2018 rates
Table 1 - Low-Income Exemption Table
(Payment below these amounts not subject to withholding)
Payroll Period | Single, Dual Income Married | Allowances on Form W-4 "0" or "1" | Allowances on Form W-4 "2" or More | Unmarried Head of Household |
*Biweekly | $540 | $540 | $1,081 | $1,081 |
*Monthly | $1,171 | $1,171 | $2,341 | $2,341 |
Applied only to employees claiming additional withholding allowances for unusually large itemized deductions
Table 2 - Estimated Deduction Table
Additional Witholding Allowances | Biweekly Payroll Period | Monthly Payroll Period |
1 | $38 | $83 |
2 | $77 | $167 |
3 | $115 | $250 |
4 | $154 | $333 |
5 | $192 | $417 |
6 | $231 | $500 |
7 | $269 | $583 |
8 | $308 | $667 |
9 | $346 | $750 |
10* | $385 | $833 |
+ Number of additional withholding allowances for estimated deductions claimed on Form DE-4 or W4.
* If the number of additional withholding allowances for itemized deductions claimed is greater than 10, multiply the amount shown for one additional withholding allowance by the number claimed.
Table 3 - Standard Deduction Table
(ALLOWANCE FOR STANDARD DEDUCTIONS)
Payroll Period | Single, Dual Income Married | Allowances on Form W-4 "0" or "1" | Allowances on Form W-4 "2" or More | Unmarried Head of Household |
*Biweekly | $163 | $163 | $326 | $326 |
*Monthly | $353 | $353 | $706 | $706 |
Table 4 - Personal Exemption Credit Table
Payroll Period | Marital Status | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 or More++ |
Biweekly | Single | $ - | $ 4.82 | $ 9.65 | $14.47 | $19.29 | $24.12 | $28.94 | $33.76 | $38.58 | $43.41 | $ 48.23 |
Other** | $ - | $ 4.82 | $ 9.65 | $14.47 | $19.29 | $24.12 | $28.94 | $33.76 | $38.58 | $43.41 | $48.23 | |
Monthly | Single | $ - | $10.45 | $20.90 | $31.35 | $41.80 | $52.25 | $62.70 | $73.15 | $83.60 | $94.05 | $104.50 |
Other** | $ - | $10.45 | $20.90 | $31.35 | $41.80 | $52.25 | $62.70 | $73.15 | $83.60 | $94.05 | $104.50 |