Single Persons - Monthly 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$2207.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
220230$17.21$17.21$17.21$17.21$17.21$17.21$17.21$17.21$17.21$17.21$17.21
23024018.9817.9817.9817.9817.9817.9817.9817.9817.9817.9817.98
24025020.7418.7418.7418.7418.7418.7418.7418.7418.7418.7418.74
25026022.5119.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027024.2720.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028026.0421.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029027.8021.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030029.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30032032.7223.7223.7223.7223.7223.7223.7223.7223.7223.7223.72
32034036.2525.2525.2525.2525.2525.2525.2525.2525.2525.2525.25
34036039.7826.7826.7826.7826.7826.7826.7826.7826.7826.7826.78
36038043.3128.3128.3128.3128.3128.3128.3128.3128.3128.3128.31
38040046.8429.8429.8429.8429.8429.8429.8429.8429.8429.8429.84
40042050.3731.3731.3731.3731.3731.3731.3731.3731.3731.3731.37
42044053.9032.9032.9032.9032.9032.9032.9032.9032.9032.9032.90
44046057.4334.4334.4334.4334.4334.4334.4334.4334.4334.4334.43
46048060.9635.9635.9635.9635.9635.9635.9635.9635.9635.9635.96
48050064.4937.4937.4937.4937.4937.4937.4937.4937.4937.4937.49
50052068.0239.0239.0239.0239.0239.0239.0239.0239.0239.0239.02
52054071.5542.5540.5540.5540.5540.5540.5540.5540.5540.5540.55
54056075.0846.0842.0842.0842.0842.0842.0842.0842.0842.0842.08
56058078.6149.6143.6143.6143.6143.6143.6143.6143.6143.6143.61
58060082.1453.1445.1445.1445.1445.1445.1445.1445.1445.1445.14
60064087.4358.4347.4347.4347.4347.4347.4347.4347.4347.4347.43
64068094.4965.4950.4950.4950.4950.4950.4950.4950.4950.4950.49
680720101.5572.5553.5553.5553.5553.5553.5553.5553.5553.5553.55
720760108.6179.6156.6156.6156.6156.6156.6156.6156.6156.6156.61
760800115.6786.6759.6759.6759.6759.6759.6759.6759.6759.6759.67
800840122.7393.7364.7362.7362.7362.7362.7362.7362.7362.7362.73
840880129.79100.7971.7965.7965.7965.7965.7965.7965.7965.7965.79
880920138.85107.8578.8568.8568.8568.8568.8568.8568.8568.8568.85
920960147.91114.9185.9171.9171.9171.9171.9171.9171.9171.9171.91
9601,000156.97121.9792.9774.9774.9774.9774.9774.9774.9774.9774.97
1,0001,040166.03129.03100.0378.0378.0378.0378.0378.0378.0378.0378.03
1,0401,080175.09136.09107.0981.0981.0981.0981.0981.0981.0981.0981.09
1,0801,120184.15143.15114.1584.1584.1584.1584.1584.1584.1584.1584.15
1,1201,160193.21150.21121.2191.2187.2187.2187.2187.2187.2187.2187.21
1,1601,200202.27158.27128.2798.2790.2790.2790.2790.2790.2790.2790.27
1,2001,240211.33167.33135.33105.3393.3393.3393.3393.3393.3393.3393.33
1,2401,280220.39176.39142.39112.3996.3996.3996.3996.3996.3996.3996.39
1,2801,320229.45185.45149.45119.4599.4599.4599.4599.4599.4599.4599.45
1,3201,360238.51194.51156.51126.51102.51102.51102.51102.51102.51102.51102.51
1,3601,400247.57203.57163.57133.57105.57105.57105.57105.57105.57105.57105.57
1,4001,440256.63212.63170.63140.63111.63108.63108.63108.63108.63108.63108.63
1,4401,480265.69221.69178.69147.69118.69111.69111.69111.69111.69111.69111.69
1,4801,520274.75230.75187.75154.75125.75114.75114.75114.75114.75114.75114.75
1,5201,560283.81239.81196.81161.81132.81117.81117.81117.81117.81117.81117.81
1,5601,600292.87248.87205.87168.87139.87120.87120.87120.87120.87120.87120.87
1,6001,640301.93257.93214.93175.93146.93123.93123.93123.93123.93123.93123.93
1,6401,680310.99266.99223.99182.99153.99126.99126.99126.99126.99126.99126.99
1,6801,720320.05276.05233.05190.05161.05132.05130.05130.05130.05130.05130.05
1,7201,760329.11285.11242.11198.11168.11139.11133.11133.11133.11133.11133.11
1,7601,800338.17294.17251.17207.17175.17146.17136.17136.17136.17136.17136.17
1,8001,840347.23303.23260.23216.23182.23153.23139.23139.23139.23139.23139.23
1,8401,880356.29312.29269.29225.29189.29160.29142.29142.29142.29142.29142.29
1,8801,920365.35321.35278.35234.35196.35167.35145.35145.35145.35145.35145.35
1,9201,960374.41330.41287.41243.41203.41174.41148.41148.41148.41148.41148.41
1,9602,000383.47339.47296.47252.47210.47181.47152.47151.47151.47151.47151.47
2,0002,040392.53348.53305.53261.53217.53188.53159.53154.53154.53154.53154.53
2,0402,080401.59357.59314.59270.59226.59195.59166.59157.59157.59157.59157.59
2,0802,120410.65366.65323.65279.65235.65202.65173.65160.65160.65160.65160.65
2,1202,160419.71375.71332.71288.71244.71209.71180.71163.71163.71163.71163.71
2,1602,200428.77384.77341.77297.77253.77216.77187.77166.77166.77166.77166.77
2,2002,240437.83393.83350.83306.83262.83223.83194.83169.83169.83169.83169.83
2,2402,280446.89402.89359.89315.89271.89230.89201.89172.89172.89172.89172.89
2,2802,320455.95411.95368.95324.95280.95237.95208.95179.95175.95175.95175.95
2,3202,360465.01421.01378.01334.01290.01246.01216.01187.01179.01179.01179.01
2,3602,400474.07430.07387.07343.07299.07255.07223.07194.07182.07182.07182.07
2,4002,440483.13439.13396.13352.13308.13264.13230.13201.13185.13185.13185.13
2,4402,480492.19448.19405.19361.19317.19273.19237.19208.19188.19188.19188.19
2,4802,520501.25457.25414.25370.25326.25282.25244.25215.25191.25191.25191.25
2,5202,560510.31466.31423.31379.31335.31291.31251.31222.31194.31194.31194.31
2,5602,600519.37475.37432.37388.37344.37300.37258.37229.37200.37197.37197.37
2,6002,640528.43484.43441.43397.43353.43309.43266.43236.43207.43200.43200.43
2,6402,680537.49493.49450.49406.49362.49318.49275.49243.49214.49203.49203.49
2,6802,720546.55502.55459.55415.55371.55327.55284.55250.55221.55206.55206.55
2,7202,760555.61511.61468.61424.61380.61336.61293.61257.61228.61209.61209.61
2,7602,800564.67520.67477.67433.67389.67345.67302.67264.67235.67212.67212.67
2,8002,840573.73529.73486.73442.73398.73354.73311.73271.73242.73215.73215.73
2,8402,880585.79538.79495.79451.79407.79363.79320.79278.79249.79219.79218.79
2,8802,920598.85547.85504.85460.85416.85372.85329.85285.85256.85226.85221.85
2,9202,960611.91556.91513.91469.91425.91381.91338.91294.91263.91233.91224.91
2,9603,000624.97565.97522.97478.97434.97390.97347.97303.97270.97240.97227.97
3,0003,040638.03575.03532.03488.03444.03400.03357.03313.03278.03248.03231.03
3,0403,080651.09584.09541.09497.09453.09409.09366.09322.09285.09255.09234.09
3,0803,120664.15593.15550.15506.15462.15418.15375.15331.15292.15262.15237.15
3,1203,160677.21604.21559.21515.21471.21427.21384.21340.21299.21269.21240.21
3,1603,200690.27617.27568.27524.27480.27436.27393.27349.27306.27276.27247.27
3,2003,240703.33630.33577.33533.33489.33445.33402.33358.33314.33283.33254.33
3,2403,280716.39643.39586.39542.39498.39454.39411.39367.39323.39290.39261.39
3,2803,320729.45656.45595.45551.45507.45463.45420.45376.45332.45297.45268.45
3,3203,360742.51669.51604.51560.51516.51472.51429.51385.51341.51304.51275.51
3,3603,400755.57682.57613.57569.57525.57481.57438.57394.57350.57311.57282.57
3,4003,440768.63695.63622.63578.63534.63490.63447.63403.63359.63318.63289.63
3,4403,480781.69708.69635.69587.69543.69499.69456.69412.69368.69325.69296.69
3,4803,520794.75721.75648.75596.75552.75508.75465.75421.75377.75333.75303.75
3,5203,560807.81734.81661.81605.81561.81517.81474.81430.81386.81342.81310.81
3,5603,600820.87747.87674.87614.87570.87526.87483.87439.87395.87351.87317.87
3,6003,640833.93760.93687.93623.93579.93535.93492.93448.93404.93360.93324.93
3,6403,680846.99773.99700.99632.99588.99544.99501.99457.99413.99369.99331.99
3,6803,720860.05787.05714.05642.05598.05554.05511.05467.05423.05379.05339.05
3,7203,760873.11800.11727.11654.11607.11563.11520.11476.11432.11388.11346.11
3,7603,800886.17813.17740.17667.17616.17572.17529.17485.17441.17397.17354.17
3,8003,840899.23826.23753.23680.23625.23581.23538.23494.23450.23406.23363.23
3,8403,880912.29839.29766.29693.29634.29590.29547.29503.29459.29415.29372.29
3,8803,920925.35852.35779.35706.35643.35599.35556.35512.35468.35424.35381.35
3,9203,960938.41865.41792.41719.41652.41608.41565.41521.41477.41433.41390.41
3,9604,000951.47878.47805.47732.47661.47617.47574.47530.47486.47442.47399.47
4,0004,040964.53891.53818.53745.53672.53626.53583.53539.53495.53451.53408.53
4,0404,080977.59904.59831.59758.59685.59635.59592.59548.59504.59460.59417.59
4,0804,120990.65917.65844.65771.65698.65644.65601.65557.65513.65469.65426.65
4,1204,1601003.71930.71857.71784.71711.71653.71610.71566.71522.71478.71435.71
4,1604,2001016.77943.77870.77797.77724.77662.77619.77575.77531.77487.77444.77
4,2004,2401029.83956.83883.83810.83737.83671.83628.83584.83540.83496.83453.83
4,2404,2801042.89969.89896.89823.89750.89680.89637.89593.89549.89505.89462.89
4,2804,3201055.95982.95909.95836.95763.95690.95646.95602.95558.95514.95471.95
4,3204,3601069.01996.01923.01850.01777.01704.01656.01612.01568.01524.01481.01
4,3604,4001082.071009.07936.07863.07790.07717.07665.07621.07577.07533.07490.07
4,4004,4401095.131022.13949.13876.13803.13730.13674.13630.13586.13542.13499.13
4,4404,4801108.191035.19962.19889.19816.19743.19683.19639.19595.19551.19508.19
4,4804,5201121.251048.25975.25902.25829.25756.25692.25648.25604.25560.25517.25
4,5204,5601134.311061.31988.31915.31842.31769.31701.31657.31613.31569.31526.31
4,5604,6001147.371074.371001.37928.37855.37782.37710.37666.37622.37578.37535.37
4,6004,6401160.431087.431014.43941.43868.43795.43723.43675.43631.43587.43544.43
4,6404,6801173.491100.491027.49954.49881.49808.49736.49684.49640.49596.49553.49
4,6804,7201186.551113.551040.55967.55894.55821.55749.55693.55649.55605.55562.55
4,7204,7601199.611126.611053.61980.61907.61834.61762.61702.61658.61614.61571.61
4,7604,8001212.671139.671066.67993.67920.67847.67775.67711.67667.67623.67580.67
4,8004,8401225.731152.731079.731006.73933.73860.73788.73720.73676.73632.73589.73
4,8404,8801238.791165.791092.791019.79946.79873.79801.79729.79685.79641.79598.79
4,8804,9201251.851178.851105.851032.85959.85886.85814.85741.85694.85650.85607.85
4,9204,9601264.911191.911118.911045.91972.91899.91827.91754.91703.91659.91616.91
4,9605,0001277.971204.971131.971058.97985.97912.97840.97767.97712.97668.97625.97
5,0005,0401291.031218.031145.031072.03999.03926.03854.03781.03722.03678.03635.03