Biweekly Employees: Calculating Your Federal Withholding Tax

To calculate your federal withholding tax, find your tax status on your W-4 Form. Based on the number of withholding allowances claimed on your W-4 Form and the amount of wages, calculate the amount of taxes to withhold. If you participate in tax deferred retirement, pre-tax benefits (health insurance premium) or dependent care spending deductions, subtract those amounts from gross pay as well. The remainder is subject to withholding tax at the rate in the appropriate section below.

Effective 01/01/2018

Single Person (including head of household)

SUBTRACT $159.60 FOR EACH EXEMPTION CLAIMED
Wages subject to tax Income tax to be withheld
Not over $142.00 $0
$142.00 to $509.00 $0.00 plus 10% of excess over $142.00
$509.00 to $1,631.00 $36.70 plus 12% of excess over  $509.00
$1,631.00 to $3,315.00 $171.34 plus 22% of excess over $1,631.00
$3,315.00 to $6,200.00 $541.82 plus 24% of excess over $3,315.00
$6,200.00 to $7,835.00 $1,234.22 plus 32% of excess over $6,200.00
$7,835.00 to $19,373.00 $1,757.42 plus 35% of excess over $7,835.00
Over $19,373.00 $5,795.72 plus 37% of excess over $19,373.00

Married Person

SUBTRACT $159.60 FOR EACH EXEMPTION CLAIMED
Wages subject to tax Income tax to be withheld
Not over $444.00 $0
$444.00 to $1,177.00 $0.00 plus 10% of excess over $444.00
$1,177.00 to $3,421.00 $73.30 plus 12% of excess over $1,177.00
$3,421.00 to $6,790.00 $342.58 plus 22% of excess over $3,421.00
$6,790.00 to $12,560.00 $1,083.76 plus 24% of excess over $6,790.00
$12,560.00 to $15,829.00 $2,468.56 plus 32% of excess over $12,560.00
$15,829.00 to $23,521.00 $3,514.64 plus 35% of excess over $15,829.00
Over $23,521.00 $6,206.84 plus 37% of excess over $23,521.00