Single Persons - SemiMonthly Payroll Period
From 2008 IRS Publication 15-A
2008 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
    Number of Withholding Allowances.
At
Least
Less
Than
0 1 2 3 4 5 6 7 8 9 10
The amount of income, social security, and Medicare taxes to be withheld is:
$0$1157.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
115120$9.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99
12012510.379.379.379.379.379.379.379.379.379.379.37
12513011.759.759.759.759.759.759.759.759.759.759.75
13013512.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514013.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014513.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515015.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015515.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516017.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016517.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517018.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017519.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518020.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018520.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519022.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019522.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520024.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20020524.4915.4915.4915.4915.4915.4915.4915.4915.4915.4915.49
20521025.8715.8715.8715.8715.8715.8715.8715.8715.8715.8715.87
21021526.2616.2616.2616.2616.2616.2616.2616.2616.2616.2616.26
21522027.6416.6416.6416.6416.6416.6416.6416.6416.6416.6416.64
22022528.0217.0217.0217.0217.0217.0217.0217.0217.0217.0217.02
22523029.4017.4017.4017.4017.4017.4017.4017.4017.4017.4017.40
23023529.7917.7917.7917.7917.7917.7917.7917.7917.7917.7917.79
23524031.1718.1718.1718.1718.1718.1718.1718.1718.1718.1718.17
24024531.5518.5518.5518.5518.5518.5518.5518.5518.5518.5518.55
24525032.9318.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
25026033.5119.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027035.2721.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028037.0423.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029038.8024.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030040.5726.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031042.3328.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032044.1030.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033045.8631.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034047.6333.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035049.3935.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036051.1637.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037052.9238.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038054.6940.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039056.4542.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040058.2244.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041059.9845.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042061.7547.7532.7531.7531.7531.7531.7531.7531.7531.7531.75
42043063.5149.5134.5132.5132.5132.5132.5132.5132.5132.5132.51
43044066.2851.2836.2833.2833.2833.2833.2833.2833.2833.2833.28
44045068.0453.0438.0434.0434.0434.0434.0434.0434.0434.0434.04
45046070.8154.8139.8134.8134.8134.8134.8134.8134.8134.8134.81
46047072.5756.5741.5735.5735.5735.5735.5735.5735.5735.5735.57
47048075.3458.3443.3436.3436.3436.3436.3436.3436.3436.3436.34
48049077.1060.1045.1037.1037.1037.1037.1037.1037.1037.1037.10
49050079.8761.8746.8737.8737.8737.8737.8737.8737.8737.8737.87
50052083.0264.0250.0239.0239.0239.0239.0239.0239.0239.0239.02
52054087.5567.5553.5540.5540.5540.5540.5540.5540.5540.5540.55
54056092.0871.0857.0842.0842.0842.0842.0842.0842.0842.0842.08
56058096.6174.6160.6145.6143.6143.6143.6143.6143.6143.6143.61
580600101.1479.1464.1449.1445.1445.1445.1445.1445.1445.1445.14
600620105.6783.6767.6752.6746.6746.6746.6746.6746.6746.6746.67
620640110.2088.2071.2056.2048.2048.2048.2048.2048.2048.2048.20
640660114.7392.7374.7359.7349.7349.7349.7349.7349.7349.7349.73
660680119.2697.2678.2663.2651.2651.2651.2651.2651.2651.2651.26
680700123.79101.7981.7966.7952.7952.7952.7952.7952.7952.7952.79
700720128.32106.3285.3270.3256.3254.3254.3254.3254.3254.3254.32
720740132.85110.8588.8573.8559.8555.8555.8555.8555.8555.8555.85
740760137.38115.3893.3877.3863.3857.3857.3857.3857.3857.3857.38
760780141.91119.9197.9180.9166.9158.9158.9158.9158.9158.9158.91
780800146.44124.44102.4484.4470.4460.4460.4460.4460.4460.4460.44
800820150.97128.97106.9787.9773.9761.9761.9761.9761.9761.9761.97
820840155.50133.50111.5091.5077.5063.5063.5063.5063.5063.5063.50
840860160.03138.03116.0395.0381.0366.0365.0365.0365.0365.0365.03
860880164.56142.56120.5698.5684.5669.5666.5666.5666.5666.5666.56
880900169.09147.09125.09103.0988.0973.0968.0968.0968.0968.0968.09
900920173.62151.62129.62107.6291.6276.6269.6269.6269.6269.6269.62
920940178.15156.15134.15112.1595.1580.1571.1571.1571.1571.1571.15
940960182.68160.68138.68116.6898.6883.6872.6872.6872.6872.6872.68
960980187.21165.21143.21121.21102.2187.2174.2174.2174.2174.2174.21
9801,000191.74169.74147.74125.74105.7490.7475.7475.7475.7475.7475.74
1,0001,020196.27174.27152.27130.27109.2794.2779.2777.2777.2777.2777.27
1,0201,040200.80178.80156.80134.80113.8097.8082.8078.8078.8078.8078.80
1,0401,060205.33183.33161.33139.33118.33101.3386.3380.3380.3380.3380.33
1,0601,080209.86187.86165.86143.86122.86104.8689.8681.8681.8681.8681.86
1,0801,100214.39192.39170.39148.39127.39108.3993.3983.3983.3983.3983.39
1,1001,120218.92196.92174.92152.92131.92111.9296.9284.9284.9284.9284.92
1,1201,140223.45201.45179.45157.45136.45115.45100.4586.4586.4586.4586.45
1,1401,160227.98205.98183.98161.98140.98118.98103.9889.9887.9887.9887.98
1,1601,180232.51210.51188.51166.51145.51123.51107.5193.5189.5189.5189.51
1,1801,200237.04215.04193.04171.04150.04128.04111.0497.0491.0491.0491.04
1,2001,220241.57219.57197.57175.57154.57132.57114.57100.5792.5792.5792.57
1,2201,240246.10224.10202.10180.10159.10137.10118.10104.1094.1094.1094.10
1,2401,260250.63228.63206.63184.63163.63141.63121.63107.6395.6395.6395.63
1,2601,280255.16233.16211.16189.16168.16146.16125.16111.1697.1697.1697.16
1,2801,300259.69237.69215.69193.69172.69150.69128.69114.6999.6998.6998.69
1,3001,320264.22242.22220.22198.22177.22155.22133.22118.22103.22100.22100.22
1,3201,340268.75246.75224.75202.75181.75159.75137.75121.75106.75101.75101.75
1,3401,360273.28251.28229.28207.28186.28164.28142.28125.28110.28103.28103.28
1,3601,380277.81255.81233.81211.81190.81168.81146.81128.81113.81104.81104.81
1,3801,400282.34260.34238.34216.34195.34173.34151.34132.34117.34106.34106.34
1,4001,420286.87264.87242.87220.87199.87177.87155.87135.87120.87107.87107.87
1,4201,440293.40269.40247.40225.40204.40182.40160.40139.40124.40110.40109.40
1,4401,460299.93273.93251.93229.93208.93186.93164.93142.93127.93113.93110.93
1,4601,480306.46278.46256.46234.46213.46191.46169.46147.46131.46117.46112.46
1,4801,500312.99282.99260.99238.99217.99195.99173.99151.99134.99120.99113.99
1,5001,520319.52287.52265.52243.52222.52200.52178.52156.52138.52124.52115.52
1,5201,540326.05292.05270.05248.05227.05205.05183.05161.05142.05128.05117.05
1,5401,560332.58296.58274.58252.58231.58209.58187.58165.58145.58131.58118.58
1,5601,580339.11302.11279.11257.11236.11214.11192.11170.11149.11135.11120.11
1,5801,600345.64308.64283.64261.64240.64218.64196.64174.64152.64138.64123.64
1,6001,620352.17315.17288.17266.17245.17223.17201.17179.17157.17142.17127.17
1,6201,640358.70321.70292.70270.70249.70227.70205.70183.70161.70145.70130.70
1,6401,660365.23328.23297.23275.23254.23232.23210.23188.23166.23149.23134.23
1,6601,680371.76334.76301.76279.76258.76236.76214.76192.76170.76152.76137.76
1,6801,700378.29341.29306.29284.29263.29241.29219.29197.29175.29156.29141.29
1,7001,720384.82347.82311.82288.82267.82245.82223.82201.82179.82159.82144.82
1,7201,740391.35354.35318.35293.35272.35250.35228.35206.35184.35163.35148.35
1,7401,760397.88360.88324.88297.88276.88254.88232.88210.88188.88166.88151.88
1,7601,780404.41367.41331.41302.41281.41259.41237.41215.41193.41171.41155.41
1,7801,800410.94373.94337.94306.94285.94263.94241.94219.94197.94175.94158.94
1,8001,820417.47380.47344.47311.47290.47268.47246.47224.47202.47180.47162.47
1,8201,840424.00387.00351.00316.00295.00273.00251.00229.00207.00185.00166.00
1,8401,860430.53393.53357.53320.53299.53277.53255.53233.53211.53189.53169.53
1,8601,880437.06400.06364.06327.06304.06282.06260.06238.06216.06194.06173.06
1,8801,900443.59406.59370.59333.59308.59286.59264.59242.59220.59198.59176.59
1,9001,920450.12413.12377.12340.12313.12291.12269.12247.12225.12203.12181.12
1,9201,940456.65419.65383.65346.65317.65295.65273.65251.65229.65207.65185.65
1,9401,960463.18426.18390.18353.18322.18300.18278.18256.18234.18212.18190.18
1,9601,980469.71432.71396.71359.71326.71304.71282.71260.71238.71216.71194.71
1,9802,000476.24439.24403.24366.24331.24309.24287.24265.24243.24221.24199.24
2,0002,020482.77445.77409.77372.77336.77313.77291.77269.77247.77225.77203.77
2,0202,040489.30452.30416.30379.30343.30318.30296.30274.30252.30230.30208.30
2,0402,060495.83458.83422.83385.83349.83322.83300.83278.83256.83234.83212.83
2,0602,080502.36465.36429.36392.36356.36327.36305.36283.36261.36239.36217.36
2,0802,100508.89471.89435.89398.89362.89331.89309.89287.89265.89243.89221.89
2,1002,120515.42478.42442.42405.42369.42336.42314.42292.42270.42248.42226.42
2,1202,140521.95484.95448.95411.95375.95340.95318.95296.95274.95252.95230.95