Department of the Treasury Contents

Internal Revenue Service

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
1. Percentage Method Tables for Automated
Publication 15-T Payroll Systems and Withholding on
Cat. No. 32112B
Periodic Payments of Pensions and
Annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Federal 2. Wage Bracket Method Tables for Manual

Payroll Systems With Forms W-4 From

Income Tax
2020 or Later . . . . . . . . . . . . . . . . . . . . . . . . . 11
3. Wage Bracket Method Tables for Manual

Withholding
Payroll Systems With Forms W-4 From
2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . . 26
4. Percentage Method Tables for Manual

Methods Payroll Systems With Forms W-4 From

2020 or Later . . . . . . . . . . . . . . . . . . . . . . . . . 55
5. Percentage Method Tables for Manual
For use in 2022 Payroll Systems With Forms W-4 From
2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . . 61
6. Alternative Methods for Figuring
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . 64
7. Tables for Withholding on Distributions of
Indian Gaming Profits to Tribal Members . . . 65
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 66

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.

What’s New
Redesigned Form W-4P and new Form W-4R. Form
W-4P, Withholding Certificate for Periodic Pension or An-
nuity Payments (previously titled Withholding Certificate
for Pension or Annuity Payments), has been redesigned
for 2022. The new Form W-4P is now used only to request
withholding on periodic pension or annuity payments. Pre-
viously, Form W-4P was also used to request additional
withholding on nonperiodic payments and eligible rollover
distributions. Starting in 2022, additional withholding on
nonperiodic payments and eligible rollover distributions is
requested on new Form W-4R, Withholding Certificate for
Nonperiodic Payments and Eligible Rollover Distributions.
Although the final redesigned Form W-4P and new Form
W-4R are available for use in 2022, the IRS is postponing
the requirement to begin using the forms until January 1,
2023. Payers should update their system programming for
these forms and are encouraged to begin using them in
2022 as soon as programming is in place but may other-
Get forms and other information faster and easier at:
• IRS.gov (English) • IRS.gov/Korean (한국어) wise continue to use the 2021 Form W-4P in 2022.
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) Section 1 of this publication includes Worksheet 1B for
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) payers to figure withholding on periodic payments of

Dec 13, 2021

pensions and annuities based on a 2022 Form W-4P or a Comments and suggestions. We welcome your com-
2021 and earlier Form W-4P. Worksheet 1B is used with ments about this publication and suggestions for future
the STANDARD Withholding Rate Schedules in the 2022 editions.
Percentage Method Tables for Automated Payroll Sys- You can send us comments through IRS.gov/
tems and Withholding on Periodic Payments of Pensions FormComments.
and Annuities that are included in section 1. If a payer is Or, you can write to:
figuring withholding on periodic payments based on a
2021 or earlier Form W-4P, the payer may also figure Internal Revenue Service
withholding using the methods described in section 3 and Tax Forms and Publications
section 5. For more information about the redesigned 1111 Constitution Ave. NW, IR-6526
Form W-4P, see Form W-4P, later. Also, see How To Washington, DC 20224
Treat 2021 and Earlier Forms W-4P as if They Were 2022
or Later Forms W-4P, later, for an optional computational Although we can’t respond individually to each com-
bridge. ment received, we do appreciate your feedback and will
For more information about the new 2022 Form W-4R, consider your comments and suggestions as we revise
see section 8 of Pub. 15-A, Employer's Supplemental Tax our tax forms, instructions, and publications. Don't send
Guide. tax questions, tax returns, or payments to the above ad-
dress.
Getting answers to your tax questions. If you have
Reminders a tax question not answered by this publication, check
IRS.gov and How To Get Tax Help at the end of this publi-
Employers may use an optional computational bridge to cation.
treat 2019 or earlier Forms W-4 as if they were 2020 or Getting tax forms, instructions, and publications.
later Forms W-4 for purposes of figuring federal income Go to IRS.gov/Forms to download current and prior-year
tax withholding. See How To Treat 2019 and Earlier forms, instructions, and publications.
Forms W-4 as if They Were 2020 or later Forms W-4,
later, for more information. Ordering tax forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms, instruc-
tions, and publications; call 800-829-3676 to order
Introduction prior-year forms and instructions. The IRS will process
your order for forms and publications as soon as possible.
Don't resubmit requests you've already sent us. You can
This publication supplements Pub. 15, Employer's Tax
get forms and publications faster online.
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 al-
ternative methods for figuring withholding, and provides Photographs of Missing
the Tables for Withholding on Distributions of Indian Gam-
ing Profits to Tribal Members. You may also use the In- Children
come Tax Withholding Assistant for Employers at
IRS.gov/ITWA to help you figure federal income tax with- The IRS is a proud partner with the National Center for
holding; however, this transitional tool will no longer be Missing & Exploited Children® (NCMEC). Photographs of
available after 2022. missing children selected by the Center may appear in
Although this publication may be used in certain situa- this publication on pages that would otherwise be blank.
tions to figure federal income tax withholding on supple- You can help bring these children home by looking at the
mental wages, the methods of withholding described in photographs and calling 1-800-THE-LOST
this publication can’t be used if the 37% mandatory flat (1-800-843-5678) if you recognize a child.
rate withholding applies or if the 22% optional flat rate
withholding is used to figure federal income tax withhold-
ing. For more information about withholding on supple- Form W-4
mental wages, see section 7 of Pub. 15.
Although this publication is used to figure federal in- Beginning with the 2020 Form W-4, employees are no lon-
come tax withholding on periodic payments of pensions ger able to request adjustments to their withholding using
and annuities, the methods of withholding described in withholding allowances. Instead, using the new Form W-4,
this publication can’t be used to figure withholding on non- employees provide employers with amounts to increase
periodic payments or withholding on eligible rollover distri- or decrease the amount of taxes withheld and amounts to
butions. Periodic payments are those made in install- increase or decrease the amount of wage income subject
ments at regular intervals over a period of more than 1 to income tax withholding.
year. They may be paid annually, quarterly, monthly, etc.
For more information about withholding on pensions and Form W-4 contains 5 steps. Every Form W-4 employ-
annuities, see section 8 of Pub. 15-A. ers receive from an employee in 2020 or later should
show a completed Step 1 (name, address, social security

Page 2 Publication 15-T (2022)

number, and filing status) and a dated signature in Step 5. steps are permitted for displaying such required informa-
Employees complete Steps 2, 3, and/or 4 only if relevant tion, and if the electronic system has toggles for those
to their personal situations. Steps 2, 3, and 4 show adjust- steps that limit the amount of text that is viewable, the tog-
ments that affect withholding calculations. gles must be off as the default. If the electronic system
places steps on different pages, users must be required to
For employees who don’t complete any steps other
go to each page before they may electronically sign the
than Step 1 and Step 5, employers withhold the amount
form. The electronic system must also include a hyperlink
based on the filing status, wage amounts, and payroll pe-
to Form W-4 on IRS.gov and/or include the pages 2–4 in-
riod. But see Exemption from withholding, later.
structions and worksheets in their entirety in the electronic
For employees completing one or more of Steps 2, 3, system interface itself (inclusion of only some of this infor-
and/or 4 on Form W-4, adjustments are as follows. mation requires a link to the form). Additionally, the elec-
tronic system must provide a field for employees who are
Step 2. If the employee checks the box in Step 2, the eligible and want to claim an exemption from withholding
employer figures withholding from the “Form W-4, Step 2, to certify that they are exempt (including, for example, a
Checkbox” column in the Percentage Method or Wage checkbox) immediately below or after Step 4c to allow
Bracket Method tables. This results in higher withholding users to elect no withholding from their payments. You
for the employee. If the employee chooses one of the must also include the two conditions that taxpayers are
other two alternatives from this step, the higher withhold- certifying that they meet: “you had no federal income tax
ing is included with any other additional tax amounts per liability in 2021 and you expect to have no federal income
pay period in Step 4(c). tax liability in 2022.” Finally, you must continue to provide
a field for nonresident aliens to enter nonresident alien
Step 3. Employers use the amount on this line as an an- status. See Pub. 15-A for more information on electronic
nual reduction in the amount of withholding. Employers system requirements.
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 How To Treat 2019 and Earlier Forms
the total may take into account other tax credits. If the W-4 as if They Were 2020 or later
Step 3 total is blank, but there are amounts entered on Forms W-4
one or two of the left lines in Step 3, the employer may ask
the employee if leaving the line blank was intentional. Employers may use an optional computational bridge to
treat 2019 or earlier Forms W-4 as if they were 2020 or
Steps 4(a) and 4(b). Employers increase the annual later Forms W-4 for purposes of figuring federal income
amount of wages subject to income tax withholding by the tax withholding. This computational bridge allows you to
annual amount shown in Step 4(a) and reduce the annual use computational procedures and data fields for a 2020
amount of wages subject to income tax withholding by the and later Form W-4 to arrive at the equivalent withholding
annual amount shown in Step 4(b). for an employee that would have applied using the com-
putational procedures and data fields on a 2019 or earlier
Step 4(c). Employers will increase withholding by the
Form W-4. You must make up to four adjustments to use
per pay period tax amount in Step 4(c).
this computational bridge.
New employee fails to furnish Form W-4. A new em- 1. Select the filing status in Step 1(c) of a 2020 or later
ployee who fails to furnish a Form W-4 will be treated as if Form W-4 that most accurately reflects the employ-
they had checked the box for Single or Married filing sep- ee’s marital status on line 3 of a 2019 or earlier Form
arately in Step 1(c) and made no entries in Step 2, Step 3, W-4. Treat the employee as “Single or Married filing
or Step 4 of Form W-4. However, an employee who was separately” on a 2020 or later Form W-4 if the em-
paid wages before 2020 and who failed to furnish a Form ployee selected either “Single” or “Married, but with-
W-4 should continue to be treated as Single and claiming hold at higher single rate” as their marital status on
zero allowances on a 2019 or earlier Form W-4. their 2019 or earlier Form W-4. Treat the employee as
“Married filing jointly” on a 2020 or later Form W-4 if
Exemption from withholding. Employees who write
the employee selected “Married” as their marital sta-
“Exempt” on Form W-4 in the space below Step 4(c) shall
tus on their 2019 or earlier Form W-4. You can’t con-
have no federal income tax withheld from their paychecks
vert an employee to a filing status of “Head of house-
except in the case of certain supplemental wages. Gener-
hold” using this computational bridge.
ally, an employee may claim exemption from federal in-
come tax withholding because he or she had no federal 2. Enter an amount in Step 4(a) on a 2020 or later Form
income tax liability last year and expects none this year. W-4 based on the filing status that you determined in
See the Form W-4 instructions for more information. (1) above when you converted the employee’s marital
status on a 2019 or earlier Form W-4. Enter $8,600 if
Electronic system to receive Form W-4. Electronic the employee’s filing status is “Single or Married filing
systems set up as a substitute to paper Forms W-4 must separately” or $12,900 if the employee’s filing status
exactly replicate the text and instructions from the face of is “Married filing jointly.”
the paper Form W-4 beginning with Step 1c through Step
4c (inclusive). No pop-ups or hoverboxes within those

Publication 15-T (2022) Page 3

 3. Multiply the number of allowances claimed on line 5 of This procedure only applies to nonresident alien em-
an employee’s 2019 or earlier Form W-4 by $4,300 ployees who have wages subject to income tax withhold-
and enter the result in Step 4(b) on a 2020 or later ing.
Form W-4.
Nonresident alien students from India and busi-
4. Enter the additional amount of withholding requested ! ness apprentices from India aren't subject to this
by the employee on line 6 of their 2019 or earlier Form CAUTION procedure.
W-4 in Step 4(c) of a 2020 or later Form W-4.
This computational bridge applies only for Forms Instructions. To figure how much federal income tax to
W-4 that were in effect on or before December withhold from the wages paid to a nonresident alien em-
!
CAUTION 31, 2019, and that continue in effect because an
ployee performing services in the United States, use the
employee didn’t submit a 2020 or later Form W-4. If an following steps.
employee is either required, or chooses, to submit a new Step 1. Determine if the nonresident alien employee has
Form W-4, it doesn’t change the requirement that the em- submitted a Form W-4 for 2020 or later or an earlier Form
ployee must use the current year’s revision of Form W-4. W-4. Then add to the wages paid to the nonresident alien
Upon putting in effect a new Form W-4 from an employee, employee for the payroll period the amount for the appli-
you must stop using this computational bridge for the ap- cable type of Form W-4 and payroll period.
plicable year of the new Form W-4. An employer using the If the nonresident alien employee was first paid wages
computational bridge for a Form W-4 furnished by an em- before 2020 and has not submitted a Form W-4 for 2020
ployee must retain the Form W-4 for its records. or later, add the amount shown in Table 1 to their wages
for calculating federal income tax withholding.
Lock-in letters. The IRS may have notified you in writing
that the employee must use a specific marital status and is Table 1
limited to a specific number of allowances in a letter (com- Payroll Period Add Additional
monly referred to as a “lock-in letter”) applicable before
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . . $166.30
2020. For more information about lock-in letters, see sec-
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . . . 332.70
tion 9 of Pub. 15. For lock-in letters based on 2019 or ear-
Semimonthly . . . . . . . . . . . . . . . . . . . . . . . . 360.40
lier Forms W-4, you may use this optional computational
Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . . 720.80
bridge to comply with the requirement to withhold based
Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . . 2,162.50
on the maximum withholding allowances and filing status
Semiannually . . . . . . . . . . . . . . . . . . . . . . . . 4,325.00
permitted in the lock-in letter.
Annually . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,650.00
Daily or Miscellaneous (each day of the payroll
Nonresident alien employees. You may use this com-
period) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33.30
putational bridge to convert a nonresident alien employ-
ee’s 2019 or earlier Form W-4 to a 2020 or later Form If the nonresident alien employee has submitted a
W-4. However, for the second adjustment of the computa- Form W-4 for 2020 or later or was first paid wages in
tional bridge, always enter $4,300 in Step 4(a) on a 2020 2020 or later, add the amount shown in Table 2 to their
or later Form W-4. If you convert a nonresident alien em- wages for calculating federal income tax withholding.
ployee’s 2019 or earlier Form W-4 to a 2020 or later Form
W-4, be sure to use Table 2 when adding an amount to Table 2
their wages for figuring federal income tax withholding. Payroll Period Add Additional
See Withholding Adjustment for Nonresident Alien Em-
ployees, later, for more information. Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . . $249.00
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . . . 498.10
For more information, see Treasury Decision 9924, Semimonthly . . . . . . . . . . . . . . . . . . . . . . . . 539.60
2020-44 I.R.B. 943, available at IRS.gov/irb/ Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,079.20
2020-44_IRB#TD-9924. Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . . 3,237.50
Semiannually . . . . . . . . . . . . . . . . . . . . . . . . 6,475.00
Withholding Adjustment for Annually . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,950.00

Nonresident Alien Employees Daily or Miscellaneous (each day of the payroll

period) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49.80
You should instruct nonresident aliens to see No-
TIP tice 1392, Supplemental Form W-4 Instructions Step 2. Enter the amount figured in Step 1 above as the
for Nonresident Aliens, before completing Form total taxable wages on line 1a of the withholding work-
W-4. sheet that you use to figure federal income tax withhold-
ing.
Apply the procedure discussed next to figure the amount The amounts from Tables 1 and 2 are added to wages
of federal income tax to withhold from the wages of non- solely for calculating income tax withholding on the wages
resident alien employees performing services within the of the nonresident alien employee. The amounts from the
United States. 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

Page 4 Publication 15-T (2022)

increase the social security tax or Medicare tax liability of Step 2. If the payee completes Step 2, the payer will use
the employer or the employee, or the FUTA tax liability of the amount in Step 2(b)(iii) from the 2022 Form W-4P in
the employer. Worksheet 1B to figure income tax withholding.

Example. An employer pays wages of $300 for a Step 3. Payers use the amount on this line as an annual
weekly payroll period to a married nonresident alien em- reduction in the amount of withholding. Payers should use
ployee. The nonresident alien has a properly completed the amount the payee entered as the total in Step 3 of
2019 Form W-4 on file with the employer that shows mari- Form W-4P even if it is not equal to the sum of any
tal status as "Single" with one withholding allowance and amounts entered on the left in Step 3 because the total
indicated status as a nonresident alien on Form W-4, may take into account other tax credits. If the Step 3 total
line 6 (see Nonresident alien employee's Form W-4 in is blank, but there are amounts entered on one or two of
section 9 of Pub. 15 for details on how a 2022 Form W-4 the left lines in Step 3, the payer may ask the payee if
must be completed). The employer determines the wages leaving the line blank was intentional.
to be used in the withholding tables by adding to the $300
amount of wages paid the amount of $166.30 from Ta- Steps 4(a) and 4(b). Payers increase the annual amount
ble 1 under Step 1 ($466.30 total). The employer has a of pension/annuity payments subject to income tax with-
manual payroll system and prefers to use the Wage holding by the annual amount shown in Step 4(a) and re-
Bracket Method tables to figure withholding. The em- duce the annual amount of pension/annuity payments
ployer will use Worksheet 3 and the withholding tables in subject to income tax withholding by the annual amount
section 3 to determine the income tax withholding for the shown in Step 4(b).
nonresident alien employee. In this example, the em-
Step 4(c). Payers will increase withholding on each pay-
ployer would withhold $33 in federal income tax from the
ment by the tax amount in Step 4(c).
weekly wages of the nonresident alien employee.
The $166.30 added to wages for calculating income tax Optional use of 2021 Form W-4P for 2022. Although
withholding isn't reported on Form W-2 and doesn't in- the final redesigned Form W-4P is available for use in
crease the income tax liability of the employee. Also, the 2022, the IRS is postponing the requirement to begin us-
$166.30 added to wages doesn't affect the social security ing the form until January 1, 2023. Payers should update
tax or Medicare tax liability of the employer or the em- their system programming for the 2022 Form W-4P and
ployee, or the FUTA tax liability of the employer. are encouraged to begin using it in 2022 as soon as pro-
gramming is in place but may otherwise continue to use
Supplemental wage payment. This procedure for de-
the 2021 Form W-4P. The 2021 Form W-4P contains
termining the amount of federal income tax withholding for
three lines to complete after the payee enters their name,
nonresident alien employees doesn't apply to a supple-
SSN, address, and claim or identification number, if any,
mental wage payment (see section 7 of Pub. 15) if the
of their pension or annuity contract.
37% mandatory flat rate withholding applies or if the 22%
optional flat rate withholding is being used to figure in- Line 1. If the payee doesn't want any federal income tax
come tax withholding on the supplemental wage payment. withheld from their pension or annuity, they check the box
on line 1 and skip lines 2 and 3.

Form W-4P Line 2. The payee enters the total number of allowances
and checks the box for their marital status.
Payees use Form W-4P to have payers withhold the cor-
Line 3. The payee can enter an additional dollar amount
rect amount of federal income tax from periodic pension,
that they want withheld from each periodic pension or an-
annuity (including commercial annuities), profit-sharing
nuity payment.
and stock bonus plan, or IRA payments.
Payee fails to furnish Form W-4P or provides an in-
Using new 2022 Form W-4P. Payees provide payers
correct SSN on Form W-4P. In the case of a payer us-
with amounts to increase or decrease the amount of taxes
ing the new 2022 Form W-4P, a payee who received the
withheld and amounts to increase or decrease the amount
first periodic pension or annuity payment in 2022 but who
of pension/annuity payments subject to income tax with-
fails to furnish a 2022 Form W-4P or fails to provide a cor-
holding. Form W-4P contains 5 steps. Every Form W-4P
rect SSN on the 2022 Form W-4P will be treated as if they
payers receive from a payee in 2022 should show a com-
had checked the box for Single in Step 1 and had no en-
pleted Step 1 (name, address, social security number
tries in Step 2, Step 3, and Step 4 of the 2022 Form W-4P.
(SSN), and filing status) and a dated signature in Step 5.
In the case of a payer using the 2021 Form W-4P for
Payees complete Steps 2, 3, and/or 4 only if relevant to
2022, a payee who received the first periodic pension or
their personal situations. Steps 2, 3, and 4 show adjust-
annuity payment in 2022 but who fails to furnish such a
ments that affect withholding calculations.
2021 Form W-4P will be treated as if they had no entries
For payees completing one or more of Steps 2, 3,
on lines 1 and 3 and completed line 2 indicating a status
and/or 4 on the 2022 Form W-4P, adjustments are as fol-
of Married, and claiming 3 allowances. In the case of a
lows.
payer using the 2021 Form W-4P, a payee who received
the first periodic pension or annuity payment in 2022 but

Publication 15-T (2022) Page 5

who fails to provide a correct SSN on the 2021 Form How To Treat 2021 and Earlier Forms
W-4P will be treated as if they had no entries on lines 1
and 3 and had completed line 2 indicating a status of Sin-
W-4P as if They Were 2022 or Later
gle, and claiming zero allowances. If a payee received Forms W-4P
their first periodic pension or annuity payment before 2022
and had failed to furnish a Form W-4P when those pay- Payers may use an optional computational bridge to treat
ments began, you must continue to withhold on those pe- 2021 or earlier Forms W-4P as if they were 2022 or later
riodic payments as if the recipient were married claiming Forms W-4P for purposes of figuring federal income tax
three withholding allowances on a Form W-4P for 2021 or withholding. This computational bridge can reduce system
earlier, unless the payee furnishes a Form W-4P request- complexity by allowing payers to permanently use compu-
ing a change in withholding. If a payee is treated as mar- tational procedures and data fields for a 2022 and later
ried claiming three withholding allowances on a 2021 or Form W-4P to arrive at the equivalent withholding for a
earlier Form W-4P, tax will be withheld on a payment that payee that would have applied using the computational
is at least $2,165 per month. procedures and data fields on a 2021 or earlier Form
W-4P. You must make up to four adjustments to use this
Choosing not to have income tax withheld. In the computational bridge, but it will simplify data storage and
case of a payer using the new 2022 Form W-4P, a payee eliminate some steps in Worksheet 1B.
who writes “No Withholding” on the 2022 Form W-4P in 1. Select the filing status in Step 1(c) of a 2022 or later
the space below Step 4(c) shall have no federal income Form W-4P that most accurately reflects the payee's
tax withheld from their periodic pension or annuity pay- marital status on line 2 of a 2021 or earlier Form
ments. In the case of a payer using the 2021 Form W-4P W-4P. Treat the payee as “Single or Married filing
for 2022, a payee who checks the box on line 1 on the separately” on a 2022 or later Form W-4P if the payee
2021 Form W-4P shall have no federal income tax with- selected either “Single” or “Married, but withhold at
held from their periodic pension or annuity payments. Re- higher single rate” as their marital status on their 2021
gardless of the Form W-4P used, withholding is required or earlier Form W-4P. Treat the payee as “Married fil-
on any periodic payments that are delivered to a payee, ing jointly” on a 2022 or later Form W-4P if the payee
except if the payee is a nonresident alien, outside of the selected “Married” as their marital status on their 2021
United States or its possessions. or earlier Form W-4P. You can't convert a payee to a
Withholding on periodic pension and annuity pay- filing status of “Head of household” using this compu-
ments to nonresident aliens and foreign estates. tational bridge.
Withholding methods on periodic pension and annuity 2. Enter an amount in Step 4(a) on a 2022 or later Form
payments discussed in this publication don't apply to non- W-4P based on the filing status that you determined
resident aliens and foreign estates. See Pub. 515, With- in (1) above when you converted the payee's marital
holding of Tax on Nonresident Aliens and Foreign Entities, status on a 2021 or earlier Form W-4P. Enter $8,600 if
for more information. the payee's filing status is “Single or Married filing
separately” or $12,900 if the payee's filing status is
Electronic system to receive Form W-4P. Electronic “Married filing jointly.”
systems set up as a substitute to paper 2022 Forms W-4P
must exactly replicate the text and instructions from the 3. Multiply the number of allowances claimed on line 2 of
face of the paper Form W-4P beginning with Step 1c a payee's 2021 or earlier Form W-4P by $4,300 and
through Step 4c (inclusive). No pop-ups or hoverboxes enter the result in Step 4(b) on a 2022 or later Form
within those steps are permitted and if the electronic sys- W-4P.
tem has toggles for those steps that limit the amount of 4. Enter the additional amount of withholding requested
text that is viewable, the toggles must be off as the de- by the payee on line 3 of their 2021 or earlier Form
fault. If the electronic system places steps on different pa- W-4P in Step 4(c) of a 2022 or later Form W-4P.
ges, users must be required to go to each page before
they may electronically sign the form. The electronic sys- If you use this computational bridge, you will skip Steps
tem must also include a hyperlink to Form W-4P on 1(j)–(l) and any other instructions in Worksheet 1B that
IRS.gov or include the instructions and worksheet in their reference a 2021 or earlier Form W-4P.
entirety in the electronic system interface itself (inclusion This computational bridge applies only for Forms
of only some of this information requires a link to the W-4P (including default elections) that were in ef-
form). Finally, the electronic system must provide a field
!
CAUTION fect on or before December 31, 2021, and that
(including, for example, a checkbox) immediately below or continue in effect because a payee didn't submit a 2022 or
after Step 4c to allow users to elect no withholding from later Form W-4P. If a payee chooses to submit a new
their payments. See Pub. 15-A for more information on Form W-4P, it doesn't change the general requirement
electronic system requirements. that the payee must use the current year's revision of
Form W-4P. Upon putting in effect a new Form W-4P from
a payee, you must stop using this computational bridge for
the applicable year of the new Form W-4P. If payers are
unable to put the 2022 Form W-4P in place at the
beginning of 2022, the computational bridge would also

Page 6 Publication 15-T (2022)

be applied to 2021 Forms W-4P submitted in 2022 once nearest dollar. You may also round the tax for the pay pe-
the transition to the new form occurs. riod to the nearest dollar. If rounding is used, it must be
used consistently. Withheld tax amounts should be roun-
ded to the nearest whole dollar by dropping amounts un-
der 50 cents and increasing amounts from 50 to 99 cents
Rounding to the next dollar. For example, $2.30 becomes $2 and
$2.50 becomes $3.
To figure the income tax to withhold, you may reduce the
last digit of the wages to zero, or figure the wages to the

Publication 15-T (2022) Page 7

 method works for Forms W-4 for all prior, current, and fu-
1. Percentage Method Tables ture years. This method also works for any amount of wa-
ges. If the Form W-4 is from 2019 or earlier, this method
for Automated Payroll Systems works for any number of withholding allowances claimed.

and Withholding on Periodic If you're a payer making periodic payments of pensions

and annuities, use Worksheet 1B and the Percentage
Payments of Pensions and Method tables in this section to figure federal income tax
withholding. This method works for Forms W-4P for all
Annuities prior, current, and future years. If a payer is figuring with-
holding on periodic payments based on a 2021 or earlier
If you're an employer with an automated payroll system, Form W-4P, the payer may also figure withholding using
use Worksheet 1A and the Percentage Method tables in the methods described in section 3 and section 5.
this section to figure federal income tax withholding. This
Worksheet 1A. Employer’s Withholding Worksheet for
Percentage Method Tables for Automated Payroll Systems Keep for Your Records

Table 3 Semiannually Quarterly Monthly Semimonthly Biweekly Weekly Daily

2 4 12 24 26 52 260

Step 1. Adjust the employee's payment 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 or later 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 or later 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 or later, 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 or later 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 $

Page 8 Publication 15-T (2022)

Worksheet 1B. Payer’s Worksheet for Figuring Withholding
From Periodic Pension or Annuity Payments Keep for Your Records

Table 4 Monthly Semimonthly Biweekly Weekly Daily

12 24 26 52 260

Step 1. Adjust the payee's payment amount

1a Enter the payee's total payment this period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a $
1b Enter the number of payment periods you have per year (see Table 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c Multiply line 1a by the number on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c $

If the payee HAS submitted a Form W-4P for 2022 or later, figure the Adjusted Annual Payment Amount as follows:
1d Enter the amount from Step 4(a) of the payee's Form W-4P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d $
1e Add lines 1c and 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e $
1f Enter the amount from Step 4(b) of the payee's Form W-4P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f $
1g 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 less than zero, enter it in parentheses. This is the Adjusted Annual
Payment Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......... 1i $

If the payee HAS NOT submitted a Form W-4P for 2022 or later, figure the Adjusted Annual Payment Amount as follows:
1j Enter the number of allowances claimed on the payee's most recent Form W-4P . . . . . . . . . . . . . . . . . . . . . . . . 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 Payment Amount . . . . . . . . 1l $

Step 2. Figure the Tentative Annual Withholding Amount

based on the payee's Adjusted Annual Payment Amount and filing status (Step 1(c) of the 2022 or later Form W-4P) or marital status (line 2 of Form
W-4P from 2021 or earlier forms).
If the payee HAS submitted a Form W-4P for 2022 or later AND Step 2(b)(iii) of Form W-4P contains a non-zero amount, complete Parts I, II, and III of Step 2.
Otherwise, complete Parts I and III only.
Part I: If the payee HAS submitted a Form W-4P for 2022 or later AND Step 2(b)(iii) of Form W-4P contains a non-zero amount, complete lines 2a–2c
and then resume on line 2e. Otherwise, begin on line 2d.
2a Enter the amount from Step 2(b)(iii) of Form W-4P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a $
2b Enter $12,900 if the taxpayer is married filing jointly or $8,600 otherwise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b $
2c Subtract line 2b from line 2a. (If the result is zero or less, enter -0-.) Then skip to line 2e . . . . . . . . . . . . . . . . . . . 2c $
OR
2d If lines 2a–2c don’t apply: Enter the payee's Adjusted Annual Payment Amount from line 1i or 1l, but not less
than zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2d $
2e Using the amount on line 2c or line 2d (whichever is not missing), find the row in the STANDARD Withholding Rate
Schedules of the Annual Percentage Method table in which the amount on line 2c or line 2d (whichever is not
missing) is at least the amount in column A but less than the amount in column B, and then enter here the amount
from column A of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e $
2f Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f $
2g Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g %
2h Subtract line 2e from line 2c or line 2d (whichever is not missing) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2h $
2i Multiply the amount on line 2h by the percentage on line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2i $
2j Add lines 2f and 2i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2j $

Part II: (Complete Part II if there is an amount on line 2a above. Skip Part II if there is an amount on line 2d above.)
2k Enter the amount from Step 2(b)(iii) of the payee's Form W-4P, even if negative . . . . . . . . . . . . . . . . . . . . . . . . 2k $
2l Enter the payee's Adjusted Annual Payment Amount from line 1i above, even if negative . . . . . . . . . . . . . . . . 2l $
2m Add lines 2k and 2l. If the result is zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2m $
2n Find the row in the appropriate STANDARD Withholding Rate Schedules of the Annual Percentage Method table in
which the amount on line 2m is at least the amount in column A but less than the amount in column B, and then enter
here the amount from column A of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2n $
2o Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2o $
2p Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2p %
2q Subtract line 2n from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2q $
2r Multiply the amount on line 2q by the percentage on line 2p . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2r $
2s Add lines 2o and 2r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2s $
2t Subtract line 2j from line 2s. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2t $

Part III: For ALL payees, identify the Tentative Annual Withholding Amount as follows:
2u If there is a non-zero amount in Step 2(b)(iii) of the payee's 2022 or later Form W-4P, enter the amount from line 2t.
Otherwise, enter the amount from line 2j . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2u $

Step 3. Account for tax credits

3a If the payee has submitted a Form W-4P for 2022 or later, enter the amount from Step 3 of that form; otherwise,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a $
3b Subtract line 3a from line 2u. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b $

Step 4. Figure the final amount to withhold

4a Divide the amount on line 3b by the number of payment periods from line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . 4a $
4b Enter the additional amount to withhold from the payee's Form W-4P (Step 4(c) of the 2022 or later Form W-4P or
line 3 of Form W-4P from 2021 or earlier forms) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b $
4c Add lines 4a and 4b. This is the amount to withhold from the payee’s payment this payment period . . . . . . . 4c $

Publication 15-T (2022) Page 9

 2022 Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic
Payments of Pensions and Annuities
STANDARD Withholding Rate Schedules Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is (Use these if the Form W-4 is from 2020 or later and the box in Step 2 of
from 2020 or later and the box in Step 2 of Form W-4 is NOT checked. Also Form W-4 IS checked)
use these for Form W-4P from any year.)
If the Adjusted Annual If the Adjusted Annual
Wage Amount on Wage Amount on
Worksheet 1A or Worksheet 1A is:
the Adjusted Annual of the
Payment Amount on amount that of the
Worksheet 1B is: The the Adjusted The amount that
tentative Annual Wage tentative the Adjusted
But less amount to Plus this or Payment But less amount to Plus this Annual Wage
At least— than— withhold is: percentage— exceeds— At least— than— withhold is: percentage— exceeds—
A B C D E A B C D E
Married Filing Jointly Married Filing Jointly
$0 $13,000 $0.00 0% $0 $0 $12,950 $0.00 0% $0
$13,000 $33,550 $0.00 10% $13,000 $12,950 $23,225 $0.00 10% $12,950
$33,550 $96,550 $2,055.00 12% $33,550 $23,225 $54,725 $1,027.50 12% $23,225
$96,550 $191,150 $9,615.00 22% $96,550 $54,725 $102,025 $4,807.50 22% $54,725
$191,150 $353,100 $30,427.00 24% $191,150 $102,025 $183,000 $15,213.50 24% $102,025
$353,100 $444,900 $69,295.00 32% $353,100 $183,000 $228,900 $34,647.50 32% $183,000
$444,900 $660,850 $98,671.00 35% $444,900 $228,900 $336,875 $49,335.50 35% $228,900
$660,850 $174,253.50 37% $660,850 $336,875 $87,126.75 37% $336,875

Single or Married Filing Separately Single or Married Filing Separately

$0 $4,350 $0.00 0% $0 $0 $6,475 $0.00 0% $0
$4,350 $14,625 $0.00 10% $4,350 $6,475 $11,613 $0.00 10% $6,475
$14,625 $46,125 $1,027.50 12% $14,625 $11,613 $27,363 $513.75 12% $11,613
$46,125 $93,425 $4,807.50 22% $46,125 $27,363 $51,013 $2,403.75 22% $27,363
$93,425 $174,400 $15,213.50 24% $93,425 $51,013 $91,500 $7,606.75 24% $51,013
$174,400 $220,300 $34,647.50 32% $174,400 $91,500 $114,450 $17,323.75 32% $91,500
$220,300 $544,250 $49,335.50 35% $220,300 $114,450 $276,425 $24,667.75 35% $114,450
$544,250 $162,718.00 37% $544,250 $276,425 $81,359.00 37% $276,425

Head of Household Head of Household

$0 $10,800 $0.00 0% $0 $0 $9,700 $0.00 0% $0
$10,800 $25,450 $0.00 10% $10,800 $9,700 $17,025 $0.00 10% $9,700
$25,450 $66,700 $1,465.00 12% $25,450 $17,025 $37,650 $732.50 12% $17,025
$66,700 $99,850 $6,415.00 22% $66,700 $37,650 $54,225 $3,207.50 22% $37,650
$99,850 $180,850 $13,708.00 24% $99,850 $54,225 $94,725 $6,854.00 24% $54,225
$180,850 $226,750 $33,148.00 32% $180,850 $94,725 $117,675 $16,574.00 32% $94,725
$226,750 $550,700 $47,836.00 35% $226,750 $117,675 $279,650 $23,918.00 35% $117,675
$550,700 $161,218.50 37% $550,700 $279,650 $80,609.25 37% $279,650

Page 10 Publication 15-T (2022)

 the Wage Bracket method, use the worksheet below and
2. Wage Bracket Method the Wage Bracket Method tables that follow to figure fed-
eral income tax withholding.
Tables for Manual Payroll These Wage Bracket Method tables cover a limited
Systems With Forms W-4 From amount of annual wages (generally, less than $100,000).
If you can't use the Wage Bracket Method tables because
2020 or Later 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.
If you compute payroll manually, your employee has sub-
mitted a Form W-4 for 2020 or later, and you prefer to use
Worksheet 2. Employer’s Withholding Worksheet for Wage
Bracket Method Tables for Manual Payroll Systems With
Forms W-4 From 2020 or Later Keep for Your Records

Table 5 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 5) . . . . . . . . . . . . . . . . . . . . . . . . . 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 Method 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 $

Publication 15-T (2022) Page 11

2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
WEEKLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$0 $125 $0 $0 $0 $0 $0 $0
$125 $135 $0 $0 $0 $0 $0 $1
$135 $145 $0 $0 $0 $0 $0 $2
$145 $155 $0 $0 $0 $0 $0 $3
$155 $165 $0 $0 $0 $0 $0 $4
$165 $175 $0 $0 $0 $0 $0 $5
$175 $185 $0 $0 $0 $0 $0 $6
$185 $195 $0 $0 $0 $0 $0 $7
$195 $205 $0 $0 $0 $1 $0 $8
$205 $215 $0 $0 $0 $2 $0 $9
$215 $225 $0 $0 $0 $3 $0 $10
$225 $235 $0 $0 $0 $4 $0 $11
$235 $245 $0 $0 $0 $5 $0 $12
$245 $255 $0 $0 $0 $6 $0 $13
$255 $265 $0 $1 $0 $7 $1 $14
$265 $275 $0 $2 $0 $8 $2 $15
$275 $285 $0 $3 $0 $9 $3 $17
$285 $295 $0 $4 $0 $10 $4 $18
$295 $305 $0 $5 $0 $11 $5 $19
$305 $315 $0 $6 $0 $12 $6 $20
$315 $325 $0 $7 $0 $13 $7 $21
$325 $335 $0 $8 $0 $14 $8 $23
$335 $345 $0 $9 $0 $16 $9 $24
$345 $355 $0 $10 $0 $17 $10 $25
$355 $365 $0 $11 $0 $18 $11 $26
$365 $375 $0 $12 $0 $19 $12 $27
$375 $385 $0 $13 $1 $20 $13 $29
$385 $395 $0 $14 $2 $22 $14 $30
$395 $405 $0 $15 $3 $23 $15 $31
$405 $415 $0 $16 $4 $24 $16 $32
$415 $425 $0 $17 $5 $25 $17 $33
$425 $435 $0 $18 $6 $26 $18 $35
$435 $445 $0 $19 $7 $28 $19 $36
$445 $455 $0 $20 $8 $29 $20 $37
$455 $465 $0 $21 $9 $30 $21 $38
$465 $475 $0 $23 $10 $31 $23 $39
$475 $485 $0 $24 $11 $32 $24 $41
$485 $495 $0 $25 $12 $34 $25 $42
$495 $505 $0 $26 $13 $35 $26 $43
$505 $515 $1 $27 $14 $36 $27 $44
$515 $525 $2 $29 $15 $37 $29 $45
$525 $535 $3 $30 $16 $38 $30 $47
$535 $545 $4 $31 $17 $40 $31 $49
$545 $555 $5 $32 $18 $41 $32 $51
$555 $565 $6 $33 $19 $42 $33 $54
$565 $575 $7 $35 $20 $43 $35 $56
$575 $585 $8 $36 $21 $44 $36 $58
$585 $595 $9 $37 $22 $46 $37 $60
$595 $605 $10 $38 $23 $47 $38 $62
$605 $615 $11 $39 $24 $48 $39 $65
$615 $625 $12 $41 $25 $49 $41 $67
$625 $635 $13 $42 $26 $50 $42 $69
$635 $645 $14 $43 $27 $52 $43 $71
$645 $655 $15 $44 $28 $53 $44 $73
$655 $665 $16 $45 $29 $54 $45 $76
$665 $675 $17 $47 $30 $55 $47 $78
$675 $685 $18 $48 $31 $56 $48 $80
$685 $695 $19 $49 $32 $58 $49 $82
$695 $705 $20 $50 $34 $59 $50 $84
$705 $715 $21 $51 $35 $60 $51 $87
$715 $725 $22 $53 $36 $61 $53 $89
$725 $735 $23 $54 $37 $63 $54 $91
$735 $745 $24 $55 $38 $65 $55 $93
$745 $755 $25 $56 $40 $67 $56 $95
$755 $765 $26 $57 $41 $70 $57 $98

Page 12 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
WEEKLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$765 $775 $27 $59 $42 $72 $59 $100
$775 $785 $28 $60 $43 $74 $60 $102
$785 $795 $29 $61 $44 $76 $61 $104
$795 $805 $30 $62 $46 $78 $62 $106
$805 $815 $31 $63 $47 $81 $63 $109
$815 $825 $32 $65 $48 $83 $65 $111
$825 $835 $33 $66 $49 $85 $66 $113
$835 $845 $34 $67 $50 $87 $67 $115
$845 $855 $35 $68 $52 $89 $68 $117
$855 $865 $36 $69 $53 $92 $69 $120
$865 $875 $37 $71 $54 $94 $71 $122
$875 $885 $38 $72 $55 $96 $72 $124
$885 $895 $39 $73 $56 $98 $73 $126
$895 $905 $40 $74 $58 $100 $74 $128
$905 $915 $42 $75 $59 $103 $75 $131
$915 $925 $43 $77 $60 $105 $77 $133
$925 $935 $44 $78 $61 $107 $78 $135
$935 $945 $45 $79 $62 $109 $79 $137
$945 $955 $46 $80 $64 $111 $80 $139
$955 $965 $48 $81 $65 $114 $81 $142
$965 $975 $49 $83 $66 $116 $83 $144
$975 $985 $50 $84 $67 $118 $84 $146
$985 $995 $51 $85 $68 $120 $85 $148
$995 $1,005 $52 $86 $70 $122 $86 $151
$1,005 $1,015 $54 $87 $71 $125 $87 $153
$1,015 $1,025 $55 $89 $72 $127 $89 $156
$1,025 $1,035 $56 $90 $73 $129 $90 $158
$1,035 $1,045 $57 $91 $74 $131 $91 $160
$1,045 $1,055 $58 $92 $76 $134 $92 $163
$1,055 $1,065 $60 $94 $77 $136 $94 $165
$1,065 $1,075 $61 $96 $78 $138 $96 $168
$1,075 $1,085 $62 $99 $79 $141 $99 $170
$1,085 $1,095 $63 $101 $80 $143 $101 $172
$1,095 $1,105 $64 $103 $82 $146 $103 $175
$1,105 $1,115 $66 $105 $83 $148 $105 $177
$1,115 $1,125 $67 $107 $84 $150 $107 $180
$1,125 $1,135 $68 $110 $85 $153 $110 $182
$1,135 $1,145 $69 $112 $86 $155 $112 $184
$1,145 $1,155 $70 $114 $88 $158 $114 $187
$1,155 $1,165 $72 $116 $89 $160 $116 $189
$1,165 $1,175 $73 $118 $90 $162 $118 $192
$1,175 $1,185 $74 $121 $91 $165 $121 $194
$1,185 $1,195 $75 $123 $92 $167 $123 $196
$1,195 $1,205 $76 $125 $94 $170 $125 $199
$1,205 $1,215 $78 $127 $95 $172 $127 $201
$1,215 $1,225 $79 $129 $96 $174 $129 $204
$1,225 $1,235 $80 $132 $97 $177 $132 $206
$1,235 $1,245 $81 $134 $98 $179 $134 $208
$1,245 $1,255 $82 $136 $100 $182 $136 $211
$1,255 $1,265 $84 $138 $101 $184 $138 $213
$1,265 $1,275 $85 $140 $102 $186 $140 $216
$1,275 $1,285 $86 $143 $103 $189 $143 $218
$1,285 $1,295 $87 $145 $104 $191 $145 $220
$1,295 $1,305 $88 $147 $106 $194 $147 $223
$1,305 $1,315 $90 $149 $107 $196 $149 $225
$1,315 $1,325 $91 $151 $108 $198 $151 $228
$1,325 $1,335 $92 $154 $109 $201 $154 $230
$1,335 $1,345 $93 $156 $110 $203 $156 $232
$1,345 $1,355 $94 $158 $112 $206 $158 $235
$1,355 $1,365 $96 $160 $113 $208 $160 $237
$1,365 $1,375 $97 $162 $114 $210 $162 $240
$1,375 $1,385 $98 $165 $115 $213 $165 $242
$1,385 $1,395 $99 $167 $116 $215 $167 $244
$1,395 $1,405 $100 $169 $118 $218 $169 $247
$1,405 $1,415 $102 $171 $119 $220 $171 $249

Publication 15-T (2022) Page 13

2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
WEEKLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$1,415 $1,425 $103 $173 $120 $222 $173 $252
$1,425 $1,435 $104 $176 $121 $225 $176 $254
$1,435 $1,445 $105 $178 $122 $227 $178 $256
$1,445 $1,455 $106 $180 $124 $230 $180 $259
$1,455 $1,465 $108 $182 $126 $232 $182 $261
$1,465 $1,475 $109 $184 $128 $234 $184 $264
$1,475 $1,485 $110 $187 $130 $237 $187 $266
$1,485 $1,495 $111 $189 $133 $239 $189 $268
$1,495 $1,505 $112 $191 $135 $242 $191 $271
$1,505 $1,515 $114 $193 $137 $244 $193 $273
$1,515 $1,525 $115 $195 $139 $246 $195 $276
$1,525 $1,535 $116 $198 $141 $249 $198 $278
$1,535 $1,545 $117 $200 $144 $251 $200 $280
$1,545 $1,555 $118 $202 $146 $254 $202 $283
$1,555 $1,565 $120 $204 $148 $256 $204 $285
$1,565 $1,575 $121 $206 $150 $258 $206 $288
$1,575 $1,585 $122 $209 $152 $261 $209 $290
$1,585 $1,595 $123 $211 $155 $263 $211 $292
$1,595 $1,605 $124 $213 $157 $266 $213 $295
$1,605 $1,615 $126 $215 $159 $268 $215 $297
$1,615 $1,625 $127 $217 $161 $270 $217 $300
$1,625 $1,635 $128 $220 $163 $273 $220 $302
$1,635 $1,645 $129 $222 $166 $275 $222 $304
$1,645 $1,655 $130 $224 $168 $278 $224 $307
$1,655 $1,665 $132 $226 $170 $280 $226 $309
$1,665 $1,675 $133 $228 $172 $282 $228 $312
$1,675 $1,685 $134 $231 $174 $285 $231 $314
$1,685 $1,695 $135 $233 $177 $287 $233 $316
$1,695 $1,705 $136 $235 $179 $290 $235 $319
$1,705 $1,715 $138 $237 $181 $292 $237 $321
$1,715 $1,725 $139 $239 $183 $294 $239 $324
$1,725 $1,735 $140 $242 $185 $297 $242 $326
$1,735 $1,745 $141 $244 $188 $299 $244 $328
$1,745 $1,755 $142 $246 $190 $302 $246 $331
$1,755 $1,765 $144 $248 $192 $304 $248 $333
$1,765 $1,775 $145 $250 $194 $306 $250 $336
$1,775 $1,785 $146 $253 $196 $309 $253 $340
$1,785 $1,795 $147 $255 $199 $311 $255 $343
$1,795 $1,805 $148 $257 $201 $314 $257 $346
$1,805 $1,815 $150 $259 $203 $316 $259 $349
$1,815 $1,825 $151 $261 $205 $318 $261 $352
$1,825 $1,835 $152 $264 $207 $321 $264 $356
$1,835 $1,845 $153 $266 $210 $325 $266 $359
$1,845 $1,855 $154 $268 $212 $328 $268 $362
$1,855 $1,865 $156 $270 $214 $331 $270 $365
$1,865 $1,875 $157 $272 $216 $334 $272 $368
$1,875 $1,885 $158 $275 $218 $337 $275 $372
$1,885 $1,895 $159 $277 $221 $341 $277 $375
$1,895 $1,905 $160 $279 $223 $344 $279 $378
$1,905 $1,915 $162 $281 $225 $347 $281 $381
$1,915 $1,925 $163 $283 $227 $350 $283 $384

Page 14 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
BIWEEKLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$0 $250 $0 $0 $0 $0 $0 $0
$250 $260 $0 $0 $0 $0 $0 $1
$260 $270 $0 $0 $0 $0 $0 $2
$270 $280 $0 $0 $0 $0 $0 $3
$280 $290 $0 $0 $0 $0 $0 $4
$290 $300 $0 $0 $0 $0 $0 $5
$300 $310 $0 $0 $0 $0 $0 $6
$310 $320 $0 $0 $0 $0 $0 $7
$320 $330 $0 $0 $0 $0 $0 $8
$330 $340 $0 $0 $0 $0 $0 $9
$340 $350 $0 $0 $0 $0 $0 $10
$350 $360 $0 $0 $0 $0 $0 $11
$360 $370 $0 $0 $0 $0 $0 $12
$370 $380 $0 $0 $0 $0 $0 $13
$380 $390 $0 $0 $0 $1 $0 $14
$390 $400 $0 $0 $0 $2 $0 $15
$400 $410 $0 $0 $0 $3 $0 $16
$410 $420 $0 $0 $0 $4 $0 $17
$420 $430 $0 $0 $0 $5 $0 $18
$430 $440 $0 $0 $0 $6 $0 $19
$440 $450 $0 $0 $0 $7 $0 $20
$450 $465 $0 $0 $0 $8 $0 $21
$465 $480 $0 $0 $0 $10 $0 $23
$480 $495 $0 $0 $0 $11 $0 $25
$495 $510 $0 $0 $0 $13 $0 $26
$510 $525 $0 $2 $0 $14 $2 $28
$525 $540 $0 $3 $0 $16 $3 $30
$540 $555 $0 $5 $0 $17 $5 $32
$555 $570 $0 $6 $0 $19 $6 $34
$570 $585 $0 $8 $0 $20 $8 $35
$585 $600 $0 $9 $0 $22 $9 $37
$600 $615 $0 $11 $0 $23 $11 $39
$615 $630 $0 $12 $0 $25 $12 $41
$630 $645 $0 $14 $0 $26 $14 $43
$645 $660 $0 $15 $0 $28 $15 $44
$660 $675 $0 $17 $0 $30 $17 $46
$675 $690 $0 $18 $0 $31 $18 $48
$690 $705 $0 $20 $0 $33 $20 $50
$705 $720 $0 $21 $0 $35 $21 $52
$720 $735 $0 $23 $0 $37 $23 $53
$735 $750 $0 $24 $0 $39 $24 $55
$750 $765 $0 $26 $1 $40 $26 $57
$765 $780 $0 $27 $3 $42 $27 $59
$780 $795 $0 $29 $4 $44 $29 $61
$795 $810 $0 $30 $6 $46 $30 $62
$810 $825 $0 $32 $7 $48 $32 $64
$825 $840 $0 $33 $9 $49 $33 $66
$840 $855 $0 $35 $10 $51 $35 $68
$855 $870 $0 $36 $12 $53 $36 $70
$870 $885 $0 $38 $13 $55 $38 $71
$885 $900 $0 $39 $15 $57 $39 $73
$900 $915 $0 $41 $16 $58 $41 $75
$915 $930 $0 $43 $18 $60 $43 $77
$930 $945 $0 $45 $19 $62 $45 $79
$945 $960 $0 $47 $21 $64 $47 $80
$960 $975 $0 $48 $22 $66 $48 $82
$975 $990 $0 $50 $24 $67 $50 $84
$990 $1,005 $0 $52 $25 $69 $52 $86
$1,005 $1,020 $2 $54 $27 $71 $54 $88
$1,020 $1,035 $3 $56 $28 $73 $56 $89
$1,035 $1,050 $5 $57 $30 $75 $57 $91
$1,050 $1,070 $6 $60 $31 $77 $60 $94
$1,070 $1,090 $8 $62 $33 $79 $62 $99
$1,090 $1,110 $10 $64 $35 $82 $64 $103
$1,110 $1,130 $12 $67 $37 $84 $67 $107

Publication 15-T (2022) Page 15

2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
BIWEEKLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$1,130 $1,150 $14 $69 $39 $86 $69 $112
$1,150 $1,170 $16 $72 $41 $89 $72 $116
$1,170 $1,190 $18 $74 $43 $91 $74 $121
$1,190 $1,210 $20 $76 $45 $94 $76 $125
$1,210 $1,230 $22 $79 $47 $96 $79 $129
$1,230 $1,250 $24 $81 $49 $98 $81 $134
$1,250 $1,270 $26 $84 $51 $101 $84 $138
$1,270 $1,290 $28 $86 $53 $103 $86 $143
$1,290 $1,310 $30 $88 $55 $106 $88 $147
$1,310 $1,330 $32 $91 $58 $108 $91 $151
$1,330 $1,350 $34 $93 $60 $110 $93 $156
$1,350 $1,370 $36 $96 $62 $113 $96 $160
$1,370 $1,390 $38 $98 $65 $115 $98 $165
$1,390 $1,410 $40 $100 $67 $118 $100 $169
$1,410 $1,430 $42 $103 $70 $120 $103 $173
$1,430 $1,450 $44 $105 $72 $122 $105 $178
$1,450 $1,470 $46 $108 $74 $126 $108 $182
$1,470 $1,490 $48 $110 $77 $130 $110 $187
$1,490 $1,510 $50 $112 $79 $135 $112 $191
$1,510 $1,530 $52 $115 $82 $139 $115 $195
$1,530 $1,550 $54 $117 $84 $144 $117 $200
$1,550 $1,570 $56 $120 $86 $148 $120 $204
$1,570 $1,590 $58 $122 $89 $152 $122 $209
$1,590 $1,610 $60 $124 $91 $157 $124 $213
$1,610 $1,630 $62 $127 $94 $161 $127 $217
$1,630 $1,650 $64 $129 $96 $166 $129 $222
$1,650 $1,670 $66 $132 $98 $170 $132 $226
$1,670 $1,690 $68 $134 $101 $174 $134 $231
$1,690 $1,710 $70 $136 $103 $179 $136 $235
$1,710 $1,730 $72 $139 $106 $183 $139 $239
$1,730 $1,750 $74 $141 $108 $188 $141 $244
$1,750 $1,770 $76 $144 $110 $192 $144 $248
$1,770 $1,790 $78 $146 $113 $196 $146 $253
$1,790 $1,810 $81 $148 $115 $201 $148 $257
$1,810 $1,830 $83 $151 $118 $205 $151 $261
$1,830 $1,850 $85 $153 $120 $210 $153 $266
$1,850 $1,870 $88 $156 $122 $214 $156 $270
$1,870 $1,890 $90 $158 $125 $218 $158 $275
$1,890 $1,910 $93 $160 $127 $223 $160 $279
$1,910 $1,930 $95 $163 $130 $227 $163 $283
$1,930 $1,950 $97 $165 $132 $232 $165 $288
$1,950 $1,970 $100 $168 $134 $236 $168 $292
$1,970 $1,995 $103 $170 $137 $241 $170 $297
$1,995 $2,020 $106 $173 $140 $246 $173 $303
$2,020 $2,045 $109 $176 $143 $252 $176 $309
$2,045 $2,070 $112 $179 $146 $257 $179 $315
$2,070 $2,095 $115 $182 $149 $263 $182 $321
$2,095 $2,120 $118 $185 $152 $269 $185 $327
$2,120 $2,145 $121 $191 $155 $275 $191 $333
$2,145 $2,170 $124 $196 $158 $281 $196 $339
$2,170 $2,195 $127 $202 $161 $287 $202 $345
$2,195 $2,220 $130 $207 $164 $293 $207 $351
$2,220 $2,245 $133 $213 $167 $299 $213 $357
$2,245 $2,270 $136 $218 $170 $305 $218 $363
$2,270 $2,295 $139 $224 $173 $311 $224 $369
$2,295 $2,320 $142 $229 $176 $317 $229 $375
$2,320 $2,345 $145 $235 $179 $323 $235 $381
$2,345 $2,370 $148 $240 $182 $329 $240 $387
$2,370 $2,395 $151 $246 $185 $335 $246 $393
$2,395 $2,420 $154 $251 $188 $341 $251 $399
$2,420 $2,445 $157 $257 $191 $347 $257 $405
$2,445 $2,470 $160 $262 $194 $353 $262 $411
$2,470 $2,495 $163 $268 $197 $359 $268 $417
$2,495 $2,520 $166 $273 $200 $365 $273 $423
$2,520 $2,545 $169 $279 $203 $371 $279 $429

Page 16 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
BIWEEKLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$2,545 $2,570 $172 $284 $206 $377 $284 $435
$2,570 $2,595 $175 $290 $209 $383 $290 $441
$2,595 $2,620 $178 $295 $212 $389 $295 $447
$2,620 $2,645 $181 $301 $215 $395 $301 $453
$2,645 $2,670 $184 $306 $218 $401 $306 $459
$2,670 $2,695 $187 $312 $221 $407 $312 $465
$2,695 $2,720 $190 $317 $224 $413 $317 $471
$2,720 $2,745 $193 $323 $227 $419 $323 $477
$2,745 $2,770 $196 $328 $230 $425 $328 $483
$2,770 $2,795 $199 $334 $233 $431 $334 $489
$2,795 $2,820 $202 $339 $236 $437 $339 $495
$2,820 $2,845 $205 $345 $239 $443 $345 $501
$2,845 $2,870 $208 $350 $242 $449 $350 $507
$2,870 $2,895 $211 $356 $245 $455 $356 $513
$2,895 $2,920 $214 $361 $249 $461 $361 $519
$2,920 $2,945 $217 $367 $255 $467 $367 $525
$2,945 $2,970 $220 $372 $260 $473 $372 $531
$2,970 $2,995 $223 $378 $266 $479 $378 $537
$2,995 $3,020 $226 $383 $271 $485 $383 $543
$3,020 $3,045 $229 $389 $277 $491 $389 $549
$3,045 $3,070 $232 $394 $282 $497 $394 $555
$3,070 $3,095 $235 $400 $288 $503 $400 $561
$3,095 $3,120 $238 $405 $293 $509 $405 $567
$3,120 $3,145 $241 $411 $299 $515 $411 $573
$3,145 $3,170 $244 $416 $304 $521 $416 $579
$3,170 $3,195 $247 $422 $310 $527 $422 $585
$3,195 $3,220 $250 $427 $315 $533 $427 $591
$3,220 $3,245 $253 $433 $321 $539 $433 $597
$3,245 $3,270 $256 $438 $326 $545 $438 $603
$3,270 $3,295 $259 $444 $332 $551 $444 $609
$3,295 $3,320 $262 $449 $337 $557 $449 $615
$3,320 $3,345 $265 $455 $343 $563 $455 $621
$3,345 $3,370 $268 $460 $348 $569 $460 $627
$3,370 $3,395 $271 $466 $354 $575 $466 $633
$3,395 $3,420 $274 $471 $359 $581 $471 $639
$3,420 $3,445 $277 $477 $365 $587 $477 $645
$3,445 $3,470 $280 $482 $370 $593 $482 $651
$3,470 $3,495 $283 $488 $376 $599 $488 $657
$3,495 $3,520 $286 $493 $381 $605 $493 $663
$3,520 $3,545 $289 $499 $387 $611 $499 $671
$3,545 $3,570 $292 $504 $392 $617 $504 $679
$3,570 $3,595 $295 $510 $398 $623 $510 $687
$3,595 $3,620 $298 $515 $403 $629 $515 $695
$3,620 $3,645 $301 $521 $409 $635 $521 $703
$3,645 $3,670 $304 $526 $414 $642 $526 $711
$3,670 $3,695 $307 $532 $420 $650 $532 $719
$3,695 $3,720 $310 $537 $425 $658 $537 $727
$3,720 $3,745 $313 $543 $431 $666 $543 $735
$3,745 $3,770 $316 $548 $436 $674 $548 $743
$3,770 $3,795 $319 $554 $442 $682 $554 $751
$3,795 $3,820 $322 $559 $447 $690 $559 $759

Publication 15-T (2022) Page 17

2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
SEMIMONTHLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$0 $270 $0 $0 $0 $0 $0 $0
$270 $280 $0 $0 $0 $0 $0 $1
$280 $290 $0 $0 $0 $0 $0 $2
$290 $300 $0 $0 $0 $0 $0 $3
$300 $310 $0 $0 $0 $0 $0 $4
$310 $320 $0 $0 $0 $0 $0 $5
$320 $330 $0 $0 $0 $0 $0 $6
$330 $340 $0 $0 $0 $0 $0 $7
$340 $350 $0 $0 $0 $0 $0 $8
$350 $360 $0 $0 $0 $0 $0 $9
$360 $370 $0 $0 $0 $0 $0 $10
$370 $380 $0 $0 $0 $0 $0 $11
$380 $390 $0 $0 $0 $0 $0 $12
$390 $400 $0 $0 $0 $0 $0 $13
$400 $410 $0 $0 $0 $0 $0 $14
$410 $420 $0 $0 $0 $1 $0 $15
$420 $430 $0 $0 $0 $2 $0 $16
$430 $440 $0 $0 $0 $3 $0 $17
$440 $450 $0 $0 $0 $4 $0 $18
$450 $460 $0 $0 $0 $5 $0 $19
$460 $470 $0 $0 $0 $6 $0 $20
$470 $480 $0 $0 $0 $7 $0 $21
$480 $495 $0 $0 $0 $8 $0 $22
$495 $510 $0 $0 $0 $10 $0 $24
$510 $525 $0 $0 $0 $11 $0 $25
$525 $540 $0 $0 $0 $13 $0 $27
$540 $555 $0 $1 $0 $14 $1 $29
$555 $570 $0 $2 $0 $16 $2 $31
$570 $585 $0 $4 $0 $17 $4 $33
$585 $600 $0 $5 $0 $19 $5 $34
$600 $615 $0 $7 $0 $20 $7 $36
$615 $630 $0 $8 $0 $22 $8 $38
$630 $645 $0 $10 $0 $23 $10 $40
$645 $660 $0 $11 $0 $25 $11 $42
$660 $675 $0 $13 $0 $26 $13 $43
$675 $690 $0 $14 $0 $28 $14 $45
$690 $705 $0 $16 $0 $29 $16 $47
$705 $720 $0 $17 $0 $31 $17 $49
$720 $735 $0 $19 $0 $33 $19 $51
$735 $750 $0 $20 $0 $34 $20 $52
$750 $765 $0 $22 $0 $36 $22 $54
$765 $780 $0 $23 $0 $38 $23 $56
$780 $795 $0 $25 $0 $40 $25 $58
$795 $810 $0 $26 $0 $42 $26 $60
$810 $825 $0 $28 $1 $43 $28 $61
$825 $840 $0 $29 $2 $45 $29 $63
$840 $855 $0 $31 $4 $47 $31 $65
$855 $870 $0 $32 $5 $49 $32 $67
$870 $885 $0 $34 $7 $51 $34 $69
$885 $900 $0 $35 $8 $52 $35 $70
$900 $915 $0 $37 $10 $54 $37 $72
$915 $930 $0 $38 $11 $56 $38 $74
$930 $945 $0 $40 $13 $58 $40 $76
$945 $960 $0 $41 $14 $60 $41 $78
$960 $975 $0 $43 $16 $61 $43 $79
$975 $990 $0 $45 $17 $63 $45 $81
$990 $1,005 $0 $46 $19 $65 $46 $83
$1,005 $1,020 $0 $48 $20 $67 $48 $85
$1,020 $1,035 $0 $50 $22 $69 $50 $87
$1,035 $1,050 $0 $52 $23 $70 $52 $88
$1,050 $1,065 $0 $54 $25 $72 $54 $90
$1,065 $1,080 $0 $55 $26 $74 $55 $92
$1,080 $1,095 $1 $57 $28 $76 $57 $94
$1,095 $1,110 $2 $59 $29 $78 $59 $96
$1,110 $1,125 $4 $61 $31 $79 $61 $97

Page 18 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
SEMIMONTHLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$1,125 $1,140 $5 $63 $32 $81 $63 $99
$1,140 $1,160 $7 $65 $34 $83 $65 $102
$1,160 $1,180 $9 $67 $36 $86 $67 $107
$1,180 $1,200 $11 $69 $38 $88 $69 $111
$1,200 $1,220 $13 $72 $40 $91 $72 $116
$1,220 $1,240 $15 $74 $42 $93 $74 $120
$1,240 $1,260 $17 $77 $44 $95 $77 $124
$1,260 $1,280 $19 $79 $46 $98 $79 $129
$1,280 $1,300 $21 $81 $48 $100 $81 $133
$1,300 $1,320 $23 $84 $50 $103 $84 $138
$1,320 $1,340 $25 $86 $52 $105 $86 $142
$1,340 $1,360 $27 $89 $54 $107 $89 $146
$1,360 $1,380 $29 $91 $56 $110 $91 $151
$1,380 $1,400 $31 $93 $58 $112 $93 $155
$1,400 $1,420 $33 $96 $60 $115 $96 $160
$1,420 $1,440 $35 $98 $62 $117 $98 $164
$1,440 $1,460 $37 $101 $65 $119 $101 $168
$1,460 $1,480 $39 $103 $67 $122 $103 $173
$1,480 $1,500 $41 $105 $70 $124 $105 $177
$1,500 $1,520 $43 $108 $72 $127 $108 $182
$1,520 $1,540 $45 $110 $74 $129 $110 $186
$1,540 $1,560 $47 $113 $77 $131 $113 $190
$1,560 $1,580 $49 $115 $79 $134 $115 $195
$1,580 $1,600 $51 $117 $82 $138 $117 $199
$1,600 $1,620 $53 $120 $84 $143 $120 $204
$1,620 $1,640 $55 $122 $86 $147 $122 $208
$1,640 $1,660 $57 $125 $89 $152 $125 $212
$1,660 $1,680 $59 $127 $91 $156 $127 $217
$1,680 $1,700 $61 $129 $94 $160 $129 $221
$1,700 $1,720 $63 $132 $96 $165 $132 $226
$1,720 $1,740 $65 $134 $98 $169 $134 $230
$1,740 $1,760 $67 $137 $101 $174 $137 $234
$1,760 $1,780 $69 $139 $103 $178 $139 $239
$1,780 $1,800 $71 $141 $106 $182 $141 $243
$1,800 $1,820 $73 $144 $108 $187 $144 $248
$1,820 $1,840 $75 $146 $110 $191 $146 $252
$1,840 $1,860 $77 $149 $113 $196 $149 $256
$1,860 $1,880 $79 $151 $115 $200 $151 $261
$1,880 $1,900 $81 $153 $118 $204 $153 $265
$1,900 $1,920 $83 $156 $120 $209 $156 $270
$1,920 $1,940 $85 $158 $122 $213 $158 $274
$1,940 $1,960 $87 $161 $125 $218 $161 $278
$1,960 $1,980 $90 $163 $127 $222 $163 $283
$1,980 $2,000 $92 $165 $130 $226 $165 $287
$2,000 $2,020 $95 $168 $132 $231 $168 $292
$2,020 $2,040 $97 $170 $134 $235 $170 $296
$2,040 $2,060 $99 $173 $137 $240 $173 $300
$2,060 $2,080 $102 $175 $139 $244 $175 $305
$2,080 $2,100 $104 $177 $142 $248 $177 $309
$2,100 $2,120 $107 $180 $144 $253 $180 $314
$2,120 $2,140 $109 $182 $146 $257 $182 $318
$2,140 $2,170 $112 $185 $149 $263 $185 $324
$2,170 $2,200 $116 $189 $153 $269 $189 $331
$2,200 $2,230 $119 $192 $157 $276 $192 $338
$2,230 $2,260 $123 $196 $160 $282 $196 $346
$2,260 $2,290 $126 $200 $164 $289 $200 $353
$2,290 $2,320 $130 $206 $167 $297 $206 $360
$2,320 $2,350 $134 $212 $171 $304 $212 $367
$2,350 $2,380 $137 $219 $175 $311 $219 $374
$2,380 $2,410 $141 $226 $178 $318 $226 $382
$2,410 $2,440 $144 $232 $182 $325 $232 $389
$2,440 $2,470 $148 $239 $185 $333 $239 $396
$2,470 $2,500 $152 $245 $189 $340 $245 $403
$2,500 $2,530 $155 $252 $193 $347 $252 $410
$2,530 $2,560 $159 $259 $196 $354 $259 $418

Publication 15-T (2022) Page 19

2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
SEMIMONTHLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$2,560 $2,590 $162 $265 $200 $361 $265 $425
$2,590 $2,620 $166 $272 $203 $369 $272 $432
$2,620 $2,650 $170 $278 $207 $376 $278 $439
$2,650 $2,680 $173 $285 $211 $383 $285 $446
$2,680 $2,710 $177 $292 $214 $390 $292 $454
$2,710 $2,740 $180 $298 $218 $397 $298 $461
$2,740 $2,770 $184 $305 $221 $405 $305 $468
$2,770 $2,800 $188 $311 $225 $412 $311 $475
$2,800 $2,830 $191 $318 $229 $419 $318 $482
$2,830 $2,860 $195 $325 $232 $426 $325 $490
$2,860 $2,890 $198 $331 $236 $433 $331 $497
$2,890 $2,920 $202 $338 $239 $441 $338 $504
$2,920 $2,950 $206 $344 $243 $448 $344 $511
$2,950 $2,980 $209 $351 $247 $455 $351 $518
$2,980 $3,010 $213 $358 $250 $462 $358 $526
$3,010 $3,040 $216 $364 $254 $469 $364 $533
$3,040 $3,070 $220 $371 $257 $477 $371 $540
$3,070 $3,100 $224 $377 $261 $484 $377 $547
$3,100 $3,130 $227 $384 $265 $491 $384 $554
$3,130 $3,160 $231 $391 $269 $498 $391 $562
$3,160 $3,190 $234 $397 $276 $505 $397 $569
$3,190 $3,220 $238 $404 $282 $513 $404 $576
$3,220 $3,250 $242 $410 $289 $520 $410 $583
$3,250 $3,280 $245 $417 $295 $527 $417 $590
$3,280 $3,310 $249 $424 $302 $534 $424 $598
$3,310 $3,340 $252 $430 $309 $541 $430 $605
$3,340 $3,370 $256 $437 $315 $549 $437 $612
$3,370 $3,400 $260 $443 $322 $556 $443 $619
$3,400 $3,430 $263 $450 $328 $563 $450 $626
$3,430 $3,460 $267 $457 $335 $570 $457 $634
$3,460 $3,490 $270 $463 $342 $577 $463 $641
$3,490 $3,520 $274 $470 $348 $585 $470 $648
$3,520 $3,550 $278 $476 $355 $592 $476 $655
$3,550 $3,580 $281 $483 $361 $599 $483 $662
$3,580 $3,610 $285 $490 $368 $606 $490 $670
$3,610 $3,640 $288 $496 $375 $613 $496 $677
$3,640 $3,670 $292 $503 $381 $621 $503 $684
$3,670 $3,700 $296 $509 $388 $628 $509 $691
$3,700 $3,730 $299 $516 $394 $635 $516 $698
$3,730 $3,760 $303 $523 $401 $642 $523 $706
$3,760 $3,790 $306 $529 $408 $649 $529 $713
$3,790 $3,820 $310 $536 $414 $657 $536 $720
$3,820 $3,850 $314 $542 $421 $664 $542 $729
$3,850 $3,880 $317 $549 $427 $671 $549 $739
$3,880 $3,910 $321 $556 $434 $678 $556 $748
$3,910 $3,940 $324 $562 $441 $685 $562 $758
$3,940 $3,970 $328 $569 $447 $693 $569 $767
$3,970 $4,000 $332 $575 $454 $703 $575 $777
$4,000 $4,030 $335 $582 $460 $712 $582 $787
$4,030 $4,060 $339 $589 $467 $722 $589 $796
$4,060 $4,090 $342 $595 $474 $732 $595 $806
$4,090 $4,120 $346 $602 $480 $741 $602 $815

Page 20 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
MONTHLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$0 $540 $0 $0 $0 $0 $0 $0
$540 $560 $0 $0 $0 $0 $0 $1
$560 $580 $0 $0 $0 $0 $0 $3
$580 $600 $0 $0 $0 $0 $0 $5
$600 $620 $0 $0 $0 $0 $0 $7
$620 $640 $0 $0 $0 $0 $0 $9
$640 $660 $0 $0 $0 $0 $0 $11
$660 $680 $0 $0 $0 $0 $0 $13
$680 $700 $0 $0 $0 $0 $0 $15
$700 $720 $0 $0 $0 $0 $0 $17
$720 $740 $0 $0 $0 $0 $0 $19
$740 $760 $0 $0 $0 $0 $0 $21
$760 $780 $0 $0 $0 $0 $0 $23
$780 $800 $0 $0 $0 $0 $0 $25
$800 $820 $0 $0 $0 $0 $0 $27
$820 $840 $0 $0 $0 $2 $0 $29
$840 $860 $0 $0 $0 $4 $0 $31
$860 $880 $0 $0 $0 $6 $0 $33
$880 $900 $0 $0 $0 $8 $0 $35
$900 $920 $0 $0 $0 $10 $0 $37
$920 $940 $0 $0 $0 $12 $0 $39
$940 $960 $0 $0 $0 $14 $0 $41
$960 $980 $0 $0 $0 $16 $0 $43
$980 $1,010 $0 $0 $0 $19 $0 $46
$1,010 $1,040 $0 $0 $0 $22 $0 $50
$1,040 $1,070 $0 $0 $0 $25 $0 $53
$1,070 $1,100 $0 $1 $0 $28 $1 $57
$1,100 $1,130 $0 $4 $0 $31 $4 $60
$1,130 $1,160 $0 $7 $0 $34 $7 $64
$1,160 $1,190 $0 $10 $0 $37 $10 $68
$1,190 $1,220 $0 $13 $0 $40 $13 $71
$1,220 $1,250 $0 $16 $0 $43 $16 $75
$1,250 $1,280 $0 $19 $0 $46 $19 $78
$1,280 $1,310 $0 $22 $0 $49 $22 $82
$1,310 $1,340 $0 $25 $0 $52 $25 $86
$1,340 $1,370 $0 $28 $0 $55 $28 $89
$1,370 $1,400 $0 $31 $0 $58 $31 $93
$1,400 $1,430 $0 $34 $0 $61 $34 $96
$1,430 $1,460 $0 $37 $0 $64 $37 $100
$1,460 $1,490 $0 $40 $0 $68 $40 $104
$1,490 $1,520 $0 $43 $0 $71 $43 $107
$1,520 $1,550 $0 $46 $0 $75 $46 $111
$1,550 $1,580 $0 $49 $0 $79 $49 $114
$1,580 $1,610 $0 $52 $0 $82 $52 $118
$1,610 $1,640 $0 $55 $1 $86 $55 $122
$1,640 $1,670 $0 $58 $4 $89 $58 $125
$1,670 $1,700 $0 $61 $7 $93 $61 $129
$1,700 $1,730 $0 $64 $10 $97 $64 $132
$1,730 $1,760 $0 $67 $13 $100 $67 $136
$1,760 $1,790 $0 $70 $16 $104 $70 $140
$1,790 $1,820 $0 $73 $19 $107 $73 $143
$1,820 $1,850 $0 $76 $22 $111 $76 $147
$1,850 $1,880 $0 $79 $25 $115 $79 $150
$1,880 $1,910 $0 $82 $28 $118 $82 $154
$1,910 $1,940 $0 $85 $31 $122 $85 $158
$1,940 $1,970 $0 $88 $34 $125 $88 $161
$1,970 $2,000 $0 $92 $37 $129 $92 $165
$2,000 $2,030 $0 $95 $40 $133 $95 $168
$2,030 $2,060 $0 $99 $43 $136 $99 $172
$2,060 $2,090 $0 $102 $46 $140 $102 $176
$2,090 $2,120 $0 $106 $49 $143 $106 $179
$2,120 $2,150 $0 $110 $52 $147 $110 $183
$2,150 $2,180 $1 $113 $55 $151 $113 $186
$2,180 $2,210 $4 $117 $58 $154 $117 $190
$2,210 $2,240 $7 $120 $61 $158 $120 $194

Publication 15-T (2022) Page 21

2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
MONTHLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$2,240 $2,270 $10 $124 $64 $161 $124 $197
$2,270 $2,300 $13 $128 $67 $165 $128 $201
$2,300 $2,340 $16 $132 $70 $169 $132 $209
$2,340 $2,380 $20 $137 $74 $174 $137 $218
$2,380 $2,420 $24 $141 $78 $179 $141 $227
$2,420 $2,460 $28 $146 $82 $184 $146 $235
$2,460 $2,500 $32 $151 $86 $188 $151 $244
$2,500 $2,540 $36 $156 $90 $193 $156 $253
$2,540 $2,580 $40 $161 $94 $198 $161 $262
$2,580 $2,620 $44 $165 $98 $203 $165 $271
$2,620 $2,660 $48 $170 $102 $208 $170 $279
$2,660 $2,700 $52 $175 $106 $212 $175 $288
$2,700 $2,740 $56 $180 $110 $217 $180 $297
$2,740 $2,780 $60 $185 $114 $222 $185 $306
$2,780 $2,820 $64 $189 $118 $227 $189 $315
$2,820 $2,860 $68 $194 $122 $232 $194 $323
$2,860 $2,900 $72 $199 $127 $236 $199 $332
$2,900 $2,940 $76 $204 $132 $241 $204 $341
$2,940 $2,980 $80 $209 $137 $246 $209 $350
$2,980 $3,020 $84 $213 $142 $251 $213 $359
$3,020 $3,060 $88 $218 $146 $256 $218 $367
$3,060 $3,100 $92 $223 $151 $260 $223 $376
$3,100 $3,140 $96 $228 $156 $265 $228 $385
$3,140 $3,180 $100 $233 $161 $272 $233 $394
$3,180 $3,220 $104 $237 $166 $281 $237 $403
$3,220 $3,260 $108 $242 $170 $290 $242 $411
$3,260 $3,300 $112 $247 $175 $299 $247 $420
$3,300 $3,340 $116 $252 $180 $307 $252 $429
$3,340 $3,380 $120 $257 $185 $316 $257 $438
$3,380 $3,420 $124 $261 $190 $325 $261 $447
$3,420 $3,460 $128 $266 $194 $334 $266 $455
$3,460 $3,500 $132 $271 $199 $343 $271 $464
$3,500 $3,540 $136 $276 $204 $351 $276 $473
$3,540 $3,580 $140 $281 $209 $360 $281 $482
$3,580 $3,620 $144 $285 $214 $369 $285 $491
$3,620 $3,660 $148 $290 $218 $378 $290 $499
$3,660 $3,700 $152 $295 $223 $387 $295 $508
$3,700 $3,740 $156 $300 $228 $395 $300 $517
$3,740 $3,780 $160 $305 $233 $404 $305 $526
$3,780 $3,820 $164 $309 $238 $413 $309 $535
$3,820 $3,860 $168 $314 $242 $422 $314 $543
$3,860 $3,900 $172 $319 $247 $431 $319 $552
$3,900 $3,940 $177 $324 $252 $439 $324 $561
$3,940 $3,980 $182 $329 $257 $448 $329 $570
$3,980 $4,020 $187 $333 $262 $457 $333 $579
$4,020 $4,060 $192 $338 $266 $466 $338 $587
$4,060 $4,100 $196 $343 $271 $475 $343 $596
$4,100 $4,140 $201 $348 $276 $483 $348 $605
$4,140 $4,180 $206 $353 $281 $492 $353 $614
$4,180 $4,220 $211 $357 $286 $501 $357 $623
$4,220 $4,260 $216 $362 $290 $510 $362 $631
$4,260 $4,320 $222 $368 $296 $521 $368 $643
$4,320 $4,380 $229 $375 $304 $534 $375 $658
$4,380 $4,440 $236 $383 $311 $547 $383 $672
$4,440 $4,500 $243 $390 $318 $560 $390 $686
$4,500 $4,560 $250 $397 $325 $574 $397 $701
$4,560 $4,620 $258 $407 $332 $588 $407 $715
$4,620 $4,680 $265 $420 $340 $603 $420 $730
$4,680 $4,740 $272 $434 $347 $617 $434 $744
$4,740 $4,800 $279 $447 $354 $631 $447 $758
$4,800 $4,860 $286 $460 $361 $646 $460 $773
$4,860 $4,920 $294 $473 $368 $660 $473 $787
$4,920 $4,980 $301 $486 $376 $675 $486 $802
$4,980 $5,040 $308 $500 $383 $689 $500 $816
$5,040 $5,100 $315 $513 $390 $703 $513 $830

Page 22 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
MONTHLY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$5,100 $5,160 $322 $526 $397 $718 $526 $845
$5,160 $5,220 $330 $539 $404 $732 $539 $859
$5,220 $5,280 $337 $552 $412 $747 $552 $874
$5,280 $5,340 $344 $566 $419 $761 $566 $888
$5,340 $5,400 $351 $579 $426 $775 $579 $902
$5,400 $5,460 $358 $592 $433 $790 $592 $917
$5,460 $5,520 $366 $605 $440 $804 $605 $931
$5,520 $5,580 $373 $618 $448 $819 $618 $946
$5,580 $5,640 $380 $632 $455 $833 $632 $960
$5,640 $5,700 $387 $645 $462 $847 $645 $974
$5,700 $5,760 $394 $658 $469 $862 $658 $989
$5,760 $5,820 $402 $671 $476 $876 $671 $1,003
$5,820 $5,880 $409 $684 $484 $891 $684 $1,018
$5,880 $5,940 $416 $698 $491 $905 $698 $1,032
$5,940 $6,000 $423 $711 $498 $919 $711 $1,046
$6,000 $6,060 $430 $724 $505 $934 $724 $1,061
$6,060 $6,120 $438 $737 $512 $948 $737 $1,075
$6,120 $6,180 $445 $750 $520 $963 $750 $1,090
$6,180 $6,240 $452 $764 $527 $977 $764 $1,104
$6,240 $6,300 $459 $777 $534 $991 $777 $1,118
$6,300 $6,360 $466 $790 $547 $1,006 $790 $1,133
$6,360 $6,420 $474 $803 $560 $1,020 $803 $1,147
$6,420 $6,480 $481 $816 $573 $1,035 $816 $1,162
$6,480 $6,540 $488 $830 $586 $1,049 $830 $1,176
$6,540 $6,600 $495 $843 $599 $1,063 $843 $1,190
$6,600 $6,660 $502 $856 $613 $1,078 $856 $1,205
$6,660 $6,720 $510 $869 $626 $1,092 $869 $1,219
$6,720 $6,780 $517 $882 $639 $1,107 $882 $1,234
$6,780 $6,840 $524 $896 $652 $1,121 $896 $1,248
$6,840 $6,900 $531 $909 $665 $1,135 $909 $1,262
$6,900 $6,960 $538 $922 $679 $1,150 $922 $1,277
$6,960 $7,020 $546 $935 $692 $1,164 $935 $1,291
$7,020 $7,080 $553 $948 $705 $1,179 $948 $1,306
$7,080 $7,140 $560 $962 $718 $1,193 $962 $1,320
$7,140 $7,200 $567 $975 $731 $1,207 $975 $1,334
$7,200 $7,260 $574 $988 $745 $1,222 $988 $1,349
$7,260 $7,320 $582 $1,001 $758 $1,236 $1,001 $1,363
$7,320 $7,380 $589 $1,014 $771 $1,251 $1,014 $1,378
$7,380 $7,440 $596 $1,028 $784 $1,265 $1,028 $1,392
$7,440 $7,500 $603 $1,041 $797 $1,279 $1,041 $1,406
$7,500 $7,560 $610 $1,054 $811 $1,294 $1,054 $1,421
$7,560 $7,620 $618 $1,067 $824 $1,308 $1,067 $1,435
$7,620 $7,680 $625 $1,080 $837 $1,323 $1,080 $1,452
$7,680 $7,740 $632 $1,094 $850 $1,337 $1,094 $1,471
$7,740 $7,800 $639 $1,107 $863 $1,351 $1,107 $1,490
$7,800 $7,860 $646 $1,120 $877 $1,366 $1,120 $1,509
$7,860 $7,920 $654 $1,133 $890 $1,380 $1,133 $1,528
$7,920 $7,980 $661 $1,146 $903 $1,399 $1,146 $1,548
$7,980 $8,040 $668 $1,160 $916 $1,418 $1,160 $1,567
$8,040 $8,100 $675 $1,173 $929 $1,438 $1,173 $1,586
$8,100 $8,160 $682 $1,186 $943 $1,457 $1,186 $1,605
$8,160 $8,220 $690 $1,199 $956 $1,476 $1,199 $1,624
$8,220 $8,280 $697 $1,212 $969 $1,495 $1,212 $1,644

Publication 15-T (2022) Page 23

2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
DAILY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$0 $25 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$25 $30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.30
$30 $35 $0.00 $0.00 $0.00 $0.00 $0.00 $0.80
$35 $40 $0.00 $0.00 $0.00 $0.00 $0.00 $1.30
$40 $45 $0.00 $0.00 $0.00 $0.50 $0.00 $1.80
$45 $50 $0.00 $0.00 $0.00 $1.00 $0.00 $2.30
$50 $55 $0.00 $0.30 $0.00 $1.50 $0.30 $2.90
$55 $60 $0.00 $0.80 $0.00 $2.00 $0.80 $3.50
$60 $65 $0.00 $1.30 $0.00 $2.50 $1.30 $4.10
$65 $70 $0.00 $1.80 $0.00 $3.10 $1.80 $4.70
$70 $75 $0.00 $2.30 $0.00 $3.70 $2.30 $5.30
$75 $80 $0.00 $2.80 $0.30 $4.30 $2.80 $5.90
$80 $85 $0.00 $3.30 $0.80 $4.90 $3.30 $6.50
$85 $90 $0.00 $3.80 $1.30 $5.50 $3.80 $7.10
$90 $95 $0.00 $4.30 $1.80 $6.10 $4.30 $7.70
$95 $100 $0.00 $4.90 $2.30 $6.70 $4.90 $8.30
$100 $105 $0.30 $5.50 $2.80 $7.30 $5.50 $8.90
$105 $110 $0.80 $6.10 $3.30 $7.90 $6.10 $9.70
$110 $115 $1.30 $6.70 $3.80 $8.50 $6.70 $10.80
$115 $120 $1.80 $7.30 $4.30 $9.10 $7.30 $11.90
$120 $125 $2.30 $7.90 $4.80 $9.70 $7.90 $13.00
$125 $130 $2.80 $8.50 $5.30 $10.30 $8.50 $14.10
$130 $135 $3.30 $9.10 $5.80 $10.90 $9.10 $15.20
$135 $140 $3.80 $9.70 $6.40 $11.50 $9.70 $16.30
$140 $145 $4.30 $10.30 $7.00 $12.10 $10.30 $17.40
$145 $150 $4.80 $10.90 $7.60 $12.90 $10.90 $18.50
$150 $155 $5.30 $11.50 $8.20 $14.00 $11.50 $19.60
$155 $160 $5.80 $12.10 $8.80 $15.10 $12.10 $20.70
$160 $165 $6.30 $12.70 $9.40 $16.20 $12.70 $21.80
$165 $170 $6.80 $13.30 $10.00 $17.30 $13.30 $22.90
$170 $175 $7.30 $13.90 $10.60 $18.40 $13.90 $24.00
$175 $180 $7.80 $14.50 $11.20 $19.50 $14.50 $25.10
$180 $185 $8.40 $15.10 $11.80 $20.60 $15.10 $26.20
$185 $190 $9.00 $15.70 $12.40 $21.70 $15.70 $27.30
$190 $195 $9.60 $16.30 $13.00 $22.80 $16.30 $28.40
$195 $200 $10.20 $16.90 $13.60 $23.90 $16.90 $29.60
$200 $205 $10.80 $17.50 $14.20 $25.00 $17.50 $30.80
$205 $210 $11.40 $18.10 $14.80 $26.10 $18.10 $32.00
$210 $215 $12.00 $18.90 $15.40 $27.30 $18.90 $33.20
$215 $220 $12.60 $20.00 $16.00 $28.50 $20.00 $34.40
$220 $225 $13.20 $21.10 $16.60 $29.70 $21.10 $35.60
$225 $230 $13.80 $22.20 $17.20 $30.90 $22.20 $36.80
$230 $235 $14.40 $23.30 $17.80 $32.10 $23.30 $38.00
$235 $240 $15.00 $24.40 $18.40 $33.30 $24.40 $39.20
$240 $245 $15.60 $25.50 $19.00 $34.50 $25.50 $40.40
$245 $250 $16.20 $26.60 $19.60 $35.70 $26.60 $41.60
$250 $255 $16.80 $27.70 $20.20 $36.90 $27.70 $42.80
$255 $260 $17.40 $28.80 $20.80 $38.10 $28.80 $44.00
$260 $265 $18.00 $29.90 $21.40 $39.30 $29.90 $45.20
$265 $270 $18.60 $31.00 $22.00 $40.50 $31.00 $46.40
$270 $275 $19.20 $32.10 $22.60 $41.70 $32.10 $47.60
$275 $280 $19.80 $33.20 $23.20 $42.90 $33.20 $48.80
$280 $285 $20.40 $34.30 $23.80 $44.10 $34.30 $50.00
$285 $290 $21.00 $35.40 $24.40 $45.30 $35.40 $51.20
$290 $295 $21.60 $36.50 $25.30 $46.50 $36.50 $52.40
$295 $300 $22.20 $37.60 $26.40 $47.70 $37.60 $53.60
$300 $305 $22.80 $38.70 $27.50 $48.90 $38.70 $54.80
$305 $310 $23.40 $39.80 $28.60 $50.10 $39.80 $56.00
$310 $315 $24.00 $40.90 $29.70 $51.30 $40.90 $57.20
$315 $320 $24.60 $42.00 $30.80 $52.50 $42.00 $58.40
$320 $325 $25.20 $43.10 $31.90 $53.70 $43.10 $59.60
$325 $330 $25.80 $44.20 $33.00 $54.90 $44.20 $60.80
$330 $335 $26.40 $45.30 $34.10 $56.10 $45.30 $62.00
$335 $340 $27.00 $46.40 $35.20 $57.30 $46.40 $63.20
$340 $345 $27.60 $47.50 $36.30 $58.50 $47.50 $64.40

Page 24 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
DAILY Payroll Period

If the Adjusted Wage Married Filing Jointly Head of Household Single or Married Filing Separately
Amount (line 1h) is
Form W-4, Step 2, Form W-4, Step 2, Form W-4, Step 2,
Standard Checkbox Standard Checkbox Standard Checkbox
withholding withholding withholding withholding withholding withholding
But less
At least than The Tentative Withholding Amount is:
$345 $350 $28.20 $48.60 $37.40 $59.70 $48.60 $65.60
$350 $355 $28.80 $49.70 $38.50 $60.90 $49.70 $66.80
$355 $360 $29.40 $50.80 $39.60 $62.10 $50.80 $68.40
$360 $365 $30.00 $51.90 $40.70 $63.30 $51.90 $70.00
$365 $370 $30.60 $53.00 $41.80 $64.80 $53.00 $71.60
$370 $375 $31.20 $54.10 $42.90 $66.40 $54.10 $73.20
$375 $380 $31.80 $55.20 $44.00 $68.00 $55.20 $74.80
$380 $385 $32.40 $56.30 $45.10 $69.60 $56.30 $76.40
$385 $390 $33.00 $57.40 $46.20 $71.20 $57.40 $78.00

Publication 15-T (2022) Page 25

 the amount from the last bracket of the table (based on
3. Wage Bracket Method marital status and pay period) or the employee claimed
more than 10 allowances, use the Percentage Method ta-
Tables for Manual Payroll bles in section 5.

Systems With Forms W-4 From Periodic payments of pensions or annuities with a
2021 or earlier Form W-4P. In lieu of Worksheet 1B and
2019 or Earlier the Percentage Method tables in section 1, you may use
Worksheet 3 and the Wage Bracket Method tables in this
If you compute payroll manually and your employee has section to figure federal income tax withholding on peri-
not submitted a Form W-4 for 2020 or later, use the work- odic payments of pensions or annuities with a 2021 or
sheet below and the Wage Bracket Method tables that fol- earlier Form W-4P. As an alternative, if you prefer to use
low to figure federal income tax withholding. the Percentage Method of withholding, you may use
Worksheet 5 and the Percentage Method tables in section
These Wage Bracket Method tables cover a limited 5 to figure federal income tax withholding on periodic pay-
amount of annual wages (generally, less than $100,000) ments of pensions or annuities with a 2021 or earlier Form
and up to 10 allowances. If you can't use the Wage W-4P.
Bracket Method tables because taxable wages exceed
Worksheet 3. Employer’s Withholding Worksheet for Wage
Bracket Method Tables for Manual Payroll Systems With
Forms W-4 From 2019 or Earlier Keep for Your Records
Step 1. Figure the tentative withholding amount
1a Enter the employee's total taxable wages this payroll period ............................ 1a $
1b Use the amount on line 1a to look up the tentative amount to withhold in the appropriate Wage
Bracket Method table in this section for your pay frequency, given the employee's marital status
(line 3 of Form W-4) and number of allowances claimed. This is the Tentative
Withholding Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b $

Step 2. Figure the final amount to withhold

2a Enter the additional amount to withhold from line 6 of the employee's Form W-4 . . . . . . . . . . . . . . 2a $
2b Add lines 1b and 2a. This is the amount to withhold from the employee’s wages this
pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b $

Page 26 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$0 $250 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$250 $260 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$260 $270 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$270 $280 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$280 $290 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$290 $300 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$300 $310 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$310 $320 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$320 $330 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$330 $340 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$340 $350 $10 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0
$350 $360 $11 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0
$360 $370 $12 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0
$370 $380 $13 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0
$380 $390 $14 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0
$390 $400 $15 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0
$400 $410 $16 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0
$410 $420 $17 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0
$420 $430 $18 $9 $1 $0 $0 $0 $0 $0 $0 $0 $0
$430 $440 $19 $10 $2 $0 $0 $0 $0 $0 $0 $0 $0
$440 $450 $20 $11 $3 $0 $0 $0 $0 $0 $0 $0 $0
$450 $460 $21 $12 $4 $0 $0 $0 $0 $0 $0 $0 $0
$460 $470 $22 $13 $5 $0 $0 $0 $0 $0 $0 $0 $0
$470 $480 $23 $14 $6 $0 $0 $0 $0 $0 $0 $0 $0
$480 $490 $24 $15 $7 $0 $0 $0 $0 $0 $0 $0 $0
$490 $500 $25 $16 $8 $0 $0 $0 $0 $0 $0 $0 $0
$500 $510 $26 $17 $9 $1 $0 $0 $0 $0 $0 $0 $0
$510 $520 $27 $18 $10 $2 $0 $0 $0 $0 $0 $0 $0
$520 $530 $28 $19 $11 $3 $0 $0 $0 $0 $0 $0 $0
$530 $540 $29 $20 $12 $4 $0 $0 $0 $0 $0 $0 $0
$540 $550 $30 $21 $13 $5 $0 $0 $0 $0 $0 $0 $0
$550 $560 $31 $22 $14 $6 $0 $0 $0 $0 $0 $0 $0
$560 $570 $32 $23 $15 $7 $0 $0 $0 $0 $0 $0 $0
$570 $580 $33 $24 $16 $8 $0 $0 $0 $0 $0 $0 $0
$580 $590 $34 $25 $17 $9 $0 $0 $0 $0 $0 $0 $0
$590 $600 $35 $26 $18 $10 $1 $0 $0 $0 $0 $0 $0
$600 $610 $36 $27 $19 $11 $2 $0 $0 $0 $0 $0 $0
$610 $620 $37 $28 $20 $12 $3 $0 $0 $0 $0 $0 $0
$620 $630 $38 $29 $21 $13 $4 $0 $0 $0 $0 $0 $0
$630 $640 $39 $30 $22 $14 $5 $0 $0 $0 $0 $0 $0
$640 $650 $40 $31 $23 $15 $6 $0 $0 $0 $0 $0 $0
$650 $665 $41 $32 $24 $16 $8 $0 $0 $0 $0 $0 $0
$665 $680 $43 $34 $26 $17 $9 $1 $0 $0 $0 $0 $0
$680 $695 $45 $35 $27 $19 $11 $2 $0 $0 $0 $0 $0
$695 $710 $46 $37 $29 $20 $12 $4 $0 $0 $0 $0 $0
$710 $725 $48 $38 $30 $22 $14 $5 $0 $0 $0 $0 $0
$725 $740 $50 $40 $32 $23 $15 $7 $0 $0 $0 $0 $0
$740 $755 $52 $42 $33 $25 $17 $8 $0 $0 $0 $0 $0
$755 $770 $54 $44 $35 $26 $18 $10 $2 $0 $0 $0 $0
$770 $785 $55 $45 $36 $28 $20 $11 $3 $0 $0 $0 $0
$785 $800 $57 $47 $38 $29 $21 $13 $5 $0 $0 $0 $0

Publication 15-T (2022) Page 27

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$800 $815 $59 $49 $39 $31 $23 $14 $6 $0 $0 $0 $0
$815 $830 $61 $51 $41 $32 $24 $16 $8 $0 $0 $0 $0
$830 $845 $63 $53 $43 $34 $26 $17 $9 $1 $0 $0 $0
$845 $860 $64 $54 $45 $35 $27 $19 $11 $2 $0 $0 $0
$860 $875 $66 $56 $46 $37 $29 $20 $12 $4 $0 $0 $0
$875 $890 $68 $58 $48 $38 $30 $22 $14 $5 $0 $0 $0
$890 $905 $70 $60 $50 $40 $32 $23 $15 $7 $0 $0 $0
$905 $920 $72 $62 $52 $42 $33 $25 $17 $8 $0 $0 $0
$920 $935 $73 $63 $54 $44 $35 $26 $18 $10 $2 $0 $0
$935 $950 $75 $65 $55 $45 $36 $28 $20 $11 $3 $0 $0
$950 $965 $77 $67 $57 $47 $38 $29 $21 $13 $5 $0 $0
$965 $980 $79 $69 $59 $49 $39 $31 $23 $14 $6 $0 $0
$980 $995 $81 $71 $61 $51 $41 $32 $24 $16 $8 $0 $0
$995 $1,010 $82 $72 $63 $53 $43 $34 $26 $17 $9 $1 $0
$1,010 $1,025 $84 $74 $64 $54 $45 $35 $27 $19 $11 $2 $0
$1,025 $1,040 $86 $76 $66 $56 $46 $37 $29 $20 $12 $4 $0
$1,040 $1,055 $88 $78 $68 $58 $48 $38 $30 $22 $14 $5 $0
$1,055 $1,070 $90 $80 $70 $60 $50 $40 $32 $23 $15 $7 $0
$1,070 $1,085 $91 $81 $72 $62 $52 $42 $33 $25 $17 $8 $0
$1,085 $1,100 $93 $83 $73 $63 $54 $44 $35 $26 $18 $10 $2
$1,100 $1,115 $95 $85 $75 $65 $55 $45 $36 $28 $20 $11 $3
$1,115 $1,130 $97 $87 $77 $67 $57 $47 $38 $29 $21 $13 $5
$1,130 $1,145 $99 $89 $79 $69 $59 $49 $39 $31 $23 $14 $6
$1,145 $1,160 $100 $90 $81 $71 $61 $51 $41 $32 $24 $16 $8
$1,160 $1,175 $102 $92 $82 $72 $63 $53 $43 $34 $26 $17 $9
$1,175 $1,190 $104 $94 $84 $74 $64 $54 $44 $35 $27 $19 $11
$1,190 $1,205 $106 $96 $86 $76 $66 $56 $46 $37 $29 $20 $12
$1,205 $1,220 $108 $98 $88 $78 $68 $58 $48 $38 $30 $22 $14
$1,220 $1,235 $109 $99 $90 $80 $70 $60 $50 $40 $32 $23 $15
$1,235 $1,250 $111 $101 $91 $81 $72 $62 $52 $42 $33 $25 $17
$1,250 $1,265 $113 $103 $93 $83 $73 $63 $53 $44 $35 $26 $18
$1,265 $1,280 $115 $105 $95 $85 $75 $65 $55 $45 $36 $28 $20
$1,280 $1,295 $117 $107 $97 $87 $77 $67 $57 $47 $38 $29 $21
$1,295 $1,310 $118 $108 $99 $89 $79 $69 $59 $49 $39 $31 $23
$1,310 $1,325 $120 $110 $100 $90 $81 $71 $61 $51 $41 $32 $24
$1,325 $1,340 $122 $112 $102 $92 $82 $72 $62 $53 $43 $34 $26
$1,340 $1,355 $124 $114 $104 $94 $84 $74 $64 $54 $44 $35 $27
$1,355 $1,370 $126 $116 $106 $96 $86 $76 $66 $56 $46 $37 $29
$1,370 $1,385 $127 $117 $108 $98 $88 $78 $68 $58 $48 $38 $30
$1,385 $1,400 $129 $119 $109 $99 $90 $80 $70 $60 $50 $40 $32
$1,400 $1,415 $131 $121 $111 $101 $91 $81 $71 $62 $52 $42 $33
$1,415 $1,430 $133 $123 $113 $103 $93 $83 $73 $63 $53 $43 $35
$1,430 $1,445 $135 $125 $115 $105 $95 $85 $75 $65 $55 $45 $36
$1,445 $1,460 $136 $126 $117 $107 $97 $87 $77 $67 $57 $47 $38
$1,460 $1,475 $138 $128 $118 $108 $99 $89 $79 $69 $59 $49 $39
$1,475 $1,490 $140 $130 $120 $110 $100 $90 $80 $71 $61 $51 $41
$1,490 $1,505 $142 $132 $122 $112 $102 $92 $82 $72 $62 $52 $43
$1,505 $1,520 $144 $134 $124 $114 $104 $94 $84 $74 $64 $54 $44
$1,520 $1,535 $145 $135 $126 $116 $106 $96 $86 $76 $66 $56 $46
$1,535 $1,550 $147 $137 $127 $117 $108 $98 $88 $78 $68 $58 $48
$1,550 $1,565 $149 $139 $129 $119 $109 $99 $89 $80 $70 $60 $50

Page 28 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$1,565 $1,580 $151 $141 $131 $121 $111 $101 $91 $81 $71 $61 $52
$1,580 $1,595 $153 $143 $133 $123 $113 $103 $93 $83 $73 $63 $53
$1,595 $1,610 $154 $144 $135 $125 $115 $105 $95 $85 $75 $65 $55
$1,610 $1,625 $156 $146 $136 $126 $117 $107 $97 $87 $77 $67 $57
$1,625 $1,640 $158 $148 $138 $128 $118 $108 $98 $89 $79 $69 $59
$1,640 $1,655 $160 $150 $140 $130 $120 $110 $100 $90 $80 $70 $61
$1,655 $1,670 $162 $152 $142 $132 $122 $112 $102 $92 $82 $72 $62
$1,670 $1,685 $163 $153 $144 $134 $124 $114 $104 $94 $84 $74 $64
$1,685 $1,700 $165 $155 $145 $135 $126 $116 $106 $96 $86 $76 $66
$1,700 $1,715 $167 $157 $147 $137 $127 $117 $107 $98 $88 $78 $68
$1,715 $1,730 $169 $159 $149 $139 $129 $119 $109 $99 $89 $79 $70
$1,730 $1,745 $171 $161 $151 $141 $131 $121 $111 $101 $91 $81 $71
$1,745 $1,760 $172 $162 $153 $143 $133 $123 $113 $103 $93 $83 $73
$1,760 $1,775 $174 $164 $154 $144 $135 $125 $115 $105 $95 $85 $75
$1,775 $1,790 $176 $166 $156 $146 $136 $126 $116 $107 $97 $87 $77
$1,790 $1,805 $178 $168 $158 $148 $138 $128 $118 $108 $98 $88 $79
$1,805 $1,820 $180 $170 $160 $150 $140 $130 $120 $110 $100 $90 $80
$1,820 $1,835 $181 $171 $162 $152 $142 $132 $122 $112 $102 $92 $82
$1,835 $1,850 $183 $173 $163 $153 $144 $134 $124 $114 $104 $94 $84
$1,850 $1,865 $185 $175 $165 $155 $145 $135 $125 $116 $106 $96 $86
$1,865 $1,880 $188 $177 $167 $157 $147 $137 $127 $117 $107 $97 $88
$1,880 $1,895 $192 $179 $169 $159 $149 $139 $129 $119 $109 $99 $89
$1,895 $1,910 $195 $180 $171 $161 $151 $141 $131 $121 $111 $101 $91
$1,910 $1,925 $198 $182 $172 $162 $153 $143 $133 $123 $113 $103 $93

Publication 15-T (2022) Page 29

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$0 $85 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$85 $95 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$95 $105 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$105 $115 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$115 $125 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$125 $135 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$135 $145 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$145 $155 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$155 $165 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$165 $175 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$175 $185 $10 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0
$185 $195 $11 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0
$195 $205 $12 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0
$205 $215 $13 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0
$215 $225 $14 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0
$225 $235 $15 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0
$235 $245 $16 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0
$245 $255 $17 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0
$255 $265 $18 $9 $1 $0 $0 $0 $0 $0 $0 $0 $0
$265 $275 $19 $10 $2 $0 $0 $0 $0 $0 $0 $0 $0
$275 $285 $20 $11 $3 $0 $0 $0 $0 $0 $0 $0 $0
$285 $300 $21 $13 $4 $0 $0 $0 $0 $0 $0 $0 $0
$300 $315 $23 $14 $6 $0 $0 $0 $0 $0 $0 $0 $0
$315 $330 $25 $16 $7 $0 $0 $0 $0 $0 $0 $0 $0
$330 $345 $27 $17 $9 $1 $0 $0 $0 $0 $0 $0 $0
$345 $360 $28 $19 $10 $2 $0 $0 $0 $0 $0 $0 $0
$360 $375 $30 $20 $12 $4 $0 $0 $0 $0 $0 $0 $0
$375 $390 $32 $22 $13 $5 $0 $0 $0 $0 $0 $0 $0
$390 $405 $34 $24 $15 $7 $0 $0 $0 $0 $0 $0 $0
$405 $420 $36 $26 $16 $8 $0 $0 $0 $0 $0 $0 $0
$420 $435 $37 $27 $18 $10 $1 $0 $0 $0 $0 $0 $0
$435 $450 $39 $29 $19 $11 $3 $0 $0 $0 $0 $0 $0
$450 $465 $41 $31 $21 $13 $4 $0 $0 $0 $0 $0 $0
$465 $480 $43 $33 $23 $14 $6 $0 $0 $0 $0 $0 $0
$480 $495 $45 $35 $25 $16 $7 $0 $0 $0 $0 $0 $0
$495 $510 $46 $36 $26 $17 $9 $1 $0 $0 $0 $0 $0
$510 $525 $48 $38 $28 $19 $10 $2 $0 $0 $0 $0 $0
$525 $540 $50 $40 $30 $20 $12 $4 $0 $0 $0 $0 $0
$540 $555 $52 $42 $32 $22 $13 $5 $0 $0 $0 $0 $0
$555 $570 $54 $44 $34 $24 $15 $7 $0 $0 $0 $0 $0
$570 $585 $55 $45 $35 $26 $16 $8 $0 $0 $0 $0 $0
$585 $600 $57 $47 $37 $27 $18 $10 $1 $0 $0 $0 $0
$600 $615 $59 $49 $39 $29 $19 $11 $3 $0 $0 $0 $0
$615 $630 $61 $51 $41 $31 $21 $13 $4 $0 $0 $0 $0
$630 $645 $63 $53 $43 $33 $23 $14 $6 $0 $0 $0 $0
$645 $660 $64 $54 $44 $35 $25 $16 $7 $0 $0 $0 $0
$660 $675 $66 $56 $46 $36 $26 $17 $9 $1 $0 $0 $0
$675 $690 $68 $58 $48 $38 $28 $19 $10 $2 $0 $0 $0
$690 $705 $70 $60 $50 $40 $30 $20 $12 $4 $0 $0 $0
$705 $720 $72 $62 $52 $42 $32 $22 $13 $5 $0 $0 $0
$720 $735 $73 $63 $53 $44 $34 $24 $15 $7 $0 $0 $0

Page 30 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$735 $750 $75 $65 $55 $45 $35 $25 $16 $8 $0 $0 $0
$750 $765 $77 $67 $57 $47 $37 $27 $18 $10 $1 $0 $0
$765 $780 $79 $69 $59 $49 $39 $29 $19 $11 $3 $0 $0
$780 $795 $81 $71 $61 $51 $41 $31 $21 $13 $4 $0 $0
$795 $810 $82 $72 $62 $53 $43 $33 $23 $14 $6 $0 $0
$810 $825 $84 $74 $64 $54 $44 $34 $25 $16 $7 $0 $0
$825 $840 $86 $76 $66 $56 $46 $36 $26 $17 $9 $0 $0
$840 $855 $88 $78 $68 $58 $48 $38 $28 $19 $10 $2 $0
$855 $870 $90 $80 $70 $60 $50 $40 $30 $20 $12 $3 $0
$870 $885 $91 $81 $71 $62 $52 $42 $32 $22 $13 $5 $0
$885 $900 $94 $83 $73 $63 $53 $43 $34 $24 $15 $6 $0
$900 $915 $97 $85 $75 $65 $55 $45 $35 $25 $16 $8 $0
$915 $930 $100 $87 $77 $67 $57 $47 $37 $27 $18 $9 $1
$930 $945 $104 $89 $79 $69 $59 $49 $39 $29 $19 $11 $3
$945 $960 $107 $90 $80 $71 $61 $51 $41 $31 $21 $12 $4
$960 $975 $110 $92 $82 $72 $62 $52 $43 $33 $23 $14 $6
$975 $990 $113 $95 $84 $74 $64 $54 $44 $34 $25 $15 $7
$990 $1,005 $117 $99 $86 $76 $66 $56 $46 $36 $26 $17 $9
$1,005 $1,020 $120 $102 $88 $78 $68 $58 $48 $38 $28 $18 $10
$1,020 $1,035 $123 $105 $89 $80 $70 $60 $50 $40 $30 $20 $12
$1,035 $1,050 $127 $108 $91 $81 $71 $61 $52 $42 $32 $22 $13
$1,050 $1,065 $130 $112 $94 $83 $73 $63 $53 $43 $34 $24 $15
$1,065 $1,080 $133 $115 $97 $85 $75 $65 $55 $45 $35 $25 $16
$1,080 $1,095 $137 $118 $100 $87 $77 $67 $57 $47 $37 $27 $18
$1,095 $1,110 $140 $122 $103 $89 $79 $69 $59 $49 $39 $29 $19
$1,110 $1,125 $143 $125 $107 $90 $80 $70 $61 $51 $41 $31 $21
$1,125 $1,140 $146 $128 $110 $92 $82 $72 $62 $52 $43 $33 $23
$1,140 $1,155 $150 $132 $113 $95 $84 $74 $64 $54 $44 $34 $24
$1,155 $1,170 $153 $135 $117 $98 $86 $76 $66 $56 $46 $36 $26
$1,170 $1,185 $156 $138 $120 $102 $88 $78 $68 $58 $48 $38 $28
$1,185 $1,200 $160 $141 $123 $105 $89 $79 $70 $60 $50 $40 $30
$1,200 $1,215 $163 $145 $127 $108 $91 $81 $71 $61 $52 $42 $32
$1,215 $1,230 $166 $148 $130 $112 $93 $83 $73 $63 $53 $43 $33
$1,230 $1,245 $170 $151 $133 $115 $97 $85 $75 $65 $55 $45 $35
$1,245 $1,260 $173 $155 $136 $118 $100 $87 $77 $67 $57 $47 $37
$1,260 $1,275 $176 $158 $140 $122 $103 $88 $79 $69 $59 $49 $39
$1,275 $1,290 $179 $161 $143 $125 $107 $90 $80 $70 $61 $51 $41
$1,290 $1,305 $183 $165 $146 $128 $110 $92 $82 $72 $62 $52 $42
$1,305 $1,320 $186 $168 $150 $131 $113 $95 $84 $74 $64 $54 $44
$1,320 $1,335 $189 $171 $153 $135 $117 $98 $86 $76 $66 $56 $46
$1,335 $1,350 $193 $174 $156 $138 $120 $102 $88 $78 $68 $58 $48
$1,350 $1,365 $196 $178 $160 $141 $123 $105 $89 $79 $70 $60 $50
$1,365 $1,380 $199 $181 $163 $145 $126 $108 $91 $81 $71 $61 $51
$1,380 $1,395 $203 $184 $166 $148 $130 $112 $93 $83 $73 $63 $53
$1,395 $1,410 $206 $188 $169 $151 $133 $115 $97 $85 $75 $65 $55
$1,410 $1,425 $209 $191 $173 $155 $136 $118 $100 $87 $77 $67 $57
$1,425 $1,440 $212 $194 $176 $158 $140 $121 $103 $88 $79 $69 $59
$1,440 $1,455 $216 $198 $179 $161 $143 $125 $107 $90 $80 $70 $60
$1,455 $1,470 $219 $201 $183 $164 $146 $128 $110 $92 $82 $72 $62
$1,470 $1,485 $222 $204 $186 $168 $150 $131 $113 $95 $84 $74 $64
$1,485 $1,500 $226 $207 $189 $171 $153 $135 $117 $98 $86 $76 $66

Publication 15-T (2022) Page 31

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$1,500 $1,515 $229 $211 $193 $174 $156 $138 $120 $102 $88 $78 $68
$1,515 $1,530 $232 $214 $196 $178 $159 $141 $123 $105 $89 $79 $69
$1,530 $1,545 $236 $217 $199 $181 $163 $145 $126 $108 $91 $81 $71
$1,545 $1,560 $239 $221 $202 $184 $166 $148 $130 $112 $93 $83 $73
$1,560 $1,575 $242 $224 $206 $188 $169 $151 $133 $115 $97 $85 $75
$1,575 $1,590 $245 $227 $209 $191 $173 $154 $136 $118 $100 $87 $77
$1,590 $1,605 $249 $231 $212 $194 $176 $158 $140 $121 $103 $88 $78
$1,605 $1,620 $252 $234 $216 $197 $179 $161 $143 $125 $107 $90 $80
$1,620 $1,635 $255 $237 $219 $201 $183 $164 $146 $128 $110 $92 $82
$1,635 $1,650 $259 $240 $222 $204 $186 $168 $150 $131 $113 $95 $84
$1,650 $1,665 $262 $244 $226 $207 $189 $171 $153 $135 $116 $98 $86
$1,665 $1,680 $265 $247 $229 $211 $192 $174 $156 $138 $120 $102 $87
$1,680 $1,695 $269 $250 $232 $214 $196 $178 $159 $141 $123 $105 $89
$1,695 $1,710 $272 $254 $235 $217 $199 $181 $163 $145 $126 $108 $91
$1,710 $1,725 $275 $257 $239 $221 $202 $184 $166 $148 $130 $111 $93
$1,725 $1,740 $278 $260 $242 $224 $206 $187 $169 $151 $133 $115 $97
$1,740 $1,755 $282 $264 $245 $227 $209 $191 $173 $154 $136 $118 $100
$1,755 $1,770 $285 $267 $249 $230 $212 $194 $176 $158 $140 $121 $103
$1,770 $1,785 $288 $270 $252 $234 $216 $197 $179 $161 $143 $125 $106
$1,785 $1,800 $292 $273 $255 $237 $219 $201 $183 $164 $146 $128 $110
$1,800 $1,815 $295 $277 $259 $240 $222 $204 $186 $168 $149 $131 $113

Page 32 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
BIWEEKLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$0 $500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$500 $510 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$510 $520 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$520 $530 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$530 $540 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$540 $550 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$550 $560 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$560 $570 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$570 $580 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$580 $590 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$590 $600 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$600 $610 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$610 $620 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$620 $630 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$630 $640 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$640 $650 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$650 $660 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$660 $670 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$670 $680 $18 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0
$680 $690 $19 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0
$690 $700 $20 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0
$700 $710 $21 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0
$710 $720 $22 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0
$720 $730 $23 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0
$730 $740 $24 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0
$740 $750 $25 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0
$750 $760 $26 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0
$760 $770 $27 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0
$770 $780 $28 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0
$780 $790 $29 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0
$790 $800 $30 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0
$800 $810 $31 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0
$810 $820 $32 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0
$820 $830 $33 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0
$830 $840 $34 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0
$840 $850 $35 $18 $1 $0 $0 $0 $0 $0 $0 $0 $0
$850 $860 $36 $19 $2 $0 $0 $0 $0 $0 $0 $0 $0
$860 $870 $37 $20 $3 $0 $0 $0 $0 $0 $0 $0 $0
$870 $880 $38 $21 $4 $0 $0 $0 $0 $0 $0 $0 $0
$880 $890 $39 $22 $5 $0 $0 $0 $0 $0 $0 $0 $0
$890 $900 $40 $23 $6 $0 $0 $0 $0 $0 $0 $0 $0
$900 $910 $41 $24 $7 $0 $0 $0 $0 $0 $0 $0 $0
$910 $920 $42 $25 $8 $0 $0 $0 $0 $0 $0 $0 $0
$920 $930 $43 $26 $9 $0 $0 $0 $0 $0 $0 $0 $0
$930 $940 $44 $27 $10 $0 $0 $0 $0 $0 $0 $0 $0
$940 $950 $45 $28 $11 $0 $0 $0 $0 $0 $0 $0 $0
$950 $960 $46 $29 $12 $0 $0 $0 $0 $0 $0 $0 $0
$960 $970 $47 $30 $13 $0 $0 $0 $0 $0 $0 $0 $0
$970 $980 $48 $31 $14 $0 $0 $0 $0 $0 $0 $0 $0
$980 $990 $49 $32 $15 $0 $0 $0 $0 $0 $0 $0 $0
$990 $1,000 $50 $33 $16 $0 $0 $0 $0 $0 $0 $0 $0

Publication 15-T (2022) Page 33

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
BIWEEKLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$1,000 $1,010 $51 $34 $17 $1 $0 $0 $0 $0 $0 $0 $0
$1,010 $1,020 $52 $35 $18 $2 $0 $0 $0 $0 $0 $0 $0
$1,020 $1,030 $53 $36 $19 $3 $0 $0 $0 $0 $0 $0 $0
$1,030 $1,040 $54 $37 $20 $4 $0 $0 $0 $0 $0 $0 $0
$1,040 $1,050 $55 $38 $21 $5 $0 $0 $0 $0 $0 $0 $0
$1,050 $1,060 $56 $39 $22 $6 $0 $0 $0 $0 $0 $0 $0
$1,060 $1,070 $57 $40 $23 $7 $0 $0 $0 $0 $0 $0 $0
$1,070 $1,080 $58 $41 $24 $8 $0 $0 $0 $0 $0 $0 $0
$1,080 $1,090 $59 $42 $25 $9 $0 $0 $0 $0 $0 $0 $0
$1,090 $1,100 $60 $43 $26 $10 $0 $0 $0 $0 $0 $0 $0
$1,100 $1,110 $61 $44 $27 $11 $0 $0 $0 $0 $0 $0 $0
$1,110 $1,120 $62 $45 $28 $12 $0 $0 $0 $0 $0 $0 $0
$1,120 $1,130 $63 $46 $29 $13 $0 $0 $0 $0 $0 $0 $0
$1,130 $1,140 $64 $47 $30 $14 $0 $0 $0 $0 $0 $0 $0
$1,140 $1,150 $65 $48 $31 $15 $0 $0 $0 $0 $0 $0 $0
$1,150 $1,160 $66 $49 $32 $16 $0 $0 $0 $0 $0 $0 $0
$1,160 $1,170 $67 $50 $33 $17 $0 $0 $0 $0 $0 $0 $0
$1,170 $1,180 $68 $51 $34 $18 $1 $0 $0 $0 $0 $0 $0
$1,180 $1,190 $69 $52 $35 $19 $2 $0 $0 $0 $0 $0 $0
$1,190 $1,200 $70 $53 $36 $20 $3 $0 $0 $0 $0 $0 $0
$1,200 $1,210 $71 $54 $37 $21 $4 $0 $0 $0 $0 $0 $0
$1,210 $1,220 $72 $55 $38 $22 $5 $0 $0 $0 $0 $0 $0
$1,220 $1,230 $73 $56 $39 $23 $6 $0 $0 $0 $0 $0 $0
$1,230 $1,240 $74 $57 $40 $24 $7 $0 $0 $0 $0 $0 $0
$1,240 $1,250 $75 $58 $41 $25 $8 $0 $0 $0 $0 $0 $0
$1,250 $1,260 $76 $59 $42 $26 $9 $0 $0 $0 $0 $0 $0
$1,260 $1,270 $77 $60 $43 $27 $10 $0 $0 $0 $0 $0 $0
$1,270 $1,280 $78 $61 $44 $28 $11 $0 $0 $0 $0 $0 $0
$1,280 $1,290 $79 $62 $45 $29 $12 $0 $0 $0 $0 $0 $0
$1,290 $1,330 $81 $64 $48 $31 $15 $0 $0 $0 $0 $0 $0
$1,330 $1,370 $86 $68 $52 $35 $19 $2 $0 $0 $0 $0 $0
$1,370 $1,410 $91 $72 $56 $39 $23 $6 $0 $0 $0 $0 $0
$1,410 $1,450 $96 $76 $60 $43 $27 $10 $0 $0 $0 $0 $0
$1,450 $1,490 $101 $81 $64 $47 $31 $14 $0 $0 $0 $0 $0
$1,490 $1,530 $105 $86 $68 $51 $35 $18 $2 $0 $0 $0 $0
$1,530 $1,570 $110 $90 $72 $55 $39 $22 $6 $0 $0 $0 $0
$1,570 $1,610 $115 $95 $76 $59 $43 $26 $10 $0 $0 $0 $0
$1,610 $1,650 $120 $100 $80 $63 $47 $30 $14 $0 $0 $0 $0
$1,650 $1,690 $125 $105 $85 $67 $51 $34 $18 $1 $0 $0 $0
$1,690 $1,730 $129 $110 $90 $71 $55 $38 $22 $5 $0 $0 $0
$1,730 $1,770 $134 $114 $95 $75 $59 $42 $26 $9 $0 $0 $0
$1,770 $1,810 $139 $119 $99 $79 $63 $46 $30 $13 $0 $0 $0
$1,810 $1,850 $144 $124 $104 $84 $67 $50 $34 $17 $1 $0 $0
$1,850 $1,890 $149 $129 $109 $89 $71 $54 $38 $21 $5 $0 $0
$1,890 $1,930 $153 $134 $114 $94 $75 $58 $42 $25 $9 $0 $0
$1,930 $1,970 $158 $138 $119 $99 $79 $62 $46 $29 $13 $0 $0
$1,970 $2,010 $163 $143 $123 $103 $84 $66 $50 $33 $17 $0 $0
$2,010 $2,050 $168 $148 $128 $108 $88 $70 $54 $37 $21 $4 $0
$2,050 $2,090 $173 $153 $133 $113 $93 $74 $58 $41 $25 $8 $0
$2,090 $2,130 $177 $158 $138 $118 $98 $78 $62 $45 $29 $12 $0
$2,130 $2,170 $182 $162 $143 $123 $103 $83 $66 $49 $33 $16 $0

Page 34 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
BIWEEKLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$2,170 $2,210 $187 $167 $147 $127 $108 $88 $70 $53 $37 $20 $4
$2,210 $2,250 $192 $172 $152 $132 $112 $93 $74 $57 $41 $24 $8
$2,250 $2,290 $197 $177 $157 $137 $117 $97 $78 $61 $45 $28 $12
$2,290 $2,330 $201 $182 $162 $142 $122 $102 $82 $65 $49 $32 $16
$2,330 $2,370 $206 $186 $167 $147 $127 $107 $87 $69 $53 $36 $20
$2,370 $2,410 $211 $191 $171 $151 $132 $112 $92 $73 $57 $40 $24
$2,410 $2,450 $216 $196 $176 $156 $136 $117 $97 $77 $61 $44 $28
$2,450 $2,490 $221 $201 $181 $161 $141 $121 $102 $82 $65 $48 $32
$2,490 $2,530 $225 $206 $186 $166 $146 $126 $106 $86 $69 $52 $36
$2,530 $2,570 $230 $210 $191 $171 $151 $131 $111 $91 $73 $56 $40
$2,570 $2,610 $235 $215 $195 $175 $156 $136 $116 $96 $77 $60 $44
$2,610 $2,650 $240 $220 $200 $180 $160 $141 $121 $101 $81 $64 $48
$2,650 $2,690 $245 $225 $205 $185 $165 $145 $126 $106 $86 $68 $52
$2,690 $2,730 $249 $230 $210 $190 $170 $150 $130 $110 $91 $72 $56
$2,730 $2,770 $254 $234 $215 $195 $175 $155 $135 $115 $95 $76 $60
$2,770 $2,810 $259 $239 $219 $199 $180 $160 $140 $120 $100 $80 $64
$2,810 $2,850 $264 $244 $224 $204 $184 $165 $145 $125 $105 $85 $68
$2,850 $2,890 $269 $249 $229 $209 $189 $169 $150 $130 $110 $90 $72
$2,890 $2,930 $273 $254 $234 $214 $194 $174 $154 $134 $115 $95 $76
$2,930 $2,970 $278 $258 $239 $219 $199 $179 $159 $139 $119 $100 $80
$2,970 $3,010 $283 $263 $243 $223 $204 $184 $164 $144 $124 $104 $85
$3,010 $3,050 $288 $268 $248 $228 $208 $189 $169 $149 $129 $109 $89
$3,050 $3,090 $293 $273 $253 $233 $213 $193 $174 $154 $134 $114 $94
$3,090 $3,130 $297 $278 $258 $238 $218 $198 $178 $158 $139 $119 $99
$3,130 $3,170 $302 $282 $263 $243 $223 $203 $183 $163 $143 $124 $104
$3,170 $3,210 $307 $287 $267 $247 $228 $208 $188 $168 $148 $128 $109
$3,210 $3,250 $312 $292 $272 $252 $232 $213 $193 $173 $153 $133 $113
$3,250 $3,290 $317 $297 $277 $257 $237 $217 $198 $178 $158 $138 $118
$3,290 $3,330 $321 $302 $282 $262 $242 $222 $202 $182 $163 $143 $123
$3,330 $3,370 $326 $306 $287 $267 $247 $227 $207 $187 $167 $148 $128
$3,370 $3,410 $331 $311 $291 $271 $252 $232 $212 $192 $172 $152 $133
$3,410 $3,450 $336 $316 $296 $276 $256 $237 $217 $197 $177 $157 $137

Publication 15-T (2022) Page 35

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
BIWEEKLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$0 $170 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$170 $180 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$180 $190 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$190 $200 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$200 $210 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$210 $220 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$220 $230 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$230 $240 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$240 $250 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$250 $260 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$260 $270 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$270 $280 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$280 $290 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$290 $300 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$300 $310 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$310 $320 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$320 $330 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$330 $340 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$340 $350 $18 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0
$350 $360 $19 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0
$360 $370 $20 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0
$370 $380 $21 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0
$380 $390 $22 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0
$390 $400 $23 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0
$400 $410 $24 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0
$410 $420 $25 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0
$420 $430 $26 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0
$430 $440 $27 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0
$440 $450 $28 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0
$450 $460 $29 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0
$460 $470 $30 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0
$470 $480 $31 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0
$480 $490 $32 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0
$490 $500 $33 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0
$500 $510 $34 $17 $1 $0 $0 $0 $0 $0 $0 $0 $0
$510 $520 $35 $18 $2 $0 $0 $0 $0 $0 $0 $0 $0
$520 $530 $36 $19 $3 $0 $0 $0 $0 $0 $0 $0 $0
$530 $540 $37 $20 $4 $0 $0 $0 $0 $0 $0 $0 $0
$540 $550 $38 $21 $5 $0 $0 $0 $0 $0 $0 $0 $0
$550 $560 $39 $22 $6 $0 $0 $0 $0 $0 $0 $0 $0
$560 $590 $41 $24 $8 $0 $0 $0 $0 $0 $0 $0 $0
$590 $620 $45 $27 $11 $0 $0 $0 $0 $0 $0 $0 $0
$620 $650 $48 $30 $14 $0 $0 $0 $0 $0 $0 $0 $0
$650 $680 $52 $33 $17 $0 $0 $0 $0 $0 $0 $0 $0
$680 $710 $55 $36 $20 $3 $0 $0 $0 $0 $0 $0 $0
$710 $740 $59 $39 $23 $6 $0 $0 $0 $0 $0 $0 $0
$740 $770 $63 $43 $26 $9 $0 $0 $0 $0 $0 $0 $0
$770 $800 $66 $46 $29 $12 $0 $0 $0 $0 $0 $0 $0
$800 $830 $70 $50 $32 $15 $0 $0 $0 $0 $0 $0 $0
$830 $860 $73 $54 $35 $18 $2 $0 $0 $0 $0 $0 $0
$860 $890 $77 $57 $38 $21 $5 $0 $0 $0 $0 $0 $0

Page 36 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
BIWEEKLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$890 $920 $81 $61 $41 $24 $8 $0 $0 $0 $0 $0 $0
$920 $950 $84 $64 $45 $27 $11 $0 $0 $0 $0 $0 $0
$950 $980 $88 $68 $48 $30 $14 $0 $0 $0 $0 $0 $0
$980 $1,010 $91 $72 $52 $33 $17 $0 $0 $0 $0 $0 $0
$1,010 $1,040 $95 $75 $55 $36 $20 $3 $0 $0 $0 $0 $0
$1,040 $1,070 $99 $79 $59 $39 $23 $6 $0 $0 $0 $0 $0
$1,070 $1,100 $102 $82 $63 $43 $26 $9 $0 $0 $0 $0 $0
$1,100 $1,130 $106 $86 $66 $46 $29 $12 $0 $0 $0 $0 $0
$1,130 $1,160 $109 $90 $70 $50 $32 $15 $0 $0 $0 $0 $0
$1,160 $1,190 $113 $93 $73 $53 $35 $18 $2 $0 $0 $0 $0
$1,190 $1,220 $117 $97 $77 $57 $38 $21 $5 $0 $0 $0 $0
$1,220 $1,250 $120 $100 $81 $61 $41 $24 $8 $0 $0 $0 $0
$1,250 $1,280 $124 $104 $84 $64 $44 $27 $11 $0 $0 $0 $0
$1,280 $1,310 $127 $108 $88 $68 $48 $30 $14 $0 $0 $0 $0
$1,310 $1,340 $131 $111 $91 $71 $52 $33 $17 $0 $0 $0 $0
$1,340 $1,370 $135 $115 $95 $75 $55 $36 $20 $3 $0 $0 $0
$1,370 $1,400 $138 $118 $99 $79 $59 $39 $23 $6 $0 $0 $0
$1,400 $1,430 $142 $122 $102 $82 $62 $43 $26 $9 $0 $0 $0
$1,430 $1,460 $145 $126 $106 $86 $66 $46 $29 $12 $0 $0 $0
$1,460 $1,490 $149 $129 $109 $89 $70 $50 $32 $15 $0 $0 $0
$1,490 $1,520 $153 $133 $113 $93 $73 $53 $35 $18 $1 $0 $0
$1,520 $1,550 $156 $136 $117 $97 $77 $57 $38 $21 $4 $0 $0
$1,550 $1,580 $160 $140 $120 $100 $80 $61 $41 $24 $7 $0 $0
$1,580 $1,610 $163 $144 $124 $104 $84 $64 $44 $27 $10 $0 $0
$1,610 $1,640 $167 $147 $127 $107 $88 $68 $48 $30 $13 $0 $0
$1,640 $1,670 $171 $151 $131 $111 $91 $71 $52 $33 $16 $0 $0
$1,670 $1,700 $174 $154 $135 $115 $95 $75 $55 $36 $19 $3 $0
$1,700 $1,730 $178 $158 $138 $118 $98 $79 $59 $39 $22 $6 $0
$1,730 $1,760 $181 $162 $142 $122 $102 $82 $62 $42 $25 $9 $0
$1,760 $1,790 $185 $165 $145 $125 $106 $86 $66 $46 $28 $12 $0
$1,790 $1,830 $193 $169 $150 $130 $110 $90 $70 $50 $32 $15 $0
$1,830 $1,870 $202 $174 $154 $134 $115 $95 $75 $55 $36 $19 $3
$1,870 $1,910 $210 $179 $159 $139 $119 $100 $80 $60 $40 $23 $7
$1,910 $1,950 $219 $184 $164 $144 $124 $104 $85 $65 $45 $27 $11
$1,950 $1,990 $228 $192 $169 $149 $129 $109 $89 $69 $50 $31 $15
$1,990 $2,030 $237 $200 $174 $154 $134 $114 $94 $74 $54 $35 $19
$2,030 $2,070 $246 $209 $178 $158 $139 $119 $99 $79 $59 $39 $23
$2,070 $2,110 $254 $218 $183 $163 $143 $124 $104 $84 $64 $44 $27
$2,110 $2,150 $263 $227 $190 $168 $148 $128 $109 $89 $69 $49 $31
$2,150 $2,190 $272 $236 $199 $173 $153 $133 $113 $93 $74 $54 $35
$2,190 $2,230 $281 $244 $208 $178 $158 $138 $118 $98 $78 $59 $39
$2,230 $2,270 $290 $253 $217 $182 $163 $143 $123 $103 $83 $63 $44
$2,270 $2,310 $298 $262 $226 $189 $167 $148 $128 $108 $88 $68 $48
$2,310 $2,350 $307 $271 $234 $198 $172 $152 $133 $113 $93 $73 $53
$2,350 $2,390 $316 $280 $243 $207 $177 $157 $137 $117 $98 $78 $58
$2,390 $2,430 $325 $288 $252 $216 $182 $162 $142 $122 $102 $83 $63
$2,430 $2,470 $334 $297 $261 $224 $188 $167 $147 $127 $107 $87 $68
$2,470 $2,510 $342 $306 $270 $233 $197 $172 $152 $132 $112 $92 $72
$2,510 $2,550 $351 $315 $278 $242 $206 $176 $157 $137 $117 $97 $77
$2,550 $2,590 $360 $324 $287 $251 $214 $181 $161 $141 $122 $102 $82
$2,590 $2,630 $369 $332 $296 $260 $223 $187 $166 $146 $126 $107 $87

Publication 15-T (2022) Page 37

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
BIWEEKLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$2,630 $2,670 $378 $341 $305 $268 $232 $196 $171 $151 $131 $111 $92
$2,670 $2,710 $386 $350 $314 $277 $241 $204 $176 $156 $136 $116 $96
$2,710 $2,750 $395 $359 $322 $286 $250 $213 $181 $161 $141 $121 $101
$2,750 $2,790 $404 $368 $331 $295 $258 $222 $186 $165 $146 $126 $106
$2,790 $2,830 $413 $376 $340 $304 $267 $231 $195 $170 $150 $131 $111
$2,830 $2,870 $422 $385 $349 $312 $276 $240 $203 $175 $155 $135 $116
$2,870 $2,910 $430 $394 $358 $321 $285 $248 $212 $180 $160 $140 $120
$2,910 $2,950 $439 $403 $366 $330 $294 $257 $221 $185 $165 $145 $125
$2,950 $2,990 $448 $412 $375 $339 $302 $266 $230 $193 $170 $150 $130
$2,990 $3,030 $457 $420 $384 $348 $311 $275 $239 $202 $174 $155 $135
$3,030 $3,070 $466 $429 $393 $356 $320 $284 $247 $211 $179 $159 $140
$3,070 $3,110 $474 $438 $402 $365 $329 $292 $256 $220 $184 $164 $144
$3,110 $3,150 $483 $447 $410 $374 $338 $301 $265 $229 $192 $169 $149
$3,150 $3,190 $492 $456 $419 $383 $346 $310 $274 $237 $201 $174 $154
$3,190 $3,230 $501 $464 $428 $392 $355 $319 $283 $246 $210 $179 $159
$3,230 $3,270 $510 $473 $437 $400 $364 $328 $291 $255 $219 $183 $164
$3,270 $3,310 $518 $482 $446 $409 $373 $336 $300 $264 $227 $191 $168
$3,310 $3,350 $527 $491 $454 $418 $382 $345 $309 $273 $236 $200 $173
$3,350 $3,390 $536 $500 $463 $427 $390 $354 $318 $281 $245 $209 $178
$3,390 $3,430 $545 $508 $472 $436 $399 $363 $327 $290 $254 $217 $183
$3,430 $3,470 $554 $517 $481 $444 $408 $372 $335 $299 $263 $226 $190

Page 38 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
SEMIMONTHLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$0 $545 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$545 $555 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$555 $565 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$565 $575 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$575 $585 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$585 $595 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$595 $605 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$605 $615 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$615 $625 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$625 $635 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$635 $645 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$645 $655 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$655 $665 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$665 $675 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$675 $685 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$685 $695 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$695 $705 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$705 $715 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$715 $725 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$725 $735 $19 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0
$735 $745 $20 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0
$745 $755 $21 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0
$755 $765 $22 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0
$765 $775 $23 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0
$775 $785 $24 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0
$785 $795 $25 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0
$795 $805 $26 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0
$805 $815 $27 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0
$815 $825 $28 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0
$825 $835 $29 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0
$835 $845 $30 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0
$845 $855 $31 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0
$855 $865 $32 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0
$865 $875 $33 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0
$875 $885 $34 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0
$885 $895 $35 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0
$895 $905 $36 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0
$905 $915 $37 $19 $1 $0 $0 $0 $0 $0 $0 $0 $0
$915 $925 $38 $20 $2 $0 $0 $0 $0 $0 $0 $0 $0
$925 $935 $39 $21 $3 $0 $0 $0 $0 $0 $0 $0 $0
$935 $945 $40 $22 $4 $0 $0 $0 $0 $0 $0 $0 $0
$945 $955 $41 $23 $5 $0 $0 $0 $0 $0 $0 $0 $0
$955 $965 $42 $24 $6 $0 $0 $0 $0 $0 $0 $0 $0
$965 $975 $43 $25 $7 $0 $0 $0 $0 $0 $0 $0 $0
$975 $985 $44 $26 $8 $0 $0 $0 $0 $0 $0 $0 $0
$985 $995 $45 $27 $9 $0 $0 $0 $0 $0 $0 $0 $0
$995 $1,005 $46 $28 $10 $0 $0 $0 $0 $0 $0 $0 $0
$1,005 $1,015 $47 $29 $11 $0 $0 $0 $0 $0 $0 $0 $0
$1,015 $1,025 $48 $30 $12 $0 $0 $0 $0 $0 $0 $0 $0
$1,025 $1,035 $49 $31 $13 $0 $0 $0 $0 $0 $0 $0 $0
$1,035 $1,045 $50 $32 $14 $0 $0 $0 $0 $0 $0 $0 $0

Publication 15-T (2022) Page 39

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
SEMIMONTHLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$1,045 $1,055 $51 $33 $15 $0 $0 $0 $0 $0 $0 $0 $0
$1,055 $1,065 $52 $34 $16 $0 $0 $0 $0 $0 $0 $0 $0
$1,065 $1,075 $53 $35 $17 $0 $0 $0 $0 $0 $0 $0 $0
$1,075 $1,085 $54 $36 $18 $0 $0 $0 $0 $0 $0 $0 $0
$1,085 $1,095 $55 $37 $19 $1 $0 $0 $0 $0 $0 $0 $0
$1,095 $1,105 $56 $38 $20 $2 $0 $0 $0 $0 $0 $0 $0
$1,105 $1,115 $57 $39 $21 $3 $0 $0 $0 $0 $0 $0 $0
$1,115 $1,125 $58 $40 $22 $4 $0 $0 $0 $0 $0 $0 $0
$1,125 $1,135 $59 $41 $23 $5 $0 $0 $0 $0 $0 $0 $0
$1,135 $1,145 $60 $42 $24 $6 $0 $0 $0 $0 $0 $0 $0
$1,145 $1,155 $61 $43 $25 $7 $0 $0 $0 $0 $0 $0 $0
$1,155 $1,165 $62 $44 $26 $8 $0 $0 $0 $0 $0 $0 $0
$1,165 $1,175 $63 $45 $27 $9 $0 $0 $0 $0 $0 $0 $0
$1,175 $1,185 $64 $46 $28 $10 $0 $0 $0 $0 $0 $0 $0
$1,185 $1,195 $65 $47 $29 $11 $0 $0 $0 $0 $0 $0 $0
$1,195 $1,205 $66 $48 $30 $12 $0 $0 $0 $0 $0 $0 $0
$1,205 $1,215 $67 $49 $31 $13 $0 $0 $0 $0 $0 $0 $0
$1,215 $1,225 $68 $50 $32 $14 $0 $0 $0 $0 $0 $0 $0
$1,225 $1,235 $69 $51 $33 $15 $0 $0 $0 $0 $0 $0 $0
$1,235 $1,245 $70 $52 $34 $16 $0 $0 $0 $0 $0 $0 $0
$1,245 $1,255 $71 $53 $35 $17 $0 $0 $0 $0 $0 $0 $0
$1,255 $1,265 $72 $54 $36 $18 $0 $0 $0 $0 $0 $0 $0
$1,265 $1,275 $73 $55 $37 $19 $1 $0 $0 $0 $0 $0 $0
$1,275 $1,285 $74 $56 $38 $20 $2 $0 $0 $0 $0 $0 $0
$1,285 $1,295 $75 $57 $39 $21 $3 $0 $0 $0 $0 $0 $0
$1,295 $1,305 $76 $58 $40 $22 $4 $0 $0 $0 $0 $0 $0
$1,305 $1,315 $77 $59 $41 $23 $5 $0 $0 $0 $0 $0 $0
$1,315 $1,325 $78 $60 $42 $24 $6 $0 $0 $0 $0 $0 $0
$1,325 $1,335 $79 $61 $43 $25 $7 $0 $0 $0 $0 $0 $0
$1,335 $1,345 $80 $62 $44 $26 $8 $0 $0 $0 $0 $0 $0
$1,345 $1,355 $81 $63 $45 $27 $9 $0 $0 $0 $0 $0 $0
$1,355 $1,365 $82 $64 $46 $28 $10 $0 $0 $0 $0 $0 $0
$1,365 $1,375 $83 $65 $47 $29 $11 $0 $0 $0 $0 $0 $0
$1,375 $1,385 $84 $66 $48 $30 $12 $0 $0 $0 $0 $0 $0
$1,385 $1,395 $85 $67 $49 $31 $13 $0 $0 $0 $0 $0 $0
$1,395 $1,405 $86 $68 $50 $32 $14 $0 $0 $0 $0 $0 $0
$1,405 $1,445 $89 $70 $53 $35 $17 $0 $0 $0 $0 $0 $0
$1,445 $1,485 $94 $74 $57 $39 $21 $3 $0 $0 $0 $0 $0
$1,485 $1,525 $98 $78 $61 $43 $25 $7 $0 $0 $0 $0 $0
$1,525 $1,565 $103 $82 $65 $47 $29 $11 $0 $0 $0 $0 $0
$1,565 $1,605 $108 $87 $69 $51 $33 $15 $0 $0 $0 $0 $0
$1,605 $1,645 $113 $91 $73 $55 $37 $19 $1 $0 $0 $0 $0
$1,645 $1,685 $118 $96 $77 $59 $41 $23 $5 $0 $0 $0 $0
$1,685 $1,725 $122 $101 $81 $63 $45 $27 $9 $0 $0 $0 $0
$1,725 $1,765 $127 $106 $85 $67 $49 $31 $13 $0 $0 $0 $0
$1,765 $1,805 $132 $111 $89 $71 $53 $35 $17 $0 $0 $0 $0
$1,805 $1,845 $137 $115 $94 $75 $57 $39 $21 $3 $0 $0 $0
$1,845 $1,885 $142 $120 $99 $79 $61 $43 $25 $7 $0 $0 $0
$1,885 $1,925 $146 $125 $103 $83 $65 $47 $29 $11 $0 $0 $0
$1,925 $1,965 $151 $130 $108 $87 $69 $51 $33 $15 $0 $0 $0
$1,965 $2,005 $156 $135 $113 $92 $73 $55 $37 $19 $1 $0 $0

Page 40 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
SEMIMONTHLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$2,005 $2,045 $161 $139 $118 $96 $77 $59 $41 $23 $5 $0 $0
$2,045 $2,085 $166 $144 $123 $101 $81 $63 $45 $27 $9 $0 $0
$2,085 $2,125 $170 $149 $127 $106 $85 $67 $49 $31 $13 $0 $0
$2,125 $2,165 $175 $154 $132 $111 $89 $71 $53 $35 $17 $0 $0
$2,165 $2,205 $180 $159 $137 $116 $94 $75 $57 $39 $21 $3 $0
$2,205 $2,245 $185 $163 $142 $120 $99 $79 $61 $43 $25 $7 $0
$2,245 $2,285 $190 $168 $147 $125 $104 $83 $65 $47 $29 $11 $0
$2,285 $2,325 $194 $173 $151 $130 $108 $87 $69 $51 $33 $15 $0
$2,325 $2,365 $199 $178 $156 $135 $113 $92 $73 $55 $37 $19 $1
$2,365 $2,405 $204 $183 $161 $140 $118 $97 $77 $59 $41 $23 $5
$2,405 $2,445 $209 $187 $166 $144 $123 $101 $81 $63 $45 $27 $9
$2,445 $2,485 $214 $192 $171 $149 $128 $106 $85 $67 $49 $31 $13
$2,485 $2,525 $218 $197 $175 $154 $132 $111 $89 $71 $53 $35 $17
$2,525 $2,565 $223 $202 $180 $159 $137 $116 $94 $75 $57 $39 $21
$2,565 $2,605 $228 $207 $185 $164 $142 $121 $99 $79 $61 $43 $25
$2,605 $2,645 $233 $211 $190 $168 $147 $125 $104 $83 $65 $47 $29
$2,645 $2,685 $238 $216 $195 $173 $152 $130 $109 $87 $69 $51 $33
$2,685 $2,725 $242 $221 $199 $178 $156 $135 $113 $92 $73 $55 $37
$2,725 $2,765 $247 $226 $204 $183 $161 $140 $118 $97 $77 $59 $41
$2,765 $2,805 $252 $231 $209 $188 $166 $145 $123 $102 $81 $63 $45
$2,805 $2,845 $257 $235 $214 $192 $171 $149 $128 $106 $85 $67 $49
$2,845 $2,885 $262 $240 $219 $197 $176 $154 $133 $111 $90 $71 $53
$2,885 $2,925 $266 $245 $223 $202 $180 $159 $137 $116 $94 $75 $57
$2,925 $2,965 $271 $250 $228 $207 $185 $164 $142 $121 $99 $79 $61
$2,965 $3,005 $276 $255 $233 $212 $190 $169 $147 $126 $104 $83 $65
$3,005 $3,045 $281 $259 $238 $216 $195 $173 $152 $130 $109 $87 $69
$3,045 $3,085 $286 $264 $243 $221 $200 $178 $157 $135 $114 $92 $73
$3,085 $3,125 $290 $269 $247 $226 $204 $183 $161 $140 $118 $97 $77
$3,125 $3,165 $295 $274 $252 $231 $209 $188 $166 $145 $123 $102 $81
$3,165 $3,205 $300 $279 $257 $236 $214 $193 $171 $150 $128 $107 $85
$3,205 $3,245 $305 $283 $262 $240 $219 $197 $176 $154 $133 $111 $90
$3,245 $3,285 $310 $288 $267 $245 $224 $202 $181 $159 $138 $116 $95

Publication 15-T (2022) Page 41

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
SEMIMONTHLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$0 $185 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$185 $195 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$195 $205 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$205 $215 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$215 $225 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$225 $235 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$235 $245 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$245 $255 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$255 $265 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$265 $275 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$275 $285 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$285 $295 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$295 $305 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$305 $315 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$315 $325 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$325 $335 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$335 $345 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$345 $355 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$355 $365 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$365 $375 $19 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0
$375 $385 $20 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0
$385 $395 $21 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0
$395 $405 $22 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0
$405 $415 $23 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0
$415 $425 $24 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0
$425 $435 $25 $7 $0 $0 $0 $0 $0 $0 $0 $0 $0
$435 $445 $26 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0
$445 $455 $27 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0
$455 $465 $28 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0
$465 $475 $29 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0
$475 $485 $30 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0
$485 $495 $31 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0
$495 $505 $32 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0
$505 $515 $33 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0
$515 $525 $34 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0
$525 $535 $35 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0
$535 $545 $36 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0
$545 $555 $37 $19 $1 $0 $0 $0 $0 $0 $0 $0 $0
$555 $565 $38 $20 $2 $0 $0 $0 $0 $0 $0 $0 $0
$565 $575 $39 $21 $3 $0 $0 $0 $0 $0 $0 $0 $0
$575 $585 $40 $22 $4 $0 $0 $0 $0 $0 $0 $0 $0
$585 $595 $41 $23 $5 $0 $0 $0 $0 $0 $0 $0 $0
$595 $605 $42 $24 $6 $0 $0 $0 $0 $0 $0 $0 $0
$605 $615 $43 $25 $7 $0 $0 $0 $0 $0 $0 $0 $0
$615 $655 $46 $27 $10 $0 $0 $0 $0 $0 $0 $0 $0
$655 $695 $51 $31 $14 $0 $0 $0 $0 $0 $0 $0 $0
$695 $735 $55 $35 $18 $0 $0 $0 $0 $0 $0 $0 $0
$735 $775 $60 $39 $22 $4 $0 $0 $0 $0 $0 $0 $0
$775 $815 $65 $44 $26 $8 $0 $0 $0 $0 $0 $0 $0
$815 $855 $70 $48 $30 $12 $0 $0 $0 $0 $0 $0 $0
$855 $895 $75 $53 $34 $16 $0 $0 $0 $0 $0 $0 $0

Page 42 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
SEMIMONTHLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$895 $935 $79 $58 $38 $20 $2 $0 $0 $0 $0 $0 $0
$935 $975 $84 $63 $42 $24 $6 $0 $0 $0 $0 $0 $0
$975 $1,015 $89 $68 $46 $28 $10 $0 $0 $0 $0 $0 $0
$1,015 $1,055 $94 $72 $51 $32 $14 $0 $0 $0 $0 $0 $0
$1,055 $1,095 $99 $77 $56 $36 $18 $0 $0 $0 $0 $0 $0
$1,095 $1,135 $103 $82 $60 $40 $22 $4 $0 $0 $0 $0 $0
$1,135 $1,175 $108 $87 $65 $44 $26 $8 $0 $0 $0 $0 $0
$1,175 $1,215 $113 $92 $70 $49 $30 $12 $0 $0 $0 $0 $0
$1,215 $1,255 $118 $96 $75 $53 $34 $16 $0 $0 $0 $0 $0
$1,255 $1,295 $123 $101 $80 $58 $38 $20 $2 $0 $0 $0 $0
$1,295 $1,335 $127 $106 $84 $63 $42 $24 $6 $0 $0 $0 $0
$1,335 $1,375 $132 $111 $89 $68 $46 $28 $10 $0 $0 $0 $0
$1,375 $1,415 $137 $116 $94 $73 $51 $32 $14 $0 $0 $0 $0
$1,415 $1,455 $142 $120 $99 $77 $56 $36 $18 $0 $0 $0 $0
$1,455 $1,495 $147 $125 $104 $82 $61 $40 $22 $4 $0 $0 $0
$1,495 $1,535 $151 $130 $108 $87 $65 $44 $26 $8 $0 $0 $0
$1,535 $1,575 $156 $135 $113 $92 $70 $49 $30 $12 $0 $0 $0
$1,575 $1,615 $161 $140 $118 $97 $75 $54 $34 $16 $0 $0 $0
$1,615 $1,655 $166 $144 $123 $101 $80 $58 $38 $20 $2 $0 $0
$1,655 $1,695 $171 $149 $128 $106 $85 $63 $42 $24 $6 $0 $0
$1,695 $1,735 $175 $154 $132 $111 $89 $68 $46 $28 $10 $0 $0
$1,735 $1,775 $180 $159 $137 $116 $94 $73 $51 $32 $14 $0 $0
$1,775 $1,815 $185 $164 $142 $121 $99 $78 $56 $36 $18 $0 $0
$1,815 $1,855 $190 $168 $147 $125 $104 $82 $61 $40 $22 $4 $0
$1,855 $1,895 $195 $173 $152 $130 $109 $87 $66 $44 $26 $8 $0
$1,895 $1,935 $199 $178 $156 $135 $113 $92 $70 $49 $30 $12 $0
$1,935 $1,975 $208 $183 $161 $140 $118 $97 $75 $54 $34 $16 $0
$1,975 $2,015 $216 $188 $166 $145 $123 $102 $80 $59 $38 $20 $2
$2,015 $2,055 $225 $192 $171 $149 $128 $106 $85 $63 $42 $24 $6
$2,055 $2,095 $234 $197 $176 $154 $133 $111 $90 $68 $47 $28 $10
$2,095 $2,135 $243 $203 $180 $159 $137 $116 $94 $73 $51 $32 $14
$2,135 $2,175 $252 $212 $185 $164 $142 $121 $99 $78 $56 $36 $18
$2,175 $2,215 $260 $221 $190 $169 $147 $126 $104 $83 $61 $40 $22
$2,215 $2,255 $269 $230 $195 $173 $152 $130 $109 $87 $66 $44 $26
$2,255 $2,295 $278 $239 $200 $178 $157 $135 $114 $92 $71 $49 $30
$2,295 $2,335 $287 $247 $208 $183 $161 $140 $118 $97 $75 $54 $34
$2,335 $2,375 $296 $256 $217 $188 $166 $145 $123 $102 $80 $59 $38
$2,375 $2,415 $304 $265 $226 $193 $171 $150 $128 $107 $85 $64 $42
$2,415 $2,455 $313 $274 $234 $197 $176 $154 $133 $111 $90 $68 $47
$2,455 $2,495 $322 $283 $243 $204 $181 $159 $138 $116 $95 $73 $52
$2,495 $2,535 $331 $291 $252 $213 $185 $164 $142 $121 $99 $78 $56
$2,535 $2,575 $340 $300 $261 $221 $190 $169 $147 $126 $104 $83 $61
$2,575 $2,615 $348 $309 $270 $230 $195 $174 $152 $131 $109 $88 $66
$2,615 $2,655 $357 $318 $278 $239 $200 $178 $157 $135 $114 $92 $71
$2,655 $2,695 $366 $327 $287 $248 $208 $183 $162 $140 $119 $97 $76
$2,695 $2,735 $375 $335 $296 $257 $217 $188 $166 $145 $123 $102 $80
$2,735 $2,775 $384 $344 $305 $265 $226 $193 $171 $150 $128 $107 $85
$2,775 $2,815 $392 $353 $314 $274 $235 $198 $176 $155 $133 $112 $90
$2,815 $2,855 $401 $362 $322 $283 $244 $204 $181 $159 $138 $116 $95
$2,855 $2,895 $410 $371 $331 $292 $252 $213 $186 $164 $143 $121 $100
$2,895 $2,935 $419 $379 $340 $301 $261 $222 $190 $169 $147 $126 $104

Publication 15-T (2022) Page 43

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
SEMIMONTHLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$2,935 $2,975 $428 $388 $349 $309 $270 $231 $195 $174 $152 $131 $109
$2,975 $3,015 $436 $397 $358 $318 $279 $239 $200 $179 $157 $136 $114
$3,015 $3,055 $445 $406 $366 $327 $288 $248 $209 $183 $162 $140 $119
$3,055 $3,095 $454 $415 $375 $336 $296 $257 $218 $188 $167 $145 $124
$3,095 $3,135 $463 $423 $384 $345 $305 $266 $226 $193 $171 $150 $128
$3,135 $3,175 $472 $432 $393 $353 $314 $275 $235 $198 $176 $155 $133
$3,175 $3,215 $480 $441 $402 $362 $323 $283 $244 $204 $181 $160 $138
$3,215 $3,255 $489 $450 $410 $371 $332 $292 $253 $213 $186 $164 $143
$3,255 $3,295 $498 $459 $419 $380 $340 $301 $262 $222 $191 $169 $148
$3,295 $3,335 $507 $467 $428 $389 $349 $310 $270 $231 $195 $174 $152
$3,335 $3,375 $516 $476 $437 $397 $358 $319 $279 $240 $200 $179 $157
$3,375 $3,415 $524 $485 $446 $406 $367 $327 $288 $248 $209 $184 $162
$3,415 $3,455 $533 $494 $454 $415 $376 $336 $297 $257 $218 $188 $167
$3,455 $3,495 $542 $503 $463 $424 $384 $345 $306 $266 $227 $193 $172
$3,495 $3,535 $551 $511 $472 $433 $393 $354 $314 $275 $235 $198 $176
$3,535 $3,575 $560 $520 $481 $441 $402 $363 $323 $284 $244 $205 $181
$3,575 $3,615 $568 $529 $490 $450 $411 $371 $332 $292 $253 $214 $186
$3,615 $3,655 $577 $538 $498 $459 $420 $380 $341 $301 $262 $222 $191
$3,655 $3,695 $586 $547 $507 $468 $428 $389 $350 $310 $271 $231 $196
$3,695 $3,735 $595 $555 $516 $477 $437 $398 $358 $319 $279 $240 $201
$3,735 $3,775 $604 $564 $525 $485 $446 $407 $367 $328 $288 $249 $209
$3,775 $3,815 $612 $573 $534 $494 $455 $415 $376 $336 $297 $258 $218
$3,815 $3,855 $621 $582 $542 $503 $464 $424 $385 $345 $306 $266 $227
$3,855 $3,895 $630 $591 $551 $512 $472 $433 $394 $354 $315 $275 $236
$3,895 $3,935 $639 $599 $560 $521 $481 $442 $402 $363 $323 $284 $245
$3,935 $3,975 $649 $608 $569 $529 $490 $451 $411 $372 $332 $293 $253
$3,975 $4,015 $658 $617 $578 $538 $499 $459 $420 $380 $341 $302 $262
$4,015 $4,055 $668 $626 $586 $547 $508 $468 $429 $389 $350 $310 $271

Page 44 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
MONTHLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$0 $1,085 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,085 $1,125 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,125 $1,165 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,165 $1,205 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,205 $1,245 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,245 $1,285 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,285 $1,325 $22 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,325 $1,365 $26 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,365 $1,405 $30 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,405 $1,445 $34 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,445 $1,485 $38 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,485 $1,525 $42 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,525 $1,565 $46 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,565 $1,605 $50 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,605 $1,645 $54 $18 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,645 $1,685 $58 $22 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,685 $1,725 $62 $26 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,725 $1,765 $66 $30 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,765 $1,805 $70 $34 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,805 $1,845 $74 $38 $3 $0 $0 $0 $0 $0 $0 $0 $0
$1,845 $1,885 $78 $42 $7 $0 $0 $0 $0 $0 $0 $0 $0
$1,885 $1,925 $82 $46 $11 $0 $0 $0 $0 $0 $0 $0 $0
$1,925 $1,965 $86 $50 $15 $0 $0 $0 $0 $0 $0 $0 $0
$1,965 $2,005 $90 $54 $19 $0 $0 $0 $0 $0 $0 $0 $0
$2,005 $2,045 $94 $58 $23 $0 $0 $0 $0 $0 $0 $0 $0
$2,045 $2,085 $98 $62 $27 $0 $0 $0 $0 $0 $0 $0 $0
$2,085 $2,125 $102 $66 $31 $0 $0 $0 $0 $0 $0 $0 $0
$2,125 $2,165 $106 $70 $35 $0 $0 $0 $0 $0 $0 $0 $0
$2,165 $2,205 $110 $74 $39 $3 $0 $0 $0 $0 $0 $0 $0
$2,205 $2,245 $114 $78 $43 $7 $0 $0 $0 $0 $0 $0 $0
$2,245 $2,285 $118 $82 $47 $11 $0 $0 $0 $0 $0 $0 $0
$2,285 $2,325 $122 $86 $51 $15 $0 $0 $0 $0 $0 $0 $0
$2,325 $2,365 $126 $90 $55 $19 $0 $0 $0 $0 $0 $0 $0
$2,365 $2,405 $130 $94 $59 $23 $0 $0 $0 $0 $0 $0 $0
$2,405 $2,445 $134 $98 $63 $27 $0 $0 $0 $0 $0 $0 $0
$2,445 $2,485 $138 $102 $67 $31 $0 $0 $0 $0 $0 $0 $0
$2,485 $2,525 $142 $106 $71 $35 $0 $0 $0 $0 $0 $0 $0
$2,525 $2,565 $146 $110 $75 $39 $3 $0 $0 $0 $0 $0 $0
$2,565 $2,605 $150 $114 $79 $43 $7 $0 $0 $0 $0 $0 $0
$2,605 $2,645 $154 $118 $83 $47 $11 $0 $0 $0 $0 $0 $0
$2,645 $2,685 $158 $122 $87 $51 $15 $0 $0 $0 $0 $0 $0
$2,685 $2,725 $162 $126 $91 $55 $19 $0 $0 $0 $0 $0 $0
$2,725 $2,765 $166 $130 $95 $59 $23 $0 $0 $0 $0 $0 $0
$2,765 $2,805 $170 $134 $99 $63 $27 $0 $0 $0 $0 $0 $0
$2,805 $2,865 $176 $139 $104 $68 $32 $0 $0 $0 $0 $0 $0
$2,865 $2,925 $183 $145 $110 $74 $38 $2 $0 $0 $0 $0 $0
$2,925 $2,985 $190 $151 $116 $80 $44 $8 $0 $0 $0 $0 $0
$2,985 $3,045 $198 $157 $122 $86 $50 $14 $0 $0 $0 $0 $0
$3,045 $3,105 $205 $163 $128 $92 $56 $20 $0 $0 $0 $0 $0
$3,105 $3,165 $212 $169 $134 $98 $62 $26 $0 $0 $0 $0 $0
$3,165 $3,225 $219 $176 $140 $104 $68 $32 $0 $0 $0 $0 $0

Publication 15-T (2022) Page 45

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
MONTHLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$3,225 $3,285 $226 $183 $146 $110 $74 $38 $2 $0 $0 $0 $0
$3,285 $3,345 $234 $191 $152 $116 $80 $44 $8 $0 $0 $0 $0
$3,345 $3,405 $241 $198 $158 $122 $86 $50 $14 $0 $0 $0 $0
$3,405 $3,465 $248 $205 $164 $128 $92 $56 $20 $0 $0 $0 $0
$3,465 $3,525 $255 $212 $170 $134 $98 $62 $26 $0 $0 $0 $0
$3,525 $3,585 $262 $219 $176 $140 $104 $68 $32 $0 $0 $0 $0
$3,585 $3,645 $270 $227 $184 $146 $110 $74 $38 $2 $0 $0 $0
$3,645 $3,705 $277 $234 $191 $152 $116 $80 $44 $8 $0 $0 $0
$3,705 $3,765 $284 $241 $198 $158 $122 $86 $50 $14 $0 $0 $0
$3,765 $3,825 $291 $248 $205 $164 $128 $92 $56 $20 $0 $0 $0
$3,825 $3,885 $298 $255 $212 $170 $134 $98 $62 $26 $0 $0 $0
$3,885 $3,945 $306 $263 $220 $177 $140 $104 $68 $32 $0 $0 $0
$3,945 $4,005 $313 $270 $227 $184 $146 $110 $74 $38 $3 $0 $0
$4,005 $4,065 $320 $277 $234 $191 $152 $116 $80 $44 $9 $0 $0
$4,065 $4,125 $327 $284 $241 $198 $158 $122 $86 $50 $15 $0 $0
$4,125 $4,185 $334 $291 $248 $205 $164 $128 $92 $56 $21 $0 $0
$4,185 $4,245 $342 $299 $256 $213 $170 $134 $98 $62 $27 $0 $0
$4,245 $4,305 $349 $306 $263 $220 $177 $140 $104 $68 $33 $0 $0
$4,305 $4,365 $356 $313 $270 $227 $184 $146 $110 $74 $39 $3 $0
$4,365 $4,425 $363 $320 $277 $234 $191 $152 $116 $80 $45 $9 $0
$4,425 $4,485 $370 $327 $284 $241 $198 $158 $122 $86 $51 $15 $0
$4,485 $4,545 $378 $335 $292 $249 $206 $164 $128 $92 $57 $21 $0
$4,545 $4,605 $385 $342 $299 $256 $213 $170 $134 $98 $63 $27 $0
$4,605 $4,665 $392 $349 $306 $263 $220 $177 $140 $104 $69 $33 $0
$4,665 $4,725 $399 $356 $313 $270 $227 $184 $146 $110 $75 $39 $3
$4,725 $4,785 $406 $363 $320 $277 $234 $191 $152 $116 $81 $45 $9
$4,785 $4,845 $414 $371 $328 $285 $242 $199 $158 $122 $87 $51 $15
$4,845 $4,905 $421 $378 $335 $292 $249 $206 $164 $128 $93 $57 $21
$4,905 $4,965 $428 $385 $342 $299 $256 $213 $170 $134 $99 $63 $27
$4,965 $5,025 $435 $392 $349 $306 $263 $220 $177 $140 $105 $69 $33
$5,025 $5,085 $442 $399 $356 $313 $270 $227 $184 $146 $111 $75 $39
$5,085 $5,145 $450 $407 $364 $321 $278 $235 $192 $152 $117 $81 $45
$5,145 $5,205 $457 $414 $371 $328 $285 $242 $199 $158 $123 $87 $51
$5,205 $5,265 $464 $421 $378 $335 $292 $249 $206 $164 $129 $93 $57
$5,265 $5,325 $471 $428 $385 $342 $299 $256 $213 $170 $135 $99 $63
$5,325 $5,385 $478 $435 $392 $349 $306 $263 $220 $177 $141 $105 $69
$5,385 $5,445 $486 $443 $400 $357 $314 $271 $228 $185 $147 $111 $75
$5,445 $5,505 $493 $450 $407 $364 $321 $278 $235 $192 $153 $117 $81
$5,505 $5,565 $500 $457 $414 $371 $328 $285 $242 $199 $159 $123 $87
$5,565 $5,625 $507 $464 $421 $378 $335 $292 $249 $206 $165 $129 $93
$5,625 $5,685 $514 $471 $428 $385 $342 $299 $256 $213 $171 $135 $99
$5,685 $5,745 $522 $479 $436 $393 $350 $307 $264 $221 $178 $141 $105
$5,745 $5,805 $529 $486 $443 $400 $357 $314 $271 $228 $185 $147 $111
$5,805 $5,865 $536 $493 $450 $407 $364 $321 $278 $235 $192 $153 $117
$5,865 $5,925 $543 $500 $457 $414 $371 $328 $285 $242 $199 $159 $123
$5,925 $5,985 $550 $507 $464 $421 $378 $335 $292 $249 $206 $165 $129
$5,985 $6,045 $558 $515 $472 $429 $386 $343 $300 $257 $214 $171 $135
$6,045 $6,105 $565 $522 $479 $436 $393 $350 $307 $264 $221 $178 $141
$6,105 $6,165 $572 $529 $486 $443 $400 $357 $314 $271 $228 $185 $147
$6,165 $6,225 $579 $536 $493 $450 $407 $364 $321 $278 $235 $192 $153
$6,225 $6,285 $586 $543 $500 $457 $414 $371 $328 $285 $242 $199 $159

Page 46 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
MONTHLY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$6,285 $6,345 $594 $551 $508 $465 $422 $379 $336 $293 $250 $207 $165
$6,345 $6,405 $601 $558 $515 $472 $429 $386 $343 $300 $257 $214 $171
$6,405 $6,465 $608 $565 $522 $479 $436 $393 $350 $307 $264 $221 $178
$6,465 $6,525 $615 $572 $529 $486 $443 $400 $357 $314 $271 $228 $185
$6,525 $6,585 $622 $579 $536 $493 $450 $407 $364 $321 $278 $235 $192
$6,585 $6,645 $630 $587 $544 $501 $458 $415 $372 $329 $286 $243 $200
$6,645 $6,705 $637 $594 $551 $508 $465 $422 $379 $336 $293 $250 $207
$6,705 $6,765 $644 $601 $558 $515 $472 $429 $386 $343 $300 $257 $214
$6,765 $6,825 $651 $608 $565 $522 $479 $436 $393 $350 $307 $264 $221
$6,825 $6,885 $658 $615 $572 $529 $486 $443 $400 $357 $314 $271 $228
$6,885 $6,945 $666 $623 $580 $537 $494 $451 $408 $365 $322 $279 $236
$6,945 $7,005 $673 $630 $587 $544 $501 $458 $415 $372 $329 $286 $243
$7,005 $7,065 $680 $637 $594 $551 $508 $465 $422 $379 $336 $293 $250
$7,065 $7,125 $687 $644 $601 $558 $515 $472 $429 $386 $343 $300 $257
$7,125 $7,185 $694 $651 $608 $565 $522 $479 $436 $393 $350 $307 $264
$7,185 $7,245 $702 $659 $616 $573 $530 $487 $444 $401 $358 $315 $272
$7,245 $7,305 $709 $666 $623 $580 $537 $494 $451 $408 $365 $322 $279
$7,305 $7,365 $716 $673 $630 $587 $544 $501 $458 $415 $372 $329 $286
$7,365 $7,425 $723 $680 $637 $594 $551 $508 $465 $422 $379 $336 $293
$7,425 $7,485 $730 $687 $644 $601 $558 $515 $472 $429 $386 $343 $300
$7,485 $7,545 $738 $695 $652 $609 $566 $523 $480 $437 $394 $351 $308
$7,545 $7,605 $745 $702 $659 $616 $573 $530 $487 $444 $401 $358 $315
$7,605 $7,665 $752 $709 $666 $623 $580 $537 $494 $451 $408 $365 $322
$7,665 $7,725 $759 $716 $673 $630 $587 $544 $501 $458 $415 $372 $329
$7,725 $7,785 $766 $723 $680 $637 $594 $551 $508 $465 $422 $379 $336
$7,785 $7,845 $774 $731 $688 $645 $602 $559 $516 $473 $430 $387 $344
$7,845 $7,905 $781 $738 $695 $652 $609 $566 $523 $480 $437 $394 $351
$7,905 $7,965 $788 $745 $702 $659 $616 $573 $530 $487 $444 $401 $358
$7,965 $8,025 $795 $752 $709 $666 $623 $580 $537 $494 $451 $408 $365
$8,025 $8,085 $803 $759 $716 $673 $630 $587 $544 $501 $458 $415 $372
$8,085 $8,155 $818 $767 $724 $681 $638 $595 $552 $509 $466 $423 $380
$8,155 $8,225 $833 $776 $733 $690 $647 $604 $561 $518 $475 $432 $389

Publication 15-T (2022) Page 47

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
MONTHLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$0 $365 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$365 $395 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$395 $425 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$425 $455 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$455 $485 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$485 $515 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$515 $545 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$545 $575 $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$575 $605 $23 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$605 $635 $26 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$635 $665 $29 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$665 $695 $32 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$695 $725 $35 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$725 $755 $38 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0
$755 $785 $41 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0
$785 $815 $44 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0
$815 $845 $47 $11 $0 $0 $0 $0 $0 $0 $0 $0 $0
$845 $875 $50 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0
$875 $905 $53 $17 $0 $0 $0 $0 $0 $0 $0 $0 $0
$905 $935 $56 $20 $0 $0 $0 $0 $0 $0 $0 $0 $0
$935 $965 $59 $23 $0 $0 $0 $0 $0 $0 $0 $0 $0
$965 $995 $62 $26 $0 $0 $0 $0 $0 $0 $0 $0 $0
$995 $1,025 $65 $29 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,025 $1,055 $68 $32 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,055 $1,085 $71 $35 $0 $0 $0 $0 $0 $0 $0 $0 $0
$1,085 $1,115 $74 $38 $2 $0 $0 $0 $0 $0 $0 $0 $0
$1,115 $1,145 $77 $41 $5 $0 $0 $0 $0 $0 $0 $0 $0
$1,145 $1,175 $80 $44 $8 $0 $0 $0 $0 $0 $0 $0 $0
$1,175 $1,205 $83 $47 $11 $0 $0 $0 $0 $0 $0 $0 $0
$1,205 $1,235 $86 $50 $14 $0 $0 $0 $0 $0 $0 $0 $0
$1,235 $1,295 $91 $54 $19 $0 $0 $0 $0 $0 $0 $0 $0
$1,295 $1,355 $98 $60 $25 $0 $0 $0 $0 $0 $0 $0 $0
$1,355 $1,415 $106 $66 $31 $0 $0 $0 $0 $0 $0 $0 $0
$1,415 $1,475 $113 $72 $37 $1 $0 $0 $0 $0 $0 $0 $0
$1,475 $1,535 $120 $78 $43 $7 $0 $0 $0 $0 $0 $0 $0
$1,535 $1,595 $127 $84 $49 $13 $0 $0 $0 $0 $0 $0 $0
$1,595 $1,655 $134 $91 $55 $19 $0 $0 $0 $0 $0 $0 $0
$1,655 $1,715 $142 $99 $61 $25 $0 $0 $0 $0 $0 $0 $0
$1,715 $1,775 $149 $106 $67 $31 $0 $0 $0 $0 $0 $0 $0
$1,775 $1,835 $156 $113 $73 $37 $1 $0 $0 $0 $0 $0 $0
$1,835 $1,895 $163 $120 $79 $43 $7 $0 $0 $0 $0 $0 $0
$1,895 $1,955 $170 $127 $85 $49 $13 $0 $0 $0 $0 $0 $0
$1,955 $2,015 $178 $135 $92 $55 $19 $0 $0 $0 $0 $0 $0
$2,015 $2,075 $185 $142 $99 $61 $25 $0 $0 $0 $0 $0 $0
$2,075 $2,135 $192 $149 $106 $67 $31 $0 $0 $0 $0 $0 $0
$2,135 $2,195 $199 $156 $113 $73 $37 $1 $0 $0 $0 $0 $0
$2,195 $2,255 $206 $163 $120 $79 $43 $7 $0 $0 $0 $0 $0
$2,255 $2,315 $214 $171 $128 $85 $49 $13 $0 $0 $0 $0 $0
$2,315 $2,375 $221 $178 $135 $92 $55 $19 $0 $0 $0 $0 $0
$2,375 $2,435 $228 $185 $142 $99 $61 $25 $0 $0 $0 $0 $0
$2,435 $2,495 $235 $192 $149 $106 $67 $31 $0 $0 $0 $0 $0

Page 48 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
MONTHLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$2,495 $2,555 $242 $199 $156 $113 $73 $37 $1 $0 $0 $0 $0
$2,555 $2,615 $250 $207 $164 $121 $79 $43 $7 $0 $0 $0 $0
$2,615 $2,675 $257 $214 $171 $128 $85 $49 $13 $0 $0 $0 $0
$2,675 $2,735 $264 $221 $178 $135 $92 $55 $19 $0 $0 $0 $0
$2,735 $2,795 $271 $228 $185 $142 $99 $61 $25 $0 $0 $0 $0
$2,795 $2,855 $278 $235 $192 $149 $106 $67 $31 $0 $0 $0 $0
$2,855 $2,915 $286 $243 $200 $157 $114 $73 $37 $1 $0 $0 $0
$2,915 $2,975 $293 $250 $207 $164 $121 $79 $43 $7 $0 $0 $0
$2,975 $3,035 $300 $257 $214 $171 $128 $85 $49 $13 $0 $0 $0
$3,035 $3,095 $307 $264 $221 $178 $135 $92 $55 $19 $0 $0 $0
$3,095 $3,155 $314 $271 $228 $185 $142 $99 $61 $25 $0 $0 $0
$3,155 $3,215 $322 $279 $236 $193 $150 $107 $67 $31 $0 $0 $0
$3,215 $3,275 $329 $286 $243 $200 $157 $114 $73 $37 $2 $0 $0
$3,275 $3,335 $336 $293 $250 $207 $164 $121 $79 $43 $8 $0 $0
$3,335 $3,395 $343 $300 $257 $214 $171 $128 $85 $49 $14 $0 $0
$3,395 $3,455 $350 $307 $264 $221 $178 $135 $92 $55 $20 $0 $0
$3,455 $3,515 $358 $315 $272 $229 $186 $143 $100 $61 $26 $0 $0
$3,515 $3,575 $365 $322 $279 $236 $193 $150 $107 $67 $32 $0 $0
$3,575 $3,635 $372 $329 $286 $243 $200 $157 $114 $73 $38 $2 $0
$3,635 $3,695 $379 $336 $293 $250 $207 $164 $121 $79 $44 $8 $0
$3,695 $3,755 $386 $343 $300 $257 $214 $171 $128 $85 $50 $14 $0
$3,755 $3,815 $394 $351 $308 $265 $222 $179 $136 $93 $56 $20 $0
$3,815 $3,875 $401 $358 $315 $272 $229 $186 $143 $100 $62 $26 $0
$3,875 $3,945 $415 $366 $323 $280 $237 $194 $151 $108 $68 $32 $0
$3,945 $4,015 $431 $374 $331 $288 $245 $202 $159 $116 $75 $39 $3
$4,015 $4,085 $446 $382 $339 $296 $253 $210 $167 $124 $82 $46 $10
$4,085 $4,155 $461 $391 $348 $305 $262 $219 $176 $133 $90 $53 $17
$4,155 $4,225 $477 $399 $356 $313 $270 $227 $184 $141 $98 $60 $24
$4,225 $4,295 $492 $413 $365 $322 $279 $236 $193 $150 $107 $67 $31
$4,295 $4,365 $508 $429 $373 $330 $287 $244 $201 $158 $115 $74 $38
$4,365 $4,435 $523 $444 $381 $338 $295 $252 $209 $166 $123 $81 $45
$4,435 $4,505 $538 $460 $390 $347 $304 $261 $218 $175 $132 $89 $52
$4,505 $4,575 $554 $475 $398 $355 $312 $269 $226 $183 $140 $97 $59
$4,575 $4,645 $569 $490 $412 $364 $321 $278 $235 $192 $149 $106 $66
$4,645 $4,715 $585 $506 $427 $372 $329 $286 $243 $200 $157 $114 $73
$4,715 $4,785 $600 $521 $442 $380 $337 $294 $251 $208 $165 $122 $80
$4,785 $4,855 $615 $537 $458 $389 $346 $303 $260 $217 $174 $131 $88
$4,855 $4,925 $631 $552 $473 $397 $354 $311 $268 $225 $182 $139 $96
$4,925 $4,995 $646 $567 $489 $410 $363 $320 $277 $234 $191 $148 $105
$4,995 $5,065 $662 $583 $504 $425 $371 $328 $285 $242 $199 $156 $113
$5,065 $5,135 $677 $598 $519 $441 $379 $336 $293 $250 $207 $164 $121
$5,135 $5,205 $692 $614 $535 $456 $388 $345 $302 $259 $216 $173 $130
$5,205 $5,275 $708 $629 $550 $471 $396 $353 $310 $267 $224 $181 $138
$5,275 $5,345 $723 $644 $566 $487 $408 $362 $319 $276 $233 $190 $147
$5,345 $5,415 $739 $660 $581 $502 $423 $370 $327 $284 $241 $198 $155
$5,415 $5,485 $754 $675 $596 $518 $439 $378 $335 $292 $249 $206 $163
$5,485 $5,555 $769 $691 $612 $533 $454 $387 $344 $301 $258 $215 $172
$5,555 $5,625 $785 $706 $627 $548 $469 $395 $352 $309 $266 $223 $180
$5,625 $5,695 $800 $721 $643 $564 $485 $406 $361 $318 $275 $232 $189
$5,695 $5,765 $816 $737 $658 $579 $500 $421 $369 $326 $283 $240 $197
$5,765 $5,835 $831 $752 $673 $595 $516 $437 $377 $334 $291 $248 $205

Publication 15-T (2022) Page 49

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
MONTHLY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$5,835 $5,905 $846 $768 $689 $610 $531 $452 $386 $343 $300 $257 $214
$5,905 $5,975 $862 $783 $704 $625 $546 $468 $394 $351 $308 $265 $222
$5,975 $6,045 $877 $798 $720 $641 $562 $483 $404 $360 $317 $274 $231
$6,045 $6,115 $893 $814 $735 $656 $577 $498 $420 $368 $325 $282 $239
$6,115 $6,185 $908 $829 $750 $672 $593 $514 $435 $376 $333 $290 $247
$6,185 $6,255 $923 $845 $766 $687 $608 $529 $450 $385 $342 $299 $256
$6,255 $6,325 $939 $860 $781 $702 $623 $545 $466 $393 $350 $307 $264
$6,325 $6,395 $954 $875 $797 $718 $639 $560 $481 $402 $359 $316 $273
$6,395 $6,465 $970 $891 $812 $733 $654 $575 $497 $418 $367 $324 $281
$6,465 $6,535 $985 $906 $827 $749 $670 $591 $512 $433 $375 $332 $289
$6,535 $6,605 $1,000 $922 $843 $764 $685 $606 $527 $449 $384 $341 $298
$6,605 $6,675 $1,016 $937 $858 $779 $700 $622 $543 $464 $392 $349 $306
$6,675 $6,745 $1,031 $952 $874 $795 $716 $637 $558 $479 $401 $358 $315
$6,745 $6,815 $1,047 $968 $889 $810 $731 $652 $574 $495 $416 $366 $323
$6,815 $6,885 $1,062 $983 $904 $826 $747 $668 $589 $510 $431 $374 $331
$6,885 $6,955 $1,077 $999 $920 $841 $762 $683 $604 $526 $447 $383 $340
$6,955 $7,025 $1,093 $1,014 $935 $856 $777 $699 $620 $541 $462 $391 $348
$7,025 $7,095 $1,108 $1,029 $951 $872 $793 $714 $635 $556 $478 $400 $357
$7,095 $7,165 $1,124 $1,045 $966 $887 $808 $729 $651 $572 $493 $414 $365
$7,165 $7,235 $1,139 $1,060 $981 $903 $824 $745 $666 $587 $508 $430 $373
$7,235 $7,305 $1,154 $1,076 $997 $918 $839 $760 $681 $603 $524 $445 $382
$7,305 $7,375 $1,170 $1,091 $1,012 $933 $854 $776 $697 $618 $539 $460 $390
$7,375 $7,445 $1,185 $1,106 $1,028 $949 $870 $791 $712 $633 $555 $476 $399
$7,445 $7,515 $1,201 $1,122 $1,043 $964 $885 $806 $728 $649 $570 $491 $412
$7,515 $7,585 $1,216 $1,137 $1,058 $980 $901 $822 $743 $664 $585 $507 $428
$7,585 $7,655 $1,231 $1,153 $1,074 $995 $916 $837 $758 $680 $601 $522 $443
$7,655 $7,725 $1,247 $1,168 $1,089 $1,010 $931 $853 $774 $695 $616 $537 $458
$7,725 $7,795 $1,262 $1,183 $1,105 $1,026 $947 $868 $789 $710 $632 $553 $474

Page 50 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
DAILY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$0 $50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$50 $55 $0.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$55 $60 $0.80 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$60 $65 $1.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$65 $70 $1.80 $0.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$70 $75 $2.30 $0.60 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$75 $80 $2.80 $1.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$80 $85 $3.30 $1.60 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$85 $90 $3.80 $2.10 $0.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$90 $95 $4.30 $2.60 $0.90 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$95 $100 $4.80 $3.10 $1.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$100 $105 $5.30 $3.60 $1.90 $0.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$105 $110 $5.80 $4.10 $2.40 $0.80 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$110 $115 $6.30 $4.60 $2.90 $1.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$115 $120 $6.80 $5.10 $3.40 $1.80 $0.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$120 $125 $7.30 $5.60 $3.90 $2.30 $0.60 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$125 $130 $7.80 $6.10 $4.40 $2.80 $1.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$130 $135 $8.30 $6.60 $4.90 $3.30 $1.60 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$135 $140 $8.90 $7.10 $5.40 $3.80 $2.10 $0.50 $0.00 $0.00 $0.00 $0.00 $0.00
$140 $145 $9.50 $7.60 $5.90 $4.30 $2.60 $1.00 $0.00 $0.00 $0.00 $0.00 $0.00
$145 $150 $10.10 $8.10 $6.40 $4.80 $3.10 $1.50 $0.00 $0.00 $0.00 $0.00 $0.00
$150 $155 $10.70 $8.70 $6.90 $5.30 $3.60 $2.00 $0.30 $0.00 $0.00 $0.00 $0.00
$155 $160 $11.30 $9.30 $7.40 $5.80 $4.10 $2.50 $0.80 $0.00 $0.00 $0.00 $0.00
$160 $165 $11.90 $9.90 $8.00 $6.30 $4.60 $3.00 $1.30 $0.00 $0.00 $0.00 $0.00
$165 $170 $12.50 $10.50 $8.60 $6.80 $5.10 $3.50 $1.80 $0.20 $0.00 $0.00 $0.00
$170 $175 $13.10 $11.10 $9.20 $7.30 $5.60 $4.00 $2.30 $0.70 $0.00 $0.00 $0.00
$175 $180 $13.70 $11.70 $9.80 $7.80 $6.10 $4.50 $2.80 $1.20 $0.00 $0.00 $0.00
$180 $185 $14.30 $12.30 $10.40 $8.40 $6.60 $5.00 $3.30 $1.70 $0.00 $0.00 $0.00
$185 $190 $14.90 $12.90 $11.00 $9.00 $7.10 $5.50 $3.80 $2.20 $0.50 $0.00 $0.00
$190 $195 $15.50 $13.50 $11.60 $9.60 $7.60 $6.00 $4.30 $2.70 $1.00 $0.00 $0.00
$195 $200 $16.10 $14.10 $12.20 $10.20 $8.20 $6.50 $4.80 $3.20 $1.50 $0.00 $0.00
$200 $205 $16.70 $14.70 $12.80 $10.80 $8.80 $7.00 $5.30 $3.70 $2.00 $0.40 $0.00
$205 $210 $17.30 $15.30 $13.40 $11.40 $9.40 $7.50 $5.80 $4.20 $2.50 $0.90 $0.00
$210 $215 $17.90 $15.90 $14.00 $12.00 $10.00 $8.00 $6.30 $4.70 $3.00 $1.40 $0.00
$215 $220 $18.50 $16.50 $14.60 $12.60 $10.60 $8.60 $6.80 $5.20 $3.50 $1.90 $0.20
$220 $225 $19.10 $17.10 $15.20 $13.20 $11.20 $9.20 $7.30 $5.70 $4.00 $2.40 $0.70
$225 $230 $19.70 $17.70 $15.80 $13.80 $11.80 $9.80 $7.80 $6.20 $4.50 $2.90 $1.20
$230 $235 $20.30 $18.30 $16.40 $14.40 $12.40 $10.40 $8.40 $6.70 $5.00 $3.40 $1.70
$235 $240 $20.90 $18.90 $17.00 $15.00 $13.00 $11.00 $9.00 $7.20 $5.50 $3.90 $2.20
$240 $245 $21.50 $19.50 $17.60 $15.60 $13.60 $11.60 $9.60 $7.70 $6.00 $4.40 $2.70
$245 $250 $22.10 $20.10 $18.20 $16.20 $14.20 $12.20 $10.20 $8.20 $6.50 $4.90 $3.20
$250 $255 $22.70 $20.70 $18.80 $16.80 $14.80 $12.80 $10.80 $8.80 $7.00 $5.40 $3.70
$255 $260 $23.30 $21.30 $19.40 $17.40 $15.40 $13.40 $11.40 $9.40 $7.50 $5.90 $4.20
$260 $265 $23.90 $21.90 $20.00 $18.00 $16.00 $14.00 $12.00 $10.00 $8.00 $6.40 $4.70
$265 $270 $24.50 $22.50 $20.60 $18.60 $16.60 $14.60 $12.60 $10.60 $8.60 $6.90 $5.20
$270 $275 $25.10 $23.10 $21.20 $19.20 $17.20 $15.20 $13.20 $11.20 $9.20 $7.40 $5.70
$275 $280 $25.70 $23.70 $21.80 $19.80 $17.80 $15.80 $13.80 $11.80 $9.80 $7.90 $6.20
$280 $285 $26.30 $24.30 $22.40 $20.40 $18.40 $16.40 $14.40 $12.40 $10.40 $8.50 $6.70
$285 $290 $26.90 $24.90 $23.00 $21.00 $19.00 $17.00 $15.00 $13.00 $11.00 $9.10 $7.20
$290 $295 $27.50 $25.50 $23.60 $21.60 $19.60 $17.60 $15.60 $13.60 $11.60 $9.70 $7.70
$295 $300 $28.10 $26.10 $24.20 $22.20 $20.20 $18.20 $16.20 $14.20 $12.20 $10.30 $8.30

Publication 15-T (2022) Page 51

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
DAILY Payroll Period
If the Wage Amount MARRIED Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$300 $305 $28.70 $26.70 $24.80 $22.80 $20.80 $18.80 $16.80 $14.80 $12.80 $10.90 $8.90
$305 $310 $29.30 $27.30 $25.40 $23.40 $21.40 $19.40 $17.40 $15.40 $13.40 $11.50 $9.50
$310 $315 $29.90 $27.90 $26.00 $24.00 $22.00 $20.00 $18.00 $16.00 $14.00 $12.10 $10.10
$315 $320 $30.50 $28.50 $26.60 $24.60 $22.60 $20.60 $18.60 $16.60 $14.60 $12.70 $10.70
$320 $325 $31.10 $29.10 $27.20 $25.20 $23.20 $21.20 $19.20 $17.20 $15.20 $13.30 $11.30
$325 $330 $31.70 $29.70 $27.80 $25.80 $23.80 $21.80 $19.80 $17.80 $15.80 $13.90 $11.90
$330 $335 $32.30 $30.30 $28.40 $26.40 $24.40 $22.40 $20.40 $18.40 $16.40 $14.50 $12.50
$335 $340 $32.90 $30.90 $29.00 $27.00 $25.00 $23.00 $21.00 $19.00 $17.00 $15.10 $13.10
$340 $345 $33.50 $31.50 $29.60 $27.60 $25.60 $23.60 $21.60 $19.60 $17.60 $15.70 $13.70
$345 $350 $34.10 $32.10 $30.20 $28.20 $26.20 $24.20 $22.20 $20.20 $18.20 $16.30 $14.30
$350 $355 $34.70 $32.70 $30.80 $28.80 $26.80 $24.80 $22.80 $20.80 $18.80 $16.90 $14.90
$355 $360 $35.30 $33.30 $31.40 $29.40 $27.40 $25.40 $23.40 $21.40 $19.40 $17.50 $15.50
$360 $365 $35.90 $33.90 $32.00 $30.00 $28.00 $26.00 $24.00 $22.00 $20.00 $18.10 $16.10
$365 $370 $36.50 $34.50 $32.60 $30.60 $28.60 $26.60 $24.60 $22.60 $20.60 $18.70 $16.70
$370 $375 $37.20 $35.10 $33.20 $31.20 $29.20 $27.20 $25.20 $23.20 $21.20 $19.30 $17.30
$375 $380 $38.30 $35.70 $33.80 $31.80 $29.80 $27.80 $25.80 $23.80 $21.80 $19.90 $17.90
$380 $385 $39.40 $36.30 $34.40 $32.40 $30.40 $28.40 $26.40 $24.40 $22.40 $20.50 $18.50
$385 $390 $40.50 $36.90 $35.00 $33.00 $31.00 $29.00 $27.00 $25.00 $23.00 $21.10 $19.10
$390 $395 $41.60 $38.00 $35.60 $33.60 $31.60 $29.60 $27.60 $25.60 $23.60 $21.70 $19.70
$395 $400 $42.70 $39.10 $36.20 $34.20 $32.20 $30.20 $28.20 $26.20 $24.20 $22.30 $20.30
$400 $405 $43.80 $40.20 $36.80 $34.80 $32.80 $30.80 $28.80 $26.80 $24.80 $22.90 $20.90
$405 $410 $44.90 $41.30 $37.70 $35.40 $33.40 $31.40 $29.40 $27.40 $25.40 $23.50 $21.50
$410 $415 $46.00 $42.40 $38.80 $36.00 $34.00 $32.00 $30.00 $28.00 $26.00 $24.10 $22.10

Page 52 Publication 15-T (2022)

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
DAILY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$0 $20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$20 $25 $0.60 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$25 $30 $1.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$30 $35 $1.60 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$35 $40 $2.10 $0.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$40 $45 $2.60 $0.90 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$45 $50 $3.10 $1.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$50 $55 $3.60 $1.90 $0.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$55 $60 $4.10 $2.40 $0.80 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$60 $65 $4.70 $2.90 $1.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$65 $70 $5.30 $3.40 $1.80 $0.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$70 $75 $5.90 $3.90 $2.30 $0.60 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$75 $80 $6.50 $4.50 $2.80 $1.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$80 $85 $7.10 $5.10 $3.30 $1.60 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$85 $90 $7.70 $5.70 $3.80 $2.10 $0.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$90 $95 $8.30 $6.30 $4.30 $2.60 $1.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$95 $100 $8.90 $6.90 $4.90 $3.10 $1.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$100 $105 $9.50 $7.50 $5.50 $3.60 $2.00 $0.30 $0.00 $0.00 $0.00 $0.00 $0.00
$105 $110 $10.10 $8.10 $6.10 $4.10 $2.50 $0.80 $0.00 $0.00 $0.00 $0.00 $0.00
$110 $115 $10.70 $8.70 $6.70 $4.70 $3.00 $1.30 $0.00 $0.00 $0.00 $0.00 $0.00
$115 $120 $11.30 $9.30 $7.30 $5.30 $3.50 $1.80 $0.20 $0.00 $0.00 $0.00 $0.00
$120 $125 $11.90 $9.90 $7.90 $5.90 $4.00 $2.30 $0.70 $0.00 $0.00 $0.00 $0.00
$125 $130 $12.50 $10.50 $8.50 $6.50 $4.60 $2.80 $1.20 $0.00 $0.00 $0.00 $0.00
$130 $135 $13.10 $11.10 $9.10 $7.10 $5.20 $3.30 $1.70 $0.00 $0.00 $0.00 $0.00
$135 $140 $13.70 $11.70 $9.70 $7.70 $5.80 $3.80 $2.20 $0.50 $0.00 $0.00 $0.00
$140 $145 $14.30 $12.30 $10.30 $8.30 $6.40 $4.40 $2.70 $1.00 $0.00 $0.00 $0.00
$145 $150 $14.90 $12.90 $10.90 $8.90 $7.00 $5.00 $3.20 $1.50 $0.00 $0.00 $0.00
$150 $155 $15.50 $13.50 $11.50 $9.50 $7.60 $5.60 $3.70 $2.00 $0.30 $0.00 $0.00
$155 $160 $16.10 $14.10 $12.10 $10.10 $8.20 $6.20 $4.20 $2.50 $0.80 $0.00 $0.00
$160 $165 $16.70 $14.70 $12.70 $10.70 $8.80 $6.80 $4.80 $3.00 $1.30 $0.00 $0.00
$165 $170 $17.30 $15.30 $13.30 $11.30 $9.40 $7.40 $5.40 $3.50 $1.80 $0.20 $0.00
$170 $175 $17.90 $15.90 $13.90 $11.90 $10.00 $8.00 $6.00 $4.00 $2.30 $0.70 $0.00
$175 $180 $18.50 $16.50 $14.50 $12.50 $10.60 $8.60 $6.60 $4.60 $2.80 $1.20 $0.00
$180 $185 $19.60 $17.10 $15.10 $13.10 $11.20 $9.20 $7.20 $5.20 $3.30 $1.70 $0.00
$185 $190 $20.70 $17.70 $15.70 $13.70 $11.80 $9.80 $7.80 $5.80 $3.80 $2.20 $0.50
$190 $195 $21.80 $18.30 $16.30 $14.30 $12.40 $10.40 $8.40 $6.40 $4.40 $2.70 $1.00
$195 $200 $22.90 $19.30 $16.90 $14.90 $13.00 $11.00 $9.00 $7.00 $5.00 $3.20 $1.50
$200 $205 $24.00 $20.40 $17.50 $15.50 $13.60 $11.60 $9.60 $7.60 $5.60 $3.70 $2.00
$205 $210 $25.10 $21.50 $18.10 $16.10 $14.20 $12.20 $10.20 $8.20 $6.20 $4.20 $2.50
$210 $215 $26.20 $22.60 $18.90 $16.70 $14.80 $12.80 $10.80 $8.80 $6.80 $4.80 $3.00
$215 $220 $27.30 $23.70 $20.00 $17.30 $15.40 $13.40 $11.40 $9.40 $7.40 $5.40 $3.50
$220 $225 $28.40 $24.80 $21.10 $17.90 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.10
$225 $230 $29.50 $25.90 $22.20 $18.60 $16.60 $14.60 $12.60 $10.60 $8.60 $6.60 $4.70
$230 $235 $30.60 $27.00 $23.30 $19.70 $17.20 $15.20 $13.20 $11.20 $9.20 $7.20 $5.30
$235 $240 $31.70 $28.10 $24.40 $20.80 $17.80 $15.80 $13.80 $11.80 $9.80 $7.80 $5.90
$240 $245 $32.80 $29.20 $25.50 $21.90 $18.40 $16.40 $14.40 $12.40 $10.40 $8.40 $6.50
$245 $250 $33.90 $30.30 $26.60 $23.00 $19.40 $17.00 $15.00 $13.00 $11.00 $9.00 $7.10
$250 $255 $35.00 $31.40 $27.70 $24.10 $20.50 $17.60 $15.60 $13.60 $11.60 $9.60 $7.70
$255 $260 $36.10 $32.50 $28.80 $25.20 $21.60 $18.20 $16.20 $14.20 $12.20 $10.20 $8.30
$260 $265 $37.20 $33.60 $29.90 $26.30 $22.70 $19.00 $16.80 $14.80 $12.80 $10.80 $8.90
$265 $270 $38.30 $34.70 $31.00 $27.40 $23.80 $20.10 $17.40 $15.40 $13.40 $11.40 $9.50

Publication 15-T (2022) Page 53

 2022 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
DAILY Payroll Period
If the Wage Amount SINGLE Persons
(line 1a)
And the number of allowances is:
is
0 1 2 3 4 5 6 7 8 9 10
But less
At least than The Tentative Withholding Amount is:
$270 $275 $39.40 $35.80 $32.10 $28.50 $24.90 $21.20 $18.00 $16.00 $14.00 $12.00 $10.10
$275 $280 $40.50 $36.90 $33.20 $29.60 $26.00 $22.30 $18.70 $16.60 $14.60 $12.60 $10.70
$280 $285 $41.60 $38.00 $34.30 $30.70 $27.10 $23.40 $19.80 $17.20 $15.20 $13.20 $11.30
$285 $290 $42.70 $39.10 $35.40 $31.80 $28.20 $24.50 $20.90 $17.80 $15.80 $13.80 $11.90
$290 $295 $43.80 $40.20 $36.50 $32.90 $29.30 $25.60 $22.00 $18.40 $16.40 $14.40 $12.50
$295 $300 $44.90 $41.30 $37.60 $34.00 $30.40 $26.70 $23.10 $19.40 $17.00 $15.00 $13.10
$300 $305 $46.00 $42.40 $38.70 $35.10 $31.50 $27.80 $24.20 $20.50 $17.60 $15.60 $13.70
$305 $310 $47.10 $43.50 $39.80 $36.20 $32.60 $28.90 $25.30 $21.60 $18.20 $16.20 $14.30
$310 $315 $48.20 $44.60 $40.90 $37.30 $33.70 $30.00 $26.40 $22.70 $19.10 $16.80 $14.90
$315 $320 $49.30 $45.70 $42.00 $38.40 $34.80 $31.10 $27.50 $23.80 $20.20 $17.40 $15.50
$320 $325 $50.40 $46.80 $43.10 $39.50 $35.90 $32.20 $28.60 $24.90 $21.30 $18.00 $16.10
$325 $330 $51.50 $47.90 $44.20 $40.60 $37.00 $33.30 $29.70 $26.00 $22.40 $18.80 $16.70
$330 $335 $52.60 $49.00 $45.30 $41.70 $38.10 $34.40 $30.80 $27.10 $23.50 $19.90 $17.30
$335 $340 $53.70 $50.10 $46.40 $42.80 $39.20 $35.50 $31.90 $28.20 $24.60 $21.00 $17.90
$340 $345 $54.80 $51.20 $47.50 $43.90 $40.30 $36.60 $33.00 $29.30 $25.70 $22.10 $18.50
$345 $350 $55.90 $52.30 $48.60 $45.00 $41.40 $37.70 $34.10 $30.40 $26.80 $23.20 $19.50
$350 $355 $57.00 $53.40 $49.70 $46.10 $42.50 $38.80 $35.20 $31.50 $27.90 $24.30 $20.60
$355 $360 $58.10 $54.50 $50.80 $47.20 $43.60 $39.90 $36.30 $32.60 $29.00 $25.40 $21.70
$360 $365 $59.30 $55.60 $51.90 $48.30 $44.70 $41.00 $37.40 $33.70 $30.10 $26.50 $22.80
$365 $370 $60.50 $56.70 $53.00 $49.40 $45.80 $42.10 $38.50 $34.80 $31.20 $27.60 $23.90
$370 $375 $61.70 $57.80 $54.10 $50.50 $46.90 $43.20 $39.60 $35.90 $32.30 $28.70 $25.00
$375 $380 $62.90 $58.90 $55.20 $51.60 $48.00 $44.30 $40.70 $37.00 $33.40 $29.80 $26.10
$380 $385 $64.10 $60.10 $56.30 $52.70 $49.10 $45.40 $41.80 $38.10 $34.50 $30.90 $27.20
$385 $390 $65.30 $61.30 $57.40 $53.80 $50.20 $46.50 $42.90 $39.20 $35.60 $32.00 $28.30
$390 $395 $66.50 $62.50 $58.50 $54.90 $51.30 $47.60 $44.00 $40.30 $36.70 $33.10 $29.40

Page 54 Publication 15-T (2022)

 the Percentage Method or you can't use the Wage
4. Percentage Method Tables Bracket Method tables because the employee's annual
wages exceed the amount from the last bracket of the ta-
for Manual Payroll Systems ble (based on marital status and pay period), use the
worksheet below and the Percentage Method tables that
With Forms W-4 From 2020 or follow to figure federal income tax withholding. This
method works for any amount of wages.
Later
If you compute payroll manually, your employee has sub-
mitted a Form W-4 for 2020 or later, and you prefer to use
Worksheet 4. Employer’s Withholding Worksheet for
Percentage Method Tables for Manual Payroll Systems
With Forms W-4 From 2020 or Later Keep for Your Records

Table 6 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 6) . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c Enter the amount from Step 4(a) of the employee's Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c $
1d Divide line 1c by the number 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 line 1f by the number 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

based on your pay frequency, the employee's Adjusted Wage Amount, filing status (Step 1(c) of Form W-4), and whether the box in
Step 2 of Form W-4 is checked.

2a Find the row in the STANDARD Withholding Rate Schedules (if the box in Step 2 of Form W-4 is
NOT checked) or the Form W-4, Step 2, Checkbox, Withholding Rate Schedules (if it HAS been
checked) of the Percentage Method tables in this section in which the amount on line 1h is at least
the amount in column A but less than the amount in column B, and then enter here the amount from
column A of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a $
2b Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b $
2c Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c %
2d Subtract line 2a from line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d $
2e Multiply the amount on line 2d by the percentage on line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e $
2f Add lines 2b and 2e. This is the Tentative Withholding Amount . . . . . . . . . . . . . . . . . . . . . . . . 2f $

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 2f. 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 $

Publication 15-T (2022) Page 55

 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later
WEEKLY Payroll Period
STANDARD Withholding Rate Schedules Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked) (Use these if the box in Step 2 of Form W-4 IS checked)
If the Adjusted Wage of the If the Adjusted Wage of the
Amount (line 1h) is: The amount that Amount (line 1h) is: The amount that
tentative the Adjusted tentative the Adjusted
But less amount to Plus this Wage But less amount to Plus this Wage
At least— than— withhold is: percentage— exceeds— At least— than— withhold is: percentage— exceeds—
A B C D E A B C D E
Married Filing Jointly Married Filing Jointly
$0 $498 $0.00 0% $0 $0 $249 $0.00 0% $0
$498 $893 $0.00 10% $498 $249 $447 $0.00 10% $249
$893 $2,105 $39.50 12% $893 $447 $1,052 $19.80 12% $447
$2,105 $3,924 $184.94 22% $2,105 $1,052 $1,962 $92.40 22% $1,052
$3,924 $7,038 $585.12 24% $3,924 $1,962 $3,519 $292.60 24% $1,962
$7,038 $8,804 $1,332.48 32% $7,038 $3,519 $4,402 $666.28 32% $3,519
$8,804 $12,957 $1,897.60 35% $8,804 $4,402 $6,478 $948.84 35% $4,402
$12,957 $3,351.15 37% $12,957 $6,478 $1,675.44 37% $6,478

Single or Married Filing Separately Single or Married Filing Separately

$0 $249 $0.00 0% $0 $0 $125 $0.00 0% $0
$249 $447 $0.00 10% $249 $125 $223 $0.00 10% $125
$447 $1,052 $19.80 12% $447 $223 $526 $9.80 12% $223
$1,052 $1,962 $92.40 22% $1,052 $526 $981 $46.16 22% $526
$1,962 $3,519 $292.60 24% $1,962 $981 $1,760 $146.26 24% $981
$3,519 $4,402 $666.28 32% $3,519 $1,760 $2,201 $333.22 32% $1,760
$4,402 $10,632 $948.84 35% $4,402 $2,201 $5,316 $474.34 35% $2,201
$10,632 $3,129.34 37% $10,632 $5,316 $1,564.59 37% $5,316

Head of Household Head of Household

$0 $373 $0.00 0% $0 $0 $187 $0.00 0% $0
$373 $655 $0.00 10% $373 $187 $327 $0.00 10% $187
$655 $1,448 $28.20 12% $655 $327 $724 $14.00 12% $327
$1,448 $2,086 $123.36 22% $1,448 $724 $1,043 $61.64 22% $724
$2,086 $3,643 $263.72 24% $2,086 $1,043 $1,822 $131.82 24% $1,043
$3,643 $4,526 $637.40 32% $3,643 $1,822 $2,263 $318.78 32% $1,822
$4,526 $10,756 $919.96 35% $4,526 $2,263 $5,378 $459.90 35% $2,263
$10,756 $3,100.46 37% $10,756 $5,378 $1,550.15 37% $5,378

Page 56 Publication 15-T (2022)

 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later
BIWEEKLY Payroll Period
STANDARD Withholding Rate Schedules Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked) (Use these if the box in Step 2 of Form W-4 IS checked)
If the Adjusted Wage of the If the Adjusted Wage of the
Amount (line 1h) is: The amount that Amount (line 1h) is: The amount that
tentative the Adjusted tentative the Adjusted
But less amount to Plus this Wage But less amount to Plus this Wage
At least— than— withhold is: percentage— exceeds— At least— than— withhold is: percentage— exceeds—
A B C D E A B C D E
Married Filing Jointly Married Filing Jointly
$0 $996 $0.00 0% $0 $0 $498 $0.00 0% $0
$996 $1,787 $0.00 10% $996 $498 $893 $0.00 10% $498
$1,787 $4,210 $79.10 12% $1,787 $893 $2,105 $39.50 12% $893
$4,210 $7,848 $369.86 22% $4,210 $2,105 $3,924 $184.94 22% $2,105
$7,848 $14,077 $1,170.22 24% $7,848 $3,924 $7,038 $585.12 24% $3,924
$14,077 $17,608 $2,665.18 32% $14,077 $7,038 $8,804 $1,332.48 32% $7,038
$17,608 $25,913 $3,795.10 35% $17,608 $8,804 $12,957 $1,897.60 35% $8,804
$25,913 $6,701.85 37% $25,913 $12,957 $3,351.15 37% $12,957

Single or Married Filing Separately Single or Married Filing Separately

$0 $498 $0.00 0% $0 $0 $249 $0.00 0% $0
$498 $893 $0.00 10% $498 $249 $447 $0.00 10% $249
$893 $2,105 $39.50 12% $893 $447 $1,052 $19.80 12% $447
$2,105 $3,924 $184.94 22% $2,105 $1,052 $1,962 $92.40 22% $1,052
$3,924 $7,038 $585.12 24% $3,924 $1,962 $3,519 $292.60 24% $1,962
$7,038 $8,804 $1,332.48 32% $7,038 $3,519 $4,402 $666.28 32% $3,519
$8,804 $21,263 $1,897.60 35% $8,804 $4,402 $10,632 $948.84 35% $4,402
$21,263 $6,258.25 37% $21,263 $10,632 $3,129.34 37% $10,632

Head of Household Head of Household

$0 $746 $0.00 0% $0 $0 $373 $0.00 0% $0
$746 $1,310 $0.00 10% $746 $373 $655 $0.00 10% $373
$1,310 $2,896 $56.40 12% $1,310 $655 $1,448 $28.20 12% $655
$2,896 $4,171 $246.72 22% $2,896 $1,448 $2,086 $123.36 22% $1,448
$4,171 $7,287 $527.22 24% $4,171 $2,086 $3,643 $263.72 24% $2,086
$7,287 $9,052 $1,275.06 32% $7,287 $3,643 $4,526 $637.40 32% $3,643
$9,052 $21,512 $1,839.86 35% $9,052 $4,526 $10,756 $919.96 35% $4,526
$21,512 $6,200.86 37% $21,512 $10,756 $3,100.46 37% $10,756

Publication 15-T (2022) Page 57

 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later
SEMIMONTHLY Payroll Period
STANDARD Withholding Rate Schedules Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked) (Use these if the box in Step 2 of Form W-4 IS checked)
If the Adjusted Wage of the If the Adjusted Wage of the
Amount (line 1h) is: The amount that Amount (line 1h) is: The amount that
tentative the Adjusted tentative the Adjusted
But less amount to Plus this Wage But less amount to Plus this Wage
At least— than— withhold is: percentage— exceeds— At least— than— withhold is: percentage— exceeds—
A B C D E A B C D E
Married Filing Jointly Married Filing Jointly
$0 $1,079 $0.00 0% $0 $0 $540 $0.00 0% $0
$1,079 $1,935 $0.00 10% $1,079 $540 $968 $0.00 10% $540
$1,935 $4,560 $85.60 12% $1,935 $968 $2,280 $42.80 12% $968
$4,560 $8,502 $400.60 22% $4,560 $2,280 $4,251 $200.24 22% $2,280
$8,502 $15,250 $1,267.84 24% $8,502 $4,251 $7,625 $633.86 24% $4,251
$15,250 $19,075 $2,887.36 32% $15,250 $7,625 $9,538 $1,443.62 32% $7,625
$19,075 $28,073 $4,111.36 35% $19,075 $9,538 $14,036 $2,055.78 35% $9,538
$28,073 $7,260.66 37% $28,073 $14,036 $3,630.08 37% $14,036

Single or Married Filing Separately Single or Married Filing Separately

$0 $540 $0.00 0% $0 $0 $270 $0.00 0% $0
$540 $968 $0.00 10% $540 $270 $484 $0.00 10% $270
$968 $2,280 $42.80 12% $968 $484 $1,140 $21.40 12% $484
$2,280 $4,251 $200.24 22% $2,280 $1,140 $2,126 $100.12 22% $1,140
$4,251 $7,625 $633.86 24% $4,251 $2,126 $3,813 $317.04 24% $2,126
$7,625 $9,538 $1,443.62 32% $7,625 $3,813 $4,769 $721.92 32% $3,813
$9,538 $23,035 $2,055.78 35% $9,538 $4,769 $11,518 $1,027.84 35% $4,769
$23,035 $6,779.73 37% $23,035 $11,518 $3,389.99 37% $11,518

Head of Household Head of Household

$0 $808 $0.00 0% $0 $0 $404 $0.00 0% $0
$808 $1,419 $0.00 10% $808 $404 $709 $0.00 10% $404
$1,419 $3,138 $61.10 12% $1,419 $709 $1,569 $30.50 12% $709
$3,138 $4,519 $267.38 22% $3,138 $1,569 $2,259 $133.70 22% $1,569
$4,519 $7,894 $571.20 24% $4,519 $2,259 $3,947 $285.50 24% $2,259
$7,894 $9,806 $1,381.20 32% $7,894 $3,947 $4,903 $690.62 32% $3,947
$9,806 $23,304 $1,993.04 35% $9,806 $4,903 $11,652 $996.54 35% $4,903
$23,304 $6,717.34 37% $23,304 $11,652 $3,358.69 37% $11,652

Page 58 Publication 15-T (2022)

 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later
MONTHLY Payroll Period
STANDARD Withholding Rate Schedules Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked) (Use these if the box in Step 2 of Form W-4 IS checked)
If the Adjusted Wage of the If the Adjusted Wage of the
Amount (line 1h) is: The amount that Amount (line 1h) is: The amount that
tentative the Adjusted tentative the Adjusted
But less amount to Plus this Wage But less amount to Plus this Wage
At least— than— withhold is: percentage— exceeds— At least— than— withhold is: percentage— exceeds—
A B C D E A B C D E
Married Filing Jointly Married Filing Jointly
$0 $2,158 $0.00 0% $0 $0 $1,079 $0.00 0% $0
$2,158 $3,871 $0.00 10% $2,158 $1,079 $1,935 $0.00 10% $1,079
$3,871 $9,121 $171.30 12% $3,871 $1,935 $4,560 $85.60 12% $1,935
$9,121 $17,004 $801.30 22% $9,121 $4,560 $8,502 $400.60 22% $4,560
$17,004 $30,500 $2,535.56 24% $17,004 $8,502 $15,250 $1,267.84 24% $8,502
$30,500 $38,150 $5,774.60 32% $30,500 $15,250 $19,075 $2,887.36 32% $15,250
$38,150 $56,146 $8,222.60 35% $38,150 $19,075 $28,073 $4,111.36 35% $19,075
$56,146 $14,521.20 37% $56,146 $28,073 $7,260.66 37% $28,073

Single or Married Filing Separately Single or Married Filing Separately

$0 $1,079 $0.00 0% $0 $0 $540 $0.00 0% $0
$1,079 $1,935 $0.00 10% $1,079 $540 $968 $0.00 10% $540
$1,935 $4,560 $85.60 12% $1,935 $968 $2,280 $42.80 12% $968
$4,560 $8,502 $400.60 22% $4,560 $2,280 $4,251 $200.24 22% $2,280
$8,502 $15,250 $1,267.84 24% $8,502 $4,251 $7,625 $633.86 24% $4,251
$15,250 $19,075 $2,887.36 32% $15,250 $7,625 $9,538 $1,443.62 32% $7,625
$19,075 $46,071 $4,111.36 35% $19,075 $9,538 $23,035 $2,055.78 35% $9,538
$46,071 $13,559.96 37% $46,071 $23,035 $6,779.73 37% $23,035

Head of Household Head of Household

$0 $1,617 $0.00 0% $0 $0 $808 $0.00 0% $0
$1,617 $2,838 $0.00 10% $1,617 $808 $1,419 $0.00 10% $808
$2,838 $6,275 $122.10 12% $2,838 $1,419 $3,138 $61.10 12% $1,419
$6,275 $9,038 $534.54 22% $6,275 $3,138 $4,519 $267.38 22% $3,138
$9,038 $15,788 $1,142.40 24% $9,038 $4,519 $7,894 $571.20 24% $4,519
$15,788 $19,613 $2,762.40 32% $15,788 $7,894 $9,806 $1,381.20 32% $7,894
$19,613 $46,608 $3,986.40 35% $19,613 $9,806 $23,304 $1,993.04 35% $9,806
$46,608 $13,434.65 37% $46,608 $23,304 $6,717.34 37% $23,304

Publication 15-T (2022) Page 59

 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later
DAILY Payroll Period
STANDARD Withholding Rate Schedules Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked) (Use these if the box in Step 2 of Form W-4 IS checked)
If the Adjusted Wage of the If the Adjusted Wage of the
Amount (line 1h) is: The amount that Amount (line 1h) is: The amount that
tentative the Adjusted tentative the Adjusted
But less amount to Plus this Wage But less amount to Plus this Wage
At least— than— withhold is: percentage— exceeds— At least— than— withhold is: percentage— exceeds—
A B C D E A B C D E
Married Filing Jointly Married Filing Jointly
$0.00 $99.60 $0.00 0% $0.00 $0.00 $49.80 $0.00 0% $0.00
$99.60 $178.70 $0.00 10% $99.60 $49.80 $89.30 $0.00 10% $49.80
$178.70 $421.00 $7.91 12% $178.70 $89.30 $210.50 $3.95 12% $89.30
$421.00 $784.80 $36.99 22% $421.00 $210.50 $392.40 $18.49 22% $210.50
$784.80 $1,407.70 $117.02 24% $784.80 $392.40 $703.80 $58.51 24% $392.40
$1,407.70 $1,760.80 $266.52 32% $1,407.70 $703.80 $880.40 $133.25 32% $703.80
$1,760.80 $2,591.30 $379.51 35% $1,760.80 $880.40 $1,295.70 $189.76 35% $880.40
$2,591.30 $670.19 37% $2,591.30 $1,295.70 $335.12 37% $1,295.70

Single or Married Filing Separately Single or Married Filing Separately

$0.00 $49.80 $0.00 0% $0.00 $0.00 $24.90 $0.00 0% $0.00
$49.80 $89.30 $0.00 10% $49.80 $24.90 $44.70 $0.00 10% $24.90
$89.30 $210.50 $3.95 12% $89.30 $44.70 $105.20 $1.98 12% $44.70
$210.50 $392.40 $18.49 22% $210.50 $105.20 $196.20 $9.24 22% $105.20
$392.40 $703.80 $58.51 24% $392.40 $196.20 $351.90 $29.26 24% $196.20
$703.80 $880.40 $133.25 32% $703.80 $351.90 $440.20 $66.63 32% $351.90
$880.40 $2,126.30 $189.76 35% $880.40 $440.20 $1,063.20 $94.88 35% $440.20
$2,126.30 $625.83 37% $2,126.30 $1,063.20 $312.93 37% $1,063.20

Head of Household Head of Household

$0.00 $74.60 $0.00 0% $0.00 $0.00 $37.30 $0.00 0% $0.00
$74.60 $131.00 $0.00 10% $74.60 $37.30 $65.50 $0.00 10% $37.30
$131.00 $289.60 $5.64 12% $131.00 $65.50 $144.80 $2.82 12% $65.50
$289.60 $417.10 $24.67 22% $289.60 $144.80 $208.60 $12.34 22% $144.80
$417.10 $728.70 $52.72 24% $417.10 $208.60 $364.30 $26.37 24% $208.60
$728.70 $905.20 $127.51 32% $728.70 $364.30 $452.60 $63.74 32% $364.30
$905.20 $2,151.20 $183.99 35% $905.20 $452.60 $1,075.60 $92.00 35% $452.60
$2,151.20 $620.09 37% $2,151.20 $1,075.60 $310.05 37% $1,075.60

Page 60 Publication 15-T (2022)

 follow to figure federal income tax withholding. This
5. Percentage Method Tables method works for any number of withholding allowances
claimed and any amount of wages.
for Manual Payroll Systems Periodic payments of pensions or annuities with a
With Forms W-4 From 2019 or 2021 or earlier Form W-4P. In lieu of Worksheet 1B and
the Percentage Method tables in section 1, you may use
Earlier Worksheet 5 and the Percentage Method tables in this
section to figure federal income tax withholding on peri-
If you compute payroll manually and your employee has odic payments of pensions or annuities with a 2021 or
not submitted a Form W-4 for 2020 or later, and you pre- earlier Form W-4P. As an alternative, if you prefer to use
fer to use the Percentage Method or you can't use the the Wage Bracket Method of withholding, you may use
Wage Bracket Method tables because the employee's an- Worksheet 3 and the Wage Bracket Method tables in sec-
nual wages exceed the amount from the last bracket of tion 3 to figure federal income tax withholding on periodic
the table (based on marital status and pay period) or the payments of pensions or annuities with a 2021 or earlier
employee claimed more than 10 allowances, use the Form W-4P.
worksheet below and the Percentage Method tables that
Worksheet 5. Employer’s Withholding Worksheet for
Percentage Method Tables for Manual Payroll Systems
With Forms W-4 From 2019 or Earlier Keep for Your Records

Table 7 Annually Semiannually Quarterly Monthly Semimonthly Biweekly Weekly Daily

$4,300 $2,150 $1,075 $358 $179 $165 $83 $17

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 allowances claimed on the employee's most recent Form W-4 . . . . . . . . . . . . . . . . . . . . . 1b
1c Multiply line 1b by the amount in Table 7 for your pay frequency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c $
1d Subtract line 1c from line 1a. If zero or less, enter -0-. This is the Adjusted Wage Amount . . . . . . . . . . . . . . . 1d $

Step 2. Figure the Tentative Withholding Amount

based on your pay frequency, the employee's Adjusted Wage Amount, and marital status (line 3 of Form W-4).

2a Find the row in the Percentage Method table in this section in which the amount on line 1d is at least the amount
in column A but less than the amount in column B, and then enter here the amount from column A of that
row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a $
2b Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b $
2c Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c %
2d Subtract line 2a from line 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d $
2e Multiply the amount on line 2d by the percentage on line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e $
2f Add lines 2b and 2e. This is the Tentative Withholding Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f $

Step 3. Figure the final amount to withhold

3a Enter the additional amount to withhold from line 6 of the employee's Form W-4 . . . . . . . . . . . . . . . . . . . . . . . 3a $
3b Add lines 2f and 3a. This is the amount to withhold from the employee's wages this pay period . . . . . . 3b $

Publication 15-T (2022) Page 61

 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

WEEKLY Payroll Period

MARRIED Persons SINGLE Persons
If the Adjusted Wage of the If the Adjusted Wage
Amount (line 1d) is amount Amount (line 1d) is of the
The tentative Plus this that the The tentative Plus this amount that
But less amount to percentage wage But less amount to percentage the wage
at least… than… withhold is… … exceeds… at least… than… withhold is… … exceeds…
A B C D E A B C D E
$0 $250 $0.00 0% $0 $0 $84 $0.00 0% $0
$250 $645 $0.00 10% $250 $84 $281 $0.00 10% $84
$645 $1,857 $39.50 12% $645 $281 $887 $19.70 12% $281
$1,857 $3,676 $184.94 22% $1,857 $887 $1,797 $92.42 22% $887
$3,676 $6,790 $585.12 24% $3,676 $1,797 $3,354 $292.62 24% $1,797
$6,790 $8,556 $1,332.48 32% $6,790 $3,354 $4,237 $666.30 32% $3,354
$8,556 $12,709 $1,897.60 35% $8,556 $4,237 $10,466 $948.86 35% $4,237
$12,709 $3,351.15 37% $12,709 $10,466 $3,129.01 37% $10,466

BIWEEKLY Payroll Period

MARRIED Persons SINGLE Persons
If the Adjusted Wage of the If the Adjusted Wage
Amount (line 1d) is amount Amount (line 1d) is of the
The tentative Plus this that the The tentative Plus this amount that
But less amount to percentage wage But less amount to percentage the wage
at least… than… withhold is… … exceeds… at least… than… withhold is… … exceeds…
A B C D E A B C D E
$0 $500 $0.00 0% $0 $0 $167 $0.00 0% $0
$500 $1,290 $0.00 10% $500 $167 $563 $0.00 10% $167
$1,290 $3,713 $79.00 12% $1,290 $563 $1,774 $39.60 12% $563
$3,713 $7,352 $369.76 22% $3,713 $1,774 $3,593 $184.92 22% $1,774
$7,352 $13,581 $1,170.34 24% $7,352 $3,593 $6,708 $585.10 24% $3,593
$13,581 $17,112 $2,665.30 32% $13,581 $6,708 $8,473 $1,332.70 32% $6,708
$17,112 $25,417 $3,795.22 35% $17,112 $8,473 $20,933 $1,897.50 35% $8,473
$25,417 $6,701.97 37% $25,417 $20,933 $6,258.50 37% $20,933

SEMIMONTHLY Payroll Period

MARRIED Persons SINGLE Persons
If the Adjusted Wage of the If the Adjusted Wage
Amount (line 1d) is amount Amount (line 1d) is of the
The tentative Plus this that the The tentative Plus this amount that
But less amount to percentage wage But less amount to percentage the wage
at least… than… withhold is… … exceeds… at least… than… withhold is… … exceeds…
A B C D E A B C D E
$0 $542 $0.00 0% $0 $0 $181 $0.00 0% $0
$542 $1,398 $0.00 10% $542 $181 $609 $0.00 10% $181
$1,398 $4,023 $85.60 12% $1,398 $609 $1,922 $42.80 12% $609
$4,023 $7,965 $400.60 22% $4,023 $1,922 $3,893 $200.36 22% $1,922
$7,965 $14,713 $1,267.84 24% $7,965 $3,893 $7,267 $633.98 24% $3,893
$14,713 $18,538 $2,887.36 32% $14,713 $7,267 $9,179 $1,443.74 32% $7,267
$18,538 $27,535 $4,111.36 35% $18,538 $9,179 $22,677 $2,055.58 35% $9,179
$27,535 $7,260.31 37% $27,535 $22,677 $6,779.88 37% $22,677

MONTHLY Payroll Period

MARRIED Persons SINGLE Persons
If the Adjusted Wage of the If the Adjusted Wage
Amount (line 1d) is amount Amount (line 1d) is of the
The tentative Plus this that the The tentative Plus this amount that
But less amount to percentage wage But less amount to percentage the wage
at least… than… withhold is… … exceeds… at least… than… withhold is… … exceeds…
A B C D E A B C D E
$0 $1,083 $0.00 0% $0 $0 $363 $0.00 0% $0
$1,083 $2,796 $0.00 10% $1,083 $363 $1,219 $0.00 10% $363
$2,796 $8,046 $171.30 12% $2,796 $1,219 $3,844 $85.60 12% $1,219
$8,046 $15,929 $801.30 22% $8,046 $3,844 $7,785 $400.60 22% $3,844
$15,929 $29,425 $2,535.56 24% $15,929 $7,785 $14,533 $1,267.62 24% $7,785
$29,425 $37,075 $5,774.60 32% $29,425 $14,533 $18,358 $2,887.14 32% $14,533
$37,075 $55,071 $8,222.60 35% $37,075 $18,358 $45,354 $4,111.14 35% $18,358
$55,071 $14,521.20 37% $55,071 $45,354 $13,559.74 37% $45,354

Page 62 Publication 15-T (2022)

 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

QUARTERLY Payroll Period

MARRIED Persons SINGLE Persons
If the Adjusted Wage of the If the Adjusted Wage
Amount (line 1d) is amount Amount (line 1d) is of the
The tentative Plus this that the The tentative Plus this amount that
But less amount to percentage wage But less amount to percentage the wage
at least… than… withhold is… … exceeds… at least… than… withhold is… … exceeds…
A B C D E A B C D E
$0 $3,250 $0.00 0% $0 $0 $1,088 $0.00 0% $0
$3,250 $8,388 $0.00 10% $3,250 $1,088 $3,656 $0.00 10% $1,088
$8,388 $24,138 $513.80 12% $8,388 $3,656 $11,531 $256.80 12% $3,656
$24,138 $47,788 $2,403.80 22% $24,138 $11,531 $23,356 $1,201.80 22% $11,531
$47,788 $88,275 $7,606.80 24% $47,788 $23,356 $43,600 $3,803.30 24% $23,356
$88,275 $111,225 $17,323.68 32% $88,275 $43,600 $55,075 $8,661.86 32% $43,600
$111,225 $165,213 $24,667.68 35% $111,225 $55,075 $136,063 $12,333.86 35% $55,075
$165,213 $43,563.48 37% $165,213 $136,063 $40,679.66 37% $136,063

SEMIANNUAL Payroll Period

MARRIED Persons SINGLE Persons
If the Adjusted Wage of the If the Adjusted Wage
Amount (line 1d) is amount Amount (line 1d) is of the
The tentative Plus this that the The tentative Plus this amount that
But less amount to percentage wage But less amount to percentage the wage
at least… than… withhold is… … exceeds… at least… than… withhold is… … exceeds…
A B C D E A B C D E
$0 $6,500 $0.00 0% $0 $0 $2,175 $0.00 0% $0
$6,500 $16,775 $0.00 10% $6,500 $2,175 $7,313 $0.00 10% $2,175
$16,775 $48,275 $1,027.50 12% $16,775 $7,313 $23,063 $513.80 12% $7,313
$48,275 $95,575 $4,807.50 22% $48,275 $23,063 $46,713 $2,403.80 22% $23,063
$95,575 $176,550 $15,213.50 24% $95,575 $46,713 $87,200 $7,606.80 24% $46,713
$176,550 $222,450 $34,647.50 32% $176,550 $87,200 $110,150 $17,323.68 32% $87,200
$222,450 $330,425 $49,335.50 35% $222,450 $110,150 $272,125 $24,667.68 35% $110,150
$330,425 $87,126.75 37% $330,425 $272,125 $81,358.93 37% $272,125

ANNUAL Payroll Period

MARRIED Persons SINGLE Persons
If the Adjusted Wage of the If the Adjusted Wage
Amount (line 1d) is amount Amount (line 1d) is of the
The tentative Plus this that the The tentative Plus this amount that
But less amount to percentage wage But less amount to percentage the wage
at least… than… withhold is… … exceeds… at least… than… withhold is… … exceeds…
A B C D E A B C D E
$0 $13,000 $0.00 0% $0 $0 $4,350 $0.00 0% $0
$13,000 $33,550 $0.00 10% $13,000 $4,350 $14,625 $0.00 10% $4,350
$33,550 $96,550 $2,055.00 12% $33,550 $14,625 $46,125 $1,027.50 12% $14,625
$96,550 $191,150 $9,615.00 22% $96,550 $46,125 $93,425 $4,807.50 22% $46,125
$191,150 $353,100 $30,427.00 24% $191,150 $93,425 $174,400 $15,213.50 24% $93,425
$353,100 $444,900 $69,295.00 32% $353,100 $174,400 $220,300 $34,647.50 32% $174,400
$444,900 $660,850 $98,671.00 35% $444,900 $220,300 $544,250 $49,335.50 35% $220,300
$660,850 $174,253.50 37% $660,850 $544,250 $162,718.00 37% $544,250

DAILY Payroll Period

MARRIED Persons SINGLE Persons
If the Adjusted Wage of the If the Adjusted Wage
Amount (line 1d) is amount Amount (line 1d) is of the
The tentative Plus this that the The tentative Plus this amount that
But less amount to percentage wage But less amount to percentage the wage
at least… than… withhold is… … exceeds… at least… than… withhold is… … exceeds…
A B C D E A B C D E
$0.00 $50.00 $0.00 0% $0.00 $0.00 $16.70 $0.00 0% $0.00
$50.00 $129.00 $0.00 10% $50.00 $16.70 $56.30 $0.00 10% $16.70
$129.00 $371.30 $7.90 12% $129.00 $56.30 $177.40 $3.96 12% $56.30
$371.30 $735.20 $36.98 22% $371.30 $177.40 $359.30 $18.49 22% $177.40
$735.20 $1,358.10 $117.03 24% $735.20 $359.30 $670.80 $58.51 24% $359.30
$1,358.10 $1,711.20 $266.53 32% $1,358.10 $670.80 $847.30 $133.27 32% $670.80
$1,711.20 $2,541.70 $379.52 35% $1,711.20 $847.30 $2,093.30 $189.75 35% $847.30
$2,541.70 $670.20 37% $2,541.70 $2,093.30 $625.85 37% $2,093.30

Publication 15-T (2022) Page 63

 ous employment (defined below in this section) during
6. Alternative Methods for the current calendar year.
Complete the following steps to figure withholding tax
Figuring Withholding by the part-year method.
1. Add the wages to be paid to the employee for the cur-
You may use various methods of figuring federal income rent payroll period to any wages that you’ve already
tax withholding. The methods described next may be paid to the employee in the current term of continuous
used instead of the Percentage Method and Wage employment. See the definition for “term of continu-
Bracket Method discussed earlier in this publication. Use ous employment,” later.
the method that best suits your payroll system and em-
ployees. 2. Add the number of payroll periods used in step 1 to
the number of payroll periods between the employ-
Employers must use a modified procedure to fig-
ee's last employment and current employment. To
! ure the amount of federal income tax withholding
CAUTION on the wages of nonresident alien employees.
find the number of periods between the last employ-
ment and current employment, divide the number of
Before you use any of the alternative methods to figure
calendar days between the employee's last day of
the federal income tax withholding on the wages of non-
earlier employment (or the previous December 31, if
resident alien employees, see Withholding Adjustment for
later) and the first day of current employment by the
Nonresident Alien Employees, earlier.
number of calendar days in the current payroll period.
Annualized wages. The Percentage Method Tables for 3. Divide the step 1 amount by the total number of pay-
Automated Payroll Systems in section 1 and Worksheet roll periods from step 2.
1A allow you to figure federal income tax withholding 4. Find the tax in the withholding tax tables on the step 3
based on annualized wages. amount. Be sure to use the correct payroll period ta-
ble and to take into account the employee's withhold-
Average estimated wages. You may withhold the tax
ing allowances if their Form W-4 is from 2019 or ear-
for a payroll period based on estimated average wages,
lier; or take into account other information provided on
with necessary adjustments, for any quarter. For details,
the employee's 2020 or later Form W-4.
see Regulations section 31.3402(h)(1)-1.
5. Multiply the total number of payroll periods from step
Cumulative wages. An employee may ask you, in writ- 2 by the step 4 amount.
ing, to withhold tax on cumulative wages. If you agree to
do so, and you’ve paid the employee for the same kind of 6. Subtract from the step 5 amount the total tax already
payroll period (weekly, biweekly, etc.) since the beginning withheld during the current term of continuous em-
of the year, you may figure the tax as follows. ployment. Any excess is the amount to withhold for
Add the wages you’ve paid the employee for the cur- the current payroll period.
rent calendar year to the current payroll period amount. See Regulations section 31.3402(h)(4)-1(c) for more infor-
Divide this amount by the number of payroll periods so far mation about the part-year method.
this year, including the current period. Figure the withhold-
ing on this amount, and multiply the withholding by the Term of continuous employment. A term of continu-
number of payroll periods so far this year, including the ous employment may be a single term or two or more fol-
current period. Subtract the total tax already deducted lowing terms of employment with the same employer. A
and withheld during the calendar year from the total term of continuous employment includes holidays, regular
amount of tax calculated. The excess is the amount to days off, and days off for illness or vacation. A term of
withhold for the current payroll period. See Revenue Pro- continuous employment begins on the first day that an
cedure 78-8, 1978-1 C.B. 562, for an example of the cu- employee works for you and earns pay. It ends on the ear-
mulative method. lier of the employee's last day of work for you or, if the em-
ployee performs no services for you for more than 30 cal-
Part-year employment. A part-year employee who fig- endar days, the last workday before the 30-day period. If
ures income tax on a calendar-year basis may ask you to an employment relationship is ended, the term of continu-
withhold tax by the part-year employment method. The re- ous employment is ended even if a new employment rela-
quest must be in writing, under penalties of perjury, and tionship is established with the same employer within 30
must contain the following information. days.
• The last day of any employment during the calendar Other methods. You may use other methods and tables
year with any prior employer. for withholding taxes, as long as the amount of tax with-
• A statement that the employee uses the calendar year held is consistently about the same as it would be under
accounting period. the Percentage Method, as discussed in section 1. If you
develop an alternative method or table, you should test
• A statement that the employee reasonably anticipates
the full range of wage and allowance situations to be sure
that he or she will be employed by all employers for a
that they meet the tolerances contained in Regulations
total of no more than 245 days in all terms of continu-
section 31.3402(h)(4)-1(a) as shown in the chart next.

Page 64 Publication 15-T (2022)

 If the tax required to be The annual tax withheld under or that aren't explicitly prohibited by the state and played
withheld under the annual your method may not differ by at a location within the state.
percentage is— more than—
Less than $10.00 $9.99 Class III. A class lll gaming activity is any gaming that
isn't class l or class ll. Class lll includes horse racing, dog
$10 or more but under $100 $10 plus 10% of the excess
over $10
racing, jai alai, casino gaming, and slot machines.
$100 or more but under $1,000 $19 plus 3% of the excess
over $100 Withholding Tables
$1,000 or more $46 plus 1% of the excess To figure the amount of tax to withhold each time you
over $1,000
make a payment, use the table on the next page for the
period for which you make payments. For example, if you
make payments weekly, use Table 1; if you make pay-
7. Tables for Withholding on ments monthly, use Table 4. If the total payments to an in-
dividual for the year are $12,950 or less, no withholding is
Distributions of Indian Gaming required.

Profits to Tribal Members Example. A tribal member is paid monthly. The

monthly payment is $5,000. Use Table 4, Monthly Distri-
If you make certain payments to members of Indian tribes bution Period, to figure the withholding. Subtract $4,560
from gaming profits, you must withhold federal income from the $5,000 payment for a remainder of $440. Multiply
tax. You must withhold if (a) the total payment to a mem- this amount by 22% for a total of $96.80. Add $400.62 for
ber for the year is over $12,950, and (b) the payment is a total withholding of $497.42.
from the net revenues of class II or class III gaming activi-
ties (classified by the Indian Gaming Regulatory Act) con- Depositing and reporting withholding. Combine the
ducted or licensed by the tribes. Indian gaming withholding with all other nonpayroll with-
holding (for example, backup withholding and withholding
A class I gaming activity isn't subject to this withholding on gambling winnings). Generally, you must deposit the
requirement. Class I activities are social games solely for amounts withheld using electronic funds transfer. See De-
prizes of minimal value or traditional forms of Indian gam- positing Taxes in Pub. 15 for a detailed discussion of the
ing engaged in as part of tribal ceremonies or celebra- deposit requirements.
tions. Report Indian gaming withholding on Form 945. Also,
report the payments and withholding to tribal members
Class II. Class II includes (a) bingo and similar games,
and to the IRS on Form 1099-MISC.
such as pull tabs, punch boards, tip jars, lotto, and instant
bingo; and (b) card games that are authorized by the state

Publication 15-T (2022) Page 65

 Tables for Withholding on Distributions of Indian Casino Profits to Tribal Members

Tables for All Individuals

(For Payments Made in 2022)

Table 1—WEEKLY DISTRIBUTION PERIOD Table 2—BIWEEKLY DISTRIBUTION PERIOD

If the amount of the The amount of income tax If the amount of the The amount of income tax
payment is: to withhold is: payment is: to withhold is:
Not over $249 $0 Not over $498 $0
But not But not
Over— over— of excess over— Over— over— of excess over—
$249 $447 10% . . . . . . . $249 $498 $893 10% . . . . . . . $498
$447 $1,052 $19.80 plus 12% . . . . . . . $447 $893 $2,105 $39.52 plus 12% . . . . . . . $893
$1,052 $1,962 $92.40 plus 22% . . . . . . . $1,052 $2,105 $3,924 $184.90 plus 22% . . . . . . . $2,105
$1,962 ------ $292.60 plus 24% . . . . . . . $1,962 $3,924 ------ $585.12 plus 24% . . . . . . . $3,924

Table 3—SEMIMONTHLY DISTRIBUTION PERIOD Table 4—MONTHLY DISTRIBUTION PERIOD

If the amount of the The amount of income tax If the amount of the The amount of income tax
payment is: to withhold is: payment is: to withhold is:
Not over $540 $0 Not over $1,079 $0
But not But not
Over— over— of excess over— Over— over— of excess over—
$540 $968 10% . . . . . . . $540 $1,079 $1,935 10% . . . . . . . $1,079
$968 $2,280 $42.80 plus 12% . . . . . . . $968 $1,935 $4,560 $85.62 plus 12% . . . . . . . $1,935
$2,280 $4,251 $200.24 plus 22% . . . . . . . $2,280 $4,560 $8,502 $400.62 plus 22% . . . . . . . $4,560
$4,251 ------ $633.86 plus 24% . . . . . . . $4,251 $8,502 ------ $1,267.79 plus 24% . . . . . . . $8,502

Table 5—QUARTERLY DISTRIBUTION PERIOD Table 6—SEMIANNUAL DISTRIBUTION PERIOD

If the amount of the The amount of income tax If the amount of the The amount of income tax
payment is: to withhold is: payment is: to withhold is:
Not over $3,238 $0 Not over $6,475 $0
But not But not
Over— over— of excess over— Over— over— of excess over—
$3,238 $5,806 10% . . . . . . . $3,238 $6,475 $11,613 10% . . . . . . . $6,475
$5,806 $13,681 $256.80 plus 12% . . . . . . . $5,806 $11,613 $27,363 $513.75 plus 12% . . . . . . . $11,613
$13,681 $25,506 $1,201.80 plus 22% . . . . . . . $13,681 $27,363 $51,013 $2,403.75 plus 22% . . . . . . . $27,363
$25,506 ------ $3,803.30 plus 24% . . . . . . . $25,506 $51,013 ------ $7,606.75 plus 24% . . . . . . . $51,013

Table 7—ANNUAL DISTRIBUTION PERIOD Table 8—DAILY or MISCELLANEOUS DISTRIBUTION PERIOD

If the amount of the The amount of income tax If the amount of the The amount of income tax
payment is: to withhold is: payment is: to withhold is:
Not over $12,950 $0 Not over $49.80 $0
But not But not
Over— over— of excess over— Over— over— of excess over—
$12,950 $23,225 10% . . . . . . . $12,950 $49.80 $89.30 10% . . . . . . . $49.80
$23,225 $54,725 $1,027.50 plus 12% . . . . . . . $23,225 $89.30 $210.50 $3.95 plus 12% . . . . . . . $89.30
$54,725 $102,025 $4,807.50 plus 22% . . . . . . . $54,725 $210.50 $392.40 $18.49 plus 22% . . . . . . . $210.50
$102,025 ------ $15,213.50 plus 24% . . . . . . . $102,025 $392.40 ------ $58.51 plus 24% . . . . . . . $392.40

forms, or instructions, go to IRS.gov to find resources that

How To Get Tax Help can help you right away.

Preparing and filing your tax return. Go to IRS.gov/

If you have questions about a tax issue; need help prepar- EmploymentEfile for more information on filing your em-
ing your tax return; or want to download free publications, ployment tax returns electronically.

Page 66 Publication 15-T (2022)

 Getting answers to your tax questions. On • Youtube.com/irsvideosmultilingua.
IRS.gov, you can get up-to-date information on
• Youtube.com/irsvideosASL.
current events and changes in tax law.
• IRS.gov/Help: A variety of tools to help you get an- Watching IRS videos. The IRS Video portal
swers to some of the most common tax questions. (IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals.
• IRS.gov/Forms: Find forms, instructions, and publica-
tions. You will find details on 2021 tax changes and Online tax information in other languages. You can
hundreds of interactive links to help you find answers find information on IRS.gov/MyLanguage if English isn’t
to your questions. your native language.
• You may also be able to access tax law information in Free Over-the-Phone Interpreter (OPI) Service. The
your electronic filing software.
IRS is committed to serving our multilingual customers by
offering OPI services. The OPI Service is a federally fun-
Need someone to prepare your tax return? There are ded program and is available at Taxpayer Assistance
various types of tax return preparers, including tax prepar- Centers (TACs), other IRS offices, and every VITA/TCE
ers, enrolled agents, certified public accountants (CPAs), return site. The OPI Service is accessible in more than
attorneys, and many others who don’t have professional 350 languages.
credentials. If you choose to have someone prepare your
tax return, choose that preparer wisely. A paid tax pre- Accessibility Helpline available for taxpayers with
parer is: disabilities. Taxpayers who need information about ac-
cessibility services can call 833-690-0598. The Accessi-
• Primarily responsible for the overall substantive accu- bility Helpline can answer questions related to current and
racy of your return, future accessibility products and services available in al-
• Required to sign the return, and ternative media formats (for example, braille, large print,
audio, etc.).
• Required to include their preparer tax identification
number (PTIN). Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print most of the forms, in-
Although the tax preparer always signs the return,
structions, and publications you may need. Or, you can go
you're ultimately responsible for providing all the informa-
to IRS.gov/OrderForms to place an order.
tion required for the preparer to accurately prepare your
return. Anyone paid to prepare tax returns for others Getting tax publications and instructions in eBook
should have a thorough understanding of tax matters. For format. You can also download and view popular tax
more information on how to choose a tax preparer, go to publications and instructions (including Pubs. 15, 15-A,
Tips for Choosing a Tax Preparer on IRS.gov. 15-B, 51, 80, 509, and 926) on mobile devices as eBooks
at IRS.gov/eBooks.
Coronavirus. Go to IRS.gov/Coronavirus for links to in-
formation on the impact of the coronavirus, as well as tax Note. IRS eBooks have been tested using Apple's
relief available for individuals and families, small and large iBooks for iPad. Our eBooks haven’t been tested on other
businesses, and tax-exempt organizations. dedicated eBook readers, and eBook functionality may
not operate as intended.
Employers can register to use Business Services On-
line. The Social Security Administration (SSA) offers on- Getting a transcript of your return. You can get a
line service at SSA.gov/employer for fast, free, and secure copy of your tax transcript or a copy of your return by call-
online W-2 filing options to CPAs, accountants, enrolled ing 800-829-4933 or by mailing Form 4506-T (transcript
agents, and individuals who process Form W-2, Wage request) or Form 4506 (copy of return) to the IRS.
and Tax Statement, and Form W-2c, Corrected Wage and
Tax Statement. Reporting and resolving your tax-related identity
theft issues.
IRS social media. Go to IRS.gov/SocialMedia to see the
various social media tools the IRS uses to share the latest • Tax-related identity theft happens when someone
information on tax changes, scam alerts, initiatives, prod- steals your personal information to commit tax fraud.
ucts, and services. At the IRS, privacy and security are Your taxes can be affected if your EIN is used to file a
our highest priority. We use these tools to share public in- fraudulent return or to claim a refund or credit.
formation with you. Don’t post your social security number • The IRS doesn’t initiate contact with taxpayers by
(SSN) or other confidential information on social media email, text messages, telephone calls, or social media
sites. Always protect your identity when using any social channels to request personal or financial information.
networking site. This includes requests for personal identification num-
The following IRS YouTube channels provide short, in- bers (PINs), passwords, or similar information for
formative videos on various tax-related topics in English, credit cards, banks, or other financial accounts.
Spanish, and ASL.
• Youtube.com/irsvideos.
Publication 15-T (2022) Page 67
 • Go to IRS.gov/IdentityTheft, the IRS Identity Theft on the IRS2Go app, under the Stay Connected tab,
Central webpage, for information on identity theft and choose the Contact Us option and click on “Local Offices.”
data security protection for taxpayers, tax professio-
nals, and businesses. If your SSN has been lost or The Taxpayer Advocate Service (TAS)
stolen or you suspect you’re a victim of tax-related
identity theft, you can learn what steps you should Is Here To Help You
take. What Is TAS?
Making a tax payment. Go to IRS.gov/Payments for in- TAS is an independent organization within the IRS that
formation on how to make a payment using any of the fol- helps taxpayers and protects taxpayer rights. Their job is
lowing options. to ensure that every taxpayer is treated fairly and that you
• Debit or Credit Card: Choose an approved payment know and understand your rights under the Taxpayer Bill
processor to pay online or by phone. of Rights.
• Electronic Funds Withdrawal: Schedule a payment How Can You Learn About Your Taxpayer
when filing your federal taxes using tax return prepara-
tion software or through a tax professional. Rights?
• Electronic Federal Tax Payment System: Best option The Taxpayer Bill of Rights describes 10 basic rights that
for businesses. Enrollment is required. all taxpayers have when dealing with the IRS. Go to
TaxpayerAdvocate.IRS.gov to help you understand what
• Check or Money Order: Mail your payment to the ad-
dress listed on the notice or instructions. these rights mean to you and how they apply. These are
your rights. Know them. Use them.
• Cash: You may be able to pay your taxes with cash at
a participating retail store. What Can TAS Do For You?
• Same-Day Wire: You may be able to do same-day
wire from your financial institution. Contact your finan- TAS can help you resolve problems that you can’t resolve
cial institution for availability, cost, and time frames. with the IRS. And their service is free. If you qualify for
their assistance, you will be assigned to one advocate
Note. The IRS uses the latest encryption technology to who will work with you throughout the process and will do
ensure that the electronic payments you make online, by everything possible to resolve your issue. TAS can help
phone, or from a mobile device using the IRS2Go app are you if:
safe and secure. Paying electronically is quick, easy, and • Your problem is causing financial difficulty for you,
faster than mailing in a check or money order your family, or your business;
What if I can’t pay now? Go to IRS.gov/Payments for • You face (or your business is facing) an immediate
more information about your options. threat of adverse action; or
• Apply for an online payment agreement (IRS.gov/ • You’ve tried repeatedly to contact the IRS but no one
OPA) to meet your tax obligation in monthly install- has responded, or the IRS hasn’t responded by the
ments if you can’t pay your taxes in full today. Once date promised.
you complete the online process, you will receive im-
mediate notification of whether your agreement has How Can You Reach TAS?
been approved.
TAS has offices in every state, the District of Columbia,
• Use the Offer in Compromise Pre-Qualifier to see if and Puerto Rico. Your local advocate’s number is in your
you can settle your tax debt for less than the full
local directory and at TaxpayerAdvocate.IRS.gov/
amount you owe. For more information on the Offer in
Contact-Us. You can also call them at 877-777-4778.
Compromise program, go to IRS.gov/OIC.

Understanding an IRS notice or letter you’ve re- How Else Does TAS Help Taxpayers?
ceived. Go to IRS.gov/Notices to find additional informa-
tion about responding to an IRS notice or letter. TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
Contacting your local IRS office. Keep in mind, many report it to them at IRS.gov/SAMS.
questions can be answered on IRS.gov without visiting an
IRS TAC. Go to IRS.gov/LetUsHelp for the topics people TAS for Tax Professionals
ask about most. If you still need help, IRS TACs provide
tax help when a tax issue can’t be handled online or by TAS can provide a variety of information for tax professio-
phone. All TACs now provide service by appointment, so nals, including tax law updates and guidance, TAS pro-
you’ll know in advance that you can get the service you grams, and ways to let TAS know about systemic prob-
need without long wait times. Before you visit, go to lems you’ve seen in your practice.
IRS.gov/TACLocator to find the nearest TAC and to check
hours, available services, and appointment options. Or,

Page 68 Publication 15-T (2022)