TABLE A - SINGLE                                                                                                             EFFECTIVE JANUARY 1, 2023
                                                                   SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE                                                       AND  THE  TOTAL  EXEMPTION  CLAIMED  ON  FORM  89-350  IS:
AT            BUT
LEAST     LESS   0  6,000 7,500                                    9,000 10,500 12,000 13,500 15,000 16,500 18,000
      THAN
                 The amount of tax to be withheld is:
520   540        1
540   560        2
560   580        3
580   600        4
600   620        5
620   640        6
640   660        7
660   680        8
680   700        9
700   720        10
720   740        11
740   760        12
760   780        13
780   800        14 1
800   820        15 2
820   840        16 3
840   860        17 4                    1
860   880        18 5                    2
880   900        19 6                    3
900   920        20 7                    4                         1
920   940        21 8                    5                         2
940   960        22 9                    6                         3
960   980        23 10                   7                         4     1
980   1,000      24 11                   8                         5     2
1,000 1,020      25 12                   9                         6     3
1,020 1,040      26 13    10                                       7     4      1
1,040 1,060      27 14    11                                       8     5      2
1,060 1,080      28 15    12                                       9     6      3
1,080 1,100      29 16    13                                       10    7      4      1
1,100 1,120      30 17    14                                       11    8      5      2
1,120 1,140      31 18    15                                       12    9      6      3
1,140 1,160      32 19    16                                       13    10     7      4         1
1,160 1,180      33 20    17                                       14    11     8      5         2
1,180 1,200      34 21    18                                       15    12     9      6         3
1,200 1,220      35 22    19                                       16    13     10     7         4   1
1,220 1,240      36 23    20                                       17    14     11     8         5   2
1,240 1,260      37 24    21                                       18    15     12     9         6   3
1,260 1,280      38 25    22                                       19    16     13     10        7   4
1,280 1,300      39 26    23                                       20    17     14     11        8   5      1
1,300 1,320      40 27    24                                       21    18     15     12        9   6      2
1,320 1,340      41 28    25                                       22    19     16     13        10  7      3
1,340 1,360      42 29    26                                       23    20     17     14        11  8      4
1,360 1,380      43 30    27                                       24    21     18     15        12  9      5
1,380 1,400      44 31    28                                       25    22     19     16        13  10     6
1,400 1,420      45 32    29                                       26    23     20     17        14  11     7
1,420 1,440      46 33    30                                       27    24     21     18        15  12     8
1,440 1,460      47 34    31                                       28    25     22     19        16  13     9
1,460 1,480      48 35    32                                       29    26     23     20        17  14     10
1,480 1,500      49 36    33                                       30    27     24     21        18  15     11
1,500 1,520      50 37    34                                       31    28     25     22        19  16     12
1,520 1,540      51 38    35                                       32    29     26     23        20  17     13
1,540 1,560      52 39    36                                       33    30     27     24        21  18     14
1,560 1,580      53 40    37                                       34    31     28     25        22  19     15
1,580 1,600      54 41    38                                       35    32     29     26        23  20     16
1,600 1,620      55 42    39                                       36    33     30     27        24  21     17
1,620 1,640      56 43    40                                       37    34     31     28        25  22     18
1,640 1,660      57 44    41                                       38    35     32     29        26  23     19
1,660 1,680      58 45    42                                       39    36     33     30        27  24     20
1,680 1,700      59 46    43                                       40    37     34     31        28  25     21
1,700 1,720      60 47    44                                       41    38     35     32        29  26     22
1,720 1,740      61 48    45                                       42    39     36     33        30  27     23
1,740 1,760      62 49    46                                       43    40     37     34        31  28     24
1,760 1,780      63 50    47                                       44    41     38     35        32  29     25
1,780 1,800      64 51    48                                       45    42     39     36        33  30     26
1,800 1,820      65 52    49                                       46    43     40     37        34  31     27
1,820 1,840      66 53    50                                       47    44     41     38        35  32     28
1,840 1,860      67 54    51                                       48    45     42     39        36  33     29
1,860 1,880      68 55    52                                       49    46     43     40        37  34     30
1,880 1,900      69 56    53                                       50    47     44     41        38  35     31
1,900 1,920      70 57    54                                       51    48     45     42        39  36     32

                                                                                               26

TABLE B - HEAD OF FAMILY                                                                                                        EFFECTIVE JANUARY 1, 2023
                                                                    SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE                                                        AND  THE  TOTAL  EXEMPTION  CLAIMED  ON  FORM  89-350  IS:
AT            BUT
LEAST     LESS   0  9,500   11,000                                  12,500 14,000 15,500 17,000 18,500 20,000 21,500 23,000
      THAN
                 The amount of tax to be withheld is:
560   580        1
580   600        2
600   620        3
620   640        4
640   660        5
660   680        6
680   700        7
700   720        8
720   740        9
740   760        10
760   780        11
780   800        12
800   820        13
820   840        14
840   860        15
860   880        16
880   900        17
900   920        18
920   940        19
940   960        20
960   980        21      1
980   1,000      22      2
1,000 1,020      23      3
1,020 1,040      24      4               1
1,040 1,060      25      5               2
1,060 1,080      26      6               3
1,080 1,100      27      7               4                          1
1,100 1,120      28      8               5                          2
1,120 1,140      29      9               6                          3
1,140 1,160      30      10              7                          4
1,160 1,180      31      11              8                          5      1
1,180 1,200      32      12              9                          6      2
1,200 1,220      33      13 10                                      7      3
1,220 1,240      34      14 11                                      8      4      1
1,240 1,260      35      15 12                                      9      5      2
1,260 1,280      36      16 13                                      10     6      3
1,280 1,300      37      17 14                                      11     7      4      1
1,300 1,320      38      18 15                                      12     8      5      2
1,320 1,340      39      19 16                                      13     9      6      3
1,340 1,360      40      20 17                                      14     10     7      4         1
1,360 1,380      41      21 18                                      15     11     8      5         2
1,380 1,400      42      22 19                                      16     12     9      6         3
1,400 1,420      43      23 20                                      17     13     10     7         4   1
1,420 1,440      44      24 21                                      18     14     11     8         5   2
1,440 1,460      45      25 22                                      19     15     12     9         6   3
1,460 1,480      46      26 23                                      20     16     13     10        7   4      1
1,480 1,500      47      27 24                                      21     17     14     11        8   5      2
1,500 1,520      48      28 25                                      22     18     15     12        9   6      3
1,520 1,540      49      29 26                                      23     19     16     13        10  7      4               1
1,540 1,560      50      30 27                                      24     20     17     14        11  8      5               2
1,560 1,580      51      31 28                                      25     21     18     15        12  9      6               3
1,580 1,600      52      32 29                                      26     22     19     16        13  10     7               4
1,600 1,620      53      33 30                                      27     23     20     17        14  11     8               5
1,620 1,640      54      34 31                                      28     24     21     18        15  12     9               6
1,640 1,660      55      35 32                                      29     25     22     19        16  13     10              7
1,660 1,680      56      36 33                                      30     26     23     20        17  14     11              8
1,680 1,700      57      37 34                                      31     27     24     21        18  15     12              9
1,700 1,720      58      38 35                                      32     28     25     22        19  16     13              10
1,720 1,740      59      39 36                                      33     29     26     23        20  17     14              11
1,740 1,760      60      40 37                                      34     30     27     24        21  18     15              12
1,760 1,780      61      41 38                                      35     31     28     25        22  19     16              13
1,780 1,800      62      42 39                                      36     32     29     26        23  20     17              14
1,800 1,820      63      43 40                                      37     33     30     27        24  21     18              15
1,820 1,840      64      44 41                                      38     34     31     28        25  22     19              16
1,840 1,860      65      45 42                                      39     35     32     29        26  23     20              17
1,860 1,880      66      46 43                                      40     36     33     30        27  24     21              18
1,880 1,900      67      47 44                                      41     37     34     31        28  25     22              19
1,900 1,920      68      48 45                                      42     38     35     32        29  26     23              20
1,920 1,940      69      49 46                                      43     39     36     33        30  27     24              21
1,940 1,960      70      50 47                                      44     40     37     34        31  28     25              22

                                                                                                 27

TABLE C - MARRIED (SPOUSE NOT EMPLOYED)                                                                                         EFFECTIVE JANUARY 1, 2023
                                                                    SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE                                                        AND  THE  TOTAL  EXEMPTION  CLAIMED  ON  FORM  89-350  IS:
AT            BUT
LEAST     LESS   0  12,000 13,500                                   15,000 16,500 18,000 19,500 21,000 22,500 24,000 25,500
      THAN
                 The amount of tax to be withheld is:
600   620
620   640        1
640   660        2
660   680        3
680   700        4
700   720        5
720   740        6
740   760        7
760   780        8
780   800        9
800   820        10
820   840        11
840   860        12
860   880        13
880   900        14
900   920        15
920   940        16
940   960        17
960   980        18
980   1,000      19
1,000 1,020      20
1,020 1,040      21
1,040 1,060      22
1,060 1,080      23
1,080 1,100      24
1,100 1,120      25
1,120 1,140      26 1
1,140 1,160      27 2
1,160 1,180      28 3
1,180 1,200      29 4                    1
1,200 1,220      30 5                    2
1,220 1,240      31 6                    3
1,240 1,260      32 7                    4                          1
1,260 1,280      33 8                    5                          2
1,280 1,300      34 9                    6                          3
1,300 1,320      35 10                   7                          4      1
1,320 1,340      36 11                   8                          5      2
1,340 1,360      37 12                   9                          6      3
1,360 1,380      38 13     10                                       7      4      1
1,380 1,400      39 14     11                                       8      5      2
1,400 1,420      40 15     12                                       9      6      3
1,420 1,440      41 16     13                                       10     7      4
1,440 1,460      42 17     14                                       11     8      5      1
1,460 1,480      43 18     15                                       12     9      6      2
1,480 1,500      44 19     16                                       13     10     7      3
1,500 1,520      45 20     17                                       14     11     8      4         1
1,520 1,540      46 21     18                                       15     12     9      5         2
1,540 1,560      47 22     19                                       16     13     10     6         3
1,560 1,580      48 23     20                                       17     14     11     7         4   1
1,580 1,600      49 24     21                                       18     15     12     8         5   2
1,600 1,620      50 25     22                                       19     16     13     9         6   3
1,620 1,640      51 26     23                                       20     17     14     10        7   4      1
1,640 1,660      52 27     24                                       21     18     15     11        8   5      2
1,660 1,680      53 28     25                                       22     19     16     12        9   6      3
1,680 1,700      54 29     26                                       23     20     17     13        10  7      4               1
1,700 1,720      55 30     27                                       24     21     18     14        11  8      5               2
1,720 1,740      56 31     28                                       25     22     19     15        12  9      6               3
1,740 1,760      57 32     29                                       26     23     20     16        13  10     7               4
1,760 1,780      58 33     30                                       27     24     21     17        14  11     8               5
1,780 1,800      59 34     31                                       28     25     22     18        15  12     9               6
1,800 1,820      60 35     32                                       29     26     23     19        16  13     10              7
1,820 1,840      61 36     33                                       30     27     24     20        17  14     11              8
1,840 1,860      62 37     34                                       31     28     25     21        18  15     12              9
1,860 1,880      63 38     35                                       32     29     26     22        19  16     13              10
1,880 1,900      64 39     36                                       33     30     27     23        20  17     14              11
1,900 1,920      65 40     37                                       34     31     28     24        21  18     15              12
1,920 1,940      66 41     38                                       35     32     29     25        22  19     16              13
1,940 1,960      67 42     39                                       36     33     30     26        23  20     17              14
1,960 1,980      68 43     40                                       37     34     31     27        24  21     18              15
1,980 2,000      69 44     41                                       38     35     32     28        25  22     19              16

                                                                                                 28

TABLE D - MARRIED (BOTH SPOUSES EMPLOYED)                                                                                              EFFECTIVE JANUARY 1, 2023

                                                                      SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE                                                          AND  THE  TOTAL  EXEMPTION  CLAIMED  ON  FORM  89-350  IS:
AT              BUT
LEAST      LESS    0  500 1,000                                       1,500 2,000 2,500 3,000 3,500 4,000 4,500                 5,000 5,500 6,000 6,500 7,000 7,500 8,000
      THAN
                   The amount of tax to be withheld is:
600   620
620   640          1
640   660          2  1
660   680          3  2                    1
680   700          4  3                    2                          1
700   720          5  4                    3                          2     1
720   740          6  5                    4                          3     2     1
740   760          7  6                    5                          4     3     2     1
760   780          8  7                    6                          5     4     3     2        1
780   800          9  8                    7                          6     5     4     3        2  1
800   820          10 9                    8                          7     6     5     4        3  2     1
820   840          11 10                   9                          8     7     6     5        4  3     2                     1
840   860          12 11  10                                          9     8     7     6        5  4     3                     2     1
860   880          13 12  11                                          10    9     8     7        6  5     4                     3     2     1
880   900          14 13  12                                          11    10    9     8        7  6     5                     4     3     2     1
900   920          15 14  13                                          12    11    10    9        8  7     6                     5     4     3     2     1
920   940          16 15  14                                          13    12    11    10       9  8     7                     6     5     4     3     2
940   960          17 16  15                                          14    13    12    11       10 9     8                     7     6     5     4     3     1
960   980          18 17  16                                          15    14    13    12       11 10    9                     8     7     6     5     4     2     1
980   1,000        19 18  17                                          16    15    14    13       12 11    10                    9     8     7     6     5     3     2
1,000 1,020        20 19  18                                          17    16    15    14       13 12    11                    10    9     8     7     6     4     3
1,020 1,040        21 20  19                                          18    17    16    15       14 13    12                    11    10    9     8     7     5     4
1,040 1,060        22 21  20                                          19    18    17    16       15 14    13                    12    11    10    9     8     6     5
1,060 1,080        23 22  21                                          20    19    18    17       16 15    14                    13    12    11    10    9     7     6
1,080 1,100        24 23  22                                          21    20    19    18       17 16    15                    14    13    12    11    10    8     7
1,100 1,120        25 24  23                                          22    21    20    19       18 17    16                    15    14    13    12    11    9     8
1,120 1,140        26 25  24                                          23    22    21    20       19 18    17                    16    15    14    13    12    10    9
1,140 1,160        27 26  25                                          24    23    22    21       20 19    18                    17    16    15    14    13    11    10
1,160 1,180        28 27  26                                          25    24    23    22       21 20    19                    18    17    16    15    14    12    11
1,180 1,200        29 28  27                                          26    25    24    23       22 21    20                    19    18    17    16    15    13    12
1,200 1,220        30 29  28                                          27    26    25    24       23 22    21                    20    19    18    17    16    14    13
1,220 1,240        31 30  29                                          28    27    26    25       24 23    22                    21    20    19    18    17    15    14
1,240 1,260        32 31  30                                          29    28    27    26       25 24    23                    22    21    20    19    18    16    15
1,260 1,280        33 32  31                                          30    29    28    27       26 25    24                    23    22    21    20    19    17    16
1,280 1,300        34 33  32                                          31    30    29    28       27 26    25                    24    23    22    21    20    18    17
1,300 1,320        35 34  33                                          32    31    30    29       28 27    26                    25    24    23    22    21    19    18
1,320 1,340        36 35  34                                          33    32    31    30       29 28    27                    26    25    24    23    22    20    19
1,340 1,360        37 36  35                                          34    33    32    31       30 29    28                    27    26    25    24    23    21    20
1,360 1,380        38 37  36                                          35    34    33    32       31 30    29                    28    27    26    25    24    22    21
1,380 1,400        39 38  37                                          36    35    34    33       32 31    30                    29    28    27    26    25    23    22
1,400 1,420        40 39  38                                          37    36    35    34       33 32    31                    30    29    28    27    26    24    23
1,420 1,440        41 40  39                                          38    37    36    35       34 33    32                    31    30    29    28    27    25    24
1,440 1,460        42 41  40                                          39    38    37    36       35 34    33                    32    31    30    29    28    26    25
1,460 1,480        43 42  41                                          40    39    38    37       36 35    34                    33    32    31    30    29    27    26
1,480 1,500        44 43  42                                          41    40    39    38       37 36    35                    34    33    32    31    30    28    27
1,500 1,520        45 44  43                                          42    41    40    39       38 37    36                    35    34    33    32    31    29    28
1,520 1,540        46 45  44                                          43    42    41    40       39 38    37                    36    35    34    33    32    30    29
1,540 1,560        47 46  45                                          44    43    42    41       40 39    38                    37    36    35    34    33    31    30
1,560 1,580        48 47  46                                          45    44    43    42       41 40    39                    38    37    36    35    34    32    31
1,580 1,600        49 48  47                                          46    45    44    43       42 41    40                    39    38    37    36    35    33    32
1,600 1,620        50 49  48                                          47    46    45    44       43 42    41                    40    39    38    37    36    34    33
1,620 1,640        51 50  49                                          48    47    46    45       44 43    42                    41    40    39    38    37    35    34
1,640 1,660        52 51  50                                          49    48    47    46       45 44    43                    42    41    40    39    38    36    35
1,660 1,680        53 52  51                                          50    49    48    47       46 45    44                    43    42    41    40    39    37    36
1,680 1,700        54 53  52                                          51    50    49    48       47 46    45                    44    43    42    41    40    38    37
1,700 1,720        55 54  53                                          52    51    50    49       48 47    46                    45    44    43    42    41    39    38
1,720 1,740        56 55  54                                          53    52    51    50       49 48    47                    46    45    44    43    42    40    39
1,740 1,760        57 56  55                                          54    53    52    51       50 49    48                    47    46    45    44    43    41    40
1,760 1,780        58 57  56                                          55    54    53    52       51 50    49                    48    47    46    45    44    42    41
1,780 1,800        59 58  57                                          56    55    54    53       52 51    50                    49    48    47    46    45    43    42
1,800 1,820        60 59  58                                          57    56    55    54       53 52    51                    50    49    48    47    46    44    43
1,820 1,840        61 60  59                                          58    57    56    55       54 53    52                    51    50    49    48    47    45    44
1,840 1,860        62 61  60                                          59    58    57    56       55 54    53                    52    51    50    49    48    46    45
1,860 1,880        63 62  61                                          60    59    58    57       56 55    54                    53    52    51    50    49    47    46
1,880 1,900        64 63  62                                          61    60    59    58       57 56    55                    54    53    52    51    50    48    47
1,900 1,920        65 64  63                                          62    61    60    59       58 57    56                    55    54    53    52    51    49    48

                                                                                               29

TABLE D - MARRIED (BOTH SPOUSES EMPLOYED)                                                                                           EFFECTIVE JANUARY 1, 2023
         CONTINUED
                                                                      SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE                                                          AND  THE  TOTAL  EXEMPTION  CLAIMED  ON  FORM  89-350  IS:
AT              BUT
LEAST      LESS    8,500 9,000 9,500                                  10,000 10,500 11,000 11,500 12,000 12,500 13,000 13,500      14,000 14,500 15,000 15,500 16,000 16,500
      THAN
                   The amount of tax to be withheld is:
980   1,000        1
1,000 1,020        2     1
1,020 1,040        3     2                 1
1,040 1,060        4     3                 2                          1
1,060 1,080        5     4                 3                          2      1
1,080 1,100        6     5                 4                          3      2      1
1,100 1,120        7     6                 5                          4      3      2      1
1,120 1,140        8     7                 6                          5      4      3      2         1
1,140 1,160        9     8                 7                          6      5      4      3         2   1
1,160 1,180        10    9                 8                          7      6      5      4         3   2      1
1,180 1,200        11    10                9                          8      7      6      5         4   3      2               1
1,200 1,220        12    11    10                                     9      8      7      6         5   4      3               2  1
1,220 1,240        13    12    11                                     10     9      8      7         6   5      4               3  2      1
1,240 1,260        14    13    12                                     11     10     9      8         7   6      5               4  3      2      1
1,260 1,280        15    14    13                                     12     11     10     9         8   7      6               5  4      3      2      1
1,280 1,300        16    15    14                                     13     12     11     10        9   8      7               6  5      4      3      2      1
1,300 1,320        17    16    15                                     14     13     12     11        10  9      8               7  6      5      4      3      2      1
1,320 1,340        18    17    16                                     15     14     13     12        11  10     9               8  7      6      5      4      3      2
1,340 1,360        19    18    17                                     16     15     14     13        12  11     10              9  8      7      6      5      4      3
1,360 1,380        20    19    18                                     17     16     15     14        13  12     11              10 9      8      7      6      5      4
1,380 1,400        21    20    19                                     18     17     16     15        14  13     12              11 10     9      8      7      6      5
1,400 1,420        22    21    20                                     19     18     17     16        15  14     13              12 11     10     9      8      7      6
1,420 1,440        23    22    21                                     20     19     18     17        16  15     14              13 12     11     10     9      8      7
1,440 1,460        24    23    22                                     21     20     19     18        17  16     15              14 13     12     11     10     9      8
1,460 1,480        25    24    23                                     22     21     20     19        18  17     16              15 14     13     12     11     10     9
1,480 1,500        26    25    24                                     23     22     21     20        19  18     17              16 15     14     13     12     11     10
1,500 1,520        27    26    25                                     24     23     22     21        20  19     18              17 16     15     14     13     12     11
1,520 1,540        28    27    26                                     25     24     23     22        21  20     19              18 17     16     15     14     13     12
1,540 1,560        29    28    27                                     26     25     24     23        22  21     20              19 18     17     16     15     14     13
1,560 1,580        30    29    28                                     27     26     25     24        23  22     21              20 19     18     17     16     15     14
1,580 1,600        31    30    29                                     28     27     26     25        24  23     22              21 20     19     18     17     16     15
1,600 1,620        32    31    30                                     29     28     27     26        25  24     23              22 21     20     19     18     17     16
1,620 1,640        33    32    31                                     30     29     28     27        26  25     24              23 22     21     20     19     18     17
1,640 1,660        34    33    32                                     31     30     29     28        27  26     25              24 23     22     21     20     19     18
1,660 1,680        35    34    33                                     32     31     30     29        28  27     26              25 24     23     22     21     20     19
1,680 1,700        36    35    34                                     33     32     31     30        29  28     27              26 25     24     23     22     21     20
1,700 1,720        37    36    35                                     34     33     32     31        30  29     28              27 26     25     24     23     22     21
1,720 1,740        38    37    36                                     35     34     33     32        31  30     29              28 27     26     25     24     23     22
1,740 1,760        39    38    37                                     36     35     34     33        32  31     30              29 28     27     26     25     24     23
1,760 1,780        40    39    38                                     37     36     35     34        33  32     31              30 29     28     27     26     25     24
1,780 1,800        41    40    39                                     38     37     36     35        34  33     32              31 30     29     28     27     26     25
1,800 1,820        42    41    40                                     39     38     37     36        35  34     33              32 31     30     29     28     27     26
1,820 1,840        43    42    41                                     40     39     38     37        36  35     34              33 32     31     30     29     28     27
1,840 1,860        44    43    42                                     41     40     39     38        37  36     35              34 33     32     31     30     29     28
1,860 1,880        45    44    43                                     42     41     40     39        38  37     36              35 34     33     32     31     30     29
1,880 1,900        46    45    44                                     43     42     41     40        39  38     37              36 35     34     33     32     31     30
1,900 1,920        47    46    45                                     44     43     42     41        40  39     38              37 36     35     34     33     32     31
1,920 1,940        48    47    46                                     45     44     43     42        41  40     39              38 37     36     35     34     33     32
1,940 1,960        49    48    47                                     46     45     44     43        42  41     40              39 38     37     36     35     34     33
1,960 1,980        50    49    48                                     47     46     45     44        43  42     41              40 39     38     37     36     35     34
1,980 2,000        51    50    49                                     48     47     46     45        44  43     42              41 40     39     38     37     36     35
2,000 2,020        52    51    50                                     49     48     47     46        45  44     43              42 41     40     39     38     37     36
2,020 2,040        53    52    51                                     50     49     48     47        46  45     44              43 42     41     40     39     38     37
2,040 2,060        54    53    52                                     51     50     49     48        47  46     45              44 43     42     41     40     39     38
2,060 2,080        55    54    53                                     52     51     50     49        48  47     46              45 44     43     42     41     40     39
2,080 2,100        56    55    54                                     53     52     51     50        49  48     47              46 45     44     43     42     41     40
2,100 2,120        57    56    55                                     54     53     52     51        50  49     48              47 46     45     44     43     42     41
2,120 2,140        58    57    56                                     55     54     53     52        51  50     49              48 47     46     45     44     43     42
2,140 2,160        59    58    57                                     56     55     54     53        52  51     50              49 48     47     46     45     44     43
2,160 2,180        60    59    58                                     57     56     55     54        53  52     51              50 49     48     47     46     45     44
2,180 2,200        61    60    59                                     58     57     56     55        54  53     52              51 50     49     48     47     46     45
2,200 2,220        62    61    60                                     59     58     57     56        55  54     53              52 51     50     49     48     47     46
2,220 2,240        63    62    61                                     60     59     58     57        56  55     54              53 52     51     50     49     48     47
2,240 2,260        64    63    62                                     61     60     59     58        57  56     55              54 53     52     51     50     49     48

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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED)                                                                                           EFFECTIVE JANUARY 1, 2023
         CONTINUED
                                                                      SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE                                                          AND  THE  TOTAL  EXEMPTION  CLAIMED  ON  FORM  89-350  IS:
AT              BUT
LEAST      LESS    17,000 17,500 18,000                               18,500 19,000 19,500 20,000 20,500 21,000 21,500 22,000      22,500 23,000 23,500 24,000 24,500 25,000
      THAN
                   The amount of tax to be withheld is:
1,300 1,320
1,320 1,340        1
1,340 1,360        2      1
1,360 1,380        3      2                1
1,380 1,400        4      3                2                          1
1,400 1,420        5      4                3                          2      1
1,420 1,440        6      5                4                          3      2
1,440 1,460        7      6                5                          4      3      1
1,460 1,480        8      7                6                          5      4      2      1
1,480 1,500        9      8                7                          6      5      3      2         1
1,500 1,520        10     9                8                          7      6      4      3         2   1
1,520 1,540        11     10               9                          8      7      5      4         3   2      1
1,540 1,560        12     11     10                                   9      8      6      5         4   3      2               1
1,560 1,580        13     12     11                                   10     9      7      6         5   4      3               2  1
1,580 1,600        14     13     12                                   11     10     8      7         6   5      4               3  2      1
1,600 1,620        15     14     13                                   12     11     9      8         7   6      5               4  3      2      1
1,620 1,640        16     15     14                                   13     12     10     9         8   7      6               5  4      3      2      1
1,640 1,660        17     16     15                                   14     13     11     10        9   8      7               6  5      4      3      2      1
1,660 1,680        18     17     16                                   15     14     12     11        10  9      8               7  6      5      4      3      2      1
1,680 1,700        19     18     17                                   16     15     13     12        11  10     9               8  7      6      5      4      3      2
1,700 1,720        20     19     18                                   17     16     14     13        12  11     10              9  8      7      6      5      4      3
1,720 1,740        21     20     19                                   18     17     15     14        13  12     11              10 9      8      7      6      5      4
1,740 1,760        22     21     20                                   19     18     16     15        14  13     12              11 10     9      8      7      6      5
1,760 1,780        23     22     21                                   20     19     17     16        15  14     13              12 11     10     9      8      7      6
1,780 1,800        24     23     22                                   21     20     18     17        16  15     14              13 12     11     10     9      8      7
1,800 1,820        25     24     23                                   22     21     19     18        17  16     15              14 13     12     11     10     9      8
1,820 1,840        26     25     24                                   23     22     20     19        18  17     16              15 14     13     12     11     10     9
1,840 1,860        27     26     25                                   24     23     21     20        19  18     17              16 15     14     13     12     11     10
1,860 1,880        28     27     26                                   25     24     22     21        20  19     18              17 16     15     14     13     12     11
1,880 1,900        29     28     27                                   26     25     23     22        21  20     19              18 17     16     15     14     13     12
1,900 1,920        30     29     28                                   27     26     24     23        22  21     20              19 18     17     16     15     14     13
1,920 1,940        31     30     29                                   28     27     25     24        23  22     21              20 19     18     17     16     15     14
1,940 1,960        32     31     30                                   29     28     26     25        24  23     22              21 20     19     18     17     16     15
1,960 1,980        33     32     31                                   30     29     27     26        25  24     23              22 21     20     19     18     17     16
1,980 2,000        34     33     32                                   31     30     28     27        26  25     24              23 22     21     20     19     18     17
2,000 2,020        35     34     33                                   32     31     29     28        27  26     25              24 23     22     21     20     19     18
2,020 2,040        36     35     34                                   33     32     30     29        28  27     26              25 24     23     22     21     20     19
2,040 2,060        37     36     35                                   34     33     31     30        29  28     27              26 25     24     23     22     21     20
2,060 2,080        38     37     36                                   35     34     32     31        30  29     28              27 26     25     24     23     22     21
2,080 2,100        39     38     37                                   36     35     33     32        31  30     29              28 27     26     25     24     23     22
2,100 2,120        40     39     38                                   37     36     34     33        32  31     30              29 28     27     26     25     24     23
2,120 2,140        41     40     39                                   38     37     35     34        33  32     31              30 29     28     27     26     25     24
2,140 2,160        42     41     40                                   39     38     36     35        34  33     32              31 30     29     28     27     26     25
2,160 2,180        43     42     41                                   40     39     37     36        35  34     33              32 31     30     29     28     27     26
2,180 2,200        44     43     42                                   41     40     38     37        36  35     34              33 32     31     30     29     28     27
2,200 2,220        45     44     43                                   42     41     39     38        37  36     35              34 33     32     31     30     29     28
2,220 2,240        46     45     44                                   43     42     40     39        38  37     36              35 34     33     32     31     30     29
2,240 2,260        47     46     45                                   44     43     41     40        39  38     37              36 35     34     33     32     31     30
2,260 2,280        48     47     46                                   45     44     42     41        40  39     38              37 36     35     34     33     32     31
2,280 2,300        49     48     47                                   46     45     43     42        41  40     39              38 37     36     35     34     33     32
2,300 2,320        50     49     48                                   47     46     44     43        42  41     40              39 38     37     36     35     34     33
2,320 2,340        51     50     49                                   48     47     45     44        43  42     41              40 39     38     37     36     35     34
2,340 2,360        52     51     50                                   49     48     46     45        44  43     42              41 40     39     38     37     36     35
2,360 2,380        53     52     51                                   50     49     47     46        45  44     43              42 41     40     39     38     37     36
2,380 2,400        54     53     52                                   51     50     48     47        46  45     44              43 42     41     40     39     38     37
2,400 2,420        55     54     53                                   52     51     49     48        47  46     45              44 43     42     41     40     39     38
2,420 2,440        56     55     54                                   53     52     50     49        48  47     46              45 44     43     42     41     40     39
2,440 2,460        57     56     55                                   54     53     51     50        49  48     47              46 45     44     43     42     41     40
2,460 2,480        58     57     56                                   55     54     52     51        50  49     48              47 46     45     44     43     42     41
2,480 2,500        59     58     57                                   56     55     53     52        51  50     49              48 47     46     45     44     43     42
2,500 2,520        60     59     58                                   57     56     54     53        52  51     50              49 48     47     46     45     44     43
2,520 2,540        61     60     59                                   58     57     55     54        53  52     51              50 49     48     47     46     45     44
2,540 2,560        62     61     60                                   59     58     56     55        54  53     52              51 50     49     48     47     46     45
2,560 2,580        63     62     61                                   60     59     57     56        55  54     53              52 51     50     49     48     47     46
2,580 2,600        64     63     62                                   61     60     58     57        56  55     54              53 52     51     50     49     48     47
2,600 2,620        65     64     63                                   62     61     59     58        57  56     55              54 53     52     51     50     49     48

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