The wage brackets for income tax withholding are outlined by the IRS in Publication 15-T Federal Income Tax Withholding Methods (this publication is released early each calendar year).

1. Percentage Method Tables for Automated Payroll Systems

If you have an automated payroll system, use the worksheet below and the Percentage Method tables that follow to figure federal income tax withholding. This method works for Forms W-4 for all prior, current, and future years. This method also works for any amount of wages. If the Form W-4 is from 2019 or earlier, this method works for any number of withholding allowances claimed.

 

STANDARD Withholding Rate Schedules (Use these if the Form W-4 is from 2019 or earlier, or if the  Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked.)
Tax Rate	Column2	Single/MFS	HH	MFJ
0%	bracket applies to wages up to	$4,350	$10,800	$13,000
10%	bracket starts when wages exceed	$4,350	$10,800	$13,000
12%	bracket starts when wages exceed	$14,625	$25,450	$33,550
22%	bracket starts when wages exceed	$46,125	$66,700	$96,550
24%	bracket starts when wages exceed	$93,425	$99,850	$191,150
32%	bracket starts when wages exceed	$174,400	$180,850	$353,100
35%	bracket starts when wages exceed	$220,300	$226,750	$444,900
37%	bracket starts when wages exceed	$544,250	$550,700	$660,850

Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked.)
Tax Rate	Column2	Single/MFS	HH	MFJ
0%	bracket applies to wages up to	$6,475	$9,700	$12,950
10%	bracket starts when wages exceed	$6,475	$9,700	$12,950
12%	bracket starts when wages exceed	$11,613	$17,025	$23,225
22%	bracket starts when wages exceed	$27,363	$37,650	$54,725
24%	bracket starts when wages exceed	$51,013	$54,225	$102,025
32%	bracket starts when wages exceed	$91,500	$94,725	$183,000
35%	bracket starts when wages exceed	$114,450	$117,675	$228,900
37%	bracket starts when wages exceed	$276,425	$279,650	$336,875

2. Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later

If you compute payroll manually, your employee has submitted a Form W-4 for 2020 or later, and you prefer to use the Wage Bracket method, use the worksheet below and the Wage Bracket Method tables that follow to figure federal income tax withholding.

The Wage Bracket Method tables cover only up to approximately $100,000 in annual wages. If you can’t use the Wage Bracket Method tables because taxable wages exceed the amount from the last bracket of the table(based on filing status and pay period), use the Percentage Method tables in section 4.

2022-2023 Tax Brackets and Federal Income Tax Rates

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.