2015 Federal Withholding Computation—Quick Tax Method1, 2
Use this worksheet instead of the withholding tables from IRS Notice 1036 or Pub. 15 to compute federal withholding for an employee.
If pay period is:
Enter on line 2:
Weekly............................................. $ 76.90
Every other week..............................$ 153.80
Twice per month...............................$ 166.70
Example: Assume Julie is single and claims two allowances on her
Form W-4. She is paid weekly. Her gross wage per week is $900.
Federal withholding is computed:
Note: This method is based on the 2015 percentage method from IRS Notice
1036 and Pub. 15. This worksheet and the following tables are for use in 2015
withholding computations.
1) Enter total wage for this pay period............................................. 1) 2) Enter number from table at right.................................................. 2) 3) Multiply line 2 by number of withholding allowances
claimed on Form W-4.................................................................. 3) 1) Gross wage....................................................................
2) Enter amount from the table above................................
3) Multiply by number of Form W-4 allowances
($76.90 × 2)....................................................................
4) Subtract line 3 from line 1...............................................
5) Enter tax from the table below........................................
4) Subtract line 3 from line 1............................................................ 4) 5) Tax to be withheld (use tables below to compute tax
based on amount from line 4)...................................................... 5) $
44
222
764
1,789
3,685
7,958
7,990
Married:
×
%
minus
×
×
×
×
×
×
×
×
0%
10%
15%
25%
28%
33%
35%
39.6%
minus
minus
minus
minus
minus
minus
minus
minus
$
0.00
4.40
15.50
91.90
145.57
329.82
488.98
856.52
= Enter on
line 5
=
Tax
$
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
Amount
from line 4
0 to $
166 to
521 to
1,607 to
3,074 to
4,598 to
8,080 to
9,106 and over
×
165
520
1,606
3,073
4,597
8,079
9,105
×
×
×
×
×
×
×
×
%
0%
10%
15%
25%
28%
33%
35%
39.6%
minus
minus
minus
minus
minus
minus
minus
minus
minus
$
$
0.00
16.50
42.50
203.10
295.29
525.14
686.72
1,105.55
= Enter on
line 5
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
Married:
×
%
minus
×
×
×
×
×
×
×
×
0%
10%
15%
25%
28%
33%
35%
39.6%
minus
minus
minus
minus
minus
minus
minus
minus
$
$
0.00
8.80
30.95
183.85
291.22
659.67
977.97
1,713.10
= Enter on
Amount
line 5
from line 4
=
Tax
$
0 to $
331
=
Tax
332 to
1,040
=
Tax
1,041 to
3,212
=
Tax
3,213 to
6,146
=
Tax
6,147 to
9,194
=
Tax
9,195 to
16,158
=
Tax
16,159 to
18,210
=
Tax
18,211 and over
×
×
×
×
×
×
×
×
×
%
0%
10%
15%
25%
28%
33%
35%
39.6%
minus
minus
minus
minus
minus
minus
minus
minus
minus
$
$
0.00
33.10
85.10
406.30
590.68
1,050.38
1,373.54
2,211.20
= Enter on
line 5
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
Twice Per Month Pay Period (Semimonthly)
Single (including HOH):
Amount
from line 4
$
0 to $
96
97 to
480
481 to
1,656
1,657 to
3,877
3,878 to
7,983
7,984 to
17,242
17,243 to
17,313
17,314 and over
$
Every Other Week Pay Period (Biweekly)
Single (including HOH):
Amount
from line 4
$
0 to $
88
89 to
443
444 to
1,529
1,530 to
3,579
3,580 to
7,369
7,370 to
15,915
15,916 to
15,981
15,982 and over
3)$153.80
4)$746.20
5)$ 96.43
Weekly Pay Period
Single (including HOH):
Amount
from line 4
0 to $
45 to
223 to
765 to
1,790 to
3,686 to
7,959 to
7,991 and over
1)$900.00
2)$ 76.90
Married:
×
%
minus
×
×
×
×
×
×
×
×
0%
10%
15%
25%
28%
33%
35%
39.6%
minus
minus
minus
minus
minus
minus
minus
minus
$
$
0.00
9.60
33.60
199.20
315.51
714.66
1,059.50
1,855.90
= Enter on
Amount
line 5
from line 4
=
Tax
$
0 to $
358
=
Tax
359 to
1,127
=
Tax
1,128 to
3,479
=
Tax
3,480 to
6,658
=
Tax
6,659 to
9,960
=
Tax
9,961 to
17,504
=
Tax
17,505 to
19,727
=
Tax
19,728 and over
×
×
×
×
×
×
×
×
×
%
0%
10%
15%
25%
28%
33%
35%
39.6%
minus
minus
minus
minus
minus
minus
minus
minus
minus
$
$
0.00
35.80
92.15
440.05
639.79
1,137.79
1,487.87
2,395.31
= Enter on
line 5
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
Notes:
1
See Page I-1 of the Small Business Quickfinder® Handbook or Page 23-1 of the Premium Quickfinder® Handbook. The IRS tables needed to compute 2015 federal tax
withholding were not available at the time these publications were printed.
2
See IRS Notice 1036 or Pub. 15 for special withholding procedures to use when paying wages to nonresident alien employees.
Copyright 2015 Thomson Reuters
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