STANDARD Withholding Rate Schedules
(Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked)
Married Filing Jointly
| Earnings | Addon | Rate |
|---|
| $19,300.00 | $0.00 | 10.00% |
| $44,100.00 | $2,480.00 | 12.00% |
| $120,100.00 | $11,600.00 | 22.00% |
| $230,700.00 | $35,932.00 | 24.00% |
| $422,850.00 | $82,048.00 | 32.00% |
| $531,750.00 | $116,896.00 | 35.00% |
| $788,000.00 | $206,583.50 | 37.00% |
Single or Married Filing Separately
| Earnings | Addon | Rate |
|---|
| $7,500.00 | $0.00 | 10.00% |
| $19,900.00 | $1,240.00 | 12.00% |
| $57,900.00 | $5,800.00 | 22.00% |
| $113,200.00 | $17,966.00 | 24.00% |
| $209,275.00 | $41,024.00 | 32.00% |
| $263,725.00 | $58,448.00 | 35.00% |
| $648,100.00 | $192,979.25 | 37.00% |
Head of Household
| Earnings | Addon | Rate |
|---|
| $15,500.00 | $0.00 | 10.00% |
| $33,250.00 | $1,770.00 | 12.00% |
| $83,000.00 | $7,740.00 | 22.00% |
| $121,250.00 | $16,155.00 | 24.00% |
| $217,300.00 | $39,207.00 | 32.00% |
| $271,750.00 | $56,631.00 | 35.00% |
| $656,150.00 | $191,171.00 | 37.00% |
Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked)
Married Filing Jointly
| Earnings | Addon | Rate |
|---|
| $16,100.00 | $0.00 | 10.00% |
| $28,500.00 | $1,240.00 | 12.00% |
| $66,500.00 | $5,800.00 | 22.00% |
| $121,800.00 | $17,966.00 | 24.00% |
| $217,875.00 | $41,024.00 | 32.00% |
| $272,325.00 | $58,448.00 | 35.00% |
| $400,450.00 | $103,291.75 | 37.00% |
Single or Married Filing Separately
| Earnings | Addon | Rate |
|---|
| $8,050.00 | $0.00 | 10.00% |
| $14,250.00 | $620.00 | 12.00% |
| $33,250.00 | $2,900.00 | 22.00% |
| $60,900.00 | $8,983.00 | 24.00% |
| $108,938.00 | $20,512.00 | 32.00% |
| $136,163.00 | $29,224.00 | 35.00% |
| $328,350.00 | $96,489.63 | 37.00% |
Head of Household
| Earnings | Addon | Rate |
|---|
| $12,075.00 | $0.00 | 10.00% |
| $20,925.00 | $885.00 | 12.00% |
| $45,800.00 | $3,870.00 | 22.00% |
| $64,925.00 | $8,077.50 | 24.00% |
| $112,950.00 | $19,603.50 | 32.00% |
| $140,175.00 | $28,315.50 | 35.00% |
| $332,375.00 | $95,585.50 | 37.00% |
W4 2020 or Later
Standard deduction (Box 2c checked): $0.00
Standard deduction (Married Joint): $12,900.00
Standard deduction (Others): $8,600.00
W4 before 2020
Dependent allowance: $4,300.00
Supplemental income rate: 22.00%
No Tax On Overtime
| | Joint Filers | All Others |
|---|
| Maximum annual deduction | $25,000.00 | $12,500.00 |
| Phaseout begins | $300,000.00 | $150,000.00 |
| Phaseout per $1,000.00 | $100.00 | $100.00 |
No Tax On Tips
| | Joint Filers | All Others |
|---|
| Maximum annual deduction | $25,000.00 | $25,000.00 |
| Phaseout begins | $300,000.00 | $150,000.00 |
| Phaseout per $1,000.00 | $100.00 | $100.00 |
Federal Payroll Taxes (Employee)
| Tax | Maximum Earnings | Rate |
|---|
| FICA | $184,500.00 | 6.20% |
| Medicare | Unlimited | 1.45% |
| Additional Medicare (Married Joint) | Amounts over $250,000.00 | 0.90% |
| Additional Medicare (Others) | Amounts over $200,000.00 | 0.90% |
