2016 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............................................. $ 77.90
Every other week..............................$ 155.80
Twice per month...............................$ 168.80
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 2016 percentage method from IRS Notice
1036 and Pub. 15. This worksheet and the following tables are for use in 2016
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
($77.90 × 2)....................................................................
4) Subtract line 3 from line 1...............................................
5) Enter tax using 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) $
43
222
767
1,796
3,700
7,992
8,025
Married:
×
%
minus
×
×
×
×
×
×
×
×
0%
10%
15%
25%
28%
33%
35%
39.6%
minus
minus
minus
minus
minus
minus
minus
minus
$
0.00
4.30
15.40
92.10
145.98
330.98
490.82
859.97
= Enter on
line 5
=
Tax
$
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
=
Tax
Amount
from line 4
0 to $
165 to
522 to
1,614 to
3,087 to
4,616 to
8,114 to
9,145 and over
×
164
521
1,613
3,086
4,615
8,113
9,144
×
×
×
×
×
×
×
×
%
0%
10%
15%
25%
28%
33%
35%
39.6%
minus
minus
minus
minus
minus
minus
minus
minus
minus
$
$
0.00
16.40
42.45
203.75
296.33
527.08
689.34
1,109.96
= 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
8.70
30.85
184.35
292.11
662.11
981.81
1,720.11
= Enter on
Amount
line 5
from line 4
=
Tax
$
0 to $
329
=
Tax
330 to
1,042
=
Tax
1,043 to
3,225
=
Tax
3,226 to
6,171
=
Tax
6,172 to
9,231
=
Tax
9,232 to
16,227
=
Tax
16,228 to
18,288
=
Tax
18,289 and over
×
×
×
×
×
×
×
×
×
%
0%
10%
15%
25%
28%
33%
35%
39.6%
minus
minus
minus
minus
minus
minus
minus
minus
minus
$
$
0.00
32.90
85.00
407.50
592.63
1,054.18
1,378.72
2,219.97
= 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 $
94
95 to
480
481 to
1,663
1,664 to
3,892
3,893 to
8,017
8,018 to
17,317
17,318 to
17,388
17,389 and over
$
Every Other Week Pay Period (Biweekly)
Single (including HOH):
Amount
from line 4
$
0 to $
87
88 to
443
444 to
1,535
1,536 to
3,592
3,593 to
7,400
7,401 to
15,985
15,986 to
16,050
16,051 and over
3)$155.80
4)$744.20
5)$ 96.23
Weekly Pay Period
Single (including HOH):
Amount
from line 4
0 to $
44 to
223 to
768 to
1,797 to
3,701 to
7,993 to
8,026 and over
1)$900.00
2)$ 77.90
Married:
×
%
minus
×
×
×
×
×
×
×
×
0%
10%
15%
25%
28%
33%
35%
39.6%
minus
minus
minus
minus
minus
minus
minus
minus
$
$
0.00
9.40
33.40
199.70
316.46
717.31
1,063.65
1,863.50
= Enter on
Amount
line 5
from line 4
=
Tax
$
0 to $
356
=
Tax
357 to
1,129
=
Tax
1,130 to
3,494
=
Tax
3,495 to
6,685
=
Tax
6,686 to
10,000
=
Tax
10,001 to
17,579
=
Tax
17,580 to
19,813
=
Tax
19,814 and over
×
×
×
×
×
×
×
×
×
%
0%
10%
15%
25%
28%
33%
35%
39.6%
minus
minus
minus
minus
minus
minus
minus
minus
minus
$
$
0.00
35.60
92.05
441.45
642.00
1,142.00
1,493.58
2,404.98
= 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 2016 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 2016 Thomson Reuters
Quickfinder ® Handbooks