District of Columbia INCOME TAX WITHHOLDING 2018 · PDF fileOffice of the Chief Financial Officer Office of Tax and Revenue District of Columbia INCOME TAX WITHHOLDING ... You must

Government of the District of ColumbiaOffice of the Chief Financial OfficerOffice of Tax and Revenue

District of ColumbiaINCOME TAX WITHHOLDING

Instructions and Tables

2018 FR-230Withholding Allowances for the Year 2018The tables reflect withholding amounts in dollars and cents.

NOTE: You will not be able to use your social security number if you are a business/employer and filing/paying withholding tax to the District of Columbia.

FR-230 Rev. 11/17

What's New

• The District of Columbia (DC) Office of Tax and Revenue (OTR) will no longer accept CD's or any media for filing W-2's or 1099's. You must use the bulk upload or online data entry via MyTax.DC.gov.

• The personal exemption for the tax year 2018 has increased to $4,150.

• District personal exemption for taxpayers who are blind or age 65 and older are no longer available.

Reminders

2016 was the last year withholding booklets were mailed. Beginning 01/01/2017, all withholding forms and instructions are available on the web portal, MyTax.DC.gov.

The District of Columbia Office of Tax and Revenue (OTR) made changes to its withholding fil-ing requirements and tax returns beginning with 2017 filing year. To reduce the paperwork burden for withholding filers like you, OTR closely aligned its forms with the federal process.

Similar to the IRS 941 quarterly withholding filing, all existing monthly filers in the District of Columbia will be converted to filing their returns quarterly. Existing quarterly and annual filers will remain the same.

2018 DUE DATES:

FOR FILING QUARTERLY WITHHOLDING RETURNSQuarter includes Quarter ends Form FR-900Q is dueJanuary, February, March March 31 April 30April, May, June June 30 July 31July, August, September September 30 October 31October, November, December December 31 January 31

Withholding payments must still be deposited by the 20th of each month for the amount of tax with-held in the previous month. For example, the January tax withheld must be paid by February 20th, and the February tax withheld must be paid by March 20th.

The due date for the 2019 FR-900A and FR-900NP is January 31, 2020. An FR-900P Payment Voucher is available for paper payments.

The District will require withholding at the highest DC income tax rate (currently 8.95%) for DC residents on lump-sum distributions from retirement accounts or retirement plans but not including:(a) any portion of a lump-sum payment that was previously subject to tax;(b) an eligible rollover distribution that is effected as a direct trustee to trustee transfer;(c) a rollover from an individual retirement account to a traditional or Roth individual retirement account that is effected as a direct trustee to trustee transfer. This is applicable for distributions after December 31, 2011.The terms "retirement account" or "retirement plan" mean:a. A qualified employee plan;b. A qualified employee annuity plan;c. A defined contribution plan;d. A tax sheltered annuity plan;e. An individual retirement account;f. Any combination of the plans and accounts listed in a through e above; org. Any similarly situated plan as defined by the Internal Revenue Code.

CONTENTS

Income Tax Withholding Methods PagePercentage of Wages Paid Method

Single Filers or Married Persons/Registered Domestic Partners Filing Separately/ 9 Married or Registered Domestic Partners Filing Jointly/Qualifying Widow(er) and Head of Household

Wage Bracket Method

Daily or Miscellaneous Withholding Tax Tables Single Filers or Married Persons/ Registered Domestic Partners Filing Separately/ 12 Married or Registered Domestic Partners Filing Jointly/Qualifying Widow(er) and Head of Household

Weekly Withholding Tax Tables Single Filers or Married Persons/Registered Domestic Partners Filing Separately/ 16 Married or Registered Domestic Partners Filing Jointly/Qualifying Widow(er) and

Head of Household

Biweekly Withholding Tax Tables Single Filers or Married Persons/Registered Domestic Partners Filing Separately/ 19 Married or Registered Domestic Partners Filing Jointly/Qualifying Widow(er) and Head of Household

Semimonthly Withholding Tax Tables Single Filers or Married Persons/Registered Domestic Partners Filing Separately/ 23 Married or Registered Domestic Partners Filing Jointly/Qualifying Widow(er) and

Head of Household

Monthly Withholding Tax Tables Single Filers or Married Persons/ Registered Domestic Partners Filing Separately/ 27 Married or Registered Domestic Partners Filing Jointly/Qualifying Widow(er) and

Head of Household

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DEFINITION OF EMPLOYER AND PAYORThe term “Employer” means employer as defined in Section 3401(d) of the Internal Revenue Code of 1986, and includes any person, firm or corporation, including organizations which may themselves be exempt from income tax, such as religious organizations, as well as the federal or District Governments and any agency, instrumentality or political subdivision of such governments, employing or using the services of one or more individuals for hire, remuneration or compensation of any kind.

A "Payor" is an individual or other entity paying retirement dis-tributions or other payments subject to DC withholding.

Every employer or payor who is required to withhold DC income tax from the wages or other payments subject to DC withholding of his/her employees, former employees or payees should have a Federal Employer Identification Number (FEIN) before completing and filing Form FR-500 Combined Registration Application for Business DC Taxes/Fees/Assessments. Complete the FR-500 online at MyTax.DC.gov.

Each employer or payor should have only one FEIN and should keep a record of it. This number should be used on all correspondence with the Office of Tax and Revenue (OTR) regarding DC withholding taxes.

Taxpayer Identification Number (TIN)Beginning January 1, 2017, you must have a Federal Identification Number (FEIN) to file and pay withhold-ing tax. An FEIN is a valid number issued by the IRS. To apply for an FEIN, get Form SS-4, Application for Employer Identification Number, or get this form online at www.irs.gov/businesses and clicking on ‘Employer Identification Number’ (EIN) under ‘Starting a Business’. You may also get this form by calling 1-800-TAX-FORM (1-800-829-3676). You must wait until you receive the FEIN before you file a DC return.

An employer who has acquired the business of another employer may not use the FEIN assigned to the other employ-er, but must apply for a new number (unless already assigned a number).

Account NumberThe account number must be the number that was provided by OTR when you registered. Omission of the account num-ber will cause delays in processing your return. Taxpayers are responsible for providing their assigned OTR account number to your tax professional, financial institution, payroll service, or other trusted third-party that are completing the withholding tax return.

If you are a non-payroll entity you will receive a different with-holding account ID after January 1, 2017. You will be able to request a number by accessing your account on MyTax.DC.gov.

The instructions and procedures in this booklet apply to all employers, including agencies of the United States Government. Federal agencies are required to withhold income taxes from the wages of employees who are DC residents if their regu-lar place of employment is in DC. Federal agencies are also required to withhold DC taxes from DC residents whose regu-lar place of employment is outside the District, if the employee voluntarily agrees to have the DC taxes withheld, and if there is no law or reciprocal agreement at the place of such employ-ment which already requires withholding on nonresident fed-eral employees.

Employers or payors are required to notify OTR in writing if they intend to:

1. Go out of business;2. Change their address;3. Change their entity name; or4. Change their ownership or structure.

EMPLOYER RESPONSIBILITIES1. Immediately, upon receipt of this booklet, apply for your

FEIN if you do not already have a number.

2. When a DC resident starts in your employ, you should receive a DC Withholding Allowance Certificate, DC Form D-4 from that employee. If a DC RESIDENT EMPLOYEE fails to furnish a certificate, the employer is required to with-hold DC income tax as if the employee had not claimed any withholding allowances. An employer or payor is required to withhold DC income tax from all DC resident employ-ees or payees even if not required to withhold federal income tax from certain employees or payees who certify that they have no federal income tax liability because of minimal taxable income. An employer or payor shall base withholding for an employee or payee on zero withholding exemptions if the Mayor notifies an employer or payor that 1) the employee or payee has an unpaid tax liability; 2) the employee or payee failed to file DC income taxes; or 3) the employee or payee is subject to a tax refund interception request. If the three conditions do not apply, the employer or payor may apply to the Mayor to authorize an increase in the number of withholding exemptions to the level at which they would not have resulted in an underpayment of the taxpayer’s most recent income tax return.

DC RESIDENT EMPLOYEE includes individuals who are receiving wages and who have a place of abode or who are residing or domiciled in DC at the time the income tax is required to be withheld.

DC RESIDENT PAYEE includes individuals who are DC residents with lottery winnings or receiving other payments subject to DC withholding from any form of retirement plan or account and who have a place of abode or who are residing or domiciling in the District at the time the distribu-tion is made.

INSTRUCTIONS FOR EMPLOYERS OR PAYORS

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3. DC income tax is to be withheld in accordance with either the wage bracket method or the percentage of wages paid method. Tax is withheld from each wage payment in accor-dance with the information provided on the employee’s withholding allowance certificate (DC Form D-4).

4. Prior to December 1 of each year, each employer should request the employees to file amended allowance cer-tificates for the next year if there has been a change in exemption status or a change of address since the filing of the last certificate. If an employee or a payee changes his/her address from DC to Maryland, Virginia or another state, the employer or payor should make certain that employee or payee no longer has DC tax withheld by having him/her file with the employer or payor DC Form D-4A, Certificate of Non-Residence in the District of Columbia.

5. Employers or payors must file quarterly withholding tax returns, Form FR-900Q, by the last day of the month fol-lowing the close of the quarterly withholding tax period being reported. Withholding payments must still be depos-ited on the 20th day of each month for the amount of tax withheld in the previous month.

6. On or before January 31 of each year, or at the termina-tion of employment, furnish each employee or payee with a printed withholding statement in duplicate on Federal Form W-2 or 1099 showing:

(1) The total wages or payments paid to the employee or payee during the preceding calendar year;

(2) The total amount of DC income tax withheld during that year;

(3) The employee’s or payee's name, address and social security number;

(4) The employer's or payor's name and address; and FEIN. No Form W-2 will be accepted by OTR unless the employer or payor indicates clearly that the tax withheld was DC income tax and the FEIN appears on the with-holding statement.

Taxpayers will use the online data entry or bulk upload process available on our website for submission of Forms W-2 and 1099 by January 31 of each year*. If taxpayers must submit paper submissions less than or equal to 25, use the Form WT, Transmittal for paper forms W2 and 1099, send to:

Office of Tax and Revenue, Attn: RPA1101 4th Street, SW, 4FLWashington, DC 20024

GENERAL INFORMATIONMany features of the federal withholding law are contained in the DC withholding tax law. The definitions of many of the terms used in connection with the DC withholding tax law con-form to specific provisions of the federal withholding tax law. In general, the rules adopted and the policies established for federal withholding will be followed to make administration of the DC withholding tax law conform where practicable.

* CD's or other media will no longer be accepted.

The wages covered by the DC withholding tax law include all remuneration, whether in cash or another form, paid to an employee for services performed for his/her employer. For this purpose, the term “wages” covers all types of employee com-pensation, including, but not limited to, salaries, fees, bonus-es and commissions. Tips or gratuities which are accounted for by the employer, vacation allowances, bonuses and back pay are considered as wage payments for the purpose of withholding.

Effective for distributions paid on or after February 1, 2011, payors of distributions from retirement plans or accounts are required to withhold DC income tax at the highest DC income tax rate in effect as of the date of distribution.

Every employer or payor who is subject to the DC withholding tax law, is required to keep all records pertinent to withholding available for inspection by OTR. You are liable for the payment of these taxes to DC whether or not you withhold them from your employees.

WITHHOLDING TAX TABLESTables beginning on page 10, show the proper amounts to be withheld from weekly, biweekly, semimonthly, monthly, daily or miscellaneous wage payments.

Tables that refer to “married” also apply to “registered domestic partners.”

DC WITHHOLDING ALLOWANCE CERTIFICATE (Form D-4)Whenever a DC resident employee is hired, the employee is required to fill out a DC Form D-4, DC Withholding Allowance Certificate, and file it with the employer. This certificate autho-rizes the employer to make periodic tax withholdings from the employee’s wages based on the information furnished.

For an employee claiming Head of Household filing status use the percentage of wages paid method for Head of Household.

Once filed with the employer, Form D-4 will remain in effect until an amended D-4 is given to the employer or the mayor notifies the employer that zero should be used (see Employer Responsibilities section). An employee may file a new D-4 at any time if the number of withholding exemptions to which he/she is entitled increases unless the mayor has noti-fied the employer that zero should be used (see Employer Responsibilities section). An employee must file a new D-4 within 10 days if the number of withholding allowances previ-ously claimed decreases. The employee may make the new D-4 effective with the next payment of wages but is permit-ted by law to postpone the effective date until the first status determination date (that is January 1, or July 1) which occurs at least 30 days after the date on which the new D-4 is filed with the employer.

Copies of Forms D-4 or D-4A will be supplied upon request (contact the Customer Service Administration, Forms Distribution Center at 202-442-6546).

Employer – if 10 or more exemptions are claimed by an employ-ee or if you suspect that a Form D-4 contains false information please send a copy to – Office of Tax and Revenue, 1101 4th Street SW, Washington DC 20024, Attn: COMP-ADMIN.

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CERTIFICATE OF NONRESIDENCE IN DC (Form D-4A)Under DC withholding law, employers or payors are required to deduct and pay to the DC Treasurer the taxes required to be withheld, whether or not actually withheld. It is the duty of the employer or payor to determine who is subject to DC with-holding. You must withhold DC taxes from any employee or payee on your pay or distribution rolls, if he/she resides or is domiciled in DC when the tax is required to be withheld (that is, at the end of the pay period).

Any employee or payee whose residence status is doubtful should be contacted by the employer or payor to determine the actual place of residence. As a protection against failure to withhold on any employee or payee subject to DC tax, you must obtain from the employee or payee information which will show conclusively that he/she is not liable for payment of DC taxes. A Form D-4A, Certificate of Nonresidence in the District of Columbia, is provided for the employee or payee to certify nonresidence status. Completed Forms D-4A must be retained by the employer or payor.

It is the responsibility of the employer or payor to maintain a record of the current addresses of all the employees or payees. The DC regulations require that the employee or payee furnish this information to the employer. Each year, prior to December 31, employers or payors should request the employees or pay-ees to file, if appropriate, a notice of change of address or change in exemption status.

EMPLOYERS RETURNS OF INCOME TAX WITHHELD FROM WAGES OR REPORTED ON FORMS 1099 AND/OR W-2GEmployers or payors required to file DC withholding tax returns must file on a quarterly basis, unless instructed oth-erwise by OTR. Quarterly returns, DC Form FR-900Q, must be filed by the last day of the month following the close of the quarterly withholding tax period being reported. Annual returns, DC Form FR-900A and Form FR-900NP, must be filed by January 31. Taxes withheld must be reported on the return for the quarter in which the taxes were withheld. No return may cover more than one reporting period. If a mistake is discov-ered after a return has been filed, file an amended return.

The last return of an employer or payor who files quarterly or annually and goes out of business during the calendar year, or otherwise ceases to pay wages or distributions (other than temporarily) must be indicated on the FR-900Q, FR-900A or FR-900NP. This report must be filed within thirty days after the date on which the final payment of wages or distribu-tions are made, and must show the period and date of the last payment of wages or distributions.

An employer who has temporarily ceased to pay wages, including an employer engaged in seasonal activities, must continue to file the withholding tax returns.

ANNUAL SUBMISSION OF FEDERAL FORMS W-2 or 1099'sA copy of every Form W-2 or 1099 issued by the employer or payor to a DC resident must be submitted by January 31 of each year to the Office of Tax and Revenue (OTR). Quantities of 24 or fewer W-2's or 1099's may be submitted on paper. Quantities of 25 or more W-2's or 1099's must be transmitted electronical-

ly. DC will no longer accept CD's. The OTR follows the Social Security Administration’s EFW2 specifications, which may be found at http://www.ssa.gov/employer/EFW2&EFW2C.htm. Note: the RS (state) record must be included in your transmis-sion. OTR follows the IRS Publication 1220 specifications for 1099 reporting.

Taxpayers must use the online data entry or bulk upload process available on our website for Forms W-2 or 1099. If taxpayers must submit paper submissions, send to: Office of Tax and Revenue, Attn: RPA, 1101 4th Street, SW, 4FL, Washington, DC 20024.

Under federal and District law, failure to file the annual W-2 transmission may result in penalty of up to $50 per missing W-2. Willful failure to provide required tax information is a misdemeanor under the District of Columbia Income and Franchise Act of 1947, subject to a fine of up to $5,000, in addition to other penalties.

REPORTING OTHER INCOMECopies of Federal Form 1099 must be submitted to report income of $600 or more, or other payments subject to DC withholding, other than salaries or wages subject to withhold-ing, paid to a DC resident individual in any calendar year. Dividends, endowment gains and other taxable income of $600 or more are required to be reported unless excluded by regulations. Returns made on copies of federal Forms 1099 must be accompanied by a copy of federal Form 1096 show-ing the number of such returns filed. The returns are required to be filed by January 31 of the succeeding calendar year. You must include your FEDERAL EMPLOYER IDENTIFICATION NUMBER on all the Forms 1099 and 1096 that you file.

REMITTANCE• Online with ACH Debit or Credit Card• ACH Credit - follow the EFT Guide • By Mail - send check or money order (US dollars) payable to the DC Treasurer and mail them to: Government of the District of Columbia, Office of Tax and Revenue, PO Box 96385, Washington, DC, 20090-6385. WORKERS' COMPENSATIONEmployers should obtain workers’ compensation coverage for all of their employees in DC. Employers who have employ-ees located in jurisdictions outside DC are required to have workers’ compensation insurance coverage under the laws of those other jurisdictions. People in business for themselves and unpaid volunteers may not be covered. Employees of the federal or District government are covered by somewhat similar laws.

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The employer of a domestic worker, who employs a domes-tic for 240 hours or more during a 13-week calendar quarter (approximately 19 hours per week) must obtain coverage.

The District of Columbia workers’ compensation is a no-fault insurance program which provides benefits to workers who are injured on the job. Employees have given up the right to sue their employer in return for the guaranteed payment of medical treatment expenses and cash payments to replace lost wages. In turn the employer gives up the common law defenses of contributory negligence, assumption of risk and injuries caused by a fellow employee.

If you have any questions regarding whether you need such coverage please check with your Insurance Agent Broker, Carrier or the Office of Workers’ Compensation, Labor Standards, Department of Employment Services. The office address is 4058 Minnesota Avenue, NE, Washington DC 20019. The telephone number is (202) 671-1000.

DC UNEMPLOYMENT COMPENSATION TAXESEmployers of one or more persons who perform services in DC are required to register for Unemployment Compensation Taxes.

Questions concerning registration status, notification of changeof address, name, etc., for purposes of Unemployment Compensation Contributions should be directed to the DC Department of Employment Services, Office of Unemployment Compensation, Division of Tax, 4058 Minnesota Ave., NE, 4th FL, Washington, DC, 20019. The telephone number is (202) 698-7550. The facsimile number is (202) 698-5706.

METHODS FOR DETERMINING WITHHOLDING OF DISTRICT INCOME TAXEmployers may elect to use either of the following methods without prior approval. (A) PERCENTAGE OF WAGES PAID (B) WAGE-BRACKET

The payroll period used determines the particular withholding table to be used under the method chosen. Payors of retire-ment distributions must withhold at the highest DC income tax rate in effect at the time of distribution.

PENALTIES AND INTERESTOTR will charge –

• A penalty of 5% per month if you fail to file a return or pay any tax due on time. It is computed on the unpaid tax for each month, or fraction of a month, that the return is not filed or the tax is not paid. It may not exceed an additional amount equal to 25% of the tax due;

• A 20% penalty on the portion of an underpayment of taxes if attributable to negligence. Negligence is a failure to make a reasonable attempt to comply with the law or to exercise ordinary and reasonable care in preparing tax returns without the intent to defraud. One indication of negligence is failure to keep adequate books and records;

• Interest of 10% per year, compounded daily, on a late payment;

• A one-time fee to cover internal collection efforts on any unpaid balance. The collection fee assessed is 10% of the tax balance due after 90 days. Payment received by OTR on accounts subject to the fee are first applied to the fee then to penalty, interest and tax owed;

• A civil fraud penalty of 75% of the underpayment which is attributable to fraud (see DC Code §47-4212).

ENFORCEMENT ACTIONSOTR may use lien, levy, seizure, collection agencies, and lia-bility offset if the taxpayer fails to pay the District within 20 days after receiving a Notice of Tax Due and a demand for payment. Visit MyTax.DC.gov.

CRIMINAL PENALTIESYou will be penalized under the criminal provisions of the DC Code, Title 47 if you are required to file a return or report, or perform any act and you -

• Fail to file the return or report timely. If convicted, you will be fined not more than $1,000 or imprisoned for not more than 180 days, or both, for each failure or neglect;

• Willfully fail to file the return or report timely. If convicted, you

will be fined not more than $1,000 or imprisoned for not more than 180 days, or both;

• Willfully attempt to evade or defeat a tax; willfully fail to col-lect, account for, or pay a tax; or willfully make fraudulent and false statements or fail to provide information. See DC Code §47-4101 through 4107.

These penalties are in addition to penalties under DC Code §22-2405 for false statements (and any other applicable pen-alties). Corporate officers may be held personally liable for the payment of taxes owed to DC.

TAXATION OF COMPENSATION OF MILITARY MEMBERS AND SPOUSESOn November 11, 2009, President Obama signed the “Military Spouses Residency Relief Act” to prevent multiple state taxation on the income and property of military personnel serving within various tax jurisdictions by reason of military service. The act amends sections of the Soldiers’ and Sailors’ Civil Relief Act of 1940 to provide the spouse of the servicemember with some relief related to residency and taxation issues that often arise as a result of frequent duty station transfers for military families.

The act provides that a state or local tax jurisdiction cannot include the military compensation earned by nonresident ser-vicemembers to compute the income tax liability imposed on the non-military income earned by the servicemember. Any compensation earned by the spouse of the servicemember, while accompanying the servicemember to a duty station out-side of their legal residence for taxes, pursuant to the service-member’s military order, would not be subject to income tax in the jurisdiction outside of their legal residence for taxes.

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If the servicemember or spouse have withholding to be refund-ed or otherwise is required to file a District of Columbia D-40 individual income tax return, the following may be used to reflect the proper tax due:

(1) If a servicemember’s legal residence for taxes is not in DC but the servicemember and spouse reside in DC due to military orders, the military compensation and the non-military spouse’s compensation should be deducted on D-40, Schedule I, Line 15. If this applies to you, a copy of the Department of Defense form providing the service-member’s legal residence for taxes and a copy of the non-military spouse’s legal residence for taxes driver’s license should be kept with your tax records in case it is subse-quently needed.

(2) If a servicemember’s legal residence for taxes is not in DC but the servicemember resides in DC due to military orders and subsequently marries a DC resident, the ser-vicemember’s military compensation should be deducted on the D-40, Schedule I, Line 15. The non-military spouse’s income is not exempt in this case since the non-military spouse is a DC resident and has not moved to DC to be with a transferred servicemember. If this applies to you, a copy of the Department of Defense form providing the ser-vicemember’s legal residence for taxes should be kept with your tax records in case it is subsequently needed.

(3) If a servicemember’s legal residence for taxes is in DC and the servicemember and spouse reside in DC in compliance with the servicemember’s military orders, they will file Form D-40 and will report all their income in DC, as either mar-ried filing jointly or married filing separately.

A spouse of a servicemember whose wages are exempt from District of Columbia income tax under the new law may file a D-4 with their employer to claim exemption from withholding. Please direct all questions to OTR’s Customer Service Centerat (202) 727-4TAX (4829).

STANDARD DEDUCTION AND PERSONAL EXEMPTIONThe standard deduction will not be used in the withholding calculation. The 2018 amount for each personal exemption withholding allowance will be $4,150.

INTERNATIONAL ACH TRANSACTION (IAT)If a payment will be drawn on a foreign account, you must send a money order (U.S. dollars) or pay by credit card.

WILLFUL VIOLATIONSAny person who willfully refuses to withhold, collect or pay over any tax which is required by law or regulations, or who willfully refuses to make any return, declaration, statement, or to sup-ply any information as required, or who willfully attempts to defeat or evade the tax imposed under the provisions of the District of Columbia Income and Franchise Tax Act of 1947, as amended, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and shall be fined not more than $5,000 or imprisoned for not more than one year, or both, together with the costs of prosecution. If additional informa-tion is needed, please call (202) 727-4TAX (4829). To report

suspected tax fraud with respect to the number of withholding allowances being claimed on a Form D-4, please call OTR at 1-800-380-3495.

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INTRODUCING ...

A secure and convenient way to pay and view your taxes online.

MyTax.DC.gov is a free internet site where businesses can file certain District of Columbia tax returns electronically, make payments online, and view up-to-date account data. The following tax types are eligible for MyTax.DC.gov –

• Employer/Payor Withholding Tax – Quarterly Return (Form FR-900Q)• Employer/Payor Withholding Tax – Annual Return (Form FR-900A)• Annual Return for Withholding Reported on Forms 1099 and/or W-2G (Form FR-900NP)• Declaration of Estimated Franchise Tax for Corporations (Form D-20ES)• Declaration of Estimated Franchise Tax for Unincorporated Businesses (Form D-30ES)• Extension of Time to File a DC Corporation Franchise Tax Return (FR-120)• Extension of Time to File a DC Unincorporated Business Franchise Return (FR-130)• Extension of Time to File a DC Partnership Return (FR-165)• Extension of Time to File a DC Estate Tax Return For Estates of Individuals (D-77)• Payment Voucher for Corporation Franchise Tax (D-20P)• Payment Voucher for Unincorporated Business Franchise Tax (D-30P)• Sales and Use Tax Return (FR-800M/Q/A)• Sales and Use Special Event (FR-800SE)• Specialized Sales Tax (FR-800SM)• Street and Mobile Food Vendors (FR-800V)• Bill and Account Payments using Quick Pay or Credit Card

How does MyTax.DC.gov work?Any existing business in the District must one-time only sign-up to use MyTax.DC.gov. The individual signing up should be the administrator for the account, and will assign additional logins as necessary.

Making payments using MyTax.DC.gov

ACH Debit: available to all that provide a bank routing and account number when using QuickPay, or store your bank account information.

Credit/Debit Cards: an alternate and convenient method of payment. A convenience fee is changed by the credit card processing company.

Other methods of making payments

ACH credit: download the DC EFT Payment Guide from the DC website.

By mail (check or money order – US dollars only): available as an option for businesses making small payments even if they file electronically. If your payment exceeds $5,000 per period, you shall pay electronically.

Simpler. Faster. Safer.File Electronically Today!

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eTSC is a free internet site where businesses can file certain District of Columbia tax returns electronically, make payments online, and view up-to-date tax account data. The following tax types are eligible for eTSC –

• Personal Property Tax Payment Voucher (Form FP-31P)

• Motor Fuel Tax Return (Form FR-400M)

• Ballpark Fee Annual Return (Form FR-1500)

• Nursing Facility Assessment Form (Form -1600M)

• Stevie Sellows Intermediate Care Facility for People with Intellectual Disabilities (ICF/IID) (Form FR-1700Q)

• Medicaid Hospital Inpatient Fee (Form FR-2000Q)

• Medicaid Hospital Outpatient Supplemental Payment (Form FR-2100Q) Upon filing, the business receives immediate confirmation of filing as well as an electronic image of each return or form submitted.

How does the eTSC work?Enter the eTSC site at www.taxpayerservicecenter.com and click on “Business Tax”, download a user registration form and follow the instructions. Once the registration is received and processed, the registrant will be sent a user ID and password by regular mail allowing access to the eTSC site. With the ID and password, the service center can be accessed and is available 24 hours a day, seven days a week.

Making payments using eTSC • Electronic Funds Transfer/ACH Debit:

available to all businesses that provide a bank routing and account numbers when they sign up.

• Credit/Debit Cards: an alternative and convenient method of payment. A convenience fee is charged by the credit card processing company.

• ECheck: available through eTSC for all

business tax liabilities.

Other methods of making payments • Check by Mail: available as an option for

businesses making small payments even if they file electronically. If your payment

exceeds $5,000 per period, you shall pay electronically.

• ACH Credit: download the DC EFT Payment Guide from the DC Website.

Electronic Taxpayer Service CenterA service of the

Government of the District of ColumbiaOffice of Tax and Revenue

A secure and convenient way to pay and view your taxes online.Best of all, it is free!

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ultip

ly th

e am

ount

of o

ne w

ithho

ldin

g al

low

ance

(see

Tab

le 1

) by

the

num

ber o

f allo

wan

ces

clai

med

by

the

empl

oyee

.

2. S

ubtra

ct th

e am

ount

thus

det

erm

ined

from

the

empl

oyee

's w

ages

.

3. D

eter

min

e th

e w

ithho

ldin

g ta

x on

this

am

ount

from

the

appr

opria

teP

ER

CE

NTA

GE

OF

WA

GE

S P

AID

ME

THO

D W

ITH

HO

LDIN

G T

AB

LE.

10

----

------

------

-----

------

------

------

------

------

------

----

------

-----

------

-----

------

-----

---

------

------

------

------

-----

------

------

------

-----

------

----

------

-----

------

------

---

----

------

------

-----

------

------

------

------

------

------

----

------

-----

------

-----

------

-----

- -

------

------

------

------

-----

------

------

------

-----

------

----

------

-----

------

------

---

-|

AN

NU

AL

LY

||

QU

AR

TE

RL

Y |

|WA

GE

S L

ESS

AL

LO

WA

NC

E A

MO

UN

T |

|W

AG

ES

LE

SS A

LL

OW

AN

CE

AM

OU

NT

|

|----

------

------

------

------

------

------

------

------

----

||

------

------

------

------

------

------

------

------

------

-- |

| |

| |

|$1

0,00

0.00

or le

ss4%

||

$2,5

00.0

0or

less

4% |

| |

| |

|O

ver

$10,

000.

00bu

t not

ove

r$4

0,00

0.00

$400

.00

$10,

000.

00 |

|O

ver

$2,5

00.0

0bu

t not

ove

r$1

0,00

0.00

$100

.00

$2,5

00.0

0 |

| |

| |

|O

ver

$40,

000.

00bu

t not

ove

r$6

0,00

0.00

$2,2

00.0

0$4

0,00

0.00

||

Ove

r$1

0,00

0.00

$550

.00

$10,

000.

00 |

| |

| |

|O

ver

$60,

000.

00bu

t not

ove

r$3

50,0

00.0

0$3

,500

.00

$60,

000.

00 |

|O

ver

$15,

000.

00$8

75.0

0$1

5,00

0.00

|

|O

ver

$28,

150.

00$3

50,0

00.0

0 |

|O

ver

$250

,000

.00

$21,

256.

25 |

------

------

------

------

------

-----

------

------

------

------

------

----

------

------

------

------

------

------

------

------

------

------

------

------

-----

- -

------

------

------

------

------

------

-----

------

------

------

------

------

-----

------

------

------

------

------

------

------

------

------

------

--

------

------

------

------

------

-----

------

------

------

------

------

----

------

------

------

------

------

------

------

------

------

------

------

------

-----

- -

------

------

------

------

------

------

-----

------

------

------

------

------

-----

------

------

------

------

------

------

------

------

------

------

--

|SE

MIA

NN

UA

LL

Y |

|M

ON

TH

LY

|

|WA

GE

S L

ESS

AL

LO

WA

NC

E A

MO

UN

T |

|W

AG

ES

LE

SS A

LL

OW

AN

CE

AM

OU

NT

|

|----

------

------

------

------

------

------

------

------

----

||

------

------

------

------

------

------

------

------

------

-- |

| |

| |

|$5

,000

.00

or le

ss4%

||

$833

.33

or le

ss4%

|

| |

| |

|O

ver

$5,0

00.0

0bu

t not

ove

r$2

0,00

0.00

$200

.00

$5,0

00.0

0 |

|O

ver

$833

.33

but n

ot o

ver

$3,3

33.3

3$3

3.33

$833

.33

|

| |

| |

|O

ver

$20,

000.

00bu

t not

ove

r$3

0,00

0.00

$1,1

00.0

0$2

0,00

0.00

||

Ove

r$3

,333

.33

but n

ot o

ver

$5,0

00.0

0$1

83.3

3$3

,333

.33

|

| |

| |

|O

ver

$30,

000.

00bu

t not

ove

r$1

75,0

00.0

0$1

,750

.00

$30,

000.

00 |

|O

ver

$5,0

00.0

0bu

t not

ove

r$2

9,16

6.67

$291

.67

$5,0

00.0

0 |

|$5

00, 0

00.0

0 |

|O

ver

$83,

333.

33$7

,085

.42

$83,

333.

33 |

------

------

------

------

------

-----

------

------

------

------

------

----

------

------

------

------

------

------

------

------

------

------

------

------

-----

- -

------

------

------

------

------

------

-----

------

------

------

------

------

-----

------

------

------

------

------

------

------

------

------

------

--

Ove

r

$50

0,00

0.00

$4

2,51

2.50

Pl

us 8

.95%

Of E

xces

s Ove

rPl

us 8

.95%

Of E

xces

s Ove

r

Plus

8.5

% O

f Exc

ess O

ver

Plus

8.5

% O

f Exc

ess O

ver

Plus

6%

Of E

xces

s Ove

r

Plus

6.5

% O

f Exc

ess O

ver

Plus

6.5

% O

f Exc

ess O

ver

Plus

6%

Of E

xces

s Ove

r

Plus

6.5

% O

f Exc

ess O

ver

Plus

8.5

% O

f Exc

ess O

ver

Plus

6%

Of E

xces

s Ove

r

Plus

6%

Of E

xces

s Ove

r

Plus

6.5

% O

f Exc

ess O

ver

Plus

8.5

% O

f Exc

ess O

ver

Plus

8.7

5% O

f Exc

ess O

ver

Plus

8.9

5% O

f Exc

ess O

ver

10

Perc

enta

ge o

f Wag

es P

aid

Met

hod

- ---

------

----

------

- ---

------

--- -

------

-----

------

------

- ---

------

-- ---

------

-----

------

-----

- - -

----

-----

------

------

-----

------

------

----

------

- ---

------

----

------

-----

------

------

-- ---

------

--

Ove

r$1

,000

,000

.00

$85,

025.

00$1

,000

,000

.00

|Pl

us 8

.95%

Of E

xces

s Ove

r

$350

,000

.00

but

not

ove

r $1

,000

,000

.00

Ove

r$8

7,50

0.00

but n

ot o

ver

$15,

000.

00

but n

ot o

ver

$87,

500.

00

but n

ot o

ver

$250

,000

.00

$87,

500.

00$7

,037

.50

Plus

8.7

5% O

f Exc

ess O

ver

$250

,000

.00

$175

,000

.00

|O

ver

$

175,

000.

00

$14

,075

.00

Plus

8.7

5% O

f Exc

ess O

ver

but n

ot o

ver

$

500,

000.

00O

ver

$29,

166.

67bu

t not

ove

r $8

3,33

3.33

$2,3

45.8

3$2

9,16

6.67

Plus

8.7

5% O

f Exc

ess O

ver

FOR

SING

LE F

ILER

S, M

ARRI

ED P

ERSO

NS/R

EGIS

TERE

D DO

MES

TIC

PART

NERS

FIL

ING

SEPA

RATE

LY/M

ARRI

ED O

R RE

GIST

ERED

DOM

ESTI

C PA

RTNE

RS F

ILIN

G JO

INTL

Y/QU

ALIF

YING

WID

OW(E

R) A

ND H

EAD

OF H

OUSE

HOLD

Per

cent

age

of W

ages

Pai

d M

etho

d of

With

hold

ing

D.C

. Inc

ome

Tax

for 2

018

11

------

------

------

------

------

-----

------

------

------

------

------

----

------

------

------

------

------

------

------

------

------

------

------

------

-----

- -

------

------

------

------

------

------

-----

------

------

------

------

------

-----

------

------

------

------

------

------

------

------

------

------

--

|SE

MIM

ON

TH

LY

||

WE

EK

LY

|

|WA

GE

S L

ESS

AL

LO

WA

NC

E A

MO

UN

T |

|W

AG

ES

LE

SS A

LL

OW

AN

CE

AM

OU

NT

|

|----

------

------

------

------

------

------

------

------

----

||

------

------

------

------

------

------

------

------

------

-- |

| |

| |

|$4

16.6

7or

less

4% |

|$1

92.3

1or

less

4% |

| |

| |

|O

ver

$416

.67

but

not

ove

r $1

,666

.67

$16.

67$4

16.6

7 |

|O

ver

$192

.31

but n

ot o

ver

$769

.23

$7.6

9$1

92.3

1 |

| |

| |

|O

ver

$1,6

66.6

7 b

ut n

ot o

ver

$2,5

00.0

0$9

1.67

$1,6

66.6

7 |

|O

ver

$769

.23

but n

ot o

ver

$1,1

53.8

5$4

2.31

$769

.23

|

| |

| |

|O

ver

$2,5

00.0

0

but n

ot o

ver

$14,

583.

33$1

45.8

3$2

,500

.00

||

Ove

r$1

,153

.85

but n

ot o

ver

$6,7

30.7

7$6

7.31

$1,1

53.8

5 |

|$4

1,66

6.67

||

Ove

r$1

9,23

0.77

$1,6

35.1

0$1

9,23

0.77

|

--

----

------

------

------

------

------

------

-----

------

------

------

------

------

-----

------

------

------

------

------

------

------

------

------

----

-

------

------

------

------

------

-----

------

------

------

------

------

----

------

------

------

------

------

------

------

------

------

------

--

----

------

------

------

------

------

------

-----

------

------

------

------

------

-----

------

------

------

------

------

------

------

------

------

----

-

|B

IWE

EK

LY

||

DA

ILY

|

|WA

GE

S L

ESS

AL

LO

WA

NC

E A

MO

UN

T |

|W

AG

ES

LE

SS A

LL

OW

AN

CE

AM

OU

NT

|

|----

------

------

------

------

------

------

------

------

----

||

------

------

------

------

------

------

------

------

------

-- |

| |

| |

|$3

84.6

2or

less

4% |

|$2

7.40

or le

ss4%

|

| |

| |

|O

ver

$384

.62

but n

ot o

ver

$1,5

38.4

6$1

5.38

$384

.62

||

Ove

r$2

7.40

but n

ot o

ver

$109

.59

$1.1

0$2

7.40

|

| |

| |

|O

ver

$1,5

38.4

6bu

t not

ove

r$2

,307

.69

$84.

62$1

,538

.46

||

Ove

r$1

09.5

9bu

t not

ove

r$1

64.3

8$6

.03

$109

.59

|

| |

| |

|O

ver

$2,3

07.6

9bu

t not

ove

r$1

3,46

1.54

$134

.62

$2,3

07.6

9 |

|O

ver

$164

.38

but n

ot o

ver

$958

.90

$9.5

9$1

64.3

8 |

|O

ver

$38,

461.

54$3

,270

.19

$38,

461.

54

||

Ove

r$2

,739

.73

$232

.95

$2,7

39.7

3 |

------

------

------

------

------

-----

------

------

------

------

------

----

------

------

------

------

------

------

------

------

------

------

------

------

-----

- -

------

------

------

------

------

------

-----

------

------

------

------

------

-----

------

------

------

------

------

------

------

------

------

------

--

Per

cent

age

of W

ages

Pai

d M

etho

d of

With

hold

ing

D.C

. Inc

ome

Tax

for 2

016

Ove

r $4

1,66

6.63

$3

,542

.71

Plus

8.9

5% O

f Exc

ess O

ver

------

------

--- --

------

------

--- -

------

------

-----

------

------

------

- ----

------

------

-----

------

------

------

-----

------

------

----

Plus

8.9

5% O

f Exc

ess O

ver

Plus

6%

Of E

xces

s Ove

r

Plus

8.5

% O

f Exc

ess O

ver

Plus

6.5

% O

f Exc

ess O

ver

Plus

8.5

% O

f Exc

ess O

ver

Plus

6%

Of E

xces

s Ove

r

Plus

6.5

% O

f Exc

ess O

ver

Plus

6%

Of E

xces

s Ove

r

Plus

6.5

% O

f Exc

ess O

ver

Plus

8.5

% O

f Exc

ess O

ver

Plus

8.9

5% O

f Exc

ess O

ver

Plus

6%

Of E

xces

s Ove

r

Plus

6.5

% O

f Exc

ess O

ver

Plus

8.9

5% O

f Exc

ess O

ver

Plus

8.5

% O

f Exc

ess O

ver

11

Perc

enta

ge o

f Wag

es P

aid

Met

hod

Ove

r$1

4,58

3.33

but

not

ove

r $

41,6

66.6

6$1

,172

.92

$14,

583.

33

|Pl

us 8

.75%

Of E

xces

s Ove

r

Ove

r$9

58.9

0bu

t not

ove

r $2

,739

.73

$77.

12$9

58.9

0Pl

us 8

.75%

Of E

xces

s Ove

r

Ove

r$6

,730

.77

but n

ot o

ver

$19,

230.

77$5

41.3

5$6

,730

.77

Plus

8.7

5% O

f Exc

ess O

ver

Ove

r$1

3,46

1.54

but n

ot o

ver

$38,

461.

54$1

,082

.69

$13,

461.

54

|Pl

us 8

.75%

Of E

xces

s Ove

r

FOR

SING

LE F

ILER

S, M

ARRI

ED P

ERSO

NS/R

EGIS

TERE

D DO

MES

TIC

PART

NERS

FIL

ING

SEPA

RATE

LY/M

ARRI

ED O

R RE

GIST

ERED

DOM

ESTI

C PA

RTNE

RS F

ILIN

G JO

INTL

Y/QU

ALIF

YING

WID

OW(E

R) A

ND H

EAD

OF H

OUSE

HOLD

Per

cent

age

of W

ages

Pai

d M

etho

d of

With

hold

ing

D.C

. Inc

ome

Tax

for 2

018

12

WAGE BRACKET METHOD

DAILY OR MISCELLANEOUS

DAILY OR MISCELLANEOUS WITHHOLDING TAX TABLE (FOR SINGLE FILERS OR MARRIED PERSONS FILING JOINTLY)---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------And the wages are And the number of withholding allowances claimed on Form D-4 is ----------- ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

| than | The amount of income tax to be withheld is - ---------- | ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

0 | 7 | 0.10 | | | | | | | | | |7 | 8 | 0.30 | | | | | | | | | |8 | 9 | 0.30 | | | | | | | | | |9 | 10 | 0.40 | | | | | | | | | |

10 | 11 | 0.40 | | | | | | | | | |---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

11 | 12 | 0.50 | | | | | | | | | |12 | 13 | 0.50 | | | | | | | | | |13 | 14 | 0.50 | 0.10 | | | | | | | | |14 | 15 | 0.60 | 0.10 | | | | | | | | |15 | 16 | 0.60 | 0.20 | | | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------16 | 17 | 0.70 | 0.20 | | | | | | | | |17 | 18 | 0.70 | 0.20 | | | | | | | | |18 | 19 | 0.70 | 0.30 | | | | | | | | |19 | 20 | 0.80 | 0.30 | | | | | | | | |20 | 21 | 0.80 | 0.40 | | | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------21 | 22 | 0.90 | 0.40 | | | | | | | | |22 | 23 | 0.90 | 0.40 | | | | | | | | |23 | 24 | 0.90 | 0.50 | | | | | | | | |24 | 25 | 1.00 | 0.50 | 0.10 | | | | | | | |25 | 26 | 1.00 | 0.60 | 0.10 | | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------26 | 27 | 1.10 | 0.60 | 0.20 | | | | | | | |27 | 28 | 1.10 | 0.60 | 0.20 | | | | | | | |28 | 29 | 1.20 | 0.70 | 0.20 | | | | | | | |29 | 30 | 1.20 | 0.70 | 0.30 | | | | | | | |30 | 31 | 1.30 | 0.80 | 0.30 | | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------31 | 32 | 1.30 | 0.80 | 0.40 | | | | | | | |32 | 33 | 1.40 | 0.80 | 0.40 | | | | | | | |33 | 34 | 1.50 | 0.90 | 0.40 | | | | | | | |34 | 35 | 1.50 | 0.90 | 0.50 | | | | | | | |35 | 36 | 1.60 | 1.00 | 0.50 | 0.10 | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------36 | 37 | 1.60 | 1.00 | 0.60 | 0.10 | | | | | | |37 | 38 | 1.70 | 1.00 | 0.60 | 0.10 | | | | | | |38 | 39 | 1.80 | 1.10 | 0.60 | 0.20 | | | | | | |39 | 40 | 1.80 | 1.10 | 0.70 | 0.20 | | | | | | |40 | 41 | 1.90 | 1.20 | 0.70 | 0.30 | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------41 | 42 | 1.90 | 1.30 | 0.80 | 0.30 | | | | | | |42 | 43 | 2.00 | 1.30 | 0.80 | 0.30 | | | | | | |43 | 44 | 2.10 | 1.40 | 0.80 | 0.40 | | | | | | |44 | 45 | 2.10 | 1.40 | 0.90 | 0.40 | | | | | | |45 | 46 | 2.20 | 1.50 | 0.90 | 0.50 | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------This table allows a $4150 credit for each withholding allowance claimed on Form D-4(Employee's Withholding Allowance Certificate). Note: If withholding allowances exceed 10, you must use the PERCENTAGE OF WAGES PAID method to calculate D.C. withholding.

WAGE BRACKET METHOD


12

13

WAGE BRACKET METHOD


DAILY OR MISCELLANEOUS WITHHOLDING TAX TABLE (FOR SINGLE FILERS OR MARRIED PERSONS FILING JOINTLY)---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------And the wages are And the number of withholding allowances claimed on Form D-4 is ----------- ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------


0 | 7 | 0.10 | | | | | | | | | |7 | 8 | 0.30 | | | | | | | | | |8 | 9 | 0.30 | | | | | | | | | |9 | 10 | 0.40 | | | | | | | | | |

10 | 11 | 0.40 | | | | | | | | | |---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

11 | 12 | 0.50 | | | | | | | | | |12 | 13 | 0.50 | | | | | | | | | |13 | 14 | 0.50 | 0.10 | | | | | | | | |14 | 15 | 0.60 | 0.10 | | | | | | | | |15 | 16 | 0.60 | 0.20 | | | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------16 | 17 | 0.70 | 0.20 | | | | | | | | |17 | 18 | 0.70 | 0.20 | | | | | | | | |18 | 19 | 0.70 | 0.30 | | | | | | | | |19 | 20 | 0.80 | 0.30 | | | | | | | | |20 | 21 | 0.80 | 0.40 | | | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------21 | 22 | 0.90 | 0.40 | | | | | | | | |22 | 23 | 0.90 | 0.40 | | | | | | | | |23 | 24 | 0.90 | 0.50 | | | | | | | | |24 | 25 | 1.00 | 0.50 | 0.10 | | | | | | | |25 | 26 | 1.00 | 0.60 | 0.10 | | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------26 | 27 | 1.10 | 0.60 | 0.20 | | | | | | | |27 | 28 | 1.10 | 0.60 | 0.20 | | | | | | | |28 | 29 | 1.20 | 0.70 | 0.20 | | | | | | | |29 | 30 | 1.20 | 0.70 | 0.30 | | | | | | | |30 | 31 | 1.30 | 0.80 | 0.30 | | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------31 | 32 | 1.30 | 0.80 | 0.40 | | | | | | | |32 | 33 | 1.40 | 0.80 | 0.40 | | | | | | | |33 | 34 | 1.50 | 0.90 | 0.40 | | | | | | | |34 | 35 | 1.50 | 0.90 | 0.50 | | | | | | | |35 | 36 | 1.60 | 1.00 | 0.50 | 0.10 | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------36 | 37 | 1.60 | 1.00 | 0.60 | 0.10 | | | | | | |37 | 38 | 1.70 | 1.00 | 0.60 | 0.10 | | | | | | |38 | 39 | 1.80 | 1.10 | 0.60 | 0.20 | | | | | | |39 | 40 | 1.80 | 1.10 | 0.70 | 0.20 | | | | | | |40 | 41 | 1.90 | 1.20 | 0.70 | 0.30 | | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------41 | 42 | 1.90 | 1.30 | 0.80 | 0.30 | | | | | | |42 | 43 | 2.00 | 1.30 | 0.80 | 0.30 | | | | | | |43 | 44 | 2.10 | 1.40 | 0.80 | 0.40 | | | | | | |44 | 45 | 2.10 | 1.40 | 0.90 | 0.40 | | | | | | |45 | 46 | 2.20 | 1.50 | 0.90 | 0.50 | | | | | | |


WAGE BRACKET METHOD


12

DAILY OR MISCELLANEOUS WITHHOLDING TAX TABLE (FOR SINGLE FILERS OR MARRIED PERSONS FILING JOINTLY)---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------And the wages are | And the number of withholding allowances claimed on Form D-4 is ----------- - ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------


46 | 47 | 2.20 | 1.60 | 1.00 | 0.50 | | | | | | |47 | 48 | 2.30 | 1.60 | 1.00 | 0.50 | 0.10 | | | | | |48 | 49 | 2.40 | 1.70 | 1.00 | 0.60 | 0.10 | | | | | |49 | 50 | 2.40 | 1.70 | 1.10 | 0.60 | 0.20 | | | | | |50 | 51 | 2.50 | 1.80 | 1.10 | 0.70 | 0.20 | | | | | |

---------- -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------51 | 52 | 2.50 | 1.90 | 1.20 | 0.70 | 0.20 | | | | | |52 | 53 | 2.60 | 1.90 | 1.20 | 0.70 | 0.30 | | | | | |53 | 54 | 2.70 | 2.00 | 1.30 | 0.80 | 0.30 | | | | | |54 | 55 | 2.70 | 2.00 | 1.40 | 0.80 | 0.40 | | | | | |55 | 56 | 2.80 | 2.10 | 1.40 | 0.90 | 0.40 | | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------56 | 57 | 2.80 | 2.20 | 1.50 | 0.90 | 0.40 | | | | | |57 | 58 | 2.90 | 2.20 | 1.50 | 0.90 | 0.50 | | | | | |58 | 59 | 3.00 | 2.30 | 1.60 | 1.00 | 0.50 | 0.10 | | | | |59 | 60 | 3.00 | 2.30 | 1.70 | 1.00 | 0.60 | 0.10 | | | | |60 | 61 | 3.10 | 2.40 | 1.70 | 1.10 | 0.60 | 0.10 | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------61 | 62 | 3.10 | 2.50 | 1.80 | 1.10 | 0.60 | 0.20 | | | | |62 | 63 | 3.20 | 2.50 | 1.80 | 1.20 | 0.70 | 0.20 | | | | |63 | 64 | 3.30 | 2.60 | 1.90 | 1.20 | 0.70 | 0.30 | | | | |64 | 65 | 3.30 | 2.60 | 2.00 | 1.30 | 0.80 | 0.30 | | | | |65 | 66 | 3.40 | 2.70 | 2.00 | 1.30 | 0.80 | 0.30 | | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------66 | 67 | 3.40 | 2.80 | 2.10 | 1.40 | 0.80 | 0.40 | | | | |67 | 68 | 3.50 | 2.80 | 2.10 | 1.50 | 0.90 | 0.40 | | | | |68 | 69 | 3.60 | 2.90 | 2.20 | 1.50 | 0.90 | 0.50 | | | | |69 | 70 | 3.60 | 2.90 | 2.30 | 1.60 | 1.00 | 0.50 | 0.10 | | | |70 | 71 | 3.70 | 3.00 | 2.30 | 1.60 | 1.00 | 0.50 | 0.10 | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------71 | 72 | 3.70 | 3.10 | 2.40 | 1.70 | 1.00 | 0.60 | 0.10 | | | |72 | 73 | 3.80 | 3.10 | 2.40 | 1.80 | 1.10 | 0.60 | 0.20 | | | |73 | 74 | 3.90 | 3.20 | 2.50 | 1.80 | 1.10 | 0.70 | 0.20 | | | |74 | 75 | 3.90 | 3.20 | 2.60 | 1.90 | 1.20 | 0.70 | 0.30 | | | |75 | 76 | 4.00 | 3.30 | 2.60 | 1.90 | 1.30 | 0.70 | 0.30 | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------76 | 77 | 4.00 | 3.40 | 2.70 | 2.00 | 1.30 | 0.80 | 0.30 | | | |77 | 78 | 4.10 | 3.40 | 2.70 | 2.10 | 1.40 | 0.80 | 0.40 | | | |78 | 79 | 4.20 | 3.50 | 2.80 | 2.10 | 1.40 | 0.90 | 0.40 | | | |79 | 80 | 4.20 | 3.50 | 2.90 | 2.20 | 1.50 | 0.90 | 0.50 | | | |80 | 81 | 4.30 | 3.60 | 2.90 | 2.20 | 1.60 | 0.90 | 0.50 | | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------81 | 82 | 4.30 | 3.70 | 3.00 | 2.30 | 1.60 | 1.00 | 0.50 | 0.10 | | |82 | 83 | 4.40 | 3.70 | 3.00 | 2.40 | 1.70 | 1.00 | 0.60 | 0.10 | | |83 | 84 | 4.50 | 3.80 | 3.10 | 2.40 | 1.70 | 1.10 | 0.60 | 0.20 | | |84 | 85 | 4.50 | 3.80 | 3.20 | 2.50 | 1.80 | 1.10 | 0.70 | 0.20 | | |85 | 86 | 4.60 | 3.90 | 3.20 | 2.50 | 1.90 | 1.20 | 0.70 | 0.20 | | |


WAGE BRACKET METHOD


13

14

WAGE BRACKET METHOD



At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------


86 | 87 | 4.60 | 4.00 | 3.30 | 2.60 | 1.90 | 1.20 | 0.70 | 0.30 | | |87 | 88 | 4.70 | 4.00 | 3.30 | 2.70 | 2.00 | 1.30 | 0.80 | 0.30 | | |88 | 89 | 4.80 | 4.10 | 3.40 | 2.70 | 2.00 | 1.40 | 0.80 | 0.40 | | |89 | 90 | 4.80 | 4.10 | 3.50 | 2.80 | 2.10 | 1.40 | 0.90 | 0.40 | | |90 | 91 | 4.90 | 4.20 | 3.50 | 2.80 | 2.20 | 1.50 | 0.90 | 0.40 | | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------91 | 92 | 4.90 | 4.30 | 3.60 | 2.90 | 2.20 | 1.50 | 0.90 | 0.50 | | |92 | 93 | 5.00 | 4.30 | 3.60 | 3.00 | 2.30 | 1.60 | 1.00 | 0.50 | 0.10 | |93 | 94 | 5.10 | 4.40 | 3.70 | 3.00 | 2.30 | 1.70 | 1.00 | 0.60 | 0.10 | |94 | 95 | 5.10 | 4.40 | 3.80 | 3.10 | 2.40 | 1.70 | 1.10 | 0.60 | 0.10 | |95 | 96 | 5.20 | 4.50 | 3.80 | 3.10 | 2.50 | 1.80 | 1.10 | 0.60 | 0.20 | |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------96 | 97 | 5.20 | 4.60 | 3.90 | 3.20 | 2.50 | 1.80 | 1.10 | 0.70 | 0.20 | |97 | 98 | 5.30 | 4.60 | 3.90 | 3.30 | 2.60 | 1.90 | 1.20 | 0.70 | 0.30 | |98 | 99 | 5.40 | 4.70 | 4.00 | 3.30 | 2.60 | 2.00 | 1.30 | 0.80 | 0.30 | |99 | 100 | 5.40 | 4.70 | 4.10 | 3.40 | 2.70 | 2.00 | 1.30 | 0.80 | 0.30 | |

100 | 101 | 5.50 | 4.80 | 4.10 | 3.40 | 2.80 | 2.10 | 1.40 | 0.80 | 0.40 | |---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

101 | 102 | 5.50 | 4.90 | 4.20 | 3.50 | 2.80 | 2.10 | 1.40 | 0.90 | 0.40 | |102 | 103 | 5.60 | 4.90 | 4.20 | 3.60 | 2.90 | 2.20 | 1.50 | 0.90 | 0.50 | |103 | 104 | 5.70 | 5.00 | 4.30 | 3.60 | 2.90 | 2.30 | 1.60 | 1.00 | 0.50 | |104 | 105 | 5.70 | 5.00 | 4.40 | 3.70 | 3.00 | 2.30 | 1.60 | 1.00 | 0.50 | 0.10 |105 | 106 | 5.80 | 5.10 | 4.40 | 3.70 | 3.10 | 2.40 | 1.70 | 1.00 | 0.60 | 0.10 |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------106 | 107 | 5.80 | 5.20 | 4.50 | 3.80 | 3.10 | 2.40 | 1.70 | 1.10 | 0.60 | 0.20 |107 | 108 | 5.90 | 5.20 | 4.50 | 3.90 | 3.20 | 2.50 | 1.80 | 1.10 | 0.70 | 0.20 |108 | 109 | 6.00 | 5.30 | 4.60 | 3.90 | 3.20 | 2.60 | 1.90 | 1.20 | 0.70 | 0.20 |109 | 110 | 6.00 | 5.30 | 4.70 | 4.00 | 3.30 | 2.60 | 1.90 | 1.20 | 0.70 | 0.30 |110 | 111 | 6.10 | 5.40 | 4.70 | 4.00 | 3.40 | 2.70 | 2.00 | 1.30 | 0.80 | 0.30 |

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------111 | 112 | 6.20 | 5.50 | 4.80 | 4.10 | 3.40 | 2.70 | 2.00 | 1.40 | 0.80 | 0.40 |112 | 113 | 6.20 | 5.50 | 4.80 | 4.20 | 3.50 | 2.80 | 2.10 | 1.40 | 0.90 | 0.40 |113 | 114 | 6.30 | 5.60 | 4.90 | 4.20 | 3.50 | 2.90 | 2.20 | 1.50 | 0.90 | 0.40 |114 | 115 | 6.30 | 5.60 | 5.00 | 4.30 | 3.60 | 2.90 | 2.20 | 1.50 | 0.90 | 0.50 |115 | 116 | 6.40 | 5.70 | 5.00 | 4.30 | 3.70 | 3.00 | 2.30 | 1.60 | 1.00 | 0.50 | 0.10

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------116 | 117 | 6.50 | 5.80 | 5.10 | 4.40 | 3.70 | 3.00 | 2.30 | 1.70 | 1.00 | 0.60 | 0.10117 | 118 | 6.50 | 5.80 | 5.10 | 4.50 | 3.80 | 3.10 | 2.40 | 1.70 | 1.10 | 0.60 | 0.20118 | 119 | 6.60 | 5.90 | 5.20 | 4.50 | 3.80 | 3.20 | 2.50 | 1.80 | 1.10 | 0.60 | 0.20119 | 120 | 6.70 | 5.90 | 5.30 | 4.60 | 3.90 | 3.20 | 2.50 | 1.80 | 1.20 | 0.70 | 0.20120 | 121 | 6.70 | 6.00 | 5.30 | 4.60 | 4.00 | 3.30 | 2.60 | 1.90 | 1.20 | 0.70 | 0.30

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------121 | 122 | 6.80 | 6.10 | 5.40 | 4.70 | 4.00 | 3.30 | 2.60 | 2.00 | 1.30 | 0.80 | 0.30122 | 123 | 6.90 | 6.10 | 5.40 | 4.80 | 4.10 | 3.40 | 2.70 | 2.00 | 1.30 | 0.80 | 0.40123 | 124 | 6.90 | 6.20 | 5.50 | 4.80 | 4.10 | 3.50 | 2.80 | 2.10 | 1.40 | 0.80 | 0.40124 | 125 | 7.00 | 6.30 | 5.60 | 4.90 | 4.20 | 3.50 | 2.80 | 2.10 | 1.50 | 0.90 | 0.40125 | 126 | 7.10 | 6.30 | 5.60 | 4.90 | 4.30 | 3.60 | 2.90 | 2.20 | 1.50 | 0.90 | 0.50


WAGE BRACKET METHOD


14

15

WAGE BRACKET METHOD



At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------


126 | 127 | 7.10 | 6.40 | 5.70 | 5.00 | 4.30 | 3.60 | 2.90 | 2.30 | 1.60 | 1.00 | 0.50127 | 128 | 7.20 | 6.50 | 5.70 | 5.10 | 4.40 | 3.70 | 3.00 | 2.30 | 1.60 | 1.00 | 0.60

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------| 8.5 percent of the excess over 128.00 plus| ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

128 | & OVER | 7.30 | 6.50 | 5.80 | 5.10 4.40 3.80 3.10 | 2.40 1.70 1.00 0.60---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

Note: If withholding allowances exceed 10, you must use the PERCENTAGE OF WAGES PAID method to calculate D.C. withholding.

WAGE BRACKET METHOD

This table allows a $4150 credit for each withholding allowance claimed on Form D-4(Employee's Withholding Allowance Certificate).


15

16

WAGE BRACKET METHOD

WEEKLY

WEEKLY WITHHOLDING TAX TABLE (FOR SINGLE FILERS OR MARRIED PERSONS FILING JOINTLY)---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------And the wages are And the number of withholding allowances claimed on Form D-4 is ----------- -------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

| than | The amount of income tax to be withheld is ----------- | ----------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

0 | 4 | 0.10 | | | | | | | | | |4 | 8 | 0.20 | | | | | | | | | |8 | 12 | 0.40 | | | | | | | | | |

12 | 16 | 0.60 | | | | | | | | | |16 | 20 | 0.70 | | | | | | | | | |20 | 24 | 0.90 | | | | | | | | | |24 | 28 | 1.00 | | | | | | | | | |28 | 32 | 1.20 | | | | | | | | | |32 | 36 | 1.40 | | | | | | | | | |36 | 40 | 1.50 | | | | | | | | | |40 | 44 | 1.70 | | | | | | | | | |44 | 48 | 1.80 | | | | | | | | | |48 | 52 | 2.00 | | | | | | | | | |52 | 56 | 2.20 | | | | | | | | | |56 | 60 | 2.30 | | | | | | | | | |60 | 64 | 2.50 | | | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------64 | 68 | 2.60 | | | | | | | | | |68 | 72 | 2.80 | | | | | | | | | |72 | 76 | 3.00 | | | | | | | | | |76 | 80 | 3.10 | | | | | | | | | |80 | 84 | 3.30 | 0.10 | | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------84 | 88 | 3.40 | 0.20 | | | | | | | | |88 | 92 | 3.60 | 0.40 | | | | | | | | |92 | 96 | 3.80 | 0.60 | | | | | | | | |96 | 100 | 3.90 | 0.70 | | | | | | | | |

100 | 104 | 4.10 | 0.90 | | | | | | | | |---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

104 | 108 | 4.20 | 1.00 | | | | | | | | |108 | 112 | 4.40 | 1.20 | | | | | | | | |112 | 116 | 4.60 | 1.40 | | | | | | | | |116 | 120 | 4.70 | 1.50 | | | | | | | | |120 | 124 | 4.90 | 1.70 | | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------124 | 128 | 5.00 | 1.80 | | | | | | | | |128 | 132 | 5.20 | 2.00 | | | | | | | | |132 | 136 | 5.40 | 2.20 | | | | | | | | |136 | 140 | 5.50 | 2.30 | | | | | | | | |140 | 144 | 5.70 | 2.50 | | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------144 | 148 | 5.80 | 2.60 | | | | | | | | |148 | 152 | 6.00 | 2.80 | | | | | | | | |152 | 156 | 6.20 | 3.00 | | | | | | | | |156 | 160 | 6.30 | 3.10 | | | | | | | | |160 | 164 | 6.50 | 3.30 | 0.10 | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------164 | 168 | 6.60 | 3.40 | 0.30 | | | | | | | |168 | 172 | 6.80 | 3.60 | 0.40 | | | | | | | |172 | 176 | 7.00 | 3.80 | 0.60 | | | | | | | |176 | 180 | 7.10 | 3.90 | 0.70 | | | | | | | |180 | 184 | 7.30 | 4.10 | 0.90 | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------184 | 188 | 7.40 | 4.20 | 1.10 | | | | | | | |188 | 192 | 7.60 | 4.40 | 1.20 | | | | | | | |192 | 196 | 7.80 | 4.60 | 1.40 | | | | | | | |196 | 200 | 8.00 | 4.70 | 1.50 | | | | | | | |200 | 204 | 8.30 | 4.90 | 1.70 | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------This table allows a $4150 credit for each withholding allowance claimed on Form D-4(Employee's Withholding Allowance Certificate). Note: If withholding allowances exceed 10, you must use the Percentage of Wages Paid method to calculate D.C. withholding.

WAGE BRACKET METHOD

WEEKLY

16

17

WAGE BRACKET METHOD

WEEKLY


At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------


204 | 208 | 8.50 | 5.00 | 1.90 | | | | | | | |208 | 212 | 8.80 | 5.20 | 2.00 | | | | | | | |212 | 216 | 9.00 | 5.40 | 2.20 | | | | | | | |216 | 220 | 9.20 | 5.50 | 2.30 | | | | | | | |220 | 230 | 9.70 | 5.80 | 2.60 | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------230 | 240 | 10.30 | 6.20 | 3.00 | | | | | | | |240 | 250 | 10.90 | 6.60 | 3.40 | 0.20 | | | | | | |250 | 260 | 11.50 | 7.00 | 3.80 | 0.60 | | | | | | |260 | 270 | 12.10 | 7.40 | 4.20 | 1.00 | | | | | | |270 | 280 | 12.70 | 7.90 | 4.60 | 1.40 | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------280 | 290 | 13.30 | 8.50 | 5.00 | 1.80 | | | | | | |290 | 300 | 13.90 | 9.10 | 5.40 | 2.20 | | | | | | |300 | 310 | 14.50 | 9.70 | 5.80 | 2.60 | | | | | | |310 | 320 | 15.10 | 10.30 | 6.20 | 3.00 | | | | | | |320 | 330 | 15.70 | 10.90 | 6.60 | 3.40 | 0.20 | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------330 | 340 | 16.30 | 11.50 | 7.00 | 3.80 | 0.60 | | | | | |340 | 350 | 16.90 | 12.10 | 7.40 | 4.20 | 1.00 | | | | | |350 | 360 | 17.50 | 12.70 | 7.90 | 4.60 | 1.40 | | | | | |360 | 370 | 18.10 | 13.30 | 8.50 | 5.00 | 1.80 | | | | | |370 | 380 | 18.70 | 13.90 | 9.10 | 5.40 | 2.20 | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------380 | 390 | 19.30 | 14.50 | 9.70 | 5.80 | 2.60 | | | | | |390 | 400 | 19.90 | 15.10 | 10.30 | 6.20 | 3.00 | | | | | |400 | 410 | 20.50 | 15.70 | 10.90 | 6.60 | 3.40 | 0.20 | | | | |410 | 430 | 21.40 | 16.60 | 11.80 | 7.20 | 4.00 | 0.80 | | | | |430 | 450 | 22.60 | 17.80 | 13.00 | 8.20 | 4.80 | 1.60 | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------450 | 470 | 23.80 | 19.00 | 14.20 | 9.40 | 5.60 | 2.40 | | | | |470 | 490 | 25.00 | 20.20 | 15.40 | 10.60 | 6.40 | 3.20 | | | | |490 | 510 | 26.20 | 21.40 | 16.60 | 11.80 | 7.20 | 4.00 | 0.80 | | | |510 | 530 | 27.40 | 22.60 | 17.80 | 13.00 | 8.20 | 4.80 | 1.60 | | | |530 | 550 | 28.60 | 23.80 | 19.00 | 14.20 | 9.40 | 5.60 | 2.40 | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------550 | 570 | 29.80 | 25.00 | 20.20 | 15.40 | 10.60 | 6.40 | 3.20 | 0.10 | | |570 | 590 | 31.00 | 26.20 | 21.40 | 16.60 | 11.80 | 7.20 | 4.00 | 0.90 | | |590 | 610 | 32.20 | 27.40 | 22.60 | 17.80 | 13.00 | 8.20 | 4.80 | 1.70 | | |610 | 630 | 33.40 | 28.60 | 23.80 | 19.00 | 14.20 | 9.40 | 5.60 | 2.50 | | |630 | 650 | 34.60 | 29.80 | 25.00 | 20.20 | 15.40 | 10.60 | 6.40 | 3.30 | 0.10 | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------650 | 670 | 35.80 | 31.00 | 26.20 | 21.40 | 16.60 | 11.80 | 7.20 | 4.10 | 0.90 | |670 | 690 | 37.00 | 32.20 | 27.40 | 22.60 | 17.80 | 13.00 | 8.20 | 4.90 | 1.70 | |690 | 710 | 38.20 | 33.40 | 28.60 | 23.80 | 19.00 | 14.20 | 9.40 | 5.70 | 2.50 | |710 | 730 | 39.40 | 34.60 | 29.80 | 25.00 | 20.20 | 15.40 | 10.60 | 6.50 | 3.30 | 0.10 |730 | 750 | 40.60 | 35.80 | 31.00 | 26.20 | 21.40 | 16.60 | 11.80 | 7.30 | 4.10 | 0.90 |


WAGE BRACKET METHOD

WEEKLY

17


At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------


0 | 4 | 0.10 | | | | | | | | | |4 | 8 | 0.20 | | | | | | | | | |8 | 12 | 0.40 | | | | | | | | | |

12 | 16 | 0.60 | | | | | | | | | |16 | 20 | 0.70 | | | | | | | | | |20 | 24 | 0.90 | | | | | | | | | |24 | 28 | 1.00 | | | | | | | | | |28 | 32 | 1.20 | | | | | | | | | |32 | 36 | 1.40 | | | | | | | | | |36 | 40 | 1.50 | | | | | | | | | |40 | 44 | 1.70 | | | | | | | | | |44 | 48 | 1.80 | | | | | | | | | |48 | 52 | 2.00 | | | | | | | | | |52 | 56 | 2.20 | | | | | | | | | |56 | 60 | 2.30 | | | | | | | | | |60 | 64 | 2.50 | | | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------64 | 68 | 2.60 | | | | | | | | | |68 | 72 | 2.80 | | | | | | | | | |72 | 76 | 3.00 | | | | | | | | | |76 | 80 | 3.10 | | | | | | | | | |80 | 84 | 3.30 | 0.10 | | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------84 | 88 | 3.40 | 0.20 | | | | | | | | |88 | 92 | 3.60 | 0.40 | | | | | | | | |92 | 96 | 3.80 | 0.60 | | | | | | | | |96 | 100 | 3.90 | 0.70 | | | | | | | | |

100 | 104 | 4.10 | 0.90 | | | | | | | | |---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

104 | 108 | 4.20 | 1.00 | | | | | | | | |108 | 112 | 4.40 | 1.20 | | | | | | | | |112 | 116 | 4.60 | 1.40 | | | | | | | | |116 | 120 | 4.70 | 1.50 | | | | | | | | |120 | 124 | 4.90 | 1.70 | | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------124 | 128 | 5.00 | 1.80 | | | | | | | | |128 | 132 | 5.20 | 2.00 | | | | | | | | |132 | 136 | 5.40 | 2.20 | | | | | | | | |136 | 140 | 5.50 | 2.30 | | | | | | | | |140 | 144 | 5.70 | 2.50 | | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------144 | 148 | 5.80 | 2.60 | | | | | | | | |148 | 152 | 6.00 | 2.80 | | | | | | | | |152 | 156 | 6.20 | 3.00 | | | | | | | | |156 | 160 | 6.30 | 3.10 | | | | | | | | |160 | 164 | 6.50 | 3.30 | 0.10 | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------164 | 168 | 6.60 | 3.40 | 0.30 | | | | | | | |168 | 172 | 6.80 | 3.60 | 0.40 | | | | | | | |172 | 176 | 7.00 | 3.80 | 0.60 | | | | | | | |176 | 180 | 7.10 | 3.90 | 0.70 | | | | | | | |180 | 184 | 7.30 | 4.10 | 0.90 | | | | | | | |

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------184 | 188 | 7.40 | 4.20 | 1.10 | | | | | | | |188 | 192 | 7.60 | 4.40 | 1.20 | | | | | | | |192 | 196 | 7.80 | 4.60 | 1.40 | | | | | | | |196 | 200 | 8.00 | 4.70 | 1.50 | | | | | | | |200 | 204 | 8.30 | 4.90 | 1.70 | | | | | | | |


WAGE BRACKET METHOD

WEEKLY

16

18

WAGE BRACKET METHOD

WEEKLY


At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------


750 | 770 | 41.80 | 37.00 | 32.20 | 27.40 | 22.60 | 17.80 | 13.00 | 8.20 | 4.90 | 1.70 |770 | 790 | 43.10 | 38.20 | 33.40 | 28.60 | 23.80 | 19.00 | 14.20 | 9.40 | 5.70 | 2.50 |790 | 810 | 44.50 | 39.40 | 34.60 | 29.80 | 25.00 | 20.20 | 15.40 | 10.60 | 6.50 | 3.30 | 0.10810 | 830 | 45.90 | 40.60 | 35.80 | 31.00 | 26.20 | 21.40 | 16.60 | 11.80 | 7.30 | 4.10 | 0.90830 | 850 | 47.30 | 41.80 | 37.00 | 32.20 | 27.40 | 22.60 | 17.80 | 13.00 | 8.20 | 4.90 | 1.70

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------850 | 870 | 48.70 | 43.10 | 38.20 | 33.40 | 28.60 | 23.80 | 19.00 | 14.20 | 9.40 | 5.70 | 2.50870 | 890 | 50.10 | 44.50 | 39.40 | 34.60 | 29.80 | 25.00 | 20.20 | 15.40 | 10.60 | 6.50 | 3.30890 | 910 | 51.50 | 45.90 | 40.60 | 35.80 | 31.00 | 26.20 | 21.40 | 16.60 | 11.80 | 7.30 | 4.10

---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------| 8.5 percent of the excess over 900 plus| ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

910 | & OVER | 52.20 | 46.60 | 41.20 | 36.40 | 31.60 | 26.80 | 22.00 | 17.20 | 12.40 | 7.70 | 4.50---------- -- ----------- -- ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------This table allows a $4150 credit for each withholding allowance claimed on Form D-4(Employee's Withholding Allowance Certificate). Note: If withholding allowances exceed 10, you must use the Percentage of Wages Paid method to calculate D.C. withholding.

WAGE BRACKET METHOD

WEEKLY

18

19

WAGE BRACKET METHOD

BIWEEKLY

BIWEEKLY WITHHOLDING TAX TABLE (FOR SINGLE FILERS OR MARRIED PERSONS FILING JOINTLY)---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------And the wages are And the number of withholding allowances claimed on Form D-4 is ----------- - ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

| than | The amount of income tax to be withheld is ----------- | ------------- | ---------- - ---------- - ---------- - ---------- ` ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

0 | 4 | 0.10 | | | | | | | | | |4 | 8 | 0.20 | | | | | | | | | |8 | 12 | 0.40 | | | | | | | | | |

12 | 16 | 0.60 | | | | | | | | | |16 | 20 | 0.70 | | | | | | | | | |20 | 24 | 0.90 | | | | | | | | | |24 | 28 | 1.00 | | | | | | | | | |28 | 32 | 1.20 | | | | | | | | | |32 | 36 | 1.40 | | | | | | | | | |36 | 40 | 1.50 | | | | | | | | | |40 | 44 | 1.70 | | | | | | | | | |44 | 48 | 1.80 | | | | | | | | | |48 | 52 | 2.00 | | | | | | | | | |52 | 56 | 2.20 | | | | | | | | | |56 | 60 | 2.30 | | | | | | | | | |60 | 64 | 2.50 | | | | | | | | | |64 | 68 | 2.60 | | | | | | | | | |68 | 72 | 2.80 | | | | | | | | | |72 | 76 | 3.00 | | | | | | | | | |76 | 80 | 3.10 | | | | | | | | | |80 | 84 | 3.30 | | | | | | | | | |84 | 88 | 3.40 | | | | | | | | | |88 | 92 | 3.60 | | | | | | | | | |92 | 96 | 3.80 | | | | | | | | | |96 | 100 | 3.90 | | | | | | | | | |

100 | 104 | 4.10 | | | | | | | | | |104 | 108 | 4.20 | | | | | | | | | |108 | 112 | 4.40 | | | | | | | | | |

---------- | ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------112 | 116 | 4.60 | | | | | | | | | |116 | 120 | 4.70 | | | | | | | | | |120 | 124 | 4.90 | | | | | | | | | |124 | 128 | 5.00 | | | | | | | | | |128 | 132 | 5.20 | | | | | | | | | |

---------- | ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------132 | 136 | 5.40 | | | | | | | | | |136 | 140 | 5.50 | | | | | | | | | |140 | 144 | 5.70 | | | | | | | | | |144 | 148 | 5.80 | | | | | | | | | |148 | 152 | 6.00 | | | | | | | | | |

---------- | ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------152 | 156 | 6.20 | | | | | | | | | |156 | 160 | 6.30 | | | | | | | | | |160 | 164 | 6.50 | 0.10 | | | | | | | | |164 | 168 | 6.60 | 0.30 | | | | | | | | |168 | 172 | 6.80 | 0.40 | | | | | | | | |

---------- | ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------172 | 176 | 7.00 | 0.60 | | | | | | | | |176 | 180 | 7.10 | 0.70 | | | | | | | | |180 | 184 | 7.30 | 0.90 | | | | | | | | |184 | 188 | 7.40 | 1.10 | | | | | | | | |188 | 192 | 7.60 | 1.20 | | | | | | | | |

---------- | ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------192 | 196 | 7.80 | 1.40 | | | | | | | | |196 | 200 | 7.90 | 1.50 | | | | | | | | |200 | 204 | 8.10 | 1.70 | | | | | | | | |204 | 208 | 8.20 | 1.90 | | | | | | | | |208 | 212 | 8.40 | 2.00 | | | | | | | | |

---------- | ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------212 | 216 | 8.60 | 2.20 | | | | | | | | |216 | 220 | 8.70 | 2.30 | | | | | | | | |220 | 230 | 9.00 | 2.60 | | | | | | | | |230 | 240 | 9.40 | 3.00 | | | | | | | | |240 | 250 | 9.80 | 3.40 | | | | | | | | |

---------- | ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------250 | 260 | 10.20 | 3.80 | | | | | | | | |260 | 270 | 10.60 | 4.20 | | | | | | | | |270 | 280 | 11.00 | 4.60 | | | | | | | | |280 | 290 | 11.40 | 5.00 | | | | | | | | |290 | 300 | 11.80 | 5.40 | | | | | | | | |


WAGE BRACKET METHOD

BIWEEKLY

19

20

WAGE BRACKET METHOD

BIWEEKLY


At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

| than | The amount of income tax to be withheld is ----------- | ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

300 | 310 | 12.20 | 5.80 | | | | | | | | |310 | 320 | 12.60 | 6.20 | | | | | | | | |320 | 330 | 13.00 | 6.60 | 0.20 | | | | | | | |330 | 340 | 13.40 | 7.00 | 0.60 | | | | | | | |340 | 350 | 13.80 | 7.40 | 1.00 | | | | | | | |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------350 | 360 | 14.20 | 7.80 | 1.40 | | | | | | | |360 | 370 | 14.60 | 8.20 | 1.80 | | | | | | | |370 | 380 | 15.00 | 8.60 | 2.20 | | | | | | | |380 | 390 | 15.40 | 9.00 | 2.60 | | | | | | | |390 | 400 | 16.00 | 9.40 | 3.00 | | | | | | | |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------400 | 420 | 16.90 | 10.00 | 3.60 | | | | | | | |420 | 440 | 18.10 | 10.80 | 4.40 | | | | | | | |440 | 460 | 19.30 | 11.60 | 5.20 | | | | | | | |460 | 480 | 20.50 | 12.40 | 6.00 | | | | | | | |480 | 500 | 21.70 | 13.20 | 6.80 | 0.40 | | | | | | |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------500 | 520 | 22.90 | 14.00 | 7.60 | 1.20 | | | | | | |520 | 540 | 24.10 | 14.80 | 8.40 | 2.00 | | | | | | |540 | 560 | 25.30 | 15.70 | 9.20 | 2.80 | | | | | | |560 | 580 | 26.50 | 16.90 | 10.00 | 3.60 | | | | | | |580 | 600 | 27.70 | 18.10 | 10.80 | 4.40 | | | | | | |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------600 | 620 | 28.90 | 19.30 | 11.60 | 5.20 | | | | | | |620 | 640 | 30.10 | 20.50 | 12.40 | 6.00 | | | | | | |640 | 660 | 31.30 | 21.70 | 13.20 | 6.80 | 0.50 | | | | | |660 | 680 | 32.50 | 22.90 | 14.00 | 7.60 | 1.30 | | | | | |680 | 700 | 33.70 | 24.10 | 14.80 | 8.40 | 2.10 | | | | | |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------700 | 720 | 34.90 | 25.30 | 15.80 | 9.20 | 2.90 | | | | | |720 | 740 | 36.10 | 26.50 | 17.00 | 10.00 | 3.70 | | | | | |740 | 760 | 37.30 | 27.70 | 18.20 | 10.80 | 4.50 | | | | | |760 | 780 | 38.50 | 28.90 | 19.40 | 11.60 | 5.30 | | | | | |780 | 800 | 39.70 | 30.10 | 20.60 | 12.40 | 6.10 | | | | | |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------800 | 820 | 40.90 | 31.30 | 21.80 | 13.20 | 6.90 | 0.50 | | | | |820 | 840 | 42.10 | 32.50 | 23.00 | 14.00 | 7.70 | 1.30 | | | | |840 | 860 | 43.30 | 33.70 | 24.20 | 14.80 | 8.50 | 2.10 | | | | |860 | 880 | 44.50 | 34.90 | 25.40 | 15.80 | 9.30 | 2.90 | | | | |880 | 900 | 45.70 | 36.10 | 26.60 | 17.00 | 10.10 | 3.70 | | | | |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------900 | 920 | 46.90 | 37.30 | 27.80 | 18.20 | 10.90 | 4.50 | | | | |920 | 940 | 48.10 | 38.50 | 29.00 | 19.40 | 11.70 | 5.30 | | | | |940 | 960 | 49.30 | 39.70 | 30.20 | 20.60 | 12.50 | 6.10 | | | | |960 | 980 | 50.50 | 40.90 | 31.40 | 21.80 | 13.30 | 6.90 | 0.50 | | | |980 | 1000 | 51.70 | 42.10 | 32.60 | 23.00 | 14.10 | 7.70 | 1.30 | | | |


BIWEEKLY

WAGE BRACKET METHOD

20

21

WAGE BRACKET METHOD

BIWEEKLY


At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

| than | The amount of income tax to be withheld Is ----------- | ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

1000 | 1020 | 52.90 | 43.30 | 33.80 | 24.20 | 14.90 | 8.50 | 2.10 | | | |1020 | 1040 | 54.10 | 44.50 | 35.00 | 25.40 | 15.80 | 9.30 | 2.90 | | | |1040 | 1060 | 55.30 | 45.70 | 36.20 | 26.60 | 17.00 | 10.10 | 3.70 | | | |1060 | 1080 | 56.50 | 46.90 | 37.40 | 27.80 | 18.20 | 10.90 | 4.50 | | | |1080 | 1100 | 57.70 | 48.10 | 38.60 | 29.00 | 19.40 | 11.70 | 5.30 | | | |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------1100 | 1120 | 58.90 | 49.30 | 39.80 | 30.20 | 20.60 | 12.50 | 6.10 | | | |1120 | 1140 | 60.10 | 50.50 | 41.00 | 31.40 | 21.80 | 13.30 | 6.90 | 0.50 | | |1140 | 1160 | 61.30 | 51.70 | 42.20 | 32.60 | 23.00 | 14.10 | 7.70 | 1.30 | | |1160 | 1180 | 62.50 | 52.90 | 43.40 | 33.80 | 24.20 | 14.90 | 8.50 | 2.10 | | |1180 | 1200 | 63.70 | 54.10 | 44.60 | 35.00 | 25.40 | 15.80 | 9.30 | 2.90 | | |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------1200 | 1220 | 64.90 | 55.30 | 45.80 | 36.20 | 26.60 | 17.00 | 10.10 | 3.70 | | |1220 | 1240 | 66.10 | 56.50 | 47.00 | 37.40 | 27.80 | 18.20 | 10.90 | 4.50 | | |1240 | 1260 | 67.30 | 57.70 | 48.20 | 38.60 | 29.00 | 19.40 | 11.70 | 5.30 | | |1260 | 1280 | 68.50 | 58.90 | 49.40 | 39.80 | 30.20 | 20.60 | 12.50 | 6.10 | | |1280 | 1300 | 69.70 | 60.10 | 50.60 | 41.00 | 31.40 | 21.80 | 13.30 | 6.90 | 0.50 | |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------1300 | 1320 | 70.90 | 61.30 | 51.80 | 42.20 | 32.60 | 23.00 | 14.10 | 7.70 | 1.30 | |1320 | 1340 | 72.10 | 62.50 | 53.00 | 43.40 | 33.80 | 24.20 | 14.90 | 8.50 | 2.10 | |1340 | 1360 | 73.30 | 63.70 | 54.20 | 44.60 | 35.00 | 25.40 | 15.80 | 9.30 | 2.90 | |1360 | 1380 | 74.50 | 64.90 | 55.40 | 45.80 | 36.20 | 26.60 | 17.00 | 10.10 | 3.70 | |1380 | 1400 | 75.70 | 66.10 | 56.60 | 47.00 | 37.40 | 27.80 | 18.20 | 10.90 | 4.50 | |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------1400 | 1420 | 76.90 | 67.30 | 57.80 | 48.20 | 38.60 | 29.00 | 19.40 | 11.70 | 5.30 | |1420 | 1440 | 78.10 | 68.50 | 59.00 | 49.40 | 39.80 | 30.20 | 20.60 | 12.50 | 6.10 | |1440 | 1460 | 79.30 | 69.70 | 60.20 | 50.60 | 41.00 | 31.40 | 21.80 | 13.30 | 6.90 | 0.50 |1460 | 1480 | 80.50 | 70.90 | 61.40 | 51.80 | 42.20 | 32.60 | 23.00 | 14.10 | 7.70 | 1.30 |1480 | 1500 | 81.70 | 72.10 | 62.60 | 53.00 | 43.40 | 33.80 | 24.20 | 14.90 | 8.50 | 2.10 |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------1500 | 1520 | 82.90 | 73.30 | 63.80 | 54.20 | 44.60 | 35.00 | 25.40 | 15.90 | 9.30 | 2.90 |1520 | 1540 | 84.10 | 74.50 | 65.00 | 55.40 | 45.80 | 36.20 | 26.60 | 17.10 | 10.10 | 3.70 |1540 | 1560 | 85.40 | 75.70 | 66.20 | 56.60 | 47.00 | 37.40 | 27.80 | 18.30 | 10.90 | 4.50 |1560 | 1580 | 86.70 | 76.90 | 67.40 | 57.80 | 48.20 | 38.60 | 29.00 | 19.50 | 11.70 | 5.30 |1580 | 1600 | 88.00 | 78.10 | 68.60 | 59.00 | 49.40 | 39.80 | 30.20 | 20.70 | 12.50 | 6.10 |

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------1600 | 1620 | 89.30 | 79.30 | 69.80 | 60.20 | 50.60 | 41.00 | 31.40 | 21.90 | 13.30 | 6.90 | 0.601620 | 1640 | 90.60 | 80.50 | 71.00 | 61.40 | 51.80 | 42.20 | 32.60 | 23.10 | 14.10 | 7.70 | 1.401640 | 1660 | 91.90 | 81.70 | 72.20 | 62.60 | 53.00 | 43.40 | 33.80 | 24.30 | 14.90 | 8.50 | 2.201660 | 1680 | 93.20 | 82.90 | 73.40 | 63.80 | 54.20 | 44.60 | 35.00 | 25.50 | 15.90 | 9.30 | 3.001680 | 1700 | 94.50 | 84.10 | 74.60 | 65.00 | 55.40 | 45.80 | 36.20 | 26.70 | 17.10 | 10.10 | 3.80

- | - | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------1700 | 1720 | 95.80 | 85.40 | 75.80 | 66.20 | 56.60 | 47.00 | 37.40 | 27.90 | 18.30 | 10.90 | 4.601720 | 1740 | 97.10 | 86.70 | 77.00 | 67.40 | 57.80 | 48.20 | 38.60 | 29.10 | 19.50 | 11.70 | 5.401740 | 1760 | 98.40 | 88.00 | 78.20 | 68.60 | 59.00 | 49.40 | 39.80 | 30.30 | 20.70 | 12.50 | 6.201760 | 1780 | 99.70 | 89.30 | 79.40 | 69.80 | 60.20 | 50.60 | 41.00 | 31.50 | 21.90 | 13.30 | 7.001780 | 1800 | 101.00 | 90.60 | 80.60 | 71.00 | 61.40 | 51.80 | 42.20 | 32.70 | 23.10 | 14.10 | 7.80


BIWEEKLY

WAGE BRACKET METHOD

21

22

WAGE BRACKET METHOD

BIWEEKLY


At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

| than | The amount of income tax to be withheld is ----------- | ------------- | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

1800 | 1820 | 102.30 | 91.90 | 81.80 | 72.20 | 62.60 | 53.00 | 43.40 | 33.90 | 24.30 | 14.90 | 8.601820 | 1840 | 103.60 | 93.20 | 83.00 | 73.40 | 63.80 | 54.20 | 44.60 | 35.10 | 25.50 | 15.90 | 9.401840 | 1860 | 104.90 | 94.50 | 84.20 | 74.60 | 65.00 | 55.40 | 45.80 | 36.30 | 26.70 | 17.10 | 10.201860 | 1880 | 106.20 | 95.80 | 85.40 | 75.80 | 66.20 | 56.60 | 47.00 | 37.50 | 27.90 | 18.30 | 11.00

---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------| 8.5 percent of the excess over 1900 plus| ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------

1900 | & OVER | 108.10 | 97.70 | 87.40 | 77.60 | 68.00 | 58.40 | 48.80 | 39.30 | 29.70 | 20.10 | 12.20---------- - ------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ----------This table allows a $4150 credit for each withholding allowance claimed on Form D-4(Employee's Withholding Allowance Certificate). Note: If withholding allowances exceed 10, you must use the PERCENTAGE OF WAGES PAID method to calculate D.C. withholding.

BIWEEKLY

WAGE BRACKET METHOD

22

23

WAGE BRACKET METHOD

SEMIMONTHLY

SEMIMONTHLY WITHHOLDING TAX TABLE (FOR SINGLE FILERS OR MARRIED PERSONS FILING JOINTLY)---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------And the wages are And the number of withholding allowances claimed on Form D-4 is ----------- - ------------ | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

| than | The amount of income tax to be withheld is ----------- | ------------ | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- | ---------- - ---------- | ---------- - ---------- - ------------

0 | 4 | 0.10 | | | | | | | | | |4 | 8 | 0.20 | | | | | | | | | |8 | 12 | 0.40 | | | | | | | | | |

12 | 16 | 0.60 | | | | | | | | | |16 | 20 | 0.70 | | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------20 | 24 | 0.90 | | | | | | | | | |24 | 28 | 1.00 | | | | | | | | | |28 | 32 | 1.20 | | | | | | | | | |32 | 36 | 1.40 | | | | | | | | | |36 | 40 | 1.50 | | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------40 | 44 | 1.70 | | | | | | | | | |44 | 48 | 1.80 | | | | | | | | | |48 | 52 | 2.00 | | | | | | | | | |52 | 56 | 2.20 | | | | | | | | | |56 | 60 | 2.30 | | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------60 | 64 | 2.50 | | | | | | | | | |64 | 68 | 2.60 | | | | | | | | | |68 | 72 | 2.80 | | | | | | | | | |72 | 76 | 3.00 | | | | | | | | | |76 | 80 | 3.10 | | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------80 | 84 | 3.30 | | | | | | | | | |84 | 88 | 3.40 | | | | | | | | | |88 | 92 | 3.60 | | | | | | | | | |92 | 96 | 3.80 | | | | | | | | | |96 | 100 | 3.90 | | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------100 | 104 | 4.10 | | | | | | | | | |104 | 108 | 4.20 | | | | | | | | | |108 | 112 | 4.40 | | | | | | | | | |112 | 116 | 4.60 | | | | | | | | | |116 | 120 | 4.70 | | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------120 | 124 | 4.90 | | | | | | | | | |124 | 128 | 5.00 | | | | | | | | | |128 | 132 | 5.20 | | | | | | | | | |132 | 136 | 5.40 | | | | | | | | | |136 | 140 | 5.50 | | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------140 | 144 | 5.70 | | | | | | | | | |144 | 148 | 5.80 | | | | | | | | | |148 | 152 | 6.00 | | | | | | | | | |152 | 156 | 6.20 | | | | | | | | | |156 | 160 | 6.30 | | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------160 | 164 | 6.50 | | | | | | | | | |164 | 168 | 6.60 | | | | | | | | | |168 | 172 | 6.80 | | | | | | | | | |172 | 176 | 7.00 | | | | | | | | | |176 | 180 | 7.10 | 0.20 | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------180 | 184 | 7.30 | 0.40 | | | | | | | | |184 | 188 | 7.40 | 0.50 | | | | | | | | |188 | 192 | 7.60 | 0.70 | | | | | | | | |192 | 196 | 7.80 | 0.80 | | | | | | | | |196 | 200 | 7.90 | 1.00 | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------200 | 204 | 8.10 | 1.20 | | | | | | | | |204 | 208 | 8.20 | 1.30 | | | | | | | | |208 | 212 | 8.40 | 1.50 | | | | | | | | |212 | 216 | 8.60 | 1.60 | | | | | | | | |216 | 220 | 8.70 | 1.80 | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------220 | 230 | 9.00 | 2.10 | | | | | | | | |230 | 240 | 9.40 | 2.50 | | | | | | | | |240 | 250 | 9.80 | 2.90 | | | | | | | | |250 | 260 | 10.20 | 3.30 | | | | | | | | |260 | 270 | 10.60 | 3.70 | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------270 | 280 | 11.00 | 4.10 | | | | | | | | |280 | 290 | 11.40 | 4.50 | | | | | | | | |290 | 300 | 11.80 | 4.90 | | | | | | | | |300 | 310 | 12.20 | 5.30 | | | | | | | | |310 | 320 | 12.60 | 5.70 | | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

WAGE BRACKET METHOD

This table allows a $4150 credit for each withholding allowance claimed on Form D-4(Employee's Withholding Allowance Certificate). Note: If withholding allowances exceed 10, you must use the PERCENTAGE OF WAGES PAID method to calculate D.C. withholding.

SEMIMONTHLY

23

24

WAGE BRACKET METHOD

SEMIMONTHLY


At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

| than | The amount of income tax to be withheld is ----------- | ------------ | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

320 | 330 | 13.00 | 6.10 | | | | | | | | |330 | 340 | 13.40 | 6.50 | | | | | | | | |340 | 350 | 13.80 | 6.90 | | | | | | | | |350 | 360 | 14.20 | 7.30 | 0.40 | | | | | | | |360 | 370 | 14.60 | 7.70 | 0.80 | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------370 | 380 | 15.00 | 8.10 | 1.20 | | | | | | | |380 | 390 | 15.40 | 8.50 | 1.60 | | | | | | | |390 | 400 | 15.80 | 8.90 | 2.00 | | | | | | | |400 | 420 | 16.40 | 9.50 | 2.60 | | | | | | | |420 | 440 | 17.50 | 10.30 | 3.40 | | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------440 | 460 | | | | | | | | | | |460 | 480 | 19.90 | 11.90 | 5.00 | | | | | | | |480 | 500 | 21.10 | 12.70 | 5.80 | | | | | | | |500 | 520 | 22.30 | 13.50 | 6.60 | | | | | | | |520 | 540 | 23.50 | 14.30 | 7.40 | 0.50 | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------540 | 560 | 24.70 | 15.10 | 8.20 | 1.30 | | | | | | |560 | 580 | 25.90 | 15.90 | 9.00 | 2.10 | | | | | | |580 | 600 | 27.10 | 16.70 | 9.80 | 2.90 | | | | | | |600 | 620 | 28.30 | 17.90 | 10.60 | 3.70 | | | | | | |620 | 640 | 29.50 | 19.10 | 11.40 | 4.50 | | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------640 | 660 | 30.70 | 20.30 | 12.20 | 5.30 | | | | | | |660 | 680 | 31.90 | 21.50 | 13.00 | 6.10 | | | | | | |680 | 700 | 33.10 | 22.70 | 13.80 | 6.90 | | | | | | |700 | 720 | 34.30 | 23.90 | 14.60 | 7.70 | 0.70 | | | | | |720 | 740 | 35.50 | 25.10 | 15.40 | 8.50 | 1.50 | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------740 | 760 | 36.70 | 26.30 | 16.20 | 9.30 | 2.30 | | | | | |760 | 780 | 37.90 | 27.50 | 17.10 | 10.10 | 3.10 | | | | | |780 | 800 | 39.10 | 28.70 | 18.30 | 10.90 | 3.90 | | | | | |800 | 820 | 40.30 | 29.90 | 19.50 | 11.70 | 4.70 | | | | | |820 | 840 | 41.50 | 31.10 | 20.70 | 12.50 | 5.50 | | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------840 | 860 | 42.70 | 32.30 | 21.90 | 13.30 | 6.30 | | | | | |860 | 880 | 43.90 | 33.50 | 23.10 | 14.10 | 7.10 | 0.20 | | | | |880 | 900 | 45.10 | 34.70 | 24.30 | 14.90 | 7.90 | 1.00 | | | | |900 | 920 | 46.30 | 35.90 | 25.50 | 15.70 | 8.70 | 1.80 | | | | |920 | 940 | 47.50 | 37.10 | 26.70 | 16.50 | 9.50 | 2.60 | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------940 | 960 | 48.70 | 38.30 | 27.90 | 17.50 | 10.30 | 3.40 | | | | |960 | 980 | 49.90 | 39.50 | 29.10 | 18.70 | 11.10 | 4.20 | | | | |980 | 1000 | 51.10 | 40.70 | 30.30 | 19.90 | 11.90 | 5.00 | | | | |

1000 | 1020 | 52.30 | 41.90 | 31.50 | 21.10 | 12.70 | 5.80 | | | | |1020 | 1040 | 53.50 | 43.10 | 32.70 | 22.30 | 13.50 | 6.60 | | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------This table allows a $4150 credit for each withholding allowance claimed on Form D-4(Employee's Withholding Allowance Certificate). Note: If withholding allowances exceed 10, you must use the PERCENTAGE OF WAGES PAID method to calculate D.C. withholding.

SEMIMONTHLY

WAGE BRACKET METHOD

24

25

SEMIMONTHLY

WAGE BRACKET METHOD


At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------


1040 | 1060 | 54.70 | 44.30 | 33.90 | 23.50 | 14.30 | 7.40 | 0.50 | | | |1060 | 1080 | 55.90 | 45.50 | 35.10 | 24.70 | 15.10 | 8.20 | 1.30 | | | |1080 | 1100 | 57.10 | 46.70 | 36.30 | 25.90 | 15.90 | 9.00 | 2.10 | | | |1100 | 1120 | 58.30 | 47.90 | 37.50 | 27.10 | 16.80 | 9.80 | 2.90 | | | |1120 | 1140 | 59.50 | 49.10 | 38.70 | 28.30 | 18.00 | 10.60 | 3.70 | | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1140 | 1160 | 60.70 | 50.30 | 39.90 | 29.50 | 19.20 | 11.40 | 4.50 | | | |1160 | 1180 | 61.90 | 51.50 | 41.10 | 30.70 | 20.40 | 12.20 | 5.30 | | | |1180 | 1200 | 63.10 | 52.70 | 42.30 | 31.90 | 21.60 | 13.00 | 6.10 | | | |1200 | 1220 | 64.30 | 53.90 | 43.50 | 33.10 | 22.80 | 13.80 | 6.90 | | | |1220 | 1240 | 65.50 | 55.10 | 44.70 | 34.30 | 24.00 | 14.60 | 7.70 | 0.80 | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1240 | 1260 | 66.70 | 56.30 | 45.90 | 35.50 | 25.20 | 15.40 | 8.50 | 1.60 | | |1260 | 1280 | 67.90 | 57.50 | 47.10 | 36.70 | 26.40 | 16.20 | 9.30 | 2.40 | | |1280 | 1300 | 69.10 | 58.70 | 48.30 | 37.90 | 27.60 | 17.20 | 10.10 | 3.20 | | |1300 | 1320 | 70.30 | 59.90 | 49.50 | 39.10 | 28.80 | 18.40 | 10.90 | 4.00 | | |1320 | 1340 | 71.50 | 61.10 | 50.70 | 40.30 | 30.00 | 19.60 | 11.70 | 4.80 | | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1340 | 1360 | 72.70 | 62.30 | 51.90 | 41.50 | 31.20 | 20.80 | 12.50 | 5.60 | | |1360 | 1380 | 73.90 | 63.50 | 53.10 | 42.70 | 32.40 | 22.00 | 13.30 | 6.40 | | |1380 | 1400 | 75.10 | 64.70 | 54.30 | 43.90 | 33.60 | 23.20 | 14.10 | 7.20 | 0.30 | |1400 | 1420 | 76.30 | 65.90 | 55.50 | 45.10 | 34.80 | 24.40 | 14.90 | 8.00 | 1.10 | |1420 | 1440 | 77.50 | 67.10 | 56.70 | 46.30 | 36.00 | 25.60 | 15.70 | 8.80 | 1.90 | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1440 | 1460 | 78.70 | 68.30 | 57.90 | 47.50 | 37.20 | 26.80 | 16.50 | 9.60 | 2.70 | |1460 | 1480 | 79.90 | 69.50 | 59.10 | 48.70 | 38.40 | 28.00 | 17.60 | 10.40 | 3.50 | |1480 | 1500 | 81.10 | 70.70 | 60.30 | 49.90 | 39.60 | 29.20 | 18.80 | 11.20 | 4.30 | |1500 | 1520 | 82.30 | 71.90 | 61.50 | 51.10 | 40.80 | 30.40 | 20.00 | 12.00 | 5.10 | |1520 | 1540 | 83.50 | 73.10 | 62.70 | 52.30 | 42.00 | 31.60 | 21.20 | 12.80 | 5.90 | |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1540 | 1560 | 84.70 | 74.30 | 63.90 | 53.50 | 43.20 | 32.80 | 22.40 | 13.60 | 6.70 | |1560 | 1580 | 85.90 | 75.50 | 65.10 | 54.70 | 44.40 | 34.00 | 23.60 | 14.40 | 7.50 | 0.60 |1580 | 1600 | 87.10 | 76.70 | 66.30 | 55.90 | 45.60 | 35.20 | 24.80 | 15.20 | 8.30 | 1.40 |1600 | 1620 | 88.30 | 77.90 | 67.50 | 57.10 | 46.80 | 36.40 | 26.00 | 16.00 | 9.10 | 2.20 |1620 | 1640 | 89.50 | 79.10 | 68.70 | 58.30 | 48.00 | 37.60 | 27.20 | 16.80 | 9.90 | 3.00 |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1640 | 1660 | 90.70 | 80.30 | 69.90 | 59.50 | 49.20 | 38.80 | 28.40 | 18.00 | 10.70 | 3.80 |1660 | 1680 | 91.90 | 81.50 | 71.10 | 60.70 | 50.40 | 40.00 | 29.60 | 19.20 | 11.50 | 4.60 |1680 | 1700 | 93.30 | 82.70 | 72.30 | 61.90 | 51.60 | 41.20 | 30.80 | 20.40 | 12.30 | 5.40 |1700 | 1720 | 94.70 | 83.90 | 73.50 | 63.10 | 52.80 | 42.40 | 32.00 | 21.60 | 13.10 | 6.20 |1720 | 1740 | 96.10 | 85.10 | 74.70 | 64.30 | 54.00 | 43.60 | 33.20 | 22.80 | 13.90 | 7.00 |

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1740 | 1760 | 97.50 | 86.30 | 75.90 | 65.50 | 55.20 | 44.80 | 34.40 | 24.00 | 14.70 | 7.80 | 0.801760 | 1780 | 98.90 | 87.50 | 77.10 | 66.70 | 56.40 | 46.00 | 35.60 | 25.20 | 15.50 | 8.60 | 1.601780 | 1800 | 100.30 | 88.70 | 78.30 | 67.90 | 57.60 | 47.20 | 36.80 | 26.40 | 16.30 | 9.40 | 2.401800 | 1820 | 101.70 | 89.90 | 79.50 | 69.10 | 58.80 | 48.40 | 38.00 | 27.60 | 17.30 | 10.20 | 3.201820 | 1840 | 103.10 | 91.10 | 80.70 | 70.30 | 60.00 | 49.60 | 39.20 | 28.80 | 18.50 | 11.00 | 4.00

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------This table allows a $4150 credit for each withholding allowance claimed on Form D-4(Employee's Withholding Allowance Certificate). Note: If withholding allowances exceed 10, you must use the PERCENTAGE OF WAGES PAID method to calculate D.C. withholding.

SEMIMONTHLY

WAGE BRACKET METHOD

25

26

WAGE BRACKET METHOD

SEMIMONTHLY


At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------


1840 | 1860 | 104.50 | 92.40 | 81.90 | 71.50 | 61.20 | 50.80 | 40.40 | 30.00 | 19.70 | 11.80 | 4.801860 | 1880 | 105.90 | 93.80 | 83.10 | 72.70 | 62.40 | 52.00 | 41.60 | 31.20 | 20.90 | 12.60 | 5.601880 | 1900 | 107.30 | 95.20 | 84.30 | 73.90 | 63.60 | 53.20 | 42.80 | 32.40 | 22.10 | 13.40 | 6.401900 | 1920 | 108.70 | 96.60 | 85.50 | 75.10 | 64.80 | 54.40 | 44.00 | 33.60 | 23.30 | 14.20 | 7.201920 | 1940 | 110.10 | 98.00 | 86.70 | 76.30 | 66.00 | 55.60 | 45.20 | 34.80 | 24.50 | 15.00 | 8.001940 | 1960 | 111.50 | 99.40 | 87.90 | 77.50 | 67.20 | 56.80 | 46.40 | 36.00 | 25.70 | 15.80 | 8.80

---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------| 8.5 percent of the excess over 1920 plus| ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

1960 | & OVER | 112.20 | 100.10 | 88.50 | 78.10 | 67.80 | 57.40 | 47.00 | 36.60 | 26.30 | 16.20 | 9.20---------- - ------------ - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------This table allows a $4150 credit for each withholding allowance claimed on Form D-4(Employee's Withholding Allowance Certificate). Note: If withholding allowances exceed 10, you must use the PERCENTAGE OF WAGES PAID method to calculate D.C. withholding.

SEMIMONTHLYWAGE BRACKET METHOD

26

27

MONTHLY

WAGE BRACKET METHODMONTHLY WITHHOLDING TAX TABLE

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------And the wages are | And the number of withholding allowances claimed on Form D-4 is ----------- - --------------------- | --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

| than | The amount of income tax to be withheld is ----------- | --------------------- | --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

0 4 0.10 | | | | | | | | | |4 8 0.20 | | | | | | | | | |8 12 0.40 | | | | | | | | | |

12 16 0.60 | | | | | | | | | |16 20 0.70 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------20 24 0.90 | | | | | | | | | |24 28 1.00 | | | | | | | | | |28 32 1.20 | | | | | | | | | |32 36 1.40 | | | | | | | | | |36 40 1.50 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------40 44 1.70 | | | | | | | | | |44 48 1.80 | | | | | | | | | |48 52 2.00 | | | | | | | | | |52 56 2.20 | | | | | | | | | |56 60 2.30 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------60 64 2.50 | | | | | | | | | |64 68 2.60 | | | | | | | | | |68 72 2.80 | | | | | | | | | |72 76 3.00 | | | | | | | | | |76 80 3.10 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------80 84 3.30 | | | | | | | | | |84 88 3.40 | | | | | | | | | |88 92 3.60 | | | | | | | | | |92 96 3.80 | | | | | | | | | |96 100 3.90 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------100 | 104 | 4.10 | | | | | | | | | |104 | 108 | 4.20 | | | | | | | | | |108 | 112 | 4.40 | | | | | | | | | |112 | 116 | 4.60 | | | | | | | | | |116 | 120 | 4.70 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

120 | 124 | 4.90 | | | | | | | | | |124 | 128 | 5.00 | | | | | | | | | |128 | 132 | 5.20 | | | | | | | | | |132 | 136 | 5.40 | | | | | | | | | |136 | 140 | 5.50 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

140 | 144 | 5.70 | | | | | | | | | |144 | 148 | 5.80 | | | | | | | | | |148 | 152 | 6.00 | | | | | | | | | |152 | 156 | 6.20 | | | | | | | | | |156 | 160 | 6.30 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------160 | 164 | 6.50 | | | | | | | | | |164 | 168 | 6.60 | | | | | | | | | |168 | 172 | 6.80 | | | | | | | | | |172 | 176 | 7.00 | | | | | | | | | |176 | 180 | 7.10 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------180 | 184 | 7.30 | | | | | | | | | |184 | 188 | 7.40 | | | | | | | | | |188 | 192 | 7.60 | | | | | | | | | |192 | 196 | 7.80 | | | | | | | | | |196 | 200 | 7.90 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------200 | 204 | 8.10 | | | | | | | | | |204 | 208 | 8.20 | | | | | | | | | |208 | 212 | 8.40 | | | | | | | | | |212 | 216 | 8.60 | | | | | | | | | |216 | 220 | 8.70 | | | | | | | | | |

WAGE BRACKET METHOD

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------220 | 230 | 9.00 | | | | | | | | | |230 | 240 | 9.40 | | | | | | | | | |240 | 250 | 9.80 | | | | | | | | | |250 | 260 | 10.20 | | | | | | | | | |260 | 270 | 10.60 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------This table allows a $4150 credit for each withholding allowance claimed on Form D-4(Employee's Withholding Allowance Certificate). Note: If withholding allowances exceed 10, you must use the PERCENTAGE OF WAGES PAID method to calculate D.C. withholding.

MONTHLY

27

28

WAGE BRACKET METHOD

MONTHLY

MONTHLY WITHHOLDING TAX TABLE (FOR MARRIED PERSONS FILING SEPARATE RETURN OR COMBINED SEPARATE RETURN)---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------And the wages are | And the number of withholding allowances claimed on Form D-4 is -

---------- - --------------------- | --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10

least | less | --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------ | than | The amount of income tax to be withheld is -

---------- | --------------------- | --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------270 | 280 | 11.00 | | | | | | | | | |280 | 290 | 11.40 | | | | | | | | | |290 | 300 | 11.80 | | | | | | | | | |300 | 310 | 12.20 | | | | | | | | | |310 | 320 | 12.60 | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------320 | 330 | 13.00 | | | | | | | | | |330 | 340 | 13.40 | | | | | | | | | |340 | 350 | 13.80 | | | | | | | | | |350 | 360 | 14.20 | 0.40 | | | | | | | | |360 | 370 | 14.60 | 0.80 | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------370 | 380 | | | | | | | | | | |380 | 390 | | | | | | | | | | |390 | 400 | | | | | | | | | | |400 | 420 | | | | | | | | | | |420 | 440 | | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------440 | 460 | | | | | | | | | | |460 | 480 | | | | | | | | | | |480 | 500 | | | | | | | | | | |500 | 520 | | | | | | | | | | |520 | 540 | | | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------540 | 560 | | | | | | | | | | |560 | 580 | 22.80 | 9.00 | | | | | | | | |580 | 600 | 23.60 | 9.80 | | | | | | | | |600 | 620 | 24.40 | 10.60 | | | | | | | | |620 | 640 | 25.20 | 11.40 | | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------640 | 660 | 26.00 | 12.20 | | | | | | | | |660 | 680 | 26.80 | 13.00 | | | | | | | | |680 | 700 | 27.60 | 13.80 | | | | | | | | |700 | 720 | 28.40 | 14.60 | 0.70 | | | | | | | |720 | 740 | 29.20 | 15.40 | 1.50 | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------740 | 760 | 30.00 | 16.20 | 2.30 | | | | | | | |760 | 780 | 30.80 | 17.00 | 3.10 | | | | | | | |780 | 800 | 31.60 | 17.80 | 3.90 | | | | | | | |800 | 820 | 32.40 | 18.60 | 4.70 | | | | | | | |820 | 840 | 33.20 | 19.40 | 5.50 | | | | | | | |


MONTHLY

WAGE BRACKET METHOD

15.00 1.20 15.40 1.60 15.80 2.00 16.40 2.60 17.20 3.40 - --18.00 4.20 18.80 5.00 19.60 5.80 20.40 6.60 21.20 7.40

28

29

MONTHLY

WAGE BRACKET METHOD

MONTHLY WITHHOLDING TAX TABLE (FOR MARRIED PERSONS FILING SEPARATE RETURN OR COMBINED SEPARATE RETURN)---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------And the wages are | And the number of withholding allowances claimed on Form D-4 is ----------- - --------------------- | --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------


840 | 860 | 34.30 | 20.20 | 6.30 | | | | | | | |860 | 880 | 35.50 | 21.00 | 7.10 | | | | | | | |880 | 900 | 36.70 | 21.80 | 7.90 | | | | | | | |900 | 920 | 37.90 | 22.60 | 8.70 | | | | | | | |920 | 940 | 39.10 | 23.40 | 9.50 | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------940 | 960 | 40.30 | 24.20 | 10.30 | | | | | | | |960 | 980 | 41.50 | 25.00 | 11.10 | | | | | | | |980 | 1000 | 42.70 | 25.80 | 11.90 | | | | | | | |

1000 | 1020 | 43.90 | 26.60 | 12.70 | | | | | | | |1020 | 1040 | 45.10 | 27.40 | 13.50 | | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1040 | 1060 | 46.30 | 28.20 | 14.30 | 0.50 | | | | | | |1060 | 1080 | 47.50 | 29.00 | 15.10 | 1.30 | | | | | | |1080 | 1100 | 48.70 | 29.80 | 15.90 | 2.10 | | | | | | |1100 | 1120 | 49.90 | 30.60 | 16.70 | 2.90 | | | | | | |1120 | 1140 | 51.10 | 31.40 | 17.50 | 3.70 | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1140 | 1160 | 52.30 | 32.20 | 18.30 | 4.50 | | | | | | |1160 | 1180 | 53.50 | 33.00 | 19.10 | 5.30 | | | | | | |1180 | 1200 | 54.70 | 34.00 | 19.90 | 6.10 | | | | | | |1200 | 1220 | 55.90 | 35.20 | 20.70 | 6.90 | | | | | | |1220 | 1240 | 57.10 | 36.40 | 21.50 | 7.70 | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1240 | 1260 | 58.30 | 37.60 | 22.30 | 8.50 | | | | | | |1260 | 1280 | 59.50 | 38.80 | 23.10 | 9.30 | | | | | | |1280 | 1300 | 60.70 | 40.00 | 23.90 | 10.10 | | | | | | |1300 | 1340 | 62.50 | 41.80 | 25.10 | 11.30 | | | | | | |1340 | 1380 | 64.90 | 44.20 | 26.70 | 12.90 | | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1380 | 1420 | 67.30 | 46.60 | 28.30 | 14.50 | 0.70 | | | | | |1420 | 1460 | 69.70 | 49.00 | 29.90 | 16.10 | 2.30 | | | | | |1460 | 1500 | 72.10 | 51.40 | 31.50 | 17.70 | 3.90 | | | | | |1500 | 1540 | 74.50 | 53.80 | 33.10 | 19.30 | 5.50 | | | | | |1540 | 1580 | 76.90 | 56.20 | 35.40 | 20.90 | 7.10 | | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1580 | 1620 | 79.30 | 58.60 | 37.80 | 22.50 | 8.70 | | | | | |1620 | 1660 | 81.70 | 61.00 | 40.20 | 24.10 | 10.30 | | | | | |1660 | 1700 | 84.10 | 63.40 | 42.60 | 25.70 | 11.90 | | | | | |1700 | 1740 | 86.50 | 65.80 | 45.00 | 27.30 | 13.50 | | | | | |1740 | 1780 | 88.90 | 68.20 | 47.40 | 28.90 | 15.10 | 1.20 | | | | |


MONTHLY

WAGE BRACKET METHOD

29

30

WAGE BRACKET METHOD

MONTHLY


At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------


1780 | 1820 | 91.30 | 70.60 | 49.80 | 30.50 | 16.70 | 2.80 | | | | |1820 | 1860 | 93.70 | 73.00 | 52.20 | 32.10 | 18.30 | 4.40 | | | | |1860 | 1900 | 96.10 | 75.40 | 54.60 | 33.90 | 19.90 | 6.00 | | | | |1900 | 1940 | 98.50 | 77.80 | 57.00 | 36.30 | 21.50 | 7.60 | | | | |1940 | 1980 | 100.90 | 80.20 | 59.40 | 38.70 | 23.10 | 9.20 | | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------1980 | 2020 | 103.30 | 82.60 | 61.80 | 41.10 | 24.70 | 10.80 | | | | |2020 | 2060 | 105.70 | 85.00 | 64.20 | 43.50 | 26.30 | 12.40 | | | | |2060 | 2100 | 108.10 | 87.40 | 66.60 | 45.90 | 27.90 | 14.00 | 0.20 | | | |2100 | 2140 | 110.50 | 89.80 | 69.00 | 48.30 | 29.50 | 15.60 | 1.80 | | | |2140 | 2180 | 112.90 | 92.20 | 71.40 | 50.70 | 31.10 | 17.20 | 3.40 | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------2180 | 2220 | 115.30 | 94.60 | 73.80 | 53.10 | 32.70 | 18.80 | 5.00 | | | |2220 | 2260 | 117.70 | 97.00 | 76.20 | 55.50 | 34.70 | 20.40 | 6.60 | | | |2260 | 2300 | 120.10 | 99.40 | 78.60 | 57.90 | 37.10 | 22.00 | 8.20 | | | |2300 | 2340 | 122.50 | 101.80 | 81.00 | 60.30 | 39.50 | 23.60 | 9.80 | | | |2340 | 2380 | 124.90 | 104.20 | 83.40 | 62.70 | 41.90 | 25.20 | 11.40 | | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------2380 | 2420 | 127.30 | 106.60 | 85.80 | 65.10 | 44.30 | 26.80 | 13.00 | | | |2420 | 2460 | 129.70 | 109.00 | 88.20 | 67.50 | 46.70 | 28.40 | 14.60 | 0.80 | | |2460 | 2500 | 132.10 | 111.40 | 90.60 | 69.90 | 49.10 | 30.00 | 16.20 | 2.40 | | |2500 | 2540 | 134.50 | 113.80 | 93.00 | 72.30 | 51.50 | 31.60 | 17.80 | 4.00 | | |2540 | 2580 | 136.90 | 116.20 | 95.40 | 74.70 | 53.90 | 33.20 | 19.40 | 5.60 | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------2580 | 2620 | 139.30 | 118.60 | 97.80 | 77.10 | 56.30 | 35.60 | 21.00 | 7.20 | | |2620 | 2660 | 141.70 | 121.00 | 100.20 | 79.50 | 58.70 | 38.00 | 22.60 | 8.80 | | |2660 | 2700 | 144.10 | 123.40 | 102.60 | 81.90 | 61.10 | 40.40 | 24.20 | 10.40 | | |2700 | 2740 | 146.50 | 125.80 | 105.00 | 84.30 | 63.50 | 42.80 | 25.80 | 12.00 | | |2740 | 2780 | 148.90 | 128.20 | 107.40 | 86.70 | 65.90 | 45.20 | 27.40 | 13.60 | | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------2780 | 2820 | 151.30 | 130.60 | 109.80 | 89.10 | 68.30 | 47.60 | 29.00 | 15.20 | 1.30 | |2820 | 2860 | 153.70 | 133.00 | 112.20 | 91.50 | 70.70 | 50.00 | 30.60 | 16.80 | 2.90 | |2860 | 2900 | 156.10 | 135.40 | 114.60 | 93.90 | 73.10 | 52.40 | 32.20 | 18.40 | 4.50 | |2900 | 2940 | 158.50 | 137.80 | 117.00 | 96.30 | 75.50 | 54.80 | 34.00 | 20.00 | 6.10 | |2940 | 2980 | 160.90 | 140.20 | 119.40 | 98.70 | 77.90 | 57.20 | 36.40 | 21.60 | 7.70 | |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------2980 | 3020 | 163.30 | 142.60 | 121.80 | 101.10 | 80.30 | 59.60 | 38.80 | 23.20 | 9.30 | |3020 | 3060 | 165.70 | 145.00 | 124.20 | 103.50 | 82.70 | 62.00 | 41.20 | 24.80 | 10.90 | |3060 | 3100 | 168.10 | 147.40 | 126.60 | 105.90 | 85.10 | 64.40 | 43.60 | 26.40 | 12.50 | |3100 | 3140 | 170.50 | 149.80 | 129.00 | 108.30 | 87.50 | 66.80 | 46.00 | 28.00 | 14.10 | 0.30 |3140 | 3180 | 172.90 | 152.20 | 131.40 | 110.70 | 89.90 | 69.20 | 48.40 | 29.60 | 15.70 | 1.90 |


MONTHLY

WAGE BRACKET METHOD

30

31

MONTHLY

WAGE BRACKET METHOD


At | But | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10least | less | --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------


3180 | 3220 | 175.30 | 154.60 | 133.80 | 113.10 | 92.30 | 71.60 | 50.80 | 31.20 | 17.30 | 3.50 |3220 | 3260 | 177.70 | 157.00 | 136.20 | 115.50 | 94.70 | 74.00 | 53.20 | 32.80 | 18.90 | 5.10 |3260 | 3300 | 180.10 | 159.40 | 138.60 | 117.90 | 97.10 | 76.40 | 55.60 | 34.90 | 20.50 | 6.70 |3300 | 3340 | 182.50 | 161.80 | 141.00 | 120.30 | 99.50 | 78.80 | 58.00 | 37.30 | 22.10 | 8.30 |3340 | 3380 | 185.20 | 164.20 | 143.40 | 122.70 | 101.90 | 81.20 | 60.40 | 39.70 | 23.70 | 9.90 |

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------3380 | 3420 | 188.00 | 166.60 | 145.80 | 125.10 | 104.30 | 83.60 | 62.80 | 42.10 | 25.30 | 11.50 |3420 | 3460 | 190.80 | 169.00 | 148.20 | 127.50 | 106.70 | 86.00 | 65.20 | 44.50 | 26.90 | 13.10 |3460 | 3500 | 193.60 | 171.40 | 150.60 | 129.90 | 109.10 | 88.40 | 67.60 | 46.90 | 28.50 | 14.70 | 0.903500 | 3540 | 196.40 | 173.80 | 153.00 | 132.30 | 111.50 | 90.80 | 70.00 | 49.30 | 30.10 | 16.30 | 2.503540 | 3580 | 199.20 | 176.20 | 155.40 | 134.70 | 113.90 | 93.20 | 72.40 | 51.70 | 31.70 | 17.90 | 4.10

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------3580 | 3620 | 202.00 | 178.60 | 157.80 | 137.10 | 116.30 | 95.60 | 74.80 | 54.10 | 33.30 | 19.50 | 5.703620 | 3660 | 204.80 | 181.00 | 160.20 | 139.50 | 118.70 | 98.00 | 77.20 | 56.50 | 35.70 | 21.10 | 7.303660 | 3700 | 207.60 | 183.40 | 162.60 | 141.90 | 121.10 | 100.40 | 79.60 | 58.90 | 38.10 | 22.70 | 8.903700 | 3740 | 210.40 | 186.20 | 165.00 | 144.30 | 123.50 | 102.80 | 82.00 | 61.30 | 40.50 | 24.30 | 10.503740 | 3780 | 213.20 | 189.00 | 167.40 | 146.70 | 125.90 | 105.20 | 84.40 | 63.70 | 42.90 | 25.90 | 12.10

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------3780 | 3820 | 216.00 | 191.80 | 169.80 | 149.10 | 128.30 | 107.60 | 86.80 | 66.10 | 45.30 | 27.50 | 13.703820 | 3860 | 218.80 | 194.60 | 172.20 | 151.50 | 130.70 | 110.00 | 89.20 | 68.50 | 47.70 | 29.10 | 15.303860 | 3900 | 221.60 | 197.40 | 174.60 | 153.90 | 133.10 | 112.40 | 91.60 | 70.90 | 50.10 | 30.70 | 16.903900 | 3940 | 224.40 | 200.20 | 177.00 | 156.30 | 135.50 | 114.80 | 94.00 | 73.30 | 52.50 | 32.30 | 18.50

---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------| 8.5 percent of the excess over 3940 plus| --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------

3940 | & OVER | 225.80 | 201.60 | 178.20 | 157.50 | 136.70 | 116.00 | 95.20 | 74.50 | 53.70 | 33.10 | 19.30---------- - --------------------- ---- --------------- - -------------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ---------- - ------------This table allows a $4150 credit for each withholding allowance claimed on Form D-4(Employee's Withholding Allowance Certificate). Note: If withholding allowances exceed 10, you must use the PERCENTAGE OF WAGES PAID method to calculate D.C. withholding.

MONTHLYWAGE BRACKET METHOD

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Documents

District of Columbia INCOME TAX WITHHOLDING 2018 · PDF fileOffice of the Chief Financial Officer Office of Tax and Revenue District of Columbia INCOME TAX WITHHOLDING ... You must