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Federal Income Tax Tables 2018

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Tables for Percentage Method of Withholding.

(for Wages Paid in 2018)

The following payroll tax rates tables are from IRS Notice 1036. The tables include federal withholding for year 2017 (income tax), FICA tax, Medicare tax and FUTA taxes.

Tax Maximum Earnings Rate
Social Security Tax $128,400.00 6.20% for the employee and 6.2% for employer
Medicare Unlimited 1.45% for employee and employer
over $200,000 Additional 0.9% for the part in excess of $200,000 in a calendar year. Employee only.

Deductions per dependent: $4,150.00


How to Calculate 2018 Federal Income Tax by Using Federal Withholding Tax Table

1. Find your pay period: weekly, biweekly, semi-monthly, monthly or daily

2. Find your gross income for each paycheck

3. Add up your income exemptions for each paycheck

4. Add up your pretax deductions, including 401K, flexible account contributions ... for each paycheck

5. Figure out your taxable income for each paycheck

taxable income = gross pay - exemptions - pretax deductions

6. Find the tax rate you should use and calculate the federal income tax

Here is the sample of How to Calculate Federal Income Tax Manually

7. If you want to simplify payroll tax calculations, you can download ezPaycheck payroll software, which can calculate federal tax, state tax, Medicare tax, Social Security Tax and other taxes for you automatically. You can try it free for 30 days, with no obligation and no credt card needed.

You can find step by step guide on

  • How to Calculate Federal Tax Automatically and Withhold It from Each Paycheck

  • How to Create After the Fact Paychecks and Generate the Paystubs

  • How to Make Federal Income Tax Deposit

  • Why the federal income tax is not correct


  • Table 1 -- Year 2018 Federal Income Tax Withholding Weekly Payroll Period

    Table 1 -- Weekly Payroll Period

    (a) SINGLE person (including head of household) --
    If the amount of wages(after
    subtracting withholding
    allowances) is:
      The amount of income tax
    to withhold is:
    Not over $71.00.......   $0
    Over -- But no over --     Of excess over --
    $71.00 $254.00  ... 10% $71.00
    $254.00 $815.00  ... $18.30 plus 12% $254.00
    $815.00 $1,658.00  ... $85.62 plus 22% $815.00
    $1,658.00 $3,100.00  ... $271.08 plus 24% $1,658.00
    $3,100.00 $3,917.00  ... $617.16 plus 32% $3,100.00
    $3,917.00 $9,687.00  ... $878.60 plus 35% $3,917.00
    $9,687.00 ...  ... $2,898.10 plus 37% $9,687.00

    (b) Married person --
    If the amount of wages(after
    subtracting withholding
    allowances) is:
      The amount of income tax
    to withhold is:
    Not over $222.00.......   $0
    Over -- But no over --     Of excess over --
    $222.00 $588.00  ... 10% $222.00
    $588.00 $1,711.00  ... $36.60 plus 12% $588.00
    $1,711.00 $3,395.00  ... $171.36 plus 22% $1,711.00
    $3,395.00 $6,280.00  ... $541.84 plus 24% $3,395.00
    $6,280.00 $7,914.00  ... $1,234.24 plus 32% $6,280.00
    $7,914.00 $11,761.00  ... $1,757.12 plus 35% $7,914.00
    $11,761.00 ...  ... $3,103.57 plus 37% $11,761.00



    Table 2 -- Biweekly Payroll Period

    (a) SINGLE person (including head of household) --
    If the amount of wages(after
    subtracting withholding
    allowances) is:
      The amount of income tax
    to withhold is:
    Not over $142.00.......   $0
    Over -- But no over --     Of excess over --
    $142.00 $509.00  ... 10% $142.00
    $509.00 $1,631.00  ... $36.70 plus 12% $509.00
    $1,631.00 $3,315.00  ... $171.34 plus 22% $1,631.00
    $3,315.00 $6,200.00  ... $541.82 plus 24% $3,315.00
    $6,200.00 $7,835.00  ... $1,234.22 plus 32% $6,200.00
    $7,835.00 $19,373.00  ... $1,757.42 plus 35% $7,835.00
    $19,373.00 ...  ... $5,795.72 plus 37% $19,373.00

    (b) Married person --
    If the amount of wages(after
    subtracting withholding
    allowances) is:
      The amount of income tax
    to withhold is:
    Not over $444.00.......   $0
    Over -- But no over --     Of excess over --
    $444.00 $1,177.00  ... 10% $444.00
    $1,177.00 $3,421.00  ... $73.30 plus 12% $1,177.00
    $3,421.00 $6,790.00  ... $342.58 plus 22% $3,421.00
    $6,790.00 $12,560.00  ... $1,083.76 plus 24% $6,790.00
    $12,560.00 $15,829.00  ... $2,468.56 plus 32% $12,560.00
    $15,829.00 $23,521.00  ... $3,514.64 plus 35% $15,829.00
    $23,521.00 ...  ... $6,206.84 plus 37% $23,521.00



    Table 3 -- Semimonthly Payroll Period

    (a) SINGLE person (including head of household) --
    If the amount of wages(after
    subtracting withholding
    allowances) is:
      The amount of income tax
    to withhold is:
    Not over $154.00.......   $0
    Over -- But no over --     Of excess over --
    $154.00 $551.00  ... 10% $154.00
    $551.00 $1,767.00  ... $39.70 plus 12% $551.00
    $1,767.00 $3,592.00  ... $185.62 plus 22% $1,767.00
    $3,592.00 $6,717.00  ... $587.12 plus 24% $3,592.00
    $6,717.00 $8,488.00  ... $1,337.12 plus 32% $6,717.00
    $8,488.00 $20,988.00  ... $1,903.84 plus 35% $8,488.00
    $20,988.00 ...  ... $6,278.84 plus 37% $20,988.00

    (b) Married person --
    If the amount of wages(after
    subtracting withholding
    allowances) is:
      The amount of income tax
    to withhold is:
    Not over $481.00.......   $0
    Over -- But no over --     Of excess over --
    $481.00 $1,275.00  ... 10% $481.00
    $1,275.00 $3,706.00  ... $79.40 plus 12% $1,275.00
    $3,706.00 $7,356.00  ... $371.12 plus 22% $3,706.00
    $7,356.00 $13,606.00  ... $1,174.12 plus 24% $7,356.00
    $13,606.00 $17,148.00  ... $2,674.12 plus 32% $13,606.00
    $17,148.00 $25,481.00  ... $3,807.56 plus 35% $17,148.00
    $25,481.00 ...  ... $6,724.11 plus 37% $25,481.00



    Table 4 -- Monthly Payroll Period

    (a) SINGLE person (including head of household) --
    If the amount of wages(after
    subtracting withholding
    allowances) is:
      The amount of income tax
    to withhold is:
    Not over $308.00.......   $0
    Over -- But no over --     Of excess over --
    $308.00 $1,102.00  ... 10% $308.00
    $1,102.00 $3,533.00  ... $79.40 plus 12% $1,102.00
    $3,533.00 $7,183.00  ... $371.12 plus 22% $3,533.00
    $7,183.00 $13,433.00  ... $1,174.12 plus 24% $7,183.00
    $13,433.00 $16,975.00  ... $2,674.12 plus 32% $13,433.00
    $16,975.00 $41,975.00  ... $3,807.56 plus 35% $16,975.00
    $41,975.00 ...  ... $12,557.56 plus 37% $41,975.00

    (b) Married person --
    If the amount of wages(after
    subtracting withholding
    allowances) is:
      The amount of income tax
    to withhold is:
    Not over $963.00.......   $0
    Over -- But no over --     Of excess over --
    $963.00 $2,550.00  ... 10% $963.00
    $2,550.00 $7,413.00  ... $158.70 plus 12% $2,550.00
    $7,413.00 $14,713.00  ... $742.26 plus 22% $7,413.00
    $14,713.00 $27,213.00  ... $2,348.26 plus 24% $14,713.00
    $27,213.00 $34,296.00  ... $5,348.26 plus 32% $27,213.00
    $34,296.00 $50,963.00  ... $7,614.82 plus 35% $34,296.00
    $50,963.00 ...  ... $13,448.27 plus 37% $50,963.00



    Table 5 -- Daily or Miscellaneous Payroll Period

    (a) SINGLE person (including head of household) --
    If the amount of wages(after
    subtracting withholding
    allowances) is:
      The amount of income tax
    to withhold is:
    Not over $14.20.......   $0
    Over -- But no over --     Of excess over --
    $14.20 $50.90  ... 10% $14.20
    $50.90 $163.10  ... $3.67 plus 12% $50.90
    $163.10 $331.50  ... $17.13 plus 22% $163.10
    $331.50 $620.00  ... $54.18 plus 24% $331.50
    $620.00 $783.50  ... $123.42 plus 32% $620.00
    $783.50 $1,937.30  ... $175.74 plus 35% $783.50
    $1,937.30 ...  ... $579.57 plus 37% $1,937.30

    (b) Married person --
    If the amount of wages(after
    subtracting withholding
    allowances) is:
      The amount of income tax
    to withhold is:
    Not over $44.40.......   $0
    Over -- But no over --     Of excess over --
    $44.40 $117.70  ... 10% $44.40
    $117.70 $342.10  ... $7.33 plus 12% $117.70
    $342.10 $679.00  ... $34.26 plus 22% $342.10
    $679.00 $1,256.00  ... $108.38 plus 24% $679.00
    $1,256.00 $1,582.90  ... $246.86 plus 32% $1,256.00
    $1,582.90 $2,352.10  ... $351.47 plus 35% $1,582.90
    $2,352.10 ...  ... $620.69 plus 37% $2,352.10


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