Department of the Treasury

Internal Revenue Service

Publication 15-T

Cat. No. 32112B

Federal Income Tax Withholding Methods

For use in 2020


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Contents

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

1. Percentage Method Tables for Automated

Payroll Systems . . . . . . . . . . . . . . . . . . . . . . . . 5

2. Wage Bracket Method Tables for Manual

Payroll Systems With Forms W-4 From

2020 or Later. . . . . . . . . . . . . . . . . . . . . . . . . . 7

3. Wage Bracket Method Tables for Manual

Payroll Systems With Forms W-4 From

2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . . 22

4. Percentage Method Tables for Manual

Payroll Systems With Forms W-4 From

2020 or Later. . . . . . . . . . . . . . . . . . . . . . . . . 51

5. Percentage Method Tables for Manual

Payroll Systems With Forms W-4 From

2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . . 57

6. Alternative Methods for Figuring

Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . 61

7. Tables for Withholding on Distributions of

Indian Gaming Profits to Tribal Members. . . 62

How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 64

Future Developments

For the latest information about developments related to Pub. 15-T, such as legislation enacted after it was published, go to IRS.gov/Pub15T.

Introduction

This publication supplements Pub. 15, Employer's Tax Guide, and Pub. 51, Agricultural Employer’s Tax Guide. It describes how to figure withholding using the Wage Bracket Method or Percentage Method, describes the al-ternative methods for figuring withholding, and provides the Tables for Withholding on Distributions of Indian Gam-ing Profits to Tribal Members. You may also use the In-come Tax Withholding Assistant for Employers at IRS.gov/ITWA to help you figure federal income tax with-holding.

Although this publication may be used in certain situa-tions to figure federal income tax withholding on supple-mental wages, the methods of withholding described in this publication can’t be used if the 37% mandatory flat rate withholding applies or if the 22% optional flat rate withholding is used to figure federal income tax withhold-ing. For more information about withholding on supple-mental wages, see section 7 of Pub. 15.

Although this publication may be used to figure federal income tax withholding on periodic payments of pensions and annuities, the methods of withholding described in this publication can’t be used to figure withholding on non-periodic payments or withholding on eligible rollover

Dec 20, 2019

distributions. For more information about withholding on pensions and annuities, see section 8 of Pub. 15-A, Em-ployer’s Supplemental Tax Guide.

Comments and suggestions. We welcome your com-ments about this publication and your suggestions for fu-ture editions.

You can send us comments from IRS.gov/ FormComments.

Or you can write to:

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Tax questions. If you have a tax question not an-swered by this publication or How To Get Tax Help sec-tion at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics using the search feature or by viewing the cate-gories listed.

Getting tax forms, instructions, and publications. Visit IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

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2020 Form W-4

The 2020 Form W-4 has been redesigned to reduce the form's complexity and to increase transparency and accu-racy in the withholding system. Beginning with the 2020 Form W-4, employees will no longer be able to request adjustments to their withholding using withholding allow-ances. Instead, using the new Form W-4, employees will provide employers with amounts to increase or decrease

Page 2

the amount of taxes withheld and amounts to increase or decrease the amount of wage income subject to income tax withholding.

The 2020 Form W-4 contains 5 steps. Every 2020 Form W-4 employers receive from an employee should show a completed Step 1 (name, address, social security number, and filing status) and a dated signature on Step 5. Employees will complete Steps 2, 3, and/or 4 only if rel-evant to their personal situations. Steps 2, 3, and 4 show adjustments that will affect withholding calculations.

For employees who don’t complete any steps other than Step 1 and Step 5, employers will withhold the amount based on the filing status, wage amounts, and payroll period. But see Exemption from withholding, later.

For employees completing one or more of Steps 2, 3, and/or 4 on Form W-4, adjustments are as follows.

Step 2. If the employee checks the box in Step 2, the employer will figure withholding from the “Form W-4, Step 2, Checkbox” column in the Percentage Method or Wage Bracket Method tables. This will mean higher withholding for the employee. If the employee chooses one of the other two alternatives from this step, the higher withhold-ing will be included with any other additional tax amounts per pay period in Step 4(c).

Step 3. Employers will use the amount on this line as an annual reduction in the amount of withholding. Employers should use the amount that the employee entered as the total in Step 3 of Form W-4 even if it is not equal to the sum of any amounts entered on the left in Step 3 because the total may take into account other tax credits. If the Step 3 total is blank, but there are amounts entered on one or two of the left lines in Step 3, the employer, at its option, may ask the employee if leaving the line blank was intended.

Steps 4(a) and 4(b). Employers will increase the annual amount of wages subject to income tax withholding by the annual amount shown on Step 4(a) and reduce the an-nual amount of wages subject to income tax withholding by the annual amount shown on Step 4(b).

Step 4(c). Employers will increase withholding by the per pay period tax amount on Step 4(c).

New employee fails to furnish Form W-4. A new em-ployee who is first paid wages in 2020, including an em-ployee who previously worked for you and was rehired in 2020, and who fails to furnish a Form W-4 will be treated as if they had checked the box for Single or Married filing separately in Step 1(c) and made no entries in Step 2, Step 3, or Step 4 of the 2020 Form W-4. However, an em-ployee who was paid wages in 2019 and who failed to fur-nish a Form W-4 should continue to be treated as single and claiming zero allowances on a 2019 Form W -4.

Additional information. See the Frequently Asked Questions (FAQs), available at IRS.gov/Pub15T, for an-swers to questions employers and employees may have

Publication 15-T (2020)

about the changes in the Form W-4 and figuring withhold-ing.

Exemption from withholding. Employees who write “Exempt” on Form W-4 in the space below Step 4(c) shall have no federal income tax withheld from their paychecks except in the case of certain supplemental wages.

Electronic system to receive Form W-4. If you main-tain an electronic Form W-4 system, you should provide a field for employees who are eligible and want to claim an exemption from withholding to certify that they are exempt instead of writing “Exempt” below Step 4(c). You should also include the two conditions that taxpayers are certify-ing that they meet: “you had no federal income tax liability in 2019 and you expect to have no federal income tax lia-bility in 2020.” Additionally, you should continue to provide a field for nonresident aliens to enter nonresident alien status.

Withholding Adjustment for Nonresident Alien Employees

Apply the procedure discussed next to figure the amount of federal income tax to withhold from the wages of non-resident alien employees performing services within the United States.

This procedure only applies to nonresident alien em-ployees who have wages subject to income tax withhold-ing.

Nonresident alien students from India and busi-TIP ness apprentices from India aren't subject to this

procedure.

Instructions. To figure how much federal income tax to withhold from the wages paid to a nonresident alien em-ployee performing services in the United States, use the following steps.

Step 1. Determine if the nonresident alien employee has submitted a 2020 Form W-4 or an earlier Form W-4. Then add to the wages paid to the nonresident alien employee for the payroll period the amount for the applicable type of Form W-4 and payroll period.

If the nonresident alien employee was first paid wages before 2020 and has not submitted a Form W-4 for 2020 or later, add the amount shown in Table 1 to their wages for calculating federal income tax withholding.

Table 1

Payroll Period	Add Additional
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$155.80
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . . .	311.50
Semimonthly . . . . . . . . . . . . . . . . . . . . . . . .	337.50
Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . .	675.00
Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . .	2,025.00
Semiannually . . . . . . . . . . . . . . . . . . . . . . . .	4,050.00
Annually . . . . . . . . . . . . . . . . . . . . . . . . . . .	8,100.00
Daily or Miscellaneous (each day of the payroll	31.20
period) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If the nonresident alien employee has submitted a Form W-4 for 2020 or later or was first paid wages in 2020 or later, add the amount shown in Table 2 to their wages for calculating federal income tax withholding.

Table 2

Payroll Period	Add Additional
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$238.50
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . . .	476.90
Semimonthly . . . . . . . . . . . . . . . . . . . . . . . .	516.70
Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . .	1,033.30
Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . .	3,100.00
Semiannually . . . . . . . . . . . . . . . . . . . . . . . .	6,200.00
Annually . . . . . . . . . . . . . . . . . . . . . . . . . . .	12,400.00
Daily or Miscellaneous (each day of the payroll	47.70
period) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Step 2. Enter the amount figured in Step 1 above as the total taxable wages on line 1a of the withholding work-sheet that you use to figure federal income tax withhold-ing.

The amounts from Tables 1 and 2 are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. The amounts from the tables shouldn't be included in any box on the employee's Form W-2 and don't increase the income tax liability of the employee. Also, the amounts from the tables don't in-crease the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer.

Example. An employer pays wages of $300 for a weekly payroll period to a married nonresident alien em-ployee. The nonresident alien has a properly completed 2019 Form W-4 on file with the employer that shows mari-tal status as "single" with one withholding allowance and indicated status as a nonresident alien on Form W -4, line 6 (see Nonresident alien employee's Form W-4 in section 9 of Pub. 15 for details on how a 2020 Form W-4 must be completed). The employer determines the wages to be used in the withholding tables by adding to the $300 amount of wages paid the amount of $155.80 from Ta-ble 1 under Step 1 ($455.80 total). The employer has a manual payroll system and prefers to use the Wage Bracket Method tables to figure withholding. The em-ployer will use Worksheet 3 and the withholding tables in section 3 to determine the income tax withholding for the

Publication 15-T (2020)Page 3

nonresident alien employee. In this example, the em-ployer would withhold $32 in federal income tax from the weekly wages of the nonresident alien employee.

The $155.80 added to wages for calculating income tax withholding isn't reported on Form W-2 and doesn't in-crease the income tax liability of the employee. Also, the $155.80 added to wages doesn't affect the social security tax or Medicare tax liability of the employer or the em-ployee, or the FUTA tax liability of the employer.

Supplemental wage payment. This procedure for de-termining the amount of federal income tax withholding for nonresident alien employees doesn't apply to a supple-mental wage payment (see section 7 in Pub. 15) if the 37% mandatory flat rate withholding applies or if the 22% optional flat rate withholding is being used to figure in-come tax withholding on the supplemental wage payment.

Rounding

To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. You may also round the tax for the pay pe-riod to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be roun-ded to the nearest whole dollar by dropping amounts un-der 50 cents and increasing amounts from 50 to 99 cents to the next dollar. For example, $2.30 becomes $2 and $2.50 becomes $3. This rounding meets the tolerances under section 3402(h)(4).

Page 4Publication 15-T (2020)

1. Percentage Method Tables for Automated Payroll Systems

If you have an automated payroll system, use the work-sheet below and the Percentage Method tables that follow

to figure federal income tax withholding. This method works for Forms W-4 from 2019 or earlier and Forms W-4 from 2020 or later. This method also works for any amount of wages. If the Form W-4 is from 2019 or ealier, this method works for any number of withholding allowances claimed.

Worksheet 1. Employer’s Withholding Worksheet for	Keep for Your Records
Percentage Method Tables for Automated Payroll Systems

Table 3		Semiannually	Quarterly	Monthly	Semimonthly		Biweekly	Weekly	Daily
		2	4	12	24		26	52	260
Step 1.	Adjust the employee’s wage amount
	1a	Enter the employee’s total taxable wages this payroll period . .					..........	...........	........	1a
	1b	Enter the number of pay periods you have per year (see Table 3) . . . . . . . . .						...........	........	1b
	1c	Multiply the amount on line 1a by the number on line 1b . . . . . . . . . . . . . . . .						...........	........	1c
If the employee HAS submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows:
	1d	Enter the amount from Step 4(a) of the employee's Form W-4 .					..........	...........	........	1d
	1e	Add lines 1c and 1d . . . . . .		............	............	. .	..........	...........	........	1e
	1f	Enter the amount from Step 4(b) of the employee's Form W-4 .					..........	...........	........	1f
	1g	If the box in Step 2 of Form W-4 is checked, enter -0-. If the box is not checked, enter $12,900 if the								1g
		taxpayer is married filing jointly or $8,600 otherwise . . . . . . . . . . . . . . . . . .						...........	........
	1h	Add lines 1f and 1g . . . . . .		............	............	. .	..........	...........	........	1h
	1i	Subtract line 1h from line 1e. If zero or less, enter -0-. This is the Adjusted Annual								1i
		Wage Amount	.........	............	............	. .	..........	...........	........

$

$

$

$

$

$

$

$

If the employee HAS NOT submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows:
	1j	Enter the number of allowances claimed on the employee's most recent Form W-4 . . . . . . . . . . . . . . .	1j
	1k	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Multiplyline1jby$4,300	1k	$
	1l	Subtract line 1k from line 1c. If zero or less, enter -0-. This is the Adjusted Annual		$
		Wage Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	1l
Step 2.	Figure the Tentative Withholding Amount
	based on the employee's Adjusted Annual Wage Amount; filing status (Step 1(c) of the 2020 Form W-4) or marital status (line 3 of
	Form W-4 from 2019 or earlier); and whether the box in Step 2 of 2020 Form W-4 is checked.
	Note. Don't use the Head of Household table if the Form W-4 is from 2019 or earlier.

	2a	Enter the employee's Adjusted Annual Wage Amount from line 1i or 1l above . . . . . . . . . . . . . . . . .	2a
	2b	Find the row in the appropriate Annual Percentage Method table in which the amount on line 2a is at
		least the amount in column A but less than the amount in column B, then enter here the amount from	2b
		column A of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	2c	Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2c
	2d	Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2d
	2e	Subtract line 2b from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2e
	2f	Multiply the amount on line 2e by the percentage on line 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2f
	2g	Add lines 2c and 2f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2g
	2h	Divide the amount on line 2g by the number of pay periods on line 1b. This is the Tentative	2h
		Withholding Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Step 3.	Account for tax credits
	3a	If the employee's Form W-4 is from 2020, enter the amount from Step 3 of that form; otherwise	3a
		enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	3b	Divide the amount on line 3a by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . . . . .	3b
	3c	Subtract line 3b from line 2h. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	3c

Step 4.Figure the final amount to withhold

4aEnter the additional amount to withhold from the employee’s Form W-4 (Step 4(c) of the 2020 form or

line 6 on earlier forms) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a

4bAdd lines 3c and 4a. This is the amount to withhold from the employee’s wages this

pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b

$

$

$

%

$

$

$

$

$

$

$

$

$

Publication 15-T (2020)Page 5

2020 Percentage Method Tables for Automated Payroll Systems

	STANDARD Withholding Rate Schedules				Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is					(Use these if the Form W-4 is from 2020 or later and the box in Step 2 of
from 2020 or later and the box in Step 2 of Form W-4 is NOT checked)							Form W-4 IS checked)
If the Adjusted Annual				of the	If the Adjusted Annual					of the
Wage Amount (line 2a)					Wage Amount (line 2a)
		The		amount that				The		amount that
is:					is:
		tentative		the Adjusted				tentative		the Adjusted
	But less		Plus this			But less			Plus this
At least—		amount to		Annual Wage	At least—			amount to		Annual Wage
	than—	withhold is:	percentage—	exceeds—		than—		withhold is:	percentage—	exceeds—
A	B	C	D	E	A	B		C	D	E

Married Filing Jointly

$0	$11,900	$0.00	0%	$0
$11,900	$31,650	$0.00	10%	$11,900
$31,650	$92,150	$1,975.00	12%	$31,650
$92,150	$182,950	$9,235.00	22%	$92,150
$182,950	$338,500	$29,211.00	24%	$182,950
$338,500	$426,600	$66,543.00	32%	$338,500
$426,600	$633,950	$94,735.00	35%	$426,600
$633,950		$167,307.50	37%	$633,950

Single or Married Filing Separately

$0	$3,800	$0.00	0%	$0
$3,800	$13,675	$0.00	10%	$3,800
$13,675	$43,925	$987.50	12%	$13,675
$43,925	$89,325	$4,617.50	22%	$43,925
$89,325	$167,100	$14,605.50	24%	$89,325
$167,100	$211,150	$33,271.50	32%	$167,100
$211,150	$522,200	$47,367.50	35%	$211,150
$522,200		$156,235.00	37%	$522,200

Head of Household

$0	$10,050	$0.00	0%	$0
$10,050	$24,150	$0.00	10%	$10,050
$24,150	$63,750	$1,410.00	12%	$24,150
$63,750	$95,550	$6,162.00	22%	$63,750
$95,550	$173,350	$13,158.00	24%	$95,550
$173,350	$217,400	$31,830.00	32%	$173,350
$217,400	$528,450	$45,926.00	35%	$217,400
$528,450		$154,793.50	37%	$528,450

Married Filing Jointly

$0	$12,400	$0.00	0%	$0
$12,400	$22,275	$0.00	10%	$12,400
$22,275	$52,525	$987.50	12%	$22,275
$52,525	$97,925	$4,617.50	22%	$52,525
$97,925	$175,700	$14,605.50	24%	$97,925
$175,700	$219,750	$33,271.50	32%	$175,700
$219,750	$323,425	$47,367.50	35%	$219,750
$323,425		$83,653.75	37%	$323,425

Single or Married Filing Separately

$0	$6,200	$0.00	0%	$0
$6,200	$11,138	$0.00	10%	$6,200
$11,138	$26,263	$493.75	12%	$11,138
$26,263	$48,963	$2,308.75	22%	$26,263
$48,963	$87,850	$7,302.75	24%	$48,963
$87,850	$109,875	$16,635.75	32%	$87,850
$109,875	$265,400	$23,683.75	35%	$109,875
$265,400		$78,117.50	37%	$265,400

Head of Household

$0	$9,325	$0.00	0%	$0
$9,325	$16,375	$0.00	10%	$9,325
$16,375	$36,175	$705.00	12%	$16,375
$36,175	$52,075	$3,081.00	22%	$36,175
$52,075	$90,975	$6,579.00	24%	$52,075
$90,975	$113,000	$15,915.00	32%	$90,975
$113,000	$268,525	$22,963.00	35%	$113,000
$268,525		$77,396.75	37%	$268,525

Page 6Publication 15-T (2020)

2. Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

If you compute payroll manually, your employee has sub-mitted a Form W-4 for 2020 or later, and you prefer to use

the Wage Bracket method, use the worksheet below and the Wage Bracket Method tables that follow to figure fed-eral income tax withholding.

The Wage Bracket Method tables cover only up to ap-proximately $100,000 in annual wages. If you can't use the Wage Bracket Method tables because taxable wages exceed the amount from the last bracket of the table (based on filing status and pay period), use the Percent-age Method tables in section 4.

Worksheet 2. Employer’s Withholding Worksheet for Wage
Bracket Method Tables for Manual Payroll Systems With									Keep for Your Records
Forms W-4 From 2020 or Later
		Table 4
			Monthly	Semimonthly	Biweekly		Weekly		Daily
			12	24	26		52		260
Step 1.	Adjust the employee’s wage amount
	1a	Enter the employee's total taxable wages this payroll period . . . . . . . . . . . . . . .						. . .	..........	1a	$
	1b	. .Enterthenumberofpayperiodsyouhaveperyear(seeTable4)					..........	. . .	..........	1b
	1c	Enter the amount from Step 4(a) of the employee's Form W-4 . . . . . . . . . . . . . .						. . .	..........	1c	$
	1d	Divide the amount on line 1c by the number of pay periods on line 1b . . . . . . . . . . . .							..........	1d	$
	1e	Add lines 1a and 1d . . . . . .		.............	.............	. . .	..........	. . .	..........	1e	$
	1f	Enter the amount from Step 4(b) of the employee's Form W-4 . . . . . . . . . . . . . .						. . .	..........	1f	$
	1g	Divide the amount on line 1f by the number of pay periods on line 1b					.........	. . .	..........	1g	$
	1h	Subtract line 1g from line 1e. If zero or less, enter -0-. This is the Adjusted Wage Amount . . . . . .								1h	$
Step 2.	Figure the Tentative Withholding Amount
	2a	Use the amount on line 1h to look up the tentative amount to withhold in the appropriate Wage
		Bracket Table in this section for your pay frequency, given the employee's filing status and whether
		the employee has checked the box in Step 2 of Form W-4. This is the Tentative								2a	$
		Withholding Amount . . . .		.............	.............	. . .	..........	. . .	..........
Step 3.	Account for tax credits
	3a	Enter the amount from Step 3 of the employee’s Form W-4 . . . . . . . . . . . . . . . .						. . .	..........	3a	$
	3b	Divide the amount on line 3a by the number of pay periods on line 1b . . . . . . . . . . . .							..........	3b	$
	3c	Subtract line 3b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . .						. . .	..........	3c	$
Step 4.	Figure the final amount to withhold
	4a	Enter the additional amount to withhold from Step 4(c) of the employee’s Form W-4 .							..........	4a	$
	4b	Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this								4b	$
		pay period . .	..........	.............	.............	. . .	..........	. . .	..........

Publication 15-T (2020)Page 7

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

WEEKLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$0	$120	$0	$0	$0	$0	$0	$0
$120	$130	$0	$0	$0	$0	$0	$1
$130	$140	$0	$0	$0	$0	$0	$2
$140	$150	$0	$0	$0	$0	$0	$3
$150	$160	$0	$0	$0	$0	$0	$4
$160	$170	$0	$0	$0	$0	$0	$5
$170	$180	$0	$0	$0	$0	$0	$6
$180	$190	$0	$0	$0	$1	$0	$7
$190	$200	$0	$0	$0	$2	$0	$8
$200	$210	$0	$0	$0	$3	$0	$9
$210	$220	$0	$0	$0	$4	$0	$10
$220	$230	$0	$0	$0	$5	$0	$11
$230	$240	$0	$0	$0	$6	$0	$12
$240	$250	$0	$1	$0	$7	$1	$13
$250	$260	$0	$2	$0	$8	$2	$14
$260	$270	$0	$3	$0	$9	$3	$16
$270	$280	$0	$4	$0	$10	$4	$17
$280	$290	$0	$5	$0	$11	$5	$18
$290	$300	$0	$6	$0	$12	$6	$19
$300	$310	$0	$7	$0	$13	$7	$20
$310	$320	$0	$8	$0	$14	$8	$22
$320	$330	$0	$9	$0	$15	$9	$23
$330	$340	$0	$10	$0	$16	$10	$24
$340	$350	$0	$11	$0	$17	$11	$25
$350	$360	$0	$12	$0	$18	$12	$26
$360	$370	$0	$13	$1	$20	$13	$28
$370	$380	$0	$14	$2	$21	$14	$29
$380	$390	$0	$15	$3	$22	$15	$30
$390	$400	$0	$16	$4	$23	$16	$31
$400	$410	$0	$17	$5	$24	$17	$32
$410	$420	$0	$18	$6	$26	$18	$34
$420	$430	$0	$19	$7	$27	$19	$35
$430	$440	$0	$20	$8	$28	$20	$36
$440	$450	$0	$21	$9	$29	$21	$37
$450	$460	$0	$22	$10	$30	$22	$38
$460	$470	$0	$23	$11	$32	$23	$40
$470	$480	$0	$25	$12	$33	$25	$41
$480	$490	$1	$26	$13	$34	$26	$42
$490	$500	$2	$27	$14	$35	$27	$43
$500	$510	$3	$28	$15	$36	$28	$44
$510	$520	$4	$29	$16	$38	$29	$47
$520	$530	$5	$31	$17	$39	$31	$49
$530	$540	$6	$32	$18	$40	$32	$51
$540	$550	$7	$33	$19	$41	$33	$53
$550	$560	$8	$34	$20	$42	$34	$55
$560	$570	$9	$35	$21	$44	$35	$58
$570	$580	$10		$22		$37
			$37		$45		$60
$580	$590	$11	$38	$23	$46	$38	$62
$590	$600	$12	$39	$24	$47	$39	$64
$600	$610	$13	$40	$25	$48	$40	$66
$610	$620	$14	$41	$26	$50	$41	$69
$620	$630	$15	$43	$27	$51	$43	$71
$630	$640	$16	$44	$28	$52	$44	$73
$640	$650	$17	$45	$29	$53	$45	$75
$650	$660	$18	$46	$30	$54	$46	$77
$660	$670	$19	$47	$31	$56	$47	$80
$670	$680	$20	$49	$33	$57	$49	$82
$680	$690	$21	$50	$34	$58	$50	$84
$690	$700	$22	$51	$35	$59	$51	$86
$700	$710	$23	$52	$36	$61	$52	$88
$710	$720	$24	$53	$37	$64	$53	$91
$720	$730	$25	$55	$39	$66	$55	$93
$730	$740	$26	$56	$40	$68	$56	$95
$740	$750	$27	$57	$41	$70	$57	$97
$750	$760	$28	$58	$42	$72	$58	$99

Page 8Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

WEEKLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$760	$770	$29	$59	$43	$75	$59	$102
$770	$780	$30	$61	$45	$77	$61	$104
$780	$790	$31	$62	$46	$79	$62	$106
$790	$800	$32	$63	$47	$81	$63	$108
$800	$810	$33	$64	$48	$83	$64	$110
$810	$820	$34	$65	$49	$86	$65	$113
$820	$830	$35	$67	$51	$88	$67	$115
$830	$840	$36	$68	$52	$90	$68	$117
$840	$850	$37	$69	$53	$92	$69	$119
$850	$860	$38	$70	$54	$94	$70	$121
$860	$870	$39	$71	$55	$97	$71	$124
$870	$880	$40	$73	$57	$99	$73	$126
$880	$890	$41	$74	$58	$101	$74	$128
$890	$900	$43	$75	$59	$103	$75	$130
$900	$910	$44	$76	$60	$105	$76	$132
$910	$920	$45	$77	$61	$108	$77	$135
$920	$930	$46	$79	$63	$110	$79	$137
$930	$940	$47	$80	$64	$112	$80	$139
$940	$950	$49	$81	$65	$114	$81	$141
$950	$960	$50	$82	$66	$116	$82	$144
$960	$970	$51	$83	$67	$119	$83	$146
$970	$980	$52	$85	$69	$121	$85	$148
$980	$990	$53	$86	$70	$123	$86	$151
$990	$1,000	$55	$87	$71	$125	$87	$153
$1,000	$1,010	$56	$88	$72	$127	$88	$156
$1,010	$1,020	$57	$90	$73	$130	$90	$158
$1,020	$1,030	$58	$92	$75	$132	$92	$160
$1,030	$1,040	$59	$94	$76	$135	$94	$163
$1,040	$1,050	$61	$96	$77	$137	$96	$165
$1,050	$1,060	$62	$99	$78	$139	$99	$168
$1,060	$1,070	$63	$101	$79	$142	$101	$170
$1,070	$1,080	$64	$103	$81	$144	$103	$172
$1,080	$1,090	$65	$105	$82	$147	$105	$175
$1,090	$1,100	$67	$107	$83	$149	$107	$177
$1,100	$1,110	$68	$110	$84	$151	$110	$180
$1,110	$1,120	$69	$112	$85	$154	$112	$182
$1,120	$1,130	$70	$114	$87	$156	$114	$184
$1,130	$1,140	$71	$116	$88	$159	$116	$187
$1,140	$1,150	$73	$118	$89	$161	$118	$189
$1,150	$1,160	$74	$121	$90	$163	$121	$192
$1,160	$1,170	$75	$123	$91	$166	$123	$194
$1,170	$1,180	$76	$125	$93	$168	$125	$196
$1,180	$1,190	$77	$127	$94	$171	$127	$199
$1,190	$1,200	$79	$129	$95	$173	$129	$201
$1,200	$1,210	$80	$132	$96	$175	$132	$204
$1,210	$1,220	$81	$134	$97	$178	$134	$206
$1,220	$1,230	$82	$136	$99	$180	$136	$208
$1,230	$1,240	$83	$138	$100	$183	$138	$211
$1,240	$1,250	$85	$140	$101	$185	$140	$213
$1,250	$1,260	$86	$143	$102	$187	$143	$216
$1,260	$1,270	$87	$145	$103	$190	$145	$218
$1,270	$1,280	$88	$147	$105	$192	$147	$220
$1,280	$1,290	$89	$149	$106	$195	$149	$223
$1,290	$1,300	$91	$151	$107	$197	$151	$225
$1,300	$1,310	$92	$154	$108	$199	$154	$228
$1,310	$1,320	$93	$156	$109	$202	$156	$230
$1,320	$1,330	$94	$158	$111	$204	$158	$232
$1,330	$1,340	$95	$160	$112	$207	$160	$235
$1,340	$1,350	$97	$162	$113	$209	$162	$237
$1,350	$1,360	$98	$165	$114	$211	$165	$240
$1,360	$1,370	$99	$167	$115	$214	$167	$242
$1,370	$1,380	$100	$169	$117	$216	$169	$244
$1,380	$1,390	$101	$171	$118	$219	$171	$247
$1,390	$1,400	$103	$173	$119	$221	$173	$249
$1,400	$1,410	$104	$176	$122	$223	$176	$252

Publication 15-T (2020)Page 9

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

WEEKLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$1,410	$1,420	$105	$178	$124	$226	$178	$254
$1,420	$1,430	$106	$180	$126	$228	$180	$256
$1,430	$1,440	$107	$182	$128	$231	$182	$259
$1,440	$1,450	$109	$184	$130	$233	$184	$261
$1,450	$1,460	$110	$187	$133	$235	$187	$264
$1,460	$1,470	$111	$189	$135	$238	$189	$266
$1,470	$1,480	$112	$191	$137	$240	$191	$268
$1,480	$1,490	$113	$193	$139	$243	$193	$271
$1,490	$1,500	$115	$195	$141	$245	$195	$273
$1,500	$1,510	$116	$198	$144	$247	$198	$276
$1,510	$1,520	$117	$200	$146	$250	$200	$278
$1,520	$1,530	$118	$202	$148	$252	$202	$280
$1,530	$1,540	$119	$204	$150	$255	$204	$283
$1,540	$1,550	$121	$206	$152	$257	$206	$285
$1,550	$1,560	$122	$209	$155	$259	$209	$288
$1,560	$1,570	$123	$211	$157	$262	$211	$290
$1,570	$1,580	$124	$213	$159	$264	$213	$292
$1,580	$1,590	$125	$215	$161	$267	$215	$295
$1,590	$1,600	$127	$217	$163	$269	$217	$297
$1,600	$1,610	$128	$220	$166	$271	$220	$300
$1,610	$1,620	$129	$222	$168	$274	$222	$302
$1,620	$1,630	$130	$224	$170	$276	$224	$304
$1,630	$1,640	$131	$226	$172	$279	$226	$307
$1,640	$1,650	$133	$228	$174	$281	$228	$309
$1,650	$1,660	$134	$231	$177	$283	$231	$312
$1,660	$1,670	$135	$233	$179	$286	$233	$314
$1,670	$1,680	$136	$235	$181	$288	$235	$316
$1,680	$1,690	$137	$237	$183	$291	$237	$319
$1,690	$1,700	$139	$239	$185	$293	$239	$322
$1,700	$1,710	$140	$242	$188	$295	$242	$325
$1,710	$1,720	$141	$244	$190	$298	$244	$328
$1,720	$1,730	$142	$246	$192	$300	$246	$331
$1,730	$1,740	$143	$248	$194	$303	$248	$335
$1,740	$1,750	$145	$250	$196	$305	$250	$338
$1,750	$1,760	$146	$253	$199	$308	$253	$341
$1,760	$1,770	$147	$255	$201	$311	$255	$344
$1,770	$1,780	$148	$257	$203	$314	$257	$347
$1,780	$1,790	$149	$259	$205	$317	$259	$351
$1,790	$1,800	$151	$261	$207	$321	$261	$354
$1,800	$1,810	$152	$264	$210	$324	$264	$357
$1,810	$1,820	$153	$266	$212	$327	$266	$360
$1,820	$1,830	$154	$268	$214	$330	$268	$363
$1,830	$1,840	$155	$270	$216	$333	$270	$367
$1,840	$1,850	$157	$272	$218	$337	$272	$370
$1,850	$1,860	$158	$275	$221	$340	$275	$373
$1,860	$1,870	$159	$277	$223	$343	$277	$376
$1,870	$1,880	$160	$279	$225	$346	$279	$379
$1,880	$1,890	$161	$281	$227	$349	$281	$383
$1,890	$1,900	$163	$284	$229	$353	$284	$386
$1,900	$1,910	$164	$286	$232	$356	$286	$389
$1,910	$1,920	$165	$289	$234	$359	$289	$392
$1,920	$1,930	$166	$291	$236	$362	$291	$395

Page 10Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

BIWEEKLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$0	$240	$0	$0	$0	$0	$0	$0
$240	$250	$0	$0	$0	$0	$0	$1
$250	$260	$0	$0	$0	$0	$0	$2
$260	$270	$0	$0	$0	$0	$0	$3
$270	$280	$0	$0	$0	$0	$0	$4
$280	$290	$0	$0	$0	$0	$0	$5
$290	$300	$0	$0	$0	$0	$0	$6
$300	$310	$0	$0	$0	$0	$0	$7
$310	$320	$0	$0	$0	$0	$0	$8
$320	$330	$0	$0	$0	$0	$0	$9
$330	$340	$0	$0	$0	$0	$0	$10
$340	$350	$0	$0	$0	$0	$0	$11
$350	$360	$0	$0	$0	$0	$0	$12
$360	$370	$0	$0	$0	$1	$0	$13
$370	$380	$0	$0	$0	$2	$0	$14
$380	$390	$0	$0	$0	$3	$0	$15
$390	$400	$0	$0	$0	$4	$0	$16
$400	$410	$0	$0	$0	$5	$0	$17
$410	$420	$0	$0	$0	$6	$0	$18
$420	$430	$0	$0	$0	$7	$0	$19
$430	$445	$0	$0	$0	$8	$0	$20
$445	$460	$0	$0	$0	$9	$0	$22
$460	$475	$0	$0	$0	$11	$0	$24
$475	$490	$0	$1	$0	$12	$1	$25
$490	$505	$0	$2	$0	$14	$2	$27
$505	$520	$0	$4	$0	$15	$4	$29
$520	$535	$0	$5	$0	$17	$5	$31
$535	$550	$0	$7	$0	$18	$7	$33
$550	$565	$0	$8	$0	$20	$8	$34
$565	$580	$0	$10	$0	$21	$10	$36
$580	$595	$0	$11	$0	$23	$11	$38
$595	$610	$0	$13	$0	$24	$13	$40
$610	$625	$0	$14	$0	$26	$14	$42
$625	$640	$0	$16	$0	$27	$16	$43
$640	$655	$0	$17	$0	$29	$17	$45
$655	$670	$0	$19	$0	$31	$19	$47
$670	$685	$0	$20	$0	$33	$20	$49
$685	$700	$0	$22	$0	$35	$22	$51
$700	$715	$0	$23	$0	$36	$23	$52
$715	$730	$0	$25	$1	$38	$25	$54
$730	$745	$0	$26	$2	$40	$26	$56
$745	$760	$0	$28	$4	$42	$28	$58
$760	$775	$0	$29	$5	$44	$29	$60
$775	$790	$0	$31	$7	$45	$31	$61
$790	$805	$0	$32	$8	$47	$32	$63
$805	$820	$0	$34	$10	$49	$34	$65
$820	$835	$0		$11		$35
			$35		$51		$67
$835	$850	$0	$37	$13	$53	$37	$69
$850	$865	$0	$38	$14	$54	$38	$70
$865	$880	$0	$40	$16	$56	$40	$72
$880	$895	$0	$42	$17	$58	$42	$74
$895	$910	$0	$43	$19	$60	$43	$76
$910	$925	$0	$45	$20	$62	$45	$78
$925	$940	$0	$47	$22	$63	$47	$79
$940	$955	$0	$49	$23	$65	$49	$81
$955	$970	$1	$51	$25	$67	$51	$83
$970	$985	$2	$52	$26	$69	$52	$85
$985	$1,000	$4	$54	$28	$71	$54	$87
$1,000	$1,015	$5	$56	$29	$72	$56	$88
$1,015	$1,035	$7	$58	$31	$75	$58	$92
$1,035	$1,055	$9	$61	$33	$77	$61	$96
$1,055	$1,075	$11	$63	$35	$79	$63	$101
$1,075	$1,095	$13	$65	$37	$82	$65	$105
$1,095	$1,115	$15	$68	$39	$84	$68	$110
$1,115	$1,135	$17	$70	$41	$87	$70	$114

Publication 15-T (2020)Page 11

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

BIWEEKLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$1,135	$1,155	$19	$73	$43	$89	$73	$118
$1,155	$1,175	$21	$75	$45	$91	$75	$123
$1,175	$1,195	$23	$77	$47	$94	$77	$127
$1,195	$1,215	$25	$80	$49	$96	$80	$132
$1,215	$1,235	$27	$82	$51	$99	$82	$136
$1,235	$1,255	$29	$85	$53	$101	$85	$140
$1,255	$1,275	$31	$87	$55	$103	$87	$145
$1,275	$1,295	$33	$89	$57	$106	$89	$149
$1,295	$1,315	$35	$92	$60	$108	$92	$154
$1,315	$1,335	$37	$94	$62	$111	$94	$158
$1,335	$1,355	$39	$97	$64	$113	$97	$162
$1,355	$1,375	$41	$99	$67	$115	$99	$167
$1,375	$1,395	$43	$101	$69	$118	$101	$171
$1,395	$1,415	$45	$104	$72	$122	$104	$176
$1,415	$1,435	$47	$106	$74	$126	$106	$180
$1,435	$1,455	$49	$109	$76	$130	$109	$184
$1,455	$1,475	$51	$111	$79	$135	$111	$189
$1,475	$1,495	$53	$113	$81	$139	$113	$193
$1,495	$1,515	$55	$116	$84	$144	$116	$198
$1,515	$1,535	$57	$118	$86	$148	$118	$202
$1,535	$1,555	$59	$121	$88	$152	$121	$206
$1,555	$1,575	$61	$123	$91	$157	$123	$211
$1,575	$1,595	$63	$125	$93	$161	$125	$215
$1,595	$1,615	$65	$128	$96	$166	$128	$220
$1,615	$1,635	$67	$130	$98	$170	$130	$224
$1,635	$1,655	$69	$133	$100	$174	$133	$228
$1,655	$1,675	$71	$135	$103	$179	$135	$233
$1,675	$1,695	$73	$137	$105	$183	$137	$237
$1,695	$1,715	$75	$140	$108	$188	$140	$242
$1,715	$1,735	$77	$142	$110	$192	$142	$246
$1,735	$1,755	$80	$145	$112	$196	$145	$250
$1,755	$1,775	$82	$147	$115	$201	$147	$255
$1,775	$1,795	$85	$149	$117	$205	$149	$259
$1,795	$1,815	$87	$152	$120	$210	$152	$264
$1,815	$1,835	$89	$154	$122	$214	$154	$268
$1,835	$1,855	$92	$157	$124	$218	$157	$272
$1,855	$1,875	$94	$159	$127	$223	$159	$277
$1,875	$1,895	$97	$161	$129	$227	$161	$281
$1,895	$1,925	$100	$164	$132	$233	$164	$287
$1,925	$1,955	$103	$168	$136	$239	$168	$295
$1,955	$1,985	$107	$172	$139	$246	$172	$302
$1,985	$2,015	$110	$175	$143	$252	$175	$309
$2,015	$2,045	$114	$180	$147	$260	$180	$316
$2,045	$2,075	$118	$186	$150	$267	$186	$323
$2,075	$2,105	$121	$193	$154	$274	$193	$331
$2,105	$2,135	$125	$200	$157	$281	$200	$338
$2,135	$2,165	$128	$206	$161	$288	$206	$345
$2,165	$2,195	$132	$213	$165	$296	$213	$352
$2,195	$2,225	$136	$219	$168	$303	$219	$359
$2,225	$2,255	$139	$226	$172	$310	$226	$367
$2,255	$2,285	$143	$233	$175	$317	$233	$374
$2,285	$2,315	$146	$239	$179	$324	$239	$381
$2,315	$2,345	$150	$246	$183	$332	$246	$388
$2,345	$2,375	$154	$252	$186	$339	$252	$395
$2,375	$2,405	$157	$259	$190	$346	$259	$403
$2,405	$2,435	$161	$266	$193	$353	$266	$410
$2,435	$2,465	$164	$272	$197	$360	$272	$417
$2,465	$2,495	$168	$279	$201	$368	$279	$424
$2,495	$2,525	$172	$285	$204	$375	$285	$431
$2,525	$2,555	$175	$292	$208	$382	$292	$439
$2,555	$2,585	$179	$299	$211	$389	$299	$446
$2,585	$2,615	$182	$305	$215	$396	$305	$453
$2,615	$2,645	$186	$312	$219	$404	$312	$460
$2,645	$2,675	$190	$318	$222	$411	$318	$467
$2,675	$2,705	$193	$325	$226	$418	$325	$475

Page 12Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

BIWEEKLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$2,705	$2,735	$197	$332	$229	$425	$332	$482
$2,735	$2,765	$200	$338	$233	$432	$338	$489
$2,765	$2,795	$204	$345	$237	$440	$345	$496
$2,795	$2,825	$208	$351	$243	$447	$351	$503
$2,825	$2,855	$211	$358	$250	$454	$358	$511
$2,855	$2,885	$215	$365	$256	$461	$365	$518
$2,885	$2,915	$218	$371	$263	$468	$371	$525
$2,915	$2,945	$222	$378	$269	$476	$378	$532
$2,945	$2,975	$226	$384	$276	$483	$384	$539
$2,975	$3,005	$229	$391	$283	$490	$391	$547
$3,005	$3,035	$233	$398	$289	$497	$398	$554
$3,035	$3,065	$236	$404	$296	$504	$404	$561
$3,065	$3,095	$240	$411	$302	$512	$411	$568
$3,095	$3,125	$244	$417	$309	$519	$417	$575
$3,125	$3,155	$247	$424	$316	$526	$424	$583
$3,155	$3,185	$251	$431	$322	$533	$431	$590
$3,185	$3,215	$254	$437	$329	$540	$437	$597
$3,215	$3,245	$258	$444	$335	$548	$444	$604
$3,245	$3,275	$262	$450	$342	$555	$450	$611
$3,275	$3,305	$265	$457	$349	$562	$457	$619
$3,305	$3,335	$269	$464	$355	$569	$464	$626
$3,335	$3,365	$272	$470	$362	$576	$470	$633
$3,365	$3,395	$276	$477	$368	$584	$477	$640
$3,395	$3,435	$280	$484	$376	$592	$484	$651
$3,435	$3,475	$285	$493	$385	$602	$493	$664
$3,475	$3,515	$290	$502	$394	$611	$502	$677
$3,515	$3,555	$295	$511	$403	$624	$511	$690
$3,555	$3,595	$299	$520	$411	$636	$520	$703
$3,595	$3,635	$304	$528	$420	$649	$528	$715
$3,635	$3,675	$309	$537	$429	$662	$537	$728
$3,675	$3,715	$314	$546	$438	$675	$546	$741
$3,715	$3,755	$319	$555	$447	$688	$555	$754
$3,755	$3,795	$323	$564	$455	$700	$564	$767
$3,795	$3,835	$328	$573	$464	$713	$573	$779
$3,835	$3,875	$333	$583	$473	$726	$583	$792

Publication 15-T (2020)Page 13

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

SEMIMONTHLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$0	$260	$0	$0	$0	$0	$0	$0
$260	$270	$0	$0	$0	$0	$0	$1
$270	$280	$0	$0	$0	$0	$0	$2
$280	$290	$0	$0	$0	$0	$0	$3
$290	$300	$0	$0	$0	$0	$0	$4
$300	$310	$0	$0	$0	$0	$0	$5
$310	$320	$0	$0	$0	$0	$0	$6
$320	$330	$0	$0	$0	$0	$0	$7
$330	$340	$0	$0	$0	$0	$0	$8
$340	$350	$0	$0	$0	$0	$0	$9
$350	$360	$0	$0	$0	$0	$0	$10
$360	$370	$0	$0	$0	$0	$0	$11
$370	$380	$0	$0	$0	$0	$0	$12
$380	$390	$0	$0	$0	$0	$0	$13
$390	$400	$0	$0	$0	$1	$0	$14
$400	$410	$0	$0	$0	$2	$0	$15
$410	$420	$0	$0	$0	$3	$0	$16
$420	$430	$0	$0	$0	$4	$0	$17
$430	$440	$0	$0	$0	$5	$0	$18
$440	$450	$0	$0	$0	$6	$0	$19
$450	$460	$0	$0	$0	$7	$0	$20
$460	$475	$0	$0	$0	$8	$0	$21
$475	$490	$0	$0	$0	$9	$0	$23
$490	$505	$0	$0	$0	$11	$0	$25
$505	$520	$0	$0	$0	$12	$0	$26
$520	$535	$0	$1	$0	$14	$1	$28
$535	$550	$0	$3	$0	$15	$3	$30
$550	$565	$0	$4	$0	$17	$4	$32
$565	$580	$0	$6	$0	$18	$6	$34
$580	$595	$0	$7	$0	$20	$7	$35
$595	$610	$0	$9	$0	$21	$9	$37
$610	$625	$0	$10	$0	$23	$10	$39
$625	$640	$0	$12	$0	$24	$12	$41
$640	$655	$0	$13	$0	$26	$13	$43
$655	$670	$0	$15	$0	$27	$15	$44
$670	$685	$0	$16	$0	$29	$16	$46
$685	$700	$0	$18	$0	$31	$18	$48
$700	$715	$0	$19	$0	$32	$19	$50
$715	$730	$0	$21	$0	$34	$21	$52
$730	$745	$0	$22	$0	$36	$22	$53
$745	$760	$0	$24	$0	$38	$24	$55
$760	$775	$0	$25	$0	$40	$25	$57
$775	$790	$0	$27	$1	$41	$27	$59
$790	$805	$0	$28	$2	$43	$28	$61
$805	$820	$0	$30	$4	$45	$30	$62
$820	$835	$0	$31	$5	$47	$31	$64
$835	$850	$0		$7		$33
			$33		$49		$66
$850	$865	$0	$34	$8	$50	$34	$68
$865	$880	$0	$36	$10	$52	$36	$70
$880	$895	$0	$37	$11	$54	$37	$71
$895	$910	$0	$39	$13	$56	$39	$73
$910	$925	$0	$40	$14	$58	$40	$75
$925	$940	$0	$42	$16	$59	$42	$77
$940	$955	$0	$43	$17	$61	$43	$79
$955	$970	$0	$45	$19	$63	$45	$80
$970	$985	$0	$47	$20	$65	$47	$82
$985	$1,000	$0	$49	$22	$67	$49	$84
$1,000	$1,015	$0	$51	$23	$68	$51	$86
$1,015	$1,030	$0	$52	$25	$70	$52	$88
$1,030	$1,045	$0	$54	$26	$72	$54	$89
$1,045	$1,060	$2	$56	$28	$74	$56	$91
$1,060	$1,075	$3	$58	$29	$76	$58	$93
$1,075	$1,090	$5	$60	$31	$77	$60	$95
$1,090	$1,110	$7	$62	$32	$80	$62	$97
$1,110	$1,130	$9	$64	$34	$82	$64	$102

Page 14Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

SEMIMONTHLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$1,130	$1,150	$11	$67	$36	$84	$67	$106
$1,150	$1,170	$13	$69	$38	$87	$69	$111
$1,170	$1,190	$15	$71	$40	$89	$71	$115
$1,190	$1,210	$17	$74	$42	$92	$74	$119
$1,210	$1,230	$19	$76	$44	$94	$76	$124
$1,230	$1,250	$21	$79	$46	$96	$79	$128
$1,250	$1,270	$23	$81	$48	$99	$81	$133
$1,270	$1,290	$25	$83	$50	$101	$83	$137
$1,290	$1,310	$27	$86	$52	$104	$86	$141
$1,310	$1,330	$29	$88	$54	$106	$88	$146
$1,330	$1,350	$31	$91	$56	$108	$91	$150
$1,350	$1,370	$33	$93	$58	$111	$93	$155
$1,370	$1,390	$35	$95	$61	$113	$95	$159
$1,390	$1,410	$37	$98	$63	$116	$98	$163
$1,410	$1,430	$39	$100	$65	$118	$100	$168
$1,430	$1,450	$41	$103	$68	$120	$103	$172
$1,450	$1,470	$43	$105	$70	$123	$105	$177
$1,470	$1,490	$45	$107	$73	$125	$107	$181
$1,490	$1,510	$47	$110	$75	$128	$110	$185
$1,510	$1,530	$49	$112	$77	$131	$112	$190
$1,530	$1,550	$51	$115	$80	$136	$115	$194
$1,550	$1,570	$53	$117	$82	$140	$117	$199
$1,570	$1,590	$55	$119	$85	$144	$119	$203
$1,590	$1,610	$57	$122	$87	$149	$122	$207
$1,610	$1,630	$59	$124	$89	$153	$124	$212
$1,630	$1,650	$61	$127	$92	$158	$127	$216
$1,650	$1,670	$63	$129	$94	$162	$129	$221
$1,670	$1,690	$65	$131	$97	$166	$131	$225
$1,690	$1,710	$67	$134	$99	$171	$134	$229
$1,710	$1,730	$69	$136	$101	$175	$136	$234
$1,730	$1,750	$71	$139	$104	$180	$139	$238
$1,750	$1,770	$73	$141	$106	$184	$141	$243
$1,770	$1,790	$75	$143	$109	$188	$143	$247
$1,790	$1,810	$77	$146	$111	$193	$146	$251
$1,810	$1,830	$79	$148	$113	$197	$148	$256
$1,830	$1,850	$81	$151	$116	$202	$151	$260
$1,850	$1,870	$83	$153	$118	$206	$153	$265
$1,870	$1,890	$85	$155	$121	$210	$155	$269
$1,890	$1,910	$88	$158	$123	$215	$158	$273
$1,910	$1,930	$90	$160	$125	$219	$160	$278
$1,930	$1,950	$92	$163	$128	$224	$163	$282
$1,950	$1,970	$95	$165	$130	$228	$165	$287
$1,970	$1,990	$97	$167	$133	$232	$167	$291
$1,990	$2,010	$100	$170	$135	$237	$170	$295
$2,010	$2,030	$102	$172	$137	$241	$172	$300
$2,030	$2,050	$104	$175	$140	$246	$175	$304
$2,050	$2,080	$107	$178	$143	$251	$178	$310
$2,080	$2,110	$111	$181	$146	$258	$181	$317
$2,110	$2,140	$115	$185	$150	$264	$185	$325
$2,140	$2,170	$118	$188	$154	$271	$188	$332
$2,170	$2,200	$122	$192	$157	$278	$192	$339
$2,200	$2,230	$125	$198	$161	$285	$198	$346
$2,230	$2,260	$129	$205	$164	$292	$205	$353
$2,260	$2,290	$133	$211	$168	$299	$211	$361
$2,290	$2,320	$136	$218	$172	$307	$218	$368
$2,320	$2,350	$140	$225	$175	$314	$225	$375
$2,350	$2,380	$143	$231	$179	$321	$231	$382
$2,380	$2,410	$147	$238	$182	$328	$238	$389
$2,410	$2,440	$151	$244	$186	$335	$244	$397
$2,440	$2,470	$154	$251	$190	$343	$251	$404
$2,470	$2,500	$158	$258	$193	$350	$258	$411
$2,500	$2,530	$161	$264	$197	$357	$264	$418
$2,530	$2,560	$165	$271	$200	$364	$271	$425
$2,560	$2,590	$169	$277	$204	$371	$277	$433
$2,590	$2,620	$172	$284	$208	$379	$284	$440

Publication 15-T (2020)Page 15

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

SEMIMONTHLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$2,620	$2,650	$176	$291	$211	$386	$291	$447
$2,650	$2,680	$179	$297	$215	$393	$297	$454
$2,680	$2,710	$183	$304	$218	$400	$304	$461
$2,710	$2,740	$187	$310	$222	$407	$310	$469
$2,740	$2,770	$190	$317	$226	$415	$317	$476
$2,770	$2,800	$194	$324	$229	$422	$324	$483
$2,800	$2,830	$197	$330	$233	$429	$330	$490
$2,830	$2,860	$201	$337	$236	$436	$337	$497
$2,860	$2,890	$205	$343	$240	$443	$343	$505
$2,890	$2,920	$208	$350	$244	$451	$350	$512
$2,920	$2,950	$212	$357	$247	$458	$357	$519
$2,950	$2,980	$215	$363	$251	$465	$363	$526
$2,980	$3,010	$219	$370	$254	$472	$370	$533
$3,010	$3,040	$223	$376	$259	$479	$376	$541
$3,040	$3,070	$226	$383	$266	$487	$383	$548
$3,070	$3,100	$230	$390	$272	$494	$390	$555
$3,100	$3,130	$233	$396	$279	$501	$396	$562
$3,130	$3,160	$237	$403	$285	$508	$403	$569
$3,160	$3,190	$241	$409	$292	$515	$409	$577
$3,190	$3,220	$244	$416	$299	$523	$416	$584
$3,220	$3,250	$248	$423	$305	$530	$423	$591
$3,250	$3,280	$251	$429	$312	$537	$429	$598
$3,280	$3,310	$255	$436	$318	$544	$436	$605
$3,310	$3,340	$259	$442	$325	$551	$442	$613
$3,340	$3,370	$262	$449	$332	$559	$449	$620
$3,370	$3,400	$266	$456	$338	$566	$456	$627
$3,400	$3,430	$269	$462	$345	$573	$462	$634
$3,430	$3,460	$273	$469	$351	$580	$469	$641
$3,460	$3,490	$277	$475	$358	$587	$475	$649
$3,490	$3,520	$280	$482	$365	$595	$482	$656
$3,520	$3,550	$284	$489	$371	$602	$489	$663
$3,550	$3,580	$287	$495	$378	$609	$495	$670
$3,580	$3,610	$291	$502	$384	$616	$502	$677
$3,610	$3,640	$295	$508	$391	$623	$508	$685
$3,640	$3,670	$298	$515	$398	$631	$515	$692
$3,670	$3,710	$302	$523	$405	$639	$523	$703
$3,710	$3,750	$307	$532	$414	$649	$532	$715
$3,750	$3,790	$312	$540	$423	$658	$540	$728
$3,790	$3,830	$317	$549	$432	$669	$549	$741
$3,830	$3,870	$322	$558	$441	$682	$558	$754
$3,870	$3,910	$326	$567	$449	$695	$567	$767
$3,910	$3,950	$331	$576	$458	$708	$576	$779
$3,950	$3,990	$336	$584	$467	$721	$584	$792
$3,990	$4,030	$341	$593	$476	$733	$593	$805
$4,030	$4,070	$346	$602	$485	$746	$602	$818
$4,070	$4,110	$350	$611	$493	$759	$611	$831
$4,110	$4,150	$355	$621	$502	$772	$621	$843
$4,150	$4,190	$360	$630	$511	$785	$630	$856

Page 16Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

MONTHLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$0	$520	$0	$0	$0	$0	$0	$0
$520	$530	$0	$0	$0	$0	$0	$1
$530	$540	$0	$0	$0	$0	$0	$2
$540	$550	$0	$0	$0	$0	$0	$3
$550	$560	$0	$0	$0	$0	$0	$4
$560	$570	$0	$0	$0	$0	$0	$5
$570	$580	$0	$0	$0	$0	$0	$6
$580	$590	$0	$0	$0	$0	$0	$7
$590	$600	$0	$0	$0	$0	$0	$8
$600	$610	$0	$0	$0	$0	$0	$9
$610	$620	$0	$0	$0	$0	$0	$10
$620	$630	$0	$0	$0	$0	$0	$11
$630	$640	$0	$0	$0	$0	$0	$12
$640	$650	$0	$0	$0	$0	$0	$13
$650	$660	$0	$0	$0	$0	$0	$14
$660	$670	$0	$0	$0	$0	$0	$15
$670	$680	$0	$0	$0	$0	$0	$16
$680	$690	$0	$0	$0	$0	$0	$17
$690	$700	$0	$0	$0	$0	$0	$18
$700	$710	$0	$0	$0	$0	$0	$19
$710	$720	$0	$0	$0	$0	$0	$20
$720	$730	$0	$0	$0	$0	$0	$21
$730	$740	$0	$0	$0	$0	$0	$22
$740	$750	$0	$0	$0	$0	$0	$23
$750	$760	$0	$0	$0	$0	$0	$24
$760	$770	$0	$0	$0	$0	$0	$25
$770	$780	$0	$0	$0	$0	$0	$26
$780	$790	$0	$0	$0	$1	$0	$27
$790	$800	$0	$0	$0	$2	$0	$28
$800	$810	$0	$0	$0	$3	$0	$29
$810	$820	$0	$0	$0	$4	$0	$30
$820	$830	$0	$0	$0	$5	$0	$31
$830	$840	$0	$0	$0	$6	$0	$32
$840	$850	$0	$0	$0	$7	$0	$33
$850	$860	$0	$0	$0	$8	$0	$34
$860	$870	$0	$0	$0	$9	$0	$35
$870	$880	$0	$0	$0	$10	$0	$36
$880	$890	$0	$0	$0	$11	$0	$37
$890	$900	$0	$0	$0	$12	$0	$38
$900	$910	$0	$0	$0	$13	$0	$39
$910	$920	$0	$0	$0	$14	$0	$40
$920	$930	$0	$0	$0	$15	$0	$41
$930	$955	$0	$0	$0	$17	$0	$43
$955	$980	$0	$0	$0	$19	$0	$46
$980	$1,005	$0	$0	$0	$22	$0	$49
$1,005	$1,030	$0	$0	$0	$24	$0	$52
$1,030	$1,055	$0		$0		$1
			$1		$27		$55
$1,055	$1,080	$0	$3	$0	$29	$3	$58
$1,080	$1,105	$0	$6	$0	$32	$6	$61
$1,105	$1,130	$0	$8	$0	$34	$8	$64
$1,130	$1,155	$0	$11	$0	$37	$11	$67
$1,155	$1,180	$0	$13	$0	$39	$13	$70
$1,180	$1,205	$0	$16	$0	$42	$16	$73
$1,205	$1,230	$0	$18	$0	$44	$18	$76
$1,230	$1,255	$0	$21	$0	$47	$21	$79
$1,255	$1,280	$0	$23	$0	$49	$23	$82
$1,280	$1,305	$0	$26	$0	$52	$26	$85
$1,305	$1,330	$0	$28	$0	$54	$28	$88
$1,330	$1,355	$0	$31	$0	$57	$31	$91
$1,355	$1,380	$0	$33	$0	$59	$33	$94
$1,380	$1,405	$0	$36	$0	$62	$36	$97
$1,405	$1,430	$0	$38	$0	$65	$38	$100
$1,430	$1,455	$0	$41	$0	$68	$41	$103
$1,455	$1,480	$0	$43	$0	$71	$43	$106
$1,480	$1,505	$0	$46	$0	$74	$46	$109

Publication 15-T (2020)Page 17

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

MONTHLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$1,505	$1,530	$0	$48	$0	$77	$48	$112
$1,530	$1,555	$0	$51	$0	$80	$51	$115
$1,555	$1,580	$0	$53	$1	$83	$53	$118
$1,580	$1,605	$0	$56	$4	$86	$56	$121
$1,605	$1,630	$0	$58	$6	$89	$58	$124
$1,630	$1,655	$0	$61	$9	$92	$61	$127
$1,655	$1,680	$0	$63	$11	$95	$63	$130
$1,680	$1,705	$0	$66	$14	$98	$66	$133
$1,705	$1,730	$0	$68	$16	$101	$68	$136
$1,730	$1,755	$0	$71	$19	$104	$71	$139
$1,755	$1,780	$0	$73	$21	$107	$73	$142
$1,780	$1,805	$0	$76	$24	$110	$76	$145
$1,805	$1,830	$0	$78	$26	$113	$78	$148
$1,830	$1,855	$0	$81	$29	$116	$81	$151
$1,855	$1,880	$0	$84	$31	$119	$84	$154
$1,880	$1,905	$0	$87	$34	$122	$87	$157
$1,905	$1,930	$0	$90	$36	$125	$90	$160
$1,930	$1,955	$0	$93	$39	$128	$93	$163
$1,955	$1,980	$0	$96	$41	$131	$96	$166
$1,980	$2,005	$0	$99	$44	$134	$99	$169
$2,005	$2,030	$0	$102	$46	$137	$102	$172
$2,030	$2,055	$0	$105	$49	$140	$105	$175
$2,055	$2,080	$0	$108	$51	$143	$108	$178
$2,080	$2,105	$3	$111	$54	$146	$111	$181
$2,105	$2,130	$5	$114	$56	$149	$114	$184
$2,130	$2,155	$8	$117	$59	$152	$117	$187
$2,155	$2,180	$10	$120	$61	$155	$120	$190
$2,180	$2,205	$13	$123	$64	$158	$123	$193
$2,205	$2,255	$16	$127	$68	$163	$127	$202
$2,255	$2,305	$21	$133	$73	$169	$133	$213
$2,305	$2,355	$26	$139	$78	$175	$139	$224
$2,355	$2,405	$31	$145	$83	$181	$145	$235
$2,405	$2,455	$36	$151	$88	$187	$151	$246
$2,455	$2,505	$41	$157	$93	$193	$157	$257
$2,505	$2,555	$46	$163	$98	$199	$163	$268
$2,555	$2,605	$51	$169	$103	$205	$169	$279
$2,605	$2,655	$56	$175	$108	$211	$175	$290
$2,655	$2,705	$61	$181	$113	$217	$181	$301
$2,705	$2,755	$66	$187	$118	$223	$187	$312
$2,755	$2,805	$71	$193	$124	$229	$193	$323
$2,805	$2,855	$76	$199	$130	$235	$199	$334
$2,855	$2,905	$81	$205	$136	$241	$205	$345
$2,905	$2,955	$86	$211	$142	$247	$211	$356
$2,955	$3,005	$91	$217	$148	$253	$217	$367
$3,005	$3,055	$96	$223	$154	$260	$223	$378
$3,055	$3,105	$101	$229	$160	$271	$229	$389
$3,105	$3,155	$106	$235	$166	$282	$235	$400
$3,155	$3,205	$111	$241	$172	$293	$241	$411
$3,205	$3,255	$116	$247	$178	$304	$247	$422
$3,255	$3,305	$121	$253	$184	$315	$253	$433
$3,305	$3,355	$126	$259	$190	$326	$259	$444
$3,355	$3,405	$131	$265	$196	$337	$265	$455
$3,405	$3,455	$136	$271	$202	$348	$271	$466
$3,455	$3,505	$141	$277	$208	$359	$277	$477
$3,505	$3,555	$146	$283	$214	$370	$283	$488
$3,555	$3,605	$151	$289	$220	$381	$289	$499
$3,605	$3,655	$156	$295	$226	$392	$295	$510
$3,655	$3,705	$161	$301	$232	$403	$301	$521
$3,705	$3,755	$167	$307	$238	$414	$307	$532
$3,755	$3,805	$173	$313	$244	$425	$313	$543
$3,805	$3,855	$179	$319	$250	$436	$319	$554
$3,855	$3,905	$185	$325	$256	$447	$325	$565
$3,905	$3,955	$191	$331	$262	$458	$331	$576
$3,955	$4,005	$197	$337	$268	$469	$337	$587
$4,005	$4,055	$203	$343	$274	$480	$343	$598

Page 18Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

MONTHLY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,

			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least	than			The Tentative Withholding Amount is:
$4,055	$4,105	$209	$349	$280	$491	$349	$609
$4,105	$4,180	$216	$357	$287	$505	$357	$624
$4,180	$4,255	$225	$366	$296	$521	$366	$642
$4,255	$4,330	$234	$375	$305	$538	$375	$660
$4,330	$4,405	$243	$384	$314	$555	$384	$678
$4,405	$4,480	$252	$399	$323	$573	$399	$696
$4,480	$4,555	$261	$416	$332	$591	$416	$714
$4,555	$4,630	$270	$432	$341	$609	$432	$732
$4,630	$4,705	$279	$449	$350	$627	$449	$750
$4,705	$4,780	$288	$465	$359	$645	$465	$768
$4,780	$4,855	$297	$482	$368	$663	$482	$786
$4,855	$4,930	$306	$498	$377	$681	$498	$804
$4,930	$5,005	$315	$515	$386	$699	$515	$822
$5,005	$5,080	$324	$531	$395	$717	$531	$840
$5,080	$5,155	$333	$548	$404	$735	$548	$858
$5,155	$5,230	$342	$564	$413	$753	$564	$876
$5,230	$5,305	$351	$581	$422	$771	$581	$894
$5,305	$5,380	$360	$597	$431	$789	$597	$912
$5,380	$5,455	$369	$614	$440	$807	$614	$930
$5,455	$5,530	$378	$630	$449	$825	$630	$948
$5,530	$5,605	$387	$647	$458	$843	$647	$966
$5,605	$5,680	$396	$663	$467	$861	$663	$984
$5,680	$5,755	$405	$680	$476	$879	$680	$1,002
$5,755	$5,830	$414	$696	$485	$897	$696	$1,020
$5,830	$5,905	$423	$713	$494	$915	$713	$1,038
$5,905	$5,980	$432	$729	$503	$933	$729	$1,056
$5,980	$6,055	$441	$746	$512	$951	$746	$1,074
$6,055	$6,130	$450	$762	$527	$969	$762	$1,092
$6,130	$6,205	$459	$779	$544	$987	$779	$1,110
$6,205	$6,280	$468	$795	$560	$1,005	$795	$1,128
$6,280	$6,355	$477	$812	$577	$1,023	$812	$1,146
$6,355	$6,430	$486	$828	$593	$1,041	$828	$1,164
$6,430	$6,505	$495	$845	$610	$1,059	$845	$1,182
$6,505	$6,580	$504	$861	$626	$1,077	$861	$1,200
$6,580	$6,655	$513	$878	$643	$1,095	$878	$1,218
$6,655	$6,730	$522	$894	$659	$1,113	$894	$1,236
$6,730	$6,805	$531	$911	$676	$1,131	$911	$1,254
$6,805	$6,880	$540	$927	$692	$1,149	$927	$1,272
$6,880	$6,955	$549	$944	$709	$1,167	$944	$1,290
$6,955	$7,030	$558	$960	$725	$1,185	$960	$1,308
$7,030	$7,105	$567	$977	$742	$1,203	$977	$1,326
$7,105	$7,180	$576	$993	$758	$1,221	$993	$1,344
$7,180	$7,255	$585	$1,010	$775	$1,239	$1,010	$1,362
$7,255	$7,330	$594	$1,026	$791	$1,257	$1,026	$1,380
$7,330	$7,430	$605	$1,045	$811	$1,278	$1,045	$1,405
$7,430	$7,530	$617	$1,067	$833	$1,302	$1,067	$1,437
$7,530	$7,630	$629	$1,089	$855	$1,326	$1,089	$1,469
$7,630	$7,730	$641	$1,111	$877	$1,358	$1,111	$1,501
$7,730	$7,830	$653	$1,133	$899	$1,390	$1,133	$1,533
$7,830	$7,930	$665	$1,155	$921	$1,422	$1,155	$1,565
$7,930	$8,030	$677	$1,177	$943	$1,454	$1,177	$1,597
$8,030	$8,130	$689	$1,199	$965	$1,486	$1,199	$1,629
$8,130	$8,230	$701	$1,222	$987	$1,518	$1,222	$1,661
$8,230	$8,330	$713	$1,246	$1,009	$1,550	$1,246	$1,693

Publication 15-T (2020)Page 19

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

DAILY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,
			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least				The Tentative Withholding Amount is:
	than
$0	$25	$0	$0	$0	$0	$0	$0
$25	$35	$0	$0	$0	$0	$0	$1
$35	$45	$0	$0	$0	$0	$0	$2
$45	$55	$0	$0	$0	$1	$0	$3
$55	$65	$0	$1	$0	$2	$1	$4
$65	$75	$0	$2	$0	$4	$2	$5
$75	$85	$0	$3	$1	$5	$3	$6
$85	$95	$0	$4	$2	$6	$4	$8
$95	$105	$0	$6	$3	$7	$6	$9
$105	$115	$1	$7	$4	$8	$7	$11
$115	$125	$2	$8	$5	$10	$8	$13
$125	$135	$3	$9	$6	$11	$9	$15
$135	$145	$4	$10	$7	$12	$10	$17
$145	$155	$5	$12	$8	$14	$12	$20
$155	$165	$6	$13	$10	$16	$13	$22
$165	$175	$7	$14	$11	$19	$14	$24
$175	$185	$9	$15	$12	$21	$15	$26
$185	$195	$10	$16	$13	$23	$16	$28
$195	$205	$11	$18	$14	$25	$18	$31
$205	$215	$12	$20	$16	$28	$20	$33
$215	$225	$13	$22	$17	$30	$22	$36
$225	$235	$15	$24	$18	$32	$24	$38
$235	$245	$16	$26	$19	$35	$26	$40
$245	$255	$17	$28	$20	$37	$28	$43
$255	$265	$18	$31	$22	$40	$31	$45
$265	$275	$19	$33	$23	$42	$33	$48
$275	$285	$21	$35	$24	$44	$35	$50
$285	$295	$22	$37	$26	$47	$37	$52
$295	$305	$23	$39	$28	$49	$39	$55
$305	$315	$24	$42	$31	$52	$42	$57
$315	$325	$25	$44	$33	$54	$44	$60
$325	$335	$27	$46	$35	$56	$46	$62
$335	$345	$28	$48	$37	$59	$48	$65
$345	$355	$29	$50	$39	$61	$50	$68
$355	$365	$30	$53	$42	$64	$53	$71
$365	$375	$31	$55	$44	$68	$55	$74
$375	$385	$33	$57	$46	$71	$57	$77
$385	$395	$34	$59	$48	$74	$59	$81
$395	$405	$35	$62	$50	$77	$62	$84
$405	$415	$37	$64	$53	$80	$64	$87
$415	$425	$39	$67	$55	$84	$67	$90
$425	$435	$41	$69	$58	$87	$69	$94
$435	$445	$43	$71	$60	$90	$71	$97
$445	$455	$46	$74	$62	$94	$74	$101
$455	$465	$48	$76	$65	$97	$76	$104
$465	$475	$50	$79	$67	$101	$79	$108
$475	$485	$52	$81	$70	$104	$81	$111
$485	$495	$54	$83	$72	$108	$83	$115
$495	$505	$57	$86	$74	$111	$86	$118
$505	$515	$59	$88	$77	$115	$88	$122

Page 20Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

DAILY Payroll Period

If the Adjusted Wage		Married Filing Jointly		Head of Household		Single or Married Filing Separately
Amount (line 1h) is
		Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,	Standard	Form W-4, Step 2,
			Checkbox		Checkbox		Checkbox
	But less	withholding	withholding	withholding	withholding	withholding	withholding
At least				The Tentative Withholding Amount is:
	than
$515	$525	$61	$91	$79	$118	$91	$125
$525	$535	$63	$93	$82	$122	$93	$129
$535	$545	$65	$95	$84	$125	$95	$132
$545	$555	$68	$98	$86	$129	$98	$136
$555	$565	$70	$100	$89	$132	$100	$139
$565	$575	$72	$103	$91	$136	$103	$143
$575	$585	$74	$105	$94	$139	$105	$146
$585	$595	$76	$107	$96	$143	$107	$150
$595	$605	$79	$110	$98	$146	$110	$153
$605	$615	$81	$112	$101	$150	$112	$157
$615	$625	$83	$115	$103	$153	$115	$160
$625	$635	$85	$117	$106	$157	$117	$164
$635	$645	$87	$119	$108	$160	$119	$167
$645	$655	$90	$122	$110	$164	$122	$171
$655	$665	$92	$124	$113	$167	$124	$174
$665	$675	$94	$127	$115	$171	$127	$178
$675	$685	$96	$129	$118	$174	$129	$181
$685	$695	$98	$133	$120	$178	$133	$185
$695	$705	$101	$136	$122	$181	$136	$188
$705	$715	$103	$139	$126	$185	$139	$192
$715	$725	$105	$142	$129	$188	$142	$195
$725	$735	$107	$145	$132	$192	$145	$199
$735	$745	$109	$149	$135	$195	$149	$202
$745	$755	$112	$152	$138	$199	$152	$206
$755	$765	$114	$155	$142	$202	$155	$209
$765	$775	$116	$158	$145	$206	$158	$213

Publication 15-T (2020)Page 21

3. Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

If you compute payroll manually and your employee has not submitted a Form W-4 for 2020 or later, use the work-sheet below and the Wage Bracket Method tables that fol-low to figure federal income tax withholding.

The Wage Bracket Method tables cover only up to ap-proximately $100,000 in annual wages and up to 10 allow-ances. If you can't use the Wage Bracket Method tables because taxable wages exceed the amount from the last bracket of the table (based on marital status and pay pe-riod) or the employee claimed more than 10 allowances, use the Percentage Method tables in section 5.

Worksheet 3. Employer’s Withholding Worksheet for Wage
Bracket Method Tables for Manual Payroll Systems With			Keep for Your Records
Forms W-4 From 2019 or Earlier
Step 1.	Figure the tentative withholding amount
	1a	Enter the employee's total taxable wages this payroll period . . . . . . . . . . . . . . . . . .	. . . . . . . . . . _1a	$
	1b	Use the amount on line 1a to look up the tentative amount to withhold in the appropriate Wage
		Bracket Table in this section for your pay frequency, given the employee's marital status (line 3 of
		Form W-4) and number of allowances claimed. This is the Tentative	. . . . . . . . . . 1b	$
		Withholding Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Step 2.	Figure the final amount to withhold
	2a	Enter the additional amount to withhold from line 6 of the employee's Form W-4 . . . .	. . . . . . . . . . _2a	$
	2b	Add lines 1b and 2a. This is the amount to withhold from the employee’s wages this		$
		pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	. . . . . . . . . . 2b

Page 22Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

WEEKLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$0	$230	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$230	$240	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$240	$250	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$250	$260	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$260	$270	$4	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$270	$280	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$280	$290	$6	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$290	$300	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$300	$310	$8	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$310	$320	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$320	$330	$10	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0
$330	$340	$11	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0
$340	$350	$12	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0
$350	$360	$13	$4	$0	$0	$0	$0	$0	$0	$0	$0	$0
$360	$370	$14	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0
$370	$380	$15	$6	$0	$0	$0	$0	$0	$0	$0	$0	$0
$380	$390	$16	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0
$390	$400	$17	$8	$0	$0	$0	$0	$0	$0	$0	$0	$0
$400	$410	$18	$9	$1	$0	$0	$0	$0	$0	$0	$0	$0
$410	$420	$19	$10	$2	$0	$0	$0	$0	$0	$0	$0	$0
$420	$430	$20	$11	$3	$0	$0	$0	$0	$0	$0	$0	$0
$430	$440	$21	$12	$4	$0	$0	$0	$0	$0	$0	$0	$0
$440	$450	$22	$13	$5	$0	$0	$0	$0	$0	$0	$0	$0
$450	$460	$23	$14	$6	$0	$0	$0	$0	$0	$0	$0	$0
$460	$470	$24	$15	$7	$0	$0	$0	$0	$0	$0	$0	$0
$470	$480	$25	$16	$8	$0	$0	$0	$0	$0	$0	$0	$0
$480	$490	$26	$17	$9	$1	$0	$0	$0	$0	$0	$0	$0
$490	$500	$27	$18	$10	$2	$0	$0	$0	$0	$0	$0	$0
$500	$510	$28	$19	$11	$3	$0	$0	$0	$0	$0	$0	$0
$510	$520	$29	$20	$12	$4	$0	$0	$0	$0	$0	$0	$0
$520	$530	$30	$21	$13	$5	$0	$0	$0	$0	$0	$0	$0
$530	$540	$31	$22	$14	$6	$0	$0	$0	$0	$0	$0	$0
$540	$550	$32	$23	$15	$7	$0	$0	$0	$0	$0	$0	$0
$550	$560	$33	$24	$16	$8	$0	$0	$0	$0	$0	$0	$0
$560	$570	$34	$25	$17	$9	$1	$0	$0	$0	$0	$0	$0
$570	$580	$35	$26	$18	$10	$2	$0	$0	$0	$0	$0	$0
$580	$590	$36	$27	$19	$11	$3	$0	$0	$0	$0	$0	$0
$590	$600	$37	$28	$20	$12	$4	$0	$0	$0	$0	$0	$0
$600	$610	$38	$29	$21	$13	$5	$0	$0	$0	$0	$0	$0
$610	$625	$39	$31	$22	$14	$6	$0	$0	$0	$0	$0	$0
$625	$640	$41	$32	$24	$16	$7	$0	$0	$0	$0	$0	$0
$640	$655	$43	$34	$25	$17	$9	$1	$0	$0	$0	$0	$0
$655	$670	$44	$35	$27	$19	$10	$2	$0	$0	$0	$0	$0
$670	$685	$46	$37	$28	$20	$12	$4	$0	$0	$0	$0	$0
$685	$700	$48	$38	$30	$22	$13	$5	$0	$0	$0	$0	$0
$700	$715	$50	$40	$31	$23	$15	$7	$0	$0	$0	$0	$0
$715	$730	$52	$42	$33	$25	$16	$8	$0	$0	$0	$0	$0
$730	$745	$53	$44	$34	$26	$18	$10	$1	$0	$0	$0	$0
$745	$760	$55	$45	$36	$28	$19	$11	$3	$0	$0	$0	$0
$760	$775	$57	$47	$37	$29	$21	$13	$4	$0	$0	$0	$0
$775	$790	$59	$49	$39	$31	$22	$14	$6	$0	$0	$0	$0

Publication 15-T (2020)Page 23

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

WEEKLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$790	$805	$61	$51	$41	$32	$24	$16	$7	$0	$0	$0	$0
$805	$820	$62	$53	$43	$34	$25	$17	$9	$0	$0	$0	$0
$820	$835	$64	$54	$44	$35	$27	$19	$10	$2	$0	$0	$0
$835	$850	$66	$56	$46	$37	$28	$20	$12	$3	$0	$0	$0
$850	$865	$68	$58	$48	$38	$30	$22	$13	$5	$0	$0	$0
$865	$880	$70	$60	$50	$40	$31	$23	$15	$6	$0	$0	$0
$880	$895	$71	$62	$52	$42	$33	$25	$16	$8	$0	$0	$0
$895	$910	$73	$63	$53	$43	$34	$26	$18	$9	$1	$0	$0
$910	$925	$75	$65	$55	$45	$36	$28	$19	$11	$3	$0	$0
$925	$940	$77	$67	$57	$47	$37	$29	$21	$12	$4	$0	$0
$940	$955	$79	$69	$59	$49	$39	$31	$22	$14	$6	$0	$0
$955	$970	$80	$71	$61	$51	$41	$32	$24	$15	$7	$0	$0
$970	$985	$82	$72	$62	$52	$43	$34	$25	$17	$9	$0	$0
$985	$1,000	$84	$74	$64	$54	$44	$35	$27	$18	$10	$2	$0
$1,000	$1,015	$86	$76	$66	$56	$46	$37	$28	$20	$12	$3	$0
$1,015	$1,030	$88	$78	$68	$58	$48	$38	$30	$21	$13	$5	$0
$1,030	$1,045	$89	$80	$70	$60	$50	$40	$31	$23	$15	$6	$0
$1,045	$1,060	$91	$81	$71	$61	$52	$42	$33	$24	$16	$8	$0
$1,060	$1,075	$93	$83	$73	$63	$53	$43	$34	$26	$18	$9	$1
$1,075	$1,090	$95	$85	$75	$65	$55	$45	$36	$27	$19	$11	$3
$1,090	$1,105	$97	$87	$77	$67	$57	$47	$37	$29	$21	$12	$4
$1,105	$1,120	$98	$89	$79	$69	$59	$49	$39	$30	$22	$14	$6
$1,120	$1,135	$100	$90	$80	$70	$61	$51	$41	$32	$24	$15	$7
$1,135	$1,150	$102	$92	$82	$72	$62	$52	$43	$33	$25	$17	$9
$1,150	$1,165	$104	$94	$84	$74	$64	$54	$44	$35	$27	$18	$10
$1,165	$1,180	$106	$96	$86	$76	$66	$56	$46	$36	$28	$20	$12
$1,180	$1,195	$107	$98	$88	$78	$68	$58	$48	$38	$30	$21	$13
$1,195	$1,210	$109	$99	$89	$79	$70	$60	$50	$40	$31	$23	$15
$1,210	$1,225	$111	$101	$91	$81	$71	$61	$52	$42	$33	$24	$16
$1,225	$1,240	$113	$103	$93	$83	$73	$63	$53	$43	$34	$26	$18
$1,240	$1,255	$115	$105	$95	$85	$75	$65	$55	$45	$36	$27	$19
$1,255	$1,270	$116	$107	$97	$87	$77	$67	$57	$47	$37	$29	$21
$1,270	$1,285	$118	$108	$98	$88	$79	$69	$59	$49	$39	$30	$22
$1,285	$1,300	$120	$110	$100	$90	$80	$70	$61	$51	$41	$32	$24
$1,300	$1,315	$122	$112	$102	$92	$82	$72	$62	$52	$42	$33	$25
$1,315	$1,330	$124	$114	$104	$94	$84	$74	$64	$54	$44	$35	$27
$1,330	$1,345	$125	$116	$106	$96	$86	$76	$66	$56	$46	$36	$28
$1,345	$1,360	$127	$117	$107	$97	$88	$78	$68	$58	$48	$38	$30
$1,360	$1,375	$129	$119	$109	$99	$89	$79	$70	$60	$50	$40	$31
$1,375	$1,390	$131	$121	$111	$101	$91	$81	$71	$61	$51	$42	$33
$1,390	$1,405	$133	$123	$113	$103	$93	$83	$73	$63	$53	$43	$34
$1,405	$1,420	$134	$125	$115	$105	$95	$85	$75	$65	$55	$45	$36
$1,420	$1,435	$136	$126	$116	$106	$97	$87	$77	$67	$57	$47	$37
$1,435	$1,450	$138	$128	$118	$108	$98	$88	$79	$69	$59	$49	$39
$1,450	$1,465	$140	$130	$120	$110	$100	$90	$80	$70	$60	$51	$41
$1,465	$1,480	$142	$132	$122	$112	$102	$92	$82	$72	$62	$52	$42
$1,480	$1,495	$143	$134	$124	$114	$104	$94	$84	$74	$64	$54	$44
$1,495	$1,510	$145	$135	$125	$115	$106	$96	$86	$76	$66	$56	$46
$1,510	$1,525	$147	$137	$127	$117	$107	$97	$88	$78	$68	$58	$48
$1,525	$1,540	$149	$139	$129	$119	$109	$99	$89	$79	$69	$60	$50
$1,540	$1,555	$151	$141	$131	$121	$111	$101	$91	$81	$71	$61	$51

Page 24Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

WEEKLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$1,555	$1,570	$152	$143	$133	$123	$113	$103	$93	$83	$73	$63	$53
$1,570	$1,585	$154	$144	$134	$124	$115	$105	$95	$85	$75	$65	$55
$1,585	$1,600	$156	$146	$136	$126	$116	$106	$97	$87	$77	$67	$57
$1,600	$1,615	$158	$148	$138	$128	$118	$108	$98	$88	$78	$69	$59
$1,615	$1,630	$160	$150	$140	$130	$120	$110	$100	$90	$80	$70	$60
$1,630	$1,645	$161	$152	$142	$132	$122	$112	$102	$92	$82	$72	$62
$1,645	$1,660	$163	$153	$143	$133	$124	$114	$104	$94	$84	$74	$64
$1,660	$1,675	$165	$155	$145	$135	$125	$115	$106	$96	$86	$76	$66
$1,675	$1,690	$167	$157	$147	$137	$127	$117	$107	$97	$87	$78	$68
$1,690	$1,705	$169	$159	$149	$139	$129	$119	$109	$99	$89	$79	$69
$1,705	$1,720	$170	$161	$151	$141	$131	$121	$111	$101	$91	$81	$71
$1,720	$1,735	$172	$162	$152	$142	$133	$123	$113	$103	$93	$83	$73
$1,735	$1,750	$174	$164	$154	$144	$134	$124	$115	$105	$95	$85	$75
$1,750	$1,765	$176	$166	$156	$146	$136	$126	$116	$106	$96	$87	$77
$1,765	$1,780	$178	$168	$158	$148	$138	$128	$118	$108	$98	$88	$78
$1,780	$1,800	$182	$170	$160	$150	$140	$130	$120	$110	$100	$90	$81
$1,800	$1,820	$186	$172	$162	$152	$142	$133	$123	$113	$103	$93	$83
$1,820	$1,840	$190	$175	$165	$155	$145	$135	$125	$115	$105	$95	$85
$1,840	$1,860	$195	$177	$167	$157	$147	$137	$127	$117	$108	$98	$88
$1,860	$1,880	$199	$181	$169	$160	$150	$140	$130	$120	$110	$100	$90
$1,880	$1,900	$204	$185	$172	$162	$152	$142	$132	$122	$112	$102	$93
$1,900	$1,920	$208	$190	$174	$164	$154	$145	$135	$125	$115	$105	$95
$1,920	$1,940	$212	$194	$177	$167	$157	$147	$137	$127	$117	$107	$97

Publication 15-T (2020)Page 25

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

WEEKLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$0	$75	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$75	$85	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$85	$95	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$95	$105	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$105	$115	$4	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$115	$125	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$125	$135	$6	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$135	$145	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$145	$155	$8	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$155	$165	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$165	$175	$10	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0
$175	$185	$11	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0
$185	$195	$12	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0
$195	$205	$13	$4	$0	$0	$0	$0	$0	$0	$0	$0	$0
$205	$215	$14	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0
$215	$225	$15	$6	$0	$0	$0	$0	$0	$0	$0	$0	$0
$225	$235	$16	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0
$235	$245	$17	$8	$0	$0	$0	$0	$0	$0	$0	$0	$0
$245	$255	$18	$9	$1	$0	$0	$0	$0	$0	$0	$0	$0
$255	$265	$19	$10	$2	$0	$0	$0	$0	$0	$0	$0	$0
$265	$280	$20	$12	$3	$0	$0	$0	$0	$0	$0	$0	$0
$280	$295	$22	$13	$5	$0	$0	$0	$0	$0	$0	$0	$0
$295	$310	$24	$15	$6	$0	$0	$0	$0	$0	$0	$0	$0
$310	$325	$26	$16	$8	$0	$0	$0	$0	$0	$0	$0	$0
$325	$340	$27	$18	$9	$1	$0	$0	$0	$0	$0	$0	$0
$340	$355	$29	$19	$11	$3	$0	$0	$0	$0	$0	$0	$0
$355	$370	$31	$21	$12	$4	$0	$0	$0	$0	$0	$0	$0
$370	$385	$33	$23	$14	$6	$0	$0	$0	$0	$0	$0	$0
$385	$400	$35	$25	$15	$7	$0	$0	$0	$0	$0	$0	$0
$400	$415	$36	$26	$17	$9	$0	$0	$0	$0	$0	$0	$0
$415	$430	$38	$28	$18	$10	$2	$0	$0	$0	$0	$0	$0
$430	$445	$40	$30	$20	$12	$3	$0	$0	$0	$0	$0	$0
$445	$460	$42	$32	$22	$13	$5	$0	$0	$0	$0	$0	$0
$460	$475	$44	$34	$24	$15	$6	$0	$0	$0	$0	$0	$0
$475	$490	$45	$35	$25	$16	$8	$0	$0	$0	$0	$0	$0
$490	$505	$47	$37	$27	$18	$9	$1	$0	$0	$0	$0	$0
$505	$520	$49	$39	$29	$19	$11	$3	$0	$0	$0	$0	$0
$520	$535	$51	$41	$31	$21	$12	$4	$0	$0	$0	$0	$0
$535	$550	$53	$43	$33	$23	$14	$6	$0	$0	$0	$0	$0
$550	$565	$54	$44	$34	$25	$15	$7	$0	$0	$0	$0	$0
$565	$580	$56	$46	$36	$26	$17	$9	$0	$0	$0	$0	$0
$580	$595	$58	$48	$38	$28	$18	$10	$2	$0	$0	$0	$0
$595	$610	$60	$50	$40	$30	$20	$12	$3	$0	$0	$0	$0
$610	$625	$62	$52	$42	$32	$22	$13	$5	$0	$0	$0	$0
$625	$640	$63	$53	$43	$34	$24	$15	$6	$0	$0	$0	$0
$640	$655	$65	$55	$45	$35	$25	$16	$8	$0	$0	$0	$0
$655	$670	$67	$57	$47	$37	$27	$18	$9	$1	$0	$0	$0
$670	$685	$69	$59	$49	$39	$29	$19	$11	$3	$0	$0	$0
$685	$700	$71	$61	$51	$41	$31	$21	$12	$4	$0	$0	$0
$700	$715	$72	$62	$52	$43	$33	$23	$14	$6	$0	$0	$0
$715	$730	$74	$64	$54	$44	$34	$25	$15	$7	$0	$0	$0

Page 26Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

WEEKLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$730	$745	$76	$66	$56	$46	$36	$26	$17	$9	$0	$0	$0
$745	$760	$78	$68	$58	$48	$38	$28	$18	$10	$2	$0	$0
$760	$775	$80	$70	$60	$50	$40	$30	$20	$12	$3	$0	$0
$775	$790	$81	$71	$61	$52	$42	$32	$22	$13	$5	$0	$0
$790	$805	$83	$73	$63	$53	$43	$34	$24	$15	$6	$0	$0
$805	$820	$85	$75	$65	$55	$45	$35	$25	$16	$8	$0	$0
$820	$835	$87	$77	$67	$57	$47	$37	$27	$18	$9	$1	$0
$835	$850	$89	$79	$69	$59	$49	$39	$29	$19	$11	$3	$0
$850	$870	$92	$81	$71	$61	$51	$41	$31	$21	$13	$4	$0
$870	$890	$97	$83	$73	$63	$53	$43	$33	$24	$15	$6	$0
$890	$910	$101	$86	$76	$66	$56	$46	$36	$26	$17	$8	$0
$910	$930	$105	$88	$78	$68	$58	$48	$38	$28	$19	$10	$2
$930	$950	$110	$92	$80	$70	$61	$51	$41	$31	$21	$12	$4
$950	$970	$114	$96	$83	$73	$63	$53	$43	$33	$23	$14	$6
$970	$990	$119	$100	$85	$75	$65	$55	$45	$36	$26	$16	$8
$990	$1,010	$123	$105	$88	$78	$68	$58	$48	$38	$28	$18	$10
$1,010	$1,030	$127	$109	$91	$80	$70	$60	$50	$40	$30	$21	$12
$1,030	$1,050	$132	$114	$95	$82	$73	$63	$53	$43	$33	$23	$14
$1,050	$1,070	$136	$118	$100	$85	$75	$65	$55	$45	$35	$25	$16
$1,070	$1,090	$141	$122	$104	$87	$77	$67	$57	$48	$38	$28	$18
$1,090	$1,110	$145	$127	$109	$90	$80	$70	$60	$50	$40	$30	$20
$1,110	$1,130	$149	$131	$113	$95	$82	$72	$62	$52	$42	$33	$23
$1,130	$1,150	$154	$136	$117	$99	$85	$75	$65	$55	$45	$35	$25
$1,150	$1,170	$158	$140	$122	$104	$87	$77	$67	$57	$47	$37	$27
$1,170	$1,190	$163	$144	$126	$108	$90	$79	$69	$60	$50	$40	$30
$1,190	$1,210	$167	$149	$131	$112	$94	$82	$72	$62	$52	$42	$32
$1,210	$1,230	$171	$153	$135	$117	$99	$84	$74	$64	$54	$45	$35
$1,230	$1,250	$176	$158	$139	$121	$103	$87	$77	$67	$57	$47	$37
$1,250	$1,270	$180	$162	$144	$126	$107	$89	$79	$69	$59	$49	$39
$1,270	$1,290	$185	$166	$148	$130	$112	$94	$81	$72	$62	$52	$42
$1,290	$1,310	$189	$171	$153	$134	$116	$98	$84	$74	$64	$54	$44
$1,310	$1,330	$193	$175	$157	$139	$121	$102	$86	$76	$66	$57	$47
$1,330	$1,350	$198	$180	$161	$143	$125	$107	$89	$79	$69	$59	$49
$1,350	$1,370	$202	$184	$166	$148	$129	$111	$93	$81	$71	$61	$51
$1,370	$1,390	$207	$188	$170	$152	$134	$116	$97	$84	$74	$64	$54
$1,390	$1,410	$211	$193	$175	$156	$138	$120	$102	$86	$76	$66	$56
$1,410	$1,430	$215	$197	$179	$161	$143	$124	$106	$88	$78	$69	$59
$1,430	$1,450	$220	$202	$183	$165	$147	$129	$111	$92	$81	$71	$61
$1,450	$1,470	$224	$206	$188	$170	$151	$133	$115	$97	$83	$73	$63
$1,470	$1,490	$229	$210	$192	$174	$156	$138	$119	$101	$86	$76	$66
$1,490	$1,510	$233	$215	$197	$178	$160	$142	$124	$106	$88	$78	$68
$1,510	$1,530	$237	$219	$201	$183	$165	$146	$128	$110	$92	$81	$71
$1,530	$1,550	$242	$224	$205	$187	$169	$151	$133	$114	$96	$83	$73
$1,550	$1,570	$246	$228	$210	$192	$173	$155	$137	$119	$101	$85	$75
$1,570	$1,590	$251	$232	$214	$196	$178	$160	$141	$123	$105	$88	$78
$1,590	$1,610	$255	$237	$219	$200	$182	$164	$146	$128	$109	$91	$80
$1,610	$1,630	$259	$241	$223	$205	$187	$168	$150	$132	$114	$96	$83
$1,630	$1,650	$264	$246	$227	$209	$191	$173	$155	$136	$118	$100	$85
$1,650	$1,670	$268	$250	$232	$214	$195	$177	$159	$141	$123	$104	$87
$1,670	$1,690	$273	$254	$236	$218	$200	$182	$163	$145	$127	$109	$91
$1,690	$1,710	$277	$259	$241	$222	$204	$186	$168	$150	$131	$113	$95

Publication 15-T (2020)Page 27

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

WEEKLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$1,710	$1,730	$281	$263	$245	$227	$209	$190	$172	$154	$136	$118	$99
$1,730	$1,750	$286	$268	$249	$231	$213	$195	$177	$158	$140	$122	$104
$1,750	$1,770	$291	$272	$254	$236	$217	$199	$181	$163	$145	$126	$108
$1,770	$1,790	$296	$276	$258	$240	$222	$204	$185	$167	$149	$131	$113
$1,790	$1,810	$301	$281	$263	$244	$226	$208	$190	$172	$153	$135	$117
$1,810	$1,830	$305	$286	$267	$249	$231	$212	$194	$176	$158	$140	$121
$1,830	$1,850	$310	$290	$271	$253	$235	$217	$199	$180	$162	$144	$126
$1,850	$1,870	$315	$295	$276	$258	$239	$221	$203	$185	$167	$148	$130
$1,870	$1,890	$320	$300	$280	$262	$244	$226	$207	$189	$171	$153	$135
$1,890	$1,910	$325	$305	$285	$266	$248	$230	$212	$194	$175	$157	$139
$1,910	$1,930	$329	$310	$290	$271	$253	$234	$216	$198	$180	$162	$143

Page 28Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

BIWEEKLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$0	$460	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$460	$470	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$470	$480	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$480	$490	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$490	$500	$4	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$500	$510	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$510	$520	$6	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$520	$530	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$530	$540	$8	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$540	$550	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$550	$560	$10	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$560	$580	$11	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$580	$600	$13	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$600	$620	$15	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$620	$640	$17	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0
$640	$660	$19	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0
$660	$680	$21	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0
$680	$700	$23	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0
$700	$720	$25	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0
$720	$740	$27	$11	$0	$0	$0	$0	$0	$0	$0	$0	$0
$740	$760	$29	$13	$0	$0	$0	$0	$0	$0	$0	$0	$0
$760	$780	$31	$15	$0	$0	$0	$0	$0	$0	$0	$0	$0
$780	$800	$33	$17	$0	$0	$0	$0	$0	$0	$0	$0	$0
$800	$820	$35	$19	$2	$0	$0	$0	$0	$0	$0	$0	$0
$820	$840	$37	$21	$4	$0	$0	$0	$0	$0	$0	$0	$0
$840	$860	$39	$23	$6	$0	$0	$0	$0	$0	$0	$0	$0
$860	$880	$41	$25	$8	$0	$0	$0	$0	$0	$0	$0	$0
$880	$900	$43	$27	$10	$0	$0	$0	$0	$0	$0	$0	$0
$900	$920	$45	$29	$12	$0	$0	$0	$0	$0	$0	$0	$0
$920	$940	$47	$31	$14	$0	$0	$0	$0	$0	$0	$0	$0
$940	$960	$49	$33	$16	$0	$0	$0	$0	$0	$0	$0	$0
$960	$980	$51	$35	$18	$2	$0	$0	$0	$0	$0	$0	$0
$980	$1,000	$53	$37	$20	$4	$0	$0	$0	$0	$0	$0	$0
$1,000	$1,020	$55	$39	$22	$6	$0	$0	$0	$0	$0	$0	$0
$1,020	$1,040	$57	$41	$24	$8	$0	$0	$0	$0	$0	$0	$0
$1,040	$1,060	$59	$43	$26	$10	$0	$0	$0	$0	$0	$0	$0
$1,060	$1,080	$61	$45	$28	$12	$0	$0	$0	$0	$0	$0	$0
$1,080	$1,100	$63	$47	$30	$14	$0	$0	$0	$0	$0	$0	$0
$1,100	$1,120	$65	$49	$32	$16	$0	$0	$0	$0	$0	$0	$0
$1,120	$1,140	$67	$51	$34	$18	$1	$0	$0	$0	$0	$0	$0
$1,140	$1,160	$69	$53	$36	$20	$3	$0	$0	$0	$0	$0	$0
$1,160	$1,180	$71	$55	$38	$22	$5	$0	$0	$0	$0	$0	$0
$1,180	$1,200	$73	$57	$40	$24	$7	$0	$0	$0	$0	$0	$0
$1,200	$1,220	$75	$59	$42	$26	$9	$0	$0	$0	$0	$0	$0
$1,220	$1,250	$78	$61	$45	$28	$12	$0	$0	$0	$0	$0	$0
$1,250	$1,280	$82	$64	$48	$31	$15	$0	$0	$0	$0	$0	$0
$1,280	$1,310	$85	$67	$51	$34	$18	$1	$0	$0	$0	$0	$0
$1,310	$1,340	$89	$70	$54	$37	$21	$4	$0	$0	$0	$0	$0
$1,340	$1,370	$92	$73	$57	$40	$24	$7	$0	$0	$0	$0	$0
$1,370	$1,400	$96	$76	$60	$43	$27	$10	$0	$0	$0	$0	$0
$1,400	$1,430	$100	$80	$63	$46	$30	$13	$0	$0	$0	$0	$0

Publication 15-T (2020)Page 29

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

BIWEEKLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$1,430	$1,460	$103	$83	$66	$49	$33	$16	$0	$0	$0	$0	$0
$1,460	$1,490	$107	$87	$69	$52	$36	$19	$3	$0	$0	$0	$0
$1,490	$1,520	$110	$91	$72	$55	$39	$22	$6	$0	$0	$0	$0
$1,520	$1,550	$114	$94	$75	$58	$42	$25	$9	$0	$0	$0	$0
$1,550	$1,580	$118	$98	$78	$61	$45	$28	$12	$0	$0	$0	$0
$1,580	$1,610	$121	$101	$82	$64	$48	$31	$15	$0	$0	$0	$0
$1,610	$1,640	$125	$105	$85	$67	$51	$34	$18	$1	$0	$0	$0
$1,640	$1,670	$128	$109	$89	$70	$54	$37	$21	$4	$0	$0	$0
$1,670	$1,700	$132	$112	$92	$73	$57	$40	$24	$7	$0	$0	$0
$1,700	$1,730	$136	$116	$96	$76	$60	$43	$27	$10	$0	$0	$0
$1,730	$1,760	$139	$119	$100	$80	$63	$46	$30	$13	$0	$0	$0
$1,760	$1,790	$143	$123	$103	$83	$66	$49	$33	$16	$0	$0	$0
$1,790	$1,820	$146	$127	$107	$87	$69	$52	$36	$19	$2	$0	$0
$1,820	$1,850	$150	$130	$110	$91	$72	$55	$39	$22	$5	$0	$0
$1,850	$1,880	$154	$134	$114	$94	$75	$58	$42	$25	$8	$0	$0
$1,880	$1,910	$157	$137	$118	$98	$78	$61	$45	$28	$11	$0	$0
$1,910	$1,940	$161	$141	$121	$101	$82	$64	$48	$31	$14	$0	$0
$1,940	$1,970	$164	$145	$125	$105	$85	$67	$51	$34	$17	$1	$0
$1,970	$2,000	$168	$148	$128	$109	$89	$70	$54	$37	$20	$4	$0
$2,000	$2,030	$172	$152	$132	$112	$92	$73	$57	$40	$23	$7	$0
$2,030	$2,060	$175	$155	$136	$116	$96	$76	$60	$43	$26	$10	$0
$2,060	$2,090	$179	$159	$139	$119	$100	$80	$63	$46	$29	$13	$0
$2,090	$2,120	$182	$163	$143	$123	$103	$83	$66	$49	$32	$16	$0
$2,120	$2,150	$186	$166	$146	$127	$107	$87	$69	$52	$35	$19	$2
$2,150	$2,180	$190	$170	$150	$130	$110	$90	$72	$55	$38	$22	$5
$2,180	$2,210	$193	$173	$154	$134	$114	$94	$75	$58	$41	$25	$8
$2,210	$2,240	$197	$177	$157	$137	$118	$98	$78	$61	$44	$28	$11
$2,240	$2,270	$200	$181	$161	$141	$121	$101	$81	$64	$47	$31	$14
$2,270	$2,300	$204	$184	$164	$145	$125	$105	$85	$67	$50	$34	$17
$2,300	$2,330	$208	$188	$168	$148	$128	$108	$89	$70	$53	$37	$20
$2,330	$2,360	$211	$191	$172	$152	$132	$112	$92	$73	$56	$40	$23
$2,360	$2,390	$215	$195	$175	$155	$136	$116	$96	$76	$59	$43	$26
$2,390	$2,420	$218	$199	$179	$159	$139	$119	$99	$80	$62	$46	$29
$2,420	$2,450	$222	$202	$182	$163	$143	$123	$103	$83	$65	$49	$32
$2,450	$2,480	$226	$206	$186	$166	$146	$126	$107	$87	$68	$52	$35
$2,480	$2,510	$229	$209	$190	$170	$150	$130	$110	$90	$71	$55	$38
$2,510	$2,540	$233	$213	$193	$173	$154	$134	$114	$94	$74	$58	$41
$2,540	$2,570	$236	$217	$197	$177	$157	$137	$117	$98	$78	$61	$44
$2,570	$2,600	$240	$220	$200	$181	$161	$141	$121	$101	$81	$64	$47
$2,600	$2,630	$244	$224	$204	$184	$164	$144	$125	$105	$85	$67	$50
$2,630	$2,660	$247	$227	$208	$188	$168	$148	$128	$108	$89	$70	$53
$2,660	$2,690	$251	$231	$211	$191	$172	$152	$132	$112	$92	$73	$56
$2,690	$2,720	$254	$235	$215	$195	$175	$155	$135	$116	$96	$76	$59
$2,720	$2,750	$258	$238	$218	$199	$179	$159	$139	$119	$99	$79	$62
$2,750	$2,780	$262	$242	$222	$202	$182	$162	$143	$123	$103	$83	$65
$2,780	$2,810	$265	$245	$226	$206	$186	$166	$146	$126	$107	$87	$68
$2,810	$2,840	$269	$249	$229	$209	$190	$170	$150	$130	$110	$90	$71
$2,840	$2,870	$272	$253	$233	$213	$193	$173	$153	$134	$114	$94	$74
$2,870	$2,900	$276	$256	$236	$217	$197	$177	$157	$137	$117	$97	$78
$2,900	$2,930	$280	$260	$240	$220	$200	$180	$161	$141	$121	$101	$81
$2,930	$2,960	$283	$263	$244	$224	$204	$184	$164	$144	$125	$105	$85

Page 30Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

BIWEEKLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$2,960	$2,990	$287	$267	$247	$227	$208	$188	$168	$148	$128	$108	$88
$2,990	$3,020	$290	$271	$251	$231	$211	$191	$171	$152	$132	$112	$92
$3,020	$3,050	$294	$274	$254	$235	$215	$195	$175	$155	$135	$115	$96
$3,050	$3,080	$298	$278	$258	$238	$218	$198	$179	$159	$139	$119	$99
$3,080	$3,110	$301	$281	$262	$242	$222	$202	$182	$162	$143	$123	$103
$3,110	$3,140	$305	$285	$265	$245	$226	$206	$186	$166	$146	$126	$106
$3,140	$3,170	$308	$289	$269	$249	$229	$209	$189	$170	$150	$130	$110
$3,170	$3,200	$312	$292	$272	$253	$233	$213	$193	$173	$153	$133	$114
$3,200	$3,230	$316	$296	$276	$256	$236	$216	$197	$177	$157	$137	$117
$3,230	$3,260	$319	$299	$280	$260	$240	$220	$200	$180	$161	$141	$121
$3,260	$3,290	$323	$303	$283	$263	$244	$224	$204	$184	$164	$144	$124
$3,290	$3,320	$326	$307	$287	$267	$247	$227	$207	$188	$168	$148	$128
$3,320	$3,350	$330	$310	$290	$271	$251	$231	$211	$191	$171	$151	$132
$3,350	$3,380	$334	$314	$294	$274	$254	$234	$215	$195	$175	$155	$135
$3,380	$3,410	$337	$317	$298	$278	$258	$238	$218	$198	$179	$159	$139
$3,410	$3,440	$341	$321	$301	$281	$262	$242	$222	$202	$182	$162	$142
$3,440	$3,470	$344	$325	$305	$285	$265	$245	$225	$206	$186	$166	$146
$3,470	$3,500	$348	$328	$308	$289	$269	$249	$229	$209	$189	$169	$150
$3,500	$3,530	$352	$332	$312	$292	$272	$252	$233	$213	$193	$173	$153
$3,530	$3,560	$355	$335	$316	$296	$276	$256	$236	$216	$197	$177	$157
$3,560	$3,600	$363	$340	$320	$300	$280	$260	$240	$221	$201	$181	$161
$3,600	$3,640	$372	$344	$325	$305	$285	$265	$245	$225	$206	$186	$166
$3,640	$3,680	$381	$349	$329	$310	$290	$270	$250	$230	$210	$190	$171
$3,680	$3,720	$389	$354	$334	$314	$295	$275	$255	$235	$215	$195	$175
$3,720	$3,760	$398	$362	$339	$319	$299	$279	$260	$240	$220	$200	$180
$3,760	$3,800	$407	$371	$344	$324	$304	$284	$264	$245	$225	$205	$185
$3,800	$3,840	$416	$379	$349	$329	$309	$289	$269	$249	$230	$210	$190
$3,840	$3,880	$425	$388	$353	$334	$314	$294	$274	$254	$234	$214	$195

Publication 15-T (2020)Page 31

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

BIWEEKLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$0	$150	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$150	$160	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$160	$170	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$170	$180	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$180	$190	$4	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$190	$200	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$200	$210	$6	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$210	$220	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$220	$230	$8	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$230	$240	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$240	$250	$10	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$250	$270	$11	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$270	$290	$13	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$290	$310	$15	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$310	$330	$17	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0
$330	$350	$19	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0
$350	$370	$21	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0
$370	$390	$23	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0
$390	$410	$25	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0
$410	$430	$27	$11	$0	$0	$0	$0	$0	$0	$0	$0	$0
$430	$450	$29	$13	$0	$0	$0	$0	$0	$0	$0	$0	$0
$450	$470	$31	$15	$0	$0	$0	$0	$0	$0	$0	$0	$0
$470	$490	$33	$17	$0	$0	$0	$0	$0	$0	$0	$0	$0
$490	$510	$35	$19	$2	$0	$0	$0	$0	$0	$0	$0	$0
$510	$530	$37	$21	$4	$0	$0	$0	$0	$0	$0	$0	$0
$530	$560	$40	$23	$7	$0	$0	$0	$0	$0	$0	$0	$0
$560	$590	$44	$26	$10	$0	$0	$0	$0	$0	$0	$0	$0
$590	$620	$47	$29	$13	$0	$0	$0	$0	$0	$0	$0	$0
$620	$650	$51	$32	$16	$0	$0	$0	$0	$0	$0	$0	$0
$650	$680	$55	$35	$19	$2	$0	$0	$0	$0	$0	$0	$0
$680	$710	$58	$38	$22	$5	$0	$0	$0	$0	$0	$0	$0
$710	$740	$62	$42	$25	$8	$0	$0	$0	$0	$0	$0	$0
$740	$770	$65	$46	$28	$11	$0	$0	$0	$0	$0	$0	$0
$770	$800	$69	$49	$31	$14	$0	$0	$0	$0	$0	$0	$0
$800	$830	$73	$53	$34	$17	$1	$0	$0	$0	$0	$0	$0
$830	$860	$76	$56	$37	$20	$4	$0	$0	$0	$0	$0	$0
$860	$890	$80	$60	$40	$23	$7	$0	$0	$0	$0	$0	$0
$890	$920	$83	$64	$44	$26	$10	$0	$0	$0	$0	$0	$0
$920	$950	$87	$67	$47	$29	$13	$0	$0	$0	$0	$0	$0
$950	$980	$91	$71	$51	$32	$16	$0	$0	$0	$0	$0	$0
$980	$1,010	$94	$74	$55	$35	$19	$2	$0	$0	$0	$0	$0
$1,010	$1,040	$98	$78	$58	$38	$22	$5	$0	$0	$0	$0	$0
$1,040	$1,070	$101	$82	$62	$42	$25	$8	$0	$0	$0	$0	$0
$1,070	$1,100	$105	$85	$65	$46	$28	$11	$0	$0	$0	$0	$0
$1,100	$1,130	$109	$89	$69	$49	$31	$14	$0	$0	$0	$0	$0
$1,130	$1,160	$112	$92	$73	$53	$34	$17	$1	$0	$0	$0	$0
$1,160	$1,190	$116	$96	$76	$56	$37	$20	$4	$0	$0	$0	$0
$1,190	$1,220	$119	$100	$80	$60	$40	$23	$7	$0	$0	$0	$0
$1,220	$1,250	$123	$103	$83	$64	$44	$26	$10	$0	$0	$0	$0
$1,250	$1,280	$127	$107	$87	$67	$47	$29	$13	$0	$0	$0	$0
$1,280	$1,310	$130	$110	$91	$71	$51	$32	$16	$0	$0	$0	$0

Page 32Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

BIWEEKLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$1,310	$1,340	$134	$114	$94	$74	$54	$35	$19	$2	$0	$0	$0
$1,340	$1,370	$137	$118	$98	$78	$58	$38	$22	$5	$0	$0	$0
$1,370	$1,400	$141	$121	$101	$82	$62	$42	$25	$8	$0	$0	$0
$1,400	$1,430	$145	$125	$105	$85	$65	$45	$28	$11	$0	$0	$0
$1,430	$1,460	$148	$128	$109	$89	$69	$49	$31	$14	$0	$0	$0
$1,460	$1,490	$152	$132	$112	$92	$72	$53	$34	$17	$1	$0	$0
$1,490	$1,520	$155	$136	$116	$96	$76	$56	$37	$20	$4	$0	$0
$1,520	$1,550	$159	$139	$119	$100	$80	$60	$40	$23	$7	$0	$0
$1,550	$1,580	$163	$143	$123	$103	$83	$63	$44	$26	$10	$0	$0
$1,580	$1,610	$166	$146	$127	$107	$87	$67	$47	$29	$13	$0	$0
$1,610	$1,640	$170	$150	$130	$110	$90	$71	$51	$32	$16	$0	$0
$1,640	$1,670	$173	$154	$134	$114	$94	$74	$54	$35	$19	$2	$0
$1,670	$1,700	$177	$157	$137	$118	$98	$78	$58	$38	$22	$5	$0
$1,700	$1,740	$184	$161	$142	$122	$102	$82	$62	$42	$25	$9	$0
$1,740	$1,780	$193	$166	$146	$127	$107	$87	$67	$47	$29	$13	$0
$1,780	$1,820	$202	$171	$151	$131	$111	$92	$72	$52	$33	$17	$0
$1,820	$1,860	$211	$176	$156	$136	$116	$96	$77	$57	$37	$21	$4
$1,860	$1,900	$220	$183	$161	$141	$121	$101	$81	$62	$42	$25	$8
$1,900	$1,940	$228	$192	$166	$146	$126	$106	$86	$66	$46	$29	$12
$1,940	$1,980	$237	$201	$170	$151	$131	$111	$91	$71	$51	$33	$16
$1,980	$2,020	$246	$210	$175	$155	$135	$116	$96	$76	$56	$37	$20
$2,020	$2,060	$255	$218	$182	$160	$140	$120	$101	$81	$61	$41	$24
$2,060	$2,100	$264	$227	$191	$165	$145	$125	$105	$86	$66	$46	$28
$2,100	$2,140	$272	$236	$200	$170	$150	$130	$110	$90	$70	$51	$32
$2,140	$2,180	$281	$245	$208	$175	$155	$135	$115	$95	$75	$55	$36
$2,180	$2,220	$290	$254	$217	$181	$159	$140	$120	$100	$80	$60	$40
$2,220	$2,260	$299	$262	$226	$190	$164	$144	$125	$105	$85	$65	$45
$2,260	$2,300	$308	$271	$235	$198	$169	$149	$129	$110	$90	$70	$50
$2,300	$2,340	$316	$280	$244	$207	$174	$154	$134	$114	$94	$75	$55
$2,340	$2,380	$325	$289	$252	$216	$180	$159	$139	$119	$99	$79	$60
$2,380	$2,420	$334	$298	$261	$225	$188	$164	$144	$124	$104	$84	$64
$2,420	$2,460	$343	$306	$270	$234	$197	$168	$149	$129	$109	$89	$69
$2,460	$2,500	$352	$315	$279	$242	$206	$173	$153	$134	$114	$94	$74
$2,500	$2,540	$360	$324	$288	$251	$215	$178	$158	$138	$118	$99	$79
$2,540	$2,580	$369	$333	$296	$260	$224	$187	$163	$143	$123	$103	$84
$2,580	$2,620	$378	$342	$305	$269	$232	$196	$168	$148	$128	$108	$88
$2,620	$2,660	$387	$350	$314	$278	$241	$205	$173	$153	$133	$113	$93
$2,660	$2,700	$396	$359	$323	$286	$250	$214	$177	$158	$138	$118	$98
$2,700	$2,740	$404	$368	$332	$295	$259	$222	$186	$162	$142	$123	$103
$2,740	$2,780	$413	$377	$340	$304	$268	$231	$195	$167	$147	$127	$108
$2,780	$2,820	$422	$386	$349	$313	$276	$240	$204	$172	$152	$132	$112
$2,820	$2,860	$431	$394	$358	$322	$285	$249	$212	$177	$157	$137	$117
$2,860	$2,900	$440	$403	$367	$330	$294	$258	$221	$185	$162	$142	$122
$2,900	$2,940	$448	$412	$376	$339	$303	$266	$230	$194	$166	$147	$127
$2,940	$2,980	$457	$421	$384	$348	$312	$275	$239	$202	$171	$151	$132
$2,980	$3,020	$466	$430	$393	$357	$320	$284	$248	$211	$176	$156	$136
$3,020	$3,060	$475	$438	$402	$366	$329	$293	$256	$220	$184	$161	$141
$3,060	$3,100	$484	$447	$411	$374	$338	$302	$265	$229	$192	$166	$146
$3,100	$3,140	$492	$456	$420	$383	$347	$310	$274	$238	$201	$171	$151
$3,140	$3,180	$501	$465	$428	$392	$356	$319	$283	$246	$210	$175	$156
$3,180	$3,220	$510	$474	$437	$401	$364	$328	$292	$255	$219	$182	$160

Publication 15-T (2020)Page 33

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

BIWEEKLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$3,220	$3,260	$519	$482	$446	$410	$373	$337	$300	$264	$228	$191	$165
$3,260	$3,300	$528	$491	$455	$418	$382	$346	$309	$273	$236	$200	$170
$3,300	$3,340	$536	$500	$464	$427	$391	$354	$318	$282	$245	$209	$175
$3,340	$3,380	$545	$509	$472	$436	$400	$363	$327	$290	$254	$218	$181
$3,380	$3,420	$554	$518	$481	$445	$408	$372	$336	$299	$263	$226	$190
$3,420	$3,460	$563	$526	$490	$454	$417	$381	$344	$308	$272	$235	$199
$3,460	$3,500	$572	$535	$499	$462	$426	$390	$353	$317	$280	$244	$208
$3,500	$3,540	$582	$544	$508	$471	$435	$398	$362	$326	$289	$253	$216
$3,540	$3,580	$592	$553	$516	$480	$444	$407	$371	$334	$298	$262	$225
$3,580	$3,620	$601	$562	$525	$489	$452	$416	$380	$343	$307	$270	$234
$3,620	$3,660	$611	$571	$534	$498	$461	$425	$388	$352	$316	$279	$243
$3,660	$3,700	$620	$581	$543	$506	$470	$434	$397	$361	$324	$288	$252
$3,700	$3,740	$630	$590	$552	$515	$479	$442	$406	$370	$333	$297	$260
$3,740	$3,780	$640	$600	$560	$524	$488	$451	$415	$378	$342	$306	$269
$3,780	$3,820	$649	$610	$570	$533	$496	$460	$424	$387	$351	$314	$278
$3,820	$3,860	$659	$619	$579	$542	$505	$469	$432	$396	$360	$323	$287

Page 34Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

SEMIMONTHLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$0	$500	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$500	$510	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$510	$520	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$520	$530	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$530	$540	$4	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$540	$550	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$550	$560	$6	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$560	$570	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$570	$580	$8	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$580	$590	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$590	$600	$10	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$600	$625	$12	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$625	$650	$14	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$650	$675	$17	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$675	$700	$19	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0
$700	$725	$22	$4	$0	$0	$0	$0	$0	$0	$0	$0	$0
$725	$750	$24	$6	$0	$0	$0	$0	$0	$0	$0	$0	$0
$750	$775	$27	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0
$775	$800	$29	$11	$0	$0	$0	$0	$0	$0	$0	$0	$0
$800	$825	$32	$14	$0	$0	$0	$0	$0	$0	$0	$0	$0
$825	$850	$34	$16	$0	$0	$0	$0	$0	$0	$0	$0	$0
$850	$875	$37	$19	$1	$0	$0	$0	$0	$0	$0	$0	$0
$875	$900	$39	$21	$3	$0	$0	$0	$0	$0	$0	$0	$0
$900	$925	$42	$24	$6	$0	$0	$0	$0	$0	$0	$0	$0
$925	$950	$44	$26	$8	$0	$0	$0	$0	$0	$0	$0	$0
$950	$975	$47	$29	$11	$0	$0	$0	$0	$0	$0	$0	$0
$975	$1,000	$49	$31	$13	$0	$0	$0	$0	$0	$0	$0	$0
$1,000	$1,025	$52	$34	$16	$0	$0	$0	$0	$0	$0	$0	$0
$1,025	$1,050	$54	$36	$18	$0	$0	$0	$0	$0	$0	$0	$0
$1,050	$1,075	$57	$39	$21	$3	$0	$0	$0	$0	$0	$0	$0
$1,075	$1,100	$59	$41	$23	$5	$0	$0	$0	$0	$0	$0	$0
$1,100	$1,125	$62	$44	$26	$8	$0	$0	$0	$0	$0	$0	$0
$1,125	$1,150	$64	$46	$28	$10	$0	$0	$0	$0	$0	$0	$0
$1,150	$1,175	$67	$49	$31	$13	$0	$0	$0	$0	$0	$0	$0
$1,175	$1,200	$69	$51	$33	$15	$0	$0	$0	$0	$0	$0	$0
$1,200	$1,225	$72	$54	$36	$18	$0	$0	$0	$0	$0	$0	$0
$1,225	$1,250	$74	$56	$38	$20	$3	$0	$0	$0	$0	$0	$0
$1,250	$1,275	$77	$59	$41	$23	$5	$0	$0	$0	$0	$0	$0
$1,275	$1,300	$79	$61	$43	$25	$8	$0	$0	$0	$0	$0	$0
$1,300	$1,325	$82	$64	$46	$28	$10	$0	$0	$0	$0	$0	$0
$1,325	$1,355	$85	$67	$49	$31	$13	$0	$0	$0	$0	$0	$0
$1,355	$1,385	$88	$70	$52	$34	$16	$0	$0	$0	$0	$0	$0
$1,385	$1,415	$92	$73	$55	$37	$19	$1	$0	$0	$0	$0	$0
$1,415	$1,445	$96	$76	$58	$40	$22	$4	$0	$0	$0	$0	$0
$1,445	$1,475	$99	$79	$61	$43	$25	$7	$0	$0	$0	$0	$0
$1,475	$1,505	$103	$82	$64	$46	$28	$10	$0	$0	$0	$0	$0
$1,505	$1,535	$106	$85	$67	$49	$31	$13	$0	$0	$0	$0	$0
$1,535	$1,565	$110	$89	$70	$52	$34	$16	$0	$0	$0	$0	$0
$1,565	$1,595	$114	$92	$73	$55	$37	$19	$1	$0	$0	$0	$0
$1,595	$1,625	$117	$96	$76	$58	$40	$22	$4	$0	$0	$0	$0
$1,625	$1,655	$121	$99	$79	$61	$43	$25	$7	$0	$0	$0	$0

Publication 15-T (2020)Page 35

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

SEMIMONTHLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$1,655	$1,685	$124	$103	$82	$64	$46	$28	$10	$0	$0	$0	$0
$1,685	$1,715	$128	$107	$85	$67	$49	$31	$13	$0	$0	$0	$0
$1,715	$1,745	$132	$110	$89	$70	$52	$34	$16	$0	$0	$0	$0
$1,745	$1,775	$135	$114	$92	$73	$55	$37	$19	$1	$0	$0	$0
$1,775	$1,805	$139	$117	$96	$76	$58	$40	$22	$4	$0	$0	$0
$1,805	$1,835	$142	$121	$99	$79	$61	$43	$25	$7	$0	$0	$0
$1,835	$1,865	$146	$125	$103	$82	$64	$46	$28	$10	$0	$0	$0
$1,865	$1,895	$150	$128	$107	$85	$67	$49	$31	$13	$0	$0	$0
$1,895	$1,925	$153	$132	$110	$89	$70	$52	$34	$16	$0	$0	$0
$1,925	$1,955	$157	$135	$114	$92	$73	$55	$37	$19	$1	$0	$0
$1,955	$1,985	$160	$139	$117	$96	$76	$58	$40	$22	$4	$0	$0
$1,985	$2,015	$164	$143	$121	$100	$79	$61	$43	$25	$7	$0	$0
$2,015	$2,045	$168	$146	$125	$103	$82	$64	$46	$28	$10	$0	$0
$2,045	$2,075	$171	$150	$128	$107	$85	$67	$49	$31	$13	$0	$0
$2,075	$2,105	$175	$153	$132	$110	$89	$70	$52	$34	$16	$0	$0
$2,105	$2,135	$178	$157	$135	$114	$92	$73	$55	$37	$19	$1	$0
$2,135	$2,165	$182	$161	$139	$118	$96	$76	$58	$40	$22	$4	$0
$2,165	$2,195	$186	$164	$143	$121	$100	$79	$61	$43	$25	$7	$0
$2,195	$2,225	$189	$168	$146	$125	$103	$82	$64	$46	$28	$10	$0
$2,225	$2,255	$193	$171	$150	$128	$107	$85	$67	$49	$31	$13	$0
$2,255	$2,285	$196	$175	$153	$132	$110	$89	$70	$52	$34	$16	$0
$2,285	$2,315	$200	$179	$157	$136	$114	$93	$73	$55	$37	$19	$1
$2,315	$2,345	$204	$182	$161	$139	$118	$96	$76	$58	$40	$22	$4
$2,345	$2,375	$207	$186	$164	$143	$121	$100	$79	$61	$43	$25	$7
$2,375	$2,405	$211	$189	$168	$146	$125	$103	$82	$64	$46	$28	$10
$2,405	$2,435	$214	$193	$171	$150	$128	$107	$85	$67	$49	$31	$13
$2,435	$2,465	$218	$197	$175	$154	$132	$111	$89	$70	$52	$34	$16
$2,465	$2,495	$222	$200	$179	$157	$136	$114	$93	$73	$55	$37	$19
$2,495	$2,525	$225	$204	$182	$161	$139	$118	$96	$76	$58	$40	$22
$2,525	$2,555	$229	$207	$186	$164	$143	$121	$100	$79	$61	$43	$25
$2,555	$2,585	$232	$211	$189	$168	$146	$125	$103	$82	$64	$46	$28
$2,585	$2,615	$236	$215	$193	$172	$150	$129	$107	$86	$67	$49	$31
$2,615	$2,645	$240	$218	$197	$175	$154	$132	$111	$89	$70	$52	$34
$2,645	$2,675	$243	$222	$200	$179	$157	$136	$114	$93	$73	$55	$37
$2,675	$2,705	$247	$225	$204	$182	$161	$139	$118	$96	$76	$58	$40
$2,705	$2,735	$250	$229	$207	$186	$164	$143	$121	$100	$79	$61	$43
$2,735	$2,765	$254	$233	$211	$190	$168	$147	$125	$104	$82	$64	$46
$2,765	$2,795	$258	$236	$215	$193	$172	$150	$129	$107	$86	$67	$49
$2,795	$2,825	$261	$240	$218	$197	$175	$154	$132	$111	$89	$70	$52
$2,825	$2,855	$265	$243	$222	$200	$179	$157	$136	$114	$93	$73	$55
$2,855	$2,885	$268	$247	$225	$204	$182	$161	$139	$118	$96	$76	$58
$2,885	$2,915	$272	$251	$229	$208	$186	$165	$143	$122	$100	$79	$61
$2,915	$2,945	$276	$254	$233	$211	$190	$168	$147	$125	$104	$82	$64
$2,945	$2,975	$279	$258	$236	$215	$193	$172	$150	$129	$107	$86	$67
$2,975	$3,005	$283	$261	$240	$218	$197	$175	$154	$132	$111	$89	$70
$3,005	$3,035	$286	$265	$243	$222	$200	$179	$157	$136	$114	$93	$73
$3,035	$3,065	$290	$269	$247	$226	$204	$183	$161	$140	$118	$97	$76
$3,065	$3,095	$294	$272	$251	$229	$208	$186	$165	$143	$122	$100	$79
$3,095	$3,125	$297	$276	$254	$233	$211	$190	$168	$147	$125	$104	$82
$3,125	$3,155	$301	$279	$258	$236	$215	$193	$172	$150	$129	$107	$86
$3,155	$3,185	$304	$283	$261	$240	$218	$197	$175	$154	$132	$111	$89

Page 36Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

SEMIMONTHLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$3,185	$3,215	$308	$287	$265	$244	$222	$201	$179	$158	$136	$115	$93
$3,215	$3,245	$312	$290	$269	$247	$226	$204	$183	$161	$140	$118	$97
$3,245	$3,275	$315	$294	$272	$251	$229	$208	$186	$165	$143	$122	$100
$3,275	$3,305	$319	$297	$276	$254	$233	$211	$190	$168	$147	$125	$104
$3,305	$3,335	$322	$301	$279	$258	$236	$215	$193	$172	$150	$129	$107
$3,335	$3,365	$326	$305	$283	$262	$240	$219	$197	$176	$154	$133	$111
$3,365	$3,395	$330	$308	$287	$265	$244	$222	$201	$179	$158	$136	$115
$3,395	$3,425	$333	$312	$290	$269	$247	$226	$204	$183	$161	$140	$118
$3,425	$3,455	$337	$315	$294	$272	$251	$229	$208	$186	$165	$143	$122
$3,455	$3,485	$340	$319	$297	$276	$254	$233	$211	$190	$168	$147	$125
$3,485	$3,515	$344	$323	$301	$280	$258	$237	$215	$194	$172	$151	$129
$3,515	$3,545	$348	$326	$305	$283	$262	$240	$219	$197	$176	$154	$133
$3,545	$3,575	$351	$330	$308	$287	$265	$244	$222	$201	$179	$158	$136
$3,575	$3,605	$355	$333	$312	$290	$269	$247	$226	$204	$183	$161	$140
$3,605	$3,635	$358	$337	$315	$294	$272	$251	$229	$208	$186	$165	$143
$3,635	$3,665	$362	$341	$319	$298	$276	$255	$233	$212	$190	$169	$147
$3,665	$3,695	$366	$344	$323	$301	$280	$258	$237	$215	$194	$172	$151
$3,695	$3,725	$369	$348	$326	$305	$283	$262	$240	$219	$197	$176	$154
$3,725	$3,755	$373	$351	$330	$308	$287	$265	$244	$222	$201	$179	$158
$3,755	$3,785	$376	$355	$333	$312	$290	$269	$247	$226	$204	$183	$161
$3,785	$3,815	$380	$359	$337	$316	$294	$273	$251	$230	$208	$187	$165
$3,815	$3,845	$384	$362	$341	$319	$298	$276	$255	$233	$212	$190	$169
$3,845	$3,885	$390	$366	$345	$323	$302	$280	$259	$237	$216	$194	$173
$3,885	$3,925	$399	$371	$350	$328	$307	$285	$264	$242	$221	$199	$178
$3,925	$3,965	$408	$376	$354	$333	$311	$290	$268	$247	$225	$204	$182
$3,965	$4,005	$417	$381	$359	$338	$316	$295	$273	$252	$230	$209	$187
$4,005	$4,045	$426	$386	$364	$343	$321	$300	$278	$257	$235	$214	$192
$4,045	$4,085	$434	$395	$369	$347	$326	$304	$283	$261	$240	$218	$197
$4,085	$4,125	$443	$404	$374	$352	$331	$309	$288	$266	$245	$223	$202
$4,125	$4,165	$452	$413	$378	$357	$335	$314	$292	$271	$249	$228	$206
$4,165	$4,205	$461	$421	$383	$362	$340	$319	$297	$276	$254	$233	$211

Publication 15-T (2020)Page 37

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

SEMIMONTHLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$0	$160	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$160	$170	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$170	$180	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$180	$190	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$190	$200	$4	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$200	$210	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$210	$220	$6	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$220	$230	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$230	$240	$8	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$240	$250	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$250	$260	$10	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$260	$285	$11	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$285	$310	$14	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$310	$335	$16	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$335	$360	$19	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0
$360	$385	$21	$4	$0	$0	$0	$0	$0	$0	$0	$0	$0
$385	$410	$24	$6	$0	$0	$0	$0	$0	$0	$0	$0	$0
$410	$435	$26	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0
$435	$460	$29	$11	$0	$0	$0	$0	$0	$0	$0	$0	$0
$460	$485	$31	$14	$0	$0	$0	$0	$0	$0	$0	$0	$0
$485	$510	$34	$16	$0	$0	$0	$0	$0	$0	$0	$0	$0
$510	$535	$36	$19	$1	$0	$0	$0	$0	$0	$0	$0	$0
$535	$560	$39	$21	$3	$0	$0	$0	$0	$0	$0	$0	$0
$560	$585	$41	$24	$6	$0	$0	$0	$0	$0	$0	$0	$0
$585	$615	$45	$26	$8	$0	$0	$0	$0	$0	$0	$0	$0
$615	$645	$48	$29	$11	$0	$0	$0	$0	$0	$0	$0	$0
$645	$675	$52	$32	$14	$0	$0	$0	$0	$0	$0	$0	$0
$675	$705	$56	$35	$17	$0	$0	$0	$0	$0	$0	$0	$0
$705	$735	$59	$38	$20	$2	$0	$0	$0	$0	$0	$0	$0
$735	$765	$63	$41	$23	$5	$0	$0	$0	$0	$0	$0	$0
$765	$795	$66	$45	$26	$8	$0	$0	$0	$0	$0	$0	$0
$795	$825	$70	$48	$29	$11	$0	$0	$0	$0	$0	$0	$0
$825	$855	$74	$52	$32	$14	$0	$0	$0	$0	$0	$0	$0
$855	$885	$77	$56	$35	$17	$0	$0	$0	$0	$0	$0	$0
$885	$915	$81	$59	$38	$20	$3	$0	$0	$0	$0	$0	$0
$915	$945	$84	$63	$41	$23	$6	$0	$0	$0	$0	$0	$0
$945	$975	$88	$66	$45	$26	$9	$0	$0	$0	$0	$0	$0
$975	$1,005	$92	$70	$49	$29	$12	$0	$0	$0	$0	$0	$0
$1,005	$1,035	$95	$74	$52	$32	$15	$0	$0	$0	$0	$0	$0
$1,035	$1,065	$99	$77	$56	$35	$18	$0	$0	$0	$0	$0	$0
$1,065	$1,095	$102	$81	$59	$38	$21	$3	$0	$0	$0	$0	$0
$1,095	$1,125	$106	$84	$63	$41	$24	$6	$0	$0	$0	$0	$0
$1,125	$1,155	$110	$88	$67	$45	$27	$9	$0	$0	$0	$0	$0
$1,155	$1,185	$113	$92	$70	$49	$30	$12	$0	$0	$0	$0	$0
$1,185	$1,215	$117	$95	$74	$52	$33	$15	$0	$0	$0	$0	$0
$1,215	$1,245	$120	$99	$77	$56	$36	$18	$0	$0	$0	$0	$0
$1,245	$1,275	$124	$102	$81	$59	$39	$21	$3	$0	$0	$0	$0
$1,275	$1,305	$128	$106	$85	$63	$42	$24	$6	$0	$0	$0	$0
$1,305	$1,335	$131	$110	$88	$67	$45	$27	$9	$0	$0	$0	$0
$1,335	$1,365	$135	$113	$92	$70	$49	$30	$12	$0	$0	$0	$0
$1,365	$1,395	$138	$117	$95	$74	$52	$33	$15	$0	$0	$0	$0

Page 38Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

SEMIMONTHLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$1,395	$1,425	$142	$120	$99	$77	$56	$36	$18	$0	$0	$0	$0
$1,425	$1,455	$146	$124	$103	$81	$60	$39	$21	$3	$0	$0	$0
$1,455	$1,485	$149	$128	$106	$85	$63	$42	$24	$6	$0	$0	$0
$1,485	$1,515	$153	$131	$110	$88	$67	$45	$27	$9	$0	$0	$0
$1,515	$1,545	$156	$135	$113	$92	$70	$49	$30	$12	$0	$0	$0
$1,545	$1,575	$160	$138	$117	$95	$74	$52	$33	$15	$0	$0	$0
$1,575	$1,605	$164	$142	$121	$99	$78	$56	$36	$18	$0	$0	$0
$1,605	$1,635	$167	$146	$124	$103	$81	$60	$39	$21	$3	$0	$0
$1,635	$1,665	$171	$149	$128	$106	$85	$63	$42	$24	$6	$0	$0
$1,665	$1,695	$174	$153	$131	$110	$88	$67	$45	$27	$9	$0	$0
$1,695	$1,725	$178	$156	$135	$113	$92	$70	$49	$30	$12	$0	$0
$1,725	$1,755	$182	$160	$139	$117	$96	$74	$53	$33	$15	$0	$0
$1,755	$1,785	$185	$164	$142	$121	$99	$78	$56	$36	$18	$0	$0
$1,785	$1,815	$189	$167	$146	$124	$103	$81	$60	$39	$21	$3	$0
$1,815	$1,845	$192	$171	$149	$128	$106	$85	$63	$42	$24	$6	$0
$1,845	$1,885	$200	$175	$154	$132	$111	$89	$68	$46	$27	$9	$0
$1,885	$1,925	$209	$180	$158	$137	$115	$94	$72	$51	$31	$13	$0
$1,925	$1,965	$218	$185	$163	$142	$120	$99	$77	$56	$35	$17	$0
$1,965	$2,005	$226	$189	$168	$146	$125	$103	$82	$60	$39	$21	$4
$2,005	$2,045	$235	$196	$173	$151	$130	$108	$87	$65	$44	$25	$8
$2,045	$2,085	$244	$205	$178	$156	$135	$113	$92	$70	$49	$29	$12
$2,085	$2,125	$253	$213	$182	$161	$139	$118	$96	$75	$53	$33	$16
$2,125	$2,165	$262	$222	$187	$166	$144	$123	$101	$80	$58	$37	$20
$2,165	$2,205	$270	$231	$192	$170	$149	$127	$106	$84	$63	$41	$24
$2,205	$2,245	$279	$240	$200	$175	$154	$132	$111	$89	$68	$46	$28
$2,245	$2,285	$288	$249	$209	$180	$159	$137	$116	$94	$73	$51	$32
$2,285	$2,325	$297	$257	$218	$185	$163	$142	$120	$99	$77	$56	$36
$2,325	$2,365	$306	$266	$227	$190	$168	$147	$125	$104	$82	$61	$40
$2,365	$2,405	$314	$275	$236	$196	$173	$151	$130	$108	$87	$65	$44
$2,405	$2,445	$323	$284	$244	$205	$178	$156	$135	$113	$92	$70	$49
$2,445	$2,485	$332	$293	$253	$214	$183	$161	$140	$118	$97	$75	$54
$2,485	$2,525	$341	$301	$262	$223	$187	$166	$144	$123	$101	$80	$58
$2,525	$2,565	$350	$310	$271	$231	$192	$171	$149	$128	$106	$85	$63
$2,565	$2,605	$358	$319	$280	$240	$201	$175	$154	$132	$111	$89	$68
$2,605	$2,645	$367	$328	$288	$249	$210	$180	$159	$137	$116	$94	$73
$2,645	$2,685	$376	$337	$297	$258	$218	$185	$164	$142	$121	$99	$78
$2,685	$2,725	$385	$345	$306	$267	$227	$190	$168	$147	$125	$104	$82
$2,725	$2,765	$394	$354	$315	$275	$236	$197	$173	$152	$130	$109	$87
$2,765	$2,805	$402	$363	$324	$284	$245	$205	$178	$156	$135	$113	$92
$2,805	$2,845	$411	$372	$332	$293	$254	$214	$183	$161	$140	$118	$97
$2,845	$2,885	$420	$381	$341	$302	$262	$223	$188	$166	$145	$123	$102
$2,885	$2,925	$429	$389	$350	$311	$271	$232	$192	$171	$149	$128	$106
$2,925	$2,965	$438	$398	$359	$319	$280	$241	$201	$176	$154	$133	$111
$2,965	$3,005	$446	$407	$368	$328	$289	$249	$210	$180	$159	$137	$116
$3,005	$3,045	$455	$416	$376	$337	$298	$258	$219	$185	$164	$142	$121
$3,045	$3,085	$464	$425	$385	$346	$306	$267	$228	$190	$169	$147	$126
$3,085	$3,125	$473	$433	$394	$355	$315	$276	$236	$197	$173	$152	$130
$3,125	$3,165	$482	$442	$403	$363	$324	$285	$245	$206	$178	$157	$135
$3,165	$3,205	$490	$451	$412	$372	$333	$293	$254	$215	$183	$161	$140
$3,205	$3,245	$499	$460	$420	$381	$342	$302	$263	$223	$188	$166	$145
$3,245	$3,285	$508	$469	$429	$390	$350	$311	$272	$232	$193	$171	$150

Publication 15-T (2020)Page 39

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

SEMIMONTHLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$3,285	$3,325	$517	$477	$438	$399	$359	$320	$280	$241	$202	$176	$154
$3,325	$3,365	$526	$486	$447	$407	$368	$329	$289	$250	$210	$181	$159
$3,365	$3,405	$534	$495	$456	$416	$377	$337	$298	$259	$219	$185	$164
$3,405	$3,445	$543	$504	$464	$425	$386	$346	$307	$267	$228	$190	$169
$3,445	$3,485	$552	$513	$473	$434	$394	$355	$316	$276	$237	$197	$174
$3,485	$3,525	$561	$521	$482	$443	$403	$364	$324	$285	$246	$206	$178
$3,525	$3,565	$570	$530	$491	$451	$412	$373	$333	$294	$254	$215	$183
$3,565	$3,605	$578	$539	$500	$460	$421	$381	$342	$303	$263	$224	$188
$3,605	$3,645	$587	$548	$508	$469	$430	$390	$351	$311	$272	$233	$193
$3,645	$3,685	$596	$557	$517	$478	$438	$399	$360	$320	$281	$241	$202
$3,685	$3,725	$605	$565	$526	$487	$447	$408	$368	$329	$290	$250	$211
$3,725	$3,765	$614	$574	$535	$495	$456	$417	$377	$338	$298	$259	$219
$3,765	$3,805	$624	$583	$544	$504	$465	$425	$386	$347	$307	$268	$228
$3,805	$3,845	$633	$592	$552	$513	$474	$434	$395	$355	$316	$277	$237
$3,845	$3,885	$643	$601	$561	$522	$482	$443	$404	$364	$325	$285	$246
$3,885	$3,925	$653	$610	$570	$531	$491	$452	$412	$373	$334	$294	$255
$3,925	$3,965	$662	$619	$579	$539	$500	$461	$421	$382	$342	$303	$263
$3,965	$4,005	$672	$629	$588	$548	$509	$469	$430	$391	$351	$312	$272
$4,005	$4,045	$681	$638	$596	$557	$518	$478	$439	$399	$360	$321	$281
$4,045	$4,085	$691	$648	$605	$566	$526	$487	$448	$408	$369	$329	$290
$4,085	$4,125	$701	$658	$615	$575	$535	$496	$456	$417	$378	$338	$299
$4,125	$4,165	$710	$667	$624	$583	$544	$505	$465	$426	$386	$347	$307
$4,165	$4,205	$720	$677	$634	$592	$553	$513	$474	$435	$395	$356	$316

Page 40Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

MONTHLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$0	$995	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$995	$1,015	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,015	$1,035	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,035	$1,055	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,055	$1,075	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,075	$1,095	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,095	$1,145	$13	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,145	$1,195	$18	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,195	$1,245	$23	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,245	$1,295	$28	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,295	$1,345	$33	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,345	$1,395	$38	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,395	$1,445	$43	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,445	$1,495	$48	$12	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,495	$1,545	$53	$17	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,545	$1,595	$58	$22	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,595	$1,645	$63	$27	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,645	$1,695	$68	$32	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,695	$1,745	$73	$37	$1	$0	$0	$0	$0	$0	$0	$0	$0
$1,745	$1,795	$78	$42	$6	$0	$0	$0	$0	$0	$0	$0	$0
$1,795	$1,845	$83	$47	$11	$0	$0	$0	$0	$0	$0	$0	$0
$1,845	$1,895	$88	$52	$16	$0	$0	$0	$0	$0	$0	$0	$0
$1,895	$1,945	$93	$57	$21	$0	$0	$0	$0	$0	$0	$0	$0
$1,945	$1,995	$98	$62	$26	$0	$0	$0	$0	$0	$0	$0	$0
$1,995	$2,045	$103	$67	$31	$0	$0	$0	$0	$0	$0	$0	$0
$2,045	$2,095	$108	$72	$36	$0	$0	$0	$0	$0	$0	$0	$0
$2,095	$2,145	$113	$77	$41	$5	$0	$0	$0	$0	$0	$0	$0
$2,145	$2,195	$118	$82	$46	$10	$0	$0	$0	$0	$0	$0	$0
$2,195	$2,245	$123	$87	$51	$15	$0	$0	$0	$0	$0	$0	$0
$2,245	$2,295	$128	$92	$56	$20	$0	$0	$0	$0	$0	$0	$0
$2,295	$2,345	$133	$97	$61	$25	$0	$0	$0	$0	$0	$0	$0
$2,345	$2,395	$138	$102	$66	$30	$0	$0	$0	$0	$0	$0	$0
$2,395	$2,445	$143	$107	$71	$35	$0	$0	$0	$0	$0	$0	$0
$2,445	$2,495	$148	$112	$76	$40	$5	$0	$0	$0	$0	$0	$0
$2,495	$2,545	$153	$117	$81	$45	$10	$0	$0	$0	$0	$0	$0
$2,545	$2,595	$158	$122	$86	$50	$15	$0	$0	$0	$0	$0	$0
$2,595	$2,645	$163	$127	$91	$55	$20	$0	$0	$0	$0	$0	$0
$2,645	$2,705	$169	$133	$97	$61	$25	$0	$0	$0	$0	$0	$0
$2,705	$2,765	$176	$139	$103	$67	$31	$0	$0	$0	$0	$0	$0
$2,765	$2,825	$183	$145	$109	$73	$37	$1	$0	$0	$0	$0	$0
$2,825	$2,885	$191	$151	$115	$79	$43	$7	$0	$0	$0	$0	$0
$2,885	$2,945	$198	$157	$121	$85	$49	$13	$0	$0	$0	$0	$0
$2,945	$3,005	$205	$163	$127	$91	$55	$19	$0	$0	$0	$0	$0
$3,005	$3,065	$212	$169	$133	$97	$61	$25	$0	$0	$0	$0	$0
$3,065	$3,125	$219	$176	$139	$103	$67	$31	$0	$0	$0	$0	$0
$3,125	$3,185	$227	$184	$145	$109	$73	$37	$1	$0	$0	$0	$0
$3,185	$3,245	$234	$191	$151	$115	$79	$43	$7	$0	$0	$0	$0
$3,245	$3,305	$241	$198	$157	$121	$85	$49	$13	$0	$0	$0	$0
$3,305	$3,365	$248	$205	$163	$127	$91	$55	$19	$0	$0	$0	$0
$3,365	$3,425	$255	$212	$169	$133	$97	$61	$25	$0	$0	$0	$0
$3,425	$3,485	$263	$220	$177	$139	$103	$67	$31	$0	$0	$0	$0

Publication 15-T (2020)Page 41

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

MONTHLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$3,485	$3,545	$270	$227	$184	$145	$109	$73	$37	$2	$0	$0	$0
$3,545	$3,605	$277	$234	$191	$151	$115	$79	$43	$8	$0	$0	$0
$3,605	$3,665	$284	$241	$198	$157	$121	$85	$49	$14	$0	$0	$0
$3,665	$3,725	$291	$248	$205	$163	$127	$91	$55	$20	$0	$0	$0
$3,725	$3,785	$299	$256	$213	$170	$133	$97	$61	$26	$0	$0	$0
$3,785	$3,845	$306	$263	$220	$177	$139	$103	$67	$32	$0	$0	$0
$3,845	$3,905	$313	$270	$227	$184	$145	$109	$73	$38	$2	$0	$0
$3,905	$3,965	$320	$277	$234	$191	$151	$115	$79	$44	$8	$0	$0
$3,965	$4,025	$327	$284	$241	$198	$157	$121	$85	$50	$14	$0	$0
$4,025	$4,085	$335	$292	$249	$206	$163	$127	$91	$56	$20	$0	$0
$4,085	$4,145	$342	$299	$256	$213	$170	$133	$97	$62	$26	$0	$0
$4,145	$4,205	$349	$306	$263	$220	$177	$139	$103	$68	$32	$0	$0
$4,205	$4,265	$356	$313	$270	$227	$184	$145	$109	$74	$38	$2	$0
$4,265	$4,325	$363	$320	$277	$234	$191	$151	$115	$80	$44	$8	$0
$4,325	$4,385	$371	$328	$285	$242	$199	$157	$121	$86	$50	$14	$0
$4,385	$4,445	$378	$335	$292	$249	$206	$163	$127	$92	$56	$20	$0
$4,445	$4,505	$385	$342	$299	$256	$213	$170	$133	$98	$62	$26	$0
$4,505	$4,565	$392	$349	$306	$263	$220	$177	$139	$104	$68	$32	$0
$4,565	$4,625	$399	$356	$313	$270	$227	$184	$145	$110	$74	$38	$2
$4,625	$4,685	$407	$364	$321	$278	$235	$192	$151	$116	$80	$44	$8
$4,685	$4,745	$414	$371	$328	$285	$242	$199	$157	$122	$86	$50	$14
$4,745	$4,805	$421	$378	$335	$292	$249	$206	$163	$128	$92	$56	$20
$4,805	$4,865	$428	$385	$342	$299	$256	$213	$170	$134	$98	$62	$26
$4,865	$4,925	$435	$392	$349	$306	$263	$220	$177	$140	$104	$68	$32
$4,925	$4,985	$443	$400	$357	$314	$271	$228	$185	$146	$110	$74	$38
$4,985	$5,045	$450	$407	$364	$321	$278	$235	$192	$152	$116	$80	$44
$5,045	$5,105	$457	$414	$371	$328	$285	$242	$199	$158	$122	$86	$50
$5,105	$5,165	$464	$421	$378	$335	$292	$249	$206	$164	$128	$92	$56
$5,165	$5,225	$471	$428	$385	$342	$299	$256	$213	$170	$134	$98	$62
$5,225	$5,285	$479	$436	$393	$350	$307	$264	$221	$178	$140	$104	$68
$5,285	$5,345	$486	$443	$400	$357	$314	$271	$228	$185	$146	$110	$74
$5,345	$5,405	$493	$450	$407	$364	$321	$278	$235	$192	$152	$116	$80
$5,405	$5,465	$500	$457	$414	$371	$328	$285	$242	$199	$158	$122	$86
$5,465	$5,525	$507	$464	$421	$378	$335	$292	$249	$206	$164	$128	$92
$5,525	$5,585	$515	$472	$429	$386	$343	$300	$257	$214	$171	$134	$98
$5,585	$5,645	$522	$479	$436	$393	$350	$307	$264	$221	$178	$140	$104
$5,645	$5,705	$529	$486	$443	$400	$357	$314	$271	$228	$185	$146	$110
$5,705	$5,765	$536	$493	$450	$407	$364	$321	$278	$235	$192	$152	$116
$5,765	$5,825	$543	$500	$457	$414	$371	$328	$285	$242	$199	$158	$122
$5,825	$5,885	$551	$508	$465	$422	$379	$336	$293	$250	$207	$164	$128
$5,885	$5,945	$558	$515	$472	$429	$386	$343	$300	$257	$214	$171	$134
$5,945	$6,005	$565	$522	$479	$436	$393	$350	$307	$264	$221	$178	$140
$6,005	$6,065	$572	$529	$486	$443	$400	$357	$314	$271	$228	$185	$146
$6,065	$6,125	$579	$536	$493	$450	$407	$364	$321	$278	$235	$192	$152
$6,125	$6,185	$587	$544	$501	$458	$415	$372	$329	$286	$243	$200	$158
$6,185	$6,245	$594	$551	$508	$465	$422	$379	$336	$293	$250	$207	$164
$6,245	$6,305	$601	$558	$515	$472	$429	$386	$343	$300	$257	$214	$171
$6,305	$6,365	$608	$565	$522	$479	$436	$393	$350	$307	$264	$221	$178
$6,365	$6,425	$615	$572	$529	$486	$443	$400	$357	$314	$271	$228	$185
$6,425	$6,485	$623	$580	$537	$494	$451	$408	$365	$322	$279	$236	$193
$6,485	$6,545	$630	$587	$544	$501	$458	$415	$372	$329	$286	$243	$200

Page 42Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

MONTHLY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$6,545	$6,605	$637	$594	$551	$508	$465	$422	$379	$336	$293	$250	$207
$6,605	$6,665	$644	$601	$558	$515	$472	$429	$386	$343	$300	$257	$214
$6,665	$6,725	$651	$608	$565	$522	$479	$436	$393	$350	$307	$264	$221
$6,725	$6,785	$659	$616	$573	$530	$487	$444	$401	$358	$315	$272	$229
$6,785	$6,845	$666	$623	$580	$537	$494	$451	$408	$365	$322	$279	$236
$6,845	$6,905	$673	$630	$587	$544	$501	$458	$415	$372	$329	$286	$243
$6,905	$6,965	$680	$637	$594	$551	$508	$465	$422	$379	$336	$293	$250
$6,965	$7,025	$687	$644	$601	$558	$515	$472	$429	$386	$343	$300	$257
$7,025	$7,085	$695	$652	$609	$566	$523	$480	$437	$394	$351	$308	$265
$7,085	$7,145	$702	$659	$616	$573	$530	$487	$444	$401	$358	$315	$272
$7,145	$7,205	$709	$666	$623	$580	$537	$494	$451	$408	$365	$322	$279
$7,205	$7,265	$716	$673	$630	$587	$544	$501	$458	$415	$372	$329	$286
$7,265	$7,325	$723	$680	$637	$594	$551	$508	$465	$422	$379	$336	$293
$7,325	$7,385	$731	$688	$645	$602	$559	$516	$473	$430	$387	$344	$301
$7,385	$7,445	$738	$695	$652	$609	$566	$523	$480	$437	$394	$351	$308
$7,445	$7,505	$745	$702	$659	$616	$573	$530	$487	$444	$401	$358	$315
$7,505	$7,565	$752	$709	$666	$623	$580	$537	$494	$451	$408	$365	$322
$7,565	$7,625	$759	$716	$673	$630	$587	$544	$501	$458	$415	$372	$329
$7,625	$7,685	$767	$724	$681	$638	$595	$552	$509	$466	$423	$380	$337
$7,685	$7,765	$780	$732	$689	$646	$603	$560	$517	$474	$431	$388	$345
$7,765	$7,845	$797	$742	$699	$656	$613	$570	$527	$484	$441	$398	$355
$7,845	$7,925	$815	$751	$708	$665	$622	$579	$536	$493	$450	$407	$364
$7,925	$8,005	$832	$761	$718	$675	$632	$589	$546	$503	$460	$417	$374
$8,005	$8,085	$850	$771	$727	$684	$641	$598	$555	$512	$469	$426	$383
$8,085	$8,165	$868	$789	$737	$694	$651	$608	$565	$522	$479	$436	$393
$8,165	$8,245	$885	$806	$747	$704	$661	$618	$575	$532	$489	$446	$403
$8,245	$8,325	$903	$824	$756	$713	$670	$627	$584	$541	$498	$455	$412
$8,325	$8,405	$920	$842	$766	$723	$680	$637	$594	$551	$508	$465	$422

Publication 15-T (2020)Page 43

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

MONTHLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$0	$320	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$320	$340	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$340	$360	$3	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$360	$380	$5	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$380	$400	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$400	$420	$9	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$420	$470	$13	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$470	$520	$18	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$520	$570	$23	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$570	$620	$28	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$620	$670	$33	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$670	$720	$38	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0
$720	$770	$43	$7	$0	$0	$0	$0	$0	$0	$0	$0	$0
$770	$820	$48	$12	$0	$0	$0	$0	$0	$0	$0	$0	$0
$820	$870	$53	$17	$0	$0	$0	$0	$0	$0	$0	$0	$0
$870	$920	$58	$22	$0	$0	$0	$0	$0	$0	$0	$0	$0
$920	$970	$63	$27	$0	$0	$0	$0	$0	$0	$0	$0	$0
$970	$1,020	$68	$32	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,020	$1,070	$73	$37	$1	$0	$0	$0	$0	$0	$0	$0	$0
$1,070	$1,120	$78	$42	$6	$0	$0	$0	$0	$0	$0	$0	$0
$1,120	$1,170	$83	$47	$11	$0	$0	$0	$0	$0	$0	$0	$0
$1,170	$1,230	$90	$53	$17	$0	$0	$0	$0	$0	$0	$0	$0
$1,230	$1,290	$97	$59	$23	$0	$0	$0	$0	$0	$0	$0	$0
$1,290	$1,350	$104	$65	$29	$0	$0	$0	$0	$0	$0	$0	$0
$1,350	$1,410	$111	$71	$35	$0	$0	$0	$0	$0	$0	$0	$0
$1,410	$1,470	$118	$77	$41	$5	$0	$0	$0	$0	$0	$0	$0
$1,470	$1,530	$126	$83	$47	$11	$0	$0	$0	$0	$0	$0	$0
$1,530	$1,590	$133	$90	$53	$17	$0	$0	$0	$0	$0	$0	$0
$1,590	$1,650	$140	$97	$59	$23	$0	$0	$0	$0	$0	$0	$0
$1,650	$1,710	$147	$104	$65	$29	$0	$0	$0	$0	$0	$0	$0
$1,710	$1,770	$154	$111	$71	$35	$0	$0	$0	$0	$0	$0	$0
$1,770	$1,830	$162	$119	$77	$41	$5	$0	$0	$0	$0	$0	$0
$1,830	$1,890	$169	$126	$83	$47	$11	$0	$0	$0	$0	$0	$0
$1,890	$1,950	$176	$133	$90	$53	$17	$0	$0	$0	$0	$0	$0
$1,950	$2,010	$183	$140	$97	$59	$23	$0	$0	$0	$0	$0	$0
$2,010	$2,070	$190	$147	$104	$65	$29	$0	$0	$0	$0	$0	$0
$2,070	$2,130	$198	$155	$112	$71	$35	$0	$0	$0	$0	$0	$0
$2,130	$2,190	$205	$162	$119	$77	$41	$5	$0	$0	$0	$0	$0
$2,190	$2,250	$212	$169	$126	$83	$47	$11	$0	$0	$0	$0	$0
$2,250	$2,310	$219	$176	$133	$90	$53	$17	$0	$0	$0	$0	$0
$2,310	$2,370	$226	$183	$140	$97	$59	$23	$0	$0	$0	$0	$0
$2,370	$2,430	$234	$191	$148	$105	$65	$29	$0	$0	$0	$0	$0
$2,430	$2,490	$241	$198	$155	$112	$71	$35	$0	$0	$0	$0	$0
$2,490	$2,550	$248	$205	$162	$119	$77	$41	$5	$0	$0	$0	$0
$2,550	$2,610	$255	$212	$169	$126	$83	$47	$11	$0	$0	$0	$0
$2,610	$2,670	$262	$219	$176	$133	$90	$53	$17	$0	$0	$0	$0
$2,670	$2,730	$270	$227	$184	$141	$98	$59	$23	$0	$0	$0	$0
$2,730	$2,790	$277	$234	$191	$148	$105	$65	$29	$0	$0	$0	$0
$2,790	$2,850	$284	$241	$198	$155	$112	$71	$35	$0	$0	$0	$0
$2,850	$2,910	$291	$248	$205	$162	$119	$77	$41	$6	$0	$0	$0
$2,910	$2,970	$298	$255	$212	$169	$126	$83	$47	$12	$0	$0	$0

Page 44Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

MONTHLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$2,970	$3,030	$306	$263	$220	$177	$134	$91	$53	$18	$0	$0	$0
$3,030	$3,090	$313	$270	$227	$184	$141	$98	$59	$24	$0	$0	$0
$3,090	$3,150	$320	$277	$234	$191	$148	$105	$65	$30	$0	$0	$0
$3,150	$3,210	$327	$284	$241	$198	$155	$112	$71	$36	$0	$0	$0
$3,210	$3,270	$334	$291	$248	$205	$162	$119	$77	$42	$6	$0	$0
$3,270	$3,330	$342	$299	$256	$213	$170	$127	$84	$48	$12	$0	$0
$3,330	$3,390	$349	$306	$263	$220	$177	$134	$91	$54	$18	$0	$0
$3,390	$3,450	$356	$313	$270	$227	$184	$141	$98	$60	$24	$0	$0
$3,450	$3,510	$363	$320	$277	$234	$191	$148	$105	$66	$30	$0	$0
$3,510	$3,570	$370	$327	$284	$241	$198	$155	$112	$72	$36	$0	$0
$3,570	$3,630	$378	$335	$292	$249	$206	$163	$120	$78	$42	$6	$0
$3,630	$3,690	$385	$342	$299	$256	$213	$170	$127	$84	$48	$12	$0
$3,690	$3,770	$400	$350	$307	$264	$221	$178	$135	$92	$55	$19	$0
$3,770	$3,850	$418	$360	$317	$274	$231	$188	$145	$102	$63	$27	$0
$3,850	$3,930	$435	$369	$326	$283	$240	$197	$154	$111	$71	$35	$0
$3,930	$4,010	$453	$379	$336	$293	$250	$207	$164	$121	$79	$43	$7
$4,010	$4,090	$471	$392	$346	$303	$260	$217	$174	$131	$88	$51	$15
$4,090	$4,170	$488	$409	$355	$312	$269	$226	$183	$140	$97	$59	$23
$4,170	$4,250	$506	$427	$365	$322	$279	$236	$193	$150	$107	$67	$31
$4,250	$4,330	$523	$444	$374	$331	$288	$245	$202	$159	$116	$75	$39
$4,330	$4,410	$541	$462	$384	$341	$298	$255	$212	$169	$126	$83	$47
$4,410	$4,490	$559	$480	$401	$351	$308	$265	$222	$179	$136	$93	$55
$4,490	$4,570	$576	$497	$418	$360	$317	$274	$231	$188	$145	$102	$63
$4,570	$4,650	$594	$515	$436	$370	$327	$284	$241	$198	$155	$112	$71
$4,650	$4,730	$611	$532	$454	$379	$336	$293	$250	$207	$164	$121	$79
$4,730	$4,810	$629	$550	$471	$392	$346	$303	$260	$217	$174	$131	$88
$4,810	$4,890	$647	$568	$489	$410	$356	$313	$270	$227	$184	$141	$98
$4,890	$4,970	$664	$585	$506	$428	$365	$322	$279	$236	$193	$150	$107
$4,970	$5,050	$682	$603	$524	$445	$375	$332	$289	$246	$203	$160	$117
$5,050	$5,130	$699	$620	$542	$463	$384	$341	$298	$255	$212	$169	$126
$5,130	$5,210	$717	$638	$559	$480	$402	$351	$308	$265	$222	$179	$136
$5,210	$5,290	$735	$656	$577	$498	$419	$361	$318	$275	$232	$189	$146
$5,290	$5,370	$752	$673	$594	$516	$437	$370	$327	$284	$241	$198	$155
$5,370	$5,450	$770	$691	$612	$533	$454	$380	$337	$294	$251	$208	$165
$5,450	$5,530	$787	$708	$630	$551	$472	$393	$346	$303	$260	$217	$174
$5,530	$5,610	$805	$726	$647	$568	$490	$411	$356	$313	$270	$227	$184
$5,610	$5,690	$823	$744	$665	$586	$507	$428	$366	$323	$280	$237	$194
$5,690	$5,770	$840	$761	$682	$604	$525	$446	$375	$332	$289	$246	$203
$5,770	$5,850	$858	$779	$700	$621	$542	$464	$385	$342	$299	$256	$213
$5,850	$5,930	$875	$796	$718	$639	$560	$481	$402	$351	$308	$265	$222
$5,930	$6,010	$893	$814	$735	$656	$578	$499	$420	$361	$318	$275	$232
$6,010	$6,090	$911	$832	$753	$674	$595	$516	$438	$371	$328	$285	$242
$6,090	$6,170	$928	$849	$770	$692	$613	$534	$455	$380	$337	$294	$251
$6,170	$6,250	$946	$867	$788	$709	$630	$552	$473	$394	$347	$304	$261
$6,250	$6,330	$963	$884	$806	$727	$648	$569	$490	$411	$356	$313	$270
$6,330	$6,410	$981	$902	$823	$744	$666	$587	$508	$429	$366	$323	$280
$6,410	$6,490	$999	$920	$841	$762	$683	$604	$526	$447	$376	$333	$290
$6,490	$6,570	$1,016	$937	$858	$780	$701	$622	$543	$464	$385	$342	$299
$6,570	$6,650	$1,034	$955	$876	$797	$718	$640	$561	$482	$403	$352	$309
$6,650	$6,730	$1,051	$972	$894	$815	$736	$657	$578	$499	$421	$361	$318
$6,730	$6,810	$1,069	$990	$911	$832	$754	$675	$596	$517	$438	$371	$328

Publication 15-T (2020)Page 45

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

MONTHLY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$6,810	$6,890	$1,087	$1,008	$929	$850	$771	$692	$614	$535	$456	$381	$338
$6,890	$6,970	$1,104	$1,025	$946	$868	$789	$710	$631	$552	$473	$395	$347
$6,970	$7,050	$1,122	$1,043	$964	$885	$806	$728	$649	$570	$491	$412	$357
$7,050	$7,130	$1,139	$1,060	$982	$903	$824	$745	$666	$587	$509	$430	$366
$7,130	$7,210	$1,157	$1,078	$999	$920	$842	$763	$684	$605	$526	$447	$376
$7,210	$7,290	$1,175	$1,096	$1,017	$938	$859	$780	$702	$623	$544	$465	$386
$7,290	$7,370	$1,192	$1,113	$1,034	$956	$877	$798	$719	$640	$561	$483	$404
$7,370	$7,450	$1,210	$1,131	$1,052	$973	$894	$816	$737	$658	$579	$500	$421
$7,450	$7,530	$1,228	$1,148	$1,070	$991	$912	$833	$754	$675	$597	$518	$439
$7,530	$7,610	$1,247	$1,166	$1,087	$1,008	$930	$851	$772	$693	$614	$535	$457
$7,610	$7,690	$1,267	$1,184	$1,105	$1,026	$947	$868	$790	$711	$632	$553	$474
$7,690	$7,770	$1,286	$1,201	$1,122	$1,044	$965	$886	$807	$728	$649	$571	$492
$7,770	$7,850	$1,305	$1,219	$1,140	$1,061	$982	$904	$825	$746	$667	$588	$509
$7,850	$7,930	$1,324	$1,238	$1,158	$1,079	$1,000	$921	$842	$763	$685	$606	$527
$7,930	$8,010	$1,343	$1,257	$1,175	$1,096	$1,018	$939	$860	$781	$702	$623	$545
$8,010	$8,090	$1,363	$1,277	$1,193	$1,114	$1,035	$956	$878	$799	$720	$641	$562
$8,090	$8,170	$1,382	$1,296	$1,210	$1,132	$1,053	$974	$895	$816	$737	$659	$580
$8,170	$8,250	$1,401	$1,315	$1,229	$1,149	$1,070	$992	$913	$834	$755	$676	$597
$8,250	$8,330	$1,420	$1,334	$1,248	$1,167	$1,088	$1,009	$930	$851	$773	$694	$615
$8,330	$8,410	$1,439	$1,353	$1,267	$1,184	$1,106	$1,027	$948	$869	$790	$711	$633

Page 46Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

DAILY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$0	$50	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$50	$60	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$60	$70	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$70	$80	$3	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0
$80	$90	$4	$2	$1	$0	$0	$0	$0	$0	$0	$0	$0
$90	$100	$5	$3	$2	$0	$0	$0	$0	$0	$0	$0	$0
$100	$110	$6	$4	$3	$1	$0	$0	$0	$0	$0	$0	$0
$110	$120	$7	$5	$4	$2	$0	$0	$0	$0	$0	$0	$0
$120	$130	$8	$6	$5	$3	$1	$0	$0	$0	$0	$0	$0
$130	$140	$9	$7	$6	$4	$2	$1	$0	$0	$0	$0	$0
$140	$150	$10	$8	$7	$5	$3	$2	$0	$0	$0	$0	$0
$150	$160	$12	$10	$8	$6	$4	$3	$1	$0	$0	$0	$0
$160	$170	$13	$11	$9	$7	$5	$4	$2	$0	$0	$0	$0
$170	$180	$14	$12	$10	$8	$6	$5	$3	$1	$0	$0	$0
$180	$190	$15	$13	$11	$9	$7	$6	$4	$2	$1	$0	$0
$190	$200	$16	$14	$12	$10	$9	$7	$5	$3	$2	$0	$0
$200	$210	$18	$16	$14	$12	$10	$8	$6	$4	$3	$1	$0
$210	$220	$19	$17	$15	$13	$11	$9	$7	$5	$4	$2	$0
$220	$230	$20	$18	$16	$14	$12	$10	$8	$6	$5	$3	$1
$230	$240	$21	$19	$17	$15	$13	$11	$9	$7	$6	$4	$2
$240	$250	$22	$20	$18	$16	$15	$13	$11	$9	$7	$5	$3
$250	$260	$24	$22	$20	$18	$16	$14	$12	$10	$8	$6	$4
$260	$270	$25	$23	$21	$19	$17	$15	$13	$11	$9	$7	$5
$270	$280	$26	$24	$22	$20	$18	$16	$14	$12	$10	$8	$6
$280	$290	$27	$25	$23	$21	$19	$17	$15	$13	$11	$9	$7
$290	$300	$28	$26	$24	$22	$21	$19	$17	$15	$13	$11	$9
$300	$310	$30	$28	$26	$24	$22	$20	$18	$16	$14	$12	$10
$310	$320	$31	$29	$27	$25	$23	$21	$19	$17	$15	$13	$11
$320	$330	$32	$30	$28	$26	$24	$22	$20	$18	$16	$14	$12
$330	$340	$33	$31	$29	$27	$25	$23	$21	$19	$17	$15	$13
$340	$350	$34	$32	$30	$28	$27	$25	$23	$21	$19	$17	$15
$350	$360	$36	$34	$32	$30	$28	$26	$24	$22	$20	$18	$16
$360	$370	$38	$35	$33	$31	$29	$27	$25	$23	$21	$19	$17
$370	$380	$40	$36	$34	$32	$30	$28	$26	$24	$22	$20	$18
$380	$390	$42	$39	$35	$33	$31	$29	$27	$25	$23	$21	$19
$390	$400	$44	$41	$37	$34	$33	$31	$29	$27	$25	$23	$21
$400	$410	$47	$43	$39	$36	$34	$32	$30	$28	$26	$24	$22
$410	$420	$49	$45	$42	$38	$35	$33	$31	$29	$27	$25	$23
$420	$430	$51	$47	$44	$40	$37	$34	$32	$30	$28	$26	$24
$430	$440	$53	$50	$46	$42	$39	$35	$33	$31	$29	$27	$25
$440	$450	$55	$52	$48	$45	$41	$37	$35	$33	$31	$29	$27
$450	$460	$58	$54	$50	$47	$43	$40	$36	$34	$32	$30	$28
$460	$470	$60	$56	$53	$49	$45	$42	$38	$35	$33	$31	$29
$470	$480	$62	$58	$55	$51	$48	$44	$40	$37	$34	$32	$30
$480	$490	$64	$61	$57	$53	$50	$46	$42	$39	$35	$33	$31
$490	$500	$66	$63	$59	$56	$52	$48	$45	$41	$37	$35	$33
$500	$510	$69	$65	$61	$58	$54	$51	$47	$43	$40	$36	$34
$510	$520	$71	$67	$64	$60	$56	$53	$49	$45	$42	$38	$35
$520	$530	$73	$69	$66	$62	$59	$55	$51	$48	$44	$40	$37
$530	$540	$75	$72	$68	$64	$61	$57	$53	$50	$46	$43	$39
$540	$550	$77	$74	$70	$67	$63	$59	$56	$52	$48	$45	$41

Publication 15-T (2020)Page 47

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

DAILY Payroll Period

If the Wage Amount						MARRIED Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$550	$560	$80	$76	$72	$69	$65	$62	$58	$54	$51	$47	$43
$560	$570	$82	$78	$75	$71	$67	$64	$60	$56	$53	$49	$46
$570	$580	$84	$80	$77	$73	$70	$66	$62	$59	$55	$51	$48
$580	$590	$86	$83	$79	$75	$72	$68	$64	$61	$57	$54	$50
$590	$600	$88	$85	$81	$78	$74	$70	$67	$63	$59	$56	$52
$600	$610	$91	$87	$83	$80	$76	$73	$69	$65	$62	$58	$54
$610	$620	$93	$89	$86	$82	$78	$75	$71	$67	$64	$60	$57
$620	$630	$95	$91	$88	$84	$81	$77	$73	$70	$66	$62	$59
$630	$640	$97	$94	$90	$86	$83	$79	$75	$72	$68	$65	$61
$640	$650	$99	$96	$92	$89	$85	$81	$78	$74	$70	$67	$63
$650	$660	$102	$98	$94	$91	$87	$84	$80	$76	$73	$69	$65
$660	$670	$104	$100	$97	$93	$89	$86	$82	$78	$75	$71	$68
$670	$680	$106	$102	$99	$95	$92	$88	$84	$81	$77	$73	$70
$680	$690	$108	$105	$101	$97	$94	$90	$86	$83	$79	$76	$72
$690	$700	$110	$107	$103	$100	$96	$92	$89	$85	$81	$78	$74
$700	$710	$113	$109	$105	$102	$98	$95	$91	$87	$84	$80	$76
$710	$720	$115	$111	$108	$104	$100	$97	$93	$89	$86	$82	$79
$720	$730	$118	$114	$110	$106	$103	$99	$95	$92	$88	$84	$81
$730	$740	$120	$116	$112	$108	$105	$101	$97	$94	$90	$87	$83
$740	$750	$122	$118	$114	$111	$107	$103	$100	$96	$92	$89	$85
$750	$760	$125	$121	$117	$113	$109	$106	$102	$98	$95	$91	$87
$760	$770	$127	$123	$119	$115	$111	$108	$104	$100	$97	$93	$90

Page 48Publication 15-T (2020)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

DAILY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$0	$15	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$15	$25	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$25	$35	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$35	$45	$3	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0
$45	$55	$4	$2	$0	$0	$0	$0	$0	$0	$0	$0	$0
$55	$65	$5	$3	$1	$0	$0	$0	$0	$0	$0	$0	$0
$65	$75	$6	$4	$2	$1	$0	$0	$0	$0	$0	$0	$0
$75	$85	$7	$5	$3	$2	$0	$0	$0	$0	$0	$0	$0
$85	$95	$8	$6	$4	$3	$1	$0	$0	$0	$0	$0	$0
$95	$105	$10	$8	$6	$4	$2	$0	$0	$0	$0	$0	$0
$105	$115	$11	$9	$7	$5	$3	$1	$0	$0	$0	$0	$0
$115	$125	$12	$10	$8	$6	$4	$2	$1	$0	$0	$0	$0
$125	$135	$13	$11	$9	$7	$5	$3	$2	$0	$0	$0	$0
$135	$145	$14	$12	$10	$8	$6	$4	$3	$1	$0	$0	$0
$145	$155	$16	$14	$12	$10	$8	$6	$4	$2	$0	$0	$0
$155	$165	$17	$15	$13	$11	$9	$7	$5	$3	$1	$0	$0
$165	$175	$18	$16	$14	$12	$10	$8	$6	$4	$2	$1	$0
$175	$185	$20	$17	$15	$13	$11	$9	$7	$5	$3	$2	$0
$185	$195	$22	$19	$16	$14	$12	$10	$8	$6	$4	$3	$1
$195	$205	$25	$21	$18	$16	$14	$12	$10	$8	$6	$4	$2
$205	$215	$27	$23	$20	$17	$15	$13	$11	$9	$7	$5	$3
$215	$225	$29	$25	$22	$18	$16	$14	$12	$10	$8	$6	$4
$225	$235	$31	$28	$24	$20	$17	$15	$13	$11	$9	$7	$5
$235	$245	$33	$30	$26	$23	$19	$16	$14	$12	$10	$8	$6
$245	$255	$36	$32	$28	$25	$21	$18	$16	$14	$12	$10	$8
$255	$265	$38	$34	$31	$27	$23	$20	$17	$15	$13	$11	$9
$265	$275	$40	$36	$33	$29	$25	$22	$18	$16	$14	$12	$10
$275	$285	$42	$39	$35	$31	$28	$24	$20	$17	$15	$13	$11
$285	$295	$44	$41	$37	$34	$30	$26	$23	$19	$16	$14	$12
$295	$305	$47	$43	$39	$36	$32	$28	$25	$21	$18	$16	$14
$305	$315	$49	$45	$42	$38	$34	$31	$27	$23	$20	$17	$15
$315	$325	$51	$47	$44	$40	$36	$33	$29	$26	$22	$18	$16
$325	$335	$53	$50	$46	$42	$39	$35	$31	$28	$24	$20	$17
$335	$345	$55	$52	$48	$45	$41	$37	$34	$30	$26	$23	$19
$345	$355	$58	$54	$50	$47	$43	$39	$36	$32	$29	$25	$21
$355	$365	$60	$56	$53	$49	$45	$42	$38	$34	$31	$27	$23
$365	$375	$63	$59	$55	$51	$47	$44	$40	$37	$33	$29	$26
$375	$385	$65	$61	$57	$53	$50	$46	$42	$39	$35	$31	$28
$385	$395	$67	$63	$59	$56	$52	$48	$45	$41	$37	$34	$30
$395	$405	$70	$66	$62	$58	$54	$50	$47	$43	$40	$36	$32
$405	$415	$72	$68	$64	$60	$56	$53	$49	$45	$42	$38	$34
$415	$425	$75	$71	$67	$63	$59	$55	$51	$48	$44	$40	$37
$425	$435	$77	$73	$69	$65	$61	$57	$53	$50	$46	$42	$39
$435	$445	$79	$75	$71	$67	$63	$60	$56	$52	$48	$45	$41
$445	$455	$82	$78	$74	$70	$66	$62	$58	$54	$51	$47	$43
$455	$465	$84	$80	$76	$72	$68	$64	$60	$56	$53	$49	$45
$465	$475	$87	$83	$79	$75	$71	$67	$63	$59	$55	$51	$48
$475	$485	$89	$85	$81	$77	$73	$69	$65	$61	$57	$53	$50
$485	$495	$91	$87	$83	$79	$75	$72	$68	$64	$60	$56	$52
$495	$505	$94	$90	$86	$82	$78	$74	$70	$66	$62	$58	$54
$505	$515	$96	$92	$88	$84	$80	$76	$72	$68	$64	$60	$56

Publication 15-T (2020)Page 49

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

DAILY Payroll Period

If the Wage Amount						SINGLE Persons
(line 1a)
						And the number of allowances is:
is

	But less	0	1	2	3	4	5	6	7	8	9	10
At least					The Tentative Withholding Amount is:
	than
$515	$525	$99	$95	$91	$87	$83	$79	$75	$71	$67	$63	$59
$525	$535	$101	$97	$93	$89	$85	$81	$77	$73	$69	$65	$61
$535	$545	$103	$99	$95	$91	$87	$84	$80	$76	$72	$68	$64
$545	$555	$106	$102	$98	$94	$90	$86	$82	$78	$74	$70	$66
$555	$565	$108	$104	$100	$96	$92	$88	$84	$80	$76	$72	$68
$565	$575	$111	$107	$103	$99	$95	$91	$87	$83	$79	$75	$71
$575	$585	$113	$109	$105	$101	$97	$93	$89	$85	$81	$77	$73
$585	$595	$115	$111	$107	$103	$99	$96	$92	$88	$84	$80	$76
$595	$605	$118	$114	$110	$106	$102	$98	$94	$90	$86	$82	$78
$605	$615	$120	$116	$112	$108	$104	$100	$96	$92	$88	$84	$80
$615	$625	$123	$119	$115	$111	$107	$103	$99	$95	$91	$87	$83
$625	$635	$125	$121	$117	$113	$109	$105	$101	$97	$93	$89	$85
$635	$645	$127	$123	$119	$115	$111	$108	$104	$100	$96	$92	$88
$645	$655	$130	$126	$122	$118	$114	$110	$106	$102	$98	$94	$90
$655	$665	$134	$128	$124	$120	$116	$112	$108	$104	$100	$96	$92
$665	$675	$137	$131	$127	$123	$119	$115	$111	$107	$103	$99	$95
$675	$685	$140	$135	$129	$125	$121	$117	$113	$109	$105	$101	$97
$685	$695	$143	$138	$133	$127	$123	$120	$116	$112	$108	$104	$100
$695	$705	$146	$141	$136	$130	$126	$122	$118	$114	$110	$106	$102
$705	$715	$150	$144	$139	$134	$128	$124	$120	$116	$112	$108	$104
$715	$725	$153	$147	$142	$137	$132	$127	$123	$119	$115	$111	$107
$725	$735	$156	$151	$145	$140	$135	$129	$125	$121	$117	$113	$109
$735	$745	$159	$154	$149	$143	$138	$133	$128	$124	$120	$116	$112
$745	$755	$162	$157	$152	$146	$141	$136	$131	$126	$122	$118	$114
$755	$765	$166	$160	$155	$150	$144	$139	$134	$129	$124	$120	$116
$765	$775	$169	$163	$158	$153	$148	$142	$137	$132	$127	$123	$119

Page 50Publication 15-T (2020)

4. Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

If you compute payroll manually, your employee has sub-mitted a Form W-4 for 2020 or later, and you prefer to use

the Percentage Method or you can't use the Wage Bracket Method tables because the employee's annual wages exceed $100,000, use the worksheet below and the Percentage Method tables that follow to figure federal income tax withholding. This method works for any amount of wages.

Worksheet 4. Employer’s Withholding Worksheet for
Percentage Method Tables for Manual Payroll Systems					Keep for Your Records
With Forms W-4 From 2020 or Later
Table 5
	Monthly	Semimonthly	Biweekly	Weekly	Daily
	12	24	26	52	260

Step 1.	Adjust the employee’s wage amount
	1a	Enter the employee’s total taxable wages this payroll period . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	1b	Enter the number of pay periods you have per year (see Table 5) . . . . . . . . . . . . . . . . . . . . . . . . .
	1c	Enter the amount from Step 4(a) of the employee's Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . .
	1d	Divide line 1c by the number on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	1e	Add lines 1a and 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	1f	Enter the amount from Step 4(b) of the employee's Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . .
	1g	Divide line 1f by the number on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	1h	Subtract line 1g from line 1e. If zero or less, enter -0-. This is the Adjusted Wage Amount . . . . . .

1a^$

1b

1c^$

1d^$

1e^$

1f^$

1g^$

1h^$

Step 2.Figure the Tentative Withholding Amount

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

	2a	Find the row in the STANDARD Withholding Rate Schedules (if the box in Step 2 of Form W-4 is
		NOT checked) or the Form W-4, Step 2, Checkbox, Withholding Rate Schedules (if it HAS been
		checked) of the Percentage Method tables in this section in which the amount on line 1h is at least
		the amount in column A but less than the amount in column B, then enter here the amount from
		column A of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	2b	Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	2c	Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	2d	Subtract line 2a from line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	2e	Multiply the amount on line 2d by the percentage on line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	2f	Add lines 2b and 2e. This is the Tentative Withholding Amount . . . . . . . . . . . . . . . . . . . . . . . .
Step 3.	Account for tax credits
	3a	Enter the amount from Step 3 of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	3b	Divide the amount on line 3a by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . .
	3c	Subtract line 3b from line 2f. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Step 4.	Figure the final amount to withhold
	4a	Enter the additional amount to withhold from Step 4(c) of the employee’s Form W-4 . . . . . . . . . . .
	4b	Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this
		pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2a	$
2b	$
2c	%
2d	$
2e	$
2f	$
3a	$
3b	$
3c	$
4a	$
4b	$

Publication 15-T (2020)Page 51

2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

WEEKLY Payroll Period

	STANDARD Withholding Rate Schedules				Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked)					(Use these if the box in Step 2 of Form W-4 IS checked)
If the Adjusted Wage		The		of the	If the Adjusted Wage		The		of the
Amount (line 1h) is:				amount that	Amount (line 1h) is:				amount that
		tentative		the Adjusted			tentative		the Adjusted
	But less		Plus this			But less		Plus this
At least—		amount to		Wage	At least—		amount to		Wage
	than—	withhold is:	percentage—	exceeds—		than—	withhold is:	percentage—	exceeds—
A	B	C	D	E	A	B	C	D	E

Married Filing Jointly

$0	$477	$0.00	0%	$0
$477	$857	$0.00	10%	$477
$857	$2,020	$38.00	12%	$857
$2,020	$3,766	$177.56	22%	$2,020
$3,766	$6,758	$561.68	24%	$3,766
$6,758	$8,452	$1,279.76	32%	$6,758
$8,452	$12,439	$1,821.84	35%	$8,452
$12,439		$3,217.29	37%	$12,439

Single or Married Filing Separately

$0	$238	$0.00	0%	$0
$238	$428	$0.00	10%	$238
$428	$1,010	$19.00	12%	$428
$1,010	$1,883	$88.84	22%	$1,010
$1,883	$3,379	$280.90	24%	$1,883
$3,379	$4,226	$639.94	32%	$3,379
$4,226	$10,208	$910.98	35%	$4,226
$10,208		$3,004.68	37%	$10,208

Head of Household

$0	$359	$0.00	0%	$0
$359	$630	$0.00	10%	$359
$630	$1,391	$27.10	12%	$630
$1,391	$2,003	$118.42	22%	$1,391
$2,003	$3,499	$253.06	24%	$2,003
$3,499	$4,346	$612.10	32%	$3,499
$4,346	$10,328	$883.14	35%	$4,346
$10,328		$2,976.84	37%	$10,328

Married Filing Jointly

$0	$238	$0.00	0%	$0
$238	$428	$0.00	10%	$238
$428	$1,010	$19.00	12%	$428
$1,010	$1,883	$88.84	22%	$1,010
$1,883	$3,379	$280.90	24%	$1,883
$3,379	$4,226	$639.94	32%	$3,379
$4,226	$6,220	$910.98	35%	$4,226
$6,220		$1,608.88	37%	$6,220

Single or Married Filing Separately

$0	$119	$0.00	0%	$0
$119	$214	$0.00	10%	$119
$214	$505	$9.50	12%	$214
$505	$942	$44.42	22%	$505
$942	$1,689	$140.56	24%	$942
$1,689	$2,113	$319.84	32%	$1,689
$2,113	$5,104	$455.52	35%	$2,113
$5,104		$1,502.37	37%	$5,104

Head of Household

$0	$179	$0.00	0%	$0
$179	$315	$0.00	10%	$179
$315	$696	$13.60	12%	$315
$696	$1,001	$59.32	22%	$696
$1,001	$1,750	$126.42	24%	$1,001
$1,750	$2,173	$306.18	32%	$1,750
$2,173	$5,164	$441.54	35%	$2,173
$5,164		$1,488.39	37%	$5,164

Page 52Publication 15-T (2020)

2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

BIWEEKLY Payroll Period

	STANDARD Withholding Rate Schedules				Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked)					(Use these if the box in Step 2 of Form W-4 IS checked)
If the Adjusted Wage		The		of the	If the Adjusted Wage		The		of the
Amount (line 1h) is:				amount that	Amount (line 1h) is:				amount that
		tentative		the Adjusted			tentative		the Adjusted
	But less		Plus this			But less		Plus this
At least—		amount to		Wage	At least—		amount to		Wage
	than—	withhold is:	percentage—	exceeds—		than—	withhold is:	percentage—	exceeds—
A	B	C	D	E	A	B	C	D	E

Married Filing Jointly

$0	$954	$0.00	0%	$0
$954	$1,713	$0.00	10%	$954
$1,713	$4,040	$75.90	12%	$1,713
$4,040	$7,533	$355.14	22%	$4,040
$7,533	$13,515	$1,123.60	24%	$7,533
$13,515	$16,904	$2,559.28	32%	$13,515
$16,904	$24,879	$3,643.76	35%	$16,904
$24,879		$6,435.01	37%	$24,879

Single or Married Filing Separately

$0	$477	$0.00	0%	$0
$477	$857	$0.00	10%	$477
$857	$2,020	$38.00	12%	$857
$2,020	$3,766	$177.56	22%	$2,020
$3,766	$6,758	$561.68	24%	$3,766
$6,758	$8,452	$1,279.76	32%	$6,758
$8,452	$20,415	$1,821.84	35%	$8,452
$20,415		$6,008.89	37%	$20,415

Head of Household

$0	$717	$0.00	0%	$0
$717	$1,260	$0.00	10%	$717
$1,260	$2,783	$54.30	12%	$1,260
$2,783	$4,006	$237.06	22%	$2,783
$4,006	$6,998	$506.12	24%	$4,006
$6,998	$8,692	$1,224.20	32%	$6,998
$8,692	$20,656	$1,766.28	35%	$8,692
$20,656		$5,953.68	37%	$20,656

Married Filing Jointly

$0	$477	$0.00	0%	$0
$477	$857	$0.00	10%	$477
$857	$2,020	$38.00	12%	$857
$2,020	$3,766	$177.56	22%	$2,020
$3,766	$6,758	$561.68	24%	$3,766
$6,758	$8,452	$1,279.76	32%	$6,758
$8,452	$12,439	$1,821.84	35%	$8,452
$12,439		$3,217.29	37%	$12,439

Single or Married Filing Separately

$0	$238	$0.00	0%	$0
$238	$428	$0.00	10%	$238
$428	$1,010	$19.00	12%	$428
$1,010	$1,883	$88.84	22%	$1,010
$1,883	$3,379	$280.90	24%	$1,883
$3,379	$4,226	$639.94	32%	$3,379
$4,226	$10,208	$910.98	35%	$4,226
$10,208		$3,004.68	37%	$10,208

Head of Household

$0	$359	$0.00	0%	$0
$359	$630	$0.00	10%	$359
$630	$1,391	$27.10	12%	$630
$1,391	$2,003	$118.42	22%	$1,391
$2,003	$3,499	$253.06	24%	$2,003
$3,499	$4,346	$612.10	32%	$3,499
$4,346	$10,328	$883.14	35%	$4,346
$10,328		$2,976.84	37%	$10,328

Publication 15-T (2020)Page 53

2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

SEMIMONTHLY Payroll Period

	STANDARD Withholding Rate Schedules				Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked)					(Use these if the box in Step 2 of Form W-4 IS checked)
If the Adjusted Wage		The		of the	If the Adjusted Wage		The		of the
Amount (line 1h) is:				amount that	Amount (line 1h) is:				amount that
		tentative		the Adjusted			tentative		the Adjusted
	But less		Plus this			But less		Plus this
At least—		amount to		Wage	At least—		amount to		Wage
	than—	withhold is:	percentage—	exceeds—		than—	withhold is:	percentage—	exceeds—
A	B	C	D	E	A	B	C	D	E

Married Filing Jointly

$0	$1,033	$0.00	0%	$0
$1,033	$1,856	$0.00	10%	$1,033
$1,856	$4,377	$82.30	12%	$1,856
$4,377	$8,160	$384.82	22%	$4,377
$8,160	$14,642	$1,217.08	24%	$8,160
$14,642	$18,313	$2,772.76	32%	$14,642
$18,313	$26,952	$3,947.48	35%	$18,313
$26,952		$6,971.13	37%	$26,952

Single or Married Filing Separately

$0	$517	$0.00	0%	$0
$517	$928	$0.00	10%	$517
$928	$2,189	$41.10	12%	$928
$2,189	$4,080	$192.42	22%	$2,189
$4,080	$7,321	$608.44	24%	$4,080
$7,321	$9,156	$1,386.28	32%	$7,321
$9,156	$22,117	$1,973.48	35%	$9,156
$22,117		$6,509.83	37%	$22,117

Head of Household

$0	$777	$0.00	0%	$0
$777	$1,365	$0.00	10%	$777
$1,365	$3,015	$58.80	12%	$1,365
$3,015	$4,340	$256.80	22%	$3,015
$4,340	$7,581	$548.30	24%	$4,340
$7,581	$9,417	$1,326.14	32%	$7,581
$9,417	$22,377	$1,913.66	35%	$9,417
$22,377		$6,449.66	37%	$22,377

Married Filing Jointly

$0	$517	$0.00	0%	$0
$517	$928	$0.00	10%	$517
$928	$2,189	$41.10	12%	$928
$2,189	$4,080	$192.42	22%	$2,189
$4,080	$7,321	$608.44	24%	$4,080
$7,321	$9,156	$1,386.28	32%	$7,321
$9,156	$13,476	$1,973.48	35%	$9,156
$13,476		$3,485.48	37%	$13,476

Single or Married Filing Separately

$0	$258	$0.00	0%	$0
$258	$464	$0.00	10%	$258
$464	$1,094	$20.60	12%	$464
$1,094	$2,040	$96.20	22%	$1,094
$2,040	$3,660	$304.32	24%	$2,040
$3,660	$4,578	$693.12	32%	$3,660
$4,578	$11,058	$986.88	35%	$4,578
$11,058		$3,254.88	37%	$11,058

Head of Household

$0	$389	$0.00	0%	$0
$389	$682	$0.00	10%	$389
$682	$1,507	$29.30	12%	$682
$1,507	$2,170	$128.30	22%	$1,507
$2,170	$3,791	$274.16	24%	$2,170
$3,791	$4,708	$663.20	32%	$3,791
$4,708	$11,189	$956.64	35%	$4,708
$11,189		$3,224.99	37%	$11,189

Page 54Publication 15-T (2020)

2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

MONTHLY Payroll Period

	STANDARD Withholding Rate Schedules				Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked)					(Use these if the box in Step 2 of Form W-4 IS checked)
If the Adjusted Wage		The		of the	If the Adjusted Wage		The		of the
Amount (line 1h) is:				amount that	Amount (line 1h) is:				amount that
		tentative		the Adjusted			tentative		the Adjusted
	But less		Plus this			But less		Plus this
At least—		amount to		Wage	At least—		amount to		Wage
	than—	withhold is:	percentage—	exceeds—		than—	withhold is:	percentage—	exceeds—
A	B	C	D	E	A	B	C	D	E
	Married Filing Jointly					Married Filing Jointly

$0	$2,067	$0.00	0%	$0
$2,067	$3,713	$0.00	10%	$2,067
$3,713	$8,754	$164.60	12%	$3,713
$8,754	$16,321	$769.52	22%	$8,754
$16,321	$29,283	$2,434.26	24%	$16,321
$29,283	$36,625	$5,545.14	32%	$29,283
$36,625	$53,904	$7,894.58	35%	$36,625
$53,904		$13,942.23	37%	$53,904

Single or Married Filing Separately

$0	$1,033	$0.00	0%	$0
$1,033	$1,856	$0.00	10%	$1,033
$1,856	$4,377	$82.30	12%	$1,856
$4,377	$8,160	$384.82	22%	$4,377
$8,160	$14,642	$1,217.08	24%	$8,160
$14,642	$18,313	$2,772.76	32%	$14,642
$18,313	$44,233	$3,947.48	35%	$18,313
$44,233		$13,019.48	37%	$44,233

Head of Household

$0	$1,554	$0.00	0%	$0
$1,554	$2,729	$0.00	10%	$1,554
$2,729	$6,029	$117.50	12%	$2,729
$6,029	$8,679	$513.50	22%	$6,029
$8,679	$15,163	$1,096.50	24%	$8,679
$15,163	$18,833	$2,652.66	32%	$15,163
$18,833	$44,754	$3,827.06	35%	$18,833
$44,754		$12,899.41	37%	$44,754

$0	$1,033	$0.00	0%	$0
$1,033	$1,856	$0.00	10%	$1,033
$1,856	$4,377	$82.30	12%	$1,856
$4,377	$8,160	$384.82	22%	$4,377
$8,160	$14,642	$1,217.08	24%	$8,160
$14,642	$18,313	$2,772.76	32%	$14,642
$18,313	$26,952	$3,947.48	35%	$18,313
$26,952		$6,971.13	37%	$26,952

Single or Married Filing Separately

$0	$517	$0.00	0%	$0
$517	$928	$0.00	10%	$517
$928	$2,189	$41.10	12%	$928
$2,189	$4,080	$192.42	22%	$2,189
$4,080	$7,321	$608.44	24%	$4,080
$7,321	$9,156	$1,386.28	32%	$7,321
$9,156	$22,117	$1,973.48	35%	$9,156
$22,117		$6,509.83	37%	$22,117

Head of Household

$0	$777	$0.00	0%	$0
$777	$1,365	$0.00	10%	$777
$1,365	$3,015	$58.80	12%	$1,365
$3,015	$4,340	$256.80	22%	$3,015
$4,340	$7,581	$548.30	24%	$4,340
$7,581	$9,417	$1,326.14	32%	$7,581
$9,417	$22,377	$1,913.66	35%	$9,417
$22,377		$6,449.66	37%	$22,377

Publication 15-T (2020)Page 55

2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

DAILY Payroll Period

	STANDARD Withholding Rate Schedules				Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the box in Step 2 of Form W-4 is NOT checked)					(Use these if the box in Step 2 of Form W-4 IS checked)
If the Adjusted Wage		The		of the	If the Adjusted Wage		The		of the
Amount (line 1h) is:				amount that	Amount (line 1h) is:				amount that
		tentative		the Adjusted			tentative		the Adjusted
	But less		Plus this			But less		Plus this
At least—		amount to		Wage	At least—		amount to		Wage
	than—	withhold is:	percentage—	exceeds—		than—	withhold is:	percentage—	exceeds—
A	B	C	D	E	A	B	C	D	E

Married Filing Jointly

$0.00	$95.40	$0.00	0%	$0.00
$95.40	$171.30	$0.00	10%	$95.40
$171.30	$404.00	$7.59	12%	$171.30
$404.00	$753.30	$35.51	22%	$404.00
$753.30	$1,351.50	$112.36	24%	$753.30
$1,351.50	$1,690.40	$255.93	32%	$1,351.50
$1,690.40	$2,487.90	$364.38	35%	$1,690.40
$2,487.90		$643.50	37%	$2,487.90

Single or Married Filing Separately

$0.00	$47.70	$0.00	0%	$0.00
$47.70	$85.70	$0.00	10%	$47.70
$85.70	$202.00	$3.80	12%	$85.70
$202.00	$376.60	$17.76	22%	$202.00
$376.60	$675.80	$56.17	24%	$376.60
$675.80	$845.20	$127.98	32%	$675.80
$845.20	$2,041.50	$182.18	35%	$845.20
$2,041.50		$600.89	37%	$2,041.50

Head of Household

$0.00	$71.70	$0.00	0%	$0.00
$71.70	$126.00	$0.00	10%	$71.70
$126.00	$278.30	$5.43	12%	$126.00
$278.30	$400.60	$23.71	22%	$278.30
$400.60	$699.80	$50.61	24%	$400.60
$699.80	$869.20	$122.42	32%	$699.80
$869.20	$2,065.60	$176.63	35%	$869.20
$2,065.60		$595.37	37%	$2,065.60

Married Filing Jointly

$0.00	$47.70	$0.00	0%	$0.00
$47.70	$85.70	$0.00	10%	$47.70
$85.70	$202.00	$3.80	12%	$85.70
$202.00	$376.60	$17.76	22%	$202.00
$376.60	$675.80	$56.17	24%	$376.60
$675.80	$845.20	$127.98	32%	$675.80
$845.20	$1,243.90	$182.18	35%	$845.20
$1,243.90		$321.73	37%	$1,243.90

Single or Married Filing Separately

$0.00	$23.80	$0.00	0%	$0.00
$23.80	$42.80	$0.00	10%	$23.80
$42.80	$101.00	$1.90	12%	$42.80
$101.00	$188.30	$8.88	22%	$101.00
$188.30	$337.90	$28.09	24%	$188.30
$337.90	$422.60	$63.99	32%	$337.90
$422.60	$1,020.80	$91.10	35%	$422.60
$1,020.80		$300.47	37%	$1,020.80

Head of Household

$0.00	$35.90	$0.00	0%	$0.00
$35.90	$63.00	$0.00	10%	$35.90
$63.00	$139.10	$2.71	12%	$63.00
$139.10	$200.30	$11.84	22%	$139.10
$200.30	$349.90	$25.31	24%	$200.30
$349.90	$434.60	$61.21	32%	$349.90
$434.60	$1,032.80	$88.31	35%	$434.60
$1,032.80		$297.68	37%	$1,032.80

Page 56Publication 15-T (2020)

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

If you compute payroll manually and your employee has not submitted a Form W-4 for 2020 or later, and you pre-fer to use the Percentage Method or you can't use the Wage Bracket Method tables because the employee's an-nual wages exceed $100,000 or the employee claimed more than 10 allowances, use the worksheet below and the Percentage Method tables that follow to figure federal income tax withholding. This method works for any num-ber of withholding allowances claimed and any amount of wages.

Periodic payments of pensions or annuities. Periodic payments are those made in installments at regular inter-vals over a period of more than 1 year. They may be paid annually, quarterly, monthly, etc. Withholding from peri-odic payments of a pension or annuity is figured in the same manner as withholding from wages, except that it doesn't matter if the Form W-4P is from 2019 or earlier or a 2020 Form W-4P. Use Worksheet 5 and the Percentage Method tables in this section to figure federal income tax withholding on periodic payments of pensions or annui-ties. However, if you prefer to use the Wage Bracket Method of withholding, you may use Worksheet 3 and the Wage Bracket Method tables in section 3 to figure federal income tax withholding on periodic payments of pensions or annuities. If the recipient doesn't submit Form W-4P, you must withhold on periodic payments as if the recipient were married claiming three withholding allowances.

Worksheet 5. Employer’s Withholding Worksheet for
Percentage Method Tables for Manual Payroll Systems										Keep for Your Records
With Forms W-4 From 2019 or Earlier
Table 6
		Annually	Semiannually	Quarterly	Monthly		Semimonthly	Biweekly		Weekly		Daily
		$4,300	$2,150	$1,075	$358		$179	$165		$83		$17
Step 1. Adjust the employee’s wage amount
1a	Enter the employee's total taxable wages this payroll period . . . . . . . . . .							...........	.	........	. .	.....	1a	$
1b	. . . . . .Enterthenumberofallowancesclaimedontheemployee'smostrecentFormW-4									........	. .	.....	1b
1c	Multiply line 1b by the amount in Table 6 for your pay frequency . . . . . . . .							...........	.	........	. .	.....	1c ^$
1d	Subtract line 1c from line 1a. If zero or less, enter -0-. This is the Adjusted Wage Amount									........	. .	.....	1d	$
Step 2. Figure the Tentative Withholding Amount
based on your pay frequency, the employee's Adjusted Wage Amount, and marital status (line 3 of Form W-4).
2a	Find the row in the Percentage Method table in this section in which the amount on line 1d is at least the amount
	in column A but less than the amount in column B, then enter here the amount from column A of that												2a	$
	row . . . . . . .		............	..........	..........	.	............	...........	.	........	. .	.....
2b	Enter the amount from column C of that row				.........	.	............	...........	.	........	. .	.....	2b	$
2c	Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . .							...........	.	........	. .	.....	2c	%
2d	Subtract line 2a from line 1d .			..........	..........	.	............	...........	.	........	. .	.....	2d	$
2e	Multiply the amount on line 2d by the percentage on line 2c						...........	...........	.	........	. .	.....	2e	$
2f	Add lines 2b and 2e. This is the Tentative Withholding Amount . . . . . .							...........	.	........	. .	.....	2f	$
Step 3. Figure the final amount to withhold
3a	Enter the additional amount to withhold from line 6 of the employee's Form W-4 . . . . . . . .									........	. .	.....	3a	$
3b	Add lines 2f and 3a. This is the amount to withhold from the employee's wages this pay period .											.....	3b	$

Publication 15-T (2020)Page 57

2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

WEEKLY Payroll Period

	MARRIED Persons						SINGLE Persons
If the Adjusted Wage				of the	If the Adjusted Wage				of the
Amount (line 1d) is				amount	Amount (line 1d) is
		The tentative	Plus this	that the			The tentative	Plus this	amount that
	But less					But less
at least…		amount to	percentage	wage	at least…		amount to	percentage	the wage
	than…	withhold is…	…	exceeds…		than…	withhold is…	…	exceeds…
A	B	C	D	E	A	B	C	D	E
$0	$229	$0.00	0%	$0	$0	$73	$0.00	0%	$0
$229	$609	$0.00	10%	$229	$73	$263	$0.00	10%	$73
$609	$1,772	$38.00	12%	$609	$263	$845	$19.00	12%	$263
$1,772	$3,518	$177.56	22%	$1,772	$845	$1,718	$88.84	22%	$845
$3,518	$6,510	$561.68	24%	$3,518	$1,718	$3,213	$280.90	24%	$1,718
$6,510	$8,204	$1,279.76	32%	$6,510	$3,213	$4,061	$639.70	32%	$3,213
$8,204	$12,191	$1,821.84	35%	$8,204	$4,061	$10,042	$911.06	35%	$4,061
$12,191		$3,217.29	37%	$12,191	$10,042		$3,004.41	37%	$10,042

				BIWEEKLY Payroll Period
	MARRIED Persons						SINGLE Persons
If the Adjusted Wage				of the	If the Adjusted Wage				of the
Amount (line 1d) is				amount	Amount (line 1d) is
		The tentative	Plus this	that the			The tentative	Plus this	amount that
	But less					But less
at least…		amount to	percentage	wage	at least…		amount to	percentage	the wage
	than…	withhold is…	…	exceeds…		than…	withhold is…	…	exceeds…
A	B	C	D	E	A	B	C	D	E
$0	$458	$0.00	0%	$0	$0	$146	$0.00	0%	$0
$458	$1,217	$0.00	10%	$458	$146	$526	$0.00	10%	$146
$1,217	$3,544	$75.90	12%	$1,217	$526	$1,689	$38.00	12%	$526
$3,544	$7,037	$355.14	22%	$3,544	$1,689	$3,436	$177.56	22%	$1,689
$7,037	$13,019	$1,123.60	24%	$7,037	$3,436	$6,427	$561.90	24%	$3,436
$13,019	$16,408	$2,559.28	32%	$13,019	$6,427	$8,121	$1,279.74	32%	$6,427
$16,408	$24,383	$3,643.76	35%	$16,408	$8,121	$20,085	$1,821.82	35%	$8,121
$24,383		$6,435.01	37%	$24,383	$20,085		$6,009.22	37%	$20,085

			SEMIMONTHLY Payroll Period
	MARRIED Persons						SINGLE Persons
If the Adjusted Wage				of the	If the Adjusted Wage				of the
Amount (line 1d) is				amount	Amount (line 1d) is
		The tentative	Plus this	that the			The tentative	Plus this	amount that
	But less					But less
at least…		amount to	percentage	wage	at least…		amount to	percentage	the wage
	than…	withhold is…	…	exceeds…		than…	withhold is…	…	exceeds…
A	B	C	D	E	A	B	C	D	E
$0	$496	$0.00	0%	$0	$0	$158	$0.00	0%	$0
$496	$1,319	$0.00	10%	$496	$158	$570	$0.00	10%	$158
$1,319	$3,840	$82.30	12%	$1,319	$570	$1,830	$41.20	12%	$570
$3,840	$7,623	$384.82	22%	$3,840	$1,830	$3,722	$192.40	22%	$1,830
$7,623	$14,104	$1,217.08	24%	$7,623	$3,722	$6,963	$608.64	24%	$3,722
$14,104	$17,775	$2,772.52	32%	$14,104	$6,963	$8,798	$1,386.48	32%	$6,963
$17,775	$26,415	$3,947.24	35%	$17,775	$8,798	$21,758	$1,973.68	35%	$8,798
$26,415		$6,971.24	37%	$26,415	$21,758		$6,509.68	37%	$21,758

Page 58Publication 15-T (2020)

2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

MONTHLY Payroll Period

	MARRIED Persons						SINGLE Persons
If the Adjusted Wage				of the	If the Adjusted Wage				of the
Amount (line 1d) is				amount	Amount (line 1d) is
		The tentative	Plus this	that the			The tentative	Plus this	amount that
	But less					But less
at least…		amount to	percentage	wage	at least…		amount to	percentage	the wage
	than…	withhold is…	…	exceeds…		than…	withhold is…	…	exceeds…
A	B	C	D	E	A	B	C	D	E
$0	$992	$0.00	0%	$0	$0	$317	$0.00	0%	$0
$992	$2,638	$0.00	10%	$992	$317	$1,140	$0.00	10%	$317
$2,638	$7,679	$164.60	12%	$2,638	$1,140	$3,660	$82.30	12%	$1,140
$7,679	$15,246	$769.52	22%	$7,679	$3,660	$7,444	$384.70	22%	$3,660
$15,246	$28,208	$2,434.26	24%	$15,246	$7,444	$13,925	$1,217.18	24%	$7,444
$28,208	$35,550	$5,545.14	32%	$28,208	$13,925	$17,596	$2,772.62	32%	$13,925
$35,550	$52,829	$7,894.58	35%	$35,550	$17,596	$43,517	$3,947.34	35%	$17,596
$52,829		$13,942.23	37%	$52,829	$43,517		$13,019.69	37%	$43,517

QUARTERLY Payroll Period

	MARRIED Persons						SINGLE Persons
If the Adjusted Wage				of the	If the Adjusted Wage				of the
Amount (line 1d) is				amount	Amount (line 1d) is
		The tentative	Plus this	that the			The tentative	Plus this	amount that
	But less					But less
at least…		amount to	percentage	wage	at least…		amount to	percentage	the wage
	than…	withhold is…	…	exceeds…		than…	withhold is…	…	exceeds…
A	B	C	D	E	A	B	C	D	E
$0	$2,975	$0.00	0%	$0	$0	$950	$0.00	0%	$0
$2,975	$7,913	$0.00	10%	$2,975	$950	$3,419	$0.00	10%	$950
$7,913	$23,038	$493.80	12%	$7,913	$3,419	$10,981	$246.90	12%	$3,419
$23,038	$45,738	$2,308.80	22%	$23,038	$10,981	$22,331	$1,154.34	22%	$10,981
$45,738	$84,625	$7,302.80	24%	$45,738	$22,331	$41,775	$3,651.34	24%	$22,331
$84,625	$106,650	$16,635.68	32%	$84,625	$41,775	$52,788	$8,317.90	32%	$41,775
$106,650	$158,488	$23,683.68	35%	$106,650	$52,788	$130,550	$11,842.06	35%	$52,788
$158,488		$41,826.98	37%	$158,488	$130,550		$39,058.76	37%	$130,550

SEMIANNUAL Payroll Period

	MARRIED Persons						SINGLE Persons
If the Adjusted Wage				of the	If the Adjusted Wage				of the
Amount (line 1d) is				amount	Amount (line 1d) is
		The tentative	Plus this	that the			The tentative	Plus this	amount that
	But less					But less
at least…		amount to	percentage	wage	at least…		amount to	percentage	the wage
	than…	withhold is…	…	exceeds…		than…	withhold is…	…	exceeds…
A	B	C	D	E	A	B	C	D	E
$0	$5,950	$0.00	0%	$0	$0	$1,900	$0.00	0%	$0
$5,950	$15,825	$0.00	10%	$5,950	$1,900	$6,838	$0.00	10%	$1,900
$15,825	$46,075	$987.50	12%	$15,825	$6,838	$21,963	$493.80	12%	$6,838
$46,075	$91,475	$4,617.50	22%	$46,075	$21,963	$44,663	$2,308.80	22%	$21,963
$91,475	$169,250	$14,605.50	24%	$91,475	$44,663	$83,550	$7,302.80	24%	$44,663
$169,250	$213,300	$33,271.50	32%	$169,250	$83,550	$105,575	$16,635.68	32%	$83,550
$213,300	$316,975	$47,367.50	35%	$213,300	$105,575	$261,100	$23,683.68	35%	$105,575
$316,975		$83,653.75	37%	$316,975	$261,100		$78,117.43	37%	$261,100

Publication 15-T (2020)Page 59

2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

ANNUAL Payroll Period

	MARRIED Persons						SINGLE Persons
If the Adjusted Wage				of the	If the Adjusted Wage				of the
Amount (line 1d) is				amount	Amount (line 1d) is
		The tentative	Plus this	that the			The tentative	Plus this	amount that
	But less					But less
at least…		amount to	percentage	wage	at least…		amount to	percentage	the wage
	than…	withhold is…	…	exceeds…		than…	withhold is…	…	exceeds…
A	B	C	D	E	A	B	C	D	E
$0	$11,900	$0.00	0%	$0	$0	$3,800	$0.00	0%	$0
$11,900	$31,650	$0.00	10%	$11,900	$3,800	$13,675	$0.00	10%	$3,800
$31,650	$92,150	$1,975.00	12%	$31,650	$13,675	$43,925	$987.50	12%	$13,675
$92,150	$182,950	$9,235.00	22%	$92,150	$43,925	$89,325	$4,617.50	22%	$43,925
$182,950	$338,500	$29,211.00	24%	$182,950	$89,325	$167,100	$14,605.50	24%	$89,325
$338,500	$426,600	$66,543.00	32%	$338,500	$167,100	$211,150	$33,271.50	32%	$167,100
$426,600	$633,950	$94,735.00	35%	$426,600	$211,150	$522,200	$47,367.50	35%	$211,150
$633,950		$167,307.50	37%	$633,950	$522,200		$156,235.00	37%	$522,200

				DAILY Payroll Period
	MARRIED Persons						SINGLE Persons
If the Adjusted Wage				of the	If the Adjusted Wage				of the
Amount (line 1d) is				amount	Amount (line 1d) is
		The tentative	Plus this	that the			The tentative	Plus this	amount that
	But less					But less
at least…		amount to	percentage	wage	at least…		amount to	percentage	the wage
	than…	withhold is…	…	exceeds…		than…	withhold is…	…	exceeds…
A	B	C	D	E	A	B	C	D	E
$0.00	$45.80	$0.00	0%	$0.00	$0.00	$14.60	$0.00	0%	$0.00
$45.80	$121.70	$0.00	10%	$45.80	$14.60	$52.60	$0.00	10%	$14.60
$121.70	$354.40	$7.59	12%	$121.70	$52.60	$168.90	$3.80	12%	$52.60
$354.40	$703.70	$35.51	22%	$354.40	$168.90	$343.60	$17.76	22%	$168.90
$703.70	$1,301.90	$112.36	24%	$703.70	$343.60	$642.70	$56.19	24%	$343.60
$1,301.90	$1,640.80	$255.93	32%	$1,301.90	$642.70	$812.10	$127.97	32%	$642.70
$1,640.80	$2,438.30	$364.38	35%	$1,640.80	$812.10	$2,008.50	$182.18	35%	$812.10
$2,438.30		$643.50	37%	$2,438.30	$2,008.50		$600.92	37%	$2,008.50

Page 60Publication 15-T (2020)

6. Alternative Methods for Figuring Withholding

You may use various methods of figuring federal income tax withholding. The methods described next may be used instead of the Percentage Method and Wage Bracket Method discussed earlier in this publication. Use the method that best suits your payroll system and em-ployees.

Employers must use a modified procedure to fig-! ure the amount of federal income tax withholding CAUTION on the wages of nonresident alien employees. Before you use any of the alternative methods to figure the federal income tax withholding on the wages of non-resident alien employees, see Withholding Adjustment for

Nonresident Alien Employees, earlier.

Annualized wages. The Percentage Method Tables for Automated Payroll Systems in section 1 and Worksheet 1 allow you to figure federal income tax withholding based on annualized wages.

Average estimated wages. You may withhold the tax for a payroll period based on estimated average wages, with necessary adjustments, for any quarter. For details, see Regulations section 31.3402(h)(1)-1.

Cumulative wages. An employee may ask you, in writ-ing, to withhold tax on cumulative wages. If you agree to do so, and you’ve paid the employee for the same kind of payroll period (weekly, biweekly, etc.) since the beginning of the year, you may figure the tax as follows.

Add the wages you’ve paid the employee for the cur-rent calendar year to the current payroll period amount. Divide this amount by the number of payroll periods so far this year, including the current period. Figure the withhold-ing on this amount, and multiply the withholding by the number of payroll periods so far this year, including the current period. Subtract the total tax already deducted and withheld during the calendar year from the total amount of tax calculated. The excess is the amount to withhold for the current payroll period. See Revenue Pro-cedure 78-8, 1978-1 C.B. 562, for an example of the cu-mulative method.

Part-year employment. A part-year employee who fig-ures income tax on a calendar-year basis may ask you to withhold tax by the part-year employment method. The re-quest must be in writing, under penalties of perjury, and must contain the following information.

The last day of any employment during the calendar year with any prior employer.

A statement that the employee uses the calendar year accounting period.

A statement that the employee reasonably anticipates that he or she will be employed by all employers for a total of no more than 245 days in all terms of continu-

Publication 15-T (2020)

ous employment (defined below in this section) during the current calendar year.

Complete the following steps to figure withholding tax by the part-year method.

1. Add the wages to be paid to the employee for the cur-rent payroll period to any wages that you’ve already paid to the employee in the current term of continuous employment. See definition for “term of continuous employment,” later.

2. Add the number of payroll periods used in step 1 to the number of payroll periods between the employ-ee's last employment and current employment. To find the number of periods between the last employ-ment and current employment, divide the number of calendar days between the employee's last day of earlier employment (or the previous December 31, if later) and the first day of current employment by the number of calendar days in the current payroll period.

3. Divide the step 1 amount by the total number of pay-roll periods from step 2.

4. Find the tax in the withholding tax tables on the step 3 amount. Be sure to use the correct payroll period ta-ble and to take into account the employee's withhold-ing allowances if their Form W-4 is from 2019 or ear-lier; or take into account other information provided on the employee's 2020 or later Form W-4.

5. Multiply the total number of payroll periods from step 2 by the step 4 amount.

6. Subtract from the step 5 amount the total tax already withheld during the current term of continuous em-ployment. Any excess is the amount to withhold for the current payroll period.

See Regulations section 31.3402(h)(4)-1(c) for more infor-mation about the part-year method.

Term of continuous employment. A term of continu-ous employment may be a single term or two or more fol-lowing terms of employment with the same employer. A term of continuous employment includes holidays, regular days off, and days off for illness or vacation. A term of continuous employment begins on the first day that an employee works for you and earns pay. It ends on the ear-lier of the employee's last day of work for you or, if the em-ployee performs no services for you for more than 30 cal-endar days, the last workday before the 30-day period. If an employment relationship is ended, the term of continu-ous employment is ended even if a new employment rela-tionship is established with the same employer within 30 days.

Other methods. You may use other methods and tables for withholding taxes, as long as the amount of tax with-held is consistently about the same as it would be under the Percentage Method, as discussed in section 1. If you develop an alternative method or table, you should test the full range of wage and allowance situations to be sure that they meet the tolerances contained in Regulations section 31.3402(h)(4)-1 as shown in the chart below.

Page 61

If the tax required to be	The annual tax withheld under
withheld under the annual	your method may not differ by
percentage is—	more than—
Less than $10.00	$9.99
$10 or more but under $100	$10 plus 10% of the excess
	over $10
$100 or more but under $1,000	$19 plus 3% of the excess
	over $100
$1,000 or more	$46 plus 1% of the excess
	over $1,000

7. Tables for Withholding on

Distributions of Indian Gaming Profits to Tribal Members

If you make certain payments to members of Indian tribes from gaming profits, you must withhold federal income tax. You must withhold if (a) the total payment to a mem-ber for the year is over $12,400, and (b) the payment is from the net revenues of class II or class III gaming activi-ties (classified by the Indian Gaming Regulatory Act) con-ducted or licensed by the tribes.

A class I gaming activity isn't subject to this withholding requirement. Class I activities are social games solely for prizes of minimal value or traditional forms of Indian gam-ing engaged in as part of tribal ceremonies or celebra-tions.

Class II. Class II includes (a) bingo and similar games, such as pull tabs, punch boards, tip jars, lotto, and instant bingo; and (b) card games that are authorized by the state

or that aren't explicitly prohibited by the state and played at a location within the state.

Class III. A class lll gaming activity is any gaming that isn't class l or class ll. Class lll includes horse racing, dog racing, jai alai, casino gaming, and slot machines.

Withholding Tables

To figure the amount of tax to withhold each time you make a payment, use the table on the next page for the period for which you make payments. For example, if you make payments weekly, use Table 1; if you make pay-ments monthly, use Table 4. If the total payments to an in-dividual for the year are $12,400 or less, no withholding is required.

Example. A tribal member is paid monthly. The monthly payment is $5,000. Use Table 4, Monthly Distri-bution Period, to figure the withholding. Subtract $4,377 from the $5,000 payment for a remainder of $623.00. Mul-tiply this amount by 22% for a total of $137.06. Add $384.80 for a total withholding of $521.86.

Depositing and reporting withholding. Combine the Indian gaming withholding with all other nonpayroll with-holding (for example, backup withholding and withholding on gambling winnings). Generally, you must deposit the amounts withheld using electronic funds transfer. See De-positing Taxes in Pub. 15 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.

Page 62Publication 15-T (2020)

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

Tables for All Individuals

(For Payments Made in 2020)

Table 1—WEEKLY DISTRIBUTION PERIOD
If the amount of the		The amount of income tax
payment is:		to withhold is:
Not over	$238	$0
Over—	But not	of excess over—
	over—
$238	$428	10% .......	$238
$428	$1,010	$19.00 plus 12% . . . . . . .	$428
$1,010	$1,883	$88.84 plus 22% . . . . . . .	$1,010
$1,883	-----	$280.90 plus 24% . . . . . . .	$1,883

Table 2—BIWEEKLY DISTRIBUTION PERIOD
If the amount of the		The amount of income tax
payment is:		to withhold is:
Not over	$477	$0
Over—	But not	of excess over—
	over—
$477	$857	10% .......	$477
$857	$2,020	$37.98 plus 12% . . . . . . .	$857
$2,020	$3,766	$177.60 plus 22% . . . . . . .	$2,020
$3,766	------	$561.74 plus 24% . . . . . . .	$3,766

Table 3—SEMIMONTHLY DISTRIBUTION PERIOD

If the amount of the		The amount of income tax
payment is:		to withhold is:
Not over	$517	$0
Over—	But not		of excess over—
	over—
$517	$928	10% ..	.....$517
$928	$2,189	$41.10 plus 12% . .	.....$928
$2,189	$4,080	$192.42 plus 22% . .	.....$2,189
$4,080	------	$608.44 plus 24% . .	.....$4,080

Table 4—MONTHLY DISTRIBUTION PERIOD
If the amount of the		The amount of income tax
payment is:		to withhold is:
Not over	$1,033	$0
Over—	But not	of excess over—
	over—
$1,033	$1,856	10% .......	$1,033
$1,856	$4,377	$82.30 plus 12% . . . . . . .	$1,856
$4,377	$8,160	$384.80 plus 22% . . . . . . .	$4,377
$8,160	------	$1,217.12 plus 24% . . . . . . .	$8,160

Table 5—QUARTERLY DISTRIBUTION PERIOD
If the amount of the		The amount of income tax
payment is:		to withhold is:
Not over	$3,100	$0
Over—	But not		of excess over—
	over—
$3,100	$5,569	10% .	......	$3,100
$5,569	$13,131	$246.90 plus 12% .	......	$5,569
$13,131	$24,481	$1,154.34 plus 22% .	......	$13,131
$24,481	-------	$3,651.34 plus 24% .	......	$24,481

Table 6—SEMIANNUAL DISTRIBUTION PERIOD
If the amount of the		The amount of income tax
payment is:		to withhold is:
Not over	$6,200	$0
Over—	But not		of excess over—
	over—
$6,200	$11,138	10% .	......	$6,200
$11,138	$26,263	$493.75 plus 12% .	......	$11,138
$26,263	$48,963	$2,308.75 plus 22% .	......	$26,263
$48,963	------	$7,302.75 plus 24% .	......	$48,963

Table 7—ANNUAL DISTRIBUTION PERIOD
If the amount of the		The amount of income tax
payment is:		to withhold is:
Not over	$12,400	$0
Over—	But not	of excess over—
	over—
$12,400	$22,275	10% .......	$12,400
$22,275	$52,525	$987.50 plus 12% . . . . . . .	$22,275
$52,525	$97,925	$4,617.50 plus 22% . . . . . . .	$52,525
$97,925	------	$14,605.50 plus 24% . . . . . . .	$97,925

Table 8—DAILY or MISCELLANEOUS DISTRIBUTION PERIOD

If the amount of the		The amount of income tax
payment is:		to withhold is:
Not over	$47.70	$0
Over—	But not		of excess over—
	over—
$47.70	$85.70	10% ..	.....$47.70
$85.70	$202.00	$3.80 plus 12% . .	.....$85.70
$202.00	$376.60	$17.76 plus 22% . .	. . . . .$202.00
$376.60	------	$56.17 plus 24% . .	. . . . .$376.60

Publication 15-T (2020)Page 63

How To Get Tax Help

If you have questions about a tax issue, need help prepar-ing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.

Preparing and filing your tax return. Go to IRS.gov/ EmploymentEfile for more information on filing your em-ployment tax returns electronically.

Employers can register to use Business Services On-line. The SSA offers online service for fast, free, and se-cure online Form W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Forms W-2, Wage and Tax Statement, and Forms W-2c, Corrected Wage and Tax Statement. Employers can go to SSA.gov/ employer for more information.

Getting answers to your tax questions. On IRS.gov, get answers to your tax questions any-time, anywhere.

Go to IRS.gov/Help for a variety of tools that will help you get answers to some of the most common tax questions.

Go to IRS.gov/Forms to search for our forms, instruc-tions, and publications. You will find details on 2019 tax changes and hundreds of interactive links to help you find answers to your questions.

You may also be able to access tax law information in your electronic filing software.

Tax reform. Tax reform legislation affects individuals, businesses, tax-exempt and government entities. Go to IRS.gov/TaxReform for information and updates on how this legislation affects your taxes.

IRS social media. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, prod-ucts, and services. At the IRS, privacy and security are paramount. We use these tools to share public informa-tion with you. Don’t post your social security number or other confidential information on social media sites. Al-ways protect your identity when using any social network-ing site.

The following IRS YouTube channels provide short, in-formative videos on various tax-related topics in English, Spanish, and ASL.

Youtube.com/irsvideos.

Youtube.com/irsvideosmultilingua.

Youtube.com/irsvideosASL.

Watching IRS videos. The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.

Page 64

Getting tax information in other languages. For tax-payers whose native language isn’t English, we have the following resources available. Taxpayers can find informa-tion on IRS.gov in the following languages.

Spanish (IRS.gov/Spanish).

Chinese (IRS.gov/Chinese).

Korean (IRS.gov/Korean).

Russian (IRS.gov/Russian).

Vietnamese (IRS.gov/Vietnamese).

The IRS Taxpayer Assistance Centers (TACs) provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

Getting tax forms and publications. Go to IRS.gov/ Forms to view, download, or print most of the forms and publications you may need. You can also download and view popular tax publications and instructions (including Pub. 15–T) on mobile devices as an eBook at no charge at IRS.gov/eBooks. Or you can go to IRS.gov/OrderForms to place an order and have forms mailed to you within 10 business days.

Getting a transcript or copy of a return. You can get a copy of your tax transcript or a copy of your return by calling 800-829-4933 or by mailing Form 4506-T (tran-script request) or Form 4506 (copy of return) to the IRS.

Resolving tax-related identity theft issues.

The IRS doesn’t initiate contact with taxpayers by email or telephone to request personal or financial in-formation. This includes any type of electronic com-munication, such as text messages and social media channels.

Go to IRS.gov/IDProtection for information.

If your EIN has been lost or stolen or you suspect you’re a victim of tax -related identity theft, visit IRS.gov/IdentityTheft to learn what steps you should take.

Making a tax payment. The IRS uses the latest encryp-tion technology to ensure your electronic payments are safe and secure. You can make electronic payments on-line, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments to make a payment using any of the following options.

Debit or Credit Card: Choose an approved payment processor to pay online, by phone, and by mobile de-vice.

Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax return preparation soft-ware or through a tax professional.

Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

Check or Money Order: Mail your payment to the ad-dress listed on the notice or instructions.

Publication 15-T (2020)

Cash: You may be able to pay your taxes with cash at a participating retail store.

Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your finan-cial institution for availability, cost, and cut-off times.

What if I can’t pay now? Go to IRS.gov/Payments for more information about your options.

Apply for an online payment agreement (IRS.gov/ OPA) to meet your tax obligation in monthly install-ments if you can’t pay your taxes in full today. Once you complete the online process, you will receive im-mediate notification of whether your agreement has been approved.

Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC.

Understanding an IRS notice or letter. Go to IRS.gov/ Notices to find additional information about responding to an IRS notice or letter.

Contacting your local IRS office. Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/ LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now pro-vide service by appointment so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC, check hours, available services, and ap-pointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) Is Here To Help You

What Is TAS?

TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

How Can You Learn About Your Taxpayer Rights?

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to

TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

What Can TAS Do For You?

TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you, your family, or your business;

You face (or your business is facing) an immediate threat of adverse action; or

You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, and Puerto Rico . Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/ Contact-Us. You can also call them at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to them at IRS.gov/SAMS.

TAS also has a website, Tax Reform Changes, which shows you how the new tax law may change your future tax filings and helps you plan for these changes. The in-formation is categorized by tax topic in the order of the IRS Form 1040 or 1040-SR. Go to TaxChanges.us for more information.

TAS for Tax Professionals

TAS can provide a variety of information for tax professio-nals, including tax law updates and guidance, TAS pro-grams, and ways to let TAS know about systemic prob-lems you’ve seen in your practice.

Publication 15-T (2020)Page 65

IRS Releases Publication 15-T (2020), Federal Income Tax Withholding Methods