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 |
|---|
| $16,300.00 | $0.00 | 10.00% |
| $39,500.00 | $2,320.00 | 12.00% |
| $110,600.00 | $10,852.00 | 22.00% |
| $217,350.00 | $34,337.00 | 24.00% |
| $400,200.00 | $78,221.00 | 32.00% |
| $503,750.00 | $111,357.00 | 35.00% |
| $747,500.00 | $196,669.50 | 37.00% |
Single or Married Filing Separately
| Earnings | Addon | Rate |
|---|
| $6,000.00 | $0.00 | 10.00% |
| $17,600.00 | $1,160.00 | 12.00% |
| $53,150.00 | $5,426.00 | 22.00% |
| $106,525.00 | $17,168.50 | 24.00% |
| $197,950.00 | $39,110.50 | 32.00% |
| $249,725.00 | $55,678.50 | 35.00% |
| $615,350.00 | $183,647.25 | 37.00% |
Head of Household
| Earnings | Addon | Rate |
|---|
| $13,300.00 | $0.00 | 10.00% |
| $29,850.00 | $1,655.00 | 12.00% |
| $76,400.00 | $7,241.00 | 22.00% |
| $113,800.00 | $15,469.00 | 24.00% |
| $205,250.00 | $37,417.00 | 32.00% |
| $257,000.00 | $53,977.00 | 35.00% |
| $622,650.00 | $181,954.50 | 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 |
|---|
| $14,600.00 | $0.00 | 10.00% |
| $26,200.00 | $1,160.00 | 12.00% |
| $61,750.00 | $5,426.00 | 22.00% |
| $115,125.00 | $17,168.50 | 24.00% |
| $206,550.00 | $39,110.50 | 32.00% |
| $258,325.00 | $55,678.50 | 35.00% |
| $380,200.00 | $98,334.75 | 37.00% |
Single or Married Filing Separately
| Earnings | Addon | Rate |
|---|
| $7,300.00 | $0.00 | 10.00% |
| $13,100.00 | $580.00 | 12.00% |
| $30,875.00 | $2,713.00 | 22.00% |
| $57,563.00 | $8,584.25 | 24.00% |
| $103,275.00 | $19,555.25 | 32.00% |
| $129,163.00 | $27,839.25 | 35.00% |
| $311,975.00 | $91,823.63 | 37.00% |
Head of Household
| Earnings | Addon | Rate |
|---|
| $10,950.00 | $0.00 | 10.00% |
| $19,225.00 | $827.50 | 12.00% |
| $42,500.00 | $3,620.50 | 22.00% |
| $61,200.00 | $7,734.50 | 24.00% |
| $106,925.00 | $18,708.50 | 32.00% |
| $132,800.00 | $26,988.50 | 35.00% |
| $315,625.00 | $90,977.25 | 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 | $168,600.00 | 6.20% |
| Medicare | Unlimited | 1.45% |
| Additional Medicare | Amounts over $200,000.00 | 0.90% |
Federal Payroll Taxes (Employer)
| Tax | Maximum Earnings | Rate |
|---|
| FICA | $168,600.00 | 6.20% |
| Medicare | Unlimited | 1.45% |
| FUTA | $7,000.00 | 0.60% |
