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Article ID: 1002747         Send us your feedback about this article  View the print friendly version of this article
Tax Table - Federal Income
Summary: Use this table along with the Federal Instructions to determine the amount of federal income taxes that will be withheld.

Published: 2010.05.11 

Federal Withholding Tax Table for Wages Paid January 1, 2010 and After 

Biweekly Payroll Period Monthly Payroll Period
Single Persons Single Persons
If Taxable Income Is... Computed Tax Is... If Taxable Income Is... Computed Tax Is...

Over

But Not Over

The total of this column plus»

The % in this column times»

The amount over (Taxable income less the amount in this column)

Over But Not Over The total of this column plus» The % in this column times» The amount over (Taxable income less the amount in this column)
0 233 No Tax Withheld  0 504 No Tax Withheld
233 401 0 10% 233 504 869 0 10% 504
401 1,387 16.80 15% 401 869 3,004 36.50 15% 869
1,387 2,604 164.70 25% 1,387 3,004 5,642 356.75 25% 3,004
2,604 3,248 468.95 27% 2,604 5,642 7,038 1,016.25 27% 5,642
3,248 3,373 642.83 30% 3,248 7,038 7,308 1,393.17 30% 7,038
3,373 6,688 680.33 28% 3,373 7,308 14,492 1,474.17 28% 7,308
6,688 14,450 1,608.53 33% 6,688 14,492 31,308 3,485.69 33% 14,492
14,450 Over 4,169.99 35% 14,450 31,308 Over 9,034.97 35% 31,308
Married Persons Married Persons
If Taxable Income Is... Computed Tax Is... If Taxable Income Is... Computed Tax Is...
Over

But Not Over

The total of this column plus»

The % in this column times»

The amount over (Taxable income less the amount in this column)

Over

But Not Over

The total of this column plus»

The % in this column times»

The amount over (Taxable income less the amount in this column)

0 529 No Tax Withheld 0 1,146 No Tax Withheld
529 942 0 10% 529 1,146 2,042 0 10% 1,146
942 2,913 41.30 15% 942 2,042 6,313 89.60 15% 2,042
2,913 3,617 336.95 25% 2,913 6,313 7,838 730.25 25% 6,313
3,617 4,771 512.95 27% 3,617 7,838 10,338 1,111.50 27% 7,838
4,771 5,579 824.53 25% 4,771 10,338 12,088 1,786.50 25% 10,338
5,579 8,346 1026.53 28% 5,579 12,088 18,083 2,224.00 28% 12,088
8,346 14,669 1,801.29 33% 8,346 18,083 31,783 3,902.60 33% 18,083
14,669 Over 3,887.88 35% 14,669 31,783 Over 8,423.60 35% 31,783

Employees Taxable Income

  • Biweekly Employees Allowance: Gross less (number of allowances per W-4 form x  $140.38).
  • Monthly Employees Allowance: Gross less (number of allowances per W-4 form x  $304.17).

Flat Tax Rate

  • Supplemental Flat Tax Rate is 25% for Federal and 6.6% for the State of California.
  • Bonus Flat Tax Rate is 25% for Federal and 10.23% for the State of California.

Social Security (FICA): The Social Security wage base for 2010 is $106,800. There is no wage base limit for Medicare. The Social Security tax rate will remain 7.65% for employees and employers. It is composed of 6.2% for OASDI (Old Age, Survivors, and Disability Insurance) and 1.45% for Medicare (Hospital Insurance).

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Payroll Services Tax Team
Phone: (310) 794-8726 | Fax: (310) 794-8751 | Mail Code: 141648

Address
10920 Wilshire Boulevard, Suite 620
Los Angeles, CA 90024-6505
  Office Hours
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Saturday & Sunday Closed

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