514
PUBLIC LAW 92-178-DEC. 10, 1971
[85 STAT.
"Table 4.—If the payroll period with respect to an employee is MONTHLY— Continued "(b) Married Person: "If the amount of wages is: Nat over $46 Over $46 but not over $171 Over $171 but not over $725 Over $725 but not over $896 Over $896 but not over $1,404 Over $1,404 but not over $1,771 Over $1,771 but not over $2,104 Over $2,104
The amount of income tax to be withheld shall be: 0. 14% of excess over $46. $17.50 plus 16% of excess over $171. $106.14 plus 20% of excess over $725. $140.34 plus 24% of excess over $896. $262.26 plus 28% of excess over $1,404. $365.02 plus 32% of excess over $1,771. $471.58 plus 36% of excess over $2,104.
"Table 5.—If the payroll period with respect to an employee is QUARTERLY " (a) S i n g l e P e r s o n — I n c l u d i n g H e a d of H o u s e h o l d: "If the amount of wages is: Not over $138 Over $138 but not over $450 Over $450 but not over $950 Over $950 but not over $2,625 Over $2,625 but not over $3,000 Over $3,000 but not over $3,500 Over $3,500 but not over $4,325 Over $4,325
The amount of income tax to be withheld shall be: 0. 14% of excess over $138. $43.68 plus 18% of excess over $450. $133.68 plus 21% of excess over $950. $485.43 plus 23% of excess over $2,625. $571.68 plus 27% of excess over $3,000. $706.68 plus 31% of excess over $3,500. $962.43 plus 35% of excess over $4,325.
"(b) Married Person: "If the amount of wages is: Not over $138 Over $138 but not over $513 Over $513 but not over $2,175 Over $2,175 but not over $2,688 Over $2,688 but not over $4,213 Over $4,213 but not over $5,313 Over $5,313 but not over $6,313 Over $6,313
The amount of income tax to be withheld shall be: 0. 14% of excess over $138. $52.50 plus 16% of excess over $513. $318.42 plus 20% of excess over $2,175. $421.02 plus 24% of excess over $2,688. $787.02 plus 28% of excess over $4,213. $1,095.02 plus 32% of excess over $5,313. $1,415.02 plus 36% of excess over $6,313.
"Table 6.—If the payroll period with respect to an employee is SEMIANNUAL
" (a) Single Person—Including Head of Household: "If the amount of wages is: Not over $275 Over $275 but not over $900 Over $900 but not over $1,900 Over $1,900 but not over $5,250 Over $5,250 but not over $6,000 Over $6,000 but not over $7,000 Over $7,000 but not over $8,650 Over $8,650
The amount of income tax to be withheld shall be: 0. 14% of excess over $275. $87.50 plus 18% of excess over $900. $267.50 plus 21% of excess over $1,900. $971.00 plus 23% of excess over $5,250. $1,143.50 plus 27% of excess over $6,000. $1,413.50 plus 31% of excess over $7,000. $1,925.00 plus 35% of excess over $8,650.
" (b) Married Person: "If the amount of wages is:
The amount of income tax to be withheld shall be: Not over $275 0. Over $275 but not over $1,025 14% of excess over $275. Over $1,025 but not over $4,350 $105.00 plus 16% of excess over $1,025. Over $4,350 but not over $5,375 $637.00 plus 20% of excess over $4,350. Over $5,375 but not over $8,425 $842.00 plus 24% of excess over $5,375. Over $8,425 but not over $10,625— $1,574.00 plus 28% of excess over $8,425. Over $10,625 but not over $12,625__ $2,190.00 plus 32% of excess over $10,625. Over $12,625 $2,830.00 plus 36% of excess over $12,625.
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