Worksheet 5. Employer’s Withholding Worksheet for Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

Keep for Your Records Table 7 Annually Semiannually Quarterly Monthly Semimonthly Biweekly Weekly Daily $4,300 $2,150 $1,075 $358 $179 $165 $83 $17 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 allowances claimed on the employee’s most recent Form W-4 1b _____ 1c Multiply line 1b by the amount in Table 7 for your pay frequency 1c $ 1d Subtract line 1c from line 1a. If zero or less, enter -0-. This is the Adjusted Wage Amount 1d $ Step 2. Figure the Tentative Withholding Amount based on your pay frequency, the employee’s Adjusted Wage Amount, and marital status (line 3 of Form W-4). 2a Find the row in the Percentage Method table in this section in which the amount on line 1d is at least the amount in column A but less than the amount in column B, and then enter here the amount from column A of that row 2a $ 2b Enter the amount from column C of that row 2b $ 2c Enter the percentage from column D of that row 2c % 2d Subtract line 2a from line 1d 2d $ 2e Multiply the amount on line 2d by the percentage on line 2c 2e $ 2f Add lines 2b and 2e. This is the Tentative Withholding Amount 2f $ Step 3. Figure the final amount to withhold 3a Enter the additional amount to withhold from line 6 of the employee’s Form W-4 3a $ 3b Add lines 2f and 3a. This is the amount to withhold from the employee’s wages this pay period 3b $

2026 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier WEEKLY Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… at least… But less than… at least… But less than… A B C D E A B C D E $0 $371 $0.00 0% $0 $0 $144 $0.00 0% $0 $371 $848 $0.00 10% $371 $144 $383 $0.00 10% $144 $848 $2,310 $47.70 12% $848 $383 $1,113 $23.90 12% $383 $2,310 $4,437 $223.14 22% $2,310 $1,113 $2,177 $111.50 22% $1,113 $4,437 $8,132 $691.08 24% $4,437 $2,177 $4,025 $345.58 24% $2,177 $8,132 $10,226 $1,577.88 32% $8,132 $4,025 $5,072 $789.10 32% $4,025 $10,226 $15,154 $2,247.96 35% $10,226 $5,072 $12,463 $1,124.14 35% $5,072 $15,154 $3,972.76 37% $15,154 $12,463 $3,710.99 37% $12,463 BIWEEKLY Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… at least… But less than… at least… But less than… A B C D E A B C D E $0 $742 $0.00 0% $0 $0 $288 $0.00 0% $0 $742 $1,696 $0.00 10% $742 $288 $765 $0.00 10% $288 $1,696 $4,619 $95.40 12% $1,696 $765 $2,227 $47.70 12% $765 $4,619 $8,873 $446.16 22% $4,619 $2,227 $4,354 $223.14 22% $2,227 $8,873 $16,263 $1,382.04 24% $8,873 $4,354 $8,049 $691.08 24% $4,354 $16,263 $20,452 $3,155.64 32% $16,263 $8,049 $10,143 $1,577.88 32% $8,049 $20,452 $30,308 $4,496.12 35% $20,452 $10,143 $24,927 $2,247.96 35% $10,143 $30,308 $7,945.72 37% $30,308 $24,927 $7,422.36 37% $24,927 SEMIMONTHLY Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… at least… But less than… at least… But less than… A B C D E A B C D E $0 $804 $0.00 0% $0 $0 $313 $0.00 0% $0 $804 $1,838 $0.00 10% $804 $313 $829 $0.00 10% $313 $1,838 $5,004 $103.40 12% $1,838 $829 $2,413 $51.60 12% $829 $5,004 $9,613 $483.32 22% $5,004 $2,413 $4,717 $241.68 22% $2,413 $9,613 $17,619 $1,497.30 24% $9,613 $4,717 $8,720 $748.56 24% $4,717 $17,619 $22,156 $3,418.74 32% $17,619 $8,720 $10,989 $1,709.28 32% $8,720 $22,156 $32,833 $4,870.58 35% $22,156 $10,989 $27,004 $2,435.36 35% $10,989 $32,833 $8,607.53 37% $32,833 $27,004 $8,040.61 37% $27,004 MONTHLY Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… at least… But less than… at least… But less than… A B C D E A B C D E $0 $1,608 $0.00 0% $0 $0 $625 $0.00 0% $0 $1,608 $3,675 $0.00 10% $1,608 $625 $1,658 $0.00 10% $625 $3,675 $10,008 $206.70 12% $3,675 $1,658 $4,825 $103.30 12% $1,658 $10,008 $19,225 $966.66 22% $10,008 $4,825 $9,433 $483.34 22% $4,825 $19,225 $35,238 $2,994.40 24% $19,225 $9,433 $17,440 $1,497.10 24% $9,433 $35,238 $44,313 $6,837.52 32% $35,238 $17,440 $21,977 $3,418.78 32% $17,440 $44,313 $65,667 $9,741.52 35% $44,313 $21,977 $54,008 $4,870.62 35% $21,977 $65,667 $17,215.42 37% $65,667 $54,008 $16,081.47 37% $54,008 QUARTERLY Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… at least… But less than… at least… But less than… A B C D E A B C D E $0 $4,825 $0.00 0% $0 $0 $1,875 $0.00 0% $0 $4,825 $11,025 $0.00 10% $4,825 $1,875 $4,975 $0.00 10% $1,875 $11,025 $30,025 $620.00 12% $11,025 $4,975 $14,475 $310.00 12% $4,975 $30,025 $57,675 $2,900.00 22% $30,025 $14,475 $28,300 $1,450.00 22% $14,475 $57,675 $105,713 $8,983.00 24% $57,675 $28,300 $52,319 $4,491.50 24% $28,300 $105,713 $132,938 $20,512.12 32% $105,713 $52,319 $65,931 $10,256.06 32% $52,319 $132,938 $197,000 $29,224.12 35% $132,938 $65,931 $162,025 $14,611.90 35% $65,931 $197,000 $51,645.82 37% $197,000 $162,025 $48,244.80 37% $162,025 SEMIANNUAL Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… at least… But less than… at least… But less than… A B C D E A B C D E $0 $9,650 $0.00 0% $0 $0 $3,750 $0.00 0% $0 $9,650 $22,050 $0.00 10% $9,650 $3,750 $9,950 $0.00 10% $3,750 $22,050 $60,050 $1,240.00 12% $22,050 $9,950 $28,950 $620.00 12% $9,950 $60,050 $115,350 $5,800.00 22% $60,050 $28,950 $56,600 $2,900.00 22% $28,950 $115,350 $211,425 $17,966.00 24% $115,350 $56,600 $104,638 $8,983.00 24% $56,600 $211,425 $265,875 $41,024.00 32% $211,425 $104,638 $131,863 $20,512.12 32% $104,638 $265,875 $394,000 $58,448.00 35% $265,875 $131,863 $324,050 $29,224.12 35% $131,863 $394,000 $103,291.75 37% $394,000 $324,050 $96,489.57 37% $324,050 ANNUAL Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… at least… But less than… at least… But less than… A B C D E A B C D E $0 $19,300 $0.00 0% $0 $0 $7,500 $0.00 0% $0 $19,300 $44,100 $0.00 10% $19,300 $7,500 $19,900 $0.00 10% $7,500 $44,100 $120,100 $2,480.00 12% $44,100 $19,900 $57,900 $1,240.00 12% $19,900 $120,100 $230,700 $11,600.00 22% $120,100 $57,900 $113,200 $5,800.00 22% $57,900 $230,700 $422,850 $35,932.00 24% $230,700 $113,200 $209,275 $17,966.00 24% $113,200 $422,850 $531,750 $82,048.00 32% $422,850 $209,275 $263,725 $41,024.00 32% $209,275 $531,750 $788,000 $116,896.00 35% $531,750 $263,725 $648,100 $58,448.00 35% $263,725 $788,000 $206,583.50 37% $788,000 $648,100 $192,979.25 37% $648,100 DAILY Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… If the Adjusted Wage Amount (line 1d) is The tentative amount to withhold is… Plus this percentage… of the amount that the wage exceeds… at least… But less than… at least… But less than… A B C D E A B C D E $0.00 $74.20 $0.00 0% $0.00 $0.00 $28.80 $0.00 0% $0.00 $74.20 $169.60 $0.00 10% $74.20 $28.80 $76.50 $0.00 10% $28.80 $169.60 $461.90 $9.54 12% $169.60 $76.50 $222.70 $4.77 12% $76.50 $461.90 $887.30 $44.62 22% $461.90 $222.70 $435.40 $22.31 22% $222.70 $887.30 $1,626.30 $138.20 24% $887.30 $435.40 $804.90 $69.11 24% $435.40 $1,626.30 $2,045.20 $315.56 32% $1,626.30 $804.90 $1,014.30 $157.79 32% $804.90 $2,045.20 $3,030.80 $449.61 35% $2,045.20 $1,014.30 $2,492.70 $224.80 35% $1,014.30 $3,030.80 $794.57 37% $3,030.80 $2,492.70 $742.24 37% $2,492.70