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 |
|---|
| $17,100.00 | $0.00 | 10.00% |
| $40,950.00 | $2,385.00 | 12.00% |
| $114,050.00 | $11,157.00 | 22.00% |
| $223,800.00 | $35,302.00 | 24.00% |
| $411,700.00 | $80,398.00 | 32.00% |
| $518,150.00 | $114,462.00 | 35.00% |
| $768,700.00 | $202,154.50 | 37.00% |
Single or Married Filing Separately
| Earnings | Addon | Rate |
|---|
| $6,400.00 | $0.00 | 10.00% |
| $18,325.00 | $1,192.50 | 12.00% |
| $54,875.00 | $5,578.50 | 22.00% |
| $109,750.00 | $17,651.00 | 24.00% |
| $203,700.00 | $40,199.00 | 32.00% |
| $256,925.00 | $57,231.00 | 35.00% |
| $632,750.00 | $188,769.75 | 37.00% |
Head of Household
| Earnings | Addon | Rate |
|---|
| $13,900.00 | $0.00 | 10.00% |
| $30,900.00 | $1,700.00 | 12.00% |
| $78,750.00 | $7,442.00 | 22.00% |
| $117,250.00 | $15,912.00 | 24.00% |
| $211,200.00 | $38,460.00 | 32.00% |
| $264,400.00 | $55,484.00 | 35.00% |
| $640,250.00 | $187,031.50 | 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 |
|---|
| $15,000.00 | $0.00 | 10.00% |
| $26,925.00 | $1,192.50 | 12.00% |
| $63,475.00 | $5,578.50 | 22.00% |
| $118,350.00 | $17,651.00 | 24.00% |
| $212,300.00 | $40,199.00 | 32.00% |
| $265,525.00 | $57,231.00 | 35.00% |
| $390,800.00 | $101,077.25 | 37.00% |
Single or Married Filing Separately
| Earnings | Addon | Rate |
|---|
| $7,500.00 | $0.00 | 10.00% |
| $13,463.00 | $596.25 | 12.00% |
| $31,735.00 | $2,789.25 | 22.00% |
| $59,175.00 | $8,825.50 | 24.00% |
| $106,150.00 | $20,099.50 | 32.00% |
| $132,763.00 | $28,615.50 | 35.00% |
| $320,675.00 | $94,384.88 | 37.00% |
Head of Household
| Earnings | Addon | Rate |
|---|
| $11,250.00 | $0.00 | 10.00% |
| $19,750.00 | $850.00 | 12.00% |
| $43,675.00 | $3,721.00 | 22.00% |
| $62,925.00 | $7,956.00 | 24.00% |
| $109,900.00 | $19,230.00 | 32.00% |
| $136,500.00 | $27,742.00 | 35.00% |
| $324,425.00 | $93,515.75 | 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%
Federal Payroll Taxes (Employee)
| Tax | Maximum Earnings | Rate |
|---|
| FICA | $176,100.00 | 6.20% |
| Medicare | Unlimited | 1.45% |
| Additional Medicare | Amounts over $200,000.00 | 0.90% |
Federal Payroll Taxes (Employer)
| Tax | Maximum Earnings | Rate |
|---|
| FICA | $176,100.00 | 6.20% |
| Medicare | Unlimited | 1.45% |
| FUTA | $7,000.00 | 0.60% |
