Calculate federal W/H tax see attached
2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later SEMIMONTHLY Payroll Period
STANDARD Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 is NOT
Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the box in Step 2 of
checked)
Form W-4 IS checked)
If the Adjusted Wage Amount (line
If the Adjusted Wage Amount
1h) is:
(line 1h) is:
Married Filing Jointly
Married Filing Jointly
The tentative
of the amount
The tentative
of the amount
amount to withhold
Plus this
that the Adjusted
amount to withhold
Plus this
that the Adjusted
At least (A) But less than (B)
is: (C)
percentage (D)
Wage exceeds (E) At least (A) But less than (B)
is: (C)
percentage (D)
Wage exceeds (E)
$ 0
$ 1,079
$ 0.00
0%
$ 0
$ 0
$ 540
$ 0.00
0%
$ 0
$ 1,079
$ 1,935
$ 0.00
10%
$ 1,079
$ 540
$ 968
$ 0.00
10%
$ 540
$ 1,935
$ 4,560
$ 85.60
12%
$ 1,935
$ 968
$ 2,280
$ 42.80
12%
$ 968
$ 4,450
$ 8,502
$ 400.60
22%
$ 8,502
$ 2,280
$ 4,251
$ 200.24
22%
$ 2,280
$ 8,502
$ 15,250
$ 1,267.84
24%
$ 8,502
$ 4,251
$ 7,625
$ 633.86
24%
$ 4,251
$ 15,250
$ 19,075
$ 2,887.36
32%
$ 15,250
$ 7,625
$ 9,538
$ 1,443.62
32%
$ 7,625
$ 19,075
$ 28,073
$ 4,111.36
35%
$ 19,075
$ 9,538
$ 14,036
$ 2,055.78
35%
$ 9,538
$ 28,073
$ 7,260.66
37%
$ 28,073
$ 14,036
$ 3,630.08
37%
$ 14,036
Single or Married Filing Separately
Single or Married Filing Separately
$ 0
$ 540
$ 0.00
0%
$ 0
$0
$ 270
$ 0.00
0%
$ 0
$ 540
$ 968
$ 0.00
10%
$ 540
$ 270
$ 484
$ 0.00
10%
$ 270
$ 968
$ 2,280
$ 42.80
12%
$ 968
$ 484
$ 2,126
$ 21.40
12%
$ 484
$ 2,280
$ 4,251
$ 200.24
22%
$ 2,280
$ 1,140
$ 2,126
$ 100.12
22%
$ 1,140
$ 4,251
$ 7,625
$ 633.86
24%
$ 4,251
$ 2,126
$ 3,813
$ 317.04
24%
$ 2,126
$ 7,625
$ 9,538
$ 1,443.62
32%
$ 7,625
$ 3,813
$ 4,769
$ 721.92
32%
$ 3,813
$ 9,538
$ 23,035
$ 2,055.78
35%
$ 9,538
$ 4,769
$ 11,518
$ 1,027.84
35%
$ 4,769
$ 23,035
$ 6,779.73
37%
$ 23,035
$ 11,518
$ 3,389.99
37%
$ 11,518
Head of Household
Head of Household
$0
$ 808
$ 0.00
0%
$ 0
$ 0
$ 404
$ 0.00
0%
$ 0
$ 808
$ 1,419
$ 0.00
10%
$ 808
$ 404
$ 709
$ 0.00
10%
$ 404
$ 1,419
$ 3,138
$ 61.10
12%
$ 1,419
$ 709
$ 1,569
$ 30.50
12%
$ 709
$ 3,138
$ 4,519
$ 267.38
22%
$ 3,138
$ 1,569
$ 2,259
$ 133.70
22%
$ 1,569
$ 4,519
$ 7,894
$ 571.20
24%
$ 4,519
$ 2,259
$ 3,947
$ 285.50
24%
$ 2,259
$ 7,894
$ 9,806
$ 1,381.20
32%
$ 7,894
$ 3,947
$ 4,903
$ 690.62
32%
$ 3,947
$ 9,806
$ 23,304
$ 1,993.04
35%
$ 9,806
$ 4,903
$ 11,652
$ 996.54
35%
$ 4,903
$ 23,304
$ 6,717.34
37%
$ 23,304
$ 11,652
$ 3,358.69
37%
$ 11,652