $215 $220 $15.30 $13.30 $11.30 $9.40 $7.70 $6.10 $4.40 $2.80 $1.10 $0.00 $0.00 $220 $225 $15.90 $13.90 $11.90 $9.90 $8.20 $6.60 $4.90 $3.30 $1.60 $0.00 $0.00 $225 $230 $16.50 $14.50 $12.50 $10.50 $8.70 $7.10 $5.40 $3.80 $2.10 $0.40 $0.00 $230 $235 $17.10 $15.10 $13.10 $11.10 $9.20 $7.60 $5.90 $4.30 $2.60 $0.90 $0.00 $235 $240 $17.70 $15.70 $13.70 $11.70 $9.70 $8.10 $6.40 $4.80 $3.10 $1.40 $0.00 $240 $245 $18.30 $16.30 $14.30 $12.30 $10.30 $8.60 $6.90 $5.30 $3.60 $1.90 $0.30 $245 $250 $18.90 $16.90 $14.90 $12.90 $10.90 $9.10 $7.40 $5.80 $4.10 $2.40 $0.80 $250 $255 $19.50 $17.50 $15.50 $13.50 $11.50 $9.60 $7.90 $6.30 $4.60 $2.90 $1.30 $255 $260 $20.10 $18.10 $16.10 $14.10 $12.10 $10.20 $8.40 $6.80 $5.10 $3.40 $1.80 $260 $265 $20.70 $18.70 $16.70 $14.70 $12.70 $10.80 $8.90 $7.30 $5.60 $3.90 $2.30 $265 $270 $21.30 $19.30 $17.30 $15.30 $13.30 $11.40 $9.40 $7.80 $6.10 $4.40 $2.80 $270 $275 $21.90 $19.90 $17.90 $15.90 $13.90 $12.00 $10.00 $8.30 $6.60 $4.90 $3.30 $275 $280 $22.50 $20.50 $18.50 $16.50 $14.50 $12.60 $10.60 $8.80 $7.10 $5.40 $3.80 $280 $285 $23.10 $21.10 $19.10 $17.10 $15.10 $13.20 $11.20 $9.30 $7.60 $5.90 $4.30 $285 $290 $23.70 $21.70 $19.70 $17.70 $15.70 $13.80 $11.80 $9.80 $8.10 $6.40 $4.80 $290 $295 $24.30 $22.30 $20.30 $18.30 $16.30 $14.40 $12.40 $10.40 $8.60 $6.90 $5.30 $295 $300 $24.90 $22.90 $20.90 $18.90 $16.90 $15.00 $13.00 $11.00 $9.10 $7.40 $5.80 $300 $305 $25.50 $23.50 $21.50 $19.50 $17.50 $15.60 $13.60 $11.60 $9.60 $7.90 $6.30 $305 $310 $26.10 $24.10 $22.10 $20.10 $18.10 $16.20 $14.20 $12.20 $10.20 $8.40 $6.80 $310 $315 $26.70 $24.70 $22.70 $20.70 $18.70 $16.80 $14.80 $12.80 $10.80 $8.90 $7.30 $315 $320 $27.30 $25.30 $23.30 $21.30 $19.30 $17.40 $15.40 $13.40 $11.40 $9.40 $7.80 $320 $325 $27.90 $25.90 $23.90 $21.90 $19.90 $18.00 $16.00 $14.00 $12.00 $10.00 $8.30 $325 $330 $28.50 $26.50 $24.50 $22.50 $20.50 $18.60 $16.60 $14.60 $12.60 $10.60 $8.80 $330 $335 $29.10 $27.10 $25.10 $23.10 $21.10 $19.20 $17.20 $15.20 $13.20 $11.20 $9.30 $335 $340 $29.70 $27.70 $25.70 $23.70 $21.70 $19.80 $17.80 $15.80 $13.80 $11.80 $9.80 $340 $345 $30.30 $28.30 $26.30 $24.30 $22.30 $20.40 $18.40 $16.40 $14.40 $12.40 $10.40 $345 $350 $30.90 $28.90 $26.90 $24.90 $22.90 $21.00 $19.00 $17.00 $15.00 $13.00 $11.00 $350 $355 $31.50 $29.50 $27.50 $25.50 $23.50 $21.60 $19.60 $17.60 $15.60 $13.60 $11.60 $355 $360 $32.10 $30.10 $28.10 $26.10 $24.10 $22.20 $20.20 $18.20 $16.20 $14.20 $12.20 $360 $365 $32.70 $30.70 $28.70 $26.70 $24.70 $22.80 $20.80 $18.80 $16.80 $14.80 $12.80 $365 $370 $33.30 $31.30 $29.30 $27.30 $25.30 $23.40 $21.40 $19.40 $17.40 $15.40 $13.40 $370 $375 $33.90 $31.90 $29.90 $27.90 $25.90 $24.00 $22.00 $20.00 $18.00 $16.00 $14.00 $375 $380 $34.50 $32.50 $30.50 $28.50 $26.50 $24.60 $22.60 $20.60 $18.60 $16.60 $14.60 $380 $385 $35.10 $33.10 $31.10 $29.10 $27.10 $25.20 $23.20 $21.20 $19.20 $17.20 $15.20 $385 $390 $35.70 $33.70 $31.70 $29.70 $27.70 $25.80 $23.80 $21.80 $19.80 $17.80 $15.80 $390 $395 $36.30 $34.30 $32.30 $30.30 $28.30 $26.40 $24.40 $22.40 $20.40 $18.40 $16.40 $395 $400 $36.90 $34.90 $32.90 $30.90 $28.90 $27.00 $25.00 $23.00 $21.00 $19.00 $17.00 $400 $405 $37.50 $35.50 $33.50 $31.50 $29.50 $27.60 $25.60 $23.60 $21.60 $19.60 $17.60 $405 $410 $38.10 $36.10 $34.10 $32.10 $30.10 $28.20 $26.20 $24.20 $22.20 $20.20 $18.20 $410 $415 $38.70 $36.70 $34.70 $32.70 $30.70 $28.80 $26.80 $24.80 $22.80 $20.80 $18.80 $415 $420 $39.30 $37.30 $35.30 $33.30 $31.30 $29.40 $27.40 $25.40 $23.40 $21.40 $19.40 $420 $425 $39.90 $37.90 $35.90 $33.90 $31.90 $30.00 $28.00 $26.00 $24.00 $22.00 $20.00 $425 $430 $40.50 $38.50 $36.50 $34.50 $32.50 $30.60 $28.60 $26.60 $24.60 $22.60 $20.60 $430 $435 $41.10 $39.10 $37.10 $35.10 $33.10 $31.20 $29.20 $27.20 $25.20 $23.20 $21.20 $435 $440 $41.70 $39.70 $37.70 $35.70 $33.70 $31.80 $29.80 $27.80 $25.80 $23.80 $21.80
2026 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier DAILY Payroll Period If the Wage Amount (line 1a) is SINGLE Persons And the number of allowances is: At least But less than 0 1 2 3 4 5 6 7 8 9 10 The Tentative Withholding Amount is: $0 $30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $30 $35 $0.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $35 $40 $0.90 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $40 $45 $1.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $45 $50 $1.90 $0.20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $50 $55 $2.40 $0.70 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $55 $60 $2.90 $1.20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $60 $65 $3.40 $1.70 $0.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $65 $70 $3.90 $2.20 $0.60 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $70 $75 $4.40 $2.70 $1.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $75 $80 $4.90 $3.20 $1.60 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $80 $85 $5.50 $3.70 $2.10 $0.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $85 $90 $6.10 $4.20 $2.60 $0.90 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $90 $95 $6.70 $4.70 $3.10 $1.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $95 $100 $7.30 $5.30 $3.60 $1.90 $0.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $100 $105 $7.90 $5.90 $4.10 $2.40 $0.80 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $105 $110 $8.50 $6.50 $4.60 $2.90 $1.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $110 $115 $9.10 $7.10 $5.10 $3.40 $1.80 $0.10 $0.00 $0.00 $0.00 $0.00 $0.00 $115 $120 $9.70 $7.70 $5.70 $3.90 $2.30 $0.60 $0.00 $0.00 $0.00 $0.00 $0.00 $120 $125 $10.30 $8.30 $6.30 $4.40 $2.80 $1.10 $0.00 $0.00 $0.00 $0.00 $0.00 $125 $130 $10.90 $8.90 $6.90 $4.90 $3.30 $1.60 $0.00 $0.00 $0.00 $0.00 $0.00 $130 $135 $11.50 $9.50 $7.50 $5.50 $3.80 $2.10 $0.40 $0.00 $0.00 $0.00 $0.00 $135 $140 $12.10 $10.10 $8.10 $6.10 $4.30 $2.60 $0.90 $0.00 $0.00 $0.00 $0.00 $140 $145 $12.70 $10.70 $8.70 $6.70 $4.80 $3.10 $1.40 $0.00 $0.00 $0.00 $0.00 $145 $150 $13.30 $11.30 $9.30 $7.30 $5.30 $3.60 $1.90 $0.30 $0.00 $0.00 $0.00 $150 $155 $13.90 $11.90 $9.90 $7.90 $5.90 $4.10 $2.40 $0.80 $0.00 $0.00 $0.00 $155 $160 $14.50 $12.50 $10.50 $8.50 $6.50 $4.60 $2.90 $1.30 $0.00 $0.00 $0.00 $160 $165 $15.10 $13.10 $11.10 $9.10 $7.10 $5.20 $3.40 $1.80 $0.10 $0.00 $0.00 $165 $170 $15.70 $13.70 $11.70 $9.70 $7.70 $5.80 $3.90 $2.30 $0.60 $0.00 $0.00 $170 $175 $16.30 $14.30 $12.30 $10.30 $8.30 $6.40 $4.40 $2.80 $1.10 $0.00 $0.00 $175 $180 $16.90 $14.90 $12.90 $10.90 $8.90 $7.00 $5.00 $3.30 $1.60 $0.00 $0.00 $180 $185 $17.50 $15.50 $13.50 $11.50 $9.50 $7.60 $5.60 $3.80 $2.10 $0.50 $0.00 $185 $190 $18.10 $16.10 $14.10 $12.10 $10.10 $8.20 $6.20 $4.30 $2.60 $1.00 $0.00 $190 $195 $18.70 $16.70 $14.70 $12.70 $10.70 $8.80 $6.80 $4.80 $3.10 $1.50 $0.00 $195 $200 $19.30 $17.30 $15.30 $13.30 $11.30 $9.40 $7.40 $5.40 $3.60 $2.00 $0.30 $200 $205 $19.90 $17.90 $15.90 $13.90 $11.90 $10.00 $8.00 $6.00 $4.10 $2.50 $0.80 $205 $210 $20.50 $18.50 $16.50 $14.50 $12.50 $10.60 $8.60 $6.60 $4.60 $3.00 $1.30 $210 $215 $21.10 $19.10 $17.10 $15.10 $13.10 $11.20 $9.20 $7.20 $5.20 $3.50 $1.80 $215 $220 $21.70 $19.70 $17.70 $15.70 $13.70 $11.80 $9.80 $7.80 $5.80 $4.00 $2.30 $220 $225 $22.30 $20.30 $18.30 $16.30 $14.30 $12.40 $10.40 $8.40 $6.40 $4.50 $2.80 $225 $230 $23.40 $20.90 $18.90 $16.90 $14.90 $13.00 $11.00 $9.00 $7.00 $5.00 $3.30 $230 $235 $24.50 $21.50 $19.50 $17.50 $15.50 $13.60 $11.60 $9.60 $7.60 $5.60 $3.80 $235 $240 $25.60 $22.10 $20.10 $18.10 $16.10 $14.20 $12.20 $10.20 $8.20 $6.20 $4.30 $240 $245 $26.70 $23.00 $20.70 $18.70 $16.70 $14.80 $12.80 $10.80 $8.80 $6.80 $4.80 $245 $250 $27.80 $24.10 $21.30 $19.30 $17.30 $15.40 $13.40 $11.40 $9.40 $7.40 $5.40 $250 $255 $28.90 $25.20 $21.90 $19.90 $17.90 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $255 $260 $30.00 $26.30 $22.70 $20.50 $18.50 $16.60 $14.60 $12.60 $10.60 $8.60 $6.60 $260 $265 $31.10 $27.40 $23.80 $21.10 $19.10 $17.20 $15.20 $13.20 $11.20 $9.20 $7.20 $265 $270 $32.20 $28.50 $24.90 $21.70 $19.70 $17.80 $15.80 $13.80 $11.80 $9.80 $7.80 $270 $275 $33.30 $29.60 $26.00 $22.40 $20.30 $18.40 $16.40 $14.40 $12.40 $10.40 $8.40 $275 $280 $34.40 $30.70 $27.10 $23.50 $20.90 $19.00 $17.00 $15.00 $13.00 $11.00 $9.00 $280 $285 $35.50 $31.80 $28.20 $24.60 $21.50 $19.60 $17.60 $15.60 $13.60 $11.60 $9.60 $285 $290 $36.60 $32.90 $29.30 $25.70 $22.10 $20.20 $18.20 $16.20 $14.20 $12.20 $10.20 $290 $295 $37.70 $34.00 $30.40 $26.80 $23.10 $20.80 $18.80 $16.80 $14.80 $12.80 $10.80 $295 $300 $38.80 $35.10 $31.50 $27.90 $24.20 $21.40 $19.40 $17.40 $15.40 $13.40 $11.40 $300 $305 $39.90 $36.20 $32.60 $29.00 $25.30 $22.00 $20.00 $18.00 $16.00 $14.00 $12.00 $305 $310 $41.00 $37.30 $33.70 $30.10 $26.40 $22.80 $20.60 $18.60 $16.60 $14.60 $12.60 $310 $315 $42.10 $38.40 $34.80 $31.20 $27.50 $23.90 $21.20 $19.20 $17.20 $15.20 $13.20 $315 $320 $43.20 $39.50 $35.90 $32.30 $28.60 $25.00 $21.80 $19.80 $17.80 $15.80 $13.80 $320 $325 $44.30 $40.60 $37.00 $33.40 $29.70 $26.10 $22.40 $20.40 $18.40 $16.40 $14.40 $325 $330 $45.40 $41.70 $38.10 $34.50 $30.80 $27.20 $23.50 $21.00 $19.00 $17.00 $15.00 $330 $335 $46.50 $42.80 $39.20 $35.60 $31.90 $28.30 $24.60 $21.60 $19.60 $17.60 $15.60 $335 $340 $47.60 $43.90 $40.30 $36.70 $33.00 $29.40 $25.70 $22.20 $20.20 $18.20 $16.20 $340 $345 $48.70 $45.00 $41.40 $37.80 $34.10 $30.50 $26.80 $23.20 $20.80 $18.80 $16.80 $345 $350 $49.80 $46.10 $42.50 $38.90 $35.20 $31.60 $27.90 $24.30 $21.40 $19.40 $17.40 $350 $355 $50.90 $47.20 $43.60 $40.00 $36.30 $32.70 $29.00 $25.40 $22.00 $20.00 $18.00 $355 $360 $52.00 $48.30 $44.70 $41.10 $37.40 $33.80 $30.10 $26.50 $22.90 $20.60 $18.60 $360 $365 $53.10 $49.40 $45.80 $42.20 $38.50 $34.90 $31.20 $27.60 $24.00 $21.20 $19.20 $365 $370 $54.20 $50.50 $46.90 $43.30 $39.60 $36.00 $32.30 $28.70 $25.10 $21.80 $19.80 $370 $375 $55.30 $51.60 $48.00 $44.40 $40.70 $37.10 $33.40 $29.80 $26.20 $22.50 $20.40 $375 $380 $56.40 $52.70 $49.10 $45.50 $41.80 $38.20 $34.50 $30.90 $27.30 $23.60 $21.00 $380 $385 $57.50 $53.80 $50.20 $46.60 $42.90 $39.30 $35.60 $32.00 $28.40 $24.70 $21.60 $385 $390 $58.60 $54.90 $51.30 $47.70 $44.00 $40.40 $36.70 $33.10 $29.50 $25.80 $22.20 $390 $395 $59.70 $56.00 $52.40 $48.80 $45.10 $41.50 $37.80 $34.20 $30.60 $26.90 $23.30 $395 $400 $60.80 $57.10 $53.50 $49.90 $46.20 $42.60 $38.90 $35.30 $31.70 $28.00 $24.40 $400 $405 $61.90 $58.20 $54.60 $51.00 $47.30 $43.70 $40.00 $36.40 $32.80 $29.10 $25.50