burs july 2011 tax deductions tables
TRANSCRIPT
ITW 99/2011
(FOR EMPLOYEE’S REMUNERATION)
PART I – TAX TABLES: DAILY, WEEKLY, MONTHLY AND ANNUAL PART II – TAX TABLES: ILLUSTRATIVE EXAMPLES
PART III – VALUATION OF BENEFITS PART IV – GUIDANCE NOTES
PRESCRIBED BYCOMMISSIONER GENERAL
botswana unified revenue service
burs
2
NOTES ON USAGE OF TAX DEDUCTION TABLES
1. These Tax Deduction Tables are prescribed under the provisions on the Income Tax Act and issued in combination with the Employer’s Guide already in use.
2. An employer is obliged to use these tables for determining the tax to be withheld from any payment of remuneration unless he has a Directive (Form ITW 4) from the Commissioner General or written authority from the Commissioner to use some other method.
3. These Tables are to be used to calculate the tax to be withheld from any payment of remuneration including the value of benefi ts made on or after 1st July 2011.
4. Examples of use of these tables are provided. These examples do not apply where the employer has received a Directive from the Commissioner General. In such cases the instruction in the Direct ive must be followed. These examples are specifi ed in terms of the Act. Tax deduction Tables and Tax rates used in the examples are those applying from 1st July 2011. The examples do not exhaust all possibilities. If your problem is not answered, please contact the Botswana Unifi ed Revenue Service at the addresses stated below.
5. Where the term resident is used it is assumed that the Employer holds an acceptable ITW 3 (Residence) completed by the employee.
6. The only deduction allowable from Gross Remuneration is on contribution made by the employee to an approved superannuation fund.
7. Severance pay under the Employment Act and gratuities to citizens and expatriates are to be dealt with as in example 8.
8. Where tax has been deducted from gratuity payable to citizen employees in accordance with the Act, it will not be necessary to seek a directive in ITW 6. But both the payer and the employee should ensure that the employee does not owe any amount to the Commissioner General.
2
3
Contact addresses and phone numbers
BURS Head Offi ce
Private Bag 0013
Gaborone
Tel: 3638000/3639000
Fax: 363999/3953101
Toll Free phone: 0800 600 649
Website: www.burs.org.bw
E-mail: [email protected]
Call Centre: 17649
BURS BURS
Private Bag 38 Private Bag 13
Francistown Selibe-Phikwe
Tel: 2413635 Tel: 2613699
Fax: 2413114 Fax: 2614862
BURS BURS
P.O.Box 219 P. O. Box 97
Maun Palapye
Tel: 686 1321 Tel: 492 0388
Fax; 686 0194 Fax: 492 0784
BURS BURS
P. O. Box 263 Private Bag 0018
Lobatse Ghanzi
Tel: 533 0566 Tel: 659 6456
Fax: 533 2477 Fax: 659 6468
BURS
P.O.Box 5
Jwaneng
Tel: 588 0695
Fax: 588 3438
3
4
Contents
PART I ..............................................................................................................................................................6
REMUNERATION PAID AT DAILY INTERVALS ...............................................................................................6
REMUNERATION PAID AT WEEKLY INTERVALS ..........................................................................................9
REMUNERATION PAID AT MONTHLY INTERVALS......................................................................................19
PART II ...........................................................................................................................................................60
TAX DEDUCTION TABLE FOR RESIDENT EMPLOYEES ...........................................................................60
REMUNERATION PAID ANNUALLY ..............................................................................................................61
TABLE I: TAX DEDUCTION TABLES FOR NON-RESIDENT EMPLOYEES .................................................61
TABLE II: EXAMPLES TO HELP TAXPAYERS UNDERSTANDING ..............................................................62
EXAMPLE 1: RESIDENT PAID DAILY ...........................................................................................................62
EXAMPLE 2: RESIDENTS PAID WEEKLY ....................................................................................................62
EXAMPLE 3: RESIDENTS PAID MONTHLY ..................................................................................................62
EXAMPLE 4: NON-RESIDENTS ....................................................................................................................62
EXAMPLE 5: PAY PERIOD NOT IN TAX TABLES .........................................................................................63
EXAMPLE 6: PAID REGULARLY WITH ADDITIONAL PAYMENT(S) ............................................................64
EXAMPLE 7: PAID REGULARLY WITH INCREASE BACK-DATED TO A DATE IN A PRIOR TAX YEAR ...64
EXAMPLE 8: EMPLOYEE JOINS THE SERVICE IN THE MIDDLE OF THE TAX YEAR .............................66
EXAMPLE 9: SEVERANCE PAY, IN –SERVICE AND TERMINAL GRATUITY ..............................................66
EXAMPLE 10: IRREGULAR PAYMENT AT REGULAR INTERVALS .............................................................68
SPREAD BACK SHEET FOR COMPUTATION OF TAX ON IRREGULAR AMOUNTS PAID REGULARY (WHERE AMOUNT VARIES EACH MONTH) ................................................................................................69
EXAMPLE 11: OCCASIONAL IRREGULAR PAYMENT (S) CAUSING THE RATE OF REMUNERATION TO EXCEED P36 000 PER ANNUM (P3000 PER MONTH) ..........................................................................70
EXAMPLE 12: Tax to be deducted where Tax Free remuneration is paid ......................................................71
EXAMPLE 13: Computation of Tax where employer provided benefi ts to Employees: ..................................72
EXAMPLE 14: Tax to be deducted from payment of retrenchment package by the Employer (Section 32(14) of the Income Tax Act). .........................................................................................................73
EXAMPLE 15: VARIATION FROM TAX DEDUCTION TABLES .....................................................................74
PART III ..........................................................................................................................................................75
A. VALUATION OF BENEFITS – GENERAL ............................................................................................75
B. EMPLOYMENT INCOME – BENEFITS ................................................................................................79
1. Car Benefi t ....................................................................................................................................79
2. Furniture and Furnishing ...............................................................................................................79
4
5
3. Interest free or low interest bearing loans: ....................................................................................79
4. Medical Contributions ...................................................................................................................80
5. Share savings or share option schemes: ......................................................................................80
6. Valuation of other benefi ts: ...........................................................................................................80
STATUTORY INSTRUMENT NO. 43 – of 1990 ..............................................................................................81
Current Capital Valuation ................................................................................................................................81
Relevant percentage of employment income .................................................................................................81
HOUSING BENEFIT TABLE (Tax Year 20011 –12 onwards) .........................................................................82
PART IV ..........................................................................................................................................................83
ALLOWANCES FOR EMPLOYEES ...............................................................................................................84
RATES FOR TAX YEARS 2006/2007 TO 2010/2011 .....................................................................................84
RESIDENT INDIVIDUALS ....................................................................................................................84
NON-RESIDENT INDIVIDUALS ...........................................................................................................84
5
PAR
T I
TAX
DED
UC
TIO
N T
AB
LES
Fo
r Res
iden
t Em
ploy
ees
paid
dai
ly
THIS
TA
BLE
TO
BE
USE
D O
NLY
FO
R R
EMU
NER
ATIO
N P
AID
AT
DA
ILY
INTE
RVA
LS1.
Rem
uner
atio
n (R
EM)
mea
ns a
ny a
mou
nt a
ccru
ed t
o an
em
ploy
ee (
a) b
y w
ay o
f w
ages
, sa
lary
, le
ave
pay,
pay
, fe
e, c
omm
issi
on,
bonu
s, g
ratu
ity o
r co
mpe
nsat
ion;
(b)
co
mm
utat
ion
of m
oney
s du
e un
der a
ny c
ontra
ct o
f em
ploy
men
t or s
ervi
ce; o
r (c)
pen
sion
, lum
p su
m p
aym
ent o
r oth
er b
enefi
t bu
t doe
s no
t inc
lude
any
am
ount
acc
rued
to a
ny
resi
dent
indi
vidu
al in
resp
ect o
f ser
vice
s re
nder
ed w
here
suc
h am
ount
doe
s no
t exc
eed
annu
al ra
te o
f P60
0; (d
) any
oth
er c
ash
and
non
cash
em
ploy
ee b
enefi
ts.
You
may
de
duct
the
empl
oyee
’s c
ontri
butio
n to
an
Appr
oved
Sup
eran
nuat
ion
Fund
. Th
e de
duct
ion
for a
ny s
uch
cont
ribut
ion
shou
ld n
ot e
xcee
d 15
% o
f Rem
uner
atio
n.2.
App
ly th
e R
emun
erat
ion
(igno
ring
theb
es) t
o th
e ta
bles
bel
ow a
nd d
educ
t am
ount
of t
ax s
how
n.
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
144
0.00
159
0.75
174
1.50
189
2.25
204
3.00
219
3.75
234
4.50
249
5.25
264
6.00
145
0.05
160
0.80
175
1.55
190
2.30
205
3.05
220
3.80
235
4.55
250
5.30
265
6.05
146
0.10
161
0.85
176
1.60
191
2.35
206
3.10
221
3.85
236
4.60
251
5.35
266
6.10
147
0.15
162
0.90
177
1.65
192
2.40
207
3.15
222
3.90
237
4.65
252
5.40
267
6.15
148
0.20
163
0.95
178
1.70
193
2.45
208
3.20
223
3.95
238
4.70
253
5.45
268
6.20
149
0.25
164
1.00
179
1.75
194
2.50
209
3.25
224
4.00
239
4.75
254
5.50
269
6.25
150
0.30
165
1.05
180
1.80
195
2.55
210
3.30
225
4.05
240
4.80
255
5.55
270
6.30
151
0.35
166
1.10
181
1.85
196
2.60
211
3.35
226
4.10
241
4.85
256
5.60
271
6.35
152
0.40
167
1.15
182
1.90
197
2.65
212
3.40
227
4.15
242
4.90
257
5.65
272
6.40
153
0.45
168
1.20
183
1.95
198
2.70
213
3.45
228
4.20
243
4.95
258
5.70
273
6.45
154
0.50
169
1.25
184
2.00
199
2.75
214
3.50
229
4.25
244
5.00
259
5.75
274
6.50
155
0.55
170
1.30
185
2.05
200
2.80
215
3.55
230
4.30
245
5.05
260
5.80
275
6.55
156
0.60
171
1.35
186
2.10
201
2.85
216
3.60
231
4.35
246
5.10
261
5.85
276
6.60
157
0.65
172
1.40
187
2.15
202
2.90
217
3.65
232
4.40
247
5.15
262
5.90
277
6.65
158
0.70
173
1.45
188
2.20
203
2.95
218
3.70
233
4.45
248
5.20
263
5.95
278
6.70
DA
ILY
TAB
LE1
DR 6
Part 1 Tax Deduction Tables
7
2 D
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T D
AIL
Y IN
TER
VALS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
279
6.75
304
9.20
329
12.3
335
415
.45
379
18.5
840
421
.70
429
24.8
345
429
.33
479
34.0
128
06.
8030
59.
3333
012
.45
355
15.5
838
018
.70
405
21.8
343
024
.95
455
29.5
148
034
.20
281
6.85
306
9.45
331
12.5
835
615
.70
381
18.8
340
621
.95
431
25.0
845
629
.70
481
34.3
928
26.
9030
79.
5833
212
.70
357
15.8
338
218
.95
407
22.0
843
225
.20
457
29.8
948
234
.58
283
6.95
308
9.70
333
12.8
335
815
.95
383
19.0
840
822
.20
433
25.3
345
830
.08
483
34.7
6
284
7.00
309
9.83
334
12.9
535
916
.08
384
19.2
040
922
.33
434
25.5
845
930
.26
484
34.9
528
57.
0531
09.
9533
513
.08
360
16.2
038
519
.33
410
22.4
543
525
.76
460
30.4
548
535
.14
286
7.10
311
10.0
833
613
.20
361
16.3
338
619
.45
411
22.5
843
625
.95
461
30.6
448
635
.33
287
7.15
312
10.2
033
713
.33
362
16.4
538
719
.58
412
22.7
043
726
.14
462
30.8
348
735
.51
288
7.20
313
10.3
333
813
.45
363
16.5
838
819
.70
413
22.8
343
826
.33
463
31.0
148
835
.70
289
7.33
314
10.4
533
913
.58
364
16.7
038
919
.83
414
22.9
543
926
.51
464
31.2
048
935
.89
290
7.45
315
10.5
834
013
.70
365
16.8
339
019
.95
415
23.0
844
026
.70
465
31.3
949
036
.08
291
7.58
316
10.7
034
113
.83
366
16.9
539
120
.08
416
23.2
044
126
.89
466
31.5
849
136
.26
292
7.70
317
10.8
334
213
.95
367
17.0
839
220
.20
417
23.3
344
227
.08
467
31.7
649
236
.45
293
7.83
318
10.9
534
314
.08
368
17.2
039
320
.33
418
23.4
544
327
.26
468
31.9
549
336
.64
294
7.95
319
11.0
834
414
.20
369
17.3
339
420
.45
419
23.5
844
427
.45
469
32.1
449
436
.83
295
8.08
320
11.2
034
514
.33
370
17.4
539
520
.58
420
23.7
044
527
.64
470
32.3
349
537
.01
296
8.20
321
11.3
334
614
.45
371
17.5
839
620
.70
421
23.8
344
627
.83
471
32.5
149
637
.20
297
8.33
322
11.4
534
714
.58
372
17.7
039
720
.83
422
23.9
544
728
.01
472
32.7
049
737
.39
298
8.45
323
11.5
834
814
.70
373
17.8
339
820
.95
423
24.0
844
828
.20
473
32.8
949
837
.58
299
8.58
324
11.7
034
914
.83
374
17.9
539
921
.08
424
24.2
044
928
.39
474
33.0
849
937
.76
300
8.70
325
11.8
335
014
.95
375
18.0
840
021
.20
425
24.3
345
028
.58
475
33.2
650
037
.95
301
8.83
326
11.9
535
115
.08
376
18.2
040
121
.33
426
24.4
545
128
.76
476
33.4
550
138
.14
302
8.95
327
12.0
835
215
.20
377
18.3
340
221
.45
427
24.5
845
228
.95
477
33.6
450
238
.33
303
9.08
328
12.2
035
315
.33
378
18.4
540
321
.58
428
24.7
045
329
.14
478
33.8
350
338
.51
Part 1 Tax Deduction Tables
8
3 D
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T D
AIL
Y IN
TER
VALS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
504
38.7
051
440
.58
523
42.2
653
243
.95
541
45.6
455
047
.33
559
49.0
156
850
.70
505
38.8
951
440
.58
523
42.2
653
243
.95
541
45.6
455
047
.33
559
49.0
156
850
.70
506
39.0
851
540
.76
524
42.4
553
344
.14
542
45.8
355
147
.51
560
49.2
056
950
.89
507
39.2
651
640
.95
525
42.6
453
444
.33
543
46.0
155
247
.70
561
49.3
957
051
.08
508
39.4
551
741
.14
526
42.8
353
544
.51
544
46.2
055
347
.89
562
49.5
857
151
.26
509
39.6
451
841
.33
527
43.0
153
644
.70
545
46.3
955
448
.08
563
49.7
657
251
.45
510
39.8
351
941
.51
528
43.2
053
744
.89
546
46.5
855
548
.26
564
49.9
557
351
.64
511
40.0
152
041
.70
529
43.3
953
845
.08
547
46.7
655
648
.45
565
50.1
457
451
.83
512
40.2
052
141
.89
530
43.5
853
945
.26
548
46.9
555
748
.64
566
50.3
357
552
.01
513
40.3
952
242
.08
531
43.7
654
045
.45
549
47.1
455
848
.83
567
50.5
157
652
.20
AND
AD
D 2
5% O
F AN
Y AM
OU
NT
IN E
XCES
S O
F P5
76.0
0
Part 1 Tax Deduction Tables
9
4 W
RTA
X D
EDU
CTIO
N T
ABLE
S
For R
esid
ent E
mpl
oyee
s Pa
id W
eekl
y
THIS
TAB
LE T
O B
E US
ED O
NLY
FO
R RE
MUN
ERAT
ION
PAI
D A
T W
EEKL
Y IN
TERV
ALS
1.
R
emun
erat
ion
(REM
) mea
ns a
ny a
mou
nt a
ccru
ed to
an
empl
oyee
(a) b
y w
ay o
f wag
es, s
alar
y, le
ave
pay,
pay
, fee
, com
mis
sion
, bon
us, g
ratu
ity o
r co
mpe
nsat
ion;
(b) c
omm
utat
ion
of m
oney
s du
e un
der a
ny c
ontr
act o
f em
ploy
men
t or s
ervi
ce; o
r (c)
pen
sion
, lum
p su
m p
aym
ent o
r oth
er b
enefi
t bu
t do
es n
ot in
clud
e an
y am
ount
acc
rued
to a
ny r
esid
ent i
ndiv
idua
l in
resp
ect o
f ser
vice
s re
nder
ed w
here
suc
h am
ount
doe
s no
t exc
eed
annu
al r
ate
of
P600
; (d)
any
oth
er c
ash
and
non
cash
em
ploy
ee b
enefi
ts.
You
may
ded
uct t
he e
mpl
oyee
’s c
ontr
ibut
ion
to a
n A
ppro
ved
Supe
rann
uatio
n Fu
nd.
The
dedu
ctio
n fo
r any
suc
h co
ntrib
utio
n sh
ould
not
exc
eed
15%
of R
emun
erat
ion.
2. A
pply
the
Rem
uner
atio
n (ig
norin
g th
ebes
) to
the
tabl
es b
elow
and
ded
uct a
mou
nt o
f tax
sho
wn.
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
692
0.00
707
0.75
722
1.50
737
2.25
752
3.00
767
3.75
782
4.50
797
5.25
812
6.00
693
0.05
708
0.80
723
1.55
738
2.30
753
3.05
768
3.80
783
4.55
798
5.30
813
6.05
694
0.10
709
0.85
724
1.60
739
2.35
754
3.10
769
3.85
784
4.60
799
5.35
814
6.10
695
0.15
710
0.90
725
1.65
740
2.40
755
3.15
770
3.90
785
4.65
800
5.40
815
6.15
696
0.20
711
0.95
726
1.70
741
2.45
756
3.20
771
3.95
786
4.70
801
5.45
816
6.20
697
0.25
712
1.00
727
1.75
742
2.50
757
3.25
772
4.00
787
4.75
802
5.50
817
6.25
698
0.30
713
1.05
728
1.80
743
2.55
758
3.30
773
4.05
788
4.80
803
5.55
818
6.30
699
0.35
714
1.10
729
1.85
744
2.60
759
3.35
774
4.10
789
4.85
804
5.60
819
6.35
700
0.40
715
1.15
730
1.90
745
2.65
760
3.40
775
4.15
790
4.90
805
5.65
820
6.40
701
0.45
716
1.20
731
1.95
746
2.70
761
3.45
776
4.20
791
4.95
806
5.70
821
6.45
702
0.50
717
1.25
732
2.00
747
2.75
762
3.50
777
4.25
792
5.00
807
5.75
822
6.50
703
0.55
718
1.30
733
2.05
748
2.80
763
3.55
778
4.30
793
5.05
808
5.80
823
6.55
704
0.60
719
1.35
734
2.10
749
2.85
764
3.60
779
4.35
794
5.10
809
5.85
824
6.60
705
0.65
720
1.40
735
2.15
750
2.90
765
3.65
780
4.40
795
5.15
810
5.90
825
6.65
706
0.70
721
1.45
736
2.20
751
2.95
766
3.70
781
4.45
796
5.20
811
5.95
826
6.70
WEE
KLY
TAB
LE
Part 1 Tax Deduction Tables
10
5 W
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T W
EEK
LY IN
TER
VALS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
827
6.75
852
8.00
877
9.25
902
10.5
092
711
.75
952
13.0
097
714
.25
1002
15.5
010
2716
.75
828
6.80
853
8.05
878
9.30
903
10.5
592
811
.80
953
13.0
597
814
.30
1003
15.5
510
2816
.80
829
6.85
854
8.10
879
9.35
904
10.6
092
911
.85
954
13.1
097
914
.35
1004
15.6
010
2916
.85
830
6.90
855
8.15
880
9.40
905
10.6
593
011
.90
955
13.1
598
014
.40
1005
15.6
510
3016
.90
831
6.95
856
8.20
881
9.45
906
10.7
093
111
.95
956
13.2
098
114
.45
1006
15.7
010
3116
.95
832
7.00
857
8.25
882
9.50
907
10.7
593
212
.00
957
13.2
598
214
.50
1007
15.7
510
3217
.00
833
7.05
858
8.30
883
9.55
908
10.8
093
312
.05
958
13.3
098
314
.55
1008
15.8
010
3317
.05
834
7.10
859
8.35
884
9.60
909
10.8
593
412
.10
959
13.3
598
414
.60
1009
15.8
510
3417
.10
835
7.15
860
8.40
885
9.65
910
10.9
093
512
.15
960
13.4
098
514
.65
1010
15.9
010
3517
.15
836
7.20
861
8.45
886
9.70
911
10.9
593
612
.20
961
13.4
598
614
.70
1011
15.9
510
3617
.20
837
7.25
862
8.50
887
9.75
912
11.0
093
712
.25
962
13.5
098
714
.75
1012
16.0
010
3717
.25
838
7.30
863
8.55
888
9.80
913
11.0
593
812
.30
963
13.5
598
814
.80
1013
16.0
510
3817
.30
839
7.35
864
8.60
889
9.85
914
11.1
093
912
.35
964
13.6
098
914
.85
1014
16.1
010
3917
.35
840
7.40
865
8.65
890
9.90
915
11.1
594
012
.40
965
13.6
599
014
.90
1015
16.1
510
4017
.40
841
7.45
866
8.70
891
9.95
916
11.2
094
112
.45
966
13.7
099
114
.95
1016
16.2
010
4117
.45
842
7.50
867
8.75
892
10.0
091
711
.25
942
12.5
096
713
.75
992
15.0
010
1716
.25
1042
17.5
084
37.
5586
88.
8089
310
.05
918
11.3
094
312
.55
968
13.8
099
315
.05
1018
16.3
010
4317
.55
844
7.60
869
8.85
894
10.1
091
911
.35
944
12.6
096
913
.85
994
15.1
010
1916
.35
1044
17.6
084
57.
6587
08.
9089
510
.15
920
11.4
094
512
.65
970
13.9
099
515
.15
1020
16.4
010
4517
.65
846
7.70
871
8.95
896
10.2
092
111
.45
946
12.7
097
113
.95
996
15.2
010
2116
.45
1046
17.7
0
847
7.75
872
9.00
897
10.2
592
211
.50
947
12.7
597
214
.00
997
15.2
510
2216
.50
1047
17.7
584
87.
8087
39.
0589
810
.30
923
11.5
594
812
.80
973
14.0
599
815
.30
1023
16.5
510
4817
.80
849
7.85
874
9.10
899
10.3
592
411
.60
949
12.8
597
414
.10
999
15.3
510
2416
.60
1049
17.8
585
07.
9087
59.
1590
010
.40
925
11.6
595
012
.90
975
14.1
510
0015
.40
1025
16.6
510
5017
.90
851
7.95
876
9.20
901
10.4
592
611
.70
951
12.9
597
614
.20
1001
15.4
510
2616
.70
1051
17.9
5
Part 1 Tax Deduction Tables
11
6 W
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T W
EEK
LY IN
TER
VALS
RE
MTA
XR
EM
TAX
RE
MTA
XR
EM
TAX
RE
MTA
XR
EM
TAX
RE
MTA
XR
EM
TAX
RE
MTA
X10
5218
.00
1077
19.2
511
0220
.50
1127
21.7
511
5223
.00
1177
24.2
512
0225
.50
1227
26.7
512
5228
.00
1053
18.0
510
7819
.30
1103
20.5
511
2821
.80
1153
23.0
511
7824
.30
1203
25.5
512
2826
.80
1253
28.0
510
5418
.10
1079
19.3
511
0420
.60
1129
21.8
511
5423
.10
1179
24.3
512
0425
.60
1229
26.8
512
5428
.10
1055
18.1
510
8019
.40
1105
20.6
511
3021
.90
1155
23.1
511
8024
.40
1205
25.6
512
3026
.90
1255
28.1
510
5618
.20
1081
19.4
511
0620
.70
1131
21.9
511
5623
.20
1181
24.4
512
0625
.70
1231
26.9
512
5628
.20
1057
18.2
510
8219
.50
1107
20.7
511
3222
.00
1157
23.2
511
8224
.50
1207
25.7
512
3227
.00
1257
28.2
510
5818
.30
1083
19.5
511
0820
.80
1133
22.0
511
5823
.30
1183
24.5
512
0825
.80
1233
27.0
512
5828
.30
1059
18.3
510
8419
.60
1109
20.8
511
3422
.10
1159
23.3
511
8424
.60
1209
25.8
512
3427
.10
1259
28.3
510
6018
.40
1085
19.6
511
1020
.90
1135
22.1
511
6023
.40
1185
24.6
512
1025
.90
1235
27.1
512
6028
.40
1061
18.4
510
8619
.70
1111
20.9
511
3622
.20
1161
23.4
511
8624
.70
1211
25.9
512
3627
.20
1261
28.4
5
1062
18.5
010
8719
.75
1112
21.0
011
3722
.25
1162
23.5
011
8724
.75
1212
26.0
012
3727
.25
1262
28.5
010
6318
.55
1088
19.8
011
1321
.05
1138
22.3
011
6323
.55
1188
24.8
012
1326
.05
1238
27.3
012
6328
.55
1064
18.6
010
8919
.85
1114
21.1
011
3922
.35
1164
23.6
011
8924
.85
1214
26.1
012
3927
.35
1264
28.6
010
6518
.65
1090
19.9
011
1521
.15
1140
22.4
011
6523
.65
1190
24.9
012
1526
.15
1240
27.4
012
6528
.65
1066
18.7
010
9119
.95
1116
21.2
011
4122
.45
1166
23.7
011
9124
.95
1216
26.2
012
4127
.45
1266
28.7
0
1067
18.7
510
9220
.00
1117
21.2
511
4222
.50
1167
23.7
511
9225
.00
1217
26.2
512
4227
.50
1267
28.7
510
6818
.80
1093
20.0
511
1821
.30
1143
22.5
511
6823
.80
1193
25.0
512
1826
.30
1243
27.5
512
6828
.80
1069
18.8
510
9420
.10
1119
21.3
511
4422
.60
1169
23.8
511
9425
.10
1219
26.3
512
4427
.60
1269
28.8
510
7018
.90
1095
20.1
511
2021
.40
1145
22.6
511
7023
.90
1195
25.1
512
2026
.40
1245
27.6
512
7028
.90
1071
18.9
510
9620
.20
1121
21.4
511
4622
.70
1171
23.9
511
9625
.20
1221
26.4
512
4627
.70
1271
28.9
5
1072
19.0
010
9720
.25
1122
21.5
011
4722
.75
1172
24.0
011
9725
.25
1222
26.5
012
4727
.75
1272
29.0
010
7319
.05
1098
20.3
011
2321
.55
1148
22.8
011
7324
.05
1198
25.3
012
2326
.55
1248
27.8
012
7329
.05
1074
19.1
010
9920
.35
1124
21.6
011
4922
.85
1174
24.1
011
9925
.35
1224
26.6
012
4927
.85
1274
29.1
010
7519
.15
1100
20.4
011
2521
.65
1150
22.9
011
7524
.15
1200
25.4
012
2526
.65
1250
27.9
012
7529
.15
1076
19.2
011
0120
.45
1126
21.7
011
5122
.95
1176
24.2
012
0125
.45
1226
26.7
012
5127
.95
1276
29.2
0
Part 1 Tax Deduction Tables
12
7 W
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T W
EEK
LY IN
TER
VALS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1277
29.2
513
0230
.50
1327
31.7
513
5233
.00
1377
34.2
514
0236
.81
1427
39.9
414
5243
.06
1477
46.1
912
7829
.30
1303
30.5
513
2831
.80
1353
33.0
513
7834
.30
1403
36.9
414
2840
.06
1453
43.1
914
7846
.31
1279
29.3
513
0430
.60
1329
31.8
513
5433
.10
1379
34.3
514
0437
.06
1429
40.1
914
5443
.31
1479
46.4
412
8029
.40
1305
30.6
513
3031
.90
1355
33.1
513
8034
.40
1405
37.1
914
3040
.31
1455
43.4
414
8046
.56
1281
29.4
513
0630
.70
1331
31.9
513
5633
.20
1381
34.4
514
0637
.31
1431
40.4
414
5643
.56
1481
46.6
9
1282
29.5
013
0730
.75
1332
32.0
013
5733
.25
1382
34.5
014
0737
.44
1432
40.5
614
5743
.69
1482
46.8
112
8329
.55
1308
30.8
013
3332
.05
1358
33.3
013
8334
.55
1408
37.5
614
3340
.69
1458
43.8
114
8346
.94
1284
29.6
013
0930
.85
1334
32.1
013
5933
.35
1384
34.6
014
0937
.69
1434
40.8
114
5943
.94
1484
47.0
612
8529
.65
1310
30.9
013
3532
.15
1360
33.4
013
8534
.65
1410
37.8
114
3540
.94
1460
44.0
614
8547
.19
1286
29.7
013
1130
.95
1336
32.2
013
6133
.45
1386
34.8
114
1137
.94
1436
41.0
614
6144
.19
1486
47.3
1
1287
29.7
513
1231
.00
1337
32.2
513
6233
.50
1387
34.9
414
1238
.06
1437
41.1
914
6244
.31
1487
47.4
412
8829
.80
1313
31.0
513
3832
.30
1363
33.5
513
8835
.06
1413
38.1
914
3841
.31
1463
44.4
414
8847
.56
1289
29.8
513
1431
.10
1339
32.3
513
6433
.60
1389
35.1
914
1438
.31
1439
41.4
414
6444
.56
1489
47.6
912
9029
.90
1315
31.1
513
4032
.40
1365
33.6
513
9035
.31
1415
38.4
414
4041
.56
1465
44.6
914
9047
.81
1291
29.9
513
1631
.20
1341
32.4
513
6633
.70
1391
35.4
414
1638
.56
1441
41.6
914
6644
.81
1491
47.9
4
1292
30.0
013
1731
.25
1342
32.5
013
6733
.75
1392
35.5
614
1738
.69
1442
41.8
114
6744
.94
1492
48.0
612
9330
.05
1318
31.3
013
4332
.55
1368
33.8
013
9335
.69
1418
38.8
114
4341
.94
1468
45.0
614
9348
.19
1294
30.1
013
1931
.35
1344
32.6
013
6933
.85
1394
35.8
114
1938
.94
1444
42.0
614
6945
.19
1494
48.3
112
9530
.15
1320
31.4
013
4532
.65
1370
33.9
013
9535
.94
1420
39.0
614
4542
.19
1470
45.3
114
9548
.44
1296
30.2
013
2131
.45
1346
32.7
013
7133
.95
1396
36.0
614
2139
.19
1446
42.3
114
7145
.44
1496
48.5
6
1297
30.2
513
2231
.50
1347
32.7
513
7234
.00
1397
36.1
914
2239
.31
1447
42.4
414
7245
.56
1497
48.6
912
9830
.30
1323
31.5
513
4832
.80
1373
34.0
513
9836
.31
1423
39.4
414
4842
.56
1473
45.6
914
9848
.81
1299
30.3
513
2431
.60
1349
32.8
513
7434
.10
1399
36.4
414
2439
.56
1449
42.6
914
7445
.81
1499
48.9
413
0030
.40
1325
31.6
513
5032
.90
1375
34.1
514
0036
.56
1425
39.6
914
5042
.81
1475
45.9
415
0049
.06
1301
30.4
513
2631
.70
1351
32.9
513
7634
.20
1401
36.6
914
2639
.81
1451
42.9
414
7646
.06
1501
49.1
9
Part 1 Tax Deduction Tables
13
8 W
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T W
EEK
LY IN
TER
VALS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1502
49.3
115
2752
.44
1552
55.5
615
7758
.69
1602
61.8
116
2764
.94
1652
68.0
616
7771
.19
1702
74.3
115
0349
.44
1528
52.5
615
5355
.69
1578
58.8
116
0361
.94
1628
65.0
616
5368
.19
1678
71.3
117
0374
.44
1504
49.5
615
2952
.69
1554
55.8
115
7958
.94
1604
62.0
616
2965
.19
1654
68.3
116
7971
.44
1704
74.5
615
0549
.69
1530
52.8
115
5555
.94
1580
59.0
616
0562
.19
1630
65.3
116
5568
.44
1680
71.5
617
0574
.69
1506
49.8
115
3152
.94
1556
56.0
615
8159
.19
1606
62.3
116
3165
.44
1656
68.5
616
8171
.69
1706
74.8
1
1507
49.9
415
3253
.06
1557
56.1
915
8259
.31
1607
62.4
416
3265
.56
1657
68.6
916
8271
.81
1707
74.9
415
0850
.06
1533
53.1
915
5856
.31
1583
59.4
416
0862
.56
1633
65.6
916
5868
.81
1683
71.9
417
0875
.06
1509
50.1
915
3453
.31
1559
56.4
415
8459
.56
1609
62.6
916
3465
.81
1659
68.9
416
8472
.06
1709
75.1
915
1050
.31
1535
53.4
415
6056
.56
1585
59.6
916
1062
.81
1635
65.9
416
6069
.06
1685
72.1
917
1075
.31
1511
50.4
415
3653
.56
1561
56.6
915
8659
.81
1611
62.9
416
3666
.06
1661
69.1
916
8672
.31
1711
75.4
4
1512
50.5
615
3753
.69
1562
56.8
115
8759
.94
1612
63.0
616
3766
.19
1662
69.3
116
8772
.44
1712
75.5
615
1350
.69
1538
53.8
115
6356
.94
1588
60.0
616
1363
.19
1638
66.3
116
6369
.44
1688
72.5
617
1375
.69
1514
50.8
115
3953
.94
1564
57.0
615
8960
.19
1614
63.3
116
3966
.44
1664
69.5
616
8972
.69
1714
75.8
115
1550
.94
1540
54.0
615
6557
.19
1590
60.3
116
1563
.44
1640
66.5
616
6569
.69
1690
72.8
117
1575
.94
1516
51.0
615
4154
.19
1566
57.3
115
9160
.44
1616
63.5
616
4166
.69
1666
69.8
116
9172
.94
1716
76.0
6
1517
51.1
915
4254
.31
1567
57.4
415
9260
.56
1617
63.6
916
4266
.81
1667
69.9
416
9273
.06
1717
76.1
915
1851
.31
1543
54.4
415
6857
.56
1593
60.6
916
1863
.81
1643
66.9
416
6870
.06
1693
73.1
917
1876
.31
1519
51.4
415
4454
.56
1569
57.6
915
9460
.81
1619
63.9
416
4467
.06
1669
70.1
916
9473
.31
1719
76.4
415
2051
.56
1545
54.6
915
7057
.81
1595
60.9
416
2064
.06
1645
67.1
916
7070
.31
1695
73.4
417
2076
.56
1521
51.6
915
4654
.81
1571
57.9
415
9661
.06
1621
64.1
916
4667
.31
1671
70.4
416
9673
.56
1721
76.6
9
1522
51.8
115
4754
.94
1572
58.0
615
9761
.19
1622
64.3
116
4767
.44
1672
70.5
616
9773
.69
1722
76.8
115
2351
.94
1548
55.0
615
7358
.19
1598
61.3
116
2364
.44
1648
67.5
616
7370
.69
1698
73.8
117
2376
.94
1524
52.0
615
4955
.19
1574
58.3
115
9961
.44
1624
64.5
616
4967
.69
1674
70.8
116
9973
.94
1724
77.0
615
2552
.19
1550
55.3
115
7558
.44
1600
61.5
616
2564
.69
1650
67.8
116
7570
.94
1700
74.0
617
2577
.19
1526
52.3
115
5155
.44
1576
58.5
616
0161
.69
1626
64.8
116
5167
.94
1676
71.0
617
0174
.19
1726
77.3
1
Part 1 Tax Deduction Tables
14
9 W
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T W
EEK
LY IN
TER
VALS
RE
MTA
XR
EM
TAX
RE
MTA
XR
EM
TAX
RE
MTA
XR
EM
TAX
RE
MTA
XR
EM
TAX
RE
MTA
X17
2777
.44
1752
80.5
617
7783
.69
1802
86.8
118
2789
.94
1852
93.0
618
7796
.19
1902
99.3
119
2710
2.44
1728
77.5
617
5380
.69
1778
83.8
118
0386
.94
1828
90.0
618
5393
.19
1878
96.3
119
0399
.44
1928
102.
5617
2977
.69
1754
80.8
117
7983
.94
1804
87.0
618
2990
.19
1854
93.3
118
7996
.44
1904
99.5
619
2910
2.69
1730
77.8
117
5580
.94
1780
84.0
618
0587
.19
1830
90.3
118
5593
.44
1880
96.5
619
0599
.69
1930
102.
8117
3177
.94
1756
81.0
617
8184
.19
1806
87.3
118
3190
.44
1856
93.5
618
8196
.69
1906
99.8
119
3110
2.94
1732
78.0
617
5781
.19
1782
84.3
118
0787
.44
1832
90.5
618
5793
.69
1882
96.8
119
0799
.94
1932
103.
0617
3378
.19
1758
81.3
117
8384
.44
1808
87.5
618
3390
.69
1858
93.8
118
8396
.94
1908
100.
0619
3310
3.19
1734
78.3
117
5981
.44
1784
84.5
618
0987
.69
1834
90.8
118
5993
.94
1884
97.0
619
0910
0.19
1934
103.
3117
3578
.44
1760
81.5
617
8584
.69
1810
87.8
118
3590
.94
1860
94.0
618
8597
.19
1910
100.
3119
3510
3.44
1736
78.5
617
6181
.69
1786
84.8
118
1187
.94
1836
91.0
618
6194
.19
1886
97.3
119
1110
0.44
1936
103.
56
1737
78.6
917
6281
.81
1787
84.9
418
1288
.06
1837
91.1
918
6294
.31
1887
97.4
419
1210
0.56
1937
103.
6917
3878
.81
1763
81.9
417
8885
.06
1813
88.1
918
3891
.31
1863
94.4
418
8897
.56
1913
100.
6919
3810
3.81
1739
78.9
417
6482
.06
1789
85.1
918
1488
.31
1839
91.4
418
6494
.56
1889
97.6
919
1410
0.81
1939
103.
9417
4079
.06
1765
82.1
917
9085
.31
1815
88.4
418
4091
.56
1865
94.6
918
9097
.81
1915
100.
9419
4010
4.06
1741
79.1
917
6682
.31
1791
85.4
418
1688
.56
1841
91.6
918
6694
.81
1891
97.9
419
1610
1.06
1941
104.
19
1742
79.3
117
6782
.44
1792
85.5
618
1788
.69
1842
91.8
118
6794
.94
1892
98.0
619
1710
1.19
1942
104.
3117
4379
.44
1768
82.5
617
9385
.69
1818
88.8
118
4391
.94
1868
95.0
618
9398
.19
1918
101.
3119
4310
4.44
1744
79.5
617
6982
.69
1794
85.8
118
1988
.94
1844
92.0
618
6995
.19
1894
98.3
119
1910
1.44
1944
104.
5617
4579
.69
1770
82.8
117
9585
.94
1820
89.0
618
4592
.19
1870
95.3
118
9598
.44
1920
101.
5619
4510
4.69
1746
79.8
117
7182
.94
1796
86.0
618
2189
.19
1846
92.3
118
7195
.44
1896
98.5
619
2110
1.69
1946
104.
81
1747
79.9
417
7283
.06
1797
86.1
918
2289
.31
1847
92.4
418
7295
.56
1897
98.6
919
2210
1.81
1947
104.
9417
4880
.06
1773
83.1
917
9886
.31
1823
89.4
418
4892
.56
1873
95.6
918
9898
.81
1923
101.
9419
4810
5.06
1749
80.1
917
7483
.31
1799
86.4
418
2489
.56
1849
92.6
918
7495
.81
1899
98.9
419
2410
2.06
1949
105.
1917
5080
.31
1775
83.4
418
0086
.56
1825
89.6
918
5092
.81
1875
95.9
419
0099
.06
1925
102.
1919
5010
5.31
1751
80.4
417
7683
.56
1801
86.6
918
2689
.81
1851
92.9
418
7696
.06
1901
99.1
919
2610
2.31
1951
105.
44
Part 1 Tax Deduction Tables
15
10 W
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T W
EEK
LY IN
TER
VALS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1952
105.
5619
7710
8.69
2002
111.
8120
2711
4.94
2052
118.
0620
7712
1.19
2102
125.
9421
2713
0.62
2152
135.
3119
5310
5.69
1978
108.
8120
0311
1.94
2028
115.
0620
5311
8.19
2078
121.
4421
0312
6.12
2128
130.
8121
5313
5.50
1954
105.
8119
7910
8.94
2004
112.
0620
2911
5.19
2054
118.
3120
7912
1.62
2104
126.
3121
2913
1.00
2154
135.
6919
5510
5.94
1980
109.
0620
0511
2.19
2030
115.
3120
5511
8.44
2080
121.
8121
0512
6.50
2130
131.
1921
5513
5.87
1956
106.
0619
8110
9.19
2006
112.
3120
3111
5.44
2056
118.
5620
8112
2.00
2106
126.
6921
3113
1.37
2156
136.
06
1957
106.
1919
8210
9.31
2007
112.
4420
3211
5.56
2057
118.
6920
8212
2.19
2107
126.
8721
3213
1.56
2157
136.
2519
5810
6.31
1983
109.
4420
0811
2.56
2033
115.
6920
5811
8.81
2083
122.
3721
0812
7.06
2133
131.
7521
5813
6.44
1959
106.
4419
8410
9.56
2009
112.
6920
3411
5.81
2059
118.
9420
8412
2.56
2109
127.
2521
3413
1.94
2159
136.
6219
6010
6.56
1985
109.
6920
1011
2.81
2035
115.
9420
6011
9.06
2085
122.
7521
1012
7.44
2135
132.
1221
6013
6.81
1961
106.
6919
8610
9.81
2011
112.
9420
3611
6.06
2061
119.
1920
8612
2.94
2111
127.
6221
3613
2.31
2161
137.
00
1962
106.
8119
8710
9.94
2012
113.
0620
3711
6.19
2062
119.
3120
8712
3.12
2112
127.
8121
3713
2.50
2162
137.
1919
6310
6.94
1988
110.
0620
1311
3.19
2038
116.
3120
6311
9.44
2088
123.
3121
1312
8.00
2138
132.
6921
6313
7.37
1964
107.
0619
8911
0.19
2014
113.
3120
3911
6.44
2064
119.
5620
8912
3.50
2114
128.
1921
3913
2.87
2164
137.
5619
6510
7.19
1990
110.
3120
1511
3.44
2040
116.
5620
6511
9.69
2090
123.
6921
1512
8.37
2140
133.
0621
6513
7.75
1966
107.
3119
9111
0.44
2016
113.
5620
4111
6.69
2066
119.
8120
9112
3.87
2116
128.
5621
4113
3.25
2166
137.
94
1967
107.
4419
9211
0.56
2017
113.
6920
4211
6.81
2067
119.
9420
9212
4.06
2117
128.
7521
4213
3.44
2167
138.
1219
6810
7.56
1993
110.
6920
1811
3.81
2043
116.
9420
6812
0.06
2093
124.
2521
1812
8.94
2143
133.
6221
6813
8.31
1969
107.
6919
9411
0.81
2019
113.
9420
4411
7.06
2069
120.
1920
9412
4.44
2119
129.
1221
4413
3.81
2169
138.
5019
7010
7.81
1995
110.
9420
2011
4.06
2045
117.
1920
7012
0.31
2095
124.
6221
2012
9.31
2145
134.
0021
7013
8.69
1971
107.
9419
9611
1.06
2021
114.
1920
4611
7.31
2071
120.
4420
9612
4.81
2121
129.
5021
4613
4.19
2171
138.
87
1972
108.
0619
9711
1.19
2022
114.
3120
4711
7.44
2072
120.
5620
9712
5.00
2122
129.
6921
4713
4.37
2172
139.
0619
7310
8.19
1998
111.
3120
2311
4.44
2048
117.
5620
7312
0.69
2098
125.
1921
2312
9.87
2148
134.
5621
7313
9.25
1974
108.
3119
9911
1.44
2024
114.
5620
4911
7.69
2074
120.
8120
9912
5.37
2124
130.
0621
4913
4.75
2174
139.
4419
7510
8.44
2000
111.
5620
2511
4.69
2050
117.
8120
7512
0.94
2100
125.
5621
2513
0.25
2150
134.
9421
7513
9.62
1976
108.
5620
0111
1.69
2026
114.
8120
5111
7.94
2076
121.
0621
0112
5.75
2126
130.
4421
5113
5.12
2176
139.
81
Part 1 Tax Deduction Tables
16
11 W
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T W
EEK
LY IN
TER
VALS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
2177
140.
0022
0214
4.69
2227
149.
3722
5215
4.06
2277
158.
7523
0216
3.44
2327
168.
1223
5217
2.81
2377
177.
5021
7814
0.19
2203
144.
8722
2814
9.56
2253
154.
2522
7815
8.94
2303
163.
6223
2816
8.31
2353
173.
0023
7817
7.69
2179
140.
3722
0414
5.06
2229
149.
7522
5415
4.44
2279
159.
1223
0416
3.81
2329
168.
5023
5417
3.19
2379
177.
8721
8014
0.56
2205
145.
2522
3014
9.94
2255
154.
6222
8015
9.31
2305
164.
0023
3016
8.69
2355
173.
3723
8017
8.06
2181
140.
7522
0614
5.44
2231
150.
1222
5615
4.81
2281
159.
5023
0616
4.19
2331
168.
8723
5617
3.56
2381
178.
25
2182
140.
9422
0714
5.62
2232
150.
3122
5715
5.00
2282
159.
6923
0716
4.37
2332
169.
0623
5717
3.75
2382
178.
4421
8314
1.12
2208
145.
8122
3315
0.50
2258
155.
1922
8315
9.87
2308
164.
5623
3316
9.25
2358
173.
9423
8317
8.62
2184
141.
3122
0914
6.00
2234
150.
6922
5915
5.37
2284
160.
0623
0916
4.75
2334
169.
4423
5917
4.12
2384
178.
8121
8514
1.50
2210
146.
1922
3515
0.87
2260
155.
5622
8516
0.25
2310
164.
9423
3516
9.62
2360
174.
3123
8517
9.00
2186
141.
6922
1114
6.37
2236
151.
0622
6115
5.75
2286
160.
4423
1116
5.12
2336
169.
8123
6117
4.50
2386
179.
19
2187
141.
8722
1214
6.56
2237
151.
2522
6215
5.94
2287
160.
6223
1216
5.31
2337
170.
0023
6217
4.69
2387
179.
3721
8814
2.06
2213
146.
7522
3815
1.44
2263
156.
1222
8816
0.81
2313
165.
5023
3817
0.19
2363
174.
8723
8817
9.56
2189
142.
2522
1414
6.94
2239
151.
6222
6415
6.31
2289
161.
0023
1416
5.69
2339
170.
3723
6417
5.06
2389
179.
7521
9014
2.44
2215
147.
1222
4015
1.81
2265
156.
5022
9016
1.19
2315
165.
8723
4017
0.56
2365
175.
2523
9017
9.94
2191
142.
6222
1614
7.31
2241
152.
0022
6615
6.69
2291
161.
3723
1616
6.06
2341
170.
7523
6617
5.44
2391
180.
12
2192
142.
8122
1714
7.50
2242
152.
1922
6715
6.87
2292
161.
5623
1716
6.25
2342
170.
9423
6717
5.62
2392
180.
3121
9314
3.00
2218
147.
6922
4315
2.37
2268
157.
0622
9316
1.75
2318
166.
4423
4317
1.12
2368
175.
8123
9318
0.50
2194
143.
1922
1914
7.87
2244
152.
5622
6915
7.25
2294
161.
9423
1916
6.62
2344
171.
3123
6917
6.00
2394
180.
6921
9514
3.37
2220
148.
0622
4515
2.75
2270
157.
4422
9516
2.12
2320
166.
8123
4517
1.50
2370
176.
1923
9518
0.87
2196
143.
5622
2114
8.25
2246
152.
9422
7115
7.62
2296
162.
3123
2116
7.00
2346
171.
6923
7117
6.37
2396
181.
06
2197
143.
7522
2214
8.44
2247
153.
1222
7215
7.81
2297
162.
5023
2216
7.19
2347
171.
8723
7217
6.56
2397
181.
2521
9814
3.94
2223
148.
6222
4815
3.31
2273
158.
0022
9816
2.69
2323
167.
3723
4817
2.06
2373
176.
7523
9818
1.44
2199
144.
1222
2414
8.81
2249
153.
5022
7415
8.19
2299
162.
8723
2416
7.56
2349
172.
2523
7417
6.94
2399
181.
6222
0014
4.31
2225
149.
0022
5015
3.69
2275
158.
3723
0016
3.06
2325
167.
7523
5017
2.44
2375
177.
1224
0018
1.81
2201
144.
5022
2614
9.19
2251
153.
8722
7615
8.56
2301
163.
2523
2616
7.94
2351
172.
6223
7617
7.31
2401
182.
00
Part 1 Tax Deduction Tables
17
12 W
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T W
EEK
LY IN
TER
VALS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
2402
182.
1924
2718
6.87
2452
191.
5624
7719
6.25
2502
200.
9425
2720
5.62
2552
210.
3125
7721
5.00
2602
219.
6924
0318
2.37
2428
187.
0624
5319
1.75
2478
196.
4425
0320
1.12
2528
205.
8125
5321
0.50
2578
215.
1926
0321
9.87
2404
182.
5624
2918
7.25
2454
191.
9424
7919
6.62
2504
201.
3125
2920
6.00
2554
210.
6925
7921
5.37
2604
220.
0624
0518
2.75
2430
187.
4424
5519
2.12
2480
196.
8125
0520
1.50
2530
206.
1925
5521
0.87
2580
215.
5626
0522
0.25
2406
182.
9424
3118
7.62
2456
192.
3124
8119
7.00
2506
201.
6925
3120
6.37
2556
211.
0625
8121
5.75
2606
220.
44
2407
183.
1224
3218
7.81
2457
192.
5024
8219
7.19
2507
201.
8725
3220
6.56
2557
211.
2525
8221
5.94
2607
220.
6224
0818
3.31
2433
188.
0024
5819
2.69
2483
197.
3725
0820
2.06
2533
206.
7525
5821
1.44
2583
216.
1226
0822
0.81
2409
183.
5024
3418
8.19
2459
192.
8724
8419
7.56
2509
202.
2525
3420
6.94
2559
211.
6225
8421
6.31
2609
221.
0024
1018
3.69
2435
188.
3724
6019
3.06
2485
197.
7525
1020
2.44
2535
207.
1225
6021
1.81
2585
216.
5026
1022
1.19
2411
183.
8724
3618
8.56
2461
193.
2524
8619
7.94
2511
202.
6225
3620
7.31
2561
212.
0025
8621
6.69
2611
221.
37
2412
184.
0624
3718
8.75
2462
193.
4424
8719
8.12
2512
202.
8125
3720
7.50
2562
212.
1925
8721
6.87
2612
221.
5624
1318
4.25
2438
188.
9424
6319
3.62
2488
198.
3125
1320
3.00
2538
207.
6925
6321
2.37
2588
217.
0626
1322
1.75
2414
184.
4424
3918
9.12
2464
193.
8124
8919
8.50
2514
203.
1925
3920
7.87
2564
212.
5625
8921
7.25
2614
221.
9424
1518
4.62
2440
189.
3124
6519
4.00
2490
198.
6925
1520
3.37
2540
208.
0625
6521
2.75
2590
217.
4426
1522
2.12
2416
184.
8124
4118
9.50
2466
194.
1924
9119
8.87
2516
203.
5625
4120
8.25
2566
212.
9425
9121
7.62
2616
222.
31
2417
185.
0024
4218
9.69
2467
194.
3724
9219
9.06
2517
203.
7525
4220
8.44
2567
213.
1225
9221
7.81
2617
222.
5024
1818
5.19
2443
189.
8724
6819
4.56
2493
199.
2525
1820
3.94
2543
208.
6225
6821
3.31
2593
218.
0026
1822
2.69
2419
185.
3724
4419
0.06
2469
194.
7524
9419
9.44
2519
204.
1225
4420
8.81
2569
213.
5025
9421
8.19
2619
222.
8724
2018
5.56
2445
190.
2524
7019
4.94
2495
199.
6225
2020
4.31
2545
209.
0025
7021
3.69
2595
218.
3726
2022
3.06
2421
185.
7524
4619
0.44
2471
195.
1224
9619
9.81
2521
204.
5025
4620
9.19
2571
213.
8725
9621
8.56
2621
223.
25
2422
185.
9424
4719
0.62
2472
195.
3124
9720
0.00
2522
204.
6925
4720
9.37
2572
214.
0625
9721
8.75
2622
223.
4424
2318
6.12
2448
190.
8124
7319
5.50
2498
200.
1925
2320
4.87
2548
209.
5625
7321
4.25
2598
218.
9426
2322
3.62
2424
186.
3124
4919
1.00
2474
195.
6924
9920
0.37
2524
205.
0625
4920
9.75
2574
214.
4425
9921
9.12
2624
223.
8124
2518
6.50
2450
191.
1924
7519
5.87
2500
200.
5625
2520
5.25
2550
209.
9425
7521
4.62
2600
219.
3126
2522
4.00
2426
186.
6924
5119
1.37
2476
196.
0625
0120
0.75
2526
205.
4425
5121
0.12
2576
214.
8126
0121
9.50
2626
224.
19
Part 1 Tax Deduction Tables
18
13 W
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T W
EEK
LY IN
TER
VALS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
2627
224.
3726
4722
8.12
2667
231.
8726
8723
5.62
2707
239.
3727
2724
3.12
2747
246.
8727
6725
0.62
2628
224.
5626
4822
8.31
2668
232.
0626
8823
5.81
2708
239.
5627
2824
3.31
2748
247.
0627
6825
0.81
2629
224.
7526
4922
8.50
2669
232.
2526
8923
6.00
2709
239.
7527
2924
3.50
2749
247.
2527
6925
1.00
2630
224.
9426
5022
8.69
2670
232.
4426
9023
6.19
2710
239.
9427
3024
3.69
2750
247.
4426
3122
5.12
2651
228.
8726
7123
2.62
2691
236.
3727
1124
0.12
2731
243.
8727
5124
7.62
2632
225.
3126
5222
9.06
2672
232.
8126
9223
6.56
2712
240.
3127
3224
4.06
2752
247.
8126
3322
5.50
2653
229.
2526
7323
3.00
2693
236.
7527
1324
0.50
2733
244.
2527
5324
8.00
2634
225.
6926
5422
9.44
2674
233.
1926
9423
6.94
2714
240.
6927
3424
4.44
2754
248.
1926
3522
5.87
2655
229.
6226
7523
3.37
2695
237.
1227
1524
0.87
2735
244.
6227
5524
8.37
2636
226.
0626
5622
9.81
2676
233.
5626
9623
7.31
2716
241.
0627
3624
4.81
2756
248.
56
26
3722
6.25
2657
230.
0026
7723
3.75
2697
237.
5027
1724
1.25
2737
245.
0027
5724
8.75
2638
226.
4426
5823
0.19
2678
233.
9426
9823
7.69
2718
241.
4427
3824
5.19
2758
248.
9426
3922
6.62
2659
230.
3726
7923
4.12
2699
237.
8727
1924
1.62
2739
245.
3727
5924
9.12
2640
226.
8126
6023
0.56
2680
234.
3127
0023
8.06
2720
241.
8127
4024
5.56
2760
249.
3126
4122
7.00
2661
230.
7526
8123
4.50
2701
238.
2527
2124
2.00
2741
245.
7527
6124
9.50
2642
227.
1926
6223
0.94
2682
234.
6927
0223
8.44
2722
242.
1927
4224
5.94
2762
249.
6926
4322
7.37
2663
231.
1226
8323
4.87
2703
238.
6227
2324
2.37
2743
246.
1227
6324
9.87
2644
227.
5626
6423
1.31
2684
235.
0627
0423
8.81
2724
242.
5627
4424
6.31
2764
250.
0626
4522
7.75
2665
231.
5026
8523
5.25
2705
239.
0027
2524
2.75
2745
246.
5027
6525
0.25
2646
227.
9426
6623
1.69
2686
235.
4427
0623
9.19
2726
242.
9427
4624
6.69
2766
250.
44
AN
D A
DD
25%
OF
AN
Y A
MO
UN
T IN
EXC
ESS
OF
P2 7
69.0
0
Part 1 Tax Deduction Tables
19
14 M
RTA
X D
EDU
CTI
ON
TA
BLE
SFo
r Res
iden
t em
ploy
ees
Paid
mon
thly
THIS
TAB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PAI
D A
T M
ON
THLY
INTE
RVAL
S1.
Rem
uner
atio
n (R
EM) m
eans
any
am
ount
acc
rued
to a
n em
ploy
ee (a
) by
way
of w
ages
, sal
ary,
leav
e pa
y, p
ay, f
ee, c
omm
issi
on, b
onus
, gra
tuity
or c
ompe
nsat
ion;
(b
) com
mut
atio
n of
mon
eys
due
unde
r any
con
tract
of e
mpl
oym
ent o
r ser
vice
; or (
c) p
ensi
on, l
ump
sum
pay
men
t or o
ther
ben
efi t
but d
oes
not i
nclu
de a
ny a
mou
nt
accr
ued
to a
ny re
side
nt in
divi
dual
in re
spec
t of s
ervi
ces
rend
ered
whe
re s
uch
amou
nt d
oes
not e
xcee
d an
nual
rate
of P
600;
(d) a
ny o
ther
cas
h an
d no
n ca
sh
empl
oyee
ben
efi ts
. Yo
u m
ay d
educ
t the
em
ploy
ee’s
con
tribu
tion
to a
n Ap
prov
ed S
uper
annu
atio
n Fu
nd.
The
dedu
ctio
n fo
r an
y su
ch c
ontri
butio
n sh
ould
not
ex
ceed
15%
of R
emun
erat
ion.
A. A
pply
the
Rem
uner
atio
n (ig
norin
g th
ebes
) to
the
tabl
es b
elow
and
ded
uct a
mou
nt o
f tax
sho
wn.
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
3000
0.00
3020
1.00
3040
2.00
3060
3.00
3080
4.00
3100
5.00
3120
6.00
3140
7.00
3160
8.00
3001
0.05
3021
1.05
3041
2.05
3061
3.05
3081
4.05
3101
5.05
3121
6.05
3141
7.05
3161
8.05
3002
0.10
3022
1.10
3042
2.10
3062
3.10
3082
4.10
3102
5.10
3122
6.10
3142
7.10
3162
8.10
3003
0.15
3023
1.15
3043
2.15
3063
3.15
3083
4.15
3103
5.15
3123
6.15
3143
7.15
3163
8.15
3004
0.20
3024
1.20
3044
2.20
3064
3.20
3084
4.20
3104
5.20
3124
6.20
3144
7.20
3164
8.20
3005
0.25
3025
1.25
3045
2.25
3065
3.25
3085
4.25
3105
5.25
3125
6.25
3145
7.25
3165
8.25
3006
0.30
3026
1.30
3046
2.30
3066
3.30
3086
4.30
3106
5.30
3126
6.30
3146
7.30
3166
8.30
3007
0.35
3027
1.35
3047
2.35
3067
3.35
3087
4.35
3107
5.35
3127
6.35
3147
7.35
3167
8.35
3008
0.40
3028
1.40
3048
2.40
3068
3.40
3088
4.40
3108
5.40
3128
6.40
3148
7.40
3168
8.40
3009
0.45
3029
1.45
3049
2.45
3069
3.45
3089
4.45
3109
5.45
3129
6.45
3149
7.45
3169
8.45
3010
0.50
3030
1.50
3050
2.50
3070
3.50
3090
4.50
3110
5.50
3130
6.50
3150
7.50
3170
8.50
3011
0.55
3031
1.55
3051
2.55
3071
3.55
3091
4.55
3111
5.55
3131
6.55
3151
7.55
3171
8.55
3012
0.60
3032
1.60
3052
2.60
3072
3.60
3092
4.60
3112
5.60
3132
6.60
3152
7.60
3172
8.60
3013
0.65
3033
1.65
3053
2.65
3073
3.65
3093
4.65
3113
5.65
3133
6.65
3153
7.65
3173
8.65
3014
0.70
3034
1.70
3054
2.70
3074
3.70
3094
4.70
3114
5.70
3134
6.70
3154
7.70
3174
8.70
3015
0.75
3035
1.75
3055
2.75
3075
3.75
3095
4.75
3115
5.75
3135
6.75
3155
7.75
3175
8.75
3016
0.80
3036
1.80
3056
2.80
3076
3.80
3096
4.80
3116
5.80
3136
6.80
3156
7.80
3176
8.80
3017
0.85
3037
1.85
3057
2.85
3077
3.85
3097
4.85
3117
5.85
3137
6.85
3157
7.85
3177
8.85
3018
0.90
3038
1.90
3058
2.90
3078
3.90
3098
4.90
3118
5.90
3138
6.90
3158
7.90
3178
8.90
3019
0.95
3039
1.95
3059
2.95
3079
3.95
3099
4.95
3119
5.95
3139
6.95
3159
7.95
3179
8.95
MO
NTH
LY
TABL
E
Part 1 Tax Deduction Tables
20
15 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
NTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
3180
9.00
3205
10.2
532
3011
.50
3255
12.7
532
8014
.00
3305
15.2
533
3016
.50
3355
17.7
533
8019
.00
3181
9.05
3206
10.3
032
3111
.55
3256
12.8
032
8114
.05
3306
15.3
033
3116
.55
3356
17.8
033
8119
.05
3182
9.10
3207
10.3
532
3211
.60
3257
12.8
532
8214
.10
3307
15.3
533
3216
.60
3357
17.8
533
8219
.10
3183
9.15
3208
10.4
032
3311
.65
3258
12.9
032
8314
.15
3308
15.4
033
3316
.65
3358
17.9
033
8319
.15
3184
9.20
3209
10.4
532
3411
.70
3259
12.9
532
8414
.20
3309
15.4
533
3416
.70
3359
17.9
533
8419
.20
3185
9.25
3210
10.5
032
3511
.75
3260
13.0
032
8514
.25
3310
15.5
033
3516
.75
3360
18.0
033
8519
.25
3186
9.30
3211
10.5
532
3611
.80
3261
13.0
532
8614
.30
3311
15.5
533
3616
.80
3361
18.0
533
8619
.30
3187
9.35
3212
10.6
032
3711
.85
3262
13.1
032
8714
.35
3312
15.6
033
3716
.85
3362
18.1
033
8719
.35
3188
9.40
3213
10.6
532
3811
.90
3263
13.1
532
8814
.40
3313
15.6
533
3816
.90
3363
18.1
533
8819
.40
3189
9.45
3214
10.7
032
3911
.95
3264
13.2
032
8914
.45
3314
15.7
033
3916
.95
3364
18.2
033
8919
.45
3190
9.50
3215
10.7
532
4012
.00
3265
13.2
532
9014
.50
3315
15.7
533
4017
.00
3365
18.2
533
9019
.50
3191
9.55
3216
10.8
032
4112
.05
3266
13.3
032
9114
.55
3316
15.8
033
4117
.05
3366
18.3
033
9119
.55
3192
9.60
3217
10.8
532
4212
.10
3267
13.3
532
9214
.60
3317
15.8
533
4217
.10
3367
18.3
533
9219
.60
3193
9.65
3218
10.9
032
4312
.15
3268
13.4
032
9314
.65
3318
15.9
033
4317
.15
3368
18.4
033
9319
.65
3194
9.70
3219
10.9
532
4412
.20
3269
13.4
532
9414
.70
3319
15.9
533
4417
.20
3369
18.4
533
9419
.70
3195
9.75
3220
11.0
032
4512
.25
3270
13.5
032
9514
.75
3320
16.0
033
4517
.25
3370
18.5
033
9519
.75
3196
9.80
3221
11.0
532
4612
.30
3271
13.5
532
9614
.80
3321
16.0
533
4617
.30
3371
18.5
533
9619
.80
3197
9.85
3222
11.1
032
4712
.35
3272
13.6
032
9714
.85
3322
16.1
033
4717
.35
3372
18.6
033
9719
.85
3198
9.90
3223
11.1
532
4812
.40
3273
13.6
532
9814
.90
3323
16.1
533
4817
.40
3373
18.6
533
9819
.90
3199
9.95
3224
11.2
032
4912
.45
3274
13.7
032
9914
.95
3324
16.2
033
4917
.45
3374
18.7
033
9919
.95
3200
10.0
032
2511
.25
3250
12.5
032
7513
.75
3300
15.0
033
2516
.25
3350
17.5
033
7518
.75
3400
20.0
032
0110
.05
3226
11.3
032
5112
.55
3276
13.8
033
0115
.05
3326
16.3
033
5117
.55
3376
18.8
034
0120
.05
3202
10.1
032
2711
.35
3252
12.6
032
7713
.85
3302
15.1
033
2716
.35
3352
17.6
033
7718
.85
3402
20.1
032
0310
.15
3228
11.4
032
5312
.65
3278
13.9
033
0315
.15
3328
16.4
033
5317
.65
3378
18.9
034
0320
.15
3204
10.2
032
2911
.45
3254
12.7
032
7913
.95
3304
15.2
033
2916
.45
3354
17.7
033
7918
.95
3404
20.2
0
Part 1 Tax Deduction Tables
21
16 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
3405
20.2
534
3021
.50
3455
22.7
534
8024
.00
3505
25.2
535
3026
.50
3555
27.7
535
8029
.00
3605
30.2
534
0620
.30
3431
21.5
534
5622
.80
3481
24.0
535
0625
.30
3531
26.5
535
5627
.80
3581
29.0
536
0630
.30
3407
20.3
534
3221
.60
3457
22.8
534
8224
.10
3507
25.3
535
3226
.60
3557
27.8
535
8229
.10
3607
30.3
534
0820
.40
3433
21.6
534
5822
.90
3483
24.1
535
0825
.40
3533
26.6
535
5827
.90
3583
29.1
536
0830
.40
3409
20.4
534
3421
.70
3459
22.9
534
8424
.20
3509
25.4
535
3426
.70
3559
27.9
535
8429
.20
3609
30.4
5
3410
20.5
034
3521
.75
3460
23.0
034
8524
.25
3510
25.5
035
3526
.75
3560
28.0
035
8529
.25
3610
30.5
034
1120
.55
3436
21.8
034
6123
.05
3486
24.3
035
1125
.55
3536
26.8
035
6128
.05
3586
29.3
036
1130
.55
3412
20.6
034
3721
.85
3462
23.1
034
8724
.35
3512
25.6
035
3726
.85
3562
28.1
035
8729
.35
3612
30.6
034
1320
.65
3438
21.9
034
6323
.15
3488
24.4
035
1325
.65
3538
26.9
035
6328
.15
3588
29.4
036
1330
.65
3414
20.7
034
3921
.95
3464
23.2
034
8924
.45
3514
25.7
035
3926
.95
3564
28.2
035
8929
.45
3614
30.7
0
3415
20.7
534
4022
.00
3465
23.2
534
9024
.50
3515
25.7
535
4027
.00
3565
28.2
535
9029
.50
3615
30.7
534
1620
.80
3441
22.0
534
6623
.30
3491
24.5
535
1625
.80
3541
27.0
535
6628
.30
3591
29.5
536
1630
.80
3417
20.8
534
4222
.10
3467
23.3
534
9224
.60
3517
25.8
535
4227
.10
3567
28.3
535
9229
.60
3617
30.8
534
1820
.90
3443
22.1
534
6823
.40
3493
24.6
535
1825
.90
3543
27.1
535
6828
.40
3593
29.6
536
1830
.90
3419
20.9
534
4422
.20
3469
23.4
534
9424
.70
3519
25.9
535
4427
.20
3569
28.4
535
9429
.70
3619
30.9
5
3420
21.0
034
4522
.25
3470
23.5
034
9524
.75
3520
26.0
035
4527
.25
3570
28.5
035
9529
.75
3620
31.0
034
2121
.05
3446
22.3
034
7123
.55
3496
24.8
035
2126
.05
3546
27.3
035
7128
.55
3596
29.8
036
2131
.05
3422
21.1
034
4722
.35
3472
23.6
034
9724
.85
3522
26.1
035
4727
.35
3572
28.6
035
9729
.85
3622
31.1
034
2321
.15
3448
22.4
034
7323
.65
3498
24.9
035
2326
.15
3548
27.4
035
7328
.65
3598
29.9
036
2331
.15
3424
21.2
034
4922
.45
3474
23.7
034
9924
.95
3524
26.2
035
4927
.45
3574
28.7
035
9929
.95
3624
31.2
0
3425
21.2
534
5022
.50
3475
23.7
535
0025
.00
3525
26.2
535
5027
.50
3575
28.7
536
0030
.00
3625
31.2
534
2621
.30
3451
22.5
534
7623
.80
3501
25.0
535
2626
.30
3551
27.5
535
7628
.80
3601
30.0
536
2631
.30
3427
21.3
534
5222
.60
3477
23.8
535
0225
.10
3527
26.3
535
5227
.60
3577
28.8
536
0230
.10
3627
31.3
534
2821
.40
3453
22.6
534
7823
.90
3503
25.1
535
2826
.40
3553
27.6
535
7828
.90
3603
30.1
536
2831
.40
3429
21.4
534
5422
.70
3479
23.9
535
0425
.20
3529
26.4
535
5427
.70
3579
28.9
536
0430
.20
3629
31.4
5
Part 1 Tax Deduction Tables
22
17 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
3630
31.5
036
5532
.75
3680
34.0
037
0535
.25
3730
36.5
037
5537
.75
3780
39.0
038
0540
.25
3830
41.5
036
3131
.55
3656
32.8
036
8134
.05
3706
35.3
037
3136
.55
3756
37.8
037
8139
.05
3806
40.3
038
3141
.55
3632
31.6
036
5732
.85
3682
34.1
037
0735
.35
3732
36.6
037
5737
.85
3782
39.1
038
0740
.35
3832
41.6
036
3331
.65
3658
32.9
036
8334
.15
3708
35.4
037
3336
.65
3758
37.9
037
8339
.15
3808
40.4
038
3341
.65
3634
31.7
036
5932
.95
3684
34.2
037
0935
.45
3734
36.7
037
5937
.95
3784
39.2
038
0940
.45
3834
41.7
0
3635
31.7
536
6033
.00
3685
34.2
537
1035
.50
3735
36.7
537
6038
.00
3785
39.2
538
1040
.50
3835
41.7
536
3631
.80
3661
33.0
536
8634
.30
3711
35.5
537
3636
.80
3761
38.0
537
8639
.30
3811
40.5
538
3641
.80
3637
31.8
536
6233
.10
3687
34.3
537
1235
.60
3737
36.8
537
6238
.10
3787
39.3
538
1240
.60
3837
41.8
536
3831
.90
3663
33.1
536
8834
.40
3713
35.6
537
3836
.90
3763
38.1
537
8839
.40
3813
40.6
538
3841
.90
3639
31.9
536
6433
.20
3689
34.4
537
1435
.70
3739
36.9
537
6438
.20
3789
39.4
538
1440
.70
3839
41.9
5
3640
32.0
036
6533
.25
3690
34.5
037
1535
.75
3740
37.0
037
6538
.25
3790
39.5
038
1540
.75
3840
42.0
036
4132
.05
3666
33.3
036
9134
.55
3716
35.8
037
4137
.05
3766
38.3
037
9139
.55
3816
40.8
038
4142
.05
3642
32.1
036
6733
.35
3692
34.6
037
1735
.85
3742
37.1
037
6738
.35
3792
39.6
038
1740
.85
3842
42.1
036
4332
.15
3668
33.4
036
9334
.65
3718
35.9
037
4337
.15
3768
38.4
037
9339
.65
3818
40.9
038
4342
.15
3644
32.2
036
6933
.45
3694
34.7
037
1935
.95
3744
37.2
037
6938
.45
3794
39.7
038
1940
.95
3844
42.2
0
3645
32.2
536
7033
.50
3695
34.7
537
2036
.00
3745
37.2
537
7038
.50
3795
39.7
538
2041
.00
3845
42.2
536
4632
.30
3671
33.5
536
9634
.80
3721
36.0
537
4637
.30
3771
38.5
537
9639
.80
3821
41.0
538
4642
.30
3647
32.3
536
7233
.60
3697
34.8
537
2236
.10
3747
37.3
537
7238
.60
3797
39.8
538
2241
.10
3847
42.3
536
4832
.40
3673
33.6
536
9834
.90
3723
36.1
537
4837
.40
3773
38.6
537
9839
.90
3823
41.1
538
4842
.40
3649
32.4
536
7433
.70
3699
34.9
537
2436
.20
3749
37.4
537
7438
.70
3799
39.9
538
2441
.20
3849
42.4
5
3650
32.5
036
7533
.75
3700
35.0
037
2536
.25
3750
37.5
037
7538
.75
3800
40.0
038
2541
.25
3850
42.5
036
5132
.55
3676
33.8
037
0135
.05
3726
36.3
037
5137
.55
3776
38.8
038
0140
.05
3826
41.3
038
5142
.55
3652
32.6
036
7733
.85
3702
35.1
037
2736
.35
3752
37.6
037
7738
.85
3802
40.1
038
2741
.35
3852
42.6
036
5332
.65
3678
33.9
037
0335
.15
3728
36.4
037
5337
.65
3778
38.9
038
0340
.15
3828
41.4
038
5342
.65
3654
32.7
036
7933
.95
3704
35.2
037
2936
.45
3754
37.7
037
7938
.95
3804
40.2
038
2941
.45
3854
42.7
0
Part 1 Tax Deduction Tables
23
18 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
IN
TER
VALS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
3855
42.7
538
8044
.00
3905
45.2
539
3046
.50
3955
47.7
539
8049
.00
4005
50.2
540
3051
.50
4055
52.7
538
5642
.80
3881
44.0
539
0645
.30
3931
46.5
539
5647
.80
3981
49.0
540
0650
.30
4031
51.5
540
5652
.80
3857
42.8
538
8244
.10
3907
45.3
539
3246
.60
3957
47.8
539
8249
.10
4007
50.3
540
3251
.60
4057
52.8
538
5842
.90
3883
44.1
539
0845
.40
3933
46.6
539
5847
.90
3983
49.1
540
0850
.40
4033
51.6
540
5852
.90
3859
42.9
538
8444
.20
3909
45.4
539
3446
.70
3959
47.9
539
8449
.20
4009
50.4
540
3451
.70
4059
52.9
5
3860
43.0
038
8544
.25
3910
45.5
039
3546
.75
3960
48.0
039
8549
.25
4010
50.5
040
3551
.75
4060
53.0
038
6143
.05
3886
44.3
039
1145
.55
3936
46.8
039
6148
.05
3986
49.3
040
1150
.55
4036
51.8
040
6153
.05
3862
43.1
038
8744
.35
3912
45.6
039
3746
.85
3962
48.1
039
8749
.35
4012
50.6
040
3751
.85
4062
53.1
038
6343
.15
3888
44.4
039
1345
.65
3938
46.9
039
6348
.15
3988
49.4
040
1350
.65
4038
51.9
040
6353
.15
3864
43.2
038
8944
.45
3914
45.7
039
3946
.95
3964
48.2
039
8949
.45
4014
50.7
040
3951
.95
4064
53.2
0
3865
43.2
538
9044
.50
3915
45.7
539
4047
.00
3965
48.2
539
9049
.50
4015
50.7
540
4052
.00
4065
53.2
538
6643
.30
3891
44.5
539
1645
.80
3941
47.0
539
6648
.30
3991
49.5
540
1650
.80
4041
52.0
540
6653
.30
3867
43.3
538
9244
.60
3917
45.8
539
4247
.10
3967
48.3
539
9249
.60
4017
50.8
540
4252
.10
4067
53.3
538
6843
.40
3893
44.6
539
1845
.90
3943
47.1
539
6848
.40
3993
49.6
540
1850
.90
4043
52.1
540
6853
.40
3869
43.4
538
9444
.70
3919
45.9
539
4447
.20
3969
48.4
539
9449
.70
4019
50.9
540
4452
.20
4069
53.4
5
3870
43.5
038
9544
.75
3920
46.0
039
4547
.25
3970
48.5
039
9549
.75
4020
51.0
040
4552
.25
4070
53.5
038
7143
.55
3896
44.8
039
2146
.05
3946
47.3
039
7148
.55
3996
49.8
040
2151
.05
4046
52.3
040
7153
.55
3872
43.6
038
9744
.85
3922
46.1
039
4747
.35
3972
48.6
039
9749
.85
4022
51.1
040
4752
.35
4072
53.6
038
7343
.65
3898
44.9
039
2346
.15
3948
47.4
039
7348
.65
3998
49.9
040
2351
.15
4048
52.4
040
7353
.65
3874
43.7
038
9944
.95
3924
46.2
039
4947
.45
3974
48.7
039
9949
.95
4024
51.2
040
4952
.45
4074
53.7
0
3875
43.7
539
0045
.00
3925
46.2
539
5047
.50
3975
48.7
540
0050
.00
4025
51.2
540
5052
.50
4075
53.7
538
7643
.80
3901
45.0
539
2646
.30
3951
47.5
539
7648
.80
4001
50.0
540
2651
.30
4051
52.5
540
7653
.80
3877
43.8
539
0245
.10
3927
46.3
539
5247
.60
3977
48.8
540
0250
.10
4027
51.3
540
5252
.60
4077
53.8
538
7843
.90
3903
45.1
539
2846
.40
3953
47.6
539
7848
.90
4003
50.1
540
2851
.40
4053
52.6
540
7853
.90
3879
43.9
539
0445
.20
3929
46.4
539
5447
.70
3979
48.9
540
0450
.20
4029
51.4
540
5452
.70
4079
53.9
5
Part 1 Tax Deduction Tables
24
19 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
4080
54.0
041
0555
.25
4130
56.5
041
5557
.75
4180
59.0
042
0560
.25
4230
61.5
042
5562
.75
4280
64.0
040
8154
.05
4106
55.3
041
3156
.55
4156
57.8
041
8159
.05
4206
60.3
042
3161
.55
4256
62.8
042
8164
.05
4082
54.1
041
0755
.35
4132
56.6
041
5757
.85
4182
59.1
042
0760
.35
4232
61.6
042
5762
.85
4282
64.1
040
8354
.15
4108
55.4
041
3356
.65
4158
57.9
041
8359
.15
4208
60.4
042
3361
.65
4258
62.9
042
8364
.15
4084
54.2
041
0955
.45
4134
56.7
041
5957
.95
4184
59.2
042
0960
.45
4234
61.7
042
5962
.95
4284
64.2
0
4085
54.2
541
1055
.50
4135
56.7
541
6058
.00
4185
59.2
542
1060
.50
4235
61.7
542
6063
.00
4285
64.2
540
8654
.30
4111
55.5
541
3656
.80
4161
58.0
541
8659
.30
4211
60.5
542
3661
.80
4261
63.0
542
8664
.30
4087
54.3
541
1255
.60
4137
56.8
541
6258
.10
4187
59.3
542
1260
.60
4237
61.8
542
6263
.10
4287
64.3
540
8854
.40
4113
55.6
541
3856
.90
4163
58.1
541
8859
.40
4213
60.6
542
3861
.90
4263
63.1
542
8864
.40
4089
54.4
541
1455
.70
4139
56.9
541
6458
.20
4189
59.4
542
1460
.70
4239
61.9
542
6463
.20
4289
64.4
5
4090
54.5
041
1555
.75
4140
57.0
041
6558
.25
4190
59.5
042
1560
.75
4240
62.0
042
6563
.25
4290
64.5
040
9154
.55
4116
55.8
041
4157
.05
4166
58.3
041
9159
.55
4216
60.8
042
4162
.05
4266
63.3
042
9164
.55
4092
54.6
041
1755
.85
4142
57.1
041
6758
.35
4192
59.6
042
1760
.85
4242
62.1
042
6763
.35
4292
64.6
040
9354
.65
4118
55.9
041
4357
.15
4168
58.4
041
9359
.65
4218
60.9
042
4362
.15
4268
63.4
042
9364
.65
4094
54.7
041
1955
.95
4144
57.2
041
6958
.45
4194
59.7
042
1960
.95
4244
62.2
042
6963
.45
4294
64.7
0
4095
54.7
541
2056
.00
4145
57.2
541
7058
.50
4195
59.7
542
2061
.00
4245
62.2
542
7063
.50
4295
64.7
540
9654
.80
4121
56.0
541
4657
.30
4171
58.5
541
9659
.80
4221
61.0
542
4662
.30
4271
63.5
542
9664
.80
4097
54.8
541
2256
.10
4147
57.3
541
7258
.60
4197
59.8
542
2261
.10
4247
62.3
542
7263
.60
4297
64.8
540
9854
.90
4123
56.1
541
4857
.40
4173
58.6
541
9859
.90
4223
61.1
542
4862
.40
4273
63.6
542
9864
.90
4099
54.9
541
2456
.20
4149
57.4
541
7458
.70
4199
59.9
542
2461
.20
4249
62.4
542
7463
.70
4299
64.9
5
4100
55.0
041
2556
.25
4150
57.5
041
7558
.75
4200
60.0
042
2561
.25
4250
62.5
042
7563
.75
4300
65.0
041
0155
.05
4126
56.3
041
5157
.55
4176
58.8
042
0160
.05
4226
61.3
042
5162
.55
4276
63.8
043
0165
.05
4102
55.1
041
2756
.35
4152
57.6
041
7758
.85
4202
60.1
042
2761
.35
4252
62.6
042
7763
.85
4302
65.1
041
0355
.15
4128
56.4
041
5357
.65
4178
58.9
042
0360
.15
4228
61.4
042
5362
.65
4278
63.9
043
0365
.15
4104
55.2
041
2956
.45
4154
57.7
041
7958
.95
4204
60.2
042
2961
.45
4254
62.7
042
7963
.95
4304
65.2
0
Part 1 Tax Deduction Tables
25
20 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
4305
65.2
543
3066
.50
4355
67.7
543
8069
.00
4405
70.2
544
3071
.50
4455
72.7
544
8074
.00
4505
75.2
543
0665
.30
4331
66.5
543
5667
.80
4381
69.0
544
0670
.30
4431
71.5
544
5672
.80
4481
74.0
545
0675
.30
4307
65.3
543
3266
.60
4357
67.8
543
8269
.10
4407
70.3
544
3271
.60
4457
72.8
544
8274
.10
4507
75.3
543
0865
.40
4333
66.6
543
5867
.90
4383
69.1
544
0870
.40
4433
71.6
544
5872
.90
4483
74.1
545
0875
.40
4309
65.4
543
3466
.70
4359
67.9
543
8469
.20
4409
70.4
544
3471
.70
4459
72.9
544
8474
.20
4509
75.4
5
4310
65.5
043
3566
.75
4360
68.0
043
8569
.25
4410
70.5
044
3571
.75
4460
73.0
044
8574
.25
4510
75.5
043
1165
.55
4336
66.8
043
6168
.05
4386
69.3
044
1170
.55
4436
71.8
044
6173
.05
4486
74.3
045
1175
.55
4312
65.6
043
3766
.85
4362
68.1
043
8769
.35
4412
70.6
044
3771
.85
4462
73.1
044
8774
.35
4512
75.6
043
1365
.65
4338
66.9
043
6368
.15
4388
69.4
044
1370
.65
4438
71.9
044
6373
.15
4488
74.4
045
1375
.65
4314
65.7
043
3966
.95
4364
68.2
043
8969
.45
4414
70.7
044
3971
.95
4464
73.2
044
8974
.45
4514
75.7
0
4315
65.7
543
4067
.00
4365
68.2
543
9069
.50
4415
70.7
544
4072
.00
4465
73.2
544
9074
.50
4515
75.7
543
1665
.80
4341
67.0
543
6668
.30
4391
69.5
544
1670
.80
4441
72.0
544
6673
.30
4491
74.5
545
1675
.80
4317
65.8
543
4267
.10
4367
68.3
543
9269
.60
4417
70.8
544
4272
.10
4467
73.3
544
9274
.60
4517
75.8
543
1865
.90
4343
67.1
543
6868
.40
4393
69.6
544
1870
.90
4443
72.1
544
6873
.40
4493
74.6
545
1875
.90
4319
65.9
543
4467
.20
4369
68.4
543
9469
.70
4419
70.9
544
4472
.20
4469
73.4
544
9474
.70
4519
75.9
5
4320
66.0
043
4567
.25
4370
68.5
043
9569
.75
4420
71.0
044
4572
.25
4470
73.5
044
9574
.75
4520
76.0
043
2166
.05
4346
67.3
043
7168
.55
4396
69.8
044
2171
.05
4446
72.3
044
7173
.55
4496
74.8
045
2176
.05
4322
66.1
043
4767
.35
4372
68.6
043
9769
.85
4422
71.1
044
4772
.35
4472
73.6
044
9774
.85
4522
76.1
043
2366
.15
4348
67.4
043
7368
.65
4398
69.9
044
2371
.15
4448
72.4
044
7373
.65
4498
74.9
045
2376
.15
4324
66.2
043
4967
.45
4374
68.7
043
9969
.95
4424
71.2
044
4972
.45
4474
73.7
044
9974
.95
4524
76.2
0
4325
66.2
543
5067
.50
4375
68.7
544
0070
.00
4425
71.2
544
5072
.50
4475
73.7
545
0075
.00
4525
76.2
543
2666
.30
4351
67.5
543
7668
.80
4401
70.0
544
2671
.30
4451
72.5
544
7673
.80
4501
75.0
545
2676
.30
4327
66.3
543
5267
.60
4377
68.8
544
0270
.10
4427
71.3
544
5272
.60
4477
73.8
545
0275
.10
4527
76.3
543
2866
.40
4353
67.6
543
7868
.90
4403
70.1
544
2871
.40
4453
72.6
544
7873
.90
4503
75.1
545
2876
.40
4329
66.4
543
5467
.70
4379
68.9
544
0470
.20
4429
71.4
544
5472
.70
4479
73.9
545
0475
.20
4529
76.4
5
Part 1 Tax Deduction Tables
26
21 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
4530
76.5
045
5577
.75
4580
79.0
046
0580
.25
4630
81.5
046
5582
.75
4680
84.0
047
0585
.25
4730
86.5
045
3176
.55
4556
77.8
045
8179
.05
4606
80.3
046
3181
.55
4656
82.8
046
8184
.05
4706
85.3
047
3186
.55
4532
76.6
045
5777
.85
4582
79.1
046
0780
.35
4632
81.6
046
5782
.85
4682
84.1
047
0785
.35
4732
86.6
045
3376
.65
4558
77.9
045
8379
.15
4608
80.4
046
3381
.65
4658
82.9
046
8384
.15
4708
85.4
047
3386
.65
4534
76.7
045
5977
.95
4584
79.2
046
0980
.45
4634
81.7
046
5982
.95
4684
84.2
047
0985
.45
4734
86.7
0
4535
76.7
545
6078
.00
4585
79.2
546
1080
.50
4635
81.7
546
6083
.00
4685
84.2
547
1085
.50
4735
86.7
545
3676
.80
4561
78.0
545
8679
.30
4611
80.5
546
3681
.80
4661
83.0
546
8684
.30
4711
85.5
547
3686
.80
4537
76.8
545
6278
.10
4587
79.3
546
1280
.60
4637
81.8
546
6283
.10
4687
84.3
547
1285
.60
4737
86.8
545
3876
.90
4563
78.1
545
8879
.40
4613
80.6
546
3881
.90
4663
83.1
546
8884
.40
4713
85.6
547
3886
.90
4539
76.9
545
6478
.20
4589
79.4
546
1480
.70
4639
81.9
546
6483
.20
4689
84.4
547
1485
.70
4739
86.9
5
4540
77.0
045
6578
.25
4590
79.5
046
1580
.75
4640
82.0
046
6583
.25
4690
84.5
047
1585
.75
4740
87.0
045
4177
.05
4566
78.3
045
9179
.55
4616
80.8
046
4182
.05
4666
83.3
046
9184
.55
4716
85.8
047
4187
.05
4542
77.1
045
6778
.35
4592
79.6
046
1780
.85
4642
82.1
046
6783
.35
4692
84.6
047
1785
.85
4742
87.1
045
4377
.15
4568
78.4
045
9379
.65
4618
80.9
046
4382
.15
4668
83.4
046
9384
.65
4718
85.9
047
4387
.15
4544
77.2
045
6978
.45
4594
79.7
046
1980
.95
4644
82.2
046
6983
.45
4694
84.7
047
1985
.95
4744
87.2
0
4545
77.2
545
7078
.50
4595
79.7
546
2081
.00
4645
82.2
546
7083
.50
4695
84.7
547
2086
.00
4745
87.2
545
4677
.30
4571
78.5
545
9679
.80
4621
81.0
546
4682
.30
4671
83.5
546
9684
.80
4721
86.0
547
4687
.30
4547
77.3
545
7278
.60
4597
79.8
546
2281
.10
4647
82.3
546
7283
.60
4697
84.8
547
2286
.10
4747
87.3
545
4877
.40
4573
78.6
545
9879
.90
4623
81.1
546
4882
.40
4673
83.6
546
9884
.90
4723
86.1
547
4887
.40
4549
77.4
545
7478
.70
4599
79.9
546
2481
.20
4649
82.4
546
7483
.70
4699
84.9
547
2486
.20
4749
87.4
5
4550
77.5
045
7578
.75
4600
80.0
046
2581
.25
4650
82.5
046
7583
.75
4700
85.0
047
2586
.25
4750
87.5
045
5177
.55
4576
78.8
046
0180
.05
4626
81.3
046
5182
.55
4676
83.8
047
0185
.05
4726
86.3
047
5187
.55
4552
77.6
045
7778
.85
4602
80.1
046
2781
.35
4652
82.6
046
7783
.85
4702
85.1
047
2786
.35
4752
87.6
045
5377
.65
4578
78.9
046
0380
.15
4628
81.4
046
5382
.65
4678
83.9
047
0385
.15
4728
86.4
047
5387
.65
4554
77.7
045
7978
.95
4604
80.2
046
2981
.45
4654
82.7
046
7983
.95
4704
85.2
047
2986
.45
4754
87.7
0
Part 1 Tax Deduction Tables
27
22 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
4755
87.7
547
8089
.00
4805
90.2
548
3091
.50
4855
92.7
548
8094
.00
4905
95.2
549
3096
.50
4955
97.7
547
5687
.80
4781
89.0
548
0690
.30
4831
91.5
548
5692
.80
4881
94.0
549
0695
.30
4931
96.5
549
5697
.80
4757
87.8
547
8289
.10
4807
90.3
548
3291
.60
4857
92.8
548
8294
.10
4907
95.3
549
3296
.60
4957
97.8
547
5887
.90
4783
89.1
548
0890
.40
4833
91.6
548
5892
.90
4883
94.1
549
0895
.40
4933
96.6
549
5897
.90
4759
87.9
547
8489
.20
4809
90.4
548
3491
.70
4859
92.9
548
8494
.20
4909
95.4
549
3496
.70
4959
97.9
5
4760
88.0
047
8589
.25
4810
90.5
048
3591
.75
4860
93.0
048
8594
.25
4910
95.5
049
3596
.75
4960
98.0
047
6188
.05
4786
89.3
048
1190
.55
4836
91.8
048
6193
.05
4886
94.3
049
1195
.55
4936
96.8
049
6198
.05
4762
88.1
047
8789
.35
4812
90.6
048
3791
.85
4862
93.1
048
8794
.35
4912
95.6
049
3796
.85
4962
98.1
047
6388
.15
4788
89.4
048
1390
.65
4838
91.9
048
6393
.15
4888
94.4
049
1395
.65
4938
96.9
049
6398
.15
4764
88.2
047
8989
.45
4814
90.7
048
3991
.95
4864
93.2
048
8994
.45
4914
95.7
049
3996
.95
4964
98.2
0
4765
88.2
547
9089
.50
4815
90.7
548
4092
.00
4865
93.2
548
9094
.50
4915
95.7
549
4097
.00
4965
98.2
547
6688
.30
4791
89.5
548
1690
.80
4841
92.0
548
6693
.30
4891
94.5
549
1695
.80
4941
97.0
549
6698
.30
4767
88.3
547
9289
.60
4817
90.8
548
4292
.10
4867
93.3
548
9294
.60
4917
95.8
549
4297
.10
4967
98.3
547
6888
.40
4793
89.6
548
1890
.90
4843
92.1
548
6893
.40
4893
94.6
549
1895
.90
4943
97.1
549
6898
.40
4769
88.4
547
9489
.70
4819
90.9
548
4492
.20
4869
93.4
548
9494
.70
4919
95.9
549
4497
.20
4969
98.4
5
4770
88.5
047
9589
.75
4820
91.0
048
4592
.25
4870
93.5
048
9594
.75
4920
96.0
049
4597
.25
4970
98.5
047
7188
.55
4796
89.8
048
2191
.05
4846
92.3
048
7193
.55
4896
94.8
049
2196
.05
4946
97.3
049
7198
.55
4772
88.6
047
9789
.85
4822
91.1
048
4792
.35
4872
93.6
048
9794
.85
4922
96.1
049
4797
.35
4972
98.6
047
7388
.65
4798
89.9
048
2391
.15
4848
92.4
048
7393
.65
4898
94.9
049
2396
.15
4948
97.4
049
7398
.65
4774
88.7
047
9989
.95
4824
91.2
048
4992
.45
4874
93.7
048
9994
.95
4924
96.2
049
4997
.45
4974
98.7
0
4775
88.7
548
0090
.00
4825
91.2
548
5092
.50
4875
93.7
549
0095
.00
4925
96.2
549
5097
.50
4975
98.7
547
7688
.80
4801
90.0
548
2691
.30
4851
92.5
548
7693
.80
4901
95.0
549
2696
.30
4951
97.5
549
7698
.80
4777
88.8
548
0290
.10
4827
91.3
548
5292
.60
4877
93.8
549
0295
.10
4927
96.3
549
5297
.60
4977
98.8
547
7888
.90
4803
90.1
548
2891
.40
4853
92.6
548
7893
.90
4903
95.1
549
2896
.40
4953
97.6
549
7898
.90
4779
88.9
548
0490
.20
4829
91.4
548
5492
.70
4879
93.9
549
0495
.20
4929
96.4
549
5497
.70
4979
98.9
5
Part 1 Tax Deduction Tables
28
23 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
4980
99.0
050
0510
0.25
5030
101.
5050
5510
2.75
5080
104.
0051
0510
5.25
5130
106.
5051
5510
7.75
5180
109.
0049
8199
.05
5006
100.
3050
3110
1.55
5056
102.
8050
8110
4.05
5106
105.
3051
3110
6.55
5156
107.
8051
8110
9.05
4982
99.1
050
0710
0.35
5032
101.
6050
5710
2.85
5082
104.
1051
0710
5.35
5132
106.
6051
5710
7.85
5182
109.
1049
8399
.15
5008
100.
4050
3310
1.65
5058
102.
9050
8310
4.15
5108
105.
4051
3310
6.65
5158
107.
9051
8310
9.15
4984
99.2
050
0910
0.45
5034
101.
7050
5910
2.95
5084
104.
2051
0910
5.45
5134
106.
7051
5910
7.95
5184
109.
20
4985
99.2
550
1010
0.50
5035
101.
7550
6010
3.00
5085
104.
2551
1010
5.50
5135
106.
7551
6010
8.00
5185
109.
2549
8699
.30
5011
100.
5550
3610
1.80
5061
103.
0550
8610
4.30
5111
105.
5551
3610
6.80
5161
108.
0551
8610
9.30
4987
99.3
550
1210
0.60
5037
101.
8550
6210
3.10
5087
104.
3551
1210
5.60
5137
106.
8551
6210
8.10
5187
109.
3549
8899
.40
5013
100.
6550
3810
1.90
5063
103.
1550
8810
4.40
5113
105.
6551
3810
6.90
5163
108.
1551
8810
9.40
4989
99.4
550
1410
0.70
5039
101.
9550
6410
3.20
5089
104.
4551
1410
5.70
5139
106.
9551
6410
8.20
5189
109.
45
4990
99.5
050
1510
0.75
5040
102.
0050
6510
3.25
5090
104.
5051
1510
5.75
5140
107.
0051
6510
8.25
5190
109.
5049
9199
.55
5016
100.
8050
4110
2.05
5066
103.
3050
9110
4.55
5116
105.
8051
4110
7.05
5166
108.
3051
9110
9.55
4992
99.6
050
1710
0.85
5042
102.
1050
6710
3.35
5092
104.
6051
1710
5.85
5142
107.
1051
6710
8.35
5192
109.
6049
9399
.65
5018
100.
9050
4310
2.15
5068
103.
4050
9310
4.65
5118
105.
9051
4310
7.15
5168
108.
4051
9310
9.65
4994
99.7
050
1910
0.95
5044
102.
2050
6910
3.45
5094
104.
7051
1910
5.95
5144
107.
2051
6910
8.45
5194
109.
70
4995
99.7
550
2010
1.00
5045
102.
2550
7010
3.50
5095
104.
7551
2010
6.00
5145
107.
2551
7010
8.50
5195
109.
7549
9699
.80
5021
101.
0550
4610
2.30
5071
103.
5550
9610
4.80
5121
106.
0551
4610
7.30
5171
108.
5551
9610
9.80
4997
99.8
550
2210
1.10
5047
102.
3550
7210
3.60
5097
104.
8551
2210
6.10
5147
107.
3551
7210
8.60
5197
109.
8549
9899
.90
5023
101.
1550
4810
2.40
5073
103.
6550
9810
4.90
5123
106.
1551
4810
7.40
5173
108.
6551
9810
9.90
4999
99.9
550
2410
1.20
5049
102.
4550
7410
3.70
5099
104.
9551
2410
6.20
5149
107.
4551
7410
8.70
5199
109.
95
5000
100.
0050
2510
1.25
5050
102.
5050
7510
3.75
5100
105.
0051
2510
6.25
5150
107.
5051
7510
8.75
5200
110.
0050
0110
0.05
5026
101.
3050
5110
2.55
5076
103.
8051
0110
5.05
5126
106.
3051
5110
7.55
5176
108.
8052
0111
0.05
5002
100.
1050
2710
1.35
5052
102.
6050
7710
3.85
5102
105.
1051
2710
6.35
5152
107.
6051
7710
8.85
5202
110.
1050
0310
0.15
5028
101.
4050
5310
2.65
5078
103.
9051
0310
5.15
5128
106.
4051
5310
7.65
5178
108.
9052
0311
0.15
5004
100.
2050
2910
1.45
5054
102.
7050
7910
3.95
5104
105.
2051
2910
6.45
5154
107.
7051
7910
8.95
5204
110.
20
Part 1 Tax Deduction Tables
29
24 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
5205
110.
2552
3011
1.50
5255
112.
7552
8011
4.00
5305
115.
2553
3011
6.50
5355
117.
7553
8011
9.00
5405
120.
2552
0611
0.30
5231
111.
5552
5611
2.80
5281
114.
0553
0611
5.30
5331
116.
5553
5611
7.80
5381
119.
0554
0612
0.30
5207
110.
3552
3211
1.60
5257
112.
8552
8211
4.10
5307
115.
3553
3211
6.60
5357
117.
8553
8211
9.10
5407
120.
3552
0811
0.40
5233
111.
6552
5811
2.90
5283
114.
1553
0811
5.40
5333
116.
6553
5811
7.90
5383
119.
1554
0812
0.40
5209
110.
4552
3411
1.70
5259
112.
9552
8411
4.20
5309
115.
4553
3411
6.70
5359
117.
9553
8411
9.20
5409
120.
45
5210
110.
5052
3511
1.75
5260
113.
0052
8511
4.25
5310
115.
5053
3511
6.75
5360
118.
0053
8511
9.25
5410
120.
5052
1111
0.55
5236
111.
8052
6111
3.05
5286
114.
3053
1111
5.55
5336
116.
8053
6111
8.05
5386
119.
3054
1112
0.55
5212
110.
6052
3711
1.85
5262
113.
1052
8711
4.35
5312
115.
6053
3711
6.85
5362
118.
1053
8711
9.35
5412
120.
6052
1311
0.65
5238
111.
9052
6311
3.15
5288
114.
4053
1311
5.65
5338
116.
9053
6311
8.15
5388
119.
4054
1312
0.65
5214
110.
7052
3911
1.95
5264
113.
2052
8911
4.45
5314
115.
7053
3911
6.95
5364
118.
2053
8911
9.45
5414
120.
70
5215
110.
7552
4011
2.00
5265
113.
2552
9011
4.50
5315
115.
7553
4011
7.00
5365
118.
2553
9011
9.50
5415
120.
7552
1611
0.80
5241
112.
0552
6611
3.30
5291
114.
5553
1611
5.80
5341
117.
0553
6611
8.30
5391
119.
5554
1612
0.80
5217
110.
8552
4211
2.10
5267
113.
3552
9211
4.60
5317
115.
8553
4211
7.10
5367
118.
3553
9211
9.60
5417
120.
8552
1811
0.90
5243
112.
1552
6811
3.40
5293
114.
6553
1811
5.90
5343
117.
1553
6811
8.40
5393
119.
6554
1812
0.90
5219
110.
9552
4411
2.20
5269
113.
4552
9411
4.70
5319
115.
9553
4411
7.20
5369
118.
4553
9411
9.70
5419
120.
95
5220
111.
0052
4511
2.25
5270
113.
5052
9511
4.75
5320
116.
0053
4511
7.25
5370
118.
5053
9511
9.75
5420
121.
0052
2111
1.05
5246
112.
3052
7111
3.55
5296
114.
8053
2111
6.05
5346
117.
3053
7111
8.55
5396
119.
8054
2112
1.05
5222
111.
1052
4711
2.35
5272
113.
6052
9711
4.85
5322
116.
1053
4711
7.35
5372
118.
6053
9711
9.85
5422
121.
1052
2311
1.15
5248
112.
4052
7311
3.65
5298
114.
9053
2311
6.15
5348
117.
4053
7311
8.65
5398
119.
9054
2312
1.15
5224
111.
2052
4911
2.45
5274
113.
7052
9911
4.95
5324
116.
2053
4911
7.45
5374
118.
7053
9911
9.95
5424
121.
20
5225
111.
2552
5011
2.50
5275
113.
7553
0011
5.00
5325
116.
2553
5011
7.50
5375
118.
7554
0012
0.00
5425
121.
2552
2611
1.30
5251
112.
5552
7611
3.80
5301
115.
0553
2611
6.30
5351
117.
5553
7611
8.80
5401
120.
0554
2612
1.30
5227
111.
3552
5211
2.60
5277
113.
8553
0211
5.10
5327
116.
3553
5211
7.60
5377
118.
8554
0212
0.10
5427
121.
3552
2811
1.40
5253
112.
6552
7811
3.90
5303
115.
1553
2811
6.40
5353
117.
6553
7811
8.90
5403
120.
1554
2812
1.40
5229
111.
4552
5411
2.70
5279
113.
9553
0411
5.20
5329
116.
4553
5411
7.70
5379
118.
9554
0412
0.20
5429
121.
45
Part 1 Tax Deduction Tables
30
25 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
5430
121.
5054
5512
2.75
5480
124.
0055
0512
5.25
5530
126.
5055
5512
7.75
5580
129.
0056
0513
0.25
5630
131.
5054
3112
1.55
5456
122.
8054
8112
4.05
5506
125.
3055
3112
6.55
5556
127.
8055
8112
9.05
5606
130.
3056
3113
1.55
5432
121.
6054
5712
2.85
5482
124.
1055
0712
5.35
5532
126.
6055
5712
7.85
5582
129.
1056
0713
0.35
5632
131.
6054
3312
1.65
5458
122.
9054
8312
4.15
5508
125.
4055
3312
6.65
5558
127.
9055
8312
9.15
5608
130.
4056
3313
1.65
5434
121.
7054
5912
2.95
5484
124.
2055
0912
5.45
5534
126.
7055
5912
7.95
5584
129.
2056
0913
0.45
5634
131.
70
5435
121.
7554
6012
3.00
5485
124.
2555
1012
5.50
5535
126.
7555
6012
8.00
5585
129.
2556
1013
0.50
5635
131.
7554
3612
1.80
5461
123.
0554
8612
4.30
5511
125.
5555
3612
6.80
5561
128.
0555
8612
9.30
5611
130.
5556
3613
1.80
5437
121.
8554
6212
3.10
5487
124.
3555
1212
5.60
5537
126.
8555
6212
8.10
5587
129.
3556
1213
0.60
5637
131.
8554
3812
1.90
5463
123.
1554
8812
4.40
5513
125.
6555
3812
6.90
5563
128.
1555
8812
9.40
5613
130.
6556
3813
1.90
5439
121.
9554
6412
3.20
5489
124.
4555
1412
5.70
5539
126.
9555
6412
8.20
5589
129.
4556
1413
0.70
5639
131.
95
5440
122.
0054
6512
3.25
5490
124.
5055
1512
5.75
5540
127.
0055
6512
8.25
5590
129.
5056
1513
0.75
5640
132.
0054
4112
2.05
5466
123.
3054
9112
4.55
5516
125.
8055
4112
7.05
5566
128.
3055
9112
9.55
5616
130.
8056
4113
2.05
5442
122.
1054
6712
3.35
5492
124.
6055
1712
5.85
5542
127.
1055
6712
8.35
5592
129.
6056
1713
0.85
5642
132.
1054
4312
2.15
5468
123.
4054
9312
4.65
5518
125.
9055
4312
7.15
5568
128.
4055
9312
9.65
5618
130.
9056
4313
2.15
5444
122.
2054
6912
3.45
5494
124.
7055
1912
5.95
5544
127.
2055
6912
8.45
5594
129.
7056
1913
0.95
5644
132.
20
5445
122.
2554
7012
3.50
5495
124.
7555
2012
6.00
5545
127.
2555
7012
8.50
5595
129.
7556
2013
1.00
5645
132.
2554
4612
2.30
5471
123.
5554
9612
4.80
5521
126.
0555
4612
7.30
5571
128.
5555
9612
9.80
5621
131.
0556
4613
2.30
5447
122.
3554
7212
3.60
5497
124.
8555
2212
6.10
5547
127.
3555
7212
8.60
5597
129.
8556
2213
1.10
5647
132.
3554
4812
2.40
5473
123.
6554
9812
4.90
5523
126.
1555
4812
7.40
5573
128.
6555
9812
9.90
5623
131.
1556
4813
2.40
5449
122.
4554
7412
3.70
5499
124.
9555
2412
6.20
5549
127.
4555
7412
8.70
5599
129.
9556
2413
1.20
5649
132.
45
5450
122.
5054
7512
3.75
5500
125.
0055
2512
6.25
5550
127.
5055
7512
8.75
5600
130.
0056
2513
1.25
5650
132.
5054
5112
2.55
5476
123.
8055
0112
5.05
5526
126.
3055
5112
7.55
5576
128.
8056
0113
0.05
5626
131.
3056
5113
2.55
5452
122.
6054
7712
3.85
5502
125.
1055
2712
6.35
5552
127.
6055
7712
8.85
5602
130.
1056
2713
1.35
5652
132.
6054
5312
2.65
5478
123.
9055
0312
5.15
5528
126.
4055
5312
7.65
5578
128.
9056
0313
0.15
5628
131.
4056
5313
2.65
5454
122.
7054
7912
3.95
5504
125.
2055
2912
6.45
5554
127.
7055
7912
8.95
5604
130.
2056
2913
1.45
5654
132.
70
Part 1 Tax Deduction Tables
31
26 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
5655
132.
7556
8013
4.00
5705
135.
2557
3013
6.50
5755
137.
7557
8013
9.00
5805
140.
2558
3014
1.50
5855
142.
7556
5613
2.80
5681
134.
0557
0613
5.30
5731
136.
5557
5613
7.80
5781
139.
0558
0614
0.30
5831
141.
5558
5614
2.80
5657
132.
8556
8213
4.10
5707
135.
3557
3213
6.60
5757
137.
8557
8213
9.10
5807
140.
3558
3214
1.60
5857
142.
8556
5813
2.90
5683
134.
1557
0813
5.40
5733
136.
6557
5813
7.90
5783
139.
1558
0814
0.40
5833
141.
6558
5814
2.90
5659
132.
9556
8413
4.20
5709
135.
4557
3413
6.70
5759
137.
9557
8413
9.20
5809
140.
4558
3414
1.70
5859
142.
95
5660
133.
0056
8513
4.25
5710
135.
5057
3513
6.75
5760
138.
0057
8513
9.25
5810
140.
5058
3514
1.75
5860
143.
0056
6113
3.05
5686
134.
3057
1113
5.55
5736
136.
8057
6113
8.05
5786
139.
3058
1114
0.55
5836
141.
8058
6114
3.05
5662
133.
1056
8713
4.35
5712
135.
6057
3713
6.85
5762
138.
1057
8713
9.35
5812
140.
6058
3714
1.85
5862
143.
1056
6313
3.15
5688
134.
4057
1313
5.65
5738
136.
9057
6313
8.15
5788
139.
4058
1314
0.65
5838
141.
9058
6314
3.15
5664
133.
2056
8913
4.45
5714
135.
7057
3913
6.95
5764
138.
2057
8913
9.45
5814
140.
7058
3914
1.95
5864
143.
20
5665
133.
2556
9013
4.50
5715
135.
7557
4013
7.00
5765
138.
2557
9013
9.50
5815
140.
7558
4014
2.00
5865
143.
2556
6613
3.30
5691
134.
5557
1613
5.80
5741
137.
0557
6613
8.30
5791
139.
5558
1614
0.80
5841
142.
0558
6614
3.30
5667
133.
3556
9213
4.60
5717
135.
8557
4213
7.10
5767
138.
3557
9213
9.60
5817
140.
8558
4214
2.10
5867
143.
3556
6813
3.40
5693
134.
6557
1813
5.90
5743
137.
1557
6813
8.40
5793
139.
6558
1814
0.90
5843
142.
1558
6814
3.40
5669
133.
4556
9413
4.70
5719
135.
9557
4413
7.20
5769
138.
4557
9413
9.70
5819
140.
9558
4414
2.20
5869
143.
45
5670
133.
5056
9513
4.75
5720
136.
0057
4513
7.25
5770
138.
5057
9513
9.75
5820
141.
0058
4514
2.25
5870
143.
5056
7113
3.55
5696
134.
8057
2113
6.05
5746
137.
3057
7113
8.55
5796
139.
8058
2114
1.05
5846
142.
3058
7114
3.55
5672
133.
6056
9713
4.85
5722
136.
1057
4713
7.35
5772
138.
6057
9713
9.85
5822
141.
1058
4714
2.35
5872
143.
6056
7313
3.65
5698
134.
9057
2313
6.15
5748
137.
4057
7313
8.65
5798
139.
9058
2314
1.15
5848
142.
4058
7314
3.65
5674
133.
7056
9913
4.95
5724
136.
2057
4913
7.45
5774
138.
7057
9913
9.95
5824
141.
2058
4914
2.45
5874
143.
70
5675
133.
7557
0013
5.00
5725
136.
2557
5013
7.50
5775
138.
7558
0014
0.00
5825
141.
2558
5014
2.50
5875
143.
7556
7613
3.80
5701
135.
0557
2613
6.30
5751
137.
5557
7613
8.80
5801
140.
0558
2614
1.30
5851
142.
5558
7614
3.80
5677
133.
8557
0213
5.10
5727
136.
3557
5213
7.60
5777
138.
8558
0214
0.10
5827
141.
3558
5214
2.60
5877
143.
8556
7813
3.90
5703
135.
1557
2813
6.40
5753
137.
6557
7813
8.90
5803
140.
1558
2814
1.40
5853
142.
6558
7814
3.90
5679
133.
9557
0413
5.20
5729
136.
4557
5413
7.70
5779
138.
9558
0414
0.20
5829
141.
4558
5414
2.70
5879
143.
95
Part 1 Tax Deduction Tables
32
27 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
5880
144.
0059
0514
5.25
5930
146.
5059
5514
7.75
5980
149.
0060
0515
0.63
6030
153.
7560
5515
6.88
6080
160.
0058
8114
4.05
5906
145.
3059
3114
6.55
5956
147.
8059
8114
9.05
6006
150.
7560
3115
3.88
6056
157.
0060
8116
0.13
5882
144.
1059
0714
5.35
5932
146.
6059
5714
7.85
5982
149.
1060
0715
0.88
6032
154.
0060
5715
7.13
6082
160.
2558
8314
4.15
5908
145.
4059
3314
6.65
5958
147.
9059
8314
9.15
6008
151.
0060
3315
4.13
6058
157.
2560
8316
0.38
5884
144.
2059
0914
5.45
5934
146.
7059
5914
7.95
5984
149.
2060
0915
1.13
6034
154.
2560
5915
7.38
6084
160.
50
5885
144.
2559
1014
5.50
5935
146.
7559
6014
8.00
5985
149.
2560
1015
1.25
6035
154.
3860
6015
7.50
6085
160.
6358
8614
4.30
5911
145.
5559
3614
6.80
5961
148.
0559
8614
9.30
6011
151.
3860
3615
4.50
6061
157.
6360
8616
0.75
5887
144.
3559
1214
5.60
5937
146.
8559
6214
8.10
5987
149.
3560
1215
1.50
6037
154.
6360
6215
7.75
6087
160.
8858
8814
4.40
5913
145.
6559
3814
6.90
5963
148.
1559
8814
9.40
6013
151.
6360
3815
4.75
6063
157.
8860
8816
1.00
5889
144.
4559
1414
5.70
5939
146.
9559
6414
8.20
5989
149.
4560
1415
1.75
6039
154.
8860
6415
8.00
6089
161.
13
5890
144.
5059
1514
5.75
5940
147.
0059
6514
8.25
5990
149.
5060
1515
1.88
6040
155.
0060
6515
8.13
6090
161.
2558
9114
4.55
5916
145.
8059
4114
7.05
5966
148.
3059
9114
9.55
6016
152.
0060
4115
5.13
6066
158.
2560
9116
1.38
5892
144.
6059
1714
5.85
5942
147.
1059
6714
8.35
5992
149.
6060
1715
2.13
6042
155.
2560
6715
8.38
6092
161.
5058
9314
4.65
5918
145.
9059
4314
7.15
5968
148.
4059
9314
9.65
6018
152.
2560
4315
5.38
6068
158.
5060
9316
1.63
5894
144.
7059
1914
5.95
5944
147.
2059
6914
8.45
5994
149.
7060
1915
2.38
6044
155.
5060
6915
8.63
6094
161.
75
5895
144.
7559
2014
6.00
5945
147.
2559
7014
8.50
5995
149.
7560
2015
2.50
6045
155.
6360
7015
8.75
6095
161.
8858
9614
4.80
5921
146.
0559
4614
7.30
5971
148.
5559
9614
9.80
6021
152.
6360
4615
5.75
6071
158.
8860
9616
2.00
5897
144.
8559
2214
6.10
5947
147.
3559
7214
8.60
5997
149.
8560
2215
2.75
6047
155.
8860
7215
9.00
6097
162.
1358
9814
4.90
5923
146.
1559
4814
7.40
5973
148.
6559
9814
9.90
6023
152.
8860
4815
6.00
6073
159.
1360
9816
2.25
5899
144.
9559
2414
6.20
5949
147.
4559
7414
8.70
5999
149.
9560
2415
3.00
6049
156.
1360
7415
9.25
6099
162.
38
5900
145.
0059
2514
6.25
5950
147.
5059
7514
8.75
6000
150.
0060
2515
3.13
6050
156.
2560
7515
9.38
6100
162.
5059
0114
5.05
5926
146.
3059
5114
7.55
5976
148.
8060
0115
0.13
6026
153.
2560
5115
6.38
6076
159.
5061
0116
2.63
5902
145.
1059
2714
6.35
5952
147.
6059
7714
8.85
6002
150.
2560
2715
3.38
6052
156.
5060
7715
9.63
6102
162.
7559
0314
5.15
5928
146.
4059
5314
7.65
5978
148.
9060
0315
0.38
6028
153.
5060
5315
6.63
6078
159.
7561
0316
2.88
5904
145.
2059
2914
6.45
5954
147.
7059
7914
8.95
6004
150.
5060
2915
3.63
6054
156.
7560
7915
9.88
6104
163.
00
Part 1 Tax Deduction Tables
33
28 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
6105
163.
1361
3016
6.25
6155
169.
3861
8017
2.50
6205
175.
6362
3017
8.75
6255
181.
8862
8018
5.00
6305
188.
1361
0616
3.25
6131
166.
3861
5616
9.50
6181
172.
6362
0617
5.75
6231
178.
8862
5618
2.00
6281
185.
1363
0618
8.25
6107
163.
3861
3216
6.50
6157
169.
6361
8217
2.75
6207
175.
8862
3217
9.00
6257
182.
1362
8218
5.25
6307
188.
3861
0816
3.50
6133
166.
6361
5816
9.75
6183
172.
8862
0817
6.00
6233
179.
1362
5818
2.25
6283
185.
3863
0818
8.50
6109
163.
6361
3416
6.75
6159
169.
8861
8417
3.00
6209
176.
1362
3417
9.25
6259
182.
3862
8418
5.50
6309
188.
63
6110
163.
7561
3516
6.88
6160
170.
0061
8517
3.13
6210
176.
2562
3517
9.38
6260
182.
5062
8518
5.63
6310
188.
7561
1116
3.88
6136
167.
0061
6117
0.13
6186
173.
2562
1117
6.38
6236
179.
5062
6118
2.63
6286
185.
7563
1118
8.88
6112
164.
0061
3716
7.13
6162
170.
2561
8717
3.38
6212
176.
5062
3717
9.63
6262
182.
7562
8718
5.88
6312
189.
0061
1316
4.13
6138
167.
2561
6317
0.38
6188
173.
5062
1317
6.63
6238
179.
7562
6318
2.88
6288
186.
0063
1318
9.13
6114
164.
2561
3916
7.38
6164
170.
5061
8917
3.63
6214
176.
7562
3917
9.88
6264
183.
0062
8918
6.13
6314
189.
25
6115
164.
3861
4016
7.50
6165
170.
6361
9017
3.75
6215
176.
8862
4018
0.00
6265
183.
1362
9018
6.25
6315
189.
3861
1616
4.50
6141
167.
6361
6617
0.75
6191
173.
8862
1617
7.00
6241
180.
1362
6618
3.25
6291
186.
3863
1618
9.50
6117
164.
6361
4216
7.75
6167
170.
8861
9217
4.00
6217
177.
1362
4218
0.25
6267
183.
3862
9218
6.50
6317
189.
6361
1816
4.75
6143
167.
8861
6817
1.00
6193
174.
1362
1817
7.25
6243
180.
3862
6818
3.50
6293
186.
6363
1818
9.75
6119
164.
8861
4416
8.00
6169
171.
1361
9417
4.25
6219
177.
3862
4418
0.50
6269
183.
6362
9418
6.75
6319
189.
88
6120
165.
0061
4516
8.13
6170
171.
2561
9517
4.38
6220
177.
5062
4518
0.63
6270
183.
7562
9518
6.88
6320
190.
0061
2116
5.13
6146
168.
2561
7117
1.38
6196
174.
5062
2117
7.63
6246
180.
7562
7118
3.88
6296
187.
0063
2119
0.13
6122
165.
2561
4716
8.38
6172
171.
5061
9717
4.63
6222
177.
7562
4718
0.88
6272
184.
0062
9718
7.13
6322
190.
2561
2316
5.38
6148
168.
5061
7317
1.63
6198
174.
7562
2317
7.88
6248
181.
0062
7318
4.13
6298
187.
2563
2319
0.38
6124
165.
5061
4916
8.63
6174
171.
7561
9917
4.88
6224
178.
0062
4918
1.13
6274
184.
2562
9918
7.38
6324
190.
50
6125
165.
6361
5016
8.75
6175
171.
8862
0017
5.00
6225
178.
1362
5018
1.25
6275
184.
3863
0018
7.50
6325
190.
6361
2616
5.75
6151
168.
8861
7617
2.00
6201
175.
1362
2617
8.25
6251
181.
3862
7618
4.50
6301
187.
6363
2619
0.75
6127
165.
8861
5216
9.00
6177
172.
1362
0217
5.25
6227
178.
3862
5218
1.50
6277
184.
6363
0218
7.75
6327
190.
8861
2816
6.00
6153
169.
1361
7817
2.25
6203
175.
3862
2817
8.50
6253
181.
6362
7818
4.75
6303
187.
8863
2819
1.00
6129
166.
1361
5416
9.25
6179
172.
3862
0417
5.50
6229
178.
6362
5418
1.75
6279
184.
8863
0418
8.00
6329
191.
13
Part 1 Tax Deduction Tables
34
29 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
6330
191.
2563
5519
4.38
6380
197.
5064
0520
0.63
6430
203.
7564
5520
6.88
6480
210.
0065
0521
3.13
6530
216.
2563
3119
1.38
6356
194.
5063
8119
7.63
6406
200.
7564
3120
3.88
6456
207.
0064
8121
0.13
6506
213.
2565
3121
6.38
6332
191.
5063
5719
4.63
6382
197.
7564
0720
0.88
6432
204.
0064
5720
7.13
6482
210.
2565
0721
3.38
6532
216.
5063
3319
1.63
6358
194.
7563
8319
7.88
6408
201.
0064
3320
4.13
6458
207.
2564
8321
0.38
6508
213.
5065
3321
6.63
6334
191.
7563
5919
4.88
6384
198.
0064
0920
1.13
6434
204.
2564
5920
7.38
6484
210.
5065
0921
3.63
6534
216.
75
6335
191.
8863
6019
5.00
6385
198.
1364
1020
1.25
6435
204.
3864
6020
7.50
6485
210.
6365
1021
3.75
6535
216.
8863
3619
2.00
6361
195.
1363
8619
8.25
6411
201.
3864
3620
4.50
6461
207.
6364
8621
0.75
6511
213.
8865
3621
7.00
6337
192.
1363
6219
5.25
6387
198.
3864
1220
1.50
6437
204.
6364
6220
7.75
6487
210.
8865
1221
4.00
6537
217.
1363
3819
2.25
6363
195.
3863
8819
8.50
6413
201.
6364
3820
4.75
6463
207.
8864
8821
1.00
6513
214.
1365
3821
7.25
6339
192.
3863
6419
5.50
6389
198.
6364
1420
1.75
6439
204.
8864
6420
8.00
6489
211.
1365
1421
4.25
6539
217.
38
6340
192.
5063
6519
5.63
6390
198.
7564
1520
1.88
6440
205.
0064
6520
8.13
6490
211.
2565
1521
4.38
6540
217.
5063
4119
2.63
6366
195.
7563
9119
8.88
6416
202.
0064
4120
5.13
6466
208.
2564
9121
1.38
6516
214.
5065
4121
7.63
6342
192.
7563
6719
5.88
6392
199.
0064
1720
2.13
6442
205.
2564
6720
8.38
6492
211.
5065
1721
4.63
6542
217.
7563
4319
2.88
6368
196.
0063
9319
9.13
6418
202.
2564
4320
5.38
6468
208.
5064
9321
1.63
6518
214.
7565
4321
7.88
6344
193.
0063
6919
6.13
6394
199.
2564
1920
2.38
6444
205.
5064
6920
8.63
6494
211.
7565
1921
4.88
6544
218.
00
6345
193.
1363
7019
6.25
6395
199.
3864
2020
2.50
6445
205.
6364
7020
8.75
6495
211.
8865
2021
5.00
6545
218.
1363
4619
3.25
6371
196.
3863
9619
9.50
6421
202.
6364
4620
5.75
6471
208.
8864
9621
2.00
6521
215.
1365
4621
8.25
6347
193.
3863
7219
6.50
6397
199.
6364
2220
2.75
6447
205.
8864
7220
9.00
6497
212.
1365
2221
5.25
6547
218.
3863
4819
3.50
6373
196.
6363
9819
9.75
6423
202.
8864
4820
6.00
6473
209.
1364
9821
2.25
6523
215.
3865
4821
8.50
6349
193.
6363
7419
6.75
6399
199.
8864
2420
3.00
6449
206.
1364
7420
9.25
6499
212.
3865
2421
5.50
6549
218.
63
6350
193.
7563
7519
6.88
6400
200.
0064
2520
3.13
6450
206.
2564
7520
9.38
6500
212.
5065
2521
5.63
6550
218.
7563
5119
3.88
6376
197.
0064
0120
0.13
6426
203.
2564
5120
6.38
6476
209.
5065
0121
2.63
6526
215.
7565
5121
8.88
6352
194.
0063
7719
7.13
6402
200.
2564
2720
3.38
6452
206.
5064
7720
9.63
6502
212.
7565
2721
5.88
6552
219.
0063
5319
4.13
6378
197.
2564
0320
0.38
6428
203.
5064
5320
6.63
6478
209.
7565
0321
2.88
6528
216.
0065
5321
9.13
6354
194.
2563
7919
7.38
6404
200.
5064
2920
3.63
6454
206.
7564
7920
9.88
6504
213.
0065
2921
6.13
6554
219.
25
Part 1 Tax Deduction Tables
35
30 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
6555
219.
3865
8022
2.50
6605
225.
6366
3022
8.75
6655
231.
8866
8023
5.00
6705
238.
1367
3024
1.25
6755
244.
3865
5621
9.50
6581
222.
6366
0622
5.75
6631
228.
8866
5623
2.00
6681
235.
1367
0623
8.25
6731
241.
3867
5624
4.50
6557
219.
6365
8222
2.75
6607
225.
8866
3222
9.00
6657
232.
1366
8223
5.25
6707
238.
3867
3224
1.50
6757
244.
6365
5821
9.75
6583
222.
8866
0822
6.00
6633
229.
1366
5823
2.25
6683
235.
3867
0823
8.50
6733
241.
6367
5824
4.75
6559
219.
8865
8422
3.00
6609
226.
1366
3422
9.25
6659
232.
3866
8423
5.50
6709
238.
6367
3424
1.75
6759
244.
88
6560
220.
0065
8522
3.13
6610
226.
2566
3522
9.38
6660
232.
5066
8523
5.63
6710
238.
7567
3524
1.88
6760
245.
0065
6122
0.13
6586
223.
2566
1122
6.38
6636
229.
5066
6123
2.63
6686
235.
7567
1123
8.88
6736
242.
0067
6124
5.13
6562
220.
2565
8722
3.38
6612
226.
5066
3722
9.63
6662
232.
7566
8723
5.88
6712
239.
0067
3724
2.13
6762
245.
2565
6322
0.38
6588
223.
5066
1322
6.63
6638
229.
7566
6323
2.88
6688
236.
0067
1323
9.13
6738
242.
2567
6324
5.38
6564
220.
5065
8922
3.63
6614
226.
7566
3922
9.88
6664
233.
0066
8923
6.13
6714
239.
2567
3924
2.38
6764
245.
50
6565
220.
6365
9022
3.75
6615
226.
8866
4023
0.00
6665
233.
1366
9023
6.25
6715
239.
3867
4024
2.50
6765
245.
6365
6622
0.75
6591
223.
8866
1622
7.00
6641
230.
1366
6623
3.25
6691
236.
3867
1623
9.50
6741
242.
6367
6624
5.75
6567
220.
8865
9222
4.00
6617
227.
1366
4223
0.25
6667
233.
3866
9223
6.50
6717
239.
6367
4224
2.75
6767
245.
8865
6822
1.00
6593
224.
1366
1822
7.25
6643
230.
3866
6823
3.50
6693
236.
6367
1823
9.75
6743
242.
8867
6824
6.00
6569
221.
1365
9422
4.25
6619
227.
3866
4423
0.50
6669
233.
6366
9423
6.75
6719
239.
8867
4424
3.00
6769
246.
13
6570
221.
2565
9522
4.38
6620
227.
5066
4523
0.63
6670
233.
7566
9523
6.88
6720
240.
0067
4524
3.13
6770
246.
2565
7122
1.38
6596
224.
5066
2122
7.63
6646
230.
7566
7123
3.88
6696
237.
0067
2124
0.13
6746
243.
2567
7124
6.38
6572
221.
5065
9722
4.63
6622
227.
7566
4723
0.88
6672
234.
0066
9723
7.13
6722
240.
2567
4724
3.38
6772
246.
5065
7322
1.63
6598
224.
7566
2322
7.88
6648
231.
0066
7323
4.13
6698
237.
2567
2324
0.38
6748
243.
5067
7324
6.63
6574
221.
7565
9922
4.88
6624
228.
0066
4923
1.13
6674
234.
2566
9923
7.38
6724
240.
5067
4924
3.63
6774
246.
75
6575
221.
8866
0022
5.00
6625
228.
1366
5023
1.25
6675
234.
3867
0023
7.50
6725
240.
6367
5024
3.75
6775
246.
8865
7622
2.00
6601
225.
1366
2622
8.25
6651
231.
3866
7623
4.50
6701
237.
6367
2624
0.75
6751
243.
8867
7624
7.00
6577
222.
1366
0222
5.25
6627
228.
3866
5223
1.50
6677
234.
6367
0223
7.75
6727
240.
8867
5224
4.00
6777
247.
1365
7822
2.25
6603
225.
3866
2822
8.50
6653
231.
6366
7823
4.75
6703
237.
8867
2824
1.00
6753
244.
1367
7824
7.25
6579
222.
3866
0422
5.50
6629
228.
6366
5423
1.75
6679
234.
8867
0423
8.00
6729
241.
1367
5424
4.25
6779
247.
38
Part 1 Tax Deduction Tables
36
31 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
6780
247.
5068
0525
0.63
6830
253.
7568
5525
6.88
6880
260.
0069
0526
3.13
6930
266.
2569
5526
9.38
6980
272.
5067
8124
7.63
6806
250.
7568
3125
3.88
6856
257.
0068
8126
0.13
6906
263.
2569
3126
6.38
6956
269.
5069
8127
2.63
6782
247.
7568
0725
0.88
6832
254.
0068
5725
7.13
6882
260.
2569
0726
3.38
6932
266.
5069
5726
9.63
6982
272.
7567
8324
7.88
6808
251.
0068
3325
4.13
6858
257.
2568
8326
0.38
6908
263.
5069
3326
6.63
6958
269.
7569
8327
2.88
6784
248.
0068
0925
1.13
6834
254.
2568
5925
7.38
6884
260.
5069
0926
3.63
6934
266.
7569
5926
9.88
6984
273.
00
6785
248.
1368
1025
1.25
6835
254.
3868
6025
7.50
6885
260.
6369
1026
3.75
6935
266.
8869
6027
0.00
6985
273.
1367
8624
8.25
6811
251.
3868
3625
4.50
6861
257.
6368
8626
0.75
6911
263.
8869
3626
7.00
6961
270.
1369
8627
3.25
6787
248.
3868
1225
1.50
6837
254.
6368
6225
7.75
6887
260.
8869
1226
4.00
6937
267.
1369
6227
0.25
6987
273.
3867
8824
8.50
6813
251.
6368
3825
4.75
6863
257.
8868
8826
1.00
6913
264.
1369
3826
7.25
6963
270.
3869
8827
3.50
6789
248.
6368
1425
1.75
6839
254.
8868
6425
8.00
6889
261.
1369
1426
4.25
6939
267.
3869
6427
0.50
6989
273.
63
6790
248.
7568
1525
1.88
6840
255.
0068
6525
8.13
6890
261.
2569
1526
4.38
6940
267.
5069
6527
0.63
6990
273.
7567
9124
8.88
6816
252.
0068
4125
5.13
6866
258.
2568
9126
1.38
6916
264.
5069
4126
7.63
6966
270.
7569
9127
3.88
6792
249.
0068
1725
2.13
6842
255.
2568
6725
8.38
6892
261.
5069
1726
4.63
6942
267.
7569
6727
0.88
6992
274.
0067
9324
9.13
6818
252.
2568
4325
5.38
6868
258.
5068
9326
1.63
6918
264.
7569
4326
7.88
6968
271.
0069
9327
4.13
6794
249.
2568
1925
2.38
6844
255.
5068
6925
8.63
6894
261.
7569
1926
4.88
6944
268.
0069
6927
1.13
6994
274.
25
6795
249.
3868
2025
2.50
6845
255.
6368
7025
8.75
6895
261.
8869
2026
5.00
6945
268.
1369
7027
1.25
6995
274.
3867
9624
9.50
6821
252.
6368
4625
5.75
6871
258.
8868
9626
2.00
6921
265.
1369
4626
8.25
6971
271.
3869
9627
4.50
6797
249.
6368
2225
2.75
6847
255.
8868
7225
9.00
6897
262.
1369
2226
5.25
6947
268.
3869
7227
1.50
6997
274.
6367
9824
9.75
6823
252.
8868
4825
6.00
6873
259.
1368
9826
2.25
6923
265.
3869
4826
8.50
6973
271.
6369
9827
4.75
6799
249.
8868
2425
3.00
6849
256.
1368
7425
9.25
6899
262.
3869
2426
5.50
6949
268.
6369
7427
1.75
6999
274.
88
6800
250.
0068
2525
3.13
6850
256.
2568
7525
9.38
6900
262.
5069
2526
5.63
6950
268.
7569
7527
1.88
7000
275.
0068
0125
0.13
6826
253.
2568
5125
6.38
6876
259.
5069
0126
2.63
6926
265.
7569
5126
8.88
6976
272.
0070
0127
5.13
6802
250.
2568
2725
3.38
6852
256.
5068
7725
9.63
6902
262.
7569
2726
5.88
6952
269.
0069
7727
2.13
7002
275.
2568
0325
0.38
6828
253.
5068
5325
6.63
6878
259.
7569
0326
2.88
6928
266.
0069
5326
9.13
6978
272.
2570
0327
5.38
6804
250.
5068
2925
3.63
6854
256.
7568
7925
9.88
6904
263.
0069
2926
6.13
6954
269.
2569
7927
2.38
7004
275.
50
Part 1 Tax Deduction Tables
37
31 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
7005
275.
6370
3027
8.75
7055
281.
8870
8028
5.00
7105
288.
1371
3029
1.25
7155
294.
3871
8029
7.50
7205
300.
6370
0627
5.75
7031
278.
8870
5628
2.00
7081
285.
1371
0628
8.25
7131
291.
3871
5629
4.50
7181
297.
6372
0630
0.75
7007
275.
8870
3227
9.00
7057
282.
1370
8228
5.25
7107
288.
3871
3229
1.50
7157
294.
6371
8229
7.75
7207
300.
8870
0827
6.00
7033
279.
1370
5828
2.25
7083
285.
3871
0828
8.50
7133
291.
6371
5829
4.75
7183
297.
8872
0830
1.00
7009
276.
1370
3427
9.25
7059
282.
3870
8428
5.50
7109
288.
6371
3429
1.75
7159
294.
8871
8429
8.00
7209
301.
13
7010
276.
2570
3527
9.38
7060
282.
5070
8528
5.63
7110
288.
7571
3529
1.88
7160
295.
0071
8529
8.13
7210
301.
2570
1127
6.38
7036
279.
5070
6128
2.63
7086
285.
7571
1128
8.88
7136
292.
0071
6129
5.13
7186
298.
2572
1130
1.38
7012
276.
5070
3727
9.63
7062
282.
7570
8728
5.88
7112
289.
0071
3729
2.13
7162
295.
2571
8729
8.38
7212
301.
5070
1327
6.63
7038
279.
7570
6328
2.88
7088
286.
0071
1328
9.13
7138
292.
2571
6329
5.38
7188
298.
5072
1330
1.63
7014
276.
7570
3927
9.88
7064
283.
0070
8928
6.13
7114
289.
2571
3929
2.38
7164
295.
5071
8929
8.63
7214
301.
75
7015
276.
8870
4028
0.00
7065
283.
1370
9028
6.25
7115
289.
3871
4029
2.50
7165
295.
6371
9029
8.75
7215
301.
8870
1627
7.00
7041
280.
1370
6628
3.25
7091
286.
3871
1628
9.50
7141
292.
6371
6629
5.75
7191
298.
8872
1630
2.00
7017
277.
1370
4228
0.25
7067
283.
3870
9228
6.50
7117
289.
6371
4229
2.75
7167
295.
8871
9229
9.00
7217
302.
1370
1827
7.25
7043
280.
3870
6828
3.50
7093
286.
6371
1828
9.75
7143
292.
8871
6829
6.00
7193
299.
1372
1830
2.25
7019
277.
3870
4428
0.50
7069
283.
6370
9428
6.75
7119
289.
8871
4429
3.00
7169
296.
1371
9429
9.25
7219
302.
38
7020
277.
5070
4528
0.63
7070
283.
7570
9528
6.88
7120
290.
0071
4529
3.13
7170
296.
2571
9529
9.38
7220
302.
5070
2127
7.63
7046
280.
7570
7128
3.88
7096
287.
0071
2129
0.13
7146
293.
2571
7129
6.38
7196
299.
5072
2130
2.63
7022
277.
7570
4728
0.88
7072
284.
0070
9728
7.13
7122
290.
2571
4729
3.38
7172
296.
5071
9729
9.63
7222
302.
7570
2327
7.88
7048
281.
0070
7328
4.13
7098
287.
2571
2329
0.38
7148
293.
5071
7329
6.63
7198
299.
7572
2330
2.88
7024
278.
0070
4928
1.13
7074
284.
2570
9928
7.38
7124
290.
5071
4929
3.63
7174
296.
7571
9929
9.88
7224
303.
00
7025
278.
1370
5028
1.25
7075
284.
3871
0028
7.50
7125
290.
6371
5029
3.75
7175
296.
8872
0030
0.00
7225
303.
1370
2627
8.25
7051
281.
3870
7628
4.50
7101
287.
6371
2629
0.75
7151
293.
8871
7629
7.00
7201
300.
1372
2630
3.25
7027
278.
3870
5228
1.50
7077
284.
6371
0228
7.75
7127
290.
8871
5229
4.00
7177
297.
1372
0230
0.25
7227
303.
3870
2827
8.50
7053
281.
6370
7828
4.75
7103
287.
8871
2829
1.00
7153
294.
1371
7829
7.25
7203
300.
3872
2830
3.50
7029
278.
6370
5428
1.75
7079
284.
8871
0428
8.00
7129
291.
1371
5429
4.25
7179
297.
3872
0430
0.50
7229
303.
63
Part 1 Tax Deduction Tables
38
32 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
7230
303.
7572
5530
6.88
7280
310.
0073
0531
3.13
7330
316.
2573
5531
9.38
7380
322.
5074
0532
5.63
7430
328.
7572
3130
3.88
7256
307.
0072
8131
0.13
7306
313.
2573
3131
6.38
7356
319.
5073
8132
2.63
7406
325.
7574
3132
8.88
7232
304.
0072
5730
7.13
7282
310.
2573
0731
3.38
7332
316.
5073
5731
9.63
7382
322.
7574
0732
5.88
7432
329.
0072
3330
4.13
7258
307.
2572
8331
0.38
7308
313.
5073
3331
6.63
7358
319.
7573
8332
2.88
7408
326.
0074
3332
9.13
7234
304.
2572
5930
7.38
7284
310.
5073
0931
3.63
7334
316.
7573
5931
9.88
7384
323.
0074
0932
6.13
7434
329.
25
7235
304.
3872
6030
7.50
7285
310.
6373
1031
3.75
7335
316.
8873
6032
0.00
7385
323.
1374
1032
6.25
7435
329.
3872
3630
4.50
7261
307.
6372
8631
0.75
7311
313.
8873
3631
7.00
7361
320.
1373
8632
3.25
7411
326.
3874
3632
9.50
7237
304.
6372
6230
7.75
7287
310.
8873
1231
4.00
7337
317.
1373
6232
0.25
7387
323.
3874
1232
6.50
7437
329.
6372
3830
4.75
7263
307.
8872
8831
1.00
7313
314.
1373
3831
7.25
7363
320.
3873
8832
3.50
7413
326.
6374
3832
9.75
7239
304.
8872
6430
8.00
7289
311.
1373
1431
4.25
7339
317.
3873
6432
0.50
7389
323.
6374
1432
6.75
7439
329.
88
7240
305.
0072
6530
8.13
7290
311.
2573
1531
4.38
7340
317.
5073
6532
0.63
7390
323.
7574
1532
6.88
7440
330.
0072
4130
5.13
7266
308.
2572
9131
1.38
7316
314.
5073
4131
7.63
7366
320.
7573
9132
3.88
7416
327.
0074
4133
0.13
7242
305.
2572
6730
8.38
7292
311.
5073
1731
4.63
7342
317.
7573
6732
0.88
7392
324.
0074
1732
7.13
7442
330.
2572
4330
5.38
7268
308.
5072
9331
1.63
7318
314.
7573
4331
7.88
7368
321.
0073
9332
4.13
7418
327.
2574
4333
0.38
7244
305.
5072
6930
8.63
7294
311.
7573
1931
4.88
7344
318.
0073
6932
1.13
7394
324.
2574
1932
7.38
7444
330.
50
7245
305.
6372
7030
8.75
7295
311.
8873
2031
5.00
7345
318.
1373
7032
1.25
7395
324.
3874
2032
7.50
7445
330.
6372
4630
5.75
7271
308.
8872
9631
2.00
7321
315.
1373
4631
8.25
7371
321.
3873
9632
4.50
7421
327.
6374
4633
0.75
7247
305.
8872
7230
9.00
7297
312.
1373
2231
5.25
7347
318.
3873
7232
1.50
7397
324.
6374
2232
7.75
7447
330.
8872
4830
6.00
7273
309.
1372
9831
2.25
7323
315.
3873
4831
8.50
7373
321.
6373
9832
4.75
7423
327.
8874
4833
1.00
7249
306.
1372
7430
9.25
7299
312.
3873
2431
5.50
7349
318.
6373
7432
1.75
7399
324.
8874
2432
8.00
7449
331.
13
7250
306.
2572
7530
9.38
7300
312.
5073
2531
5.63
7350
318.
7573
7532
1.88
7400
325.
0074
2532
8.13
7450
331.
2572
5130
6.38
7276
309.
5073
0131
2.63
7326
315.
7573
5131
8.88
7376
322.
0074
0132
5.13
7426
328.
2574
5133
1.38
7252
306.
5072
7730
9.63
7302
312.
7573
2731
5.88
7352
319.
0073
7732
2.13
7402
325.
2574
2732
8.38
7452
331.
5072
5330
6.63
7278
309.
7573
0331
2.88
7328
316.
0073
5331
9.13
7378
322.
2574
0332
5.38
7428
328.
5074
5333
1.63
7254
306.
7572
7930
9.88
7304
313.
0073
2931
6.13
7354
319.
2573
7932
2.38
7404
325.
5074
2932
8.63
7454
331.
75
Part 1 Tax Deduction Tables
39
33 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
7455
331.
8874
8033
5.00
7505
338.
1375
3034
1.25
7555
344.
3875
8034
7.50
7605
350.
6376
3035
3.75
7655
356.
8874
5633
2.00
7481
335.
1375
0633
8.25
7531
341.
3875
5634
4.50
7581
347.
6376
0635
0.75
7631
353.
8876
5635
7.00
7457
332.
1374
8233
5.25
7507
338.
3875
3234
1.50
7557
344.
6375
8234
7.75
7607
350.
8876
3235
4.00
7657
357.
1374
5833
2.25
7483
335.
3875
0833
8.50
7533
341.
6375
5834
4.75
7583
347.
8876
0835
1.00
7633
354.
1376
5835
7.25
7459
332.
3874
8433
5.50
7509
338.
6375
3434
1.75
7559
344.
8875
8434
8.00
7609
351.
1376
3435
4.25
7659
357.
38
7460
332.
5074
8533
5.63
7510
338.
7575
3534
1.88
7560
345.
0075
8534
8.13
7610
351.
2576
3535
4.38
7660
357.
5074
6133
2.63
7486
335.
7575
1133
8.88
7536
342.
0075
6134
5.13
7586
348.
2576
1135
1.38
7636
354.
5076
6135
7.63
7462
332.
7574
8733
5.88
7512
339.
0075
3734
2.13
7562
345.
2575
8734
8.38
7612
351.
5076
3735
4.63
7662
357.
7574
6333
2.88
7488
336.
0075
1333
9.13
7538
342.
2575
6334
5.38
7588
348.
5076
1335
1.63
7638
354.
7576
6335
7.88
7464
333.
0074
8933
6.13
7514
339.
2575
3934
2.38
7564
345.
5075
8934
8.63
7614
351.
7576
3935
4.88
7664
358.
00
7465
333.
1374
9033
6.25
7515
339.
3875
4034
2.50
7565
345.
6375
9034
8.75
7615
351.
8876
4035
5.00
7665
358.
1374
6633
3.25
7491
336.
3875
1633
9.50
7541
342.
6375
6634
5.75
7591
348.
8876
1635
2.00
7641
355.
1376
6635
8.25
7467
333.
3874
9233
6.50
7517
339.
6375
4234
2.75
7567
345.
8875
9234
9.00
7617
352.
1376
4235
5.25
7667
358.
3874
6833
3.50
7493
336.
6375
1833
9.75
7543
342.
8875
6834
6.00
7593
349.
1376
1835
2.25
7643
355.
3876
6835
8.50
7469
333.
6374
9433
6.75
7519
339.
8875
4434
3.00
7569
346.
1375
9434
9.25
7619
352.
3876
4435
5.50
7669
358.
63
7470
333.
7574
9533
6.88
7520
340.
0075
4534
3.13
7570
346.
2575
9534
9.38
7620
352.
5076
4535
5.63
7670
358.
7574
7133
3.88
7496
337.
0075
2134
0.13
7546
343.
2575
7134
6.38
7596
349.
5076
2135
2.63
7646
355.
7576
7135
8.88
7472
334.
0074
9733
7.13
7522
340.
2575
4734
3.38
7572
346.
5075
9734
9.63
7622
352.
7576
4735
5.88
7672
359.
0074
7333
4.13
7498
337.
2575
2334
0.38
7548
343.
5075
7334
6.63
7598
349.
7576
2335
2.88
7648
356.
0076
7335
9.13
7474
334.
2574
9933
7.38
7524
340.
5075
4934
3.63
7574
346.
7575
9934
9.88
7624
353.
0076
4935
6.13
7674
359.
25
7475
334.
3875
0033
7.50
7525
340.
6375
5034
3.75
7575
346.
8876
0035
0.00
7625
353.
1376
5035
6.25
7675
359.
3874
7633
4.50
7501
337.
6375
2634
0.75
7551
343.
8875
7634
7.00
7601
350.
1376
2635
3.25
7651
356.
3876
7635
9.50
7477
334.
6375
0233
7.75
7527
340.
8875
5234
4.00
7577
347.
1376
0235
0.25
7627
353.
3876
5235
6.50
7677
359.
6374
7833
4.75
7503
337.
8875
2834
1.00
7553
344.
1375
7834
7.25
7603
350.
3876
2835
3.50
7653
356.
6376
7835
9.75
7479
334.
8875
0433
8.00
7529
341.
1375
5434
4.25
7579
347.
3876
0435
0.50
7629
353.
6376
5435
6.75
7679
359.
88
Part 1 Tax Deduction Tables
40
34 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
7680
360.
0077
0536
3.13
7730
366.
2577
5536
9.38
7780
372.
5078
0537
5.63
7830
378.
7578
5538
1.88
7880
385.
0076
8136
0.13
7706
363.
2577
3136
6.38
7756
369.
5077
8137
2.63
7806
375.
7578
3137
8.88
7856
382.
0078
8138
5.13
7682
360.
2577
0736
3.38
7732
366.
5077
5736
9.63
7782
372.
7578
0737
5.88
7832
379.
0078
5738
2.13
7882
385.
2576
8336
0.38
7708
363.
5077
3336
6.63
7758
369.
7577
8337
2.88
7808
376.
0078
3337
9.13
7858
382.
2578
8338
5.38
7684
360.
5077
0936
3.63
7734
366.
7577
5936
9.88
7784
373.
0078
0937
6.13
7834
379.
2578
5938
2.38
7884
385.
50
7685
360.
6377
1036
3.75
7735
366.
8877
6037
0.00
7785
373.
1378
1037
6.25
7835
379.
3878
6038
2.50
7885
385.
6376
8636
0.75
7711
363.
8877
3636
7.00
7761
370.
1377
8637
3.25
7811
376.
3878
3637
9.50
7861
382.
6378
8638
5.75
7687
360.
8877
1236
4.00
7737
367.
1377
6237
0.25
7787
373.
3878
1237
6.50
7837
379.
6378
6238
2.75
7887
385.
8876
8836
1.00
7713
364.
1377
3836
7.25
7763
370.
3877
8837
3.50
7813
376.
6378
3837
9.75
7863
382.
8878
8838
6.00
7689
361.
1377
1436
4.25
7739
367.
3877
6437
0.50
7789
373.
6378
1437
6.75
7839
379.
8878
6438
3.00
7889
386.
13
7690
361.
2577
1536
4.38
7740
367.
5077
6537
0.63
7790
373.
7578
1537
6.88
7840
380.
0078
6538
3.13
7890
386.
2576
9136
1.38
7716
364.
5077
4136
7.63
7766
370.
7577
9137
3.88
7816
377.
0078
4138
0.13
7866
383.
2578
9138
6.38
7692
361.
5077
1736
4.63
7742
367.
7577
6737
0.88
7792
374.
0078
1737
7.13
7842
380.
2578
6738
3.38
7892
386.
5076
9336
1.63
7718
364.
7577
4336
7.88
7768
371.
0077
9337
4.13
7818
377.
2578
4338
0.38
7868
383.
5078
9338
6.63
7694
361.
7577
1936
4.88
7744
368.
0077
6937
1.13
7794
374.
2578
1937
7.38
7844
380.
5078
6938
3.63
7894
386.
75
7695
361.
8877
2036
5.00
7745
368.
1377
7037
1.25
7795
374.
3878
2037
7.50
7845
380.
6378
7038
3.75
7895
386.
8876
9636
2.00
7721
365.
1377
4636
8.25
7771
371.
3877
9637
4.50
7821
377.
6378
4638
0.75
7871
383.
8878
9638
7.00
7697
362.
1377
2236
5.25
7747
368.
3877
7237
1.50
7797
374.
6378
2237
7.75
7847
380.
8878
7238
4.00
7897
387.
1376
9836
2.25
7723
365.
3877
4836
8.50
7773
371.
6377
9837
4.75
7823
377.
8878
4838
1.00
7873
384.
1378
9838
7.25
7699
362.
3877
2436
5.50
7749
368.
6377
7437
1.75
7799
374.
8878
2437
8.00
7849
381.
1378
7438
4.25
7899
387.
38
7700
362.
5077
2536
5.63
7750
368.
7577
7537
1.88
7800
375.
0078
2537
8.13
7850
381.
2578
7538
4.38
7900
387.
5077
0136
2.63
7726
365.
7577
5136
8.88
7776
372.
0078
0137
5.13
7826
378.
2578
5138
1.38
7876
384.
5079
0138
7.63
7702
362.
7577
2736
5.88
7752
369.
0077
7737
2.13
7802
375.
2578
2737
8.38
7852
381.
5078
7738
4.63
7902
387.
7577
0336
2.88
7728
366.
0077
5336
9.13
7778
372.
2578
0337
5.38
7828
378.
5078
5338
1.63
7878
384.
7579
0338
7.88
7704
363.
0077
2936
6.13
7754
369.
2577
7937
2.38
7804
375.
5078
2937
8.63
7854
381.
7578
7938
4.88
7904
388.
00
Part 1 Tax Deduction Tables
41
35 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
7905
388.
1379
3039
1.25
7955
394.
3879
8039
7.50
8005
400.
6380
3040
3.75
8055
406.
8880
8041
0.00
8105
413.
1379
0638
8.25
7931
391.
3879
5639
4.50
7981
397.
6380
0640
0.75
8031
403.
8880
5640
7.00
8081
410.
1381
0641
3.25
7907
388.
3879
3239
1.50
7957
394.
6379
8239
7.75
8007
400.
8880
3240
4.00
8057
407.
1380
8241
0.25
8107
413.
3879
0838
8.50
7933
391.
6379
5839
4.75
7983
397.
8880
0840
1.00
8033
404.
1380
5840
7.25
8083
410.
3881
0841
3.50
7909
388.
6379
3439
1.75
7959
394.
8879
8439
8.00
8009
401.
1380
3440
4.25
8059
407.
3880
8441
0.50
8109
413.
63
7910
388.
7579
3539
1.88
7960
395.
0079
8539
8.13
8010
401.
2580
3540
4.38
8060
407.
5080
8541
0.63
8110
413.
7579
1138
8.88
7936
392.
0079
6139
5.13
7986
398.
2580
1140
1.38
8036
404.
5080
6140
7.63
8086
410.
7581
1141
3.88
7912
389.
0079
3739
2.13
7962
395.
2579
8739
8.38
8012
401.
5080
3740
4.63
8062
407.
7580
8741
0.88
8112
414.
0079
1338
9.13
7938
392.
2579
6339
5.38
7988
398.
5080
1340
1.63
8038
404.
7580
6340
7.88
8088
411.
0081
1341
4.13
7914
389.
2579
3939
2.38
7964
395.
5079
8939
8.63
8014
401.
7580
3940
4.88
8064
408.
0080
8941
1.13
8114
414.
25
7915
389.
3879
4039
2.50
7965
395.
6379
9039
8.75
8015
401.
8880
4040
5.00
8065
408.
1380
9041
1.25
8115
414.
3879
1638
9.50
7941
392.
6379
6639
5.75
7991
398.
8880
1640
2.00
8041
405.
1380
6640
8.25
8091
411.
3881
1641
4.50
7917
389.
6379
4239
2.75
7967
395.
8879
9239
9.00
8017
402.
1380
4240
5.25
8067
408.
3880
9241
1.50
8117
414.
6379
1838
9.75
7943
392.
8879
6839
6.00
7993
399.
1380
1840
2.25
8043
405.
3880
6840
8.50
8093
411.
6381
1841
4.75
7919
389.
8879
4439
3.00
7969
396.
1379
9439
9.25
8019
402.
3880
4440
5.50
8069
408.
6380
9441
1.75
8119
414.
88
7920
390.
0079
4539
3.13
7970
396.
2579
9539
9.38
8020
402.
5080
4540
5.63
8070
408.
7580
9541
1.88
8120
415.
0079
2139
0.13
7946
393.
2579
7139
6.38
7996
399.
5080
2140
2.63
8046
405.
7580
7140
8.88
8096
412.
0081
2141
5.13
7922
390.
2579
4739
3.38
7972
396.
5079
9739
9.63
8022
402.
7580
4740
5.88
8072
409.
0080
9741
2.13
8122
415.
2579
2339
0.38
7948
393.
5079
7339
6.63
7998
399.
7580
2340
2.88
8048
406.
0080
7340
9.13
8098
412.
2581
2341
5.38
7924
390.
5079
4939
3.63
7974
396.
7579
9939
9.88
8024
403.
0080
4940
6.13
8074
409.
2580
9941
2.38
8124
415.
50
7925
390.
6379
5039
3.75
7975
396.
8880
0040
0.00
8025
403.
1380
5040
6.25
8075
409.
3881
0041
2.50
8125
415.
6379
2639
0.75
7951
393.
8879
7639
7.00
8001
400.
1380
2640
3.25
8051
406.
3880
7640
9.50
8101
412.
6381
2641
5.75
7927
390.
8879
5239
4.00
7977
397.
1380
0240
0.25
8027
403.
3880
5240
6.50
8077
409.
6381
0241
2.75
8127
415.
8879
2839
1.00
7953
394.
1379
7839
7.25
8003
400.
3880
2840
3.50
8053
406.
6380
7840
9.75
8103
412.
8881
2841
6.00
7929
391.
1379
5439
4.25
7979
397.
3880
0440
0.50
8029
403.
6380
5440
6.75
8079
409.
8881
0441
3.00
8129
416.
13
Part 1 Tax Deduction Tables
42
36 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
8130
416.
2581
5541
9.38
8180
422.
5082
0542
5.63
8230
428.
7582
5543
1.88
8280
435.
0083
0543
8.13
8330
441.
2581
3141
6.38
8156
419.
5081
8142
2.63
8206
425.
7582
3142
8.88
8256
432.
0082
8143
5.13
8306
438.
2583
3144
1.38
8132
416.
5081
5741
9.63
8182
422.
7582
0742
5.88
8232
429.
0082
5743
2.13
8282
435.
2583
0743
8.38
8332
441.
5081
3341
6.63
8158
419.
7581
8342
2.88
8208
426.
0082
3342
9.13
8258
432.
2582
8343
5.38
8308
438.
5083
3344
1.63
8134
416.
7581
5941
9.88
8184
423.
0082
0942
6.13
8234
429.
2582
5943
2.38
8284
435.
5083
0943
8.63
8334
441.
75
8135
416.
8881
6042
0.00
8185
423.
1382
1042
6.25
8235
429.
3882
6043
2.50
8285
435.
6383
1043
8.75
8335
441.
8881
3641
7.00
8161
420.
1381
8642
3.25
8211
426.
3882
3642
9.50
8261
432.
6382
8643
5.75
8311
438.
8883
3644
2.00
8137
417.
1381
6242
0.25
8187
423.
3882
1242
6.50
8237
429.
6382
6243
2.75
8287
435.
8883
1243
9.00
8337
442.
1381
3841
7.25
8163
420.
3881
8842
3.50
8213
426.
6382
3842
9.75
8263
432.
8882
8843
6.00
8313
439.
1383
3844
2.25
8139
417.
3881
6442
0.50
8189
423.
6382
1442
6.75
8239
429.
8882
6443
3.00
8289
436.
1383
1443
9.25
8339
442.
38
8140
417.
5081
6542
0.63
8190
423.
7582
1542
6.88
8240
430.
0082
6543
3.13
8290
436.
2583
1543
9.38
8340
442.
5081
4141
7.63
8166
420.
7581
9142
3.88
8216
427.
0082
4143
0.13
8266
433.
2582
9143
6.38
8316
439.
5083
4144
2.63
8142
417.
7581
6742
0.88
8192
424.
0082
1742
7.13
8242
430.
2582
6743
3.38
8292
436.
5083
1743
9.63
8342
442.
7581
4341
7.88
8168
421.
0081
9342
4.13
8218
427.
2582
4343
0.38
8268
433.
5082
9343
6.63
8318
439.
7583
4344
2.88
8144
418.
0081
6942
1.13
8194
424.
2582
1942
7.38
8244
430.
5082
6943
3.63
8294
436.
7583
1943
9.88
8344
443.
00
8145
418.
1381
7042
1.25
8195
424.
3882
2042
7.50
8245
430.
6382
7043
3.75
8295
436.
8883
2044
0.00
8345
443.
1381
4641
8.25
8171
421.
3881
9642
4.50
8221
427.
6382
4643
0.75
8271
433.
8882
9643
7.00
8321
440.
1383
4644
3.25
8147
418.
3881
7242
1.50
8197
424.
6382
2242
7.75
8247
430.
8882
7243
4.00
8297
437.
1383
2244
0.25
8347
443.
3881
4841
8.50
8173
421.
6381
9842
4.75
8223
427.
8882
4843
1.00
8273
434.
1382
9843
7.25
8323
440.
3883
4844
3.50
8149
418.
6381
7442
1.75
8199
424.
8882
2442
8.00
8249
431.
1382
7443
4.25
8299
437.
3883
2444
0.50
8349
443.
63
8150
418.
7581
7542
1.88
8200
425.
0082
2542
8.13
8250
431.
2582
7543
4.38
8300
437.
5083
2544
0.63
8350
443.
7581
5141
8.88
8176
422.
0082
0142
5.13
8226
428.
2582
5143
1.38
8276
434.
5083
0143
7.63
8326
440.
7583
5144
3.88
8152
419.
0081
7742
2.13
8202
425.
2582
2742
8.38
8252
431.
5082
7743
4.63
8302
437.
7583
2744
0.88
8352
444.
0081
5341
9.13
8178
422.
2582
0342
5.38
8228
428.
5082
5343
1.63
8278
434.
7583
0343
7.88
8328
441.
0083
5344
4.13
8154
419.
2581
7942
2.38
8204
425.
5082
2942
8.63
8254
431.
7582
7943
4.88
8304
438.
0083
2944
1.13
8354
444.
25
Part 1 Tax Deduction Tables
43
37 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
8355
444.
3883
8044
7.50
8405
450.
6384
3045
3.75
8455
456.
8884
8046
0.00
8505
463.
1385
3046
6.25
8555
469.
3883
5644
4.50
8381
447.
6384
0645
0.75
8431
453.
8884
5645
7.00
8481
460.
1385
0646
3.25
8531
466.
3885
5646
9.50
8357
444.
6383
8244
7.75
8407
450.
8884
3245
4.00
8457
457.
1384
8246
0.25
8507
463.
3885
3246
6.50
8557
469.
6383
5844
4.75
8383
447.
8884
0845
1.00
8433
454.
1384
5845
7.25
8483
460.
3885
0846
3.50
8533
466.
6385
5846
9.75
8359
444.
8883
8444
8.00
8409
451.
1384
3445
4.25
8459
457.
3884
8446
0.50
8509
463.
6385
3446
6.75
8559
469.
88
8360
445.
0083
8544
8.13
8410
451.
2584
3545
4.38
8460
457.
5084
8546
0.63
8510
463.
7585
3546
6.88
8560
470.
0083
6144
5.13
8386
448.
2584
1145
1.38
8436
454.
5084
6145
7.63
8486
460.
7585
1146
3.88
8536
467.
0085
6147
0.13
8362
445.
2583
8744
8.38
8412
451.
5084
3745
4.63
8462
457.
7584
8746
0.88
8512
464.
0085
3746
7.13
8562
470.
2583
6344
5.38
8388
448.
5084
1345
1.63
8438
454.
7584
6345
7.88
8488
461.
0085
1346
4.13
8538
467.
2585
6347
0.38
8364
445.
5083
8944
8.63
8414
451.
7584
3945
4.88
8464
458.
0084
8946
1.13
8514
464.
2585
3946
7.38
8564
470.
50
8365
445.
6383
9044
8.75
8415
451.
8884
4045
5.00
8465
458.
1384
9046
1.25
8515
464.
3885
4046
7.50
8565
470.
6383
6644
5.75
8391
448.
8884
1645
2.00
8441
455.
1384
6645
8.25
8491
461.
3885
1646
4.50
8541
467.
6385
6647
0.75
8367
445.
8883
9244
9.00
8417
452.
1384
4245
5.25
8467
458.
3884
9246
1.50
8517
464.
6385
4246
7.75
8567
470.
8883
6844
6.00
8393
449.
1384
1845
2.25
8443
455.
3884
6845
8.50
8493
461.
6385
1846
4.75
8543
467.
8885
6847
1.00
8369
446.
1383
9444
9.25
8419
452.
3884
4445
5.50
8469
458.
6384
9446
1.75
8519
464.
8885
4446
8.00
8569
471.
13
8370
446.
2583
9544
9.38
8420
452.
5084
4545
5.63
8470
458.
7584
9546
1.88
8520
465.
0085
4546
8.13
8570
471.
2583
7144
6.38
8396
449.
5084
2145
2.63
8446
455.
7584
7145
8.88
8496
462.
0085
2146
5.13
8546
468.
2585
7147
1.38
8372
446.
5083
9744
9.63
8422
452.
7584
4745
5.88
8472
459.
0084
9746
2.13
8522
465.
2585
4746
8.38
8572
471.
5083
7344
6.63
8398
449.
7584
2345
2.88
8448
456.
0084
7345
9.13
8498
462.
2585
2346
5.38
8548
468.
5085
7347
1.63
8374
446.
7583
9944
9.88
8424
453.
0084
4945
6.13
8474
459.
2584
9946
2.38
8524
465.
5085
4946
8.63
8574
471.
75
8375
446.
8884
0045
0.00
8425
453.
1384
5045
6.25
8475
459.
3885
0046
2.50
8525
465.
6385
5046
8.75
8575
471.
8883
7644
7.00
8401
450.
1384
2645
3.25
8451
456.
3884
7645
9.50
8501
462.
6385
2646
5.75
8551
468.
8885
7647
2.00
8377
447.
1384
0245
0.25
8427
453.
3884
5245
6.50
8477
459.
6385
0246
2.75
8527
465.
8885
5246
9.00
8577
472.
1383
7844
7.25
8403
450.
3884
2845
3.50
8453
456.
6384
7845
9.75
8503
462.
8885
2846
6.00
8553
469.
1385
7847
2.25
8379
447.
3884
0445
0.50
8429
453.
6384
5445
6.75
8479
459.
8885
0446
3.00
8529
466.
1385
5446
9.25
8579
472.
38
Part 1 Tax Deduction Tables
44
38 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
8580
472.
5086
0547
5.63
8630
478.
7586
5548
1.88
8680
485.
0087
0548
8.13
8730
491.
2587
5549
4.38
8780
497.
5085
8147
2.63
8606
475.
7586
3147
8.88
8656
482.
0086
8148
5.13
8706
488.
2587
3149
1.38
8756
494.
5087
8149
7.63
8582
472.
7586
0747
5.88
8632
479.
0086
5748
2.13
8682
485.
2587
0748
8.38
8732
491.
5087
5749
4.63
8782
497.
7585
8347
2.88
8608
476.
0086
3347
9.13
8658
482.
2586
8348
5.38
8708
488.
5087
3349
1.63
8758
494.
7587
8349
7.88
8584
473.
0086
0947
6.13
8634
479.
2586
5948
2.38
8684
485.
5087
0948
8.63
8734
491.
7587
5949
4.88
8784
498.
00
8585
473.
1386
1047
6.25
8635
479.
3886
6048
2.50
8685
485.
6387
1048
8.75
8735
491.
8887
6049
5.00
8785
498.
1385
8647
3.25
8611
476.
3886
3647
9.50
8661
482.
6386
8648
5.75
8711
488.
8887
3649
2.00
8761
495.
1387
8649
8.25
8587
473.
3886
1247
6.50
8637
479.
6386
6248
2.75
8687
485.
8887
1248
9.00
8737
492.
1387
6249
5.25
8787
498.
3885
8847
3.50
8613
476.
6386
3847
9.75
8663
482.
8886
8848
6.00
8713
489.
1387
3849
2.25
8763
495.
3887
8849
8.50
8589
473.
6386
1447
6.75
8639
479.
8886
6448
3.00
8689
486.
1387
1448
9.25
8739
492.
3887
6449
5.50
8789
498.
63
8590
473.
7586
1547
6.88
8640
480.
0086
6548
3.13
8690
486.
2587
1548
9.38
8740
492.
5087
6549
5.63
8790
498.
7585
9147
3.88
8616
477.
0086
4148
0.13
8666
483.
2586
9148
6.38
8716
489.
5087
4149
2.63
8766
495.
7587
9149
8.88
8592
474.
0086
1747
7.13
8642
480.
2586
6748
3.38
8692
486.
5087
1748
9.63
8742
492.
7587
6749
5.88
8792
499.
0085
9347
4.13
8618
477.
2586
4348
0.38
8668
483.
5086
9348
6.63
8718
489.
7587
4349
2.88
8768
496.
0087
9349
9.13
8594
474.
2586
1947
7.38
8644
480.
5086
6948
3.63
8694
486.
7587
1948
9.88
8744
493.
0087
6949
6.13
8794
499.
25
8595
474.
3886
2047
7.50
8645
480.
6386
7048
3.75
8695
486.
8887
2049
0.00
8745
493.
1387
7049
6.25
8795
499.
3885
9647
4.50
8621
477.
6386
4648
0.75
8671
483.
8886
9648
7.00
8721
490.
1387
4649
3.25
8771
496.
3887
9649
9.50
8597
474.
6386
2247
7.75
8647
480.
8886
7248
4.00
8697
487.
1387
2249
0.25
8747
493.
3887
7249
6.50
8797
499.
6385
9847
4.75
8623
477.
8886
4848
1.00
8673
484.
1386
9848
7.25
8723
490.
3887
4849
3.50
8773
496.
6387
9849
9.75
8599
474.
8886
2447
8.00
8649
481.
1386
7448
4.25
8699
487.
3887
2449
0.50
8749
493.
6387
7449
6.75
8799
499.
88
8600
475.
0086
2547
8.13
8650
481.
2586
7548
4.38
8700
487.
5087
2549
0.63
8750
493.
7587
7549
6.88
8800
500.
0086
0147
5.13
8626
478.
2586
5148
1.38
8676
484.
5087
0148
7.63
8726
490.
7587
5149
3.88
8776
497.
0088
0150
0.13
8602
475.
2586
2747
8.38
8652
481.
5086
7748
4.63
8702
487.
7587
2749
0.88
8752
494.
0087
7749
7.13
8802
500.
2586
0347
5.38
8628
478.
5086
5348
1.63
8678
484.
7587
0348
7.88
8728
491.
0087
5349
4.13
8778
497.
2588
0350
0.38
8604
475.
5086
2947
8.63
8654
481.
7586
7948
4.88
8704
488.
0087
2949
1.13
8754
494.
2587
7949
7.38
8804
500.
50
Part 1 Tax Deduction Tables
45
39 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
8805
500.
6388
3050
3.75
8855
506.
8888
8051
0.00
8905
513.
1389
3051
6.25
8955
519.
3889
8052
2.50
9005
525.
9488
0650
0.75
8831
503.
8888
5650
7.00
8881
510.
1389
0651
3.25
8931
516.
3889
5651
9.50
8981
522.
6390
0652
6.13
8807
500.
8888
3250
4.00
8857
507.
1388
8251
0.25
8907
513.
3889
3251
6.50
8957
519.
6389
8252
2.75
9007
526.
3188
0850
1.00
8833
504.
1388
5850
7.25
8883
510.
3889
0851
3.50
8933
516.
6389
5851
9.75
8983
522.
8890
0852
6.50
8809
501.
1388
3450
4.25
8859
507.
3888
8451
0.50
8909
513.
6389
3451
6.75
8959
519.
8889
8452
3.00
9009
526.
69
8810
501.
2588
3550
4.38
8860
507.
5088
8551
0.63
8910
513.
7589
3551
6.88
8960
520.
0089
8552
3.13
9010
526.
8888
1150
1.38
8836
504.
5088
6150
7.63
8886
510.
7589
1151
3.88
8936
517.
0089
6152
0.13
8986
523.
2590
1152
7.06
8812
501.
5088
3750
4.63
8862
507.
7588
8751
0.88
8912
514.
0089
3751
7.13
8962
520.
2589
8752
3.38
9012
527.
2588
1350
1.63
8838
504.
7588
6350
7.88
8888
511.
0089
1351
4.13
8938
517.
2589
6352
0.38
8988
523.
5090
1352
7.44
8814
501.
7588
3950
4.88
8864
508.
0088
8951
1.13
8914
514.
2589
3951
7.38
8964
520.
5089
8952
3.63
9014
527.
63
8815
501.
8888
4050
5.00
8865
508.
1388
9051
1.25
8915
514.
3889
4051
7.50
8965
520.
6389
9052
3.75
9015
527.
8188
1650
2.00
8841
505.
1388
6650
8.25
8891
511.
3889
1651
4.50
8941
517.
6389
6652
0.75
8991
523.
8890
1652
8.00
8817
502.
1388
4250
5.25
8867
508.
3888
9251
1.50
8917
514.
6389
4251
7.75
8967
520.
8889
9252
4.00
9017
528.
1988
1850
2.25
8843
505.
3888
6850
8.50
8893
511.
6389
1851
4.75
8943
517.
8889
6852
1.00
8993
524.
1390
1852
8.38
8819
502.
3888
4450
5.50
8869
508.
6388
9451
1.75
8919
514.
8889
4451
8.00
8969
521.
1389
9452
4.25
9019
528.
56
8820
502.
5088
4550
5.63
8870
508.
7588
9551
1.88
8920
515.
0089
4551
8.13
8970
521.
2589
9552
4.38
9020
528.
7588
2150
2.63
8846
505.
7588
7150
8.88
8896
512.
0089
2151
5.13
8946
518.
2589
7152
1.38
8996
524.
5090
2152
8.94
8822
502.
7588
4750
5.88
8872
509.
0088
9751
2.13
8922
515.
2589
4751
8.38
8972
521.
5089
9752
4.63
9022
529.
1388
2350
2.88
8848
506.
0088
7350
9.13
8898
512.
2589
2351
5.38
8948
518.
5089
7352
1.63
8998
524.
7590
2352
9.31
8824
503.
0088
4950
6.13
8874
509.
2588
9951
2.38
8924
515.
5089
4951
8.63
8974
521.
7589
9952
4.88
9024
529.
50
8825
503.
1388
5050
6.25
8875
509.
3889
0051
2.50
8925
515.
6389
5051
8.75
8975
521.
8890
0052
5.00
9025
529.
6988
2650
3.25
8851
506.
3888
7650
9.50
8901
512.
6389
2651
5.75
8951
518.
8889
7652
2.00
9001
525.
1990
2652
9.88
8827
503.
3888
5250
6.50
8877
509.
6389
0251
2.75
8927
515.
8889
5251
9.00
8977
522.
1390
0252
5.38
9027
530.
0688
2850
3.50
8853
506.
6388
7850
9.75
8903
512.
8889
2851
6.00
8953
519.
1389
7852
2.25
9003
525.
5690
2853
0.25
8829
503.
6388
5450
6.75
8879
509.
8889
0451
3.00
8929
516.
1389
5451
9.25
8979
522.
3890
0452
5.75
9029
530.
44
Part 1 Tax Deduction Tables
46
40 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
9030
530.
6390
5553
5.31
9080
540.
0091
0554
4.69
9130
549.
3891
5555
4.06
9180
558.
7592
0556
3.44
9230
568.
1390
3153
0.81
9056
535.
5090
8154
0.19
9106
544.
8891
3154
9.56
9156
554.
2591
8155
8.94
9206
563.
6392
3156
8.31
9032
531.
0090
5753
5.69
9082
540.
3891
0754
5.06
9132
549.
7591
5755
4.44
9182
559.
1392
0756
3.81
9232
568.
5090
3353
1.19
9058
535.
8890
8354
0.56
9108
545.
2591
3354
9.94
9158
554.
6391
8355
9.31
9208
564.
0092
3356
8.69
9034
531.
3890
5953
6.06
9084
540.
7591
0954
5.44
9134
550.
1391
5955
4.81
9184
559.
5092
0956
4.19
9234
568.
88
9035
531.
5690
6053
6.25
9085
540.
9491
1054
5.63
9135
550.
3191
6055
5.00
9185
559.
6992
1056
4.38
9235
569.
0690
3653
1.75
9061
536.
4490
8654
1.13
9111
545.
8191
3655
0.50
9161
555.
1991
8655
9.88
9211
564.
5692
3656
9.25
9037
531.
9490
6253
6.63
9087
541.
3191
1254
6.00
9137
550.
6991
6255
5.38
9187
560.
0692
1256
4.75
9237
569.
4490
3853
2.13
9063
536.
8190
8854
1.50
9113
546.
1991
3855
0.88
9163
555.
5691
8856
0.25
9213
564.
9492
3856
9.63
9039
532.
3190
6453
7.00
9089
541.
6991
1454
6.38
9139
551.
0691
6455
5.75
9189
560.
4492
1456
5.13
9239
569.
81
9040
532.
5090
6553
7.19
9090
541.
8891
1554
6.56
9140
551.
2591
6555
5.94
9190
560.
6392
1556
5.31
9240
570.
0090
4153
2.69
9066
537.
3890
9154
2.06
9116
546.
7591
4155
1.44
9166
556.
1391
9156
0.81
9216
565.
5092
4157
0.19
9042
532.
8890
6753
7.56
9092
542.
2591
1754
6.94
9142
551.
6391
6755
6.31
9192
561.
0092
1756
5.69
9242
570.
3890
4353
3.06
9068
537.
7590
9354
2.44
9118
547.
1391
4355
1.81
9168
556.
5091
9356
1.19
9218
565.
8892
4357
0.56
9044
533.
2590
6953
7.94
9094
542.
6391
1954
7.31
9144
552.
0091
6955
6.69
9194
561.
3892
1956
6.06
9244
570.
75
9045
533.
4490
7053
8.13
9095
542.
8191
2054
7.50
9145
552.
1991
7055
6.88
9195
561.
5692
2056
6.25
9245
570.
9490
4653
3.63
9071
538.
3190
9654
3.00
9121
547.
6991
4655
2.38
9171
557.
0691
9656
1.75
9221
566.
4492
4657
1.13
9047
533.
8190
7253
8.50
9097
543.
1991
2254
7.88
9147
552.
5691
7255
7.25
9197
561.
9492
2256
6.63
9247
571.
3190
4853
4.00
9073
538.
6990
9854
3.38
9123
548.
0691
4855
2.75
9173
557.
4491
9856
2.13
9223
566.
8192
4857
1.50
9049
534.
1990
7453
8.88
9099
543.
5691
2454
8.25
9149
552.
9491
7455
7.63
9199
562.
3192
2456
7.00
9249
571.
69
9050
534.
3890
7553
9.06
9100
543.
7591
2554
8.44
9150
553.
1391
7555
7.81
9200
562.
5092
2556
7.19
9250
571.
8890
5153
4.56
9076
539.
2591
0154
3.94
9126
548.
6391
5155
3.31
9176
558.
0092
0156
2.69
9226
567.
3892
5157
2.06
9052
534.
7590
7753
9.44
9102
544.
1391
2754
8.81
9152
553.
5091
7755
8.19
9202
562.
8892
2756
7.56
9252
572.
2590
5353
4.94
9078
539.
6391
0354
4.31
9128
549.
0091
5355
3.69
9178
558.
3892
0356
3.06
9228
567.
7592
5357
2.44
9054
535.
1390
7953
9.81
9104
544.
5091
2954
9.19
9154
553.
8891
7955
8.56
9204
563.
2592
2956
7.94
9254
572.
63
Part 1 Tax Deduction Tables
47
41 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
9255
572.
8192
8057
7.50
9305
582.
1993
3058
6.88
9355
591.
5693
8059
6.25
9405
600.
9494
3060
5.63
9455
610.
3192
5657
3.00
9281
577.
6993
0658
2.38
9331
587.
0693
5659
1.75
9381
596.
4494
0660
1.13
9431
605.
8194
5661
0.50
9257
573.
1992
8257
7.88
9307
582.
5693
3258
7.25
9357
591.
9493
8259
6.63
9407
601.
3194
3260
6.00
9457
610.
6992
5857
3.38
9283
578.
0693
0858
2.75
9333
587.
4493
5859
2.13
9383
596.
8194
0860
1.50
9433
606.
1994
5861
0.88
9259
573.
5692
8457
8.25
9309
582.
9493
3458
7.63
9359
592.
3193
8459
7.00
9409
601.
6994
3460
6.38
9459
611.
06
9260
573.
7592
8557
8.44
9310
583.
1393
3558
7.81
9360
592.
5093
8559
7.19
9410
601.
8894
3560
6.56
9460
611.
2592
6157
3.94
9286
578.
6393
1158
3.31
9336
588.
0093
6159
2.69
9386
597.
3894
1160
2.06
9436
606.
7594
6161
1.44
9262
574.
1392
8757
8.81
9312
583.
5093
3758
8.19
9362
592.
8893
8759
7.56
9412
602.
2594
3760
6.94
9462
611.
6392
6357
4.31
9288
579.
0093
1358
3.69
9338
588.
3893
6359
3.06
9388
597.
7594
1360
2.44
9438
607.
1394
6361
1.81
9264
574.
5092
8957
9.19
9314
583.
8893
3958
8.56
9364
593.
2593
8959
7.94
9414
602.
6394
3960
7.31
9464
612.
00
9265
574.
6992
9057
9.38
9315
584.
0693
4058
8.75
9365
593.
4493
9059
8.13
9415
602.
8194
4060
7.50
9465
612.
1992
6657
4.88
9291
579.
5693
1658
4.25
9341
588.
9493
6659
3.63
9391
598.
3194
1660
3.00
9441
607.
6994
6661
2.38
9267
575.
0692
9257
9.75
9317
584.
4493
4258
9.13
9367
593.
8193
9259
8.50
9417
603.
1994
4260
7.88
9467
612.
5692
6857
5.25
9293
579.
9493
1858
4.63
9343
589.
3193
6859
4.00
9393
598.
6994
1860
3.38
9443
608.
0694
6861
2.75
9269
575.
4492
9458
0.13
9319
584.
8193
4458
9.50
9369
594.
1993
9459
8.88
9419
603.
5694
4460
8.25
9469
612.
94
9270
575.
6392
9558
0.31
9320
585.
0093
4558
9.69
9370
594.
3893
9559
9.06
9420
603.
7594
4560
8.44
9470
613.
1392
7157
5.81
9296
580.
5093
2158
5.19
9346
589.
8893
7159
4.56
9396
599.
2594
2160
3.94
9446
608.
6394
7161
3.31
9272
576.
0092
9758
0.69
9322
585.
3893
4759
0.06
9372
594.
7593
9759
9.44
9422
604.
1394
4760
8.81
9472
613.
5092
7357
6.19
9298
580.
8893
2358
5.56
9348
590.
2593
7359
4.94
9398
599.
6394
2360
4.31
9448
609.
0094
7361
3.69
9274
576.
3892
9958
1.06
9324
585.
7593
4959
0.44
9374
595.
1393
9959
9.81
9424
604.
5094
4960
9.19
9474
613.
88
9275
576.
5693
0058
1.25
9325
585.
9493
5059
0.63
9375
595.
3194
0060
0.00
9425
604.
6994
5060
9.38
9475
614.
0692
7657
6.75
9301
581.
4493
2658
6.13
9351
590.
8193
7659
5.50
9401
600.
1994
2660
4.88
9451
609.
5694
7661
4.25
9277
576.
9493
0258
1.63
9327
586.
3193
5259
1.00
9377
595.
6994
0260
0.38
9427
605.
0694
5260
9.75
9477
614.
4492
7857
7.13
9303
581.
8193
2858
6.50
9353
591.
1993
7859
5.88
9403
600.
5694
2860
5.25
9453
609.
9494
7861
4.63
9279
577.
3193
0458
2.00
9329
586.
6993
5459
1.38
9379
596.
0694
0460
0.75
9429
605.
4494
5461
0.13
9479
614.
81
Part 1 Tax Deduction Tables
48
42 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
9480
615.
0095
0561
9.69
9530
624.
3895
5562
9.06
9580
633.
7596
0563
8.44
9630
643.
1396
5564
7.81
9680
652.
5094
8161
5.19
9506
619.
8895
3162
4.56
9556
629.
2595
8163
3.94
9606
638.
6396
3164
3.31
9656
648.
0096
8165
2.69
9482
615.
3895
0762
0.06
9532
624.
7595
5762
9.44
9582
634.
1396
0763
8.81
9632
643.
5096
5764
8.19
9682
652.
8894
8361
5.56
9508
620.
2595
3362
4.94
9558
629.
6395
8363
4.31
9608
639.
0096
3364
3.69
9658
648.
3896
8365
3.06
9484
615.
7595
0962
0.44
9534
625.
1395
5962
9.81
9584
634.
5096
0963
9.19
9634
643.
8896
5964
8.56
9684
653.
25
9485
615.
9495
1062
0.63
9535
625.
3195
6063
0.00
9585
634.
6996
1063
9.38
9635
644.
0696
6064
8.75
9685
653.
4494
8661
6.13
9511
620.
8195
3662
5.50
9561
630.
1995
8663
4.88
9611
639.
5696
3664
4.25
9661
648.
9496
8665
3.63
9487
616.
3195
1262
1.00
9537
625.
6995
6263
0.38
9587
635.
0696
1263
9.75
9637
644.
4496
6264
9.13
9687
653.
8194
8861
6.50
9513
621.
1995
3862
5.88
9563
630.
5695
8863
5.25
9613
639.
9496
3864
4.63
9663
649.
3196
8865
4.00
9489
616.
6995
1462
1.38
9539
626.
0695
6463
0.75
9589
635.
4496
1464
0.13
9639
644.
8196
6464
9.50
9689
654.
19
9490
616.
8895
1562
1.56
9540
626.
2595
6563
0.94
9590
635.
6396
1564
0.31
9640
645.
0096
6564
9.69
9690
654.
3894
9161
7.06
9516
621.
7595
4162
6.44
9566
631.
1395
9163
5.81
9616
640.
5096
4164
5.19
9666
649.
8896
9165
4.56
9492
617.
2595
1762
1.94
9542
626.
6395
6763
1.31
9592
636.
0096
1764
0.69
9642
645.
3896
6765
0.06
9692
654.
7594
9361
7.44
9518
622.
1395
4362
6.81
9568
631.
5095
9363
6.19
9618
640.
8896
4364
5.56
9668
650.
2596
9365
4.94
9494
617.
6395
1962
2.31
9544
627.
0095
6963
1.69
9594
636.
3896
1964
1.06
9644
645.
7596
6965
0.44
9694
655.
13
9495
617.
8195
2062
2.50
9545
627.
1995
7063
1.88
9595
636.
5696
2064
1.25
9645
645.
9496
7065
0.63
9695
655.
3194
9661
8.00
9521
622.
6995
4662
7.38
9571
632.
0695
9663
6.75
9621
641.
4496
4664
6.13
9671
650.
8196
9665
5.50
9497
618.
1995
2262
2.88
9547
627.
5695
7263
2.25
9597
636.
9496
2264
1.63
9647
646.
3196
7265
1.00
9697
655.
6994
9861
8.38
9523
623.
0695
4862
7.75
9573
632.
4495
9863
7.13
9623
641.
8196
4864
6.50
9673
651.
1996
9865
5.88
9499
618.
5695
2462
3.25
9549
627.
9495
7463
2.63
9599
637.
3196
2464
2.00
9649
646.
6996
7465
1.38
9699
656.
06
9500
618.
7595
2562
3.44
9550
628.
1395
7563
2.81
9600
637.
5096
2564
2.19
9650
646.
8896
7565
1.56
9700
656.
2595
0161
8.94
9526
623.
6395
5162
8.31
9576
633.
0096
0163
7.69
9626
642.
3896
5164
7.06
9676
651.
7597
0165
6.44
9502
619.
1395
2762
3.81
9552
628.
5095
7763
3.19
9602
637.
8896
2764
2.56
9652
647.
2596
7765
1.94
9702
656.
6395
0361
9.31
9528
624.
0095
5362
8.69
9578
633.
3896
0363
8.06
9628
642.
7596
5364
7.44
9678
652.
1397
0365
6.81
9504
619.
5095
2962
4.19
9554
628.
8895
7963
3.56
9604
638.
2596
2964
2.94
9654
647.
6396
7965
2.31
9704
657.
00
Part 1 Tax Deduction Tables
49
43 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
9705
657.
1997
3066
1.88
9755
666.
5697
8067
1.25
9805
675.
9498
3068
0.63
9855
685.
3198
8069
0.00
9905
694.
6997
0665
7.38
9731
662.
0697
5666
6.75
9781
671.
4498
0667
6.13
9831
680.
8198
5668
5.50
9881
690.
1999
0669
4.88
9707
657.
5697
3266
2.25
9757
666.
9497
8267
1.63
9807
676.
3198
3268
1.00
9857
685.
6998
8269
0.38
9907
695.
0697
0865
7.75
9733
662.
4497
5866
7.13
9783
671.
8198
0867
6.50
9833
681.
1998
5868
5.88
9883
690.
5699
0869
5.25
9709
657.
9497
3466
2.63
9759
667.
3197
8467
2.00
9809
676.
6998
3468
1.38
9859
686.
0698
8469
0.75
9909
695.
44
9710
658.
1397
3566
2.81
9760
667.
5097
8567
2.19
9810
676.
8898
3568
1.56
9860
686.
2598
8569
0.94
9910
695.
6397
1165
8.31
9736
663.
0097
6166
7.69
9786
672.
3898
1167
7.06
9836
681.
7598
6168
6.44
9886
691.
1399
1169
5.81
9712
658.
5097
3766
3.19
9762
667.
8897
8767
2.56
9812
677.
2598
3768
1.94
9862
686.
6398
8769
1.31
9912
696.
0097
1365
8.69
9738
663.
3897
6366
8.06
9788
672.
7598
1367
7.44
9838
682.
1398
6368
6.81
9888
691.
5099
1369
6.19
9714
658.
8897
3966
3.56
9764
668.
2597
8967
2.94
9814
677.
6398
3968
2.31
9864
687.
0098
8969
1.69
9914
696.
38
9715
659.
0697
4066
3.75
9765
668.
4497
9067
3.13
9815
677.
8198
4068
2.50
9865
687.
1998
9069
1.88
9915
696.
5697
1665
9.25
9741
663.
9497
6666
8.63
9791
673.
3198
1667
8.00
9841
682.
6998
6668
7.38
9891
692.
0699
1669
6.75
9717
659.
4497
4266
4.13
9767
668.
8197
9267
3.50
9817
678.
1998
4268
2.88
9867
687.
5698
9269
2.25
9917
696.
9497
1865
9.63
9743
664.
3197
6866
9.00
9793
673.
6998
1867
8.38
9843
683.
0698
6868
7.75
9893
692.
4499
1869
7.13
9719
659.
8197
4466
4.50
9769
669.
1997
9467
3.88
9819
678.
5698
4468
3.25
9869
687.
9498
9469
2.63
9919
697.
31
9720
660.
0097
4566
4.69
9770
669.
3897
9567
4.06
9820
678.
7598
4568
3.44
9870
688.
1398
9569
2.81
9920
697.
5097
2166
0.19
9746
664.
8897
7166
9.56
9796
674.
2598
2167
8.94
9846
683.
6398
7168
8.31
9896
693.
0099
2169
7.69
9722
660.
3897
4766
5.06
9772
669.
7597
9767
4.44
9822
679.
1398
4768
3.81
9872
688.
5098
9769
3.19
9922
697.
8897
2366
0.56
9748
665.
2597
7366
9.94
9798
674.
6398
2367
9.31
9848
684.
0098
7368
8.69
9898
693.
3899
2369
8.06
9724
660.
7597
4966
5.44
9774
670.
1397
9967
4.81
9824
679.
5098
4968
4.19
9874
688.
8898
9969
3.56
9924
698.
25
9725
660.
9497
5066
5.63
9775
670.
3198
0067
5.00
9825
679.
6998
5068
4.38
9875
689.
0699
0069
3.75
9925
698.
4497
2666
1.13
9751
665.
8197
7667
0.50
9801
675.
1998
2667
9.88
9851
684.
5698
7668
9.25
9901
693.
9499
2669
8.63
9727
661.
3197
5266
6.00
9777
670.
6998
0267
5.38
9827
680.
0698
5268
4.75
9877
689.
4499
0269
4.13
9927
698.
8197
2866
1.50
9753
666.
1997
7867
0.88
9803
675.
5698
2868
0.25
9853
684.
9498
7868
9.63
9903
694.
3199
2869
9.00
9729
661.
6997
5466
6.38
9779
671.
0698
0467
5.75
9829
680.
4498
5468
5.13
9879
689.
8199
0469
4.50
9929
699.
19
Part 1 Tax Deduction Tables
50
44 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
9930
699.
3899
5570
4.06
9980
708.
7510
005
713.
4410
030
718.
1310
055
722.
8110
080
727.
5010
105
732.
1910
130
736.
8899
3169
9.56
9956
704.
2599
8170
8.94
1000
671
3.63
1003
171
8.31
1005
672
3.00
1008
172
7.69
1010
673
2.38
1013
173
7.06
9932
699.
7599
5770
4.44
9982
709.
1310
007
713.
8110
032
718.
5010
057
723.
1910
082
727.
8810
107
732.
5610
132
737.
2599
3369
9.94
9958
704.
6399
8370
9.31
1000
871
4.00
1003
371
8.69
1005
872
3.38
1008
372
8.06
1010
873
2.75
1013
373
7.44
9934
700.
1399
5970
4.81
9984
709.
5010
009
714.
1910
034
718.
8810
059
723.
5610
084
728.
2510
109
732.
9410
134
737.
63
9935
700.
3199
6070
5.00
9985
709.
6910
010
714.
3810
035
719.
0610
060
723.
7510
085
728.
4410
110
733.
1310
135
737.
8199
3670
0.50
9961
705.
1999
8670
9.88
1001
171
4.56
1003
671
9.25
1006
172
3.94
1008
672
8.63
1011
173
3.31
1013
673
8.00
9937
700.
6999
6270
5.38
9987
710.
0610
012
714.
7510
037
719.
4410
062
724.
1310
087
728.
8110
112
733.
5010
137
738.
1999
3870
0.88
9963
705.
5699
8871
0.25
1001
371
4.94
1003
871
9.63
1006
372
4.31
1008
872
9.00
1011
373
3.69
1013
873
8.38
9939
701.
0699
6470
5.75
9989
710.
4410
014
715.
1310
039
719.
8110
064
724.
5010
089
729.
1910
114
733.
8810
139
738.
56
9940
701.
2599
6570
5.94
9990
710.
6310
015
715.
3110
040
720.
0010
065
724.
6910
090
729.
3810
115
734.
0610
140
738.
7599
4170
1.44
9966
706.
1399
9171
0.81
1001
671
5.50
1004
172
0.19
1006
672
4.88
1009
172
9.56
1011
673
4.25
1014
173
8.94
9942
701.
6399
6770
6.31
9992
711.
0010
017
715.
6910
042
720.
3810
067
725.
0610
092
729.
7510
117
734.
4410
142
739.
1399
4370
1.81
9968
706.
5099
9371
1.19
1001
871
5.88
1004
372
0.56
1006
872
5.25
1009
372
9.94
1011
873
4.63
1014
373
9.31
9944
702.
0099
6970
6.69
9994
711.
3810
019
716.
0610
044
720.
7510
069
725.
4410
094
730.
1310
119
734.
8110
144
739.
50
9945
702.
1999
7070
6.88
9995
711.
5610
020
716.
2510
045
720.
9410
070
725.
6310
095
730.
3110
120
735.
0010
145
739.
6999
4670
2.38
9971
707.
0699
9671
1.75
1002
171
6.44
1004
672
1.13
1007
172
5.81
1009
673
0.50
1012
173
5.19
1014
673
9.88
9947
702.
5699
7270
7.25
9997
711.
9410
022
716.
6310
047
721.
3110
072
726.
0010
097
730.
6910
122
735.
3810
147
740.
0699
4870
2.75
9973
707.
4499
9871
2.13
1002
371
6.81
1004
872
1.50
1007
372
6.19
1009
873
0.88
1012
373
5.56
1014
874
0.25
9949
702.
9499
7470
7.63
9999
712.
3110
024
717.
0010
049
721.
6910
074
726.
3810
099
731.
0610
124
735.
7510
149
740.
44
9950
703.
1399
7570
7.81
1000
071
2.50
1002
571
7.19
1005
072
1.88
1007
572
6.56
1010
073
1.25
1012
573
5.94
1015
074
0.63
9951
703.
3199
7670
8.00
1000
171
2.69
1002
671
7.38
1005
172
2.06
1007
672
6.75
1010
173
1.44
1012
673
6.13
1015
174
0.81
9952
703.
5099
7770
8.19
1000
271
2.88
1002
771
7.56
1005
272
2.25
1007
772
6.94
1010
273
1.63
1012
773
6.31
1015
274
1.00
9953
703.
6999
7870
8.38
1000
371
3.06
1002
871
7.75
1005
372
2.44
1007
872
7.13
1010
373
1.81
1012
873
6.50
1015
374
1.19
9954
703.
8899
7970
8.56
1000
471
3.25
1002
971
7.94
1005
472
2.63
1007
972
7.31
1010
473
2.00
1012
973
6.69
1015
474
1.38
Part 1 Tax Deduction Tables
51
45 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1015
574
1.56
1018
074
6.25
1020
575
0.94
1023
075
5.63
1025
576
0.31
1028
076
5.00
1030
576
9.69
1033
077
4.38
1035
577
9.06
1015
674
1.75
1018
174
6.44
1020
675
1.13
1023
175
5.81
1025
676
0.50
1028
176
5.19
1030
676
9.88
1033
177
4.56
1035
677
9.25
1015
774
1.94
1018
274
6.63
1020
775
1.31
1023
275
6.00
1025
776
0.69
1028
276
5.38
1030
777
0.06
1033
277
4.75
1035
777
9.44
1015
874
2.13
1018
374
6.81
1020
875
1.50
1023
375
6.19
1025
876
0.88
1028
376
5.56
1030
877
0.25
1033
377
4.94
1035
877
9.63
1015
974
2.31
1018
474
7.00
1020
975
1.69
1023
475
6.38
1025
976
1.06
1028
476
5.75
1030
977
0.44
1033
477
5.13
1035
977
9.81
1016
074
2.50
1018
574
7.19
1021
075
1.88
1023
575
6.56
1026
076
1.25
1028
576
5.94
1031
077
0.63
1033
577
5.31
1036
078
0.00
1016
174
2.69
1018
674
7.38
1021
175
2.06
1023
675
6.75
1026
176
1.44
1028
676
6.13
1031
177
0.81
1033
677
5.50
1036
178
0.19
1016
274
2.88
1018
774
7.56
1021
275
2.25
1023
775
6.94
1026
276
1.63
1028
776
6.31
1031
277
1.00
1033
777
5.69
1036
278
0.38
1016
374
3.06
1018
874
7.75
1021
375
2.44
1023
875
7.13
1026
376
1.81
1028
876
6.50
1031
377
1.19
1033
877
5.88
1036
378
0.56
1016
474
3.25
1018
974
7.94
1021
475
2.63
1023
975
7.31
1026
476
2.00
1028
976
6.69
1031
477
1.38
1033
977
6.06
1036
478
0.75
1016
574
3.44
1019
074
8.13
1021
575
2.81
1024
075
7.50
1026
576
2.19
1029
076
6.88
1031
577
1.56
1034
077
6.25
1036
578
0.94
1016
674
3.63
1019
174
8.31
1021
675
3.00
1024
175
7.69
1026
676
2.38
1029
176
7.06
1031
677
1.75
1034
177
6.44
1036
678
1.13
1016
774
3.81
1019
274
8.50
1021
775
3.19
1024
275
7.88
1026
776
2.56
1029
276
7.25
1031
777
1.94
1034
277
6.63
1036
778
1.31
1016
874
4.00
1019
374
8.69
1021
875
3.38
1024
375
8.06
1026
876
2.75
1029
376
7.44
1031
877
2.13
1034
377
6.81
1036
878
1.50
1016
974
4.19
1019
474
8.88
1021
975
3.56
1024
475
8.25
1026
976
2.94
1029
476
7.63
1031
977
2.31
1034
477
7.00
1036
978
1.69
1017
074
4.38
1019
574
9.06
1022
075
3.75
1024
575
8.44
1027
076
3.13
1029
576
7.81
1032
077
2.50
1034
577
7.19
1037
078
1.88
1017
174
4.56
1019
674
9.25
1022
175
3.94
1024
675
8.63
1027
176
3.31
1029
676
8.00
1032
177
2.69
1034
677
7.38
1037
178
2.06
1017
274
4.75
1019
774
9.44
1022
275
4.13
1024
775
8.81
1027
276
3.50
1029
776
8.19
1032
277
2.88
1034
777
7.56
1037
278
2.25
1017
374
4.94
1019
874
9.63
1022
375
4.31
1024
875
9.00
1027
376
3.69
1029
876
8.38
1032
377
3.06
1034
877
7.75
1037
378
2.44
1017
474
5.13
1019
974
9.81
1022
475
4.50
1024
975
9.19
1027
476
3.88
1029
976
8.56
1032
477
3.25
1034
977
7.94
1037
478
2.63
1017
574
5.31
1020
075
0.00
1022
575
4.69
1025
075
9.38
1027
576
4.06
1030
076
8.75
1032
577
3.44
1035
077
8.13
1037
578
2.81
1017
674
5.50
1020
175
0.19
1022
675
4.88
1025
175
9.56
1027
676
4.25
1030
176
8.94
1032
677
3.63
1035
177
8.31
1037
678
3.00
1017
774
5.69
1020
275
0.38
1022
775
5.06
1025
275
9.75
1027
776
4.44
1030
276
9.13
1032
777
3.81
1035
277
8.50
1037
778
3.19
1017
874
5.88
1020
375
0.56
1022
875
5.25
1025
375
9.94
1027
876
4.63
1030
376
9.31
1032
877
4.00
1035
377
8.69
1037
878
3.38
1017
974
6.06
1020
475
0.75
1022
975
5.44
1025
476
0.13
1027
976
4.81
1030
476
9.50
1032
977
4.19
1035
477
8.88
1037
978
3.56
Part 1 Tax Deduction Tables
52
46 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1038
078
3.75
1040
578
8.44
1043
079
3.13
1045
579
7.81
1048
080
2.50
1050
580
7.19
1053
081
1.88
1055
581
6.56
1058
082
1.25
1038
178
3.94
1040
678
8.63
1043
179
3.31
1045
679
8.00
1048
180
2.69
1050
680
7.38
1053
181
2.06
1055
681
6.75
1058
182
1.44
1038
278
4.13
1040
778
8.81
1043
279
3.50
1045
779
8.19
1048
280
2.88
1050
780
7.56
1053
281
2.25
1055
781
6.94
1058
282
1.63
1038
378
4.31
1040
878
9.00
1043
379
3.69
1045
879
8.38
1048
380
3.06
1050
880
7.75
1053
381
2.44
1055
881
7.13
1058
382
1.81
1038
478
4.50
1040
978
9.19
1043
479
3.88
1045
979
8.56
1048
480
3.25
1050
980
7.94
1053
481
2.63
1055
981
7.31
1058
482
2.00
1038
578
4.69
1041
078
9.38
1043
579
4.06
1046
079
8.75
1048
580
3.44
1051
080
8.13
1053
581
2.81
1056
081
7.50
1058
582
2.19
1038
678
4.88
1041
178
9.56
1043
679
4.25
1046
179
8.94
1048
680
3.63
1051
180
8.31
1053
681
3.00
1056
181
7.69
1058
682
2.38
1038
778
5.06
1041
278
9.75
1043
779
4.44
1046
279
9.13
1048
780
3.81
1051
280
8.50
1053
781
3.19
1056
281
7.88
1058
782
2.56
1038
878
5.25
1041
378
9.94
1043
879
4.63
1046
379
9.31
1048
880
4.00
1051
380
8.69
1053
881
3.38
1056
381
8.06
1058
882
2.75
1038
978
5.44
1041
479
0.13
1043
979
4.81
1046
479
9.50
1048
980
4.19
1051
480
8.88
1053
981
3.56
1056
481
8.25
1058
982
2.94
1039
078
5.63
1041
579
0.31
1044
079
5.00
1046
579
9.69
1049
080
4.38
1051
580
9.06
1054
081
3.75
1056
581
8.44
1059
082
3.13
1039
178
5.81
1041
679
0.50
1044
179
5.19
1046
679
9.88
1049
180
4.56
1051
680
9.25
1054
181
3.94
1056
681
8.63
1059
182
3.31
1039
278
6.00
1041
779
0.69
1044
279
5.38
1046
780
0.06
1049
280
4.75
1051
780
9.44
1054
281
4.13
1056
781
8.81
1059
282
3.50
1039
378
6.19
1041
879
0.88
1044
379
5.56
1046
880
0.25
1049
380
4.94
1051
880
9.63
1054
381
4.31
1056
881
9.00
1059
382
3.69
1039
478
6.38
1041
979
1.06
1044
479
5.75
1046
980
0.44
1049
480
5.13
1051
980
9.81
1054
481
4.50
1056
981
9.19
1059
482
3.88
1039
578
6.56
1042
079
1.25
1044
579
5.94
1047
080
0.63
1049
580
5.31
1052
081
0.00
1054
581
4.69
1057
081
9.38
1059
582
4.06
1039
678
6.75
1042
179
1.44
1044
679
6.13
1047
180
0.81
1049
680
5.50
1052
181
0.19
1054
681
4.88
1057
181
9.56
1059
682
4.25
1039
778
6.94
1042
279
1.63
1044
779
6.31
1047
280
1.00
1049
780
5.69
1052
281
0.38
1054
781
5.06
1057
281
9.75
1059
782
4.44
1039
878
7.13
1042
379
1.81
1044
879
6.50
1047
380
1.19
1049
880
5.88
1052
381
0.56
1054
881
5.25
1057
381
9.94
1059
882
4.63
1039
978
7.31
1042
479
2.00
1044
979
6.69
1047
480
1.38
1049
980
6.06
1052
481
0.75
1054
981
5.44
1057
482
0.13
1059
982
4.81
1040
078
7.50
1042
579
2.19
1045
079
6.88
1047
580
1.56
1050
080
6.25
1052
581
0.94
1055
081
5.63
1057
582
0.31
1060
082
5.00
1040
178
7.69
1042
679
2.38
1045
179
7.06
1047
680
1.75
1050
180
6.44
1052
681
1.13
1055
181
5.81
1057
682
0.50
1060
182
5.19
1040
278
7.88
1042
779
2.56
1045
279
7.25
1047
780
1.94
1050
280
6.63
1052
781
1.31
1055
281
6.00
1057
782
0.69
1060
282
5.38
1040
378
8.06
1042
879
2.75
1045
379
7.44
1047
880
2.13
1050
380
6.81
1052
881
1.50
1055
381
6.19
1057
882
0.88
1060
382
5.56
1040
478
8.25
1042
979
2.94
1045
479
7.63
1047
980
2.31
1050
480
7.00
1052
981
1.69
1055
481
6.38
1057
982
1.06
1060
482
5.75
Part 1 Tax Deduction Tables
53
47 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1060
582
5.94
1063
083
0.63
1065
583
5.31
1068
084
0.00
1070
584
4.69
1073
084
9.38
1075
585
4.06
1078
085
8.75
1080
586
3.44
1060
682
6.13
1063
183
0.81
1065
683
5.50
1068
184
0.19
1070
684
4.88
1073
184
9.56
1075
685
4.25
1078
185
8.94
1080
686
3.63
1060
782
6.31
1063
283
1.00
1065
783
5.69
1068
284
0.38
1070
784
5.06
1073
284
9.75
1075
785
4.44
1078
285
9.13
1080
786
3.81
1060
882
6.50
1063
383
1.19
1065
883
5.88
1068
384
0.56
1070
884
5.25
1073
384
9.94
1075
885
4.63
1078
385
9.31
1080
886
4.00
1060
982
6.69
1063
483
1.38
1065
983
6.06
1068
484
0.75
1070
984
5.44
1073
485
0.13
1075
985
4.81
1078
485
9.50
1080
986
4.19
1061
082
6.88
1063
583
1.56
1066
083
6.25
1068
584
0.94
1071
084
5.63
1073
585
0.31
1076
085
5.00
1078
585
9.69
1081
086
4.38
1061
182
7.06
1063
683
1.75
1066
183
6.44
1068
684
1.13
1071
184
5.81
1073
685
0.50
1076
185
5.19
1078
685
9.88
1081
186
4.56
1061
282
7.25
1063
783
1.94
1066
283
6.63
1068
784
1.31
1071
284
6.00
1073
785
0.69
1076
285
5.38
1078
786
0.06
1081
286
4.75
1061
382
7.44
1063
883
2.13
1066
383
6.81
1068
884
1.50
1071
384
6.19
1073
885
0.88
1076
385
5.56
1078
886
0.25
1081
386
4.94
1061
482
7.63
1063
983
2.31
1066
483
7.00
1068
984
1.69
1071
484
6.38
1073
985
1.06
1076
485
5.75
1078
986
0.44
1081
486
5.13
1061
582
7.81
1064
083
2.50
1066
583
7.19
1069
084
1.88
1071
584
6.56
1074
085
1.25
1076
585
5.94
1079
086
0.63
1081
586
5.31
1061
682
8.00
1064
183
2.69
1066
683
7.38
1069
184
2.06
1071
684
6.75
1074
185
1.44
1076
685
6.13
1079
186
0.81
1081
686
5.50
1061
782
8.19
1064
283
2.88
1066
783
7.56
1069
284
2.25
1071
784
6.94
1074
285
1.63
1076
785
6.31
1079
286
1.00
1081
786
5.69
1061
882
8.38
1064
383
3.06
1066
883
7.75
1069
384
2.44
1071
884
7.13
1074
385
1.81
1076
885
6.50
1079
386
1.19
1081
886
5.88
1061
982
8.56
1064
483
3.25
1066
983
7.94
1069
484
2.63
1071
984
7.31
1074
485
2.00
1076
985
6.69
1079
486
1.38
1081
986
6.06
1062
082
8.75
1064
583
3.44
1067
083
8.13
1069
584
2.81
1072
084
7.50
1074
585
2.19
1077
085
6.88
1079
586
1.56
1082
086
6.25
1062
182
8.94
1064
683
3.63
1067
183
8.31
1069
684
3.00
1072
184
7.69
1074
685
2.38
1077
185
7.06
1079
686
1.75
1082
186
6.44
1062
282
9.13
1064
783
3.81
1067
283
8.50
1069
784
3.19
1072
284
7.88
1074
785
2.56
1077
285
7.25
1079
786
1.94
1082
286
6.63
1062
382
9.31
1064
883
4.00
1067
383
8.69
1069
884
3.38
1072
384
8.06
1074
885
2.75
1077
385
7.44
1079
886
2.13
1082
386
6.81
1062
482
9.50
1064
983
4.19
1067
483
8.88
1069
984
3.56
1072
484
8.25
1074
985
2.94
1077
485
7.63
1079
986
2.31
1082
486
7.00
1062
582
9.69
1065
083
4.38
1067
583
9.06
1070
084
3.75
1072
584
8.44
1075
085
3.13
1077
585
7.81
1080
086
2.50
1082
586
7.19
1062
682
9.88
1065
183
4.56
1067
683
9.25
1070
184
3.94
1072
684
8.63
1075
185
3.31
1077
685
8.00
1080
186
2.69
1082
686
7.38
1062
783
0.06
1065
283
4.75
1067
783
9.44
1070
284
4.13
1072
784
8.81
1075
285
3.50
1077
785
8.19
1080
286
2.88
1082
786
7.56
1062
883
0.25
1065
383
4.94
1067
883
9.63
1070
384
4.31
1072
884
9.00
1075
385
3.69
1077
885
8.38
1080
386
3.06
1082
886
7.75
1062
983
0.44
1065
483
5.13
1067
983
9.81
1070
484
4.50
1072
984
9.19
1075
485
3.88
1077
985
8.56
1080
486
3.25
1082
986
7.94
Part 1 Tax Deduction Tables
54
48 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1083
086
8.13
1085
587
2.81
1088
087
7.50
1090
588
2.19
1093
088
6.88
1095
589
1.56
1098
089
6.25
1100
590
0.94
1103
090
5.63
1083
186
8.31
1085
687
3.00
1088
187
7.69
1090
688
2.38
1093
188
7.06
1095
689
1.75
1098
189
6.44
1100
690
1.13
1103
190
5.81
1083
286
8.50
1085
787
3.19
1088
287
7.88
1090
788
2.56
1093
288
7.25
1095
789
1.94
1098
289
6.63
1100
790
1.31
1103
290
6.00
1083
386
8.69
1085
887
3.38
1088
387
8.06
1090
888
2.75
1093
388
7.44
1095
889
2.13
1098
389
6.81
1100
890
1.50
1103
390
6.19
1083
486
8.88
1085
987
3.56
1088
487
8.25
1090
988
2.94
1093
488
7.63
1095
989
2.31
1098
489
7.00
1100
990
1.69
1103
490
6.38
1083
586
9.06
1086
087
3.75
1088
587
8.44
1091
088
3.13
1093
588
7.81
1096
089
2.50
1098
589
7.19
1101
090
1.88
1103
590
6.56
1083
686
9.25
1086
187
3.94
1088
687
8.63
1091
188
3.31
1093
688
8.00
1096
189
2.69
1098
689
7.38
1101
190
2.06
1103
690
6.75
1083
786
9.44
1086
287
4.13
1088
787
8.81
1091
288
3.50
1093
788
8.19
1096
289
2.88
1098
789
7.56
1101
290
2.25
1103
790
6.94
1083
886
9.63
1086
387
4.31
1088
887
9.00
1091
388
3.69
1093
888
8.38
1096
389
3.06
1098
889
7.75
1101
390
2.44
1103
890
7.13
1083
986
9.81
1086
487
4.50
1088
987
9.19
1091
488
3.88
1093
988
8.56
1096
489
3.25
1098
989
7.94
1101
490
2.63
1103
990
7.31
1084
087
0.00
1086
587
4.69
1089
087
9.38
1091
588
4.06
1094
088
8.75
1096
589
3.44
1099
089
8.13
1101
590
2.81
1104
090
7.50
1084
187
0.19
1086
687
4.88
1089
187
9.56
1091
688
4.25
1094
188
8.94
1096
689
3.63
1099
189
8.31
1101
690
3.00
1104
190
7.69
1084
287
0.38
1086
787
5.06
1089
287
9.75
1091
788
4.44
1094
288
9.13
1096
789
3.81
1099
289
8.50
1101
790
3.19
1104
290
7.88
1084
387
0.56
1086
887
5.25
1089
387
9.94
1091
888
4.63
1094
388
9.31
1096
889
4.00
1099
389
8.69
1101
890
3.38
1104
390
8.06
1084
487
0.75
1086
987
5.44
1089
488
0.13
1091
988
4.81
1094
488
9.50
1096
989
4.19
1099
489
8.88
1101
990
3.56
1104
490
8.25
1084
587
0.94
1087
087
5.63
1089
588
0.31
1092
088
5.00
1094
588
9.69
1097
089
4.38
1099
589
9.06
1102
090
3.75
1104
590
8.44
1084
687
1.13
1087
187
5.81
1089
688
0.50
1092
188
5.19
1094
688
9.88
1097
189
4.56
1099
689
9.25
1102
190
3.94
1104
690
8.63
1084
787
1.31
1087
287
6.00
1089
788
0.69
1092
288
5.38
1094
789
0.06
1097
289
4.75
1099
789
9.44
1102
290
4.13
1104
790
8.81
1084
887
1.50
1087
387
6.19
1089
888
0.88
1092
388
5.56
1094
889
0.25
1097
389
4.94
1099
889
9.63
1102
390
4.31
1104
890
9.00
1084
987
1.69
1087
487
6.38
1089
988
1.06
1092
488
5.75
1094
989
0.44
1097
489
5.13
1099
989
9.81
1102
490
4.50
1104
990
9.19
1085
087
1.88
1087
587
6.56
1090
088
1.25
1092
588
5.94
1095
089
0.63
1097
589
5.31
1100
090
0.00
1102
590
4.69
1105
090
9.38
1085
187
2.06
1087
687
6.75
1090
188
1.44
1092
688
6.13
1095
189
0.81
1097
689
5.50
1100
190
0.19
1102
690
4.88
1105
190
9.56
1085
287
2.25
1087
787
6.94
1090
288
1.63
1092
788
6.31
1095
289
1.00
1097
789
5.69
1100
290
0.38
1102
790
5.06
1105
290
9.75
1085
387
2.44
1087
887
7.13
1090
388
1.81
1092
888
6.50
1095
389
1.19
1097
889
5.88
1100
390
0.56
1102
890
5.25
1105
390
9.94
1085
487
2.63
1087
987
7.31
1090
488
2.00
1092
988
6.69
1095
489
1.38
1097
989
6.06
1100
490
0.75
1102
990
5.44
1105
491
0.13
Part 1 Tax Deduction Tables
55
49 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1105
591
0.31
1108
091
5.00
1110
591
9.69
1113
092
4.38
1115
592
9.06
1118
093
3.75
1120
593
8.44
1123
094
3.13
1125
594
7.81
1105
691
0.50
1108
191
5.19
1110
691
9.88
1113
192
4.56
1115
692
9.25
1118
193
3.94
1120
693
8.63
1123
194
3.31
1125
694
8.00
1105
791
0.69
1108
291
5.38
1110
792
0.06
1113
292
4.75
1115
792
9.44
1118
293
4.13
1120
793
8.81
1123
294
3.50
1125
794
8.19
1105
891
0.88
1108
391
5.56
1110
892
0.25
1113
392
4.94
1115
892
9.63
1118
393
4.31
1120
893
9.00
1123
394
3.69
1125
894
8.38
1105
991
1.06
1108
491
5.75
1110
992
0.44
1113
492
5.13
1115
992
9.81
1118
493
4.50
1120
993
9.19
1123
494
3.88
1125
994
8.56
1106
091
1.25
1108
591
5.94
1111
092
0.63
1113
592
5.31
1116
093
0.00
1118
593
4.69
1121
093
9.38
1123
594
4.06
1126
094
8.75
1106
191
1.44
1108
691
6.13
1111
192
0.81
1113
692
5.50
1116
193
0.19
1118
693
4.88
1121
193
9.56
1123
694
4.25
1126
194
8.94
1106
291
1.63
1108
791
6.31
1111
292
1.00
1113
792
5.69
1116
293
0.38
1118
793
5.06
1121
293
9.75
1123
794
4.44
1126
294
9.13
1106
391
1.81
1108
891
6.50
1111
392
1.19
1113
892
5.88
1116
393
0.56
1118
893
5.25
1121
393
9.94
1123
894
4.63
1126
394
9.31
1106
491
2.00
1108
991
6.69
1111
492
1.38
1113
992
6.06
1116
493
0.75
1118
993
5.44
1121
494
0.13
1123
994
4.81
1126
494
9.50
1106
591
2.19
1109
091
6.88
1111
592
1.56
1114
092
6.25
1116
593
0.94
1119
093
5.63
1121
594
0.31
1124
094
5.00
1126
594
9.69
1106
691
2.38
1109
191
7.06
1111
692
1.75
1114
192
6.44
1116
693
1.13
1119
193
5.81
1121
694
0.50
1124
194
5.19
1126
694
9.88
1106
791
2.56
1109
291
7.25
1111
792
1.94
1114
292
6.63
1116
793
1.31
1119
293
6.00
1121
794
0.69
1124
294
5.38
1126
795
0.06
1106
891
2.75
1109
391
7.44
1111
892
2.13
1114
392
6.81
1116
893
1.50
1119
393
6.19
1121
894
0.88
1124
394
5.56
1126
895
0.25
1106
991
2.94
1109
491
7.63
1111
992
2.31
1114
492
7.00
1116
993
1.69
1119
493
6.38
1121
994
1.06
1124
494
5.75
1126
995
0.44
1107
091
3.13
1109
591
7.81
1112
092
2.50
1114
592
7.19
1117
093
1.88
1119
593
6.56
1122
094
1.25
1124
594
5.94
1127
095
0.63
1107
191
3.31
1109
691
8.00
1112
192
2.69
1114
692
7.38
1117
193
2.06
1119
693
6.75
1122
194
1.44
1124
694
6.13
1127
195
0.81
1107
291
3.50
1109
791
8.19
1112
292
2.88
1114
792
7.56
1117
293
2.25
1119
793
6.94
1122
294
1.63
1124
794
6.31
1127
295
1.00
1107
391
3.69
1109
891
8.38
1112
392
3.06
1114
892
7.75
1117
393
2.44
1119
893
7.13
1122
394
1.81
1124
894
6.50
1127
395
1.19
1107
491
3.88
1109
991
8.56
1112
492
3.25
1114
992
7.94
1117
493
2.63
1119
993
7.31
1122
494
2.00
1124
994
6.69
1127
495
1.38
1107
591
4.06
1110
091
8.75
1112
592
3.44
1115
092
8.13
1117
593
2.81
1120
093
7.50
1122
594
2.19
1125
094
6.88
1127
595
1.56
1107
691
4.25
1110
191
8.94
1112
692
3.63
1115
192
8.31
1117
693
3.00
1120
193
7.69
1122
694
2.38
1125
194
7.06
1127
695
1.75
1107
791
4.44
1110
291
9.13
1112
792
3.81
1115
292
8.50
1117
793
3.19
1120
293
7.88
1122
794
2.56
1125
294
7.25
1127
795
1.94
1107
891
4.63
1110
391
9.31
1112
892
4.00
1115
392
8.69
1117
893
3.38
1120
393
8.06
1122
894
2.75
1125
394
7.44
1127
895
2.13
1107
991
4.81
1110
491
9.50
1112
992
4.19
1115
492
8.88
1117
993
3.56
1120
493
8.25
1122
994
2.94
1125
494
7.63
1127
995
2.31
Part 1 Tax Deduction Tables
56
50 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1128
095
2.50
1130
595
7.19
1133
096
1.88
1135
596
6.56
1138
097
1.25
1140
597
5.94
1143
098
0.63
1145
598
5.31
1148
099
0.00
1128
195
2.69
1130
695
7.38
1133
196
2.06
1135
696
6.75
1138
197
1.44
1140
697
6.13
1143
198
0.81
1145
698
5.50
1148
199
0.19
1128
295
2.88
1130
795
7.56
1133
296
2.25
1135
796
6.94
1138
297
1.63
1140
797
6.31
1143
298
1.00
1145
798
5.69
1148
299
0.38
1128
395
3.06
1130
895
7.75
1133
396
2.44
1135
896
7.13
1138
397
1.81
1140
897
6.50
1143
398
1.19
1145
898
5.88
1148
399
0.56
1128
495
3.25
1130
995
7.94
1133
496
2.63
1135
996
7.31
1138
497
2.00
1140
997
6.69
1143
498
1.38
1145
998
6.06
1148
499
0.75
1128
595
3.44
1131
095
8.13
1133
596
2.81
1136
096
7.50
1138
597
2.19
1141
097
6.88
1143
598
1.56
1146
098
6.25
1148
599
0.94
1128
695
3.63
1131
195
8.31
1133
696
3.00
1136
196
7.69
1138
697
2.38
1141
197
7.06
1143
698
1.75
1146
198
6.44
1148
699
1.13
1128
795
3.81
1131
295
8.50
1133
796
3.19
1136
296
7.88
1138
797
2.56
1141
297
7.25
1143
798
1.94
1146
298
6.63
1148
799
1.31
1128
895
4.00
1131
395
8.69
1133
896
3.38
1136
396
8.06
1138
897
2.75
1141
397
7.44
1143
898
2.13
1146
398
6.81
1148
899
1.50
1128
995
4.19
1131
495
8.88
1133
996
3.56
1136
496
8.25
1138
997
2.94
1141
497
7.63
1143
998
2.31
1146
498
7.00
1148
999
1.69
1129
095
4.38
1131
595
9.06
1134
096
3.75
1136
596
8.44
1139
097
3.13
1141
597
7.81
1144
098
2.50
1146
598
7.19
1149
099
1.88
1129
195
4.56
1131
695
9.25
1134
196
3.94
1136
696
8.63
1139
197
3.31
1141
697
8.00
1144
198
2.69
1146
698
7.38
1149
199
2.06
1129
295
4.75
1131
795
9.44
1134
296
4.13
1136
796
8.81
1139
297
3.50
1141
797
8.19
1144
298
2.88
1146
798
7.56
1149
299
2.25
1129
395
4.94
1131
895
9.63
1134
396
4.31
1136
896
9.00
1139
397
3.69
1141
897
8.38
1144
398
3.06
1146
898
7.75
1149
399
2.44
1129
495
5.13
1131
995
9.81
1134
496
4.50
1136
996
9.19
1139
497
3.88
1141
997
8.56
1144
498
3.25
1146
998
7.94
1149
499
2.63
1129
595
5.31
1132
096
0.00
1134
596
4.69
1137
096
9.38
1139
597
4.06
1142
097
8.75
1144
598
3.44
1147
098
8.13
1149
599
2.81
1129
695
5.50
1132
196
0.19
1134
696
4.88
1137
196
9.56
1139
697
4.25
1142
197
8.94
1144
698
3.63
1147
198
8.31
1149
699
3.00
1129
795
5.69
1132
296
0.38
1134
796
5.06
1137
296
9.75
1139
797
4.44
1142
297
9.13
1144
798
3.81
1147
298
8.50
1149
799
3.19
1129
895
5.88
1132
396
0.56
1134
896
5.25
1137
396
9.94
1139
897
4.63
1142
397
9.31
1144
898
4.00
1147
398
8.69
1149
899
3.38
1129
995
6.06
1132
496
0.75
1134
996
5.44
1137
497
0.13
1139
997
4.81
1142
497
9.50
1144
998
4.19
1147
498
8.88
1149
999
3.56
1130
095
6.25
1132
596
0.94
1135
096
5.63
1137
597
0.31
1140
097
5.00
1142
597
9.69
1145
098
4.38
1147
598
9.06
1150
099
3.75
1130
195
6.44
1132
696
1.13
1135
196
5.81
1137
697
0.50
1140
197
5.19
1142
697
9.88
1145
198
4.56
1147
698
9.25
1150
199
3.94
1130
295
6.63
1132
796
1.31
1135
296
6.00
1137
797
0.69
1140
297
5.38
1142
798
0.06
1145
298
4.75
1147
798
9.44
1150
299
4.13
1130
395
6.81
1132
896
1.50
1135
396
6.19
1137
897
0.88
1140
397
5.56
1142
898
0.25
1145
398
4.94
1147
898
9.63
1150
399
4.31
1130
495
7.00
1132
996
1.69
1135
496
6.38
1137
997
1.06
1140
497
5.75
1142
998
0.44
1145
498
5.13
1147
998
9.81
1150
499
4.50
Part 1 Tax Deduction Tables
57
51 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1150
599
4.69
1153
099
9.38
1155
510
04.0
611
580
1008
.75
1160
510
13.4
411
630
1018
.13
1165
510
22.8
111
680
1027
.50
1170
510
32.1
911
506
994.
8811
531
999.
5611
556
1004
.25
1158
110
08.9
411
606
1013
.63
1163
110
18.3
111
656
1023
.00
1168
110
27.6
911
706
1032
.38
1150
799
5.06
1153
299
9.75
1155
710
04.4
411
582
1009
.13
1160
710
13.8
111
632
1018
.50
1165
710
23.1
911
682
1027
.88
1170
710
32.5
611
508
995.
2511
533
999.
9411
558
1004
.63
1158
310
09.3
111
608
1014
.00
1163
310
18.6
911
658
1023
.38
1168
310
28.0
611
708
1032
.75
1150
999
5.44
1153
410
00.1
311
559
1004
.81
1158
410
09.5
011
609
1014
.19
1163
410
18.8
811
659
1023
.56
1168
410
28.2
511
709
1032
.94
1151
099
5.63
1153
510
00.3
111
560
1005
.00
1158
510
09.6
911
610
1014
.38
1163
510
19.0
611
660
1023
.75
1168
510
28.4
411
710
1033
.13
1151
199
5.81
1153
610
00.5
011
561
1005
.19
1158
610
09.8
811
611
1014
.56
1163
610
19.2
511
661
1023
.94
1168
610
28.6
311
711
1033
.31
1151
299
6.00
1153
710
00.6
911
562
1005
.38
1158
710
10.0
611
612
1014
.75
1163
710
19.4
411
662
1024
.13
1168
710
28.8
111
712
1033
.50
1151
399
6.19
1153
810
00.8
811
563
1005
.56
1158
810
10.2
511
613
1014
.94
1163
810
19.6
311
663
1024
.31
1168
810
29.0
011
713
1033
.69
1151
499
6.38
1153
910
01.0
611
564
1005
.75
1158
910
10.4
411
614
1015
.13
1163
910
19.8
111
664
1024
.50
1168
910
29.1
911
714
1033
.88
1151
599
6.56
1154
010
01.2
511
565
1005
.94
1159
010
10.6
311
615
1015
.31
1164
010
20.0
011
665
1024
.69
1169
010
29.3
811
715
1034
.06
1151
699
6.75
1154
110
01.4
411
566
1006
.13
1159
110
10.8
111
616
1015
.50
1164
110
20.1
911
666
1024
.88
1169
110
29.5
611
716
1034
.25
1151
799
6.94
1154
210
01.6
311
567
1006
.31
1159
210
11.0
011
617
1015
.69
1164
210
20.3
811
667
1025
.06
1169
210
29.7
511
717
1034
.44
1151
899
7.13
1154
310
01.8
111
568
1006
.50
1159
310
11.1
911
618
1015
.88
1164
310
20.5
611
668
1025
.25
1169
310
29.9
411
718
1034
.63
1151
999
7.31
1154
410
02.0
011
569
1006
.69
1159
410
11.3
811
619
1016
.06
1164
410
20.7
511
669
1025
.44
1169
410
30.1
311
719
1034
.81
1152
099
7.50
1154
510
02.1
911
570
1006
.88
1159
510
11.5
611
620
1016
.25
1164
510
20.9
411
670
1025
.63
1169
510
30.3
111
720
1035
.00
1152
199
7.69
1154
610
02.3
811
571
1007
.06
1159
610
11.7
511
621
1016
.44
1164
610
21.1
311
671
1025
.81
1169
610
30.5
011
721
1035
.19
1152
299
7.88
1154
710
02.5
611
572
1007
.25
1159
710
11.9
411
622
1016
.63
1164
710
21.3
111
672
1026
.00
1169
710
30.6
911
722
1035
.38
1152
399
8.06
1154
810
02.7
511
573
1007
.44
1159
810
12.1
311
623
1016
.81
1164
810
21.5
011
673
1026
.19
1169
810
30.8
811
723
1035
.56
1152
499
8.25
1154
910
02.9
411
574
1007
.63
1159
910
12.3
111
624
1017
.00
1164
910
21.6
911
674
1026
.38
1169
910
31.0
611
724
1035
.75
1152
599
8.44
1155
010
03.1
311
575
1007
.81
1160
010
12.5
011
625
1017
.19
1165
010
21.8
811
675
1026
.56
1170
010
31.2
511
725
1035
.94
1152
699
8.63
1155
110
03.3
111
576
1008
.00
1160
110
12.6
911
626
1017
.38
1165
110
22.0
611
676
1026
.75
1170
110
31.4
411
726
1036
.13
1152
799
8.81
1155
210
03.5
011
577
1008
.19
1160
210
12.8
811
627
1017
.56
1165
210
22.2
511
677
1026
.94
1170
210
31.6
311
727
1036
.31
1152
899
9.00
1155
310
03.6
911
578
1008
.38
1160
310
13.0
611
628
1017
.75
1165
310
22.4
411
678
1027
.13
1170
310
31.8
111
728
1036
.50
1152
999
9.19
1155
410
03.8
811
579
1008
.56
1160
410
13.2
511
629
1017
.94
1165
410
22.6
311
679
1027
.31
1170
410
32.0
011
729
1036
.69
Part 1 Tax Deduction Tables
58
52 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1173
010
36.8
811
755
1041
.56
1178
010
46.2
511
805
1050
.94
1183
010
55.6
311
855
1060
.31
1188
010
65.0
011
905
1069
.69
1193
010
74.3
811
731
1037
.06
1175
610
41.7
511
781
1046
.44
1180
610
51.1
311
831
1055
.81
1185
610
60.5
011
881
1065
.19
1190
610
69.8
811
931
1074
.56
1173
210
37.2
511
757
1041
.94
1178
210
46.6
311
807
1051
.31
1183
210
56.0
011
857
1060
.69
1188
210
65.3
811
907
1070
.06
1193
210
74.7
511
733
1037
.44
1175
810
42.1
311
783
1046
.81
1180
810
51.5
011
833
1056
.19
1185
810
60.8
811
883
1065
.56
1190
810
70.2
511
933
1074
.94
1173
410
37.6
311
759
1042
.31
1178
410
47.0
011
809
1051
.69
1183
410
56.3
811
859
1061
.06
1188
410
65.7
511
909
1070
.44
1193
410
75.1
3
1173
510
37.8
111
760
1042
.50
1178
510
47.1
911
810
1051
.88
1183
510
56.5
611
860
1061
.25
1188
510
65.9
411
910
1070
.63
1193
510
75.3
111
736
1038
.00
1176
110
42.6
911
786
1047
.38
1181
110
52.0
611
836
1056
.75
1186
110
61.4
411
886
1066
.13
1191
110
70.8
111
936
1075
.50
1173
710
38.1
911
762
1042
.88
1178
710
47.5
611
812
1052
.25
1183
710
56.9
411
862
1061
.63
1188
710
66.3
111
912
1071
.00
1193
710
75.6
911
738
1038
.38
1176
310
43.0
611
788
1047
.75
1181
310
52.4
411
838
1057
.13
1186
310
61.8
111
888
1066
.50
1191
310
71.1
911
938
1075
.88
1173
910
38.5
611
764
1043
.25
1178
910
47.9
411
814
1052
.63
1183
910
57.3
111
864
1062
.00
1188
910
66.6
911
914
1071
.38
1193
910
76.0
6
1174
010
38.7
511
765
1043
.44
1179
010
48.1
311
815
1052
.81
1184
010
57.5
011
865
1062
.19
1189
010
66.8
811
915
1071
.56
1194
010
76.2
511
741
1038
.94
1176
610
43.6
311
791
1048
.31
1181
610
53.0
011
841
1057
.69
1186
610
62.3
811
891
1067
.06
1191
610
71.7
511
941
1076
.44
1174
210
39.1
311
767
1043
.81
1179
210
48.5
011
817
1053
.19
1184
210
57.8
811
867
1062
.56
1189
210
67.2
511
917
1071
.94
1194
210
76.6
311
743
1039
.31
1176
810
44.0
011
793
1048
.69
1181
810
53.3
811
843
1058
.06
1186
810
62.7
511
893
1067
.44
1191
810
72.1
311
943
1076
.81
1174
410
39.5
011
769
1044
.19
1179
410
48.8
811
819
1053
.56
1184
410
58.2
511
869
1062
.94
1189
410
67.6
311
919
1072
.31
1194
410
77.0
0
1174
510
39.6
911
770
1044
.38
1179
510
49.0
611
820
1053
.75
1184
510
58.4
411
870
1063
.13
1189
510
67.8
111
920
1072
.50
1194
510
77.1
911
746
1039
.88
1177
110
44.5
611
796
1049
.25
1182
110
53.9
411
846
1058
.63
1187
110
63.3
111
896
1068
.00
1192
110
72.6
911
946
1077
.38
1174
710
40.0
611
772
1044
.75
1179
710
49.4
411
822
1054
.13
1184
710
58.8
111
872
1063
.50
1189
710
68.1
911
922
1072
.88
1194
710
77.5
611
748
1040
.25
1177
310
44.9
411
798
1049
.63
1182
310
54.3
111
848
1059
.00
1187
310
63.6
911
898
1068
.38
1192
310
73.0
611
948
1077
.75
1174
910
40.4
411
774
1045
.13
1179
910
49.8
111
824
1054
.50
1184
910
59.1
911
874
1063
.88
1189
910
68.5
611
924
1073
.25
1194
910
77.9
4
1175
010
40.6
311
775
1045
.31
1180
010
50.0
011
825
1054
.69
1185
010
59.3
811
875
1064
.06
1190
010
68.7
511
925
1073
.44
1195
010
78.1
311
751
1040
.81
1177
610
45.5
011
801
1050
.19
1182
610
54.8
811
851
1059
.56
1187
610
64.2
511
901
1068
.94
1192
610
73.6
311
951
1078
.31
1175
210
41.0
011
777
1045
.69
1180
210
50.3
811
827
1055
.06
1185
210
59.7
511
877
1064
.44
1190
210
69.1
311
927
1073
.81
1195
210
78.5
011
753
1041
.19
1177
810
45.8
811
803
1050
.56
1182
810
55.2
511
853
1059
.94
1187
810
64.6
311
903
1069
.31
1192
810
74.0
011
953
1078
.69
1175
410
41.3
811
779
1046
.06
1180
410
50.7
511
829
1055
.44
1185
410
60.1
311
879
1064
.81
1190
410
69.5
011
929
1074
.19
1195
410
78.8
8
Part 1 Tax Deduction Tables
59
53 M
RTH
IS T
AB
LE T
O B
E U
SED
ON
LY F
OR
REM
UN
ERAT
ION
PA
ID A
T M
ON
THLY
INTE
RVA
LS
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
REM
TAX
1195
510
79.0
611
961
1080
.19
1196
710
81.3
111
973
1082
.44
1197
910
83.5
611
985
1084
.69
1199
110
85.8
111
997
1086
.94
1195
610
79.2
511
962
1080
.38
1196
810
81.5
011
974
1082
.63
1198
010
83.7
511
986
1084
.88
1199
210
86.0
011
998
1087
.13
1195
710
79.4
411
963
1080
.56
1196
910
81.6
911
975
1082
.81
1198
110
83.9
411
987
1085
.06
1199
310
86.1
911
999
1087
.31
1195
810
79.6
311
964
1080
.75
1197
010
81.8
811
976
1083
.00
1198
210
84.1
311
988
1085
.25
1199
410
86.3
812
000
1087
.50
1195
910
79.8
111
965
1080
.94
1197
110
82.0
611
977
1083
.19
1198
310
84.3
111
989
1085
.44
1199
510
86.5
6
1196
010
80.0
011
966
1081
.13
1197
210
82.2
511
978
1083
.38
1198
410
84.5
011
990
1085
.63
1199
610
86.7
5
AN
D A
DD
25%
OF
AN
Y A
MO
UN
T IN
EXC
ESS
OF
P12
000.
00
60
PART II
TAX DEDUCTION TABLE FOR RESIDENT EMPLOYEES (From tax year 2011-12) July 2011 onwards
THIS TABLE IS TO BE USED ONLY FOR REMUNERATION PAID ANNUALLY
INSTRUCTIONS
1. Remuneration (REM) means any amount accrued to an employee (a) by way of wages, salary, leave pay, fee, commission, bonus, gratuity or compensation; (b) commutation of moneys due under any contract of employment or service; or (c) pension, lump sum payment or other benefi t but does not include any amount accrued to any resident individual in respect of services rendered where such amount does not exceed annual rate of P600; (d) any other cash and non cash employee benefi ts. You may deduct the employee’s contribution to an Approved Superannuation Fund. The deduction for any such contribution should not exceed 15% of Remuneration.
2. Apply the Remuneration (ignoring thebes) to Table below and deduct amount of tax shown.
TABLE I
PAYMENTS MADE ANNUALLY Remuneration
More than but Less than Tax to be deducted
PULA PULA
0 36 000 Nil
36 000 72 000 0 + 5% of the excess over P36 000
72 000 108 000 1 800 + 12.5% of excess over P72 000
108 000 144 000 6300 + 18.75% of excess over P108 000
144 000 and above 13 050 + 25% excess over P144 000
61
Part II Tax Deduction Tables
TAX DEDUCTION TABLES FOR NON-RESIDENT EMPLOYEES(From Tax Year 2011-2012) July 2011 onwards
For Monthly and Annual Pay Period
1. Remuneration (REM) means any amount accrued to an employee (a) by way of wages, salary, leave pay, fee, commission, bonus, gratuity or compensation; (b) commutation of moneys due under any contract of employment or service; or (c) pension, lump sum payment or other benefi t but does not include any amount accrued to any resident individual in respect of services rendered where such amount does not exceed annual rate of P600; (d) any other cash and non cash employee benefi ts.
2. Apply Remuneration (ignoring thebes) to the appropriate table below and calculate the total amount of tax to be deducted from the payment to be made, using the details in the right hand column.
No deduction for contributions to an Approved Superannuation Fund is allowed to Non-Residents.
TABLE II
PAYMENTS MADE MONTHLY Remuneration
More than but Less than Tax to be deducted
PULA PULA
0 6 000 5% of every Pula
6 000 9 000 300.00 + 12.5% of the excess over 6000
9 000 12 000 675.00 + 18.75% of the excess over 9000
Over 12 000 1237.5 + 25% of the excess over 12 000
PAYMENTS MADE ANNUALLY
Remuneration
More than but Less than Tax to be deducted
PULA PULA
0 72 000 5% of every Pula
72 000 108 000 3 600 + 12.5% of excess over 72 000
108 000 144 000 8 100 + 18.75% of excess over108 000
Over 144 000 14 850+ 25% of excess over P144 000
Part II Examples
62
EXAMPLES TO HELP TAXPAYERS’ UNDERSTANDING
EXAMPLE 1RESIDENTS PAID DAILY
Resident employee paid P210 per day regularly
To determine tax to be withheld from a daily payment:
Step 1 – Turn to Daily Resident Tax Tables
Step 2 – Find in the Remuneration (REM) column the amount P210
Step 3 – Read from the adjacent Tax column the amount of tax to be withheld P3.30
EXAMPLE 2RESIDENTS PAID WEEKLY
Resident employee paid P1000 per week regularly.
To determine tax to be withheld from a week payment:
Step 1 – Turn to Weekly Resident Tax Tables
Step 2– Find in the Remuneration column the amount P1 000
Step 3 – Read from the adjacent Tax column. The amount of tax to be withheld P15.40
EXAMPLE 3RESIDENTS PAID MONTHLY
Resident employees paid P3 200 per month regularlyTo determine tax to be withheld from a monthly payment:
Step 1 – Turn to monthly Resident Tax Tables
Step 2 – Find in the Remuneration column the Amount of P3200
Step 3 – Read from the adjacent Tax column. The amount of tax to be withheld P10.00
EXAMPLE 4NON–RESIDENTS
Non–citizen Director paid P7 000 per month regularly. No Form ITW 3 (residence) lodged with employerTo determine tax to be withheld from a monthly payment:
Step 1 – Turn to Monthly non–Resident Tax Table
Step 2 – Find the range of Remuneration including the amount of P7 000 P6 000 – P9 000
63
Part II Examples
Step 3 – Read from the adjacent Tax Column the fi rst amount noted P300
Step 4 – Deduct from the payment to be made the lowest fi gure for the range of remuneration in Step 2 P7 000 – P6 000 = P1000
Step 5 – Calculate the tax on the amount in Step 4 at the rate indicated in the Tax Column at Step 3 P1000 @ 12.5% = P125.00
Step 6 – Add the amount in Step 3 to the amount in Step 5 to give the amount of tax to be withheld P300 + P125 = P425.00
EXAMPLE 5PAY PERIOD NOT IN TAX TABLES
A resident employees is paid a salary at a rate of P3 000 per fortnight by equal amounts. To determine the tax to be deducted from any payment:
NOTE:If any part of the pay period falls into the earlier tax year this does not affect the withholding tax. Tax is to be withheld from any payment of remuneration as though that payment was due for the year in which it is paid.
Step 1 – Multiply the amount of the payment to be made i.e., P3000 by 26 (the number of pay days in the year) P78 000
Step 2 – Turn to Annual Resident Tax table
Step 3 – Find the range of Remuneration which includes the amount in Step 1 P72 000 – P108 000
Step 4 – Read from adjacent tax column the First amount noted P1 800.00
Step 5 – Deduct from the payment to be made the lowest fi gure of the range of Remuneration in Step 3 (78 000 – 72 000) P6 000
Step 6 – Calculate the tax on the amount in step 5 at the rate indicated in the tax column at Step 4 (P6 000 @ 12.5%) = P750.00
Step 7 – Add the amount in Step 4 to the amount In Step 6 to give the amount of tax to be withheld for the year (1 800 + 750.00) P2 550.00
Step 8 – Divide the amount in Step 7 by the same factor used in Step 1 to leave the amount of tax to be deducted from the Fortnightly payments (P2 550.00 / 26) = P98.07
Part II Examples
64
EXAMPLE 6PAID REGULARLY WITH ADDITIONAL PAYMENT(S)
Resident employee in post at 1st July paid P4000 per month.Bonus of one month’s additional salary to be paid in DecemberTo determine the tax to be withheld from the bonus:
Step 1 – Calculate the total remuneration to be paid in the tax year excluding the additional payment 12 x 4 000 P48 000
Step 2 – Add the additional payment to the amount in Step 1 P48 000 + P4000 = P52 000
Step 3 – Turn to Annual Resident Tax Tables
Step 4 – Determine the tax to be withheld from each of the amounts in Step 1 and Step 2 P48,000 P600.00 P52 000 P800.00Step 5 – Determine the difference in the two amounts in Step 4 to leave the tax to be withheld from the additional payment P200.00
EXAMPLE 7PAID REGULARLY WITH INCREASE BACK-DATED TO A DATE IN A PRIOR TAX YEAR (See section 32(16) in the case of reinstated employees)
NOTE: Although the arrears relate to a previous tax year, the whole of the arrears are subject to withholding in the year in which they are paid.
When an employee is paid an amount which relates to tax year(s) prior to the current tax year, the tax should be deducted on the payment to the extent it relates to the prior tax year(s) as follows:
Example: Resident Employee was suspended from his employment on 1.1.2009 and was reinstated on 1.9.2011. He receives on 1.9.2011 lump sum of P42 000, in addition to his regular remuneration, most of which relate to previous tax years. The break up is given below:
Tax year 2009 P6 000Tax year 2010 P12 000Tax year 2011 P20 000 and Tax year 2012 (from 1.7.2011 to 31.8.2011) P4 000
His remuneration for the above tax years, exclusive of the lump sum payment is as follows:
Tax year 2009 P34 000Tax year 2010 P18 000Tax year 2011 P22 000Tax year 2012 P48 000 (remuneration @ P4,000 per month)
Step 1 – The amount of lump sum received by employee should be allocated on tax year basis (other than the amount pertaining to the current tax year) as given above and added to the taxable income of each year as computed in the assessment and if there is no assessment as computed by the employer.
65
Part II Examples
Tax yearRemuneration excluding
lump sumPortion of lump sum
relating to the tax year
Remuneration including the portion of the lump
sum2009 34 000 6 000 40 0002010 18 000 12 000 30 0002011 22 000 20 000 42 000
Step 2 –Compute the tax payable on the remuneration which includes the portion of the lump sum relating to that tax year applying the rate applicable to that tax year.
Tax YearRemuneration including
the lump sum Tax thereon2009 40 000 5002010 30 000 nil2011 42 000 600Total tax for the three years 1 100
Step 3 – Compute the tax payable for the previous years excluding the portion of lump sum payment relating to those years.
Tax YearRemuneration excluding the
lump sum Tax thereon2009 34 000 2002010 18 000 nil2011 22 000 nilTotal tax for the three years 200
Step 4 – Deduct the tax arrived at Step 3 from the tax computed in Step 2 P1 100 – 200 = P900.00
This will be the tax deductible from that portion of the lump sum received on reinstatement which relates to the previous tax years.
The tax on remaining part of the lump sum pertaining to the current tax year i.e., P4 000 will be computed as given in Example 6.
Applying the steps in example 6, the tax on additional remuneration pertaining to tax year 2012 is P200.00
Tax to be withheld from additional remuneration relating to Previous tax years. P900.00
Total tax to be deduced from additional remuneration relating to previous tax years and current tax years(P200 + 900) = P1 100.00
Part II Examples
66
EXAMPLE 8EMPLOYEE JOINS THE SERVICE IN THE MIDDLE OF THE TAX YEAR
(a) Resident employee employed on 1st April paid P6 000 per month
Step 1 – Calculate the total remuneration be paid in the tax year P6 000 x 3 = P18 000
Step 2 – Turn to Annual Resident Tax Tables
Step 3 – Determine the tax to be withheld from remuneration P18 000 NIL
(b) Resident employee starts employment on 1st October paid P6 000 per month
Step 1 – Calculate the total remuneration be paid in the tax year P6 000 x 9 = P54 000
Step 2 – Turn to Annual Resident Tax Tables
Step 3 – Determine the tax to be withheld from remuneration P54 000 P900
Step 4 – Divide the tax on step 3 by the number of months to determine the monthly tax deduction P900 divided by 9 = P100
Note: If the employer deducted tax without considering the period of employment in that tax year, the employee should register as taxpayer and fi le the tax return in order to claim tax overcharged
EXAMPLE 9SEVERANCE PAY, IN –SERVICE AND TERMINAL GRATUITY
An employee received severance pay of P18 000 during tax year 2012. His remuneration for tax year 2010 was P30 000 and for tax year 2011 remuneration was P40 000. His remuneration, excluding the severance pay, for tax year 2012 is P45 000 (One – third of severance pay, in-service or terminal gratuity is exempt and the balance two third is taxable). The Commissioner General, if it is benefi cial to employee, may apportion the taxable gratuity equally over the period of employment or over three years including the year in which the severance pay/gratuity is received. The employer must have the remuneration for the previous two tax years also).
Step 1 – Compute the amount of taxable severance pay by deducting one third of severance pay from the total amount of severance pay received.
Severance pay received P18 000 Less: 1/3 thereof P6 000 Taxable severance pay P12 000
Step 2 – Proceed as in Example 6, to determine the tax due taking the amount arrived at in Step 1 as an additional payment for tax year 2012. Remuneration including taxable severance pay (45 000 + 12 000) = P57 000
Tax on P57 000 applying tax rates for tax year 2012. (See annual tax table for resident employees) P1 050.00Remuneration excluding severance pay P45 000Tax on P45 000 applying tax rates for tax year 2012 P450.00Tax on severance pay (additional amount) (P1050 – P450) P600
67
Part II Examples
Step 3 – Divide the taxable severance pay by 3 (P12 000/3) = P4000
Step 4 – Proceed as in Example 6 to determine the tax due on the amount arrived at in Step 3, as additional amount for each of the three tax years – 2010, 2011 and 2012.
Tax Year 2010Remuneration including taxable severance pay – (P30 000 + 4 000) = P34 000Tax thereon applying rates for tax year 2010 P200Remuneration excluding taxable severance pay P30 000Tax thereon applying rates for tax year 2010 NilTax on severance pay (200 -nil) for tax year 2010 P200
Tax Year 2011Remuneration including taxable severance pay – (P40 000 + 4 000) = P44 000Tax thereon applying rates for tax year 2011 P700 Remuneration excluding taxable severance pay P40 000Tax thereon applying rates for tax year 2011 P500Tax on severance pay (700 -500) for tax year 2011 P200
Tax Year 2012Remuneration including taxable severance pay – (P45 000 + 4 000) = P49 000Tax thereon applying rates for tax year 2012 P650Remuneration excluding taxable severance pay P45 000Tax thereon applying rates for tax yea 2012 P450Tax on severance pay (650 -450) for tax year 2012 P200
Step 5 – Add the amounts of tax on additional amount (severance pay) for the three tax years as determined in step 4 above.
Tax year 2010 P200Tax year 2011 P200Tax year 2012 P200Total tax on severance pay for three years = P600
Step 6 – The lesser of the amount arrived at in Step 2 and Step 5 will be the tax to be deducted from the severance pay = Tax to be deducted P600
NOTES In a case where the citizen employee is in receipt of gratuity, in service or otherwise, claims exemption under section 32 (7) on investing the gratuity in an approved superannuation fund, the above example will not apply.
Part II Examples
68
EXAMPLE 10IRREGULAR PAYMENT AT REGULAR INTERVALS
Resident employee paid regularly each month.
Monthly payments includes some amount which varies each month e.g. commission, overtime etc.Amount paid in the tax year to date: (a) in fi rst month of employment, salary 3000 plus commission P500 (b) in second month of employment, salary 3000 plus commission P700
To determine tax to be withheld against second payment:
Step1 – Use Resident monthly Tax Table.
Step 2 – Add remuneration already paid in the tax year to the payment now to be made (P3500 + P3700) P7 200
Step 3 – Divide the Remuneration in Step 2 by the number of month payments already made plus one (P7 200 divided by 2) P3 600
Step 4 – Determine the tax to be withheld from the remuneration in Step 3 by using Example 3 P30.00
Step 5 – Multiply the tax in Step 4 by the divisor in Step 3 i.e. multiply by 2 P60.00
Step 6 – Record actual tax in withheld from fi rst payment P3 000 (P3000 + P500) P25.00
Step 7 – Deduct the tax in Step 6 from that in Step 5 to leave the amount to be withheld from the second payment P35.00
NOTES: Whilst it is not incorrect to withhold tax in accordance with the Tax Tables against each separate payment the above method spreads the tax evenly. You may also use the spread back table as given separately in next page with the above examples worked out.
69
Part II Examples
SPREAD BACK SHEET FOR COMPUTATION OF TAX ON IRREGULAR AMOUNTS PAID REGULARY (WHERE AMOUNT VARIES EACH MONTH)
SPREAD BACK JUL AUG SEPT OCT NOV DEC JAN FEB MAR APR MAY JUN
Salary this month 3000 3000
Commission this month 500 700
Pay this month (1 + 2 above)
3500 3700
Total pay to date (Row 3 +Row 4 of previous month)
3500 7200
Months elapsed 1 2
Average pay (Row 4/ Row 5)
3500 3600
Average Tax (Tax on 6 above as per Tax Table)
25 30
Average Tax by months elapsed (Row 7 x Row 5
25 60
Tax Due to Date 25 60
Tax paid to date (total of Rows 11 of previous columns)
0 25
Tax to be deducted this month (Row 9 – Row10)
25 35
Part II Examples
70
EXAMPLE 11OCCASIONAL IRREGULAR PAYMENT (S) CAUSING THE RATE OF REMUNERATION TO EXCEED P36 000 PER ANNUM (P3000 PER MONTH)
A. Resident employee paid regular at P2600 per month. Payment of P300 to be made for overtime in November (i.e. P2 900 in that month) To determine tax to be withheld from the November payment:
Step 1 – Calculate the Annual Remuneration (including overtime) (P2 600 x 12) + P300 = P31 500
As the Remuneration for the year is estimated to be less than P36 000 no tax is to be withheld from the November payment.
B. In the same case, the employee is also to be paid bonus of P20 000 in December (i.e. P22 600 in that month). To determine the tax to be withheld from the December payment.
Step 1 – Calculate the Annual Remuneration (P2 600 x 12) + P300 + 20 000 = P51 500
Step 2 – Turn to the Annual Resident Tax Tables
Step 3 – Find the range of Remuneration including the amount of P51 500 P36 000 – P72 000
Step 4 – Read from the adjacent Tax Column the fi rst amount noted. 0
Step 5 – Deduct from the payment to be made the lowest fi gure of the range of Remuneration in Step 3 (P51 500 – P36 000) P15 500
Step 6 – Calculate the tax in the amount in Step 5 at the rate indicate in the Tax column in Step 4 (P15 500 at 5%) P775.00
Step 7 – Add the amount in Step 4 to the amount in Step 6 to give the amount of tax to be withheld (P0 + P775.00). P775.00
NOTE: This is the amount of tax to be withheld from the December bonus
71
Part II Examples
EXAMPLE 12Tax to be deducted where Tax Free remuneration is paid (Refer to Paragraph 8 of the Fifth Schedule)
Resident employee paid tax-free salary of P6 000 per month as from July 2011. What is the monthly tax deduction?
Tax is to be deducted applying the provisions of Para 8 of the Fifth Schedule.
Under Para 8 of the Fifth Schedule the tax payable on the remuneration will also be added to remuneration for the purpose of withholding tax.
The following Grossing up Tax Table to be applied where remuneration is paid tax free;
Resident Individuals
More than But not exceeding Amount
36 000 70 200 0 + 5/95 of the excess over P36 000
70 200 101 700 1 800 +12.5 /87.50 of the excess over 70 200
101 700 130 950 6300+ 18.75 / 81.25 of excess over 101 700
130 950 and over 13 050 +25 /75 of excess over P130 950
Non- Resident Individuals
More than But not exceeding Amount
0 68 400 5/95 of the excess over 0
68 400 99 900 3 600 + 12.5 /87.5 of excess over P68 400
99 900 129 150 8 100 + 18.75 / 81.25 of excess over 99 900
129 150 and over 14 850 + 25/75 of excess over P129 150
The computation of tax deductible by the employer on the tax free remuneration can be done as follows:
Step 1 – Annualise the remuneration: (6000 x12) = P72 000
Step 2 – Compute the tax payable on this applying the grossing up table for Residents individuals:
Tax payable applying grossing up tax table:
On fi rst P70 200 = P1 800
On balance P1800 at 12.50 / 87.50 of the same: P257.14
Tax payable P2 057.14
Step 3 – Divide the tax computed above by 12 as the salary is paid monthly
Tax to be deducted every month: 2 057.14 /12 = P171.42
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EXAMPLE 13Computation of Tax where employer provided benefi ts to Employees: (Employer may please refer to Part III of this Table on Valuation of benefi ts)
Employee is provided with the following benefi ts by the Employer in addition to payment of salary of P6 000 per month for the tax year commencing on 1st July 2011.
(i) Rent free housing – Rateable value of the house is P80 000(ii) School fee of children – P2000 (annual)(iii) Contribution to medical benefi t. P3000 (annual).(iv) Provision of motor car for personal use. Cost of the car is P60 000; Fuel expenses met by the employee. (v) Loan of P160 000 at the interest rate of 5% per annum
Step 1 – Annualise the salary P6, 000 x 12 = P72 000Step 2 – Compute the value of the benefi ts for the whole year.
(i) Rent free housing –10% of Rateable value – 80,000 x10% = P8 000(ii) School fees P2 000(iii) Medical benefi t contribution (Exempt under Section 32(2) Nil(iv) Value of benefi t of motor car:
Refer to motor car benefi t table
Cost of car P60 000 – Falls in the range of 51 000 to 100 000 and the value of the benefi t is P5 000. Since the fuel cost is borne by the employee an amount of P2 000 has to be reduced from the value of the benefi t . Value of the benefi t is (P5 000 – P2 000) = P3 000
(v) Value of benefi t of concessional loan: P8 000(Please see note below for explanation)
Add the value of benefi ts for the whole year which amounts to P21 000
Step 3: Add the annual salary in step 1 and the annual value of benefi ts. In Step 2- (72 000 + 21 000) P93 000
Step 4: Divide the total remuneration by 12 (93 000/12) P7 750
Step 5: Refer to monthly table for resident employee and note the tax deductible against P7 750.
The tax deductible is P368.75
NOTE: In the case of interest free or low interest loans, the difference in the amount of any preferential rate of interest and the normal commercial rate currently prevailing would be the value of the benefi t. The normal commercial rate of interest under the guideline issued by the Commissioner General is the bank rate of interest as announced by Bank of Botswana as on the fi rst day of the tax year. In the above example, the interest for tax year is assumed to be 10%. The difference in interest rate is 5.%. (10% - 5%). The difference in the amount for tax year 2010 is 5% of 160 000*10% – (160 000 * 5%) P8 000.00
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Part II Examples
While applying the difference between commercial rate of interest and the preferential rate of interest the Botswana Unifi ed Revenue Service will take the same method of computation of interest which covers the loan transaction between the employer and the employee. For example, if the employer computes the interest on monthly balances, the same method will be applied. Similarly if the Employer applies Equated Monthly Installments (EMI) or interest on annual balances, the same method will be adopted in computing the difference in the amount of interest. If the agreement does not specify the method of charging interest, interest should be applied on daily balances on basis of employee’s loan account for the tax year.
EXAMPLE 14Tax to be deducted from payment of retrenchment package by the Employer. (Section 32(14) of the Income Tax Act).
Employee receives retrenchment package of P61 000 during tax year 2012. His remuneration for the year other than retrenchment package is P80 000. His remuneration for tax years 2010 and 2011 are P90 000 and P100 000 respectively. Compute the tax to be deductible from the retrenchment package.
Section 32(14) was introduced by the Income Tax (Amendment) Act 1999 as amended. One third of the amount of retrenchment or the amount equivalent to the threshold, whichever is greater, will be exempt from tax and the balance will be included in Employment Income. The Income Tax Act gives the option to the Commissioner General to either include the entire taxable amount in the year of accrual or spread it over three years including the year of accrual provided the option exercised by the Commissioner General is favorable to the taxpayer.
Step 1 – Retrenchment package received P61 000
Step 2 – Deduct one third of retrenchment package received or P36 000 (the threshold limit – the maximum amount of income not subject to tax) whichever is greater. One third of retrenchment package is P20 333. The threshold limit for tax year 2011/12 is P36 000. The greater of the amount is P36 000.
Step 3 – Deduct from the retrenchment package the amount in step 2 – P61 000 less P36 000 = P25 000. This is the taxable retrenchment package.
Step 4 – Compute the tax on taxable retrenchment package for tax year 2012 taking it as additional amount following example 6.
Remuneration including taxable retrenchment package for tax year 2012 – (P80 000 + P25 000) P105 000 Tax on thereon applying tax rate applicable to tax year 2012 P5 925.00 Remuneration excluding taxable retrenchment package - P80 000 Tax on P80 000 applying rates for tax year 2012 P2 800 Tax on taxable retrenchment package P5 925.00 – P2 800.00 = P3 125.00
Step 5 – Compute the tax on additional amount for tax years 2010, 2011 and 2012 taking one- third of taxable retrenchment package for each of the three years as additional amount. (1/3 of P25 000 i.e. P8 333).
Tax Year 2010 Remuneration including taxable retrenchment package – (P90 000 + P8 333) = P98 333 Tax thereon applying rates for tax year 2010 P6 812.43 Remuneration excluding taxable retrenchment package P90 000 Tax thereon applying rates for tax year 2011 P5250.00 Tax on retrenchment package (6812.43 -5 250) for tax year 2010 P1 562.43
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74
Tax Year 2011 Remuneration including taxable retrenchment package (P100 000 + 8 333) = P108 333 Tax thereon applying rates for tax year 2011 P8 687.43 Remuneration excluding taxable retrenchment package P100 000 Tax thereon applying rates for tax year 2011 P7 125.00 Tax on retrenchment package (8 687.43 -7125.00) for tax year 2011 P1 562.43
Tax Year 2012 Remuneration including taxable retrenchment package – (P80 000 + 8 333) = P88 333 Tax thereon applying rates for tax year 2012 P3841.62 Remuneration excluding taxable retrenchment package P80 000 Tax thereon applying rates for tax yea 2012 P2 800.00 Tax on retrenchment package (3 841.62 – 2800) 2800) for tax year 2007 P1 041.62
Step 6 – Add the tax on the additional amount of retrenchment package distributed over three years arrived at in Step 5 above.
Tax year 2010 – Tax on additional amount of retrenchment package = P1 562.43 Tax year 2011 – Tax on additional amount of retrenchment package = P1 562 .62 Tax year 2012 – Tax on additional amount of retrenchment package = P1041.62 Total tax on additional amount for the three years – (1 562.43+1562.43+1041.62) = P4 166.48
Step 7 – The lesser of the two amounts in step 4 and step 6 will be the tax to be withheld from the retrenchment package paid in tax year 2011/12. The lesser of the two amounts is the amount in Step 4 i.e. P3 125.00
EXAMPLE 15VARIATION FROM TAX DEDUCTION TABLES
An employee may request the employer to deduct from his remuneration an amount of tax greater than that required to be deducted under the tables, in cases where he (employee) is also in receipt of other income e.g. pension, income from part time employment and rental income.
ExampleEmployees` paid remuneration of P10 000 per monthEmployee also receives pension of P3 000 per monthEmployee lodges form ITW 5 with the employer requesting for additional tax to be deducted from remuneration.
Step 1 – Calculate the Annual Remuneration (excluding the additional payments) (P10 000 x 12)= P120 000
Step 2 – Add monthly pension payments to the amount n Step 1 ((P3 000 x 12)+ 120 000 P156 000
Step 3 – Turn to the Annual resident tax table
Step 4 – Compute the tax to be withheld from the amounts in Step 2 (P13 050 + P3 000) P16 050
Step 5 – PAYE on remuneration and pension. Deduction per month after lodging ITW 5 ( P16 050/12) P1 337.50
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PART III
BOTSWANA UNIFIED REVENUE SERVICE
TAX DEDUCTION TABLESVALUATION OF BENEFITS
A. VALUATION OF BENEFITS – GENERAL
1) Non-cash benefi ts have to be included in the remuneration of the employees and the tax tables given in Part I of this brochure for tax year 2010/2011 and onwards have to be applied for the calculation of the tax payable under the PAYE system.
The following guidelines have been prepared for the use of the employers in quantifying the non-cash benefi ts
and taxing them under the PAYE system by applying the PAYE TAX DEDUCTIONS TABLES.
2) The non-cash benefi ts that have become liable to PAYE tax are as follows:
i. Value of any quarters or residence provided by the employer rent-free or at reduced rent.ii. School fees borne or paid by the employeriii. Value of the use of the company car provided by the employer for personal use.iv. Value of utilities provided or paid for by the employerv. Value of interest on interest free or concessional loans granted by the employervi. Any other benefi ts granted by the employer
3) The quantifi cation of the above benefi ts are to be calculated as follows:
i. Value of any quarters or residence provided by the employer –
a) Rateable properties – 10% of the rateable value of such property at commencement of the tax year.
b) Properties which became rateable properties in the course of the tax year after the completion of the current valuation – 10% of the interim rateable valuation made of such property.
c) Non-rateable properties – 8% of the current capital valuation.
d) Properties provided for a period of less than 12 months – such amount either under paragraph (a) (b) or (c) as the case may be as bears to that amount to the same ratio as that period bears to 12 months.
e) Provided that:
(i) in the case of any quarters or residence provided during any tax year to an employee whose employment income, excluding the value of quarters or residence, for that tax year does not exceed that portion of the taxable income upon which in terms section 56 no tax is leviable, the value of the quarters or residence shall be deemed to be nil; and
Part III Valuation of Benefits
76
(ii) in any other case, the amount deemed to be the value to an employee of any quarters or residence provided for him in any tax year shall be not greater than –
(a) where the quarters or residence is provided for the whole of a tax year, the excess of the relevant percentage of his employment income excluding the value of any quarters or residence, for that year up to a maximum of 25% of such income, over any amount payable by him as rent for the quarters or residence during that year; or
(b) where the quarters or residence is provided in the tax year for a period less than 1 months, the excess of the relevant percentage of his employment income, excluding the value of the quarters or residence, for that period up to a maximum of 25% of such income, over any amount payable by him as rent for the quarters or residence during that period.
(Employers may also refer to the Income Tax (Employment Income) Regulations and the housing benefi t table for ascertaining the value of the housing benefi t provided to employees. This is printed in page 73 and 74 of this Tax Table. For other benefi ts please refer to the Circular to Employees dated 1st June 2001 as amended issued by the then Commissioner of Taxes. This is printed in page 70 of this Tax Table and guidance note).
ii) School fees borne or paid or reimbursed by the employer:
a) Full amount of the fees borne or paid by the employerb) Full amount of the fees reimbursed by the employer.c) The market value of the benefi t whichever is higher.
iii) Value of the use of the company car provided by the employer:
a) Please refer to the circular dated 1.6.2001 as amended issued by the then Commissioner General which is applicable from 1st July 2001.
iv) Value of utilities provided or paid for or reimbursed by the employer e.g. house help, telephone, water, electricity etc.
a) Full value of the expenditure borne by the employer or paid on behalf of the employee by the employer.
b) The amount reimbursed by the employer.c) The market value of the benefi t whichever is higher.
v) Value of interest accrued in respect of interest reduced loans granted by the employer
a) Full value of interest that has accrued to the employee on the basis of interest charged and the prevailing commercial rate of interest. The commercial rate of interest to be taken for this purpose is the bank rate of interest as declared by Bank of Botswana as on 1st July of the tax year concerned. For the tax year 2012, the bank rate of interest as announced by Bank of Botswana for commercial banks as on 1st July 2011 will apply.
vi) Any other benefi ts
Full value of other benefi ts granted to the employee will be:
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Part III Valuation of Benefits
(i) cost to the employer of the benefi ts provided or (ii) the amount reimbursed to the employee in respect of the benefi t by the employer.(iii) market value of the benefi ts whichever is higher.
In case of doubt the employers may seek clarifi cation from the Commissioner General.
4) The application of the tax tables for the deduction of tax are to be applied as follows:
a) Quantify the value of non-cash benefi ts as given in paragraph 3
b) In case of daily paid employees:
i. Divide the annual non-cash benefi ts already calculated by 250 days or by the remaining number of days within the 250 days for that tax year.
ii. Add the benefi t to the daily remuneration.iii. Apply the relevant tax table to determine the tax.
c) In the case of weekly paid employees:
i. Divide the annual non-cash benefi ts already calculated by 52 or by the remaining number of weeks within the tax year.
ii. Add the benefi t to the weekly remuneration.iii. Apply the relevant tax table to determine the tax.
d) In the case of the monthly paid employees:
i) Divide the amount of non-cash benefi ts already calculated by 12 or by the remaining months within the tax year.
ii) Add the benefi t to the monthly remuneration.iii) Apply the relevant tax table to determine the tax.
e) In the case of annually paid employees:
i) Add the annual non-cash benefi ts already calculated to the annual remuneration.ii) Apply the relevant tax table to determine the tax.
5) Examples
a) Resident paid daily Resident employee paid P170 per day regularly. He is also given rent-free accommodation and its value
for the whole year as computed applying the method detailed in paragraph 3 amounts to P7 756.
Step 1 – Calculate the value of rent-free accommodation provided for the tax year;
Step 2 – Divide P7 756 by 250 = P31
Step 3 – Add P31 to P170 = P201
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78
Step 4 – Find in the Remuneration (REM) column the amount of P201.
Step 5 – Read frm the adjacent tax column the amount of tax to be withheld = P2.85
b) Resident paid weekly: Resident paid P1 000 per week regularly. He is also given rent-free accommodation and its value for
the whole year as computed applying the method detailed in paragraph 3 amounts to P520. (applying the housing benefi t table).
Step 1 – Calculate the value of rent-free accommodation provided for the tax year. P520 Value of free quarters = P520
Step 2 – Divide P520 by 52= P10
Step 3 – Add P10 to P1 000 = P1 010
Step 4 –Find the Remuneration (REM) column the amount of P1 010 under the Weekly Tax Tables.
Step 5 – Read the adjacent column the amount of tax to be withheld = P15.90
c) Resident paid monthly: Resident employee paid P5 800 per month regularly. He is also given a rent-free accommodation and
the rateable value of the property is P30 000. The water bills borne by the employer is P1 000. He is provided with a vehicle, cost of which is P50 000 and it is provided for use without any recovery towards fuel costs
Step 1 – Calculate the total of non-cash benefi t for the tax year. Value of rent free accommodation P3 000 Water bills borne by the employer P1 000 Value of benefi t on use of motor vehicle P2 500 Total P6 500
Step 2 – Divide P6 500 by 12 P541
Step 3 – Add P541 to P5 800 P6 341
Step 4 – Find in the Remuneration column relating to monthly tax tables for the amount of P6 341.
Step 5 – Read from the adjacent column the amount of tax to be withheld = P192.63.
6) This annexure also allows for any adjustments by the employer during the last three months of the tax year of any tax deducted in excess or under deducted for that tax year. Such adjustments should be made known to the Commissioner General by the employer with the annual withholding tax return to be submitted.
Keneilwe MorrisCommissioner General
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Part III Valuation of Benefits
CIRCULAR TO ALL EMPLOYERS
REF: ISD 65 II 1st June 2001
B. EMPLOYMENT INCOME – BENEFITS
1. Car Benefi t
The employee benefi t from private use of employer owned vehicles have been revised with effect from 1st July 2001 and will be as provided in the following table:
Cost of Vehicle Employee’s Benefi t Full Cost Adjustment
1 – 50 000 2 500 1 000
51 000 – 100 000 5 000 2 000
100 001 – 150 000 7 500 3 000
150 001 – 200 000 10 000 4 000
200 001 and aboveBenefi t on the excess of P200 000 will be 15% thereof. The fuel cost adjustment will be restricted to P5 000.
Where the cost of fuel is paid for by the employee the fuel cost adjustment is deducted from the benefi t, but where the fuel cost is borne by the employer the full benefi t is taxable.
2. Furniture and Furnishing
The benefi t is based on the cost of furniture and furnishing supplied by the employer. No benefi t is assessable if the cost of furniture and furnishing does not exceed P15 000 but where the cost exceeds P15 000, the assessable benefi t is 10% of the excess. This is also effective from 1st July 2001.
3. Interest free or low interest bearing loans:
Under Section 32(1) (e), the difference in the amount of any preferential rate of interest granted to the employee and the normal commercial rate currently prevailing would be the value of the benefi t. To ensure uniformity in the application of this provision, the normal commercial rate of interest is taken to be equal to the bank rate of interest as on 1st July of the tax year as announced by the Bank of Botswana. In computing the benefi t, the same method of charging of interest by the employer on the loan would be applied. For instance, if the interest is charged by the employer on the monthly balances, the same method would be followed. However, where interest is not charged with reference to any fi xed period equal to or less than a year, the interest would be computed on the outstanding daily balance as refl ected in employee’s loan account.
Part III Valuation of Benefits
80
4. Medical Contributions
The employer’s contributions to a Medical Benefi t Fund on behalf of his employee up to an amount equal to 100% of the required contributions shall not become taxable in the hands of the employee. .
5. Share savings or share option schemes:
Where an employee is given the benefi t of joining the share savings or share option scheme, the difference between the market value of the shares at the time the option was exercised and the cost incurred by the employee under the scheme would be the value of the benefi t. Employers are requested to furnish the full details of the scheme and seek directive from the Commissioner General on the valuation of the benefi ts provided to the employees under such schemes.
6. Valuation of other benefi ts:
Where the cost of the benefi t provided is met fully or partly by the employer, the value of the benefi t will be:
(i) the cost to the employer of the benefi t;(ii) the cost reimbursed by the employer;(iii) the market value of the benefi t i.e. the cost that would have been incurred by the employee to
obtain the same benefi t had it not been provided by the employer; whichever is higher.
Keneilwe MorrisCommissioner General
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Part III Valuation of Benefits
Supplement C – Botswana Government Gazette dated 15th June 1990 C.159
STATUTORY INSTRUMENT NO. 43 – of 1990
INCOME TAX ACT(Cap. 52:01)
INCOME TAX (EMPLOYMENT INCOME) REGULATIONS 1990(Published on 15th June 2001)
IN EXERCISE of the powers by section 141 of the Income Tax Act, the Minister of Finance and Development Planning hereby makes the following Regulations-
Citation andapplication
These Regulations may be cited as the Income Tax (Employment Income) Regulations, 1990 and shall apply to the assessment of employment income for the tax year commencing on the 1st July 1990 and for all subsequent tax years.
Current Capital Valuation
1. The current capital valuation referred to in section 30(3)(c) of the Income Tax Act shall be calculated by
multiplying P250 by the gross fl oor area in square meters of the quarters or residence concerned (that is to say the total fl oor area measured over all external and internal walls), as at the commencement of the tax year, or as at the date of completion of the construction of the property in question if such completion occurred during the tax year:
Provided that, where the Commissioner is satisfi ed that, by reason of the standard of building, an excessive current capital valuation results, he shall, in place of the factor of P250 apply such smaller factor, but being not less than P170, as he considers fi t and reasonable.
Relevant percent-age of employment income
3. The relevant percentage of employment income, excluding the value of the provided quarters or residence, of an employee for the purpose of paragraph (ii) of the proviso to section 30 (3) of the Income Tax Act shall be 1% of the amount in respect of which the rate of tax in Table 1 of the Eighth Schedule of the Act is zero, plus 0.25% of every additional amount P100, subject to a maximum of 25% of such employment income.
Made this 7th day of June 1990
F.G. MogaeMinister of Finance and Development Planning
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82
HOUSING BENEFIT TABLE (Tax Year 2011 – 12 onwards)
FROM PULA 36 100 TO PULA 45 600
IncomeRelevant Percent
Housing Benefi t Income
Relevant Percent
Housing Benefi t Income
Relevant Percent
Housing Benefi t
36100 1.25% 451.25 40100 11.25% 4,511.25 44100 21.25% 9,371.2536200 1.50% 543.00 40200 11.50% 4,623.00 44200 21.50% 9,503.0036300 1.75% 635.25 40300 11.75% 4,735.25 44300 21.75% 9,635.2536400 2.00% 728.00 40400 12.00% 4,848.00 44400 22.00% 9,768.0036500 2.25% 821.25 40500 12.25% 4,961.25 44500 22.25% 9,901.2536600 2.50% 915.00 40600 12.50% 5,075.00 44600 22.50% 10,035.0036700 2.75% 1,009.25 40700 12.75% 5,189.25 44700 22.75% 10,169.2536800 3.00% 1,104.00 40800 13.00% 5,304.00 44800 23.00% 10,304.0036900 3.25% 1,199.25 40900 13.25% 5,419.25 44900 23.25% 10,439.2537000 3.50% 1,295.00 41000 13.50% 5,535.00 45000 23.50% 10,575.0037100 3.75% 1,391.25 41100 13.75% 5,651.25 45100 23.75% 10,711.2537200 4.00% 1,488.00 41200 14.00% 5,768.00 45200 24.00% 10,848.0037300 4.25% 1,585.25 41300 14.25% 5,885.25 45300 24.25% 10,985.2537400 4.50% 1,683.00 41400 14.50% 6,003.00 45400 24.50% 11,123.0037500 4.75% 1,781.25 41500 14.75% 6,121.25 45500 24.75% 11,261.2537600 5.00% 1,880.00 41600 15.00% 6,240.00 45600 25.00% 11,400.0037700 5.25% 1,979.25 41700 15.25% 6,359.25
Where employment income excluding the housing benefi t is in excess of P45 600 the housing benefi t for the purposes of the proviso to (ii) to section 32(3) is 25% of such income.
37800 5.50% 2,079.00 41800 15.50% 6,479.0037900 5.75% 2,179.25 41900 15.75% 6,599.2538000 6.00% 2,280.00 42000 16.00% 6,720.0038100 6.25% 2,381.25 42100 16.25% 6,841.2538200 6.50% 2,483.00 42200 16.50% 6,963.0038300 6.75% 2,585.25 42300 16.75% 7,085.2538400 7.00% 2,688.00 42400 17.00% 7,208.0038500 7.25% 2,791.25 42500 17.25% 7,331.2538600 7.50% 2,895.00 42600 17.50% 7,455.0038700 7.75% 2,999.25 42700 17.75% 7,579.2538800 8.00% 3,104.00 42800 18.00% 7,704.0038900 8.25% 3,209.25 42900 18.25% 7,829.2539000 8.50% 3,315.00 43000 18.50% 7,955.0039100 8.75% 3,421.25 43100 18.75% 8,081.2539200 9.00% 3,528.00 43200 19.00% 8,208.0039300 9.25% 3,635.25 43300 19.25% 8,335.2539400 9.50% 3,743.00 43400 19.50% 8,463.0039500 9.75% 3,851.25 43500 19.75% 8,591.2539600 10.00% 3,960.00 43600 20.00% 8,720.0039700 10.25% 4,069.25 43700 20.25% 8,849.2539800 10.50% 4,179.00 43800 20.50% 8,979.0039900 10.75% 4,289.25 43900 20.75% 9,109.2540000 11.00% 4,400.00 44000 21.00% 9,240.00
PART IV
May 2011
ITW 1999/2000 HAS BEEN DELETED BECAUSE IT IS REFERS TO 100% EXEMPTION ON GRATUITIES PAID TO NON-CITIZENS. THIS HAS BEEN SUPERSEDED BY SECTION 32(11) OF INCOME TAX OF 1995. WE DO NOT EXPECT ANY PAYMENT RELATING TO TAX YEAR PRIOR TO 1 JULY 1999. HOWEVER GRATUITY FOR NON-CITIZEN IS CALCULATED AT 25% ON FIRST CONTRACT, SECOND IS 27.5% AND THIRD AND SUBSEQUENT YEARS 30% ON GROSS SALARY
ALLOWANCES FOR EMPLOYEESThe following is a list of allowances payable to Employees categorized as Taxable and non-Taxable, it does not include certain allowances which are due in terms of special legislation e.g. Parliamentary Allowances: these allowances are allowable provided they are reasonable, commensurate with the duties to be performed and are paid wholly, exclusively, necessarily for the purpose of performance of the duties by the employees.
TAXABLE NON-TAXABLEFrontier SubsistenceLocal Commuted Subsistence Radio Operations Extra duty Meal Out of PocketAbattoir BicycleGrading DonkeyNight duty HorseBonus Car kilometreageOvertime TransferReporters UniformInterpreters Travel concessionSupplementary Duty TravelResponsibility Plain ClothesActing Foreign ServiceUtilities HousingSpecial DutyEducationCarContract AdditionBandFoot & MouthTrade PayPoliceMedicalM.D. In chargeDistrict Offi cerHead MasterAssistant HeadmastersHead of Department (Teachers)LectureTelex OperatorTrainingFlying
Note: This list is not exhaustive
Part IV Tax Deduction Tables
84
PAYMENTS MADE ANNUALLYRATES FOR TAX YEARS 2006/2007 TO 2010/2011
RESIDENT INDIVIDUALS
TABLE IRemuneration More than but Less than Tax to be deducted PULA PULA0 30 000 Nil30 000 60 000 0 + 5% of the excess over P30 00060 000 90 000 1 500 + 12.5% of excess over P60 00090 000 120 000 5 250 + 18.75% of excess over P90 000120 000 and above 10 875 + 25% excess over P120 000
NON-RESIDENT INDIVIDUALSTABLE II
a) PAYMENTS MADE MONTHLY
Remuneration More than but Less than Tax to be deductedPULA PULA 0 5 000 5% of every Pula5 000 7 500 250 + 12.5% of the excess over 50007 500 10 000 562.50 + 18.75% of the excess over 7500Over 10 000 1031.25 + 25% of the excess over 10 000
b) PAYMENTS MADE ANNUALLY
Remuneration More than but Less than Tax to be deductedPULA PULA0 60 000 5% of every Pula60 000 90 000 3 000 + 12.5% of excess over 60 00090 000 120 000 6 750 + 18.75% of excess over 90 000Over 120 000 12 375+ 25% of excess over P120 000