The wage brackets for income tax withholding are outlined by the IRS in Publication 15-T Federal Income Tax Withholding Methods (this publication is released early each calendar year).
| STANDARD Withholding Rate Schedules (Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked.) | ||||
| Tax Rate | Column2 | Single/MFS | HH | MFJ |
| 0% | bracket applies to wages up to | $4,350 | $10,800 | $13,000 |
| 10% | bracket starts when wages exceed | $4,350 | $10,800 | $13,000 |
| 12% | bracket starts when wages exceed | $14,625 | $25,450 | $33,550 |
| 22% | bracket starts when wages exceed | $46,125 | $66,700 | $96,550 |
| 24% | bracket starts when wages exceed | $93,425 | $99,850 | $191,150 |
| 32% | bracket starts when wages exceed | $174,400 | $180,850 | $353,100 |
| 35% | bracket starts when wages exceed | $220,300 | $226,750 | $444,900 |
| 37% | bracket starts when wages exceed | $544,250 | $550,700 | $660,850 |
| Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked.) | ||||
| Tax Rate | Column2 | Single/MFS | HH | MFJ |
| 0% | bracket applies to wages up to | $6,475 | $9,700 | $12,950 |
| 10% | bracket starts when wages exceed | $6,475 | $9,700 | $12,950 |
| 12% | bracket starts when wages exceed | $11,613 | $17,025 | $23,225 |
| 22% | bracket starts when wages exceed | $27,363 | $37,650 | $54,725 |
| 24% | bracket starts when wages exceed | $51,013 | $54,225 | $102,025 |
| 32% | bracket starts when wages exceed | $91,500 | $94,725 | $183,000 |
| 35% | bracket starts when wages exceed | $114,450 | $117,675 | $228,900 |
| 37% | bracket starts when wages exceed | $276,425 | $279,650 | $336,875 |
If you compute payroll manually, your employee has submitted 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 federal income tax withholding.
The Wage Bracket Method tables cover only up to approximately $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 Percentage Method tables in section 4.
2022-2023 Tax Brackets and Federal Income Tax Rates
| Tax Rate | Single filers | Married filing jointly or qualifying surviving spouse | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 to $10,275 | $0 to $20,550 | $0 to $10,275 | $0 to $14,650 |
| 12% | $10,276 to $41,775 | $20,551 to $83,550 | $10,276 to $41,775 | $14,651 to $55,900 |
| 22% | $41,776 to $89,075 | $83,551 to $178,150 | $41,776 to $89,075 | $55,901 to $89,050 |
| 24% | $89,076 to $170,050 | $178,151 to $340,100 | $89,076 to $170,050 | $89,051 to $170,050 |
| 32% | $170,051 to $215,950 | $340,101 to $431,900 | $170,051 to $215,950 | $170,051 to $215,950 |
| 35% | $215,951 to $539,900 | $431,901 to $647,850 | $215,951 to $323,925 | $215,951 to $539,900 |
| 37% | $539,901 or more | $647,851 or more | $323,926 or more | $539,901 or more |
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.