2020 Percentage Method Tables for Automated Payroll Systems

 

Below are early release copies of Percentage Method Tables for Automated Payroll Systems that will appear in Publication 15-T, Federal Income Tax Withholding Methods (For use in 2020). Publication 15-T will be posted on IRS.gov in December 2019, as will Publication 15, Employer's Tax Guide. The tables are available in Excel (XLSX) and Comma Separated Values (CSV).

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.)

If the Adjusted Annual Wage Amount (line 2a) is at least ... but less than... The tentative amount to withhold is…

 

 

Plus this percentage...

 

 

of the amount that the Adjusted Annual Wage exceeds…
Married Filing Jointly
$0 $11,900 $0 0% $0
$11,900 $31,650 $0.00 10% $11,900
$31,650 $92,150 $1,975.00 12% $31,650
$92,150 $182,950 $9,235.00 22% $92,150
$182,950 $338,500 $29,211.00 24% $182,950
$338,500 $426,600 $66,543.00 32% $338,500
$426,600 $633,950 $94,735.00 35% $426,600
$633,950   $167,307.50 37% $633,950
Single or Married Filing Separately
$0 $3,800 $0.00 0% $0
$3,800 $13,675 $0.00 10% $3,800
$13,675 $43,925 $987.50 12% $13,675
$43,925 $89,325 $4,617.50 22% $43,925
$89,325 $167,100 $14,605.50 24% $89,325
$167,100 $211,150 $33,271.50 32% $167,100
$211,150 $522,200 $47,367.50 35% $211,150
$522,200   $156,235.00 37% $522,200
Head of Household
$0 $10,050 $0.00 0% $0
$10,050 $24,150 $0.00 10% $10,050
$24,150 $63,750 $1,410.00 12% $24,150
$63,750 $95,550 $6,162.00 22% $63,750
$95,550 $173,350 $13,158.00 24% $95,550
$173,350 $217,400 $31,830.00 32% $173,350
$217,400 $528,450 $45,926.00 35% $217,400
$528,450   $154,793.50 37% $528,450

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.)

If the Adjusted Annual Wage Amount (line 2a) is at least ... but less than... The tentative amount to withhold is… Plus this percentage... of the amount that the Adjusted Annual Wage exceeds…
Married Filing Jointly
$0 $12,400 $0.00 0% $0
$12,400 $22,275 $0.00 10% $12,400
$22,275 $52,525 $987.50 12% $22,275
$52,525 $97,925 $4,617.50 22% $52,525
$97,925 $175,700 $14,605.50 24% $97,925
$175,700 $219,750 $33,271.50 32% $175,700
$219,750 $323,425 $47,367.50 35% $219,750
$323,425   $83,653.75 37% $323,425
Single or Married Filing Separately
$0 $6,200 $0.00 0% $0
$6,200 $11,138 $0.00 10% $6,200
$11,138 $26,263 $493.75 12% $11,138
$26,263 $48,963 $2,308.75 22% $26,263
$48,963 $87,850 $7,302.75 24% $48,963
$87,850 $109,875 $16,635.75 32% $87,850
$109,875 $265,400 $23,683.75 35% $109,875
$265,400   $78,117.50 37% $265,400
Head of Household
$0 $9,325 $0.00 0% $0
$9,325 $16,375 $0.00 10% $9,325
$16,375 $36,175 $705.00 12% $16,375
$36,175 $52,075 $3,081.00 22% $36,175
$52,075 $90,975 $6,579.00 24% $52,075
$90,975 $113,000 $15,915.00 32% $90,975
$113,000 $268,525 $22,963.00 35% $113,000
$268,525   $77,396.75 37% $268,525