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Contents
Whats New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Publication 15-A
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employers
Supplemental
Tax Guide
(Supplement to
Publication 15
(Circular E),
Employers Tax Guide)
For use in
2012
23
25
30
47
Whats New
Future developments. The IRS has created a page on
IRS.gov for information about Publication 15-A, at
www.irs.gov/pub15a. Information about any future developments affecting Publication 15-A (such as legislation
enacted after we release it) will be posted on that page.
Social security and Medicare tax for 2012. The employee tax rate for social security is 4.2% on wages paid
and tips received before March 1, 2012. The employee tax
rate for social security increases to 6.2% on wages paid
and tips received after February 29, 2012. The employer
tax rate for social security remains unchanged at 6.2%.
The social security wage base limit is $110,100. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2011. There is no wage base limit
for Medicare tax.
Employers should implement the 4.2% employee social
security tax rate as soon as possible, but not later than
January 31, 2012. After implementing the 4.2% rate, employers should make an offsetting adjustment in a subsequent pay period to correct any overwithholding of social
security tax as soon as possible, but not later than March
31, 2012.
Social security and Medicare taxes apply to the wages
of household workers you pay $1,800 or more in cash or an
equivalent form of compensation. Social security and
Medicare taxes apply to election workers who are paid
$1,500 or more in cash or an equivalent form of compensation.
At the time this publication was prepared for release, the rate for the employees share of social
CAUTION
security tax was 4.2% and scheduled to increase
to 6.2% for wages paid after February 29, 2012. However,
Congress was discussing an extension of the 4.2% employee tax rate for social security beyond February 29,
2012. Check for updates at www.irs.gov/pub15a.
Reminders
COBRA premium assistance credit. The credit for COBRA premium assistance payments applies to premiums
paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid
for up to 15 months. For more information, see COBRA
premium assistance credit in Publication 15 (Circular E),
Employers Tax Guide.
Federal tax deposits must be made by electronic funds
transfer. You must use electronic funds transfer to make
Page 2
for updating his or her contact information that enables the employer to provide electronic Forms W-2.
Form W-4S, Request for Federal Income Tax Withholding From Sick Pay.
Page 3
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Introduction
This publication supplements Publication 15 (Circular E). It
contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). This publication also contains tables
for withholding on distributions of Indian gaming profits to
tribal members. Publication 15-B, Employers Tax Guide to
Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation.
Ordering publications and forms. See Quick and Easy
Access to IRS Tax Help and Tax Products, located at the
end of this publication, for information on how to obtain
forms and publications.
Useful Items
You may want to see:
Publication
15-B Employers Tax Guide to Fringe Benefits
505
515
583
An independent contractor,
A common-law employee,
A statutory employee, or
A statutory nonemployee.
Independent Contractors
People such as doctors, veterinarians, and auctioneers
who follow an independent trade, business, or profession
in which they offer their services to the public, are generally
not employees. However, whether such people are employees or independent contractors depends on the facts
in each case. The general rule is that an individual is an
independent contractor if you, the person for whom the
services are performed, have the right to control or direct
only the result of the work and not the means and methods
of accomplishing the result.
Common-Law Employees
Under common-law rules, anyone who performs services
for you is your employee if you have the right to control
what will be done and how it will be done. This is so even
when you give the employee freedom of action. What
matters is that you have the right to control the details of
how the services are performed. For a discussion of facts
that indicate whether an individual providing services is an
independent contractor or employee, see section 2.
Publication 15-A (2012)
Statutory Employees
If workers are independent contractors under the common
law rules, such workers may nevertheless be treated as
employees by statute, (also known as statutory employees) for certain employment tax purposes. This would
happen if they fall within any one of the following four
categories and meet the three conditions described next
under Social security and Medicare taxes.
1. A driver who distributes beverages (other than milk)
or meat, vegetable, fruit, or bakery products; or who
picks up and delivers laundry or dry cleaning, if the
driver is your agent or is paid on commission.
Publication 15-A (2012)
equipment and property used to perform the services (other than an investment in facilities for transportation, such as a car or truck).
Statutory Nonemployees
There are three categories of statutory nonemployees:
direct sellers, licensed real estate agents, and certain
companion sitters. Direct sellers and licensed real estate
agents are treated as self-employed for all federal tax
purposes, including income and employment taxes, if:
Their services are performed under a written contract providing that they will not be treated as employees for federal tax purposes.
Misclassification of Employees
Consequences of treating an employee as an independent contractor. If you classify an employee as an independent contractor and you have no reasonable basis for
doing so, you are liable for employment taxes for that
worker (the relief provision, discussed next, will not apply).
See section 2 in Publication 15 (Circular E) for more
information.
Relief provision. If you have a reasonable basis for not
treating a worker as an employee, you may be relieved
from having to pay employment taxes for that worker. To
get this relief, you must file all required federal information
returns on a basis consistent with your treatment of the
worker. You (or your predecessor) must not have treated
any worker holding a substantially similar position as an
employee for any periods beginning after 1977.
3. Persons engaged in the trade or business of delivering or distributing newspapers or shopping news (including any services directly related to such delivery
or distribution).
Direct selling includes activities of individuals who attempt to increase direct sales activities of their direct sellers and who earn income based on the productivity of their
direct sellers. Such activities include providing motivation
and encouragement; imparting skills, knowledge, or experience; and recruiting.
Licensed real estate agents. This category includes individuals engaged in appraisal activities for real estate sales
if they earn income based on sales or other output.
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2. Employee or Independent
Contractor?
An employer must generally withhold federal income
taxes, withhold and pay social security and Medicare
taxes, and pay unemployment tax on wages paid to an
employee. An employer does not generally have to withhold or pay any federal taxes on payments to independent
contractors.
Common-Law Rules
To determine whether an individual is an employee or an
independent contractor under the common law, the relationship of the worker and the business must be examined.
In any employee-independent contractor determination, all
information that provides evidence of the degree of control
and the degree of independence must be considered.
Facts that provide evidence of the degree of control and
independence fall into three categories: behavioral control,
financial control, and the type of relationship of the parties.
These facts are discussed next.
Behavioral control. Facts that show whether the business has a right to direct and control how the worker does
the task for which the worker is hired include the type and
degree of:
Instructions that the business gives to the worker.
An employee is generally subject to the business instructions about when, where, and how to work. All of the
following are examples of types of instructions about how
to do work.
gage a worker with the expectation that the relationship will continue indefinitely, rather than for a
specific project or period, this is generally considered evidence that your intent was to create an employer-employee relationship.
Page 7
Industry Examples
The following examples may help you properly classify
your workers.
contract established a flat amount for the services rendered by Bill Plum. Bill is a licensed roofer and carries
workers compensation and liability insurance under the
business name, Plum Roofing. He hires his own roofers
who are treated as employees for federal employment tax
purposes. If there is a problem with the roofing work, Plum
Roofing is responsible for paying for any repairs. Bill Plum,
doing business as Plum Roofing, is an independent contractor.
Example 5. Vera Elm, an electrician, submitted a job
estimate to a housing complex for electrical work at $16
per hour for 400 hours. She is to receive $1,280 every 2
weeks for the next 10 weeks. This is not considered payment by the hour. Even if she works more or less than 400
hours to complete the work, Vera Elm will receive $6,400.
She also performs additional electrical installations under
contracts with other companies, that she obtained through
advertisements. Vera is an independent contractor.
Trucking Industry
Example. Rose Trucking contracts to deliver material
for Forest, Inc., at $140 per ton. Rose Trucking is not paid
for any articles that are not delivered. At times, Jan Rose,
who operates as Rose Trucking, may also lease another
truck and engage a driver to complete the contract. All
operating expenses, including insurance coverage, are
paid by Jan Rose. All equipment is owned or rented by Jan
and she is responsible for all maintenance. None of the
drivers are provided by Forest, Inc. Jan Rose, operating as
Rose Trucking, is an independent contractor.
Computer Industry
Example. Steve Smith, a computer programmer, is laid
off when Megabyte, Inc., downsizes. Megabyte agrees to
pay Steve a flat amount to complete a one-time project to
create a certain product. It is not clear how long that it will
take to complete the project, and Steve is not guaranteed
any minimum payment for the hours spent on the program.
Megabyte provides Steve with no instructions beyond the
specifications for the product itself. Steve and Megabyte
have a written contract, which provides that Steve is considered to be an independent contractor, is required to pay
federal and state taxes, and receives no benefits from
Megabyte. Megabyte will file Form 1099-MISC, Miscellaneous Income, to report the amount paid to Steve. Steve
works at home and is not expected or allowed to attend
meetings of the software development group. Steve is an
independent contractor.
Automobile Industry
Example 1. Donna Lee is a salesperson employed on a
full-time basis by Bob Blue, an auto dealer. She works six
days a week and is on duty in Bobs showroom on certain
assigned days and times. She appraises trade-ins, but her
Publication 15-A (2012)
Attorney
Example. Donna Yuma is a sole practitioner who rents
office space and pays for the following items: telephone,
computer, on-line legal research linkup, fax machine, and
photocopier. Donna buys office supplies and pays bar
dues and membership dues for three other professional
organizations. Donna has a part-time receptionist who also
does the bookkeeping. She pays the receptionist, withholds and pays federal and state employment taxes, and
files a Form W-2 each year. For the past 2 years, Donna
has had only three clients, corporations with which there
have been long-standing relationships. Donna charges the
corporations an hourly rate for her services, sending
monthly bills detailing the work performed for the prior
month. The bills include charges for long distance calls,
on-line research time, fax charges, photocopies, postage,
and travel, costs for which the corporations have agreed to
reimburse her. Donna is an independent contractor.
Salesperson
To determine whether salespersons are employees under
the usual common-law rules, you must evaluate each
individual case. If a salesperson who works for you does
not meet the tests for a common-law employee, discussed
earlier in this section, you do not have to withhold federal
income tax from his or her pay (see Statutory Employees in
section 1). However, even if a salesperson is not an employee under the usual common-law rules, his or her pay
may still be subject to social security, Medicare, and FUTA
taxes.
To determine whether a salesperson is an employee for
social security, Medicare, and FUTA tax purposes, the
salesperson must meet all eight elements of the statutory
employee test. A salesperson is a statutory employee for
social security, Medicare, and FUTA tax purposes if he or
she:
1. Works full time for one person or company except,
possibly, for sideline sales activities on behalf of
some other person,
2. Sells on behalf of, and turns his or her orders over to,
the person or company for which he or she works,
3. Sells to wholesalers, retailers, contractors, or operators of hotels, restaurants, or similar establishments,
4. Sells merchandise for resale, or supplies for use in
the customers business,
5. Agrees to do substantially all of this work personally,
6. Has no substantial investment in the facilities used to
do the work, other than in facilities for transportation,
7. Maintains a continuing relationship with the person or
company for which he or she works, and
8. Is not an employee under common-law rules.
3. Employees of Exempt
Organizations
Taxicab Driver
Many nonprofit organizations are exempt from federal income tax. Although they do not have to pay federal income
tax themselves, they must still withhold federal income tax
from the pay of their employees. However, there are special social security, Medicare, and federal unemployment
(FUTA) tax rules that apply to the wages that they pay their
employees.
Section 501(c)(3) organizations. Nonprofit organizations that are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code include any
Page 9
community chest, fund, or foundation organized and operated exclusively for religious, charitable, scientific, testing
for public safety, literary or educational purposes, fostering
national or international amateur sports competition, or for
the prevention of cruelty to children or animals. These
organizations are usually corporations and are exempt
from federal income tax under section 501(a).
Social security and Medicare taxes. Wages paid to
employees of section 501(c)(3) organizations are subject
to social security and Medicare taxes unless one of the
following situations applies.
An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes
must pay self-employment tax if the employee is paid
$108.28 or more in a year. However, an employee who is a
member of a qualified religious sect can apply for an
exemption from the self-employment tax by filing Form
4029, Application for Exemption From Social Security and
Medicare Taxes and Waiver of Benefits. See Members of
recognized religious sects opposed to insurance in
section 4.
Federal unemployment tax. An organization that is
exempt from federal income tax under section 501(c)(3) of
the Internal Revenue Code is also exempt from FUTA tax.
This exemption cannot be waived. Do not file Form 940 to
report wages paid by these organizations or pay the tax.
Note. An organization wholly owned by a state or its
political subdivision should contact the appropriate state
official for information about reporting and getting social
security and Medicare coverage for its employees.
Other than section 501(c)(3) organizations. Nonprofit
organizations that are not section 501(c)(3) organizations
may also be exempt from federal income tax under section
501(a) or section 521. However, these organizations are
not exempt from withholding federal income, social security, or Medicare tax from their employees pay, or from
paying FUTA tax. Two special rules for social security,
Medicare, and FUTA taxes apply.
1. If an employee is paid less than $100 during a calendar year, his or her wages are not subject to social
security and Medicare taxes.
Page 10
The travel expenses must otherwise qualify as deductible by the employee, and
Page 11
the year is $400. A higher limit of $1,600 applies to qualified plan awards. Qualified plan awards are employee
achievement awards under a written plan that does not
discriminate in favor of highly compensated employees.
An award cannot be treated as a qualified plan award if the
average cost per recipient of all awards under all of your
qualified plans is more than $400.
If during the year an employee receives awards not
made under a qualified plan and also receives awards
under a qualified plan, the exclusion for the total cost of all
awards to that employee cannot be more than $1,600. The
$400 and $1,600 limits cannot be added together to exclude more than $1,600 for the cost of awards to any one
employee during the year.
Fees, books, supplies, and equipment that are required for courses at the educational institution.
Outplacement Services
If you provide outplacement services to your employees to
help them find new employment (such as career counseling, resume assistance, or skills assessment), the value of
these benefits may be income to them and subject to all
withholding taxes. However, the value of these services
will not be subject to any employment taxes if:
viding the services (such as improved employee morale or business image) separate from the benefit
that you would receive from the mere payment of
additional compensation, and
Page 12
However, if you receive no additional benefit from providing the services, or if the services are not provided on
the basis of employee need, then the value of the services
is treated as wages and is subject to federal income tax
withholding and social security and Medicare taxes. Similarly, if an employee receives the outplacement services in
exchange for reduced severance pay (or other taxable
compensation), then the amount the severance pay is
reduced is treated as wages for employment tax purposes.
Back Pay
Treat back pay as wages in the year paid and withhold and
pay employment taxes as required. If back pay was
awarded by a court or government agency to enforce a
federal or state statute protecting an employees right to
employment or wages, special rules apply for reporting
those wages to the Social Security Administration. These
rules also apply to litigation actions, and settlement agreements or agency directives that are resolved out of court
and not under a court decree or order. Examples of pertinent statutes include, but are not limited to, the National
Labor Relations Act, Fair Labor Standards Act, Equal Pay
Act, and Age Discrimination in Employment Act. See Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration, and Form
SSA-131, Employer Report of Special Wage Payments,
for details.
Supplemental Unemployment
Benefits
If you pay, under a plan, supplemental unemployment
benefits to a former employee, all or part of the payments
may be taxable and subject to federal income tax withholding, depending on how the plan is funded. Amounts that
represent a return to the employee of amounts previously
subject to tax are not taxable and are not subject to
withholding. You should withhold federal income tax on the
taxable part of the payments made, under a plan, to an
employee who is involuntarily separated because of a
reduction in force, discontinuance of a plant or operation,
or other similar condition. It does not matter whether the
separation is temporary or permanent.
There are special rules that apply in determining
whether benefits qualify as supplemental unemployment
benefits that are excluded from wages for social security,
Medicare, and FUTA tax purposes. To qualify as supplemental unemployment benefits for these purposes, the
benefits must meet the following requirements.
Benefits are paid only to unemployed former employees who are laid off by the employer.
upon state unemployment benefits, other compensation allowable under state law, and the amount of
regular weekly pay.
The right to benefits does not accrue until a prescribed period after termination.
No employee has any right to the benefits until qualified and eligible to receive benefits.
Interest-Free and
Below-Market-Interest-Rate Loans
In general, if an employer lends an employee more than
$10,000 at an interest rate less than the current applicable
federal rate (AFR), the difference between the interest paid
and the interest that would be paid under the AFR is
considered additional compensation to the employee. This
rule applies to a loan of $10,000 or less if one of its
principal purposes is the avoidance of federal tax.
This additional compensation to the employee is subject to social security, Medicare, and FUTA taxes, but not
to federal income tax withholding. Include it in compensation on Form W-2 (or Form 1099-MISC for an independent
contractor). The AFR is established monthly and published
by the IRS each month in the Internal Revenue Bulletin.
You can get these rates by calling 1-800-829-4933 or by
visiting IRS.gov. For more information, see section 7872
and its related regulations.
determine later, when the amount is reasonably ascertainable, whether any additional taxes are required. If taxes
are not paid before the amounts become reasonably ascertainable, when the amounts become reasonably ascertainable they are subject to social security, Medicare, and
FUTA taxes on the amounts deferred plus the income
attributable to those amounts deferred. For more information, see Regulations sections 31.3121(v)(2)-1 and
31.3306(r)(2)-1.
Tax-Sheltered Annuities
Employer payments made by an educational institution or
a tax-exempt organization to purchase a tax-sheltered
annuity for an employee (annual deferrals) are included in
the employees social security and Medicare wages if the
payments are made because of a salary reduction agreement. However, they are not included in box 1 on Form
W-2 in the year the deferrals are made and are not subject
to federal income tax withholding. See Regulations section
31.3121(a)(5)-2 for the definition of a salary reduction
agreement.
Contributions to a Simplified
Employee Pension (SEP)
An employers SEP contributions to an employees individual retirement arrangement (IRA) are excluded from the
employees gross income. These excluded amounts are
not subject to social security, Medicare, FUTA taxes, or
federal income tax withholding. However, any SEP contributions paid under a salary reduction agreement (SARSEP) are included in wages for purposes of social security
and Medicare taxes and for FUTA. See Publication 560 for
more information about SEPs.
Salary reduction simplified employee pensions
(SARSEP) repealed. You may not establish a SARSEP
after 1996. However, SARSEPs established before January 1, 1997, may continue to receive contributions.
Sick Pay
Sick pay generally means any amount paid under a plan
because of an employees temporary absence from work
due to injury, sickness, or disability. It may be paid by either
the employer or a third party, such as an insurance company. Sick pay includes both short- and long-term benefits.
It is often expressed as a percentage of the employees
regular wages.
Social security and FUTA taxes do not apply to payments of sick pay that, when combined with the regular wages and sick pay previously paid to the
employee during the year, exceed the applicable
wage base. Because there is no Medicare tax wage
base, this exception does not apply to Medicare tax.
The social security tax wage base for 2012 is
$110,100. The FUTA tax wage base is $7,000.
Example. If an employee receives $100,000 in
wages from an employer in 2012 and then receives
$15,000 of sick pay, only the first $10,100 of the sick
pay is subject to social security tax. All of the sick pay
is subject to Medicare tax. None of the sick pay is
subject to FUTA tax. See Example of Figuring and
Reporting Sick Pay, later in this section.
The employer,
An agent of the employer (defined earlier in this
section), or
requested withholding would reduce any net payment below $10, the third party should not withhold any federal
income tax from that payment. The minimum amount of
withholding that the employee can specify is $4 per day,
$20 per week, or $88 per month based on the payroll
period.
Withhold from all payments at the same rate. For example, if $25 is withheld from a regular full payment of $100,
then $20 (25%) should be withheld from a partial payment
of $80.
The Form W-2 filed for the sick pay must include the
employers name, address, and EIN; the employees
name, address, and SSN; and the following information.
Deposits. The third party must make deposits of withheld employee social security and Medicare taxes and
withheld federal income tax using its own name and EIN.
You must make deposits of the employer part of the social
security and Medicare taxes and the FUTA tax using your
name and EIN. In applying the deposit rules, your liability
for these taxes begins when you receive the third partys
notice of sick pay payments.
Form 941 or Form 944. The third party and you must
each file Form 941 or Form 944. This discussion only
explains how to report sick pay on Form 941. If you file
Form 944, use the lines on that form that correspond to the
lines on Form 941 that are discussed here.
Form 941, line 8, must contain a special adjusting entry
for social security and Medicare taxes. These entries are
required because the total tax liability for social security
and Medicare taxes (employee and employer parts) is split
between you and the third party.
The third party does not provide you with the sick
pay statement described next, and
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must also report the sick pay and withholding for Dave on
Forms W-2, W-3, and 940.
As an alternative, the parties could have followed the
optional rule described under Optional rule for Form W-2,
earlier in this section. Under this rule, Key would prepare
Form W-2 even though liability for the employer part of the
social security and Medicare taxes had been shifted to
Edgewood. Also, Key would not prepare a sick pay statement, and Edgewood, not Key, would prepare the recap
Forms W-2 and W-3 reflecting the sick pay shown on
Edgewoods Form 941.
Liability not transferred. If Key did not shift liability for
the employer part of the social security and Medicare taxes
to Edgewood, Key would prepare Forms W-2 and W-3 as
well as Forms 941 and 940. In this situation, Edgewood
would not report the sick pay.
Payments received after 6 months. The payments
received by Dave in July through October are not subject
to social security, Medicare, or FUTA taxes, because they
were received more than 6 months after the last month in
which Dave worked (December 2010). However, Key must
continue to withhold federal income tax from each payment
because Dave furnished Key with a Form W-4S. Also, Key
must prepare Forms W-2 and W-3, unless it has furnished
Edgewood with a sick pay statement. If the sick pay statement was furnished, then Edgewood must prepare
Forms W-2 and W-3.
Agents
Employers and payers must use Form 2678 to request
approval for an agent to file returns and make deposits or
payments of their employment or other withholding taxes.
See Revenue Procedure 70-6, 1970-1 C.B. 420, Revenue
Procedure 84-33, 1984-1 C.B. 502, and the separate Instructions for Forms W-2 and W-3 for procedures and
Publication 15-A (2012)
Reporting Agents
Electronic filing of Forms 940, 941, and 944. Reporting
agents may file Forms 940, 941, and 944 electronically.
For details, see Publication 3112, IRS e-file Application
and Participation. File Form 8633, Application to Participate in the IRS e-file Program, and Form 8655, Reporting
Agent Authorization. See Revenue Procedure 2007-40 for
information on electronic filing of Forms 940, 941, and 944.
Revenue Procedure 2007-40, 2007-26 I.R.B. 1488 is available at www.irs.gov/irb/2007-26_IRB/ar13.html. See Revenue Procedure 2007-38 for the requirements for
completing and submitting Form 8655. Revenue Procedure 2007-38, 2007-25 I.R.B. 1442 is available at
www.irs.gov/irb/2007-25_IRB/ar15.html. For more information on electronic filing, visit the IRS website at
www.irs.gov/efile or call 1-866-255-0654.
Page 23
pates that he or she will be employed by all employers for a total of no more than 245 days in all terms
of continuous employment (defined later in this section) during the current calendar year.
Page 24
$9.99
$1,000 or more
Page 25
Table A(1)WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $73.08)
Single Person
The income tax to be
withheld is:
Of such
From
But not over
wage
product
$41 . . . . . . . . . . . . 0%
$0
$209 . . . . . . . . . . . 10% less
$4.10
$721 . . . . . . . . . . . 15% less
$14.55
$1,688 . . . . . . . . . . 25% less
$86.65
$3,477 . . . . . . . . . . 28% less
$137.29
$7,510 . . . . . . . . . . 33% less
$311.14
. . . . . . . . . . . . . . . 35% less
$461.34
Married Person
The income tax to be
withheld is:
Of such
From
But not over
wage
product
$156 . . . . . . . . . . . 0%
$0
$490 . . . . . . . . . . . 10% less
$15.60
$1,515 . . . . . . . . . . 15% less
$40.10
$2,900 . . . . . . . . . . 25% less
$191.60
$4,338 . . . . . . . . . . 28% less
$278.60
$7,624 . . . . . . . . . . 33% less
$495.50
. . . . . . . . . . . . . . . 35% less
$647.98
Over
$0
$41
$209
$721
$1,688
$3,477
$7,510
Over
$0
$156
$490
$1,515
$2,900
$4,338
$7,624
Table B(1)BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $146.15)
Single Person
The income tax to be
withheld is:
Of such
From
But not over
wage
product
$83 . . . . . . . . . . . . 0%
$0
$417 . . . . . . . . . . . 10% less
$8.30
$1,442 . . . . . . . . . . 15% less
$29.15
$3,377 . . . . . . . . . . 25% less
$173.35
$6,954 . . . . . . . . . . 28% less
$274.66
$15,019 . . . . . . . . . 33% less
$622.36
. . . . . . . . . . . . . . . 35% less
$922.74
Married Person
The income tax to be
withheld is:
Of such
From
But not over
wage
product
$312 . . . . . . . . . . . 0%
$0
$981 . . . . . . . . . . . 10% less
$31.20
$3,031 . . . . . . . . . . 15% less
$80.25
$5,800 . . . . . . . . . . 25% less
$383.35
$8,675 . . . . . . . . . . 28% less
$557.35
$15,248 . . . . . . . . . 33% less
$991.10
. . . . . . . . . . . . . . . 35% less
$1,296.06
Over
$0
$83
$417
$1,442
$3,377
$6,954
$15,019
Over
$0
$312
$981
$3,031
$5,800
$8,675
$15,248
Table C(1)SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $158.33)
Single Person
The income tax to be
withheld is:
Of such
From
But not over
wage
product
$90 . . . . . . . . . . . . 0%
$0
$452 . . . . . . . . . . . 10% less
$9.00
$1,563 . . . . . . . . . . 15% less
$31.60
$3,658 . . . . . . . . . . 25% less
$187.90
$7,533 . . . . . . . . . . 28% less
$297.64
$16,271 . . . . . . . . . 33% less
$674.29
. . . . . . . . . . . . . . . 35% less
$999.71
Married Person
The income tax to be
withheld is:
Of such
From
But not over
wage
product
$338 . . . . . . . . . . . 0%
$0
$1,063 . . . . . . . . . . 10% less
$33.80
$3,283 . . . . . . . . . . 15% less
$86.95
$6,283 . . . . . . . . . . 25% less
$415.25
$9,398 . . . . . . . . . . 28% less
$603.74
$16,519 . . . . . . . . . 33% less
$1,073.64
. . . . . . . . . . . . . . . 35% less
$1,404.02
Over
$0
$90
$452
$1,563
$3,658
$7,533
$16,271
Over
$0
$338
$1,063
$3,283
$6,283
$9,398
$16,519
Table D(1)MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $316.67)
Single Person
The income tax to be
withheld is:
Of such
From
But not over
wage
product
$179 . . . . . . . . . . . 0%
$0
$904 . . . . . . . . . . . 10% less
$17.90
$3,125 . . . . . . . . . . 15% less
$63.10
$7,317 . . . . . . . . . . 25% less
$375.60
$15,067 . . . . . . . . . 28% less
$595.11
$32,542 . . . . . . . . . 33% less
$1,348.46
. . . . . . . . . . . . . . . 35% less
$1,999.30
Married Person
The income tax to be
withheld is:
Of such
From
But not over
wage
product
$675 . . . . . . . . . . . 0%
$0
$2,125 . . . . . . . . . . 10% less
$67.50
$6,567 . . . . . . . . . . 15% less
$173.75
$12,567 . . . . . . . . . 25% less
$830.45
$18,796 . . . . . . . . . 28% less
$1,207.46
$33,038 . . . . . . . . . 33% less
$2,147.26
. . . . . . . . . . . . . . . 35% less
$2,808.02
Over
$0
$179
$904
$3,125
$7,317
$15,067
$32,542
Over
$0
$675
$2,125
$6,567
$12,567
$18,796
$33,038
Page 26
Married Person
If the wage in excess of allowance
The income tax to be
amount divided by the number of
withheld multiplied by
days in the pay period is:
the number of days
in such period is:
Of such
From
Over
But not over
wage
product
$0
$31.20 . . . . . . . . . . 0%
$0
$31.20
$98.10 . . . . . . . . . . 10% less
$3.12
$98.10
$303.10 . . . . . . . . . 15% less
$8.03
$303.10
$580.00 . . . . . . . . . 25% less
$38.34
$580.00
$867.50 . . . . . . . . . 28% less
$55.73
$867.50
$1,524.80 . . . . . . . . 33% less
$99.11
$1,524.80
. . . . . . . . . . . . . . . 35% less
$129.60
Note. The adjustment factors may be reduced by one half cent (e.g., 7.50 to 7.495; 69.38 to 69.375) to eliminate separate half rounding
operations.
The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed by the
combined bracket rates, for example, $0 to $41 and $41 to $209 combined to read, Over $0, But not over $209.
The employees excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction
factors to calculate the amount of income tax withheld.
Page 27
Table A(2)WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $73.08)
Single Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over
But not over
Such wage
Times
$0
$41 . . . . . . . . . . . . minus $0.00 . . .
0%
$41
$209 . . . . . . . . . . . minus $41.00 . . 10%
$209
$721 . . . . . . . . . . . minus $97.00 . . 15%
$721
$1,688 . . . . . . . . . minus $346.60
25%
$1,688
$3,477 . . . . . . . . . minus $490.32
28%
$3,477
$7,510 . . . . . . . . . minus $942.85
33%
$7,510
. . . . . . . . . . . . . . minus $1,318.11 35%
Married Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over
But not over
Such wage
Times
$0
$156 . . . . . . . . . . . minus $0.00 . . . 0%
$156
$490 . . . . . . . . . . . minus $156.00 . . 10%
$490
$1,515 . . . . . . . . . . minus $267.33 . . 15%
$1,515
$2,900 . . . . . . . . . . minus $766.40 . . 25%
$2,900
$4,338 . . . . . . . . . . minus $995.00 . . 28%
$4,338
$7,624 . . . . . . . . . . minus $1,501.52 33%
$7,624
. . . . . . . . . . . . . . minus $1,851.37 35%
Table B(2)BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $146.15)
Single Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over
But not over
Such wage
Times
$0
$83 . . . . . . . . . . . . minus $0.00 . . .
0%
$83
$417 . . . . . . . . . . . minus $83.00 . . 10%
$417
$1,442 . . . . . . . . . minus $194.33
15%
$1,442
$3,377 . . . . . . . . . minus $693.40
25%
$3,377
$6,954 . . . . . . . . . minus $980.93
28%
$6,954
$15,019 . . . . . . . . . minus $1,885.94 33%
$15,019
. . . . . . . . . . . . . . minus $2,636.40 35%
Married Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over
But not over
Such wage
Times
$0
$312 . . . . . . . . . . . minus $0.00 . . . 0%
$312
$981 . . . . . . . . . . . minus $312.00 . . 10%
$981
$3,031 . . . . . . . . . . minus $535.00 . . 15%
$3,031
$5,800 . . . . . . . . . . minus $1,533.40 25%
$5,800
$8,675 . . . . . . . . . . minus $1,990.54 28%
$8,675
$15,248 . . . . . . . . . minus $3,003.33 33%
$15,248
. . . . . . . . . . . . . . minus $3,703.03 35%
Table C(2)SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $158.33)
Single Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over
But not over
Such wage
Times
$0
$90 . . . . . . . . . . . . minus $0.00 . . .
0%
$90
$452 . . . . . . . . . . . minus $90.00 . . 10%
$452
$1,563 . . . . . . . . . minus $210.67
15%
$1,563
$3,658 . . . . . . . . . minus $751.60
25%
$3,658
$7,533 . . . . . . . . . minus $1,063.00 28%
$7,533
$16,271 . . . . . . . . . minus $2,043.30 33%
$16,271
. . . . . . . . . . . . . . minus $2,856.31 35%
Married Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over
But not over
Such wage
Times
$0
$338 . . . . . . . . . . . minus $0.00 . . . 0%
$338
$1,063 . . . . . . . . . . minus $338.00 . . 10%
$1,063
$3,283 . . . . . . . . . . minus $579.67 . . 15%
$3,283
$6,283 . . . . . . . . . . minus $1,661.00 25%
$6,283
$9,398 . . . . . . . . . . minus $2,156.21 28%
$9,398
$16,519 . . . . . . . . . minus $3,253.45 33%
$16,519
. . . . . . . . . . . . . . minus $4,011.49 35%
Table D(2)MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $316.67)
Single Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over
But not over
Such wage
Times
$0
$179 . . . . . . . . . . . minus $0.00 . . .
0%
$179
$904 . . . . . . . . . . . minus $179.00
10%
$904
$3,125 . . . . . . . . . minus $420.67
15%
$3,125
$7,317 . . . . . . . . . minus $1,502.40 25%
$7,317
$15,067 . . . . . . . . . minus $2,125.39 28%
$15,067
$32,542 . . . . . . . . . minus $4,086.24 33%
$32,542
. . . . . . . . . . . . . . minus $5,712.29 35%
Page 28
Married Person
If the wage in excess of
The income tax to be
allowance amount is:
withheld is:
Over
But not over
Such wage
Times
$0
$675 . . . . . . . . . . . minus $0.00 . . . 0%
$675
$2,125 . . . . . . . . . . minus $675.00 . . 10%
$2,125
$6,567 . . . . . . . . . . minus $1,158.33 15%
$6,567
$12,567 . . . . . . . . . minus $3,321.80 25%
$12,567
$18,796 . . . . . . . . . minus $4,312.36 28%
$18,796
$33,038 . . . . . . . . . minus $6,506.85 33%
$33,038
. . . . . . . . . . . . . . minus $8,022.91 35%
Married Person
If the wage in excess of allowance
The income tax to be
amount divided by the number of
withheld multiplied by
days in the pay period is:
the number of days
in such period is:
Over
But not over
Such wage
Times
$0.00
$31.20 . . . . . . . . . . minus $0.00 . . . 0%
$31.20
$98.10 . . . . . . . . . . minus $31.20 . . 10%
$98.10
$303.10 . . . . . . . . . minus $53.50 . . 15%
$303.10
$580.00 . . . . . . . . . minus $153.34 . . 25%
$580.00
$867.50 . . . . . . . . . minus $199.04 . . 28%
$867.50
$1,524.80 . . . . . . . minus $300.32 . . 33%
$1,524.80
. . . . . . . . . . . . . . minus $370.29 . . 35%
Note. The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed
by the combined bracket rates, for example, $0 to $41 and $41 to $209 combined to read, Over $0, But not over $209.
The employees excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction
factors to calculate the amount of income tax withheld.
Page 29
Page 30
Married Persons
Over
But
not over
from
gross wages1
Multiply
result by
Over
But
not over
from
gross wages1
Multiply
result by
$0.00
$209.00
$721.00
$1,688.00
$3,477.00
$7,510.00
$209.00
$721.00
$1,688.00
$3,477.00
$7,510.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0.00
$490.00
$1,515.00
$2,900.00
$4,338.00
$7,624.00
$490.00
$1,515.00
$2,900.00
$4,338.00
$7,624.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
$0.00
$282.08
$794.08
$1,761.08
$3,550.08
$7,583.08
$282.08
$794.08
$1,761.08
$3,550.08
$7,583.08
........
subtract
subtract
subtract
subtract
subtract
subtract
$114.08
$170.08
$419.68
$563.40
$1,015.93
$1,391.19
10%
15%
25%
28%
33%
35%
$0.00
$563.08
$1,588.08
$2,973.08
$4,411.08
$7,697.08
$563.08
$1,588.08
$2,973.08
$4,411.08
$7,697.08
........
subtract
subtract
subtract
subtract
subtract
subtract
$229.08
$340.41
$839.48
$1,068.08
$1,574.60
$1,924.45
10%
15%
25%
28%
33%
35%
$0.00
$355.16
$867.16
$1,834.16
$3,623.16
$7,656.16
$355.16
$867.16
$1,834.16
$3,623.16
$7,656.16
........
subtract
subtract
subtract
subtract
subtract
subtract
$187.16
$243.16
$492.76
$636.48
$1,089.01
$1,464.27
10%
15%
25%
28%
33%
35%
$0.00
$636.16
$1,661.16
$3,046.16
$4,484.16
$7,770.16
$636.16
$1,661.16
$3,046.16
$4,484.16
$7,770.16
........
subtract
subtract
subtract
subtract
subtract
subtract
$302.16
$413.49
$912.56
$1,141.16
$1,647.68
$1,997.53
10%
15%
25%
28%
33%
35%
$0.00
$428.24
$940.24
$1,907.24
$3,696.24
$7,729.24
$428.24
$940.24
$1,907.24
$3,696.24
$7,729.24
........
subtract
subtract
subtract
subtract
subtract
subtract
$260.24
$316.24
$565.84
$709.56
$1,162.09
$1,537.35
10%
15%
25%
28%
33%
35%
$0.00
$709.24
$1,734.24
$3,119.24
$4,557.24
$7,843.24
$709.24
$1,734.24
$3,119.24
$4,557.24
$7,843.24
........
subtract
subtract
subtract
subtract
subtract
subtract
$375.24
$486.57
$985.64
$1,214.24
$1,720.76
$2,070.61
10%
15%
25%
28%
33%
35%
$0.00
$501.32
$1,013.32
$1,980.32
$3,769.32
$7,802.32
$501.32
$1,013.32
$1,980.32
$3,769.32
$7,802.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$333.32
$389.32
$638.92
$782.64
$1,235.17
$1,610.43
10%
15%
25%
28%
33%
35%
$0.00
$782.32
$1,807.32
$3,192.32
$4,630.32
$7,916.32
$782.32
$1,807.32
$3,192.32
$4,630.32
$7,916.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$448.32
$559.65
$1,058.72
$1,287.32
$1,793.84
$2,143.69
10%
15%
25%
28%
33%
35%
$0.00
$574.40
$1,086.40
$2,053.40
$3,842.40
$7,875.40
$574.40
$1,086.40
$2,053.40
$3,842.40
$7,875.40
........
subtract
subtract
subtract
subtract
subtract
subtract
$406.40
$462.40
$712.00
$855.72
$1,308.25
$1,683.51
10%
15%
25%
28%
33%
35%
$0.00
$855.40
$1,880.40
$3,265.40
$4,703.40
$7,989.40
$855.40
$1,880.40
$3,265.40
$4,703.40
$7,989.40
........
subtract
subtract
subtract
subtract
subtract
subtract
$521.40
$632.73
$1,131.80
$1,360.40
$1,866.92
$2,216.77
10%
15%
25%
28%
33%
35%
$0.00
$647.48
$1,159.48
$2,126.48
$3,915.48
$7,948.48
$647.48
$1,159.48
$2,126.48
$3,915.48
$7,948.48
........
subtract
subtract
subtract
subtract
subtract
subtract
$479.48
$535.48
$785.08
$928.80
$1,381.33
$1,756.59
10%
15%
25%
28%
33%
35%
$0.00
$928.48
$1,953.48
$3,338.48
$4,776.48
$8,062.48
$928.48
$1,953.48
$3,338.48
$4,776.48
$8,062.48
........
subtract
subtract
subtract
subtract
subtract
subtract
$594.48
$705.81
$1,204.88
$1,433.48
$1,940.00
$2,289.85
10%
15%
25%
28%
33%
35%
$0.00
$720.56
$1,232.56
$2,199.56
$3,988.56
$8,021.56
$720.56
$1,232.56
$2,199.56
$3,988.56
$8,021.56
........
subtract
subtract
subtract
subtract
subtract
subtract
$552.56
$608.56
$858.16
$1,001.88
$1,454.41
$1,829.67
10%
15%
25%
28%
33%
35%
$0.00
$1,001.56
$2,026.56
$3,411.56
$4,849.56
$8,135.56
$1,001.56
$2,026.56
$3,411.56
$4,849.56
$8,135.56
........
subtract
subtract
subtract
subtract
subtract
subtract
$667.56
$778.89
$1,277.96
$1,506.56
$2,013.08
$2,362.93
10%
15%
25%
28%
33%
35%
Page 31
Married Persons
But
not over
Multiply
result by
Over
But
not over
from
gross wages1
Multiply
result by
$0.00
$793.64
$1,305.64
$2,272.64
$4,061.64
$8,094.64
$793.64
$1,305.64
$2,272.64
$4,061.64
$8,094.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$625.64
$681.64
$931.24
$1,074.96
$1,527.49
$1,902.75
10%
15%
25%
28%
33%
35%
$0.00
$1,074.64
$2,099.64
$3,484.64
$4,922.64
$8,208.64
$1,074.64
$2,099.64
$3,484.64
$4,922.64
$8,208.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$740.64
$851.97
$1,351.04
$1,579.64
$2,086.16
$2,436.01
10%
15%
25%
28%
33%
35%
92
$0.00
$866.72
$1,378.72
$2,345.72
$4,134.72
$8,167.72
$866.72
$1,378.72
$2,345.72
$4,134.72
$8,167.72
........
subtract
subtract
subtract
subtract
subtract
subtract
$698.72
$754.72
$1,004.32
$1,148.04
$1,600.57
$1,975.83
10%
15%
25%
28%
33%
35%
$0.00
$1,147.72
$2,172.72
$3,557.72
$4,995.72
$8,281.72
$1,147.72
$2,172.72
$3,557.72
$4,995.72
$8,281.72
........
subtract
subtract
subtract
subtract
subtract
subtract
$813.72
$925.05
$1,424.12
$1,652.72
$2,159.24
$2,509.09
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employees gross wages in columns A and B.
C. Subtract the amount shown in column C from the employees gross wage.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $73.08 for each additional allowance
claimed.
Page 32
Married Persons
Over
But
not over
from
gross wages1
$0.00
$417.00
$1,442.00
$3,377.00
$6,954.00
$15,019.00
$417.00
$1,442.00
$3,377.00
$6,954.00
$15,019.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
$0.00
$563.15
$1,588.15
$3,523.15
$7,100.15
$15,165.15
$563.15
$1,588.15
$3,523.15
$7,100.15
$15,165.15
........
subtract
subtract
subtract
subtract
subtract
subtract
$0.00
$709.30
$1,734.30
$3,669.30
$7,246.30
$15,311.30
$709.30
$1,734.30
$3,669.30
$7,246.30
$15,311.30
........
$0.00
$855.45
$1,880.45
$3,815.45
$7,392.45
$15,457.45
Multiply
result by
Over
But
not over
from
gross wages1
10%
15%
25%
28%
33%
35%
$0.00
$981.00
$3,031.00
$5,800.00
$8,675.00
$15,248.00
$981.00
$3,031.00
$5,800.00
$8,675.00
$15,248.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
$229.15
$340.48
$839.55
$1,127.08
$2,032.09
$2,782.55
10%
15%
25%
28%
33%
35%
$0.00
$1,127.15
$3,177.15
$5,946.15
$8,821.15
$15,394.15
$1,127.15
$3,177.15
$5,946.15
$8,821.15
$15,394.15
........
subtract
subtract
subtract
subtract
subtract
subtract
$458.15
$681.15
$1,679.55
$2,136.69
$3,149.48
$3,849.18
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$375.30
$486.63
$985.70
$1,273.23
$2,178.24
$2,928.70
10%
15%
25%
28%
33%
35%
$0.00
$1,273.30
$3,323.30
$6,092.30
$8,967.30
$15,540.30
$1,273.30
$3,323.30
$6,092.30
$8,967.30
$15,540.30
........
subtract
subtract
subtract
subtract
subtract
subtract
$604.30
$827.30
$1,825.70
$2,282.84
$3,295.63
$3,995.33
10%
15%
25%
28%
33%
35%
$855.45
$1,880.45
$3,815.45
$7,392.45
$15,457.45
........
subtract
subtract
subtract
subtract
subtract
subtract
$521.45
$632.78
$1,131.85
$1,419.38
$2,324.39
$3,074.85
10%
15%
25%
28%
33%
35%
$0.00
$1,419.45
$3,469.45
$6,238.45
$9,113.45
$15,686.45
$1,419.45
$3,469.45
$6,238.45
$9,113.45
$15,686.45
........
subtract
subtract
subtract
subtract
subtract
subtract
$750.45
$973.45
$1,971.85
$2,428.99
$3,441.78
$4,141.48
10%
15%
25%
28%
33%
35%
$0.00
$1,001.60
$2,026.60
$3,961.60
$7,538.60
$15,603.60
$1,001.60
$2,026.60
$3,961.60
$7,538.60
$15,603.60
........
subtract
subtract
subtract
subtract
subtract
subtract
$667.60
$778.93
$1,278.00
$1,565.53
$2,470.54
$3,221.00
10%
15%
25%
28%
33%
35%
$0.00
$1,565.60
$3,615.60
$6,384.60
$9,259.60
$15,832.60
$1,565.60
$3,615.60
$6,384.60
$9,259.60
$15,832.60
........
subtract
subtract
subtract
subtract
subtract
subtract
$896.60
$1,119.60
$2,118.00
$2,575.14
$3,587.93
$4,287.63
10%
15%
25%
28%
33%
35%
$0.00
$1,147.75
$2,172.75
$4,107.75
$7,684.75
$15,749.75
$1,147.75
$2,172.75
$4,107.75
$7,684.75
$15,749.75
........
subtract
subtract
subtract
subtract
subtract
subtract
$813.75
$925.08
$1,424.15
$1,711.68
$2,616.69
$3,367.15
10%
15%
25%
28%
33%
35%
$0.00
$1,711.75
$3,761.75
$6,530.75
$9,405.75
$15,978.75
$1,711.75
$3,761.75
$6,530.75
$9,405.75
$15,978.75
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,042.75
$1,265.75
$2,264.15
$2,721.29
$3,734.08
$4,433.78
10%
15%
25%
28%
33%
35%
$0.00
$1,293.90
$2,318.90
$4,253.90
$7,830.90
$15,895.90
$1,293.90
$2,318.90
$4,253.90
$7,830.90
$15,895.90
........
subtract
subtract
subtract
subtract
subtract
subtract
$959.90
$1,071.23
$1,570.30
$1,857.83
$2,762.84
$3,513.30
10%
15%
25%
28%
33%
35%
$0.00
$1,857.90
$3,907.90
$6,676.90
$9,551.90
$16,124.90
$1,857.90
$3,907.90
$6,676.90
$9,551.90
$16,124.90
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,188.90
$1,411.90
$2,410.30
$2,867.44
$3,880.23
$4,579.93
10%
15%
25%
28%
33%
35%
$0.00
$1,440.05
$2,465.05
$4,400.05
$7,977.05
$16,042.05
$1,440.05
$2,465.05
$4,400.05
$7,977.05
$16,042.05
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,106.05
$1,217.38
$1,716.45
$2,003.98
$2,908.99
$3,659.45
10%
15%
25%
28%
33%
35%
$0.00
$2,004.05
$4,054.05
$6,823.05
$9,698.05
$16,271.05
$2,004.05
$4,054.05
$6,823.05
$9,698.05
$16,271.05
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,335.05
$1,558.05
$2,556.45
$3,013.59
$4,026.38
$4,726.08
10%
15%
25%
28%
33%
35%
Multiply
result by
Page 33
Married Persons
Over
But
not over
from
gross wages1
Multiply
result by
Over
But
not over
from
gross wages1
Multiply
result by
$0.00
$1,586.20
$2,611.20
$4,546.20
$8,123.20
$16,188.20
$1,586.20
$2,611.20
$4,546.20
$8,123.20
$16,188.20
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,252.20
$1,363.53
$1,862.60
$2,150.13
$3,055.14
$3,805.60
10%
15%
25%
28%
33%
35%
$0.00
$2,150.20
$4,200.20
$6,969.20
$9,844.20
$16,417.20
$2,150.20
$4,200.20
$6,969.20
$9,844.20
$16,417.20
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,481.20
$1,704.20
$2,702.60
$3,159.74
$4,172.53
$4,872.23
10%
15%
25%
28%
33%
35%
92
$0.00
$1,732.35
$2,757.35
$4,692.35
$8,269.35
$16,334.35
$1,732.35
$2,757.35
$4,692.35
$8,269.35
$16,334.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,398.35
$1,509.68
$2,008.75
$2,296.28
$3,201.29
$3,951.75
10%
15%
25%
28%
33%
35%
$0.00
$2,296.35
$4,346.35
$7,115.35
$9,990.35
$16,563.35
$2,296.35
$4,346.35
$7,115.35
$9,990.35
$16,563.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,627.35
$1,850.35
$2,848.75
$3,305.89
$4,318.68
$5,018.38
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employees gross wages in columns A and B.
C. Subtract the amount shown in column C from the employees gross wage.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $146.15 for each additional
allowance claimed.
Page 34
Married Persons
Over
But
not over
from
gross wages1
$0.00
$452.00
$1,563.00
$3,658.00
$7,533.00
$16,271.00
$452.00
$1,563.00
$3,658.00
$7,533.00
$16,271.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
$0.00
$610.33
$1,721.33
$3,816.33
$7,691.33
$16,429.33
$610.33
$1,721.33
$3,816.33
$7,691.33
$16,429.33
........
subtract
subtract
subtract
subtract
subtract
subtract
$0.00
$768.66
$1,879.66
$3,974.66
$7,849.66
$16,587.66
$768.66
$1,879.66
$3,974.66
$7,849.66
$16,587.66
........
$0.00
$926.99
$2,037.99
$4,132.99
$8,007.99
$16,745.99
Multiply
result by
Over
But
not over
from
gross wages1
10%
15%
25%
28%
33%
35%
$0.00
$1,063.00
$3,283.00
$6,283.00
$9,398.00
$16,519.00
$1,063.00
$3,283.00
$6,283.00
$9,398.00
$16,519.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
$248.33
$369.00
$909.93
$1,221.33
$2,201.63
$3,014.64
10%
15%
25%
28%
33%
35%
$0.00
$1,221.33
$3,441.33
$6,441.33
$9,556.33
$16,677.33
$1,221.33
$3,441.33
$6,441.33
$9,556.33
$16,677.33
........
subtract
subtract
subtract
subtract
subtract
subtract
$496.33
$738.00
$1,819.33
$2,314.54
$3,411.78
$4,169.82
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$406.66
$527.33
$1,068.26
$1,379.66
$2,359.96
$3,172.97
10%
15%
25%
28%
33%
35%
$0.00
$1,379.66
$3,599.66
$6,599.66
$9,714.66
$16,835.66
$1,379.66
$3,599.66
$6,599.66
$9,714.66
$16,835.66
........
subtract
subtract
subtract
subtract
subtract
subtract
$654.66
$896.33
$1,977.66
$2,472.87
$3,570.11
$4,328.15
10%
15%
25%
28%
33%
35%
$926.99
$2,037.99
$4,132.99
$8,007.99
$16,745.99
........
subtract
subtract
subtract
subtract
subtract
subtract
$564.99
$685.66
$1,226.59
$1,537.99
$2,518.29
$3,331.30
10%
15%
25%
28%
33%
35%
$0.00
$1,537.99
$3,757.99
$6,757.99
$9,872.99
$16,993.99
$1,537.99
$3,757.99
$6,757.99
$9,872.99
$16,993.99
........
subtract
subtract
subtract
subtract
subtract
subtract
$812.99
$1,054.66
$2,135.99
$2,631.20
$3,728.44
$4,486.48
10%
15%
25%
28%
33%
35%
$0.00
$1,085.32
$2,196.32
$4,291.32
$8,166.32
$16,904.32
$1,085.32
$2,196.32
$4,291.32
$8,166.32
$16,904.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$723.32
$843.99
$1,384.92
$1,696.32
$2,676.62
$3,489.63
10%
15%
25%
28%
33%
35%
$0.00
$1,696.32
$3,916.32
$6,916.32
$10,031.32
$17,152.32
$1,696.32
$3,916.32
$6,916.32
$10,031.32
$17,152.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$971.32
$1,212.99
$2,294.32
$2,789.53
$3,886.77
$4,644.81
10%
15%
25%
28%
33%
35%
$0.00
$1,243.65
$2,354.65
$4,449.65
$8,324.65
$17,062.65
$1,243.65
$2,354.65
$4,449.65
$8,324.65
$17,062.65
........
subtract
subtract
subtract
subtract
subtract
subtract
$881.65
$1,002.32
$1,543.25
$1,854.65
$2,834.95
$3,647.96
10%
15%
25%
28%
33%
35%
$0.00
$1,854.65
$4,074.65
$7,074.65
$10,189.65
$17,310.65
$1,854.65
$4,074.65
$7,074.65
$10,189.65
$17,310.65
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,129.65
$1,371.32
$2,452.65
$2,947.86
$4,045.10
$4,803.14
10%
15%
25%
28%
33%
35%
$0.00
$1,401.98
$2,512.98
$4,607.98
$8,482.98
$17,220.98
$1,401.98
$2,512.98
$4,607.98
$8,482.98
$17,220.98
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,039.98
$1,160.65
$1,701.58
$2,012.98
$2,993.28
$3,806.29
10%
15%
25%
28%
33%
35%
$0.00
$2,012.98
$4,232.98
$7,232.98
$10,347.98
$17,468.98
$2,012.98
$4,232.98
$7,232.98
$10,347.98
$17,468.98
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,287.98
$1,529.65
$2,610.98
$3,106.19
$4,203.43
$4,961.47
10%
15%
25%
28%
33%
35%
$0.00
$1,560.31
$2,671.31
$4,766.31
$8,641.31
$17,379.31
$1,560.31
$2,671.31
$4,766.31
$8,641.31
$17,379.31
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,198.31
$1,318.98
$1,859.91
$2,171.31
$3,151.61
$3,964.62
10%
15%
25%
28%
33%
35%
$0.00
$2,171.31
$4,391.31
$7,391.31
$10,506.31
$17,627.31
$2,171.31
$4,391.31
$7,391.31
$10,506.31
$17,627.31
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,446.31
$1,687.98
$2,769.31
$3,264.52
$4,361.76
$5,119.80
10%
15%
25%
28%
33%
35%
Multiply
result by
Page 35
Married Persons
Over
But
not over
from
gross wages1
Multiply
result by
Over
But
not over
from
gross wages1
Multiply
result by
$0.00
$1,718.64
$2,829.64
$4,924.64
$8,799.64
$17,537.64
$1,718.64
$2,829.64
$4,924.64
$8,799.64
$17,537.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,356.64
$1,477.31
$2,018.24
$2,329.64
$3,309.94
$4,122.95
10%
15%
25%
28%
33%
35%
$0.00
$2,329.64
$4,549.64
$7,549.64
$10,664.64
$17,785.64
$2,329.64
$4,549.64
$7,549.64
$10,664.64
$17,785.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,604.64
$1,846.31
$2,927.64
$3,422.85
$4,520.09
$5,278.13
10%
15%
25%
28%
33%
35%
92
$0.00
$1,876.97
$2,987.97
$5,082.97
$8,957.97
$17,695.97
$1,876.97
$2,987.97
$5,082.97
$8,957.97
$17,695.97
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,514.97
$1,635.64
$2,176.57
$2,487.97
$3,468.27
$4,281.28
10%
15%
25%
28%
33%
35%
$0.00
$2,487.97
$4,707.97
$7,707.97
$10,822.97
$17,943.97
$2,487.97
$4,707.97
$7,707.97
$10,822.97
$17,943.97
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,762.97
$2,004.64
$3,085.97
$3,581.18
$4,678.42
$5,436.46
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employees gross wages in columns A and B.
C. Subtract the amount shown in column C from the employees gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $158.33 for each additional
allowance claimed.
Page 36
Married Persons
Over
But
not over
from
gross wages1
$0.00
$904.00
$3,125.00
$7,317.00
$15,067.00
$32,542.00
$904.00
$3,125.00
$7,317.00
$15,067.00
$32,542.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
$0.00
$1,220.67
$3,441.67
$7,633.67
$15,383.67
$32,858.67
$1,220.67
$3,441.67
$7,633.67
$15,383.67
$32,858.67
........
subtract
subtract
subtract
subtract
subtract
subtract
$0.00
$1,537.34
$3,758.34
$7,950.34
$15,700.34
$33,175.34
$1,537.34
$3,758.34
$7,950.34
$15,700.34
$33,175.34
........
$0.00
$1,854.01
$4,075.01
$8,267.01
$16,017.01
$33,492.01
Multiply
result by
Over
But
not over
from
gross wages1
10%
15%
25%
28%
33%
35%
$0.00
$2,125.00
$6,567.00
$12,567.00
$18,796.00
$33,038.00
$2,125.00
$6,567.00
$12,567.00
$18,796.00
$33,038.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
$495.67
$737.34
$1,819.07
$2,442.06
$4,402.91
$6,028.96
10%
15%
25%
28%
33%
35%
$0.00
$2,441.67
$6,883.67
$12,883.67
$19,112.67
$33,354.67
$2,441.67
$6,883.67
$12,883.67
$19,112.67
$33,354.67
........
subtract
subtract
subtract
subtract
subtract
subtract
$991.67
$1,475.00
$3,638.47
$4,629.03
$6,823.52
$8,339.58
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$812.34
$1,054.01
$2,135.74
$2,758.73
$4,719.58
$6,345.63
10%
15%
25%
28%
33%
35%
$0.00
$2,758.34
$7,200.34
$13,200.34
$19,429.34
$33,671.34
$2,758.34
$7,200.34
$13,200.34
$19,429.34
$33,671.34
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,308.34
$1,791.67
$3,955.14
$4,945.70
$7,140.19
$8,656.25
10%
15%
25%
28%
33%
35%
$1,854.01
$4,075.01
$8,267.01
$16,017.01
$33,492.01
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,129.01
$1,370.68
$2,452.41
$3,075.40
$5,036.25
$6,662.30
10%
15%
25%
28%
33%
35%
$0.00
$3,075.01
$7,517.01
$13,517.01
$19,746.01
$33,988.01
$3,075.01
$7,517.01
$13,517.01
$19,746.01
$33,988.01
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,625.01
$2,108.34
$4,271.81
$5,262.37
$7,456.86
$8,972.92
10%
15%
25%
28%
33%
35%
$0.00
$2,170.68
$4,391.68
$8,583.68
$16,333.68
$33,808.68
$2,170.68
$4,391.68
$8,583.68
$16,333.68
$33,808.68
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,445.68
$1,687.35
$2,769.08
$3,392.07
$5,352.92
$6,978.97
10%
15%
25%
28%
33%
35%
$0.00
$3,391.68
$7,833.68
$13,833.68
$20,062.68
$34,304.68
$3,391.68
$7,833.68
$13,833.68
$20,062.68
$34,304.68
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,941.68
$2,425.01
$4,588.48
$5,579.04
$7,773.53
$9,289.59
10%
15%
25%
28%
33%
35%
$0.00
$2,487.35
$4,708.35
$8,900.35
$16,650.35
$34,125.35
$2,487.35
$4,708.35
$8,900.35
$16,650.35
$34,125.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$1,762.35
$2,004.02
$3,085.75
$3,708.74
$5,669.59
$7,295.64
10%
15%
25%
28%
33%
35%
$0.00
$3,708.35
$8,150.35
$14,150.35
$20,379.35
$34,621.35
$3,708.35
$8,150.35
$14,150.35
$20,379.35
$34,621.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,258.35
$2,741.68
$4,905.15
$5,895.71
$8,090.20
$9,606.26
10%
15%
25%
28%
33%
35%
$0.00
$2,804.02
$5,025.02
$9,217.02
$16,967.02
$34,442.02
$2,804.02
$5,025.02
$9,217.02
$16,967.02
$34,442.02
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,079.02
$2,320.69
$3,402.42
$4,025.41
$5,986.26
$7,612.31
10%
15%
25%
28%
33%
35%
$0.00
$4,025.02
$8,467.02
$14,467.02
$20,696.02
$34,938.02
$4,025.02
$8,467.02
$14,467.02
$20,696.02
$34,938.02
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,575.02
$3,058.35
$5,221.82
$6,212.38
$8,406.87
$9,922.93
10%
15%
25%
28%
33%
35%
$0.00
$3,120.69
$5,341.69
$9,533.69
$17,283.69
$34,758.69
$3,120.69
$5,341.69
$9,533.69
$17,283.69
$34,758.69
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,395.69
$2,637.36
$3,719.09
$4,342.08
$6,302.93
$7,928.98
10%
15%
25%
28%
33%
35%
$0.00
$4,341.69
$8,783.69
$14,783.69
$21,012.69
$35,254.69
$4,341.69
$8,783.69
$14,783.69
$21,012.69
$35,254.69
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,891.69
$3,375.02
$5,538.49
$6,529.05
$8,723.54
$10,239.60
10%
15%
25%
28%
33%
35%
Multiply
result by
Page 37
Married Persons
Over
But
not over
from
gross wages1
Multiply
result by
Over
But
not over
from
gross wages1
Multiply
result by
$0.00
$3,437.36
$5,658.36
$9,850.36
$17,600.36
$35,075.36
$3,437.36
$5,658.36
$9,850.36
$17,600.36
$35,075.36
........
subtract
subtract
subtract
subtract
subtract
subtract
$2,712.36
$2,954.03
$4,035.76
$4,658.75
$6,619.60
$8,245.65
10%
15%
25%
28%
33%
35%
$0.00
$4,658.36
$9,100.36
$15,100.36
$21,329.36
$35,571.36
$4,658.36
$9,100.36
$15,100.36
$21,329.36
$35,571.36
........
subtract
subtract
subtract
subtract
subtract
subtract
$3,208.36
$3,691.69
$5,855.16
$6,845.72
$9,040.21
$10,556.27
10%
15%
25%
28%
33%
35%
92
$0.00
$3,754.03
$5,975.03
$10,167.03
$17,917.03
$35,392.03
$3,754.03
$5,975.03
$10,167.03
$17,917.03
$35,392.03
........
subtract
subtract
subtract
subtract
subtract
subtract
$3,029.03
$3,270.70
$4,352.43
$4,975.42
$6,936.27
$8,562.32
10%
15%
25%
28%
33%
35%
$0.00
$4,975.03
$9,417.03
$15,417.03
$21,646.03
$35,888.03
$4,975.03
$9,417.03
$15,417.03
$21,646.03
$35,888.03
........
subtract
subtract
subtract
subtract
subtract
subtract
$3,525.03
$4,008.36
$6,171.83
$7,162.39
$9,356.88
$10,872.94
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employees gross wages in columns A and B.
C. Subtract the amount shown in column C from the employees gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $316.67 for each additional
allowance claimed.
Page 38
Married Persons
Over
But
not over
from
excess wages1
Multiply
result by
Over
But
not over
from
excess wages1
Multiply
result by
$0.00
$209.00
$721.00
$1,688.00
$3,477.00
$7,510.00
$209.00
$721.00
$1,688.00
$3,477.00
$7,510.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$490.00
$1,515.00
$2,900.00
$4,338.00
$7,624.00
$490.00
$1,515.00
$2,900.00
$4,338.00
$7,624.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
$0.00
$282.08
$794.08
$1,761.08
$3,550.08
$7,583.08
$282.08
$794.08
$1,761.08
$3,550.08
$7,583.08
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$563.08
$1,588.08
$2,973.08
$4,411.08
$7,697.08
$563.08
$1,588.08
$2,973.08
$4,411.08
$7,697.08
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
$0.00
$355.16
$867.16
$1,834.16
$3,623.16
$7,656.16
$355.16
$867.16
$1,834.16
$3,623.16
$7,656.16
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$636.16
$1,661.16
$3,046.16
$4,484.16
$7,770.16
$636.16
$1,661.16
$3,046.16
$4,484.16
$7,770.16
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
$0.00
$428.24
$940.24
$1,907.24
$3,696.24
$7,729.24
$428.24
$940.24
$1,907.24
$3,696.24
$7,729.24
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$709.24
$1,734.24
$3,119.24
$4,557.24
$7,843.24
$709.24
$1,734.24
$3,119.24
$4,557.24
$7,843.24
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
$0.00
$501.32
$1,013.32
$1,980.32
$3,769.32
$7,802.32
$501.32
$1,013.32
$1,980.32
$3,769.32
$7,802.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$782.32
$1,807.32
$3,192.32
$4,630.32
$7,916.32
$782.32
$1,807.32
$3,192.32
$4,630.32
$7,916.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
$0.00
$574.40
$1,086.40
$2,053.40
$3,842.40
$7,875.40
$574.40
$1,086.40
$2,053.40
$3,842.40
$7,875.40
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$855.40
$1,880.40
$3,265.40
$4,703.40
$7,989.40
$855.40
$1,880.40
$3,265.40
$4,703.40
$7,989.40
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
$0.00
$647.48
$1,159.48
$2,126.48
$3,915.48
$7,948.48
$647.48
$1,159.48
$2,126.48
$3,915.48
$7,948.48
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$928.48
$1,953.48
$3,338.48
$4,776.48
$8,062.48
$928.48
$1,953.48
$3,338.48
$4,776.48
$8,062.48
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
$0.00
$720.56
$1,232.56
$2,199.56
$3,988.56
$8,021.56
$720.56
$1,232.56
$2,199.56
$3,988.56
$8,021.56
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$1,001.56
$2,026.56
$3,411.56
$4,849.56
$8,135.56
$1,001.56
$2,026.56
$3,411.56
$4,849.56
$8,135.56
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
Page 39
Married Persons
But
not over
Multiply
result by
Over
But
not over
from
excess wages1
Multiply
result by
$0.00
$793.64
$1,305.64
$2,272.64
$4,061.64
$8,094.64
$793.64
$1,305.64
$2,272.64
$4,061.64
$8,094.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$1,074.64
$2,099.64
$3,484.64
$4,922.64
$8,208.64
$1,074.64
$2,099.64
$3,484.64
$4,922.64
$8,208.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
92
$0.00
$866.72
$1,378.72
$2,345.72
$4,134.72
$8,167.72
$866.72
$1,378.72
$2,345.72
$4,134.72
$8,167.72
........
subtract
subtract
subtract
subtract
subtract
subtract
$41.00
$97.00
$346.60
$490.32
$942.85
$1,318.11
10%
15%
25%
28%
33%
35%
$0
$1,147.72
$2,172.72
$3,557.72
$4,995.72
$8,281.72
$1,147.72
$2,172.72
$3,557.72
$4,995.72
$8,281.72
........
subtract
subtract
subtract
subtract
subtract
subtract
$156.00
$267.33
$766.40
$995.00
$1,501.52
$1,851.37
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employees gross wages in columns A and B.
C. Subtract the amount shown in column C from the employees excess wages (gross wages less amount for allowances claimed).
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
Caution. The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $73.08 for each
additional allowance claimed.
Page 40
Married Persons
Over
But
not over
from
excess wages1
$0.00
$417.00
$1,442.00
$3,377.00
$6,954.00
$15,019.00
$417.00
$1,442.00
$3,377.00
$6,954.00
$15,019.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
$0.00
$563.15
$1,588.15
$3,523.15
$7,100.15
$15,165.15
$563.15
$1,588.15
$3,523.15
$7,100.15
$15,165.15
........
subtract
subtract
subtract
subtract
subtract
subtract
$0.00
$709.30
$1,734.30
$3,669.30
$7,246.30
$15,311.30
$709.30
$1,734.30
$3,669.30
$7,246.30
$15,311.30
........
$0.00
$855.45
$1,880.45
$3,815.45
$7,392.45
$15,457.45
Multiply
result by
Over
But
not over
from
excess wages1
10%
15%
25%
28%
33%
35%
$0
$981.00
$3,031.00
$5,800.00
$8,675.00
$15,248.00
$981.00
$3,031.00
$5,800.00
$8,675.00
$15,248.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,127.15
$3,177.15
$5,946.15
$8,821.15
$15,394.15
$1,127.15
$3,177.15
$5,946.15
$8,821.15
$15,394.15
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,273.30
$3,323.30
$6,092.30
$8,967.30
$15,540.30
$1,273.30
$3,323.30
$6,092.30
$8,967.30
$15,540.30
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
$855.45
$1,880.45
$3,815.45
$7,392.45
$15,457.45
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,419.45
$3,469.45
$6,238.45
$9,113.45
$15,686.45
$1,419.45
$3,469.45
$6,238.45
$9,113.45
$15,686.45
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
$0.00
$1,001.60
$2,026.60
$3,961.60
$7,538.60
$15,603.60
$1,001.60
$2,026.60
$3,961.60
$7,538.60
$15,603.60
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,565.60
$3,615.60
$6,384.60
$9,259.60
$15,832.60
$1,565.60
$3,615.60
$6,384.60
$9,259.60
$15,832.60
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
$0.00
$1,147.75
$2,172.75
$4,107.75
$7,684.75
$15,749.75
$1,147.75
$2,172.75
$4,107.75
$7,684.75
$15,749.75
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,711.75
$3,761.75
$6,530.75
$9,405.75
$15,978.75
$1,711.75
$3,761.75
$6,530.75
$9,405.75
$15,978.75
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
$0.00
$1,293.90
$2,318.90
$4,253.90
$7,830.90
$15,895.90
$1,293.90
$2,318.90
$4,253.90
$7,830.90
$15,895.90
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$1,857.90
$3,907.90
$6,676.90
$9,551.90
$16,124.90
$1,857.90
$3,907.90
$6,676.90
$9,551.90
$16,124.90
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
$0.00
$1,440.05
$2,465.05
$4,400.05
$7,977.05
$16,042.05
$1,440.05
$2,465.05
$4,400.05
$7,977.05
$16,042.05
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$2,004.05
$4,054.05
$6,823.05
$9,698.05
$16,271.05
$2,004.05
$4,054.05
$6,823.05
$9,698.05
$16,271.05
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
Multiply
result by
Page 41
Married Persons
Over
But
not over
from
excess wages1
Multiply
result by
Over
But
not over
from
excess wages1
Multiply
result by
$0.00
$1,586.20
$2,611.20
$4,546.20
$8,123.20
$16,188.20
$1,586.20
$2,611.20
$4,546.20
$8,123.20
$16,188.20
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$2,150.20
$4,200.20
$6,969.20
$9,844.20
$16,417.20
$2,150.20
$4,200.20
$6,969.20
$9,844.20
$16,417.20
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
92
$0.00
$1,732.35
$2,757.35
$4,692.35
$8,269.35
$16,334.35
$1,732.35
$2,757.35
$4,692.35
$8,269.35
$16,334.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$83.00
$194.33
$693.40
$980.93
$1,885.94
$2,636.40
10%
15%
25%
28%
33%
35%
$0
$2,296.35
$4,346.35
$7,115.35
$9,990.35
$16,563.35
$2,296.35
$4,346.35
$7,115.35
$9,990.35
$16,563.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$312.00
$535.00
$1,533.40
$1,990.54
$3,003.33
$3,703.03
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employees gross wages in columns A and B.
C. Subtract the amount shown in column C from the employees excess wages (gross wages less amount for allowances claimed).
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
Caution. The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $146.15 for each
additional allowance claimed.
Page 42
Married Persons
Over
But
not over
from
excess wages1
$0.00
$452.00
$1,563.00
$3,658.00
$7,533.00
$16,271.00
$452.00
$1,563.00
$3,658.00
$7,533.00
$16,271.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
$0.00
$610.33
$1,721.33
$3,816.33
$7,691.33
$16,429.33
$610.33
$1,721.33
$3,816.33
$7,691.33
$16,429.33
........
subtract
subtract
subtract
subtract
subtract
subtract
$0.00
$768.66
$1,879.66
$3,974.66
$7,849.66
$16,587.66
$768.66
$1,879.66
$3,974.66
$7,849.66
$16,587.66
........
$0.00
$926.99
$2,037.99
$4,132.99
$8,007.99
$16,745.99
Multiply
result by
Over
But
not over
from
excess wages1
10%
15%
25%
28%
33%
35%
$0
$1,063.00
$3,283.00
$6,283.00
$9,398.00
$16,519.00
$1,063.00
$3,283.00
$6,283.00
$9,398.00
$16,519.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$1,221.33
$3,441.33
$6,441.33
$9,556.33
$16,677.33
$1,221.33
$3,441.33
$6,441.33
$9,556.33
$16,677.33
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$1,379.66
$3,599.66
$6,599.66
$9,714.66
$16,835.66
$1,379.66
$3,599.66
$6,599.66
$9,714.66
$16,835.66
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
$926.99
$2,037.99
$4,132.99
$8,007.99
$16,745.99
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$1,537.99
$3,757.99
$6,757.99
$9,872.99
$16,993.99
$1,537.99
$3,757.99
$6,757.99
$9,872.99
$16,993.99
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
$0.00
$1,085.32
$2,196.32
$4,291.32
$8,166.32
$16,904.32
$1,085.32
$2,196.32
$4,291.32
$8,166.32
$16,904.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$1,696.32
$3,916.32
$6,916.32
$10,031.32
$17,152.32
$1,696.32
$3,916.32
$6,916.32
$10,031.32
$17,152.32
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
$0.00
$1,243.65
$2,354.65
$4,449.65
$8,324.65
$17,062.65
$1,243.65
$2,354.65
$4,449.65
$8,324.65
$17,062.65
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$1,854.65
$4,074.65
$7,074.65
$10,189.65
$17,310.65
$1,854.65
$4,074.65
$7,074.65
$10,189.65
$17,310.65
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
$0.00
$1,401.98
$2,512.98
$4,607.98
$8,482.98
$17,220.98
$1,401.98
$2,512.98
$4,607.98
$8,482.98
$17,220.98
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$2,012.98
$4,232.98
$7,232.98
$10,347.98
$17,468.98
$2,012.98
$4,232.98
$7,232.98
$10,347.98
$17,468.98
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
$0.00
$1,560.31
$2,671.31
$4,766.31
$8,641.31
$17,379.31
$1,560.31
$2,671.31
$4,766.31
$8,641.31
$17,379.31
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$2,171.31
$4,391.31
$7,391.31
$10,506.31
$17,627.31
$2,171.31
$4,391.31
$7,391.31
$10,506.31
$17,627.31
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
Multiply
result by
Page 43
Married Persons
Over
But
not over
from
excess wages1
Multiply
result by
Over
But
not over
from
excess wages1
Multiply
result by
$0.00
$1,718.64
$2,829.64
$4,924.64
$8,799.64
$17,537.64
$1,718.64
$2,829.64
$4,924.64
$8,799.64
$17,537.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$2,329.64
$4,549.64
$7,549.64
$10,664.64
$17,785.64
$2,329.64
$4,549.64
$7,549.64
$10,664.64
$17,785.64
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
92
$0.00
$1,876.97
$2,987.97
$5,082.97
$8,957.97
$17,695.97
$1,876.97
$2,987.97
$5,082.97
$8,957.97
$17,695.97
........
subtract
subtract
subtract
subtract
subtract
subtract
$90.00
$210.67
$751.60
$1,063.00
$2,043.30
$2,856.31
10%
15%
25%
28%
33%
35%
$0
$2,487.97
$4,707.97
$7,707.97
$10,822.97
$17,943.97
$2,487.97
$4,707.97
$7,707.97
$10,822.97
$17,943.97
........
subtract
subtract
subtract
subtract
subtract
subtract
$338.00
$579.67
$1,661.00
$2,156.21
$3,253.45
$4,011.49
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employees gross wages in columns A and B.
C. Subtract the amount shown in column C from the employees excess wages (gross wages less amount for allowances claimed).
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
Caution. The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $158.33 for each
additional allowance claimed.
Page 44
Married Persons
Over
But
not over
from
excess wages1
$0.00
$904.00
$3,125.00
$7,317.00
$15,067.00
$32,542.00
$904.00
$3,125.00
$7,317.00
$15,067.00
$32,542.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
$0.00
$1,220.67
$3,441.67
$7,633.67
$15,383.67
$32,858.67
$1,220.67
$3,441.67
$7,633.67
$15,383.67
$32,858.67
........
subtract
subtract
subtract
subtract
subtract
subtract
$0.00
$1,537.34
$3,758.34
$7,950.34
$15,700.34
$33,175.34
$1,537.34
$3,758.34
$7,950.34
$15,700.34
$33,175.34
........
$0.00
$1,854.01
$4,075.01
$8,267.01
$16,017.01
$33,492.01
Multiply
result by
Over
But
not over
from
excess wages1
10%
15%
25%
28%
33%
35%
$0
$2,125.00
$6,567.00
$12,567.00
$18,796.00
$33,038.00
$2,125.00
$6,567.00
$12,567.00
$18,796.00
$33,038.00
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$2,441.67
$6,883.67
$12,883.67
$19,112.67
$33,354.67
$2,441.67
$6,883.67
$12,883.67
$19,112.67
$33,354.67
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$2,758.34
$7,200.34
$13,200.34
$19,429.34
$33,671.34
$2,758.34
$7,200.34
$13,200.34
$19,429.34
$33,671.34
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
$1,854.01
$4,075.01
$8,267.01
$16,017.01
$33,492.01
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$3,075.01
$7,517.01
$13,517.01
$19,746.01
$33,988.01
$3,075.01
$7,517.01
$13,517.01
$19,746.01
$33,988.01
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
$0.00
$2,170.68
$4,391.68
$8,583.68
$16,333.68
$33,808.68
$2,170.68
$4,391.68
$8,583.68
$16,333.68
$33,808.68
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$3,391.68
$7,833.68
$13,833.68
$20,062.68
$34,304.68
$3,391.68
$7,833.68
$13,833.68
$20,062.68
$34,304.68
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
$0.00
$2,487.35
$4,708.35
$8,900.35
$16,650.35
$34,125.35
$2,487.35
$4,708.35
$8,900.35
$16,650.35
$34,125.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$3,708.35
$8,150.35
$14,150.35
$20,379.35
$34,621.35
$3,708.35
$8,150.35
$14,150.35
$20,379.35
$34,621.35
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
$0.00
$2,804.02
$5,025.02
$9,217.02
$16,967.02
$34,442.02
$2,804.02
$5,025.02
$9,217.02
$16,967.02
$34,442.02
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$4,025.02
$8,467.02
$14,467.02
$20,696.02
$34,938.02
$4,025.02
$8,467.02
$14,467.02
$20,696.02
$34,938.02
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
$0.00
$3,120.69
$5,341.69
$9,533.69
$17,283.69
$34,758.69
$3,120.69
$5,341.69
$9,533.69
$17,283.69
$34,758.69
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$4,341.69
$8,783.69
$14,783.69
$21,012.69
$35,254.69
$4,341.69
$8,783.69
$14,783.69
$21,012.69
$35,254.69
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
Multiply
result by
Page 45
Married Persons
Over
But
not over
from
excess wages1
Multiply
result by
Over
But
not over
from
excess wages1
Multiply
result by
$0.00
$3,437.36
$5,658.36
$9,850.36
$17,600.36
$35,075.36
$3,437.36
$5,658.36
$9,850.36
$17,600.36
$35,075.36
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$4,658.36
$9,100.36
$15,100.36
$21,329.36
$35,571.36
$4,658.36
$9,100.36
$15,100.36
$21,329.36
$35,571.36
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
92
$0.00
$3,754.03
$5,975.03
$10,167.03
$17,917.03
$35,392.03
$3,754.03
$5,975.03
$10,167.03
$17,917.03
$35,392.03
........
subtract
subtract
subtract
subtract
subtract
subtract
$179.00
$420.67
$1,502.40
$2,125.39
$4,086.24
$5,712.29
10%
15%
25%
28%
33%
35%
$0
$4,975.03
$9,417.03
$15,417.03
$21,646.03
$35,888.03
$4,975.03
$9,417.03
$15,417.03
$21,646.03
$35,888.03
........
subtract
subtract
subtract
subtract
subtract
subtract
$675.00
$1,158.33
$3,321.80
$4,312.36
$6,506.85
$8,022.91
10%
15%
25%
28%
33%
35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of
allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employees gross wages in columns A and B.
C. Subtract the amount shown in column C from the employees excess wages (gross wages less amount for allowances claimed).
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
Caution. The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $316.67 for each
additional allowance claimed.
Page 46
At the time this publication was prepared for release, the rate for the employees share of social
CAUTION
security tax was 4.2% and scheduled to increase
to 6.2% for wages paid after February 29, 2012. However,
Congress was discussing an extension of the 4.2% employee tax rate for social security beyond February 29,
2012.
If the scheduled increase to 6.2% does occur, replace the
4.2% rate in this section with 6.2%, and stop using the
Combined Withholding Tables on pages 4867. If necessary, new Combined Withholding Tables will be available
at www.irs.gov/pub15a.
The combined tables give the correct total withholding
only if wages for social security and Medicare taxes and
income tax withholding are the same. When you have paid
more than the maximum amount of wages subject to social
security tax ($110,100 in 2012) in a calendar year, you
may no longer use the combined tables.
If you use the combined withholding tables, use the
following steps to find the amounts to report on your
Form 941 or Form 944.
Page 47
Page 48
$55
60
65
70
75
80
85
90
95
100
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
5.65%
$5.25
5.53
6.81
7.10
8.38
8.66
9.94
10.23
11.51
11.79
13.07
13.36
14.64
14.92
16.20
16.49
17.77
18.05
19.33
19.62
20.90
21.18
22.46
22.75
24.03
24.31
25.59
25.88
27.16
27.58
30.15
31.71
34.28
35.84
38.41
39.97
42.54
44.10
46.67
48.23
50.80
52.36
54.93
56.49
59.06
60.62
63.19
64.75
67.32
68.88
71.45
73.01
75.58
77.14
79.71
81.27
83.84
85.40
87.97
89.53
92.10
93.66
96.23
97.79
100.36
101.92
104.49
106.05
108.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
7.92
8.20
9.49
9.77
11.05
11.33
12.62
12.90
14.18
14.46
15.75
16.03
17.31
17.59
18.88
19.16
20.58
22.15
23.71
25.28
26.84
28.41
29.97
31.54
33.10
35.67
37.23
39.80
41.36
43.93
45.49
48.06
49.62
52.19
53.75
56.32
57.88
60.45
62.01
64.58
66.14
68.71
70.27
72.84
74.40
76.97
78.53
81.10
82.66
85.23
86.79
89.36
90.92
93.49
95.05
97.62
10
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
16.54
18.10
19.67
21.23
22.80
24.36
25.93
27.49
29.06
30.62
32.19
33.75
35.32
36.88
38.45
40.01
42.58
44.14
46.71
48.27
50.84
52.40
54.97
56.53
59.10
60.66
63.23
64.79
67.36
68.92
71.49
73.05
75.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
20.49
22.06
23.62
25.19
26.75
28.32
29.88
31.45
33.01
34.58
36.14
37.71
39.27
40.84
42.40
43.97
45.53
48.10
49.66
52.23
53.79
56.36
57.92
60.49
62.05
64.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
24.45
26.01
27.58
29.14
30.71
32.27
33.84
35.40
36.97
38.53
40.10
41.66
43.23
44.79
46.36
47.92
49.49
51.05
53.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
28.40
29.97
31.53
33.10
34.66
36.23
37.79
39.36
40.92
42.49
44.05
45.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
32.92
34.49
36.05
37.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
5.65%
$3.25
3.53
3.81
4.10
4.38
4.66
4.94
5.23
5.51
5.79
6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
$610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
$99.18
101.75
103.31
105.88
107.44
110.01
111.57
114.14
115.70
118.27
119.83
122.40
123.96
126.53
128.09
130.66
132.22
134.79
136.35
138.92
141.48
145.05
147.61
151.18
153.74
157.31
159.87
163.44
166.00
169.57
172.13
175.70
178.26
181.83
184.39
187.96
190.52
194.09
196.65
200.22
202.78
206.35
208.91
212.48
215.04
218.61
221.17
224.74
227.30
230.87
233.43
237.00
239.56
243.13
245.69
249.26
251.82
255.39
257.95
261.52
264.08
267.65
270.21
273.78
276.34
$88.18
90.75
92.31
94.88
96.44
99.01
100.57
103.14
104.70
107.27
108.83
111.40
112.96
115.53
117.09
119.66
121.22
123.79
125.35
127.92
129.48
132.05
133.61
136.18
137.74
140.31
141.87
145.44
148.00
151.57
154.13
157.70
160.26
163.83
166.39
169.96
172.52
176.09
178.65
182.22
184.78
188.35
190.91
194.48
197.04
200.61
203.17
206.74
209.30
212.87
215.43
219.00
221.56
225.13
227.69
231.26
233.82
237.39
239.95
243.52
246.08
249.65
252.21
255.78
258.34
10
$34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
40.83
42.40
43.96
45.53
47.09
48.66
50.22
51.79
53.35
54.92
56.48
58.05
59.61
61.18
62.74
64.31
65.87
67.44
70.00
71.57
74.13
75.70
78.26
79.83
82.39
83.96
86.52
88.09
90.65
92.22
94.78
96.35
98.91
100.48
103.04
104.61
107.17
108.74
111.30
112.87
115.43
117.00
119.56
121.13
123.69
125.26
127.82
129.39
131.95
133.52
136.08
137.65
140.21
141.78
144.34
$34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09
42.66
43.22
43.79
45.35
46.92
48.48
50.05
51.61
53.18
54.74
56.31
57.87
59.44
61.00
62.57
64.13
65.70
67.26
68.83
71.39
72.96
75.52
77.09
79.65
81.22
83.78
85.35
87.91
89.48
92.04
93.61
96.17
97.74
100.30
101.87
104.43
106.00
108.56
110.13
112.69
114.26
116.82
118.39
120.95
122.52
125.08
126.65
129.21
130.78
133.34
$77.18
79.75
81.31
83.88
85.44
88.01
89.57
92.14
93.70
96.27
97.83
100.40
101.96
104.53
106.09
108.66
110.22
112.79
114.35
116.92
118.48
121.05
122.61
125.18
126.74
129.31
130.87
133.44
135.00
137.57
139.13
141.70
143.26
145.83
148.39
150.96
154.52
157.09
160.65
163.22
166.78
169.35
172.91
175.48
179.04
181.61
185.17
187.74
191.30
193.87
197.43
200.00
203.56
206.13
209.69
212.26
215.82
218.39
221.95
224.52
228.08
230.65
234.21
236.78
240.34
$66.18
68.75
70.31
72.88
74.44
77.01
78.57
81.14
82.70
85.27
86.83
89.40
90.96
93.53
95.09
97.66
99.22
101.79
103.35
105.92
107.48
110.05
111.61
114.18
115.74
118.31
119.87
122.44
124.00
126.57
128.13
130.70
132.26
134.83
136.39
138.96
140.52
143.09
144.65
147.22
148.78
151.35
153.91
157.48
160.04
163.61
166.17
169.74
172.30
175.87
178.43
182.00
184.56
188.13
190.69
194.26
196.82
200.39
202.95
206.52
209.08
212.65
215.21
218.78
221.34
$55.18
57.75
59.31
61.88
63.44
66.01
67.57
70.14
71.70
74.27
75.83
78.40
79.96
82.53
84.09
86.66
88.22
90.79
92.35
94.92
96.48
99.05
100.61
103.18
104.74
107.31
108.87
111.44
113.00
115.57
117.13
119.70
121.26
123.83
125.39
127.96
129.52
132.09
133.65
136.22
137.78
140.35
141.91
144.48
146.04
148.61
150.17
152.74
154.30
157.87
160.43
164.00
166.56
170.13
172.69
176.26
178.82
182.39
184.95
188.52
191.08
194.65
197.21
200.78
203.34
$47.18
48.75
50.31
51.88
53.44
55.01
56.57
59.14
60.70
63.27
64.83
67.40
68.96
71.53
73.09
75.66
77.22
79.79
81.35
83.92
85.48
88.05
89.61
92.18
93.74
96.31
97.87
100.44
102.00
104.57
106.13
108.70
110.26
112.83
114.39
116.96
118.52
121.09
122.65
125.22
126.78
129.35
130.91
133.48
135.04
137.61
139.17
141.74
143.30
145.87
147.43
150.00
151.56
154.13
155.69
158.26
160.82
163.39
166.95
169.52
173.08
175.65
179.21
181.78
185.34
$39.18
40.75
42.31
43.88
45.44
47.01
48.57
50.14
51.70
53.27
54.83
56.40
57.96
60.53
62.09
64.66
66.22
68.79
70.35
72.92
74.48
77.05
78.61
81.18
82.74
85.31
86.87
89.44
91.00
93.57
95.13
97.70
99.26
101.83
103.39
105.96
107.52
110.09
111.65
114.22
115.78
118.35
119.91
122.48
124.04
126.61
128.17
130.74
132.30
134.87
136.43
139.00
140.56
143.13
144.69
147.26
148.82
151.39
152.95
155.52
157.08
159.65
161.21
163.78
167.34
$34.18
34.75
35.31
36.88
38.44
40.01
41.57
43.14
44.70
46.27
47.83
49.40
50.96
52.53
54.09
55.66
57.22
58.79
60.35
61.92
63.48
66.05
67.61
70.18
71.74
74.31
75.87
78.44
80.00
82.57
84.13
86.70
88.26
90.83
92.39
94.96
96.52
99.09
100.65
103.22
104.78
107.35
108.91
111.48
113.04
115.61
117.17
119.74
121.30
123.87
125.43
128.00
129.56
132.13
133.69
136.26
137.82
140.39
141.95
144.52
146.08
148.65
150.21
152.78
154.34
Page 49
Page 50
$125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
10.18
10.46
11.75
12.03
13.31
13.59
14.88
15.16
16.58
18.15
19.71
21.28
22.84
24.41
25.97
27.54
29.10
30.67
32.23
33.80
35.36
36.93
38.49
40.06
41.62
43.19
44.75
46.32
47.88
49.45
51.01
52.58
54.14
55.71
57.27
58.84
60.40
61.97
64.53
66.10
68.66
70.23
72.79
74.36
76.92
78.49
81.05
82.62
85.18
86.75
89.31
90.88
93.44
95.01
97.57
99.14
101.70
103.27
105.83
107.40
109.96
111.53
114.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
14.28
15.84
17.41
18.97
20.54
22.10
23.67
25.23
26.80
28.36
29.93
31.49
33.06
34.62
36.19
37.75
39.32
40.88
42.45
44.01
45.58
47.14
48.71
50.27
51.84
53.40
54.97
56.53
58.10
59.66
61.23
62.79
64.36
65.92
67.49
70.05
71.62
74.18
75.75
78.31
79.88
82.44
84.01
86.57
88.14
90.70
92.27
94.83
96.40
98.96
100.53
103.09
10
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
22.75
24.32
25.88
27.45
29.01
30.58
32.14
33.71
35.27
36.84
38.40
39.97
41.53
43.10
44.66
46.23
47.79
49.36
50.92
52.49
54.05
55.62
57.18
58.75
60.31
61.88
63.44
65.01
66.57
68.14
69.70
71.27
72.83
74.40
76.96
78.53
81.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
26.71
28.27
29.84
31.40
32.97
34.53
36.10
37.66
39.23
40.79
42.36
43.92
45.49
47.05
48.62
50.18
51.75
53.31
54.88
56.44
58.01
59.57
61.14
62.70
64.27
65.83
67.40
68.96
70.53
72.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
31.23
32.79
34.36
35.92
37.49
39.05
40.62
42.18
43.75
45.31
46.88
48.44
50.01
51.57
53.14
54.70
56.27
57.83
59.40
60.96
62.53
64.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
35.18
36.75
38.31
39.88
41.44
43.01
44.57
46.14
47.70
49.27
50.83
52.40
53.96
55.53
57.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
39.14
40.70
42.27
43.83
45.40
46.96
48.53
50.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09
$760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330
1,340
1,350
1,360
1,370
1,380
1,390
10
$42.66
43.22
43.79
44.35
44.92
45.48
46.05
47.61
49.18
50.74
52.31
53.87
55.44
57.00
58.57
60.13
61.70
63.26
64.83
66.39
67.96
69.52
71.09
72.65
74.22
75.78
77.35
78.91
80.48
82.04
83.61
85.17
86.74
88.30
89.87
91.43
93.00
94.56
96.13
97.69
100.26
101.82
104.39
105.95
108.52
110.08
112.65
114.21
116.78
118.34
120.91
122.47
125.04
126.60
129.17
130.73
133.30
134.86
137.43
138.99
141.56
143.12
145.69
147.25
$42.66
43.22
43.79
44.35
44.92
45.48
46.05
46.61
47.18
47.74
48.31
48.87
49.44
50.00
51.57
53.13
54.70
56.26
57.83
59.39
60.96
62.52
64.09
65.65
67.22
68.78
70.35
71.91
73.48
75.04
76.61
78.17
79.74
81.30
82.87
84.43
86.00
87.56
89.13
90.69
92.26
93.82
95.39
96.95
98.52
100.08
101.65
103.21
105.78
107.34
109.91
111.47
114.04
115.60
118.17
119.73
122.30
123.86
126.43
127.99
130.56
132.12
134.69
136.25
$104.66
107.22
108.79
111.35
112.92
115.48
117.05
119.61
121.18
123.74
125.31
127.87
129.44
132.00
133.57
136.13
137.70
140.26
141.83
144.39
145.96
148.52
150.09
152.65
154.22
156.78
158.35
160.91
162.48
165.04
166.61
169.17
170.74
173.30
174.87
177.43
179.00
181.56
183.13
185.69
187.26
189.82
191.39
193.95
195.52
198.08
199.65
202.21
203.78
206.34
207.91
210.47
212.04
214.60
216.17
218.73
220.30
222.86
224.43
226.99
228.56
231.12
232.69
235.25
$93.66
96.22
97.79
100.35
101.92
104.48
106.05
108.61
110.18
112.74
114.31
116.87
118.44
121.00
122.57
125.13
126.70
129.26
130.83
133.39
134.96
137.52
139.09
141.65
143.22
145.78
147.35
149.91
151.48
154.04
155.61
158.17
159.74
162.30
163.87
166.43
168.00
170.56
172.13
174.69
176.26
178.82
180.39
182.95
184.52
187.08
188.65
191.21
192.78
195.34
196.91
199.47
201.04
203.60
205.17
207.73
209.30
211.86
213.43
215.99
217.56
220.12
221.69
224.25
$82.66
85.22
86.79
89.35
90.92
93.48
95.05
97.61
99.18
101.74
103.31
105.87
107.44
110.00
111.57
114.13
115.70
118.26
119.83
122.39
123.96
126.52
128.09
130.65
132.22
134.78
136.35
138.91
140.48
143.04
144.61
147.17
148.74
151.30
152.87
155.43
157.00
159.56
161.13
163.69
165.26
167.82
169.39
171.95
173.52
176.08
177.65
180.21
181.78
184.34
185.91
188.47
190.04
192.60
194.17
196.73
198.30
200.86
202.43
204.99
206.56
209.12
210.69
213.25
$73.66
75.22
76.79
78.35
79.92
82.48
84.05
86.61
88.18
90.74
92.31
94.87
96.44
99.00
100.57
103.13
104.70
107.26
108.83
111.39
112.96
115.52
117.09
119.65
121.22
123.78
125.35
127.91
129.48
132.04
133.61
136.17
137.74
140.30
141.87
144.43
146.00
148.56
150.13
152.69
154.26
156.82
158.39
160.95
162.52
165.08
166.65
169.21
170.78
173.34
174.91
177.47
179.04
181.60
183.17
185.73
187.30
189.86
191.43
193.99
195.56
198.12
199.69
202.25
$65.66
67.22
68.79
70.35
71.92
73.48
75.05
76.61
78.18
79.74
81.31
83.87
85.44
88.00
89.57
92.13
93.70
96.26
97.83
100.39
101.96
104.52
106.09
108.65
110.22
112.78
114.35
116.91
118.48
121.04
122.61
125.17
126.74
129.30
130.87
133.43
135.00
137.56
139.13
141.69
143.26
145.82
147.39
149.95
151.52
154.08
155.65
158.21
159.78
162.34
163.91
166.47
168.04
170.60
172.17
174.73
176.30
178.86
180.43
182.99
184.56
187.12
188.69
191.25
$58.66
60.22
61.79
63.35
64.92
66.48
68.05
69.61
71.18
72.74
74.31
75.87
77.44
79.00
80.57
82.13
83.70
85.26
86.83
89.39
90.96
93.52
95.09
97.65
99.22
101.78
103.35
105.91
107.48
110.04
111.61
114.17
115.74
118.30
119.87
122.43
124.00
126.56
128.13
130.69
132.26
134.82
136.39
138.95
140.52
143.08
144.65
147.21
148.78
151.34
152.91
155.47
157.04
159.60
161.17
163.73
165.30
167.86
169.43
171.99
173.56
176.12
177.69
180.25
$51.66
53.22
54.79
56.35
57.92
59.48
61.05
62.61
64.18
65.74
67.31
68.87
70.44
72.00
73.57
75.13
76.70
78.26
79.83
81.39
82.96
84.52
86.09
87.65
89.22
90.78
92.35
94.91
96.48
99.04
100.61
103.17
104.74
107.30
108.87
111.43
113.00
115.56
117.13
119.69
121.26
123.82
125.39
127.95
129.52
132.08
133.65
136.21
137.78
140.34
141.91
144.47
146.04
148.60
150.17
152.73
154.30
156.86
158.43
160.99
162.56
165.12
166.69
169.25
$43.66
45.22
46.79
48.35
49.92
51.48
53.05
54.61
56.18
57.74
59.31
60.87
62.44
64.00
65.57
67.13
68.70
70.26
71.83
73.39
74.96
76.52
78.09
79.65
81.22
82.78
84.35
85.91
87.48
89.04
90.61
92.17
93.74
96.30
97.87
100.43
102.00
104.56
106.13
108.69
110.26
112.82
114.39
116.95
118.52
121.08
122.65
125.21
126.78
129.34
130.91
133.47
135.04
137.60
139.17
141.73
143.30
145.86
147.43
149.99
151.56
154.12
155.69
158.25
Page 51
Page 52
$105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
5.65%
$8.07
9.36
9.64
10.92
11.20
12.49
12.77
14.05
14.33
15.62
15.90
17.18
17.46
18.75
19.03
20.31
20.59
21.88
22.16
23.44
23.72
25.01
25.29
26.57
26.85
28.14
28.42
29.70
29.98
31.41
32.97
34.54
36.10
37.67
39.23
40.80
42.36
43.93
45.49
47.06
48.62
50.19
51.75
53.32
54.88
56.45
59.01
60.58
63.14
64.71
67.27
68.84
71.40
72.97
75.82
79.95
84.08
88.21
92.34
96.47
100.60
104.73
108.86
112.99
117.12
121.25
125.38
129.51
133.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
14.42
14.70
15.98
17.41
18.97
20.54
22.10
23.67
25.23
26.80
28.36
29.93
31.49
33.06
34.62
36.19
37.75
39.32
40.88
42.45
44.01
45.58
47.14
48.71
50.27
51.84
53.40
54.97
56.82
59.95
63.08
66.21
70.34
74.47
78.60
82.73
86.86
90.99
95.12
99.25
103.38
107.51
111.64
10
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
30.95
34.08
37.21
40.34
43.47
46.60
49.73
52.86
55.99
59.12
62.25
65.38
68.51
71.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
40.99
44.12
47.25
50.38
53.51
56.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.07
6.36
6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
$820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
10
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
80.67
83.80
86.93
90.06
93.19
96.32
99.45
102.58
105.71
108.84
111.97
115.10
118.23
121.36
124.49
127.62
130.75
134.88
139.01
143.14
147.27
151.40
155.53
159.66
163.79
167.92
172.05
176.18
180.31
184.44
188.57
192.70
196.83
200.96
205.09
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
79.67
80.80
81.93
83.06
84.19
85.32
86.45
88.58
91.71
94.84
97.97
101.10
104.23
107.36
110.49
113.62
116.75
119.88
123.01
126.14
129.27
132.40
135.53
138.66
141.79
145.92
150.05
154.18
158.31
162.44
166.57
170.70
174.83
178.96
183.09
$115.77
119.90
124.03
128.16
132.29
136.42
140.55
144.68
148.81
152.94
157.07
161.20
165.33
169.46
173.59
177.72
181.85
185.98
190.11
194.24
198.37
202.50
206.63
210.76
214.89
219.02
223.15
227.28
231.41
235.54
239.67
243.80
247.93
252.06
256.19
260.32
264.45
268.58
272.71
277.84
283.97
290.10
296.23
302.36
308.49
314.62
320.75
326.88
333.01
339.14
345.27
351.40
357.53
363.66
369.79
375.92
382.05
388.18
394.31
400.44
406.57
412.70
418.83
424.96
431.09
$94.77
98.90
103.03
107.16
111.29
115.42
119.55
123.68
127.81
131.94
136.07
140.20
144.33
148.46
152.59
156.72
160.85
164.98
169.11
173.24
177.37
181.50
185.63
189.76
193.89
198.02
202.15
206.28
210.41
214.54
218.67
222.80
226.93
231.06
235.19
239.32
243.45
247.58
251.71
255.84
259.97
264.10
268.23
272.36
276.49
280.62
284.75
289.88
296.01
302.14
308.27
314.40
320.53
326.66
332.79
338.92
345.05
351.18
357.31
363.44
369.57
375.70
381.83
387.96
394.09
$74.77
77.90
81.03
85.16
89.29
93.42
97.55
101.68
105.81
109.94
114.07
118.20
122.33
126.46
130.59
134.72
138.85
142.98
147.11
151.24
155.37
159.50
163.63
167.76
171.89
176.02
180.15
184.28
188.41
192.54
196.67
200.80
204.93
209.06
213.19
217.32
221.45
225.58
229.71
233.84
237.97
242.10
246.23
250.36
254.49
258.62
262.75
266.88
271.01
275.14
279.27
283.40
287.53
291.66
296.79
302.92
309.05
315.18
321.31
327.44
333.57
339.70
345.83
351.96
358.09
$59.77
62.90
66.03
69.16
72.29
75.42
78.55
81.68
84.81
87.94
92.07
96.20
100.33
104.46
108.59
112.72
116.85
120.98
125.11
129.24
133.37
137.50
141.63
145.76
149.89
154.02
158.15
162.28
166.41
170.54
174.67
178.80
182.93
187.06
191.19
195.32
199.45
203.58
207.71
211.84
215.97
220.10
224.23
228.36
232.49
236.62
240.75
244.88
249.01
253.14
257.27
261.40
265.53
269.66
273.79
277.92
282.05
286.18
290.31
294.44
298.57
302.70
308.83
314.96
321.09
$45.77
48.90
52.03
55.16
58.29
61.42
64.55
67.68
70.81
73.94
77.07
80.20
83.33
86.46
89.59
92.72
95.85
98.98
103.11
107.24
111.37
115.50
119.63
123.76
127.89
132.02
136.15
140.28
144.41
148.54
152.67
156.80
160.93
165.06
169.19
173.32
177.45
181.58
185.71
189.84
193.97
198.10
202.23
206.36
210.49
214.62
218.75
222.88
227.01
231.14
235.27
239.40
243.53
247.66
251.79
255.92
260.05
264.18
268.31
272.44
276.57
280.70
284.83
288.96
293.09
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
55.81
58.94
62.07
65.20
68.33
71.46
74.59
77.72
80.85
83.98
87.11
90.24
93.37
96.50
99.63
102.76
105.89
110.02
114.15
118.28
122.41
126.54
130.67
134.80
138.93
143.06
147.19
151.32
155.45
159.58
163.71
167.84
171.97
176.10
180.23
184.36
188.49
192.62
196.75
200.88
205.01
209.14
213.27
217.40
221.53
225.66
229.79
233.92
238.05
242.18
246.31
250.44
254.57
258.70
262.83
266.96
271.09
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
65.85
68.98
72.11
75.24
78.37
81.50
84.63
87.76
90.89
94.02
97.15
100.28
103.41
106.54
109.67
112.80
116.93
121.06
125.19
129.32
133.45
137.58
141.71
145.84
149.97
154.10
158.23
162.36
166.49
170.62
174.75
178.88
183.01
187.14
191.27
195.40
199.53
203.66
207.79
211.92
216.05
220.18
224.31
228.44
232.57
236.70
240.83
244.96
249.09
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
73.76
76.89
80.02
83.15
86.28
89.41
92.54
95.67
98.80
101.93
105.06
108.19
111.32
114.45
117.58
120.71
123.84
127.97
132.10
136.23
140.36
144.49
148.62
152.75
156.88
161.01
165.14
169.27
173.40
177.53
181.66
185.79
189.92
194.05
198.18
202.31
206.44
210.57
214.70
218.83
222.96
227.09
Page 53
Page 54
$250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
19.36
20.93
22.49
24.06
25.62
27.19
28.75
30.32
31.88
33.45
35.01
36.58
38.14
39.71
41.27
42.84
44.40
45.97
48.82
51.95
55.08
58.21
61.34
64.47
67.60
70.73
73.86
76.99
80.12
83.25
86.38
89.51
92.64
95.77
98.90
102.03
105.16
108.29
111.42
114.55
117.68
120.81
123.94
128.07
132.20
136.33
140.46
144.59
148.72
152.85
156.98
161.11
165.24
169.37
173.50
177.63
181.76
185.89
190.02
194.15
198.28
202.41
206.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
27.27
28.84
30.40
31.97
33.82
36.95
40.08
43.21
46.34
49.47
52.60
55.73
58.86
61.99
65.12
68.25
71.38
74.51
77.64
80.77
83.90
87.03
90.16
93.29
96.42
99.55
102.68
105.81
108.94
112.07
115.20
118.33
121.46
124.59
127.72
130.85
134.98
139.11
143.24
147.37
151.50
155.63
159.76
163.89
168.02
172.15
176.28
180.41
184.54
10
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
45.51
48.64
51.77
54.90
58.03
61.16
64.29
67.42
70.55
73.68
76.81
79.94
83.07
86.20
89.33
92.46
95.59
98.72
101.85
104.98
108.11
111.24
114.37
117.50
120.63
123.76
126.89
130.02
133.15
136.28
139.41
142.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
52.42
55.55
58.68
61.81
64.94
68.07
71.20
74.33
77.46
80.59
83.72
86.85
89.98
93.11
96.24
99.37
102.50
105.63
108.76
111.89
115.02
118.15
121.28
124.41
127.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
60.33
63.46
66.59
69.72
72.85
75.98
79.11
82.24
85.37
88.50
91.63
94.76
97.89
101.02
104.15
107.28
110.41
113.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
70.37
73.50
76.63
79.76
82.89
86.02
89.15
92.28
95.41
98.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
78.28
81.41
84.54
5.65%
$14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
$1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
10
$79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
90.97
92.10
95.23
98.36
101.49
104.62
107.75
110.88
114.01
117.14
120.27
123.40
126.53
129.66
132.79
135.92
139.05
142.18
145.31
148.44
151.57
154.70
157.83
160.96
164.09
167.22
170.35
173.48
176.61
179.74
182.87
186.00
189.13
192.26
195.39
199.52
203.65
207.78
211.91
216.04
220.17
224.30
228.43
232.56
236.69
240.82
244.95
249.08
253.21
257.34
261.47
265.60
269.73
273.86
$79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
90.97
92.10
93.23
94.36
95.49
96.62
97.75
98.88
100.01
103.14
106.27
109.40
112.53
115.66
118.79
121.92
125.05
128.18
131.31
134.44
137.57
140.70
143.83
146.96
150.09
153.22
156.35
159.48
162.61
165.74
168.87
172.00
175.13
178.26
181.39
184.52
187.65
190.78
193.91
197.04
200.17
203.30
206.43
210.56
214.69
218.82
222.95
227.08
231.21
235.34
239.47
243.60
247.73
251.86
$188.67
192.80
196.93
201.06
205.19
209.32
213.45
217.58
221.71
225.84
229.97
234.10
238.23
242.36
246.49
250.62
254.75
258.88
263.01
267.14
271.27
275.40
279.53
283.66
287.79
291.92
296.05
300.18
304.31
308.44
312.57
316.70
320.83
324.96
329.09
333.22
337.35
341.48
345.61
349.74
353.87
358.00
362.13
366.26
370.39
374.52
378.65
382.78
386.91
391.04
395.17
399.30
403.43
407.56
411.69
415.82
419.95
424.08
428.21
432.34
436.47
440.60
444.73
448.86
$166.67
170.80
174.93
179.06
183.19
187.32
191.45
195.58
199.71
203.84
207.97
212.10
216.23
220.36
224.49
228.62
232.75
236.88
241.01
245.14
249.27
253.40
257.53
261.66
265.79
269.92
274.05
278.18
282.31
286.44
290.57
294.70
298.83
302.96
307.09
311.22
315.35
319.48
323.61
327.74
331.87
336.00
340.13
344.26
348.39
352.52
356.65
360.78
364.91
369.04
373.17
377.30
381.43
385.56
389.69
393.82
397.95
402.08
406.21
410.34
414.47
418.60
422.73
426.86
$145.67
149.80
153.93
158.06
162.19
166.32
170.45
174.58
178.71
182.84
186.97
191.10
195.23
199.36
203.49
207.62
211.75
215.88
220.01
224.14
228.27
232.40
236.53
240.66
244.79
248.92
253.05
257.18
261.31
265.44
269.57
273.70
277.83
281.96
286.09
290.22
294.35
298.48
302.61
306.74
310.87
315.00
319.13
323.26
327.39
331.52
335.65
339.78
343.91
348.04
352.17
356.30
360.43
364.56
368.69
372.82
376.95
381.08
385.21
389.34
393.47
397.60
401.73
405.86
$130.67
133.80
136.93
140.06
143.19
146.32
149.45
152.58
156.71
160.84
164.97
169.10
173.23
177.36
181.49
185.62
189.75
193.88
198.01
202.14
206.27
210.40
214.53
218.66
222.79
226.92
231.05
235.18
239.31
243.44
247.57
251.70
255.83
259.96
264.09
268.22
272.35
276.48
280.61
284.74
288.87
293.00
297.13
301.26
305.39
309.52
313.65
317.78
321.91
326.04
330.17
334.30
338.43
342.56
346.69
350.82
354.95
359.08
363.21
367.34
371.47
375.60
379.73
383.86
$116.67
119.80
122.93
126.06
129.19
132.32
135.45
138.58
141.71
144.84
147.97
151.10
154.23
157.36
160.49
163.62
167.75
171.88
176.01
180.14
184.27
188.40
192.53
196.66
200.79
204.92
209.05
213.18
217.31
221.44
225.57
229.70
233.83
237.96
242.09
246.22
250.35
254.48
258.61
262.74
266.87
271.00
275.13
279.26
283.39
287.52
291.65
295.78
299.91
304.04
308.17
312.30
316.43
320.56
324.69
328.82
332.95
337.08
341.21
345.34
349.47
353.60
357.73
361.86
$101.67
104.80
107.93
111.06
114.19
117.32
120.45
123.58
126.71
129.84
132.97
136.10
139.23
142.36
145.49
148.62
151.75
154.88
158.01
161.14
164.27
167.40
170.53
174.66
178.79
182.92
187.05
191.18
195.31
199.44
203.57
207.70
211.83
215.96
220.09
224.22
228.35
232.48
236.61
240.74
244.87
249.00
253.13
257.26
261.39
265.52
269.65
273.78
277.91
282.04
286.17
290.30
294.43
298.56
302.69
306.82
310.95
315.08
319.21
323.34
327.47
331.60
335.73
339.86
$87.67
90.80
93.93
97.06
100.19
103.32
106.45
109.58
112.71
115.84
118.97
122.10
125.23
128.36
131.49
134.62
137.75
140.88
144.01
147.14
150.27
153.40
156.53
159.66
162.79
165.92
169.05
172.18
175.31
178.44
181.57
185.70
189.83
193.96
198.09
202.22
206.35
210.48
214.61
218.74
222.87
227.00
231.13
235.26
239.39
243.52
247.65
251.78
255.91
260.04
264.17
268.30
272.43
276.56
280.69
284.82
288.95
293.08
297.21
301.34
305.47
309.60
313.73
317.86
$79.67
80.80
81.93
83.06
85.19
88.32
91.45
94.58
97.71
100.84
103.97
107.10
110.23
113.36
116.49
119.62
122.75
125.88
129.01
132.14
135.27
138.40
141.53
144.66
147.79
150.92
154.05
157.18
160.31
163.44
166.57
169.70
172.83
175.96
179.09
182.22
185.35
188.48
192.61
196.74
200.87
205.00
209.13
213.26
217.39
221.52
225.65
229.78
233.91
238.04
242.17
246.30
250.43
254.56
258.69
262.82
266.95
271.08
275.21
279.34
283.47
287.60
291.73
295.86
Page 55
Page 56
$115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
10
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
15.41
16.97
18.54
20.10
21.67
23.23
24.80
26.36
27.93
29.49
31.06
32.62
34.19
35.75
37.32
38.88
40.45
42.01
43.58
45.14
46.71
48.27
49.84
51.40
52.97
54.82
57.95
61.08
64.21
67.34
70.47
74.60
78.73
82.86
86.99
91.12
95.25
99.38
103.51
107.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
24.45
26.01
27.58
29.14
30.71
32.27
33.84
35.40
36.97
38.82
41.95
45.08
48.21
51.34
54.47
57.60
60.73
63.86
66.99
70.12
73.25
76.38
79.51
83.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
33.21
36.34
39.47
42.60
45.73
48.86
51.99
55.12
58.25
61.38
64.51
67.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
42.25
45.38
48.51
51.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
5.65%
$6.64
6.92
7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.44
11.72
12.01
12.29
12.57
12.85
13.14
13.42
13.70
13.98
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
$820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
10
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
79.67
80.80
81.93
83.06
84.19
85.32
88.45
91.58
94.71
97.84
100.97
104.10
107.23
110.36
113.49
116.62
119.75
122.88
126.01
129.14
132.27
135.40
138.53
141.66
144.79
148.92
153.05
157.18
161.31
165.44
169.57
173.70
177.83
181.96
186.09
190.22
194.35
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
90.97
92.10
93.23
94.36
97.49
100.62
103.75
106.88
110.01
113.14
116.27
119.40
122.53
125.66
128.79
131.92
135.05
138.18
141.31
144.44
147.57
150.70
153.83
157.96
162.09
166.22
170.35
$111.77
115.90
120.03
124.16
128.29
132.42
136.55
140.68
144.81
148.94
153.07
157.20
161.33
165.46
169.59
173.72
177.85
181.98
186.11
190.24
194.37
198.50
202.63
206.76
210.89
215.02
219.15
223.28
227.41
231.54
235.67
239.80
243.93
248.06
252.19
256.32
260.45
264.58
268.71
272.84
276.97
281.10
285.23
289.36
293.49
297.62
302.75
308.88
315.01
321.14
327.27
333.40
339.53
345.66
351.79
357.92
364.05
370.18
376.31
382.44
388.57
394.70
400.83
406.96
413.09
419.22
425.35
$87.77
91.90
96.03
100.16
104.29
108.42
112.55
116.68
120.81
124.94
129.07
133.20
137.33
141.46
145.59
149.72
153.85
157.98
162.11
166.24
170.37
174.50
178.63
182.76
186.89
191.02
195.15
199.28
203.41
207.54
211.67
215.80
219.93
224.06
228.19
232.32
236.45
240.58
244.71
248.84
252.97
257.10
261.23
265.36
269.49
273.62
277.75
281.88
286.01
290.14
294.27
298.40
302.53
306.66
312.79
318.92
325.05
331.18
337.31
343.44
349.57
355.70
361.83
367.96
374.09
380.22
386.35
$70.77
73.90
77.03
80.16
83.29
86.42
89.55
93.68
97.81
101.94
106.07
110.20
114.33
118.46
122.59
126.72
130.85
134.98
139.11
143.24
147.37
151.50
155.63
159.76
163.89
168.02
172.15
176.28
180.41
184.54
188.67
192.80
196.93
201.06
205.19
209.32
213.45
217.58
221.71
225.84
229.97
234.10
238.23
242.36
246.49
250.62
254.75
258.88
263.01
267.14
271.27
275.40
279.53
283.66
287.79
291.92
296.05
300.18
304.31
308.44
312.57
316.70
321.83
327.96
334.09
340.22
346.35
$54.77
57.90
61.03
64.16
67.29
70.42
73.55
76.68
79.81
82.94
86.07
89.20
92.33
95.46
98.59
102.72
106.85
110.98
115.11
119.24
123.37
127.50
131.63
135.76
139.89
144.02
148.15
152.28
156.41
160.54
164.67
168.80
172.93
177.06
181.19
185.32
189.45
193.58
197.71
201.84
205.97
210.10
214.23
218.36
222.49
226.62
230.75
234.88
239.01
243.14
247.27
251.40
255.53
259.66
263.79
267.92
272.05
276.18
280.31
284.44
288.57
292.70
296.83
300.96
305.09
309.22
313.35
$45.77
46.90
48.03
49.16
51.29
54.42
57.55
60.68
63.81
66.94
70.07
73.20
76.33
79.46
82.59
85.72
88.85
91.98
95.11
98.24
101.37
104.50
107.63
111.76
115.89
120.02
124.15
128.28
132.41
136.54
140.67
144.80
148.93
153.06
157.19
161.32
165.45
169.58
173.71
177.84
181.97
186.10
190.23
194.36
198.49
202.62
206.75
210.88
215.01
219.14
223.27
227.40
231.53
235.66
239.79
243.92
248.05
252.18
256.31
260.44
264.57
268.70
272.83
276.96
281.09
285.22
289.35
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
60.33
63.46
66.59
69.72
72.85
75.98
79.11
82.24
85.37
88.50
91.63
94.76
97.89
101.02
104.15
107.28
110.41
113.54
116.67
120.80
124.93
129.06
133.19
137.32
141.45
145.58
149.71
153.84
157.97
162.10
166.23
170.36
174.49
178.62
182.75
186.88
191.01
195.14
199.27
203.40
207.53
211.66
215.79
219.92
224.05
228.18
232.31
236.44
240.57
244.70
248.83
252.96
257.09
261.22
265.35
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
69.37
72.50
75.63
78.76
81.89
85.02
88.15
91.28
94.41
97.54
100.67
103.80
106.93
110.06
113.19
116.32
119.45
122.58
126.71
130.84
134.97
139.10
143.23
147.36
151.49
155.62
159.75
163.88
168.01
172.14
176.27
180.40
184.53
188.66
192.79
196.92
201.05
205.18
209.31
213.44
217.57
221.70
225.83
229.96
234.09
238.22
242.35
$45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
78.41
81.54
84.67
87.80
90.93
94.06
97.19
100.32
103.45
106.58
109.71
112.84
115.97
119.10
122.23
125.36
128.49
131.62
135.75
139.88
144.01
148.14
152.27
156.40
160.53
164.66
168.79
172.92
177.05
181.18
185.31
189.44
193.57
197.70
201.83
205.96
210.09
214.22
218.35
Page 57
Page 58
$270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
20.49
22.06
23.62
25.19
26.75
28.32
29.88
31.45
33.01
34.58
36.14
37.71
39.27
40.84
42.40
43.97
45.82
48.95
52.08
55.21
58.34
61.47
64.60
67.73
70.86
73.99
77.12
80.25
83.38
86.51
89.64
92.77
95.90
99.03
102.16
105.29
108.42
111.55
114.68
117.81
120.94
124.07
127.20
130.33
134.46
138.59
142.72
146.85
150.98
155.11
159.24
163.37
167.50
171.63
175.76
179.89
184.02
188.15
192.28
196.41
200.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
29.82
32.95
36.08
39.21
42.34
45.47
48.60
51.73
54.86
57.99
61.12
64.25
67.38
70.51
73.64
76.77
79.90
83.03
86.16
89.29
92.42
95.55
98.68
101.81
104.94
108.07
111.20
114.33
117.46
120.59
123.72
126.85
129.98
133.11
136.24
139.37
143.50
147.63
151.76
155.89
160.02
164.15
168.28
172.41
176.54
10
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
48.90
52.03
55.16
58.29
61.42
64.55
67.68
70.81
73.94
77.07
80.20
83.33
86.46
89.59
92.72
95.85
98.98
102.11
105.24
108.37
111.50
114.63
117.76
120.89
124.02
127.15
130.28
133.41
136.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
57.94
61.07
64.20
67.33
70.46
73.59
76.72
79.85
82.98
86.11
89.24
92.37
95.50
98.63
101.76
104.89
108.02
111.15
114.28
117.41
120.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
66.98
70.11
73.24
76.37
79.50
82.63
85.76
88.89
92.02
95.15
98.28
101.41
104.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
76.02
79.15
82.28
85.41
88.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
5.65%
$15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.82
29.95
31.08
32.21
33.34
34.47
35.60
36.73
37.86
38.99
40.12
41.25
42.38
43.51
44.64
45.77
46.90
48.03
49.16
50.29
51.42
52.55
53.68
54.81
55.94
57.07
58.20
59.33
60.46
61.59
62.72
63.85
64.98
66.11
67.24
68.37
69.50
70.63
71.76
72.89
74.02
75.15
76.28
77.41
78.54
$1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
2,700
2,720
10
$79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
90.97
92.10
93.23
94.36
95.49
96.62
97.75
98.88
101.01
104.14
107.27
110.40
113.53
116.66
119.79
122.92
126.05
129.18
132.31
135.44
138.57
141.70
144.83
147.96
151.09
154.22
157.35
160.48
163.61
166.74
169.87
173.00
176.13
179.26
182.39
185.52
188.65
191.78
194.91
198.04
201.17
204.30
207.43
210.56
213.69
217.82
221.95
226.08
230.21
234.34
238.47
242.60
246.73
250.86
254.99
259.12
$79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
90.97
92.10
93.23
94.36
95.49
96.62
97.75
98.88
100.01
101.14
102.27
103.40
104.53
105.66
106.79
107.92
110.05
113.18
116.31
119.44
122.57
125.70
128.83
131.96
135.09
138.22
141.35
144.48
147.61
150.74
153.87
157.00
160.13
163.26
166.39
169.52
172.65
175.78
178.91
182.04
185.17
188.30
191.43
194.56
197.69
200.82
203.95
207.08
210.21
213.34
216.47
219.60
222.73
226.86
230.99
235.12
$180.67
184.80
188.93
193.06
197.19
201.32
205.45
209.58
213.71
217.84
221.97
226.10
230.23
234.36
238.49
242.62
246.75
250.88
255.01
259.14
263.27
267.40
271.53
275.66
279.79
283.92
288.05
292.18
296.31
300.44
304.57
308.70
312.83
316.96
321.09
325.22
329.35
333.48
337.61
341.74
345.87
350.00
354.13
358.26
362.39
366.52
370.65
374.78
378.91
383.04
387.17
391.30
395.43
399.56
403.69
407.82
411.95
416.08
420.21
424.34
428.47
432.60
436.73
440.86
444.99
449.12
$156.67
160.80
164.93
169.06
173.19
177.32
181.45
185.58
189.71
193.84
197.97
202.10
206.23
210.36
214.49
218.62
222.75
226.88
231.01
235.14
239.27
243.40
247.53
251.66
255.79
259.92
264.05
268.18
272.31
276.44
280.57
284.70
288.83
292.96
297.09
301.22
305.35
309.48
313.61
317.74
321.87
326.00
330.13
334.26
338.39
342.52
346.65
350.78
354.91
359.04
363.17
367.30
371.43
375.56
379.69
383.82
387.95
392.08
396.21
400.34
404.47
408.60
412.73
416.86
420.99
425.12
$139.67
142.80
145.93
149.06
152.19
155.32
158.45
161.58
165.71
169.84
173.97
178.10
182.23
186.36
190.49
194.62
198.75
202.88
207.01
211.14
215.27
219.40
223.53
227.66
231.79
235.92
240.05
244.18
248.31
252.44
256.57
260.70
264.83
268.96
273.09
277.22
281.35
285.48
289.61
293.74
297.87
302.00
306.13
310.26
314.39
318.52
322.65
326.78
330.91
335.04
339.17
343.30
347.43
351.56
355.69
359.82
363.95
368.08
372.21
376.34
380.47
384.60
388.73
392.86
396.99
401.12
$123.67
126.80
129.93
133.06
136.19
139.32
142.45
145.58
148.71
151.84
154.97
158.10
161.23
164.36
167.49
171.62
175.75
179.88
184.01
188.14
192.27
196.40
200.53
204.66
208.79
212.92
217.05
221.18
225.31
229.44
233.57
237.70
241.83
245.96
250.09
254.22
258.35
262.48
266.61
270.74
274.87
279.00
283.13
287.26
291.39
295.52
299.65
303.78
307.91
312.04
316.17
320.30
324.43
328.56
332.69
336.82
340.95
345.08
349.21
353.34
357.47
361.60
365.73
369.86
373.99
378.12
$107.67
110.80
113.93
117.06
120.19
123.32
126.45
129.58
132.71
135.84
138.97
142.10
145.23
148.36
151.49
154.62
157.75
160.88
164.01
167.14
170.27
173.40
176.53
180.66
184.79
188.92
193.05
197.18
201.31
205.44
209.57
213.70
217.83
221.96
226.09
230.22
234.35
238.48
242.61
246.74
250.87
255.00
259.13
263.26
267.39
271.52
275.65
279.78
283.91
288.04
292.17
296.30
300.43
304.56
308.69
312.82
316.95
321.08
325.21
329.34
333.47
337.60
341.73
345.86
349.99
354.12
$91.67
94.80
97.93
101.06
104.19
107.32
110.45
113.58
116.71
119.84
122.97
126.10
129.23
132.36
135.49
138.62
141.75
144.88
148.01
151.14
154.27
157.40
160.53
163.66
166.79
169.92
173.05
176.18
179.31
182.44
185.57
189.70
193.83
197.96
202.09
206.22
210.35
214.48
218.61
222.74
226.87
231.00
235.13
239.26
243.39
247.52
251.65
255.78
259.91
264.04
268.17
272.30
276.43
280.56
284.69
288.82
292.95
297.08
301.21
305.34
309.47
313.60
317.73
321.86
325.99
330.12
$79.67
80.80
81.93
85.06
88.19
91.32
94.45
97.58
100.71
103.84
106.97
110.10
113.23
116.36
119.49
122.62
125.75
128.88
132.01
135.14
138.27
141.40
144.53
147.66
150.79
153.92
157.05
160.18
163.31
166.44
169.57
172.70
175.83
178.96
182.09
185.22
188.35
191.48
194.61
198.74
202.87
207.00
211.13
215.26
219.39
223.52
227.65
231.78
235.91
240.04
244.17
248.30
252.43
256.56
260.69
264.82
268.95
273.08
277.21
281.34
285.47
289.60
293.73
297.86
301.99
306.12
$79.67
80.80
81.93
83.06
84.19
85.32
86.45
87.58
88.71
89.84
91.97
95.10
98.23
101.36
104.49
107.62
110.75
113.88
117.01
120.14
123.27
126.40
129.53
132.66
135.79
138.92
142.05
145.18
148.31
151.44
154.57
157.70
160.83
163.96
167.09
170.22
173.35
176.48
179.61
182.74
185.87
189.00
192.13
195.26
198.39
201.52
204.65
208.78
212.91
217.04
221.17
225.30
229.43
233.56
237.69
241.82
245.95
250.08
254.21
258.34
262.47
266.60
270.73
274.86
278.99
283.12
Page 59
Page 60
$220
230
240
250
260
270
280
290
300
320
340
360
380
400
420
440
460
480
500
520
540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
5.65%
$17.71
19.28
20.84
22.41
23.97
25.54
27.10
28.67
30.52
33.65
36.78
39.91
43.04
46.17
49.30
52.43
55.56
58.69
61.82
64.95
68.08
71.21
74.34
79.03
85.29
91.55
97.81
104.07
110.33
116.59
122.85
131.11
139.37
147.63
155.89
164.15
172.41
180.67
188.93
197.19
205.45
213.71
221.97
230.23
238.49
246.75
255.01
263.27
271.53
279.79
288.05
296.31
304.57
312.83
321.09
329.35
337.61
345.87
354.13
362.39
370.65
378.91
387.17
395.43
403.69
411.95
420.21
428.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
29.82
32.95
36.08
39.21
42.34
47.03
53.29
59.55
65.81
72.07
78.33
84.59
90.85
97.11
103.37
109.63
115.89
122.15
128.41
134.67
140.93
149.19
157.45
165.71
173.97
182.23
190.49
198.75
207.01
215.27
223.53
231.79
240.05
248.31
256.57
264.83
273.09
281.35
289.61
297.87
306.13
314.39
322.65
330.91
339.17
347.43
355.69
363.95
372.21
380.47
10
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
65.41
71.67
77.93
84.19
90.45
96.71
102.97
109.23
115.49
121.75
128.01
134.27
140.53
146.79
153.05
159.31
165.57
171.83
178.09
186.35
194.61
202.87
211.13
219.39
227.65
235.91
244.17
252.43
260.69
268.95
277.21
285.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
83.49
89.75
96.01
102.27
108.53
114.79
121.05
127.31
133.57
139.83
146.09
152.35
158.61
164.87
171.13
177.39
183.65
189.91
197.17
205.43
213.69
221.95
230.21
238.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
102.57
108.83
115.09
121.35
127.61
133.87
140.13
146.39
152.65
158.91
165.17
171.43
177.69
183.95
190.21
196.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
120.65
126.91
133.17
139.43
145.69
151.95
158.21
164.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
5.65%
$12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.52
18.65
19.78
20.91
22.04
23.17
24.30
25.43
26.56
27.69
28.82
29.95
31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
$2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
10
$388.73
396.99
405.25
413.51
421.77
430.03
438.29
446.55
454.81
463.07
471.33
479.59
487.85
496.11
504.37
512.63
520.89
529.15
537.41
545.67
553.93
562.19
570.45
578.71
586.97
595.23
605.49
617.75
630.01
642.27
654.53
666.79
679.05
691.31
703.57
715.83
728.09
740.35
752.61
764.87
777.13
789.39
801.65
813.91
826.17
838.43
850.69
862.95
875.21
887.47
899.73
911.99
924.25
936.51
948.77
961.03
973.29
985.55
997.81
1,010.07
1,022.33
1,034.59
1,046.85
1,059.11
1,071.37
1,083.63
$341.73
349.99
358.25
366.51
374.77
383.03
391.29
399.55
407.81
416.07
424.33
432.59
440.85
449.11
457.37
465.63
473.89
482.15
490.41
498.67
506.93
515.19
523.45
531.71
539.97
548.23
556.49
564.75
573.01
581.27
589.53
597.79
606.05
614.31
624.57
636.83
649.09
661.35
673.61
685.87
698.13
710.39
722.65
734.91
747.17
759.43
771.69
783.95
796.21
808.47
820.73
832.99
845.25
857.51
869.77
882.03
894.29
906.55
918.81
931.07
943.33
955.59
967.85
980.11
992.37
1,004.63
$293.73
301.99
310.25
318.51
326.77
335.03
343.29
351.55
359.81
368.07
376.33
384.59
392.85
401.11
409.37
417.63
425.89
434.15
442.41
450.67
458.93
467.19
475.45
483.71
491.97
500.23
508.49
516.75
525.01
533.27
541.53
549.79
558.05
566.31
574.57
582.83
591.09
599.35
607.61
615.87
624.13
632.39
643.65
655.91
668.17
680.43
692.69
704.95
717.21
729.47
741.73
753.99
766.25
778.51
790.77
803.03
815.29
827.55
839.81
852.07
864.33
876.59
888.85
901.11
913.37
925.63
$246.73
254.99
263.25
271.51
279.77
288.03
296.29
304.55
312.81
321.07
329.33
337.59
345.85
354.11
362.37
370.63
378.89
387.15
395.41
403.67
411.93
420.19
428.45
436.71
444.97
453.23
461.49
469.75
478.01
486.27
494.53
502.79
511.05
519.31
527.57
535.83
544.09
552.35
560.61
568.87
577.13
585.39
593.65
601.91
610.17
618.43
626.69
634.95
643.21
651.47
662.73
674.99
687.25
699.51
711.77
724.03
736.29
748.55
760.81
773.07
785.33
797.59
809.85
822.11
834.37
846.63
$202.73
208.99
215.25
223.51
231.77
240.03
248.29
256.55
264.81
273.07
281.33
289.59
297.85
306.11
314.37
322.63
330.89
339.15
347.41
355.67
363.93
372.19
380.45
388.71
396.97
405.23
413.49
421.75
430.01
438.27
446.53
454.79
463.05
471.31
479.57
487.83
496.09
504.35
512.61
520.87
529.13
537.39
545.65
553.91
562.17
570.43
578.69
586.95
595.21
603.47
611.73
619.99
628.25
636.51
644.77
653.03
661.29
669.55
681.81
694.07
706.33
718.59
730.85
743.11
755.37
767.63
$170.73
176.99
183.25
189.51
195.77
202.03
208.29
214.55
220.81
227.07
234.33
242.59
250.85
259.11
267.37
275.63
283.89
292.15
300.41
308.67
316.93
325.19
333.45
341.71
349.97
358.23
366.49
374.75
383.01
391.27
399.53
407.79
416.05
424.31
432.57
440.83
449.09
457.35
465.61
473.87
482.13
490.39
498.65
506.91
515.17
523.43
531.69
539.95
548.21
556.47
564.73
572.99
581.25
589.51
597.77
606.03
614.29
622.55
630.81
639.07
647.33
655.59
663.85
672.11
680.37
688.63
$138.73
144.99
151.25
157.51
163.77
170.03
176.29
182.55
188.81
195.07
201.33
207.59
213.85
220.11
226.37
232.63
238.89
245.15
252.41
260.67
268.93
277.19
285.45
293.71
301.97
310.23
318.49
326.75
335.01
343.27
351.53
359.79
368.05
376.31
384.57
392.83
401.09
409.35
417.61
425.87
434.13
442.39
450.65
458.91
467.17
475.43
483.69
491.95
500.21
508.47
516.73
524.99
533.25
541.51
549.77
558.03
566.29
574.55
582.81
591.07
599.33
607.59
615.85
624.11
632.37
640.63
$136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
157.81
164.07
170.33
176.59
182.85
189.11
195.37
201.63
207.89
214.15
220.41
226.67
232.93
239.19
245.45
251.71
257.97
264.23
271.49
279.75
288.01
296.27
304.53
312.79
321.05
329.31
337.57
345.83
354.09
362.35
370.61
378.87
387.13
395.39
403.65
411.91
420.17
428.43
436.69
444.95
453.21
461.47
469.73
477.99
486.25
494.51
502.77
511.03
519.29
527.55
535.81
544.07
552.33
560.59
568.85
577.11
585.37
593.63
$136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
163.85
166.11
168.37
170.63
175.89
182.15
188.41
194.67
200.93
207.19
213.45
219.71
225.97
232.23
238.49
244.75
251.01
257.27
263.53
269.79
276.05
282.31
289.57
297.83
306.09
314.35
322.61
330.87
339.13
347.39
355.65
363.91
372.17
380.43
388.69
396.95
405.21
413.47
421.73
429.99
438.25
446.51
454.77
463.03
471.29
479.55
487.81
496.07
504.33
512.59
520.85
529.11
537.37
545.63
$136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
163.85
166.11
168.37
170.63
172.89
175.15
177.41
179.67
181.93
184.19
186.45
188.71
193.97
200.23
206.49
212.75
219.01
225.27
231.53
237.79
244.05
250.31
256.57
262.83
269.09
275.35
281.61
287.87
294.13
300.39
308.65
316.91
325.17
333.43
341.69
349.95
358.21
366.47
374.73
382.99
391.25
399.51
407.77
416.03
424.29
432.55
440.81
449.07
457.33
465.59
473.85
482.11
490.37
498.63
Page 61
Page 62
$540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
5.65%
$31.08
32.21
33.34
35.03
37.29
42.55
48.81
55.07
61.33
67.59
73.85
80.11
86.37
92.63
98.89
105.15
111.41
117.67
123.93
130.19
136.45
142.71
148.97
155.23
161.49
167.75
174.01
180.27
186.53
192.79
199.05
205.31
211.57
217.83
224.09
230.35
236.61
242.87
249.13
255.39
261.65
267.91
276.17
284.43
292.69
300.95
309.21
317.47
325.73
333.99
342.25
350.51
358.77
367.03
375.29
383.55
391.81
400.07
408.33
416.59
424.85
433.11
441.37
449.63
457.89
466.15
474.41
482.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
60.63
66.89
73.15
79.41
85.67
91.93
98.19
104.45
110.71
116.97
123.23
129.49
135.75
142.01
148.27
154.53
160.79
167.05
173.31
179.57
185.83
192.09
198.35
204.61
210.87
217.13
223.39
229.65
235.91
242.17
248.43
254.69
260.95
267.21
273.47
279.73
286.99
295.25
303.51
311.77
320.03
328.29
336.55
344.81
353.07
361.33
369.59
377.85
386.11
394.37
402.63
410.89
419.15
427.41
435.67
10
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
163.85
166.11
168.37
170.63
172.89
175.15
177.41
179.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
163.85
166.11
168.37
170.63
172.89
175.15
177.41
179.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
97.79
104.05
110.31
116.57
122.83
129.09
135.35
141.61
147.87
154.13
160.39
166.65
172.91
179.17
185.43
191.69
197.95
204.21
210.47
216.73
222.99
229.25
235.51
241.77
248.03
254.29
260.55
266.81
273.07
279.33
285.59
291.85
298.11
304.37
310.63
316.89
324.15
332.41
340.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
115.87
122.13
128.39
134.65
140.91
147.17
153.43
159.69
165.95
172.21
178.47
184.73
190.99
197.25
203.51
209.77
216.03
222.29
228.55
234.81
241.07
247.33
253.59
259.85
266.11
272.37
278.63
284.89
291.15
297.41
303.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
133.95
140.21
146.47
152.73
158.99
165.25
171.51
177.77
184.03
190.29
196.55
202.81
209.07
215.33
221.59
227.85
234.11
240.37
246.63
252.89
259.15
265.41
271.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
136.73
138.99
141.25
143.51
146.77
153.03
159.29
165.55
171.81
178.07
184.33
190.59
196.85
203.11
209.37
215.63
221.89
228.15
234.41
240.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
164.85
171.11
177.37
183.63
189.89
196.15
202.41
208.67
5.65%
$31.08
32.21
33.34
35.03
37.29
39.55
41.81
44.07
46.33
48.59
50.85
53.11
55.37
57.63
59.89
62.15
64.41
66.67
68.93
71.19
73.45
75.71
77.97
80.23
82.49
84.75
87.01
89.27
91.53
93.79
96.05
98.31
100.57
102.83
105.09
107.35
109.61
111.87
114.13
116.39
118.65
120.91
123.17
125.43
127.69
129.95
132.21
134.47
136.73
138.99
141.25
143.51
145.77
148.03
150.29
152.55
154.81
157.07
159.33
161.59
163.85
166.11
168.37
170.63
172.89
175.15
177.41
179.67
$3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080
5,120
5,160
5,200
5,240
5,280
5,320
5,360
5,400
5,440
5,480
5,520
5,560
5,600
5,640
5,680
5,720
5,760
5,800
5,840
10
$443.93
452.19
460.45
468.71
476.97
485.23
493.49
501.75
510.01
518.27
526.53
534.79
543.05
551.31
559.57
567.83
576.09
584.35
592.61
600.87
609.13
617.39
625.65
633.91
642.17
650.43
658.69
666.95
675.21
683.47
691.73
699.99
708.25
716.51
724.77
733.03
741.29
749.55
757.81
766.07
774.33
782.59
790.85
799.11
807.37
815.63
823.89
832.15
840.41
848.67
856.93
865.19
873.45
881.71
889.97
898.23
906.49
914.75
923.01
931.27
939.53
947.79
956.05
964.31
972.57
980.83
$395.93
404.19
412.45
420.71
428.97
437.23
445.49
453.75
462.01
470.27
478.53
486.79
495.05
503.31
511.57
519.83
528.09
536.35
544.61
552.87
561.13
569.39
577.65
585.91
594.17
602.43
610.69
618.95
627.21
635.47
643.73
651.99
660.25
668.51
676.77
685.03
693.29
701.55
709.81
718.07
726.33
734.59
742.85
751.11
759.37
767.63
775.89
784.15
792.41
800.67
808.93
817.19
825.45
833.71
841.97
850.23
858.49
866.75
875.01
883.27
891.53
899.79
908.05
916.31
924.57
932.83
$348.93
357.19
365.45
373.71
381.97
390.23
398.49
406.75
415.01
423.27
431.53
439.79
448.05
456.31
464.57
472.83
481.09
489.35
497.61
505.87
514.13
522.39
530.65
538.91
547.17
555.43
563.69
571.95
580.21
588.47
596.73
604.99
613.25
621.51
629.77
638.03
646.29
654.55
662.81
671.07
679.33
687.59
695.85
704.11
712.37
720.63
728.89
737.15
745.41
753.67
761.93
770.19
778.45
786.71
794.97
803.23
811.49
819.75
828.01
836.27
844.53
852.79
861.05
869.31
877.57
885.83
$309.93
316.19
322.45
328.71
334.97
342.23
350.49
358.75
367.01
375.27
383.53
391.79
400.05
408.31
416.57
424.83
433.09
441.35
449.61
457.87
466.13
474.39
482.65
490.91
499.17
507.43
515.69
523.95
532.21
540.47
548.73
556.99
565.25
573.51
581.77
590.03
598.29
606.55
614.81
623.07
631.33
639.59
647.85
656.11
664.37
672.63
680.89
689.15
697.41
705.67
713.93
722.19
730.45
738.71
746.97
755.23
763.49
771.75
780.01
788.27
796.53
804.79
813.05
821.31
829.57
837.83
$277.93
284.19
290.45
296.71
302.97
309.23
315.49
321.75
328.01
334.27
340.53
346.79
353.05
361.31
369.57
377.83
386.09
394.35
402.61
410.87
419.13
427.39
435.65
443.91
452.17
460.43
468.69
476.95
485.21
493.47
501.73
509.99
518.25
526.51
534.77
543.03
551.29
559.55
567.81
576.07
584.33
592.59
600.85
609.11
617.37
625.63
633.89
642.15
650.41
658.67
666.93
675.19
683.45
691.71
699.97
708.23
716.49
724.75
733.01
741.27
749.53
757.79
766.05
774.31
782.57
790.83
$246.93
253.19
259.45
265.71
271.97
278.23
284.49
290.75
297.01
303.27
309.53
315.79
322.05
328.31
334.57
340.83
347.09
353.35
359.61
365.87
372.13
379.39
387.65
395.91
404.17
412.43
420.69
428.95
437.21
445.47
453.73
461.99
470.25
478.51
486.77
495.03
503.29
511.55
519.81
528.07
536.33
544.59
552.85
561.11
569.37
577.63
585.89
594.15
602.41
610.67
618.93
627.19
635.45
643.71
651.97
660.23
668.49
676.75
685.01
693.27
701.53
709.79
718.05
726.31
734.57
742.83
$214.93
221.19
227.45
233.71
239.97
246.23
252.49
258.75
265.01
271.27
277.53
283.79
290.05
296.31
302.57
308.83
315.09
321.35
327.61
333.87
340.13
346.39
352.65
358.91
365.17
371.43
377.69
383.95
390.21
398.47
406.73
414.99
423.25
431.51
439.77
448.03
456.29
464.55
472.81
481.07
489.33
497.59
505.85
514.11
522.37
530.63
538.89
547.15
555.41
563.67
571.93
580.19
588.45
596.71
604.97
613.23
621.49
629.75
638.01
646.27
654.53
662.79
671.05
679.31
687.57
695.83
$182.93
189.19
195.45
201.71
207.97
214.23
220.49
226.75
233.01
239.27
245.53
251.79
258.05
264.31
270.57
276.83
283.09
289.35
295.61
301.87
308.13
314.39
320.65
326.91
333.17
339.43
345.69
351.95
358.21
364.47
370.73
376.99
383.25
389.51
395.77
402.03
408.29
416.55
424.81
433.07
441.33
449.59
457.85
466.11
474.37
482.63
490.89
499.15
507.41
515.67
523.93
532.19
540.45
548.71
556.97
565.23
573.49
581.75
590.01
598.27
606.53
614.79
623.05
631.31
639.57
647.83
$181.93
184.19
186.45
188.71
190.97
193.23
195.49
197.75
202.01
208.27
214.53
220.79
227.05
233.31
239.57
245.83
252.09
258.35
264.61
270.87
277.13
283.39
289.65
295.91
302.17
308.43
314.69
320.95
327.21
333.47
339.73
345.99
352.25
358.51
364.77
371.03
377.29
383.55
389.81
396.07
402.33
408.59
414.85
421.11
427.37
435.63
443.89
452.15
460.41
468.67
476.93
485.19
493.45
501.71
509.97
518.23
526.49
534.75
543.01
551.27
559.53
567.79
576.05
584.31
592.57
600.83
$181.93
184.19
186.45
188.71
190.97
193.23
195.49
197.75
200.01
202.27
204.53
206.79
209.05
211.31
213.57
215.83
220.09
226.35
232.61
238.87
245.13
251.39
257.65
263.91
270.17
276.43
282.69
288.95
295.21
301.47
307.73
313.99
320.25
326.51
332.77
339.03
345.29
351.55
357.81
364.07
370.33
376.59
382.85
389.11
395.37
401.63
407.89
414.15
420.41
426.67
432.93
439.19
445.45
453.71
461.97
470.23
478.49
486.75
495.01
503.27
511.53
519.79
528.05
536.31
544.57
552.83
Page 63
Page 64
$12
15
18
21
24
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
10
5.65%
$0.76
0.93
1.10
1.27
1.44
2.61
2.78
2.95
3.12
4.29
4.46
4.63
5.80
5.97
6.14
7.31
7.47
8.64
8.81
8.98
10.15
10.32
11.49
11.66
12.83
13.00
14.17
14.34
15.51
15.68
15.85
17.02
17.19
18.36
18.53
19.70
19.86
21.03
21.20
21.37
22.54
22.71
23.88
24.05
25.22
25.39
26.56
26.73
27.90
28.07
29.24
30.41
30.58
31.75
32.92
34.09
34.25
35.42
36.59
37.76
37.93
39.10
40.27
41.44
41.61
42.78
43.95
45.12
45.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
3.46
3.63
3.80
4.97
5.14
5.31
5.47
6.64
6.81
6.98
8.15
8.32
9.49
9.66
10.83
11.00
11.17
12.34
12.51
13.68
13.85
15.02
15.19
16.36
16.53
16.70
17.86
18.03
19.20
19.37
20.54
20.71
21.88
22.05
23.22
23.39
23.56
24.73
24.90
26.07
26.24
27.41
27.58
28.75
28.92
30.09
31.25
31.42
32.59
33.76
34.93
35.10
36.27
37.44
38.61
38.78
39.95
41.12
42.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
4.31
4.47
4.64
5.81
5.98
6.15
6.32
7.49
7.66
7.83
9.00
9.17
10.34
10.51
11.68
11.85
12.02
13.19
13.36
14.53
14.70
15.86
16.03
17.20
17.37
18.54
18.71
18.88
20.05
20.22
21.39
21.56
22.73
22.90
24.07
24.24
24.41
25.58
25.75
26.92
27.09
28.25
28.42
29.59
29.76
30.93
32.10
33.27
33.44
34.61
35.78
36.95
37.12
38.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
5.15
5.32
5.49
6.66
6.83
7.00
7.17
8.34
8.51
8.68
9.85
10.02
11.19
11.36
12.53
12.70
13.86
14.03
14.20
15.37
15.54
16.71
16.88
18.05
18.22
19.39
19.56
19.73
20.90
21.07
22.24
22.41
23.58
23.75
24.92
25.09
26.25
26.42
26.59
27.76
27.93
29.10
29.27
30.44
30.61
31.78
32.95
34.12
34.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
6.00
6.17
6.34
7.51
7.68
7.85
9.02
9.19
9.36
9.53
10.70
10.86
12.03
12.20
13.37
13.54
14.71
14.88
16.05
16.22
16.39
17.56
17.73
18.90
19.07
20.24
20.41
21.58
21.75
21.92
23.09
23.25
24.42
24.59
25.76
25.93
27.10
27.27
28.44
28.61
28.78
29.95
30.12
31.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
6.85
7.02
7.19
8.36
8.53
8.70
9.86
10.03
10.20
11.37
11.54
11.71
12.88
13.05
14.22
14.39
15.56
15.73
16.90
17.07
17.24
18.41
18.58
19.75
19.92
21.09
21.25
22.42
22.59
23.76
23.93
24.10
25.27
25.44
26.61
26.78
27.95
28.12
29.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
7.70
7.86
8.03
9.20
9.37
9.54
10.71
10.88
11.05
12.22
12.39
12.56
13.73
13.90
15.07
15.24
16.41
16.58
17.75
17.92
19.09
19.25
19.42
20.59
20.76
21.93
22.10
23.27
23.44
24.61
24.78
24.95
26.12
26.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
8.37
8.54
8.71
8.88
10.05
10.22
10.39
11.56
11.73
11.90
13.07
13.24
14.41
14.58
14.75
15.92
16.09
17.25
17.42
18.59
18.76
19.93
20.10
20.27
21.44
21.61
22.78
22.95
24.12
24.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
7.88
8.05
9.22
9.39
9.56
9.73
10.90
11.07
11.24
12.41
12.58
12.75
13.92
14.09
15.25
15.42
15.59
16.76
16.93
18.10
18.27
19.44
19.61
20.78
20.95
22.12
22.29
5.65%
$0.76
0.93
1.10
1.27
1.44
1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
7.88
8.05
8.22
8.39
8.56
8.73
8.90
10.07
10.24
10.41
11.58
11.75
11.92
12.09
13.25
13.42
13.59
14.76
14.93
16.10
16.27
17.44
17.61
17.78
18.95
19.12
20.29
$222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
10
$22.46
23.63
23.80
24.97
25.14
26.31
26.48
27.64
27.81
27.98
29.15
29.32
30.49
30.66
31.83
32.00
33.17
33.34
34.51
34.68
35.85
37.02
37.19
38.36
39.53
40.70
40.87
42.03
43.20
44.37
44.54
45.71
46.88
48.05
48.22
49.39
50.56
51.73
51.90
53.07
54.21
54.32
55.44
55.55
56.66
56.78
57.89
58.00
59.11
59.23
60.34
60.45
61.57
61.68
62.79
62.91
64.02
64.13
65.24
65.36
66.47
66.58
67.70
67.81
68.92
69.04
$20.46
21.63
21.80
22.97
23.14
23.31
24.48
24.64
25.81
25.98
27.15
27.32
28.49
28.66
29.83
30.00
30.17
31.34
31.51
32.68
32.85
34.02
34.19
35.36
35.53
36.70
37.87
39.03
39.20
40.37
41.54
42.71
42.88
44.05
45.22
46.39
46.56
47.73
48.90
50.07
50.21
51.32
51.44
52.55
52.66
53.78
53.89
55.00
55.11
56.23
56.34
57.45
57.57
58.68
58.79
59.91
60.02
61.13
61.24
62.36
62.47
63.58
63.70
64.81
64.92
66.04
$46.46
47.63
48.80
48.97
50.14
51.31
52.48
52.64
53.81
54.98
56.15
56.32
57.49
58.66
59.83
60.00
61.17
62.34
63.51
63.68
64.85
66.02
67.19
67.36
68.53
69.70
70.87
71.03
72.20
73.37
74.54
74.71
75.88
77.05
78.22
78.39
79.56
80.73
81.90
82.07
83.21
84.32
84.44
85.55
85.66
86.78
86.89
88.00
88.11
89.23
89.34
90.45
90.57
91.68
91.79
92.91
94.02
94.13
95.24
95.36
96.47
96.58
97.70
98.81
98.92
100.04
$42.46
43.63
44.80
45.97
46.14
47.31
48.48
49.64
49.81
50.98
52.15
53.32
53.49
54.66
55.83
57.00
57.17
58.34
59.51
60.68
60.85
62.02
63.19
64.36
64.53
65.70
66.87
68.03
68.20
69.37
70.54
71.71
71.88
73.05
74.22
75.39
75.56
76.73
77.90
79.07
79.21
80.32
80.44
81.55
81.66
82.78
82.89
84.00
84.11
85.23
85.34
86.45
86.57
87.68
87.79
88.91
90.02
90.13
91.24
91.36
92.47
92.58
93.70
93.81
94.92
96.04
$39.46
40.63
40.80
41.97
43.14
44.31
44.48
45.64
46.81
47.98
48.15
49.32
50.49
51.66
51.83
53.00
54.17
55.34
55.51
56.68
57.85
59.02
59.19
60.36
61.53
62.70
62.87
64.03
65.20
66.37
66.54
67.71
68.88
70.05
70.22
71.39
72.56
73.73
73.90
75.07
76.21
76.32
77.44
77.55
78.66
78.78
79.89
80.00
81.11
81.23
82.34
82.45
83.57
83.68
84.79
84.91
86.02
86.13
87.24
87.36
88.47
88.58
89.70
89.81
90.92
91.04
$35.46
36.63
37.80
37.97
39.14
40.31
41.48
41.64
42.81
43.98
45.15
45.32
46.49
47.66
48.83
49.00
50.17
51.34
52.51
52.68
53.85
55.02
56.19
56.36
57.53
58.70
59.87
60.03
61.20
62.37
63.54
63.71
64.88
66.05
67.22
67.39
68.56
69.73
70.90
71.07
72.21
73.32
73.44
74.55
74.66
75.78
75.89
77.00
77.11
78.23
78.34
79.45
79.57
80.68
80.79
81.91
82.02
83.13
83.24
84.36
84.47
85.58
85.70
86.81
86.92
88.04
$32.46
32.63
33.80
34.97
36.14
36.31
37.48
38.64
39.81
39.98
41.15
42.32
43.49
43.66
44.83
46.00
47.17
47.34
48.51
49.68
50.85
51.02
52.19
53.36
54.53
54.70
55.87
57.03
58.20
58.37
59.54
60.71
61.88
62.05
63.22
64.39
65.56
65.73
66.90
68.07
68.21
69.32
69.44
70.55
70.66
71.78
71.89
73.00
73.11
74.23
74.34
75.45
75.57
76.68
76.79
77.91
78.02
79.13
79.24
80.36
80.47
81.58
81.70
82.81
82.92
84.04
$29.46
29.63
30.80
30.97
32.14
33.31
33.48
34.64
35.81
36.98
37.15
38.32
39.49
40.66
40.83
42.00
43.17
44.34
44.51
45.68
46.85
48.02
48.19
49.36
50.53
51.70
51.87
53.03
54.20
55.37
55.54
56.71
57.88
59.05
59.22
60.39
61.56
62.73
62.90
64.07
65.21
65.32
66.44
66.55
67.66
67.78
68.89
69.00
70.11
70.23
71.34
71.45
72.57
72.68
73.79
73.91
75.02
75.13
76.24
76.36
77.47
77.58
78.70
78.81
79.92
80.04
$27.46
27.63
28.80
28.97
30.14
30.31
31.48
31.64
31.81
32.98
34.15
34.32
35.49
36.66
37.83
38.00
39.17
40.34
41.51
41.68
42.85
44.02
45.19
45.36
46.53
47.70
48.87
49.03
50.20
51.37
52.54
52.71
53.88
55.05
56.22
56.39
57.56
58.73
59.90
60.07
61.21
62.32
62.44
63.55
63.66
64.78
64.89
66.00
66.11
67.23
67.34
68.45
68.57
69.68
69.79
70.91
71.02
72.13
72.24
73.36
73.47
74.58
74.70
75.81
75.92
77.04
$25.46
25.63
26.80
26.97
27.14
28.31
28.48
29.64
29.81
30.98
31.15
32.32
32.49
32.66
33.83
35.00
36.17
36.34
37.51
38.68
39.85
40.02
41.19
42.36
43.53
43.70
44.87
46.03
47.20
47.37
48.54
49.71
50.88
51.05
52.22
53.39
54.56
54.73
55.90
57.07
57.21
58.32
58.44
59.55
59.66
60.78
60.89
62.00
62.11
63.23
63.34
64.45
64.57
65.68
65.79
66.91
67.02
68.13
68.24
69.36
69.47
70.58
70.70
71.81
71.92
73.04
Page 65
Page 66
$27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
5.65%
$1.61
1.78
1.95
3.12
3.29
3.46
4.63
4.80
4.97
5.14
6.31
6.47
6.64
7.81
7.98
8.15
9.32
9.49
9.66
9.83
11.00
11.17
11.34
12.51
12.68
13.85
14.02
14.19
15.36
15.53
16.70
16.86
18.03
18.20
19.37
19.54
19.71
20.88
21.05
22.22
22.39
23.56
23.73
24.90
25.07
26.24
26.41
26.58
27.75
27.92
29.09
29.25
30.42
30.59
31.76
31.93
32.10
33.27
33.44
34.61
34.78
35.95
36.12
37.29
37.46
38.63
38.80
38.97
40.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
3.97
4.14
4.31
5.47
5.64
5.81
5.98
7.15
7.32
7.49
8.66
8.83
9.00
10.17
10.34
10.51
10.68
11.85
12.02
12.19
13.36
13.53
14.70
14.86
15.03
16.20
16.37
17.54
17.71
18.88
19.05
20.22
20.39
21.56
21.73
21.90
23.07
23.24
24.41
24.58
25.75
25.92
27.09
27.25
27.42
28.59
28.76
29.93
30.10
31.27
31.44
32.61
32.78
33.95
34.12
34.29
35.46
35.63
36.80
36.97
38.14
10
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
5.66
5.83
6.00
7.17
7.34
7.51
8.68
8.85
9.02
9.19
10.36
10.53
10.70
11.86
12.03
12.20
13.37
13.54
13.71
13.88
15.05
15.22
16.39
16.56
17.73
17.90
18.07
19.24
19.41
20.58
20.75
21.92
22.09
23.25
23.42
24.59
24.76
24.93
26.10
26.27
27.44
27.61
28.78
28.95
30.12
30.29
30.46
31.63
31.80
32.97
33.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
6.51
6.68
6.85
8.02
8.19
8.36
9.53
9.70
9.86
10.03
11.20
11.37
11.54
12.71
12.88
13.05
14.22
14.39
14.56
14.73
15.90
16.07
17.24
17.41
18.58
18.75
19.92
20.09
20.25
21.42
21.59
22.76
22.93
24.10
24.27
25.44
25.61
25.78
26.95
27.12
28.29
28.46
29.63
29.80
30.97
31.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
7.19
7.36
7.53
7.70
8.86
9.03
9.20
10.37
10.54
10.71
11.88
12.05
12.22
12.39
13.56
13.73
13.90
15.07
15.24
15.41
16.58
16.75
16.92
18.09
18.25
19.42
19.59
20.76
20.93
21.10
22.27
22.44
23.61
23.78
24.95
25.12
26.29
26.46
27.63
27.80
27.97
29.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
8.03
8.20
8.37
8.54
9.71
9.88
10.05
11.22
11.39
11.56
12.73
12.90
13.07
13.24
14.41
14.58
14.75
15.92
16.09
16.25
17.42
17.59
17.76
18.93
19.10
20.27
20.44
21.61
21.78
22.95
23.12
23.29
24.46
24.63
25.80
25.97
27.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
8.88
9.05
9.22
10.39
10.56
10.73
10.90
12.07
12.24
12.41
13.58
13.75
13.92
15.09
15.25
15.42
15.59
16.76
16.93
17.10
18.27
18.44
18.61
19.78
19.95
21.12
21.29
22.46
22.63
23.80
23.97
25.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
7.88
8.05
8.22
8.39
8.56
9.73
9.90
10.07
11.24
11.41
11.58
11.75
12.92
13.09
13.25
14.42
14.59
14.76
15.93
16.10
16.27
16.44
17.61
17.78
17.95
19.12
19.29
20.46
20.63
20.80
21.97
22.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
7.88
8.05
8.22
8.39
8.56
8.73
8.90
9.07
9.24
9.41
10.58
10.75
10.92
12.09
12.25
12.42
12.59
13.76
13.93
14.10
15.27
15.44
15.61
16.78
16.95
17.12
17.29
18.46
18.63
18.80
19.97
20.14
5.65%
$1.61
1.78
1.95
2.12
2.29
2.46
2.63
2.80
2.97
3.14
3.31
3.47
3.64
3.81
3.98
4.15
4.32
4.49
4.66
4.83
5.00
5.17
5.34
5.51
5.68
5.85
6.02
6.19
6.36
6.53
6.70
6.86
7.03
7.20
7.37
7.54
7.71
7.88
8.05
8.22
8.39
8.56
8.73
8.90
9.07
9.24
9.41
9.58
9.75
9.92
10.09
10.25
11.42
11.59
11.76
12.93
13.10
13.27
14.44
14.61
14.78
14.95
16.12
16.29
16.46
17.63
17.80
17.97
19.14
$237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
393
395
397
399
$40.31
41.48
41.64
42.81
42.98
44.15
44.32
44.49
45.66
45.83
47.00
47.17
48.34
48.51
49.68
49.85
51.02
51.19
51.36
52.53
52.70
53.87
54.03
55.20
56.37
56.54
57.71
58.88
60.05
60.22
61.39
62.56
63.73
63.90
65.07
66.21
66.32
67.44
67.55
68.66
68.78
69.89
70.00
71.11
71.23
72.34
72.45
73.57
73.68
74.79
74.91
76.02
76.13
77.24
77.36
78.47
78.58
79.70
79.81
80.92
81.04
82.15
82.26
83.37
83.49
$38.31
39.48
39.64
39.81
40.98
41.15
42.32
42.49
43.66
43.83
45.00
45.17
46.34
46.51
46.68
47.85
48.02
49.19
49.36
50.53
50.70
51.87
52.03
52.20
53.37
53.54
54.71
54.88
56.05
57.22
57.39
58.56
59.73
60.90
61.07
62.21
63.32
63.44
64.55
64.66
65.78
65.89
67.00
67.11
68.23
68.34
69.45
69.57
70.68
70.79
71.91
72.02
73.13
73.24
74.36
74.47
75.58
75.70
76.81
76.92
78.04
78.15
79.26
79.37
80.49
$36.31
36.48
37.64
37.81
38.98
39.15
40.32
40.49
41.66
41.83
42.00
43.17
43.34
44.51
44.68
45.85
46.02
47.19
47.36
47.53
48.70
48.87
50.03
50.20
51.37
51.54
52.71
52.88
54.05
54.22
54.39
55.56
55.73
56.90
58.07
58.21
59.32
59.44
60.55
60.66
61.78
61.89
63.00
63.11
64.23
64.34
65.45
65.57
66.68
66.79
67.91
68.02
69.13
69.24
70.36
70.47
71.58
71.70
72.81
72.92
74.04
74.15
75.26
75.37
76.49
10
$21.31
21.48
21.64
22.81
22.98
24.15
24.32
25.49
25.66
26.83
27.00
28.17
28.34
28.51
29.68
29.85
31.02
31.19
32.36
32.53
33.70
33.87
34.03
35.20
35.37
36.54
36.71
37.88
38.05
39.22
39.39
40.56
40.73
40.90
42.07
42.21
43.32
43.44
43.55
43.66
44.78
44.89
45.00
46.11
46.23
46.34
47.45
47.57
47.68
47.79
48.91
49.02
49.13
50.24
50.36
50.47
51.58
51.70
51.81
51.92
53.04
53.15
53.26
54.37
54.49
$19.31
19.48
19.64
20.81
20.98
22.15
22.32
23.49
23.66
23.83
25.00
25.17
26.34
26.51
27.68
27.85
29.02
29.19
29.36
30.53
30.70
31.87
32.03
33.20
33.37
34.54
34.71
35.88
36.05
36.22
37.39
37.56
38.73
38.90
40.07
40.21
40.32
41.44
41.55
41.66
42.78
42.89
43.00
43.11
44.23
44.34
44.45
45.57
45.68
45.79
46.91
47.02
47.13
47.24
48.36
48.47
48.58
49.70
49.81
49.92
51.04
51.15
51.26
51.37
52.49
$34.31
34.48
35.64
35.81
36.98
37.15
37.32
38.49
38.66
39.83
40.00
41.17
41.34
42.51
42.68
42.85
44.02
44.19
45.36
45.53
46.70
46.87
48.03
48.20
49.37
49.54
49.71
50.88
51.05
52.22
52.39
53.56
53.73
54.90
55.07
55.21
56.32
56.44
56.55
57.66
57.78
58.89
59.00
60.11
60.23
61.34
61.45
62.57
62.68
63.79
63.91
65.02
65.13
66.24
66.36
67.47
67.58
68.70
68.81
69.92
70.04
71.15
71.26
72.37
72.49
$32.31
32.48
32.64
33.81
33.98
35.15
35.32
36.49
36.66
37.83
38.00
38.17
39.34
39.51
40.68
40.85
42.02
42.19
43.36
43.53
44.70
44.87
45.03
46.20
46.37
47.54
47.71
48.88
49.05
50.22
50.39
50.56
51.73
51.90
53.07
53.21
54.32
54.44
54.55
54.66
55.78
55.89
56.00
57.11
57.23
57.34
58.45
58.57
59.68
59.79
60.91
61.02
62.13
62.24
63.36
63.47
64.58
64.70
65.81
65.92
67.04
67.15
68.26
68.37
69.49
$29.31
30.48
30.64
31.81
31.98
33.15
33.32
33.49
34.66
34.83
36.00
36.17
37.34
37.51
38.68
38.85
40.02
40.19
40.36
41.53
41.70
42.87
43.03
44.20
44.37
45.54
45.71
45.88
47.05
47.22
48.39
48.56
49.73
49.90
51.07
51.21
51.32
52.44
52.55
52.66
53.78
53.89
54.00
54.11
55.23
55.34
55.45
56.57
56.68
56.79
57.91
58.02
58.13
58.24
59.36
59.47
60.58
60.70
61.81
61.92
63.04
63.15
64.26
64.37
65.49
$27.31
28.48
28.64
29.81
29.98
30.15
31.32
31.49
32.66
32.83
34.00
34.17
35.34
35.51
35.68
36.85
37.02
38.19
38.36
39.53
39.70
40.87
41.03
42.20
42.37
42.54
43.71
43.88
45.05
45.22
46.39
46.56
47.73
47.90
48.07
49.21
49.32
49.44
50.55
50.66
50.78
51.89
52.00
52.11
53.23
53.34
53.45
53.57
54.68
54.79
54.91
56.02
56.13
56.24
57.36
57.47
57.58
57.70
58.81
58.92
59.04
60.15
60.26
61.37
61.49
$25.31
25.48
26.64
26.81
27.98
28.15
29.32
29.49
30.66
30.83
31.00
32.17
32.34
33.51
33.68
34.85
35.02
36.19
36.36
37.53
37.70
37.87
39.03
39.20
40.37
40.54
41.71
41.88
43.05
43.22
43.39
44.56
44.73
45.90
46.07
47.21
47.32
47.44
48.55
48.66
48.78
48.89
50.00
50.11
50.23
51.34
51.45
51.57
52.68
52.79
52.91
53.02
54.13
54.24
54.36
55.47
55.58
55.70
56.81
56.92
57.04
57.15
58.26
58.37
58.49
$23.31
23.48
24.64
24.81
25.98
26.15
26.32
27.49
27.66
28.83
29.00
30.17
30.34
31.51
31.68
32.85
33.02
33.19
34.36
34.53
35.70
35.87
37.03
37.20
38.37
38.54
38.71
39.88
40.05
41.22
41.39
42.56
42.73
43.90
44.07
44.21
45.32
45.44
45.55
46.66
46.78
46.89
48.00
48.11
48.23
48.34
49.45
49.57
49.68
50.79
50.91
51.02
52.13
52.24
52.36
52.47
53.58
53.70
53.81
54.92
55.04
55.15
56.26
56.37
56.49
Page 67
Page 68
Withholding Tables
To figure the amount of tax to withhold each time you make
a payment, use the table on page 69 for the period for
which you make payments. For example, if you make
payments weekly, use Table 1; if you make payments
monthly, use Table 4. If the total payments to an individual
for the year are $9,750 or less, no withholding is required.
Example. A tribal member is paid monthly. The monthly
payment is $5,000. Using Table 4, Monthly Distribution
Period, to figure the withholding. Subtract $3,758 from the
$5,000 payment for a remainder of $1,242. Multiply this
amount by 25% for a total of $310.50. Add $405.50 for a
total withholding of $716.00.
Depositing and reporting withholding. Combine the Indian gaming withholding with all other nonpayroll withholding (for example, backup withholding and withholding on
gambling winnings). Generally, you must deposit the
amounts withheld using electronic funds transfer. See Depositing Taxes in Publication 15 (Circular E) for a detailed
discussion of the deposit requirements.
Report Indian gaming withholding on Form 945. Also,
report the payments and withholding to tribal members and
to the IRS on Form 1099-MISC.
Not over
Over
$188
$355
$867
$1,835
$0
But not
over
$355
$867
$1,835
-----
10%
$16.70 plus 15%
$93.50 plus 25%
$335.50 plus 28%
Not over
of excess over Over
.....
$188
$375
.....
$355
$710
.....
$867
$1,735
.....
$1,835
$3,669
$0
But not
over
$710
$1,735
$3,669
------
10%
$33.50 plus 15%
$187.25 plus 25%
$670.75 plus 28%
of excess over
.....
$375
.....
$710
.....
$1,735
.....
$3,669
Not over
Over
$406
$769
$1,879
$3,975
$0
But not
over
$769
$1,879
$3,975
------
10%
$36.30 plus 15%
$202.80 plus 25%
$726.80 plus 28%
Not over
of excess over Over
.....
$406
$813
.....
$769
$1,538
.....
$1,879
$3,758
.....
$3,975
$7,950
$0
But not
over
$1,538
$3,758
$7,950
------
10%
$72.50 plus 15%
$405.50 plus 25%
$1,453.50 plus 28%
of excess over
.....
$813
.....
$1,538
.....
$3,758
.....
$7,950
Not over
Over
$2,438
$4,613
$11,275
$23,850
$2,438
But not
over
$4,613
$11,275
$23,850
-------
$0
10%
$217.50 plus 15%
$1,216.80 plus 25%
$4,360.55 plus 28%
Not over
of excess over Over
.....
$2,438
$4,875
.....
$4,613
$9,225
. . . . . $11,275 $22,550
. . . . . $23,850 $47,700
$4,875
$0
But not
over
$9,225
$22,550
$47,700
------
10%
$435.00 plus 15%
$2,433.75 plus 25%
$8,721.25 plus 28%
of excess over
.....
$4,875
.....
$9,225
. . . . . $22,550
. . . . . $47,700
Not over
$9,750
Over
$9,750
$18,450
$45,100
$95,400
But not
over
$18,450
$45,100
$95,400
------
10%
$870.00 plus 15%
$4,867.00 plus 25%
$17,442.50 plus 28%
Not over
of excess over Over
.....
$9,750
$37.50
. . . . . $18,450
$71.00
. . . . . $45,100 $173.50
. . . . . $95,400 $366.90
$37.50
$0
But not
over
$71.00
$173.50
$366.90
------
10%
$3.35 plus 15%
$18.73 plus 25%
$67.08 plus 28%
of excess over
.....
$37.50
.....
$71.00
. . . . . $173.50
. . . . . $366.90
Page 69
Index
To help us develop a more useful index, please let us know if you have ideas for index entries.
See Comments and Suggestions in the Introduction for the ways you can reach us.
A
Agents, reporting . . . . . . . . . . . . . . . .
Alternative methods of
withholding . . . . . . . . . . . . . . . . . . . .
Annuity payments . . . . . . . . . . . . . . .
Awards, employee
achievement . . . . . . . . . . . . . . . . . . .
20
23
22
11
B
Back pay . . . . . . . . . . . . . . . . . . . . . . . . . 12
Below-market rate loans . . . . . . . . 13
C
Comments on publication . . . . . . . . 4
Common paymaster . . . . . . . . . . . . . 20
Common-law employees . . . . . . . . . 4
Common-law rules . . . . . . . . . . . . . . . 7
Corporate officers . . . . . . . . . . . . . . . . 5
D
Deferred compensation plans,
nonqualified . . . . . . . . . . . . . . . . . . . 14
Direct sellers . . . . . . . . . . . . . . . . . . . . . . 6
Director of corporation . . . . . . . . . . . 5
E
Electronic Form W-2 . . . . . . . . . . . . . . 3
Employee achievement
awards . . . . . . . . . . . . . . . . . . . . . . . . . 11
Employee or contractor:
Attorney . . . . . . . . . . . . . . . . . . . . . . . . . 9
Automobile industry . . . . . . . . . . . . . . 8
Building industry . . . . . . . . . . . . . . . . . 8
Computer industry . . . . . . . . . . . . . . . 8
Salesperson . . . . . . . . . . . . . . . . . . . . . 9
Taxicab driver . . . . . . . . . . . . . . . . . . . 9
Trucking industry . . . . . . . . . . . . . . . . 8
Employees taxes paid by
employer . . . . . . . . . . . . . . . . . . . . . . . 21
Employees:
Common-law rules . . . . . . . . . . . . . . . 7
Page 70
Industry examples . . . . . . . . . . . . . . . 8
Statutory . . . . . . . . . . . . . . . . . . . . . . . . . 5
Employees defined . . . . . . . . . . . . . . . 4
Employees misclassification . . . . . 6
Excessive termination payments
(golden parachute) . . . . . . . . . . . . 13
Exempt organizations . . . . . . . . . . . . 9
F
Fellowship payments . . . . . . . . . . . . 12
Form W-2, electronic filing . . . . . . . 3
Formula tables . . . . . . . . . . . . . . . 26, 27
G
Golden parachute . . . . . . . . . . . . . . . . 13
I
Idle time . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Independent contractors . . . . . . . . . 4
Indian gaming profits . . . . . . . . . . . . 68
Interest-free loans . . . . . . . . . . . . . . . 13
International social security
agreements . . . . . . . . . . . . . . . . . . . . 22
L
Leased employees . . . . . . . . . . . . . . . . 5
Leave sharing plans . . . . . . . . . . . . . 13
Loans, interest-free or
below-market rate . . . . . . . . . . . . . 13
M
Ministers . . . . . . . . . . . . . . . . . . . . . . . . . 10
Misclassification of
employees . . . . . . . . . . . . . . . . . . . . . . 6
N
Nonqualified plans . . . . . . . . . . . . . . 14
Outplacement services . . . . . . . . . . 12
P
Pension payments . . . . . . . . . . . . . . . 22
R
Real estate agents . . . . . . . . . . . . . . . . 6
Religious exemptions . . . . . . . . . . . 10
Reporting agents . . . . . . . . . . . . . . . . 20
S
Scholarship payments . . . . . . . . . . 12
Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . . 14
SIMPLE retirement plans . . . . . . . . 14
Simplified employee
pension . . . . . . . . . . . . . . . . . . . . . . . . 14
Statutory employees . . . . . . . . . . . . . 5
Statutory nonemployees . . . . . . . . . 6
Suggestions for publication . . . . . 4
Supplemental unemployment
benefits . . . . . . . . . . . . . . . . . . . . . . . . 12
T
Tax-exempt organizations . . . . . . . . 9
Tax-sheltered annuities . . . . . . . . . 14
Technical service specialists . . . . 6
Third-party sick pay . . . . . . . . . . . . . 18
W
Withholding:
Alternative methods . . . . . . . . . . . .
Idle time payments . . . . . . . . . . . . .
Indian gaming profits . . . . . . . . . . .
Pensions and annuities . . . . . . . . .
Sick pay . . . . . . . . . . . . . . . . . . . . . . . .
23
12
68
22
17
O
Officer of corporation . . . . . . . . . . . . 5
Quick and Easy Access to IRS Tax Help and Tax Products
Internet
Phone
Order current year forms, instructions,
and publications, and prior year forms
and instructions by calling
1-800-TAX-FORM (1-800-829-3676).
You should receive your order within
10 days.
Walk-In
You can pick up some of the most
requested forms, instructions, and
publications at many IRS offices, post
offices, and libraries. Some grocery
stores, copy centers, city and county
government offices, credit unions, and
office supply stores have a collection of
reproducible tax forms available to
photocopy or print from a CD-ROM.
Page 71