Publication 15-T (2020), Federal Income Tax Withholding Methods

For use in 2020


Publication 15-T - Introductory Material

Future Developments

For the latest information about developments related to Pub. 15-T, such as legislation enacted after it was published, go to IRS.gov/Pub15T.

Introduction

This publication supplements Pub. 15, Employer's Tax Guide, and Pub. 51, Agricultural Employer’s Tax Guide. It describes how to figure withholding using the Wage Bracket Method or Percentage Method, describes the alternative methods for figuring withholding, and provides the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members. You may also use the Income Tax Withholding Assistant for Employers at IRS.gov/ITWA to help you figure federal income tax withholding.

Although this publication may be used in certain situations to figure federal income tax withholding on supplemental wages, the methods of withholding described in this publication can’t be used if the 37% mandatory flat rate withholding applies or if the 22% optional flat rate withholding is used to figure federal income tax withholding. For more information about withholding on supplemental wages, see section 7 of Pub. 15.

Although this publication may be used to figure federal income tax withholding on periodic payments of pensions and annuities, the methods of withholding described in this publication can’t be used to figure withholding on nonperiodic payments or withholding on eligible rollover distributions. For more information about withholding on pensions and annuities, see section 8 of Pub. 15-A, Employer’s Supplemental Tax Guide.

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2020 Form W-4

The 2020 Form W-4 has been redesigned to reduce the form's complexity and to increase transparency and accuracy in the withholding system. Beginning with the 2020 Form W-4, employees will no longer be able to request adjustments to their withholding using withholding allowances. Instead, using the new Form W-4, employees will provide employers with amounts to increase or decrease the amount of taxes withheld and amounts to increase or decrease the amount of wage income subject to income tax withholding.

The 2020 Form W-4 contains 5 steps. Every 2020 Form W-4 employers receive from an employee should show a completed Step 1 (name, address, social security number, and filing status) and a dated signature on Step 5. Employees will complete Steps 2, 3, and/or 4 only if relevant to their personal situations. Steps 2, 3, and 4 show adjustments that will affect withholding calculations.

For employees who don’t complete any steps other than Step 1 and Step 5, employers will withhold the amount based on the filing status, wage amounts, and payroll period. But see Exemption from withholding , later.

For employees completing one or more of Steps 2, 3, and/or 4 on Form W-4, adjustments are as follows.

Step 2.

If the employee checks the box in Step 2, the employer will figure withholding from the "Form W-4, Step 2, Checkbox" column in the Percentage Method or Wage Bracket Method tables. This will mean higher withholding for the employee. If the employee chooses one of the other two alternatives from this step, the higher withholding will be included with any other additional tax amounts per pay period in Step 4(c).

Step 3.

Employers will use the amount on this line as an annual reduction in the amount of withholding. Employers should use the amount that the employee entered as the total in Step 3 of Form W-4 even if it is not equal to the sum of any amounts entered on the left in Step 3 because the total may take into account other tax credits. If the Step 3 total is blank, but there are amounts entered on one or two of the left lines in Step 3, the employer, at its option, may ask the employee if leaving the line blank was intended.

Steps 4(a) and 4(b).

Employers will increase the annual amount of wages subject to income tax withholding by the annual amount shown on Step 4(a) and reduce the annual amount of wages subject to income tax withholding by the annual amount shown on Step 4(b).

Step 4(c).

Employers will increase withholding by the per pay period tax amount on Step 4(c).

New employee fails to furnish Form W-4.

A new employee who is first paid wages in 2020, including an employee who previously worked for you and was rehired in 2020, and who fails to furnish a Form W-4 will be treated as if they had checked the box for Single or Married filing separately in Step 1(c) and made no entries in Step 2, Step 3, or Step 4 of the 2020 Form W-4. However, an employee who was paid wages in 2019 and who failed to furnish a Form W-4 should continue to be treated as single and claiming zero allowances on a 2019 Form W-4.

Additional information.

See the Frequently Asked Questions (FAQs), available at IRS.gov/Pub15T, for answers to questions employers and employees may have about the changes in the Form W-4 and figuring withholding.

Exemption from withholding.

Employees who write "Exempt" on Form W-4 in the space below Step 4(c) shall have no federal income tax withheld from their paychecks except in the case of certain supplemental wages.

Electronic system to receive Form W-4.

If you maintain an electronic Form W-4 system, you should provide a field for employees who are eligible and want to claim an exemption from withholding to certify that they are exempt instead of writing “Exempt” below Step 4(c). You should also include the two conditions that taxpayers are certifying that they meet: "you had no federal income tax liability in 2019 and you expect to have no federal income tax liability in 2020." Additionally, you should continue to provide a field for nonresident aliens to enter nonresident alien status.

Withholding Adjustment for Nonresident Alien Employees

Apply the procedure discussed next to figure the amount of federal income tax to withhold from the wages of nonresident alien employees performing services within the United States.

This procedure only applies to nonresident alien employees who have wages subject to income tax withholding.

This is an Image: taxtip.gif

 

Nonresident alien students from India and business apprentices from India aren't subject to this procedure.

Instructions.

To figure how much federal income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps.

Step 1.

Determine if the nonresident alien employee has submitted a 2020 Form W-4 or an earlier Form W-4. Then add to the wages paid to the nonresident alien employee for the payroll period the amount for the applicable type of Form W-4 and payroll period.

If the nonresident alien employee was first paid wages before 2020 and has not submitted a Form W-4 for 2020 or later, add the amount shown in Table 1 to their wages for calculating federal income tax withholding.

Table 1
Payroll Period Add Additional
Weekly $155.80
Biweekly 311.50
Semimonthly 337.50
Monthly 675.00
Quarterly 2,025.00
Semiannually 4,050.00
Annually 8,100.00
Daily or Miscellaneous (each day of the payroll period) 31.20

 

If the nonresident alien employee has submitted a Form W-4 for 2020 or later or was first paid wages in 2020 or later, add the amount shown in Table 2 to their wages for calculating federal income tax withholding.

Table 2
Payroll Period Add Additional
Weekly $238.50
Biweekly 476.90
Semimonthly 516.70
Monthly 1,033.30
Quarterly 3,100.00
Semiannually 6,200.00
Annually 12,400.00
Daily or Miscellaneous (each day of the payroll period) 47.70

 

Step 2.

Enter the amount figured in Step 1 above as the total taxable wages on line 1a of the withholding worksheet that you use to figure federal income tax withholding.

The amounts from Tables 1 and 2 are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. The amounts from the tables shouldn't be included in any box on the employee's Form W-2 and don't increase the income tax liability of the employee. Also, the amounts from the tables don't increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer.

Example.

An employer pays wages of $300 for a weekly payroll period to a married nonresident alien employee. The nonresident alien has a properly completed 2019 Form W-4 on file with the employer that shows marital status as "single" with one withholding allowance and indicated status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4 in section 9 of Pub. 15 for details on how a 2020 Form W-4 must be completed). The employer determines the wages to be used in the withholding tables by adding to the $300 amount of wages paid the amount of $155.80 from Table 1 under Step 1 ($455.80 total). The employer has a manual payroll system and prefers to use the Wage Bracket Method tables to figure withholding. The employer will use Worksheet 3 and the withholding tables in section 3 to determine the income tax withholding for the nonresident alien employee. In this example, the employer would withhold $32 in federal income tax from the weekly wages of the nonresident alien employee.

The $155.80 added to wages for calculating income tax withholding isn't reported on Form W-2 and doesn't increase the income tax liability of the employee. Also, the $155.80 added to wages doesn't affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer.

Supplemental wage payment.

This procedure for determining the amount of federal income tax withholding for nonresident alien employees doesn't apply to a supplemental wage payment (see section 7 in Pub. 15) if the 37% mandatory flat rate withholding applies or if the 22% optional flat rate withholding is being used to figure income tax withholding on the supplemental wage payment.

Rounding

To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. You may also round the tax for the pay period to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by dropping amounts under 50 cents and increasing amounts from 50 to 99 cents to the next dollar. For example, $2.30 becomes $2 and $2.50 becomes $3. This rounding meets the tolerances under section 3402(h)(4).

Publication 15-T - Main Contents

1. Percentage Method Tables for Automated Payroll Systems

If you have an automated payroll system, use the worksheet below and the Percentage Method tables that follow to figure federal income tax withholding. This method works for Forms W-4 from 2019 or earlier and Forms W-4 from 2020 or later. This method also works for any amount of wages. If the Form W-4 is from 2019 or ealier, this method works for any number of withholding allowances claimed.

Worksheet 1. Employer’s Withholding Worksheet for Percentage Method Tables for Automated Payroll Systems

                       
  Table 3 Semiannually Quarterly Monthly Semimonthly Biweekly Weekly Daily  
      2 4 12 24 26 52 260  
   
  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 pay periods you have per year (see Table 3) 1b  
      1c Multiply the amount on line 1a by the number on line 1b 1c $
   
    If the employee HAS submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows:
      1d Enter the amount from Step 4(a) of the employee's Form W-4 1d $
      1e Add lines 1c and 1d 1e $
      1f Enter the amount from Step 4(b) of the employee's Form W-4 1f $
      1g If the box in Step 2 of Form W-4 is checked, enter -0-. If the box is not checked, enter $12,900 if the taxpayer is married filing jointly or $8,600 otherwise 1g $
      1h Add lines 1f and 1g 1h $
      1i Subtract line 1h from line 1e. If zero or less, enter -0-. This is the Adjusted Annual Wage Amount 1i $
   
    If the employee HAS NOT submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows:
      1j Enter the number of allowances claimed on the employee's most recent Form W-4 1j  
      1k Multiply line 1j by $4,300 1k $
      1l Subtract line 1k from line 1c. If zero or less, enter -0-. This is the Adjusted Annual Wage Amount 1l $
   
  Step 2. Figure the Tentative Withholding Amount
      based on the employee's Adjusted Annual Wage Amount; filing status (Step 1(c) of the 2020 Form W-4) or marital status (line 3 of Form W-4 from 2019 or earlier); and whether the box in Step 2 of 2020 Form W-4 is checked.
      Note. Don't use the Head of Household table if the Form W-4 is from 2019 or earlier.
 
      2a Enter the employee's Adjusted Annual Wage Amount from line 1i or 1l above 2a $
      2b Find the row in the appropriate Annual Percentage Method table in which the amount on line 2a is at least the amount in column A but less than the amount in column B, then enter here the amount from column A of that row 2b $
      2c Enter the amount from column C of that row 2c $
      2d Enter the percentage from column D of that row 2d %
      2e Subtract line 2b from line 2a 2e $
      2f Multiply the amount on line 2e by the percentage on line 2d 2f $
      2g Add lines 2c and 2f 2g $
      2h Divide the amount on line 2g by the number of pay periods on line 1b. This is the Tentative Withholding Amount 2h $
   
  Step 3. Account for tax credits  
      3a If the employee's Form W-4 is from 2020, enter the amount from Step 3 of that form; otherwise enter -0- 3a $
      3b Divide the amount on line 3a by the number of pay periods on line 1b 3b $
      3c Subtract line 3b from line 2h. If zero or less, enter -0- 3c $
   
  Step 4. Figure the final amount to withhold
      4a Enter the additional amount to withhold from the employee’s Form W-4 (Step 4(c) of the 2020 form or line 6 on earlier forms) 4a $
      4b Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this pay period 4b $

 

2020 Percentage Method Tables for Automated Payroll Systems
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)
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:
The
tentative
amount to
withhold is:
Plus this
percentage—
of the
amount that
the Adjusted
Annual Wage
exceeds—
If the Adjusted Annual
Wage Amount (line 2a)
is:
The
tentative
amount to
withhold is:
Plus this
percentage—
of the
amount that
the Adjusted
Annual Wage
exceeds—
At least— But less
than—
At least— But less
than—
A B C D E A B C D E
Married Filing Jointly Married Filing Jointly
$0 $11,900 $0.00 0% $0 $0 $12,400 $0.00 0% $0
$11,900 $31,650 $0.00 10% $11,900 $12,400 $22,275 $0.00 10% $12,400
$31,650 $92,150 $1,975.00 12% $31,650 $22,275 $52,525 $987.50 12% $22,275
$92,150 $182,950 $9,235.00 22% $92,150 $52,525 $97,925 $4,617.50 22% $52,525
$182,950 $338,500 $29,211.00 24% $182,950 $97,925 $175,700 $14,605.50 24% $97,925
$338,500 $426,600 $66,543.00 32% $338,500 $175,700 $219,750 $33,271.50 32% $175,700
$426,600 $633,950 $94,735.00 35% $426,600 $219,750 $323,425 $47,367.50 35% $219,750
$633,950   $167,307.50 37% $633,950 $323,425   $83,653.75 37% $323,425
   
Single or Married Filing Separately Single or Married Filing Separately
$0 $3,800 $0.00 0% $0 $0 $6,200 $0.00 0% $0
$3,800 $13,675 $0.00 10% $3,800 $6,200 $11,138 $0.00 10% $6,200
$13,675 $43,925 $987.50 12% $13,675 $11,138 $26,263 $493.75 12% $11,138
$43,925 $89,325 $4,617.50 22% $43,925 $26,263 $48,963 $2,308.75 22% $26,263
$89,325 $167,100 $14,605.50 24% $89,325 $48,963 $87,850 $7,302.75 24% $48,963
$167,100 $211,150 $33,271.50 32% $167,100 $87,850 $109,875 $16,635.75 32% $87,850
$211,150 $522,200 $47,367.50 35% $211,150 $109,875 $265,400 $23,683.75 35% $109,875
$522,200   $156,235.00 37% $522,200 $265,400   $78,117.50 37% $265,400
   
Head of Household Head of Household
$0 $10,050 $0.00 0% $0 $0 $9,325 $0.00 0% $0
$10,050 $24,150 $0.00 10% $10,050 $9,325 $16,375 $0.00 10% $9,325
$24,150 $63,750 $1,410.00 12% $24,150 $16,375 $36,175 $705.00 12% $16,375
$63,750 $95,550 $6,162.00 22% $63,750 $36,175 $52,075 $3,081.00 22% $36,175
$95,550 $173,350 $13,158.00 24% $95,550 $52,075 $90,975 $6,579.00 24% $52,075
$173,350 $217,400 $31,830.00 32% $173,350 $90,975 $113,000 $15,915.00 32% $90,975
$217,400 $528,450 $45,926.00 35% $217,400 $113,000 $268,525 $22,963.00 35% $113,000
$528,450   $154,793.50 37% $528,450 $268,525   $77,396.75 37% $268,525

 

2. Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

If you compute payroll manually, your employee has submitted a Form W-4 for 2020 or later, and you prefer to use the Wage Bracket method, use the worksheet below and the Wage Bracket Method tables that follow to figure federal income tax withholding.

The Wage Bracket Method tables cover only up to approximately $100,000 in annual wages. If you can't use the Wage Bracket Method tables because taxable wages exceed the amount from the last bracket of the table (based on filing status and pay period), use the Percentage Method tables in section 4.

Worksheet 2. Employer’s Withholding Worksheet for Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

                       
        Table 4 Monthly Semimonthly Biweekly Weekly Daily  
        12 24 26 52 260  
 
  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 pay periods you have per year (see Table 4) 1b  
      1c Enter the amount from Step 4(a) of the employee's Form W-4 1c $
      1d Divide the amount on line 1c by the number of pay periods on line 1b 1d $
      1e Add lines 1a and 1d 1e $
      1f Enter the amount from Step 4(b) of the employee's Form W-4 1f $
      1g Divide the amount on line 1f by the number of pay periods on line 1b 1g $
      1h Subtract line 1g from line 1e. If zero or less, enter -0-. This is the Adjusted Wage Amount 1h $
 
  Step 2. Figure the Tentative Withholding Amount
      2a Use the amount on line 1h to look up the tentative amount to withhold in the appropriate Wage Bracket Table in this section for your pay frequency, given the employee's filing status and whether the employee has checked the box in Step 2 of Form W-4. This is the Tentative Withholding Amount 2a $
 
  Step 3. Account for tax credits
      3a Enter the amount from Step 3 of the employee’s Form W-4 3a $
      3b Divide the amount on line 3a by the number of pay periods on line 1b 3b $
      3c Subtract line 3b from line 2a. If zero or less, enter -0- 3c $
 
  Step 4. Figure the final amount to withhold
      4a Enter the additional amount to withhold from Step 4(c) of the employee’s Form W-4 4a $
      4b Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this pay period 4b $

 

 

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later
WEEKLY Payroll Period
 
If the Adjusted Wage
Amount (line 1h) is
Married Filing Jointly Head of Household Single or Married Filing Separately
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
At least But less
than
The Tentative Withholding Amount is:
$0 $120 $0 $0 $0 $0 $0 $0
$120 $130 $0 $0 $0 $0 $0 $1
$130 $140 $0 $0 $0 $0 $0 $2
$140 $150 $0 $0 $0 $0 $0 $3
$150 $160 $0 $0 $0 $0 $0 $4
$160 $170 $0 $0 $0 $0 $0 $5
$170 $180 $0 $0 $0 $0 $0 $6
$180 $190 $0 $0 $0 $1 $0 $7
$190 $200 $0 $0 $0 $2 $0 $8
$200 $210 $0 $0 $0 $3 $0 $9
$210 $220 $0 $0 $0 $4 $0 $10
$220 $230 $0 $0 $0 $5 $0 $11
$230 $240 $0 $0 $0 $6 $0 $12
$240 $250 $0 $1 $0 $7 $1 $13
$250 $260 $0 $2 $0 $8 $2 $14
$260 $270 $0 $3 $0 $9 $3 $16
$270 $280 $0 $4 $0 $10 $4 $17
$280 $290 $0 $5 $0 $11 $5 $18
$290 $300 $0 $6 $0 $12 $6 $19
$300 $310 $0 $7 $0 $13 $7 $20
$310 $320 $0 $8 $0 $14 $8 $22
$320 $330 $0 $9 $0 $15 $9 $23
$330 $340 $0 $10 $0 $16 $10 $24
$340 $350 $0 $11 $0 $17 $11 $25
$350 $360 $0 $12 $0 $18 $12 $26
$360 $370 $0 $13 $1 $20 $13 $28
$370 $380 $0 $14 $2 $21 $14 $29
$380 $390 $0 $15 $3 $22 $15 $30
$390 $400 $0 $16 $4 $23 $16 $31
$400 $410 $0 $17 $5 $24 $17 $32
$410 $420 $0 $18 $6 $26 $18 $34
$420 $430 $0 $19 $7 $27 $19 $35
$430 $440 $0 $20 $8 $28 $20 $36
$440 $450 $0 $21 $9 $29 $21 $37
$450 $460 $0 $22 $10 $30 $22 $38
$460 $470 $0 $23 $11 $32 $23 $40
$470 $480 $0 $25 $12 $33 $25 $41
$480 $490 $1 $26 $13 $34 $26 $42
$490 $500 $2 $27 $14 $35 $27 $43
$500 $510 $3 $28 $15 $36 $28 $44
$510 $520 $4 $29 $16 $38 $29 $47
$520 $530 $5 $31 $17 $39 $31 $49
$530 $540 $6 $32 $18 $40 $32 $51
$540 $550 $7 $33 $19 $41 $33 $53
$550 $560 $8 $34 $20 $42 $34 $55
$560 $570 $9 $35 $21 $44 $35 $58
$570 $580 $10 $37 $22 $45 $37 $60
$580 $590 $11 $38 $23 $46 $38 $62
$590 $600 $12 $39 $24 $47 $39 $64
$600 $610 $13 $40 $25 $48 $40 $66
$610 $620 $14 $41 $26 $50 $41 $69
$620 $630 $15 $43 $27 $51 $43 $71
$630 $640 $16 $44 $28 $52 $44 $73
$640 $650 $17 $45 $29 $53 $45 $75
$650 $660 $18 $46 $30 $54 $46 $77
$660 $670 $19 $47 $31 $56 $47 $80
$670 $680 $20 $49 $33 $57 $49 $82
$680 $690 $21 $50 $34 $58 $50 $84
$690 $700 $22 $51 $35 $59 $51 $86
$700 $710 $23 $52 $36 $61 $52 $88
$710 $720 $24 $53 $37 $64 $53 $91
$720 $730 $25 $55 $39 $66 $55 $93
$730 $740 $26 $56 $40 $68 $56 $95
$740 $750 $27 $57 $41 $70 $57 $97
$750 $760 $28 $58 $42 $72 $58 $99
$760 $770 $29 $59 $43 $75 $59 $102
$770 $780 $30 $61 $45 $77 $61 $104
$780 $790 $31 $62 $46 $79 $62 $106
$790 $800 $32 $63 $47 $81 $63 $108
$800 $810 $33 $64 $48 $83 $64 $110
$810 $820 $34 $65 $49 $86 $65 $113
$820 $830 $35 $67 $51 $88 $67 $115
$830 $840 $36 $68 $52 $90 $68 $117
$840 $850 $37 $69 $53 $92 $69 $119
$850 $860 $38 $70 $54 $94 $70 $121
$860 $870 $39 $71 $55 $97 $71 $124
$870 $880 $40 $73 $57 $99 $73 $126
$880 $890 $41 $74 $58 $101 $74 $128
$890 $900 $43 $75 $59 $103 $75 $130
$900 $910 $44 $76 $60 $105 $76 $132
$910 $920 $45 $77 $61 $108 $77 $135
$920 $930 $46 $79 $63 $110 $79 $137
$930 $940 $47 $80 $64 $112 $80 $139
$940 $950 $49 $81 $65 $114 $81 $141
$950 $960 $50 $82 $66 $116 $82 $144
$960 $970 $51 $83 $67 $119 $83 $146
$970 $980 $52 $85 $69 $121 $85 $148
$980 $990 $53 $86 $70 $123 $86 $151
$990 $1,000 $55 $87 $71 $125 $87 $153
$1,000 $1,010 $56 $88 $72 $127 $88 $156
$1,010 $1,020 $57 $90 $73 $130 $90 $158
$1,020 $1,030 $58 $92 $75 $132 $92 $160
$1,030 $1,040 $59 $94 $76 $135 $94 $163
$1,040 $1,050 $61 $96 $77 $137 $96 $165
$1,050 $1,060 $62 $99 $78 $139 $99 $168
$1,060 $1,070 $63 $101 $79 $142 $101 $170
$1,070 $1,080 $64 $103 $81 $144 $103 $172
$1,080 $1,090 $65 $105 $82 $147 $105 $175
$1,090 $1,100 $67 $107 $83 $149 $107 $177
$1,100 $1,110 $68 $110 $84 $151 $110 $180
$1,110 $1,120 $69 $112 $85 $154 $112 $182
$1,120 $1,130 $70 $114 $87 $156 $114 $184
$1,130 $1,140 $71 $116 $88 $159 $116 $187
$1,140 $1,150 $73 $118 $89 $161 $118 $189
$1,150 $1,160 $74 $121 $90 $163 $121 $192
$1,160 $1,170 $75 $123 $91 $166 $123 $194
$1,170 $1,180 $76 $125 $93 $168 $125 $196
$1,180 $1,190 $77 $127 $94 $171 $127 $199
$1,190 $1,200 $79 $129 $95 $173 $129 $201
$1,200 $1,210 $80 $132 $96 $175 $132 $204
$1,210 $1,220 $81 $134 $97 $178 $134 $206
$1,220 $1,230 $82 $136 $99 $180 $136 $208
$1,230 $1,240 $83 $138 $100 $183 $138 $211
$1,240 $1,250 $85 $140 $101 $185 $140 $213
$1,250 $1,260 $86 $143 $102 $187 $143 $216
$1,260 $1,270 $87 $145 $103 $190 $145 $218
$1,270 $1,280 $88 $147 $105 $192 $147 $220
$1,280 $1,290 $89 $149 $106 $195 $149 $223
$1,290 $1,300 $91 $151 $107 $197 $151 $225
$1,300 $1,310 $92 $154 $108 $199 $154 $228
$1,310 $1,320 $93 $156 $109 $202 $156 $230
$1,320 $1,330 $94 $158 $111 $204 $158 $232
$1,330 $1,340 $95 $160 $112 $207 $160 $235
$1,340 $1,350 $97 $162 $113 $209 $162 $237
$1,350 $1,360 $98 $165 $114 $211 $165 $240
$1,360 $1,370 $99 $167 $115 $214 $167 $242
$1,370 $1,380 $100 $169 $117 $216 $169 $244
$1,380 $1,390 $101 $171 $118 $219 $171 $247
$1,390 $1,400 $103 $173 $119 $221 $173 $249
$1,400 $1,410 $104 $176 $122 $223 $176 $252
$1,410 $1,420 $105 $178 $124 $226 $178 $254
$1,420 $1,430 $106 $180 $126 $228 $180 $256
$1,430 $1,440 $107 $182 $128 $231 $182 $259
$1,440 $1,450 $109 $184 $130 $233 $184 $261
$1,450 $1,460 $110 $187 $133 $235 $187 $264
$1,460 $1,470 $111 $189 $135 $238 $189 $266
$1,470 $1,480 $112 $191 $137 $240 $191 $268
$1,480 $1,490 $113 $193 $139 $243 $193 $271
$1,490 $1,500 $115 $195 $141 $245 $195 $273
$1,500 $1,510 $116 $198 $144 $247 $198 $276
$1,510 $1,520 $117 $200 $146 $250 $200 $278
$1,520 $1,530 $118 $202 $148 $252 $202 $280
$1,530 $1,540 $119 $204 $150 $255 $204 $283
$1,540 $1,550 $121 $206 $152 $257 $206 $285
$1,550 $1,560 $122 $209 $155 $259 $209 $288
$1,560 $1,570 $123 $211 $157 $262 $211 $290
$1,570 $1,580 $124 $213 $159 $264 $213 $292
$1,580 $1,590 $125 $215 $161 $267 $215 $295
$1,590 $1,600 $127 $217 $163 $269 $217 $297
$1,600 $1,610 $128 $220 $166 $271 $220 $300
$1,610 $1,620 $129 $222 $168 $274 $222 $302
$1,620 $1,630 $130 $224 $170 $276 $224 $304
$1,630 $1,640 $131 $226 $172 $279 $226 $307
$1,640 $1,650 $133 $228 $174 $281 $228 $309
$1,650 $1,660 $134 $231 $177 $283 $231 $312
$1,660 $1,670 $135 $233 $179 $286 $233 $314
$1,670 $1,680 $136 $235 $181 $288 $235 $316
$1,680 $1,690 $137 $237 $183 $291 $237 $319
$1,690 $1,700 $139 $239 $185 $293 $239 $322
$1,700 $1,710 $140 $242 $188 $295 $242 $325
$1,710 $1,720 $141 $244 $190 $298 $244 $328
$1,720 $1,730 $142 $246 $192 $300 $246 $331
$1,730 $1,740 $143 $248 $194 $303 $248 $335
$1,740 $1,750 $145 $250 $196 $305 $250 $338
$1,750 $1,760 $146 $253 $199 $308 $253 $341
$1,760 $1,770 $147 $255 $201 $311 $255 $344
$1,770 $1,780 $148 $257 $203 $314 $257 $347
$1,780 $1,790 $149 $259 $205 $317 $259 $351
$1,790 $1,800 $151 $261 $207 $321 $261 $354
$1,800 $1,810 $152 $264 $210 $324 $264 $357
$1,810 $1,820 $153 $266 $212 $327 $266 $360
$1,820 $1,830 $154 $268 $214 $330 $268 $363
$1,830 $1,840 $155 $270 $216 $333 $270 $367
$1,840 $1,850 $157 $272 $218 $337 $272 $370
$1,850 $1,860 $158 $275 $221 $340 $275 $373
$1,860 $1,870 $159 $277 $223 $343 $277 $376
$1,870 $1,880 $160 $279 $225 $346 $279 $379
$1,880 $1,890 $161 $281 $227 $349 $281 $383
$1,890 $1,900 $163 $284 $229 $353 $284 $386
$1,900 $1,910 $164 $286 $232 $356 $286 $389
$1,910 $1,920 $165 $289 $234 $359 $289 $392
$1,920 $1,930 $166 $291 $236 $362 $291 $395
               
               
               

 

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later
BIWEEKLY Payroll Period
 
If the Adjusted Wage
Amount (line 1h) is
Married Filing Jointly Head of Household Single or Married Filing Separately
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
At least But less
than
The Tentative Withholding Amount is:
$0 $240 $0 $0 $0 $0 $0 $0
$240 $250 $0 $0 $0 $0 $0 $1
$250 $260 $0 $0 $0 $0 $0 $2
$260 $270 $0 $0 $0 $0 $0 $3
$270 $280 $0 $0 $0 $0 $0 $4
$280 $290 $0 $0 $0 $0 $0 $5
$290 $300 $0 $0 $0 $0 $0 $6
$300 $310 $0 $0 $0 $0 $0 $7
$310 $320 $0 $0 $0 $0 $0 $8
$320 $330 $0 $0 $0 $0 $0 $9
$330 $340 $0 $0 $0 $0 $0 $10
$340 $350 $0 $0 $0 $0 $0 $11
$350 $360 $0 $0 $0 $0 $0 $12
$360 $370 $0 $0 $0 $1 $0 $13
$370 $380 $0 $0 $0 $2 $0 $14
$380 $390 $0 $0 $0 $3 $0 $15
$390 $400 $0 $0 $0 $4 $0 $16
$400 $410 $0 $0 $0 $5 $0 $17
$410 $420 $0 $0 $0 $6 $0 $18
$420 $430 $0 $0 $0 $7 $0 $19
$430 $445 $0 $0 $0 $8 $0 $20
$445 $460 $0 $0 $0 $9 $0 $22
$460 $475 $0 $0 $0 $11 $0 $24
$475 $490 $0 $1 $0 $12 $1 $25
$490 $505 $0 $2 $0 $14 $2 $27
$505 $520 $0 $4 $0 $15 $4 $29
$520 $535 $0 $5 $0 $17 $5 $31
$535 $550 $0 $7 $0 $18 $7 $33
$550 $565 $0 $8 $0 $20 $8 $34
$565 $580 $0 $10 $0 $21 $10 $36
$580 $595 $0 $11 $0 $23 $11 $38
$595 $610 $0 $13 $0 $24 $13 $40
$610 $625 $0 $14 $0 $26 $14 $42
$625 $640 $0 $16 $0 $27 $16 $43
$640 $655 $0 $17 $0 $29 $17 $45
$655 $670 $0 $19 $0 $31 $19 $47
$670 $685 $0 $20 $0 $33 $20 $49
$685 $700 $0 $22 $0 $35 $22 $51
$700 $715 $0 $23 $0 $36 $23 $52
$715 $730 $0 $25 $1 $38 $25 $54
$730 $745 $0 $26 $2 $40 $26 $56
$745 $760 $0 $28 $4 $42 $28 $58
$760 $775 $0 $29 $5 $44 $29 $60
$775 $790 $0 $31 $7 $45 $31 $61
$790 $805 $0 $32 $8 $47 $32 $63
$805 $820 $0 $34 $10 $49 $34 $65
$820 $835 $0 $35 $11 $51 $35 $67
$835 $850 $0 $37 $13 $53 $37 $69
$850 $865 $0 $38 $14 $54 $38 $70
$865 $880 $0 $40 $16 $56 $40 $72
$880 $895 $0 $42 $17 $58 $42 $74
$895 $910 $0 $43 $19 $60 $43 $76
$910 $925 $0 $45 $20 $62 $45 $78
$925 $940 $0 $47 $22 $63 $47 $79
$940 $955 $0 $49 $23 $65 $49 $81
$955 $970 $1 $51 $25 $67 $51 $83
$970 $985 $2 $52 $26 $69 $52 $85
$985 $1,000 $4 $54 $28 $71 $54 $87
$1,000 $1,015 $5 $56 $29 $72 $56 $88
$1,015 $1,035 $7 $58 $31 $75 $58 $92
$1,035 $1,055 $9 $61 $33 $77 $61 $96
$1,055 $1,075 $11 $63 $35 $79 $63 $101
$1,075 $1,095 $13 $65 $37 $82 $65 $105
$1,095 $1,115 $15 $68 $39 $84 $68 $110
$1,115 $1,135 $17 $70 $41 $87 $70 $114
$1,135 $1,155 $19 $73 $43 $89 $73 $118
$1,155 $1,175 $21 $75 $45 $91 $75 $123
$1,175 $1,195 $23 $77 $47 $94 $77 $127
$1,195 $1,215 $25 $80 $49 $96 $80 $132
$1,215 $1,235 $27 $82 $51 $99 $82 $136
$1,235 $1,255 $29 $85 $53 $101 $85 $140
$1,255 $1,275 $31 $87 $55 $103 $87 $145
$1,275 $1,295 $33 $89 $57 $106 $89 $149
$1,295 $1,315 $35 $92 $60 $108 $92 $154
$1,315 $1,335 $37 $94 $62 $111 $94 $158
$1,335 $1,355 $39 $97 $64 $113 $97 $162
$1,355 $1,375 $41 $99 $67 $115 $99 $167
$1,375 $1,395 $43 $101 $69 $118 $101 $171
$1,395 $1,415 $45 $104 $72 $122 $104 $176
$1,415 $1,435 $47 $106 $74 $126 $106 $180
$1,435 $1,455 $49 $109 $76 $130 $109 $184
$1,455 $1,475 $51 $111 $79 $135 $111 $189
$1,475 $1,495 $53 $113 $81 $139 $113 $193
$1,495 $1,515 $55 $116 $84 $144 $116 $198
$1,515 $1,535 $57 $118 $86 $148 $118 $202
$1,535 $1,555 $59 $121 $88 $152 $121 $206
$1,555 $1,575 $61 $123 $91 $157 $123 $211
$1,575 $1,595 $63 $125 $93 $161 $125 $215
$1,595 $1,615 $65 $128 $96 $166 $128 $220
$1,615 $1,635 $67 $130 $98 $170 $130 $224
$1,635 $1,655 $69 $133 $100 $174 $133 $228
$1,655 $1,675 $71 $135 $103 $179 $135 $233
$1,675 $1,695 $73 $137 $105 $183 $137 $237
$1,695 $1,715 $75 $140 $108 $188 $140 $242
$1,715 $1,735 $77 $142 $110 $192 $142 $246
$1,735 $1,755 $80 $145 $112 $196 $145 $250
$1,755 $1,775 $82 $147 $115 $201 $147 $255
$1,775 $1,795 $85 $149 $117 $205 $149 $259
$1,795 $1,815 $87 $152 $120 $210 $152 $264
$1,815 $1,835 $89 $154 $122 $214 $154 $268
$1,835 $1,855 $92 $157 $124 $218 $157 $272
$1,855 $1,875 $94 $159 $127 $223 $159 $277
$1,875 $1,895 $97 $161 $129 $227 $161 $281
$1,895 $1,925 $100 $164 $132 $233 $164 $287
$1,925 $1,955 $103 $168 $136 $239 $168 $295
$1,955 $1,985 $107 $172 $139 $246 $172 $302
$1,985 $2,015 $110 $175 $143 $252 $175 $309
$2,015 $2,045 $114 $180 $147 $260 $180 $316
$2,045 $2,075 $118 $186 $150 $267 $186 $323
$2,075 $2,105 $121 $193 $154 $274 $193 $331
$2,105 $2,135 $125 $200 $157 $281 $200 $338
$2,135 $2,165 $128 $206 $161 $288 $206 $345
$2,165 $2,195 $132 $213 $165 $296 $213 $352
$2,195 $2,225 $136 $219 $168 $303 $219 $359
$2,225 $2,255 $139 $226 $172 $310 $226 $367
$2,255 $2,285 $143 $233 $175 $317 $233 $374
$2,285 $2,315 $146 $239 $179 $324 $239 $381
$2,315 $2,345 $150 $246 $183 $332 $246 $388
$2,345 $2,375 $154 $252 $186 $339 $252 $395
$2,375 $2,405 $157 $259 $190 $346 $259 $403
$2,405 $2,435 $161 $266 $193 $353 $266 $410
$2,435 $2,465 $164 $272 $197 $360 $272 $417
$2,465 $2,495 $168 $279 $201 $368 $279 $424
$2,495 $2,525 $172 $285 $204 $375 $285 $431
$2,525 $2,555 $175 $292 $208 $382 $292 $439
$2,555 $2,585 $179 $299 $211 $389 $299 $446
$2,585 $2,615 $182 $305 $215 $396 $305 $453
$2,615 $2,645 $186 $312 $219 $404 $312 $460
$2,645 $2,675 $190 $318 $222 $411 $318 $467
$2,675 $2,705 $193 $325 $226 $418 $325 $475
$2,705 $2,735 $197 $332 $229 $425 $332 $482
$2,735 $2,765 $200 $338 $233 $432 $338 $489
$2,765 $2,795 $204 $345 $237 $440 $345 $496
$2,795 $2,825 $208 $351 $243 $447 $351 $503
$2,825 $2,855 $211 $358 $250 $454 $358 $511
$2,855 $2,885 $215 $365 $256 $461 $365 $518
$2,885 $2,915 $218 $371 $263 $468 $371 $525
$2,915 $2,945 $222 $378 $269 $476 $378 $532
$2,945 $2,975 $226 $384 $276 $483 $384 $539
$2,975 $3,005 $229 $391 $283 $490 $391 $547
$3,005 $3,035 $233 $398 $289 $497 $398 $554
$3,035 $3,065 $236 $404 $296 $504 $404 $561
$3,065 $3,095 $240 $411 $302 $512 $411 $568
$3,095 $3,125 $244 $417 $309 $519 $417 $575
$3,125 $3,155 $247 $424 $316 $526 $424 $583
$3,155 $3,185 $251 $431 $322 $533 $431 $590
$3,185 $3,215 $254 $437 $329 $540 $437 $597
$3,215 $3,245 $258 $444 $335 $548 $444 $604
$3,245 $3,275 $262 $450 $342 $555 $450 $611
$3,275 $3,305 $265 $457 $349 $562 $457 $619
$3,305 $3,335 $269 $464 $355 $569 $464 $626
$3,335 $3,365 $272 $470 $362 $576 $470 $633
$3,365 $3,395 $276 $477 $368 $584 $477 $640
$3,395 $3,435 $280 $484 $376 $592 $484 $651
$3,435 $3,475 $285 $493 $385 $602 $493 $664
$3,475 $3,515 $290 $502 $394 $611 $502 $677
$3,515 $3,555 $295 $511 $403 $624