W166 Wisconsin Employers Withholding Tax Guide December 2017 WDR 1040 W Pb166

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State of Wisconsin
Department of Revenue

Wisconsin
Withholding Tax Guide
Effective for Withholding Periods
Beginning On or After April 1, 2014

Publication W-166 (12/17)

Printed on
Recycled Paper

TABLE OF CONTENTS
Page
I. FEDERAL EMPLOYER’S TAX GUIDE .................................................................................................................... 4
II. REGISTRATION AND GENERAL WITHHOLDING TAX PROVISIONS ........................................................... 4
A. Application Process ................................................................................................................................................... 4
B. Wisconsin Withholding Tax Number ........................................................................................................................ 4
C. Filing Frequency ........................................................................................................................................................ 5
D. Reactivate Withholding Account ............................................................................................................................... 5
E. Change In Business Entity ......................................................................................................................................... 5
F. Employee’s Withholding Exemption Certificate ....................................................................................................... 5
G. Special Situations Regarding Form WT-4 And Form WT-4A .................................................................................. 5
H. Employees Claiming Exemption From Withholding (Forms W-4 and WT-4).......................................................... 6
I. Withholding Calculator.............................................................................................................................................. 7
J. New Hire Reporting Requirements ............................................................................................................................ 7
K. Wages Paid To Residents Who Work Outside Wisconsin ......................................................................................... 7
L. Special Minnesota Withholding Arrangement ........................................................................................................... 7
M. Out-of-State Disaster Relief Responders. .................................................................................................................. 7
N. Wages Paid To Nonresidents Who Work In Wisconsin ............................................................................................ 8
O. Nonresident Employers.............................................................................................................................................. 8
P. Withholding On Nonresident Entertainers ................................................................................................................. 8
Q. Withholding For Noncash Fringe Benefits ................................................................................................................ 9
R. Health Savings Accounts ........................................................................................................................................... 9
S. Third Party Sick Pay ................................................................................................................................................ 10
T. Pensions ................................................................................................................................................................... 10
U. Reporting Of Wages For Agricultural, Domestic, Or Other Employees Exempt From Withholding ..................... 10
V. Willful Misclassification Penalty for Construction Contractors .............................................................................. 10
W. Payments Made To Decedent Estate Or Beneficiary ............................................................................................... 10
III. DEPOSITING WITHHELD TAXES .......................................................................................................................... 11
A. Reporting Requirements .......................................................................................................................................... 11
B. Deposit Report (WT-6) Filing Options .................................................................................................................... 11
C. Reporting Periods .................................................................................................................................................... 11
D. Reporting Changes To Wisconsin Employer Account Information ........................................................................ 12
E. Filing Due Dates ...................................................................................................................................................... 12
F. Extensions ................................................................................................................................................................ 13
G. Failure To File Or Pay By The Due Date ................................................................................................................ 13
H. Failure To Report Amount Of Taxes Withheld ....................................................................................................... 13
I. Refund/Credit For Overpayment(s) ......................................................................................................................... 14
J. Other ........................................................................................................................................................................ 14
IV. RECONCILIATION PROCESS ................................................................................................................................. 14
A. Preparing Employee W-2......................................................................................................................................... 14
B. Furnishing Employees With Wage And Tax Statements ......................................................................................... 14
C. Annual Reconciliation (WT-7) Filing Options ........................................................................................................ 15
D. Wage and Information Return Requirements .......................................................................................................... 16
E. Filing Wage and Information Returns ..................................................................................................................... 16
F. Extensions ................................................................................................................................................................ 17
G. Discontinuing Withholding...................................................................................................................................... 17
H. Wisconsin Information Return Form 9b .................................................................................................................. 17
V. OTHER TAXES TO BE AWARE OF ........................................................................................................................ 18
VI. KEEPING AWARE OF CHANGES IN WISCONSIN TAX LAWS ....................................................................... 19
WISCONSIN INCOME TAX WITHHOLDING TABLES AND METHODS .................................................................. 20
Introduction .................................................................................................................................................................... 20
Supplemental Wage Payments ........................................................................................................................................ 20
Daily and Miscellaneous ................................................................................................................................................. 21
Weekly ............................................................................................................................................................................ 23
Biweekly ......................................................................................................................................................................... 29
Semi-Monthly ................................................................................................................................................................. 35
Monthly .......................................................................................................................................................................... 41
Alternate Methods of Withholding Wisconsin Income Tax ........................................................................................... 47

2

TABLE OF WISCONSIN WITHHOLDING FORMS AND FEDERAL COUNTERPART
WI FORM
NUMBER

FORM TITLE

FEDERAL
COUNTERPART

BTR-101

Application for Business Tax Registration

SS-4

WT-4

Employee’s Wisconsin Withholding Exemption Certificate & New Hire Reporting

W-4

WT-4A

Wisconsin Employee Withholding Agreement

None

WT-6

Withholding Tax Deposit Report

Form 8109

WT-7

Employer’s Annual Reconciliation of Wisconsin Income Tax Withheld from Wages

W-3

None*

Wage and Tax Statement

W-2

Form 9b

Wisconsin Information Return

1099, W-2G

WT-11

Nonresident Entertainer’s Receipt for Withholding by Employer

None

W-200

Certificate of Exemption from Wisconsin Income Tax Withholding

None

W-220

Nonresident Employee’s Withholding Reciprocity Declaration

None

* Wisconsin uses federal Form W-2

IMPORTANT NEWS
No changes in withholding rates for 2018. The current withholding tax rates remain in effect.
2017 Wisconsin Act 59 made several changes to W-2 and information return reporting requirements. Beginning with
payments made in 2017:
• Required e-file of W-2s and information returns. An employer or payer required to file 10 or more W-2s or 10 or
more of any one type of information return with the department must file such returns electronically. The prior threshold was 50 or more.
• All W-2s and information returns required to be filed with the department are due January 31. The prior due
dates for statements of nonwage payments and rent and royalties with the department were February 28 and March 15.
• A 30-day extension is available for filing these returns. Under prior law, a 60-day extension period was available for
rent and royalty statements and nonwage statements.
• The department may not issue a refund to an employed individual before March 1, unless the individual and individual's employer have filed all required returns and forms for the taxable year for which the individual claims a
refund.

CAUTION
The information in this publication reflects the position of the Wisconsin Department of Revenue of laws enacted by the
Wisconsin Legislature as of December 1, 2017. Laws enacted after that date, administrative rules, and court decisions
may change the interpretations in this publication.

3

I. FEDERAL EMPLOYER’S TAX GUIDE
Wisconsin individual income and withholding tax laws generally conform to the federal Internal Revenue Code. Most
definitions and instructions are identical to those used by the Internal Revenue Service (IRS) and published in the Federal
Employer’s Tax Guide Circular E (Publication 15) and the Employer’s Supplemental Tax Guide (Publication 15-A).
These publications may be obtained at irs.gov, your local IRS office, or by calling 1-800-829-3676.

II.
A.

REGISTRATION AND GENERAL WITHHOLDING TAX PROVISIONS
Application Process

Every employer who pays wages subject to Wisconsin withholding, or voluntarily withholds Wisconsin tax, must register
for a Wisconsin withholding tax number. Register online at tap.revenue.wi.gov/btr or complete Form BTR-101, Application for Wisconsin Business Tax Registration. An application may also be obtained by contacting any of our local offices,
or by calling (608) 266-2776.
If you register online you will receive a Wisconsin withholding tax number within one to two business days. No expedite
fee is charged for this service. Allow 15 business days for processing of paper applications.
Fully complete your application. Failure to include information such as the first date of withholding, your federal employer identification number, or an estimate of the amount of tax to be withheld could delay the processing of your
application.
Business Tax Registration Renewal Fee: The initial $20 registration fee covers a period of two years. At the end of that
period, a $10 renewal fee applies every two years to all persons holding permits or certificates subject to Business Tax
Registration provisions.
Expedited Fee: You may receive immediate service on your application when you visit the department’s Madison office
located at 2135 Rimrock Road or when you fax your application to (608) 264-6884 as explained below. We charge a $10
expedite fee for this service.
When faxing the application:

B.

•

Include a cover sheet with the contact's name, fax and telephone numbers,

•

Use black ink,

•

Write “Expedite” across top of application.

Wisconsin Withholding Tax Number

Employers should use the 15-digit Wisconsin withholding tax number assigned to your business for all state withholding tax reporting.
The Wisconsin withholding tax number has 15 digits and appears as: 036-0000000000-00. You will retain your number
permanently, unless you no longer have a withholding requirement and close your account. If you have more than one
withholding tax number, notify us. We will let you know which number to use.
Each corporation (subsidiary) of an affiliated group, which has its own employees and its own federal employer identification number, must apply for its own Wisconsin withholding tax number. Each corporation is considered a separate
employer. Unlike the Internal Revenue Service, Wisconsin does not permit the use of a Common Paymaster. However, a corporation that has several divisions (not separate entities) must have a single Wisconsin withholding tax number to
report withholding for all divisions.
The Wisconsin withholding tax number is different from the federal employer identification number. Always use the Wisconsin withholding tax number when corresponding with us.
4

C.

Filing Frequency

We assign your filing frequency based on information provided in your application. If your withholding liability changes,
you may be notified in writing of a change to your filing frequency starting with the period beginning January 1 of the
next calendar year.
Send requests to file more frequently by letter or email. You must include the reason you are requesting a change and your
Wisconsin withholding tax number. Mail your request to Wisconsin Department of Revenue, Mail Stop 3-80,
P.O. Box 8902, Madison, WI 53708-8902 or email your request to DORWithholdingTax@wisconsin.gov.
Continue to file according to your assigned filing frequency. If we approve your request, we will send you a letter with the
new filing frequency and effective date.
D.

Reactivate Withholding Account

If you resume business or rehire employees, and previously held a Wisconsin withholding tax number, request reinstatement of your prior number if ownership of your business is the same. Call (608) 266-2776 or email your request to
DORRegistration@wisconsin.gov.
E.

Change In Business Entity

An employer who changes the type of business entity (e.g., sole proprietorship to partnership or corporation, or partnership to corporation) must obtain a new Wisconsin withholding tax account number. An employer who acquires the
business of another employer may NOT use the former employer's tax number. The new employer must apply for his or
her own number.
Note: The department has adopted a policy similar to the IRS regarding partner changes. Generally, if you are required to
obtain a new federal employer identification number, you are also required to register for a new Wisconsin withholding
tax number.
A continuing partnership with an ownership change of less than 50% may continue using the same Wisconsin withholding
tax account number. When the change in ownership is 50% or more, follow federal requirements. If a new federal identification number is required, a new Wisconsin withholding number is required. Send the names, addresses, and social
security numbers of added or dropped partners to the department within 10 days after a change takes place.
A separate annual reconciliation (WT-7) and wage and information returns must be filed for each legal entity.
Single-Member LLC:
A disregarded entity is automatically considered an “employer” for purposes of federal withholding taxes. Wisconsin follows this treatment. This means a single-owner entity that is disregarded as a separate entity under Internal Revenue Code
is an “employer” for Wisconsin withholding tax purposes.
As an “employer,” a disregarded entity must obtain a Wisconsin withholding tax number.
F.

Employee’s Withholding Exemption Certificate

The Wisconsin Withholding Exemption Certificate (Form WT-4) is used to determine the amount of Wisconsin income
tax to be withheld from employee wages. Every newly-hired employee must give Form WT-4 to his or her employer, unless claiming the same number of withholding exemptions for federal and state purposes. Employers may also use this
form to comply with new hire reporting requirements.
G.

Special Situations Regarding Form WT-4 And Form WT-4A

ADDITIONAL WITHHOLDING: If the amount withheld is insufficient to meet an employee’s annual income tax liability,
the employee can avoid making estimated tax payments or paying a large amount with their income tax return by reducing
the number of withholding exemptions claimed. If no exemptions are claimed, and underwithholding still results, the em5

ployee may designate an additional amount to be withheld using Wisconsin Form WT-4 or submit a written request to the
employer to have an additional amount withheld each pay period.
LESS WITHHOLDING: If the maximum number of allowable exemptions is claimed and over withholding still occurs,
the employee may request the employer withhold a lesser amount. In such instances, the employee must complete an Employee Withholding Agreement (Form WT-4A).
The employee must provide a copy of the agreement to the employer and the department. The department is authorized to
void an agreement by written notification to the employer and employee if it is determined that the agreement is incorrect
or incomplete.
NO WITHHOLDING: An employer is not required to deduct and withhold Wisconsin income tax from the employee’s
wages when the employee certifies to the employer on Form WT-4 that the employee had no income tax liability for the
prior year and anticipates no liability for the current year. Federal Form W-4 cannot be used by an employee to claim
complete exemption from Wisconsin withholding. See item H, for an explanation of the employer’s responsibility to furnish a copy of the exemption certificate to this department.
Employers must retain copies of Forms WT-4 and WT-4A submitted by their employees. Note: A claim for total exemption from withholding tax must be renewed annually. Employers should review their records at the beginning of each year
to ensure they have a current Form WT-4 on file for each employee claiming total exemption from withholding tax.
EMPLOYEES WHO PREPAY THEIR WISCONSIN INCOME TAX: An employee may prepay with the department
100 percent of his or her estimated tax for the next year before the last day of the current year.
We will issue a Certificate of Exemption From Wisconsin Income Tax Withholding (Form W-200) for the employee to
present to his or her employer. The employee is then entitled to a complete exemption from Wisconsin withholding for the
designated year. This is a voluntary action by the employee and may not be forced by the employer. The employer should
not ask the employee to complete, nor should the employer accept, a Form WT-4 which claims total exemption for the
year of the prepayment.
See our Prepayment of Tax common question for addition information.
H.

Employees Claiming Exemption From Withholding (Forms W-4 and WT-4)

Wisconsin law requires that a copy of the appropriate exemption form be filed with the department whenever either of the
following conditions exists:
•

The employee claims more than 10 exemptions.

•

The employee claims complete exemption from Wisconsin withholding and earns over $200 a week.

Employers. Send Forms W-4/WT-4 copies claiming more than 10 exemptions or complete exemption from withholding
to Wisconsin Department of Revenue, Audit Bureau, P.O. Box 8906, Madison, WI 53708-8906. Form WT-4 is the only
form that may be used to claim complete exemption from Wisconsin withholding. Federal Form W-4 cannot be substituted.
Copies of employee exemption certificates filed during a quarter must be submitted at the end of the quarter. No copy is
required if the employee is no longer working for the employer at the end of the quarter.
We will review certificates filed by the employer upon receipt. Employers withhold taxes as requested by their employee,
unless the employer receives written instructions from the department to withhold on some other basis.
Employees. When an employee claims complete exemption from Wisconsin withholding tax, a new Form WT-4 must be
filed annually. The employer must receive a completed Form WT-4 for the current income year on or before April 30, of
that year. If the employee fails to furnish an exemption form, the employee shall be considered as claiming zero withholding exemptions.

6

I. Withholding Calculator
An employee with too much or too little withheld from his or her paycheck may find our withholding calculator helpful.
The calculator estimates the amount of Wisconsin income tax withheld by an employer based on the number of withholding exemptions the employee claims, the employee's withholding status and pay information. To access the calculator,
download the Department of Revenue Mobile App.
J. New Hire Reporting Requirements
All employers with a federal employer identification number must report all newly-hired or rehired employees to the New
Hire Program within 20 days of hire or re-hire.
The easiest and most cost effective way to report new hires is via the Internet. For more information, visit
https://wi-newhire.com or contact the New Hire Processing Center toll free at 1-888-300-4473.
K. Wages Paid To Residents Who Work Outside Wisconsin
Wages paid to Wisconsin residents are subject to Wisconsin withholding, whether paid for services performed entirely in
Wisconsin, partly in and partly outside Wisconsin, or entirely outside Wisconsin. The Secretary of Revenue may authorize
special withholding arrangements in hardship cases resulting from situations in which persons domiciled in Wisconsin are
subjected to withholding in some other state because they perform substantial personal services in such other state.
L. Special Minnesota Withholding Arrangement
The Secretary of Revenue has authorized a special withholding arrangement for employers of Wisconsin residents working in Minnesota. Wisconsin withholding will not be required under the following circumstances:
•

The employee is a legal resident of Wisconsin (i.e., domiciled in Wisconsin) when the wages are earned in Minnesota, and

•

The same wages earned by the Wisconsin resident are subject to Minnesota withholding and would also be subject to Wisconsin withholding.

Employees who do not have Wisconsin income tax withheld from wages earned in Minnesota must make regular estimated tax payments if they expect to owe $500 or more with their Wisconsin income tax return for the year. For more
information see, revenue.wi.gov/Pages/FAQS/ise-mnrecipro.aspx.
M. Out-of-State Disaster Relief Responders
2015 Wisconsin Act 84 provides qualifying out-of-state employers and out-of-state employees an exemption from employer withholding registration and income tax reporting requirements, if the qualifying employer or employee is in
Wisconsin solely to perform disaster relief work in connection with a state of emergency declared by the Governor.
“Disaster relief work” means work, including repairing, renovating, installing, building, or performing other services or
activities, relating to infrastructure in this state that has been damaged, impaired, or destroyed in connection with a declared state of emergency.
“Infrastructure” includes property and equipment owned or used by a telecommunications provider or cable operator or
that is used for communications networks, including telecommunications, broadband, and multichannel video networks;
electric generation, transmission, and distribution systems; gas distribution systems; water pipelines; and any related support facilities that service multiple customers or citizens, including buildings, offices, lines, poles, pipes, structures,
equipment, and other real or personal property.
In order to claim an exemption under the Act, the qualifying business or employee must contact the department within 90
days of the last day of the disaster period. See Publication 411, Disaster Relief, for more information. The above provisions first apply to taxable years beginning on January 1, 2015.

7

N. Wages Paid To Nonresidents Who Work In Wisconsin
All wages paid to nonresidents (persons domiciled outside Wisconsin), for services performed in Wisconsin*, are subject
to withholding unless:
1.

Employers are interstate rail or motor carriers, subject to the jurisdiction of the federal Interstate Commerce
Commission and the employee regularly performs duties in two or more states.

2.

Payment is for retirement, pension and profit sharing benefits received after retirement.

3.

Employees are residents of a state with which Wisconsin has a reciprocity agreement; refer to the Reciprocity
section.

4.

Employees are residents of a state with which Wisconsin does not have a reciprocity agreement and either:
a. the employer is an interstate air carrier and the employee earns 50% or less of his or her compensation in Wisconsin, or
b. the employer can reasonably expect the annual Wisconsin earnings to be less than $1,500.

If the employee wage estimate in 4b above exceeds $1,500, the employer must withhold from wages paid thereafter, sufficient amounts to offset amounts not withheld from wages previously paid.
*If a nonresident earns wages both in and outside of Wisconsin, only that part of the wages earned in Wisconsin in each
payroll period is subject to Wisconsin withholding. It may be necessary for the employer to make a reasonable division of
wages for each payroll period with regard to services performed in and outside of Wisconsin. The employer may also be
required to withhold income tax for the employee’s state of residence. Contact the department in that state for more information.
Reciprocity: Wisconsin has reciprocity agreements with Illinois, Indiana, Kentucky, and Michigan. Persons who employ
residents of those states are not required to withhold Wisconsin income taxes from wages paid to such employees. Written
verification is required to relieve the employer from withholding Wisconsin income taxes from such employee’s wages.
Form W-220, Nonresident Employee's Withholding Reciprocity Declaration, may be used for this purpose.
O. Nonresident Employers
Employers engaged in business in Wisconsin (e.g., organized under Wisconsin law, licensed to do business in Wisconsin,
or transacting business in Wisconsin) have the same requirements to withhold as Wisconsin employers.
Employers who are not engaged in business in Wisconsin, but who employ Wisconsin residents outside of Wisconsin,
may voluntarily register to withhold Wisconsin tax. If the employer chooses not to withhold the tax, the employee may be
required to make estimated payments of Wisconsin income tax. Payments may be made online at tap.revenue.wi.gov/pay
or by using Form 1-ES, Estimated Tax for Individuals, Estates and Trusts.
P. Withholding On Nonresident Entertainers
Wisconsin law requires nonresident entertainers to submit a surety bond or cash deposit if the accumulative total contract
price for their performance(s) in Wisconsin exceeds $7,000.
If the bond or deposit is not filed and the total contract price for the entertainer's performance(s) exceeds $7,000, the "employer" must withhold a flat 6% tax from the total contract price from the payment made to the nonresident entertainer.
As of January 1, 2014, total contract price does not include travel expense payments made to, or on behalf of, an entertainer that are 1) made under an accountable plan and 2) for actual transportation, lodging, and meals that are directly
related to the entertainer's performance in Wisconsin.

8

This withholding is separate from regular employee withholding and applies only to nonresident entertainers. Any tax
withheld under this nonresident entertainer law must be submitted separately from regular withholding taxes.
A surety bond or cash deposit must be made in the amount of 6% of the total contract price at least seven days prior to the
Wisconsin performance. Cash deposits and withholding payments should be made electronically through our Online Services for businesses at revenue.wi.gov.
If payment is not made electronically:
•

Mail Form WT-11 and the remittance to Wisconsin Department of Revenue, PO Box 8966, Madison WI
53708-8966, or

•

Deliver to the department’s Madison office at 2135 Rimrock Road.

One copy of Form WT-11 should be given to the nonresident entertainer and one copy should be retained by the employer. If you need more information on Form WT-11, call (608) 264-1032.
A nonresident entertainer is:
•

A nonresident person who furnishes amusement, entertainment, or public speaking services, or performs in one or
more sporting events in Wisconsin for consideration or,

•

A foreign corporation, partnership, or other type of entity, not regularly engaged in business in Wisconsin, that
derives income from amusement, entertainment, or sporting events in Wisconsin or from the services of a nonresident person as defined above.

For more information, see Publication 508, Wisconsin Tax Requirements Relating to Nonresident Entertainers.
Q. Withholding For Noncash Fringe Benefits
Taxable noncash fringe benefits provided to employees must be treated as additional wages that are subject to withholding. Generally the determination of whether a fringe benefit is taxable for Wisconsin is based on federal income tax law.
Noncash fringe benefits that are subject to federal withholding tax are also subject to Wisconsin withholding, at the same
value and for the same payroll period.
Examples of taxable noncash fringe benefits that are subject to withholding include: use of employer-provided automobiles for commuting, an employer-provided vacation, free or discounted commercial airline flights, and employerprovided tickets to entertainment events.
The amount of Wisconsin income tax to be withheld from an employee who receives taxable noncash fringe benefits can
be determined by:
1.

Combining the employee’s taxable noncash fringe benefits and regular wages and determining the withholding as
though the total constituted a single wage payment.

2.

Treating the taxable noncash fringe benefit as a supplemental wage payment and determining the amount to be
withheld by following the instructions for supplemental wage payments found on page 20 of this guide.

Note: Federal law permits an employer to elect not to withhold federal income tax for taxable noncash fringe benefits
which employees realize from the use of an employer-provided vehicle. Employers who make this election for federal
purposes will not be required to withhold Wisconsin income tax for the same vehicle fringe benefits.
R. Health Savings Accounts
Effective for taxable years beginning in 2011 and thereafter, Wisconsin follows federal provisions relating to HSAs. The
only difference is the imposition of penalties. For details, see revenue.wi.gov/DOR Publications/1105healthsavings.pdf.

9

S. Third Party Sick Pay
Wisconsin does not follow the federal provisions relating to payments of sick pay made by third parties (e.g., an insurance
company). Wisconsin statutes provide that when a third party payer of sick pay makes payments directly to the employee
and the employee has provided a written request to withhold Wisconsin income tax from those payments, the third party
payer must report and remit the income tax withheld from sick pay, not the employer.
For Wisconsin purposes, the payer of third party sick pay plans who withhold Wisconsin income tax must issue a wage
statement (federal Form W-2) directly to the individual who received the sick pay. The Form W-2 must report the amount
of taxable sick pay and the total amount of Wisconsin income tax withheld.
T. Pensions
If a pension recipient requests in writing that Wisconsin income tax be withheld from his or her pension, the payer, if engaged in business in Wisconsin, must withhold tax in accordance with Wisconsin withholding tables in this booklet or in
the amount that the pension recipient designates to the payer. However, the amount withheld from each pension payment
may not be less than $5.
U. Reporting Of Wages For Agricultural, Domestic, Or Other Employees Exempt From Withholding
"Wages" means all remuneration for services performed by an employee for an employer. Wages are subject to Wisconsin
withholding tax with the exception of agricultural, domestic or other employee wages exempt from withholding as provided in sec. 71.63, Wis. Stats.
All entities with activities in Wisconsin whether paying taxable wages or not, are required to provide their payees a federal Form W-2, 1099-MISC or 1099-R and should follow these reporting guidelines:
•

Wages, regardless of the amount, are to be reported on federal Form W-2.

•

All payments which are not wages but from which Wisconsin income tax has been withheld are to be reported on
federal Form W-2, 1099-MISC or 1099-R as appropriate.

•

Payments of $600 or more that are not wages and from which no Wisconsin income tax has been withheld are to
be reported on federal Form 1099.

If you do not hold a Wisconsin withholding tax number because you are not required to withhold from employees wages
(agriculture, domestic, etc.), did not withhold, and never held a Wisconsin withholding tax number, enter
036888888888801 on the W-2 in the box titled "Employer's State ID Number."
Forms W-2, W-2G, 1099-MISC, and 1099-R must be filed with the department as outlined in Publication 117, Guide to
Wisconsin Wage Statements and Information Returns. If the forms report Wisconsin withholding, you must also file the
annual reconciliation (WT-7) by January 31. If the due date falls on a weekend or legal holiday, the due date becomes the
business day immediately following the weekend or legal holiday.
V. Willful Misclassification Penalty for Construction Contractors
Any employer engaged in the construction of roads, bridges, highways, sewers, water mains, utilities, public buildings,
factories, housing, or similar construction projects who willfully provides false information to the department, or who
willfully and with intent to evade any withholding requirement, misclassifies or attempts to misclassify an individual who
is an employee of the employer as a nonemployee shall be fined $25,000 for each violation.
W. Payments Made To Decedent Estate Or Beneficiary
Various types of payments are made to the estate or to beneficiaries of a deceased employee which result from the deceased person's employment. The department follows IRS policy in determining whether withholding of income tax is
required from these payments.

10

SUBJECT TO WITHHOLDING: An uncashed check originally received by a decedent prior to the date of death and reissued to the decedent's personal representative shall be subject to withholding of Wisconsin income tax.
NOT SUBJECT TO WITHHOLDING: The following types of payments to a decedent's personal representative or heir
shall not be subject to withholding of Wisconsin income tax:
•

Payments representing wages accrued to the date of death but not paid until after death.

•

Accrued vacation and sick pay.

•

Termination and severance pay.

•

Death benefits such as pensions, annuities and distributions from a decedent's interest in an employer's qualified
stock bonus plan or profit sharing plan, as provided in s. 71.63(6)(j), Wis. Stats.

III. DEPOSITING WITHHELD TAXES
A. Reporting Requirements
Wisconsin income taxes are to be withheld from employees in accordance with the instructions in this guide. Withholding
liability is incurred when wages are paid to employees, not when wages are earned. The tax withheld is to be held in trust
for the state by the employer and remitted via the withholding deposit report (WT-6) or annual reconciliation (WT-7), according to each employer’s assigned filing frequency.
Withholding deposit reports and the annual withholding reconciliation must be submitted electronically unless you've
been granted a department waiver from electronic filing. Annual filers are not required to file deposit reports.
B. Deposit Report (WT-6) Filing Options
Form WT-6 filing and payment options include:
•

My Tax Account - tap.revenue.wi.gov

•

Telephone - call 608-261-5340 or 414-227-3895

•

Credit Card - through Official Payments 800-272-9829; use jurisdiction code 5800

•

ACH Credit - through your financial institution

•

File Transmission – DOR website

If an electronic filing waiver has been granted, you may mail your deposit report.
WAGE ATTACHMENTS: Amounts collected from certification (garnishment) of employee wages should NOT be remitted with Wisconsin income tax withheld from employees. All employers must submit wage attachment payments
electronically unless they have been granted an exception. We offer two electronic payment methods:
•

My Tax Account

•

ACH Credit

For more information, visit revenue.wi.gov/Pages/OnlineServices/wage-wage.aspx.
C. Reporting Periods
The filing frequency assigned to you by the department has a set number of reporting periods per calendar year. When
determining the appropriate reporting period, it is helpful to remember that withholding liability is incurred when wages
are paid to the employee, not when wages are earned.

11

Filing Frequency

# of Reporting Periods Per Calendar Year
WT-7
WT-6

Annual
Quarterly
Monthly
Semi-monthly
*No WT-6 deposit report required

1
1
1
1

*
4
12
24

Tax Period End Date
12/31
3/31, 6/30, etc.
1/31, 2/28, etc.
1/15, 1/31, etc.

Example: Each month a semi-monthly filer must file a report for the 1st through the 15th of the month and a report for
the 16th through the end of month. An employer that files on a semi-monthly basis pays employees on January 11. As a
result, the income tax withheld is reported in the period ending January 15 (tax period end date). This report is due to the
department by January 31 (tax period due date).
Example: An employer that files on a monthly basis pays employees on December 26. As a result, the income tax withheld is reported in the period ending December 31 (tax period end date). This report is due to the department by
January 31 (tax period due date).
A withholding deposit report must be submitted whether or not any taxes are withheld during the period.
ACH debit payments made via the My Tax Account program must be initiated by 4:00 p.m. central standard time of the
due date to be considered timely paid. The electronic withholding deposit report must be made by the due date to be considered timely filed.
All withholding filers with an active withholding tax account are required to file an annual reconciliation (WT-7).
D. Reporting Changes To Wisconsin Employer Account Information
Employers are obligated to keep the department current of any changes of name or address. You can notify the department
by one of the methods below:
•

Submit address change through My Tax Account

•

Email: DORRegistration@wisconsin.gov

•

Write: Wisconsin Department of Revenue, PO Box 8902, Madison, WI 53708-8902

•

Fax to: (608) 264-6884, Attn: Registration Unit

E. Filing Due Dates
Note – If the original due date falls on a weekend or holiday, the return and/or payment is due the business day following
the weekend or holiday.
Deposit Reports (WT-6)
Annual filers – No deposit report required. Withholding is reported on annual reconciliation.
Monthly or quarterly filers – Deposit report is due on or before the last day of the month following the monthly or quarterly withholding period.
Semi-monthly filers – When the employee pay date is on or between the 1st and the 15th of the month, the amount deducted and withheld for the period ending the 15th of the month is due on or before the last day of the month.
When the employee pay date is on or between the 16th and the end of the month, the amount deducted and withheld for
the period ending the last day of the month is due on or before the 15th of the following month.

12

Example: An employee is paid December 16. The employer reports withholding on the deposit report for period ending
December 31. This deposit report is due January 15.
Annual Reconciliation (WT-7)
All filers – The annual reconciliation, wage statements, and information returns are due to the department by January 31,
the last day of the month following the calendar year. When the withholding account is closed before December 31, the
annual reconciliation is due within 30 days of the account cease date. File wage and information returns reflected on the
reconciliation by January 31.
F. Extensions
The department may grant a one-month extension to file the deposit report (WT-6). Extension requests must be received
by the original due date of the deposit report. Note: Interest will be imposed during the one-month extension period at the
rate of one percent. To request an extension, do one of the following:
•

Complete the Request Extension to File in My Tax Account

•

Email DORRegistration@wisconsin.gov

•

Write to Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902

•

Fax to (608) 264-6884

G. Failure To File Or Pay By The Due Date
Failure to receive a Wisconsin withholding tax account number does not relieve the employer from timely reporting and
depositing the tax withheld.
LATE FILING FEE: Any person who is required to file a withholding report and deposit withholding taxes that fails to do
so timely and the department shows that the taxpayer's action or inaction was due to the taxpayer's willful neglect and not
to reasonable cause, shall be subject to a $50 late fee, except for corporations taxed under subch. IV or insurance companies taxed under subch. VII of ch. 71, Wis. Stats., the late fee is $150.
PENALTIES: Any employer who fails or refuses to file a report or statement or remit taxes withheld from employee wages on or by the due date may be subject to penalties upon a showing by the department that the taxpayer's action or
inaction was due to the taxpayer's willful neglect and not to reasonable cause.
A negligence penalty of 5% of the tax due for each month the report is filed after the due date may be imposed. The maximum negligence penalty for late filing is 25% of the tax due. The negligence penalty may be waived on appeal if a return
is filed late due to reasonable cause.
A penalty of 25% of the amount not withheld or properly reported, deposited or paid over may also be imposed.
INTEREST: Interest accrues at the rate of 18% per year on any taxes that are not deposited in a timely manner. During a
period in which an extension is granted, interest accrues at the rate of 1% per month.
H. Failure To Report Amount Of Taxes Withheld
An estimated tax amount may be assessed to an employer who fails to timely report the amount of tax withheld for a period. This estimated amount, if left unanswered, may become final and due. An estimated tax amount, once delinquent, may
only be adjusted by the filing of an actual deposit report and/or annual reconciliation and accompanying employee wage
and tax statements.

13

I. Refund/Credit For Overpayment(s)
A claim for refund of an overpayment must be filed within four years from the due date of the income or franchise return.
A written request for a refund must be submitted to the department within the four-year period and the request must be
accompanied by an amended annual reconciliation and employee wage and tax statements (if changed).
Mail claims for refund to Wisconsin Department of Revenue, Mail Stop 3-14, P.O. Box 8920, Madison, WI 53708-8920.
EXCEPTION: When an overpayment occurs on a prior period, the withholding liability and payment may be reduced on a later period within the same calendar year, provided the annual reconciliation for that year has not
been filed.
J. Other
A person required to collect, account for, or pay withholding taxes, who willfully fails to collect, account for, or pay those
taxes to the department, may be held personally liable for such taxes, including interest and penalties.

IV. RECONCILIATION PROCESS
A. Preparing Employee W-2
The following must be reported as Wisconsin wages in Box 16 of Form W-2:
•

All wages earned by Wisconsin residents, regardless of where services were performed.

•

All wages earned by nonresidents for services performed in Wisconsin, unless the individual is a resident of Illinois, Indiana, Kentucky or Michigan and has properly completed Form W-220, Nonresident Employee's
Withholding Reciprocity Declaration.

Additional W-2 preparation guidance is available at: revenue.wi.gov/Pages/TaxPro/news-2014-140124.aspx.
B. Furnishing Employees With Wage And Tax Statements
A wage and tax statement (federal Form W-2) must be prepared for each employee to whom wages were paid during the
previous calendar year, regardless of the amount of wages paid, and, even though no tax was withheld.
Give the proper copies of this statement to the employee by the following January 31, or at the time employment is terminated. See “Discontinuing Withholding” on page 16 for more information. The copy designated for the department must
be sent to the department along with the annual reconciliation. Filing options are provided in this publication.
If it is necessary to correct a wage and tax statement after it has been given to an employee, a W-2c must be issued to the
employee. If the error affects a reconciliation already filed, file an amended reconciliation.
File corrected wage statements with the department. Options include:
•

Submit a corrected EFW2 file to revenue.wi.gov/Pages/OnlineServices/w-2.aspx,

•

Send a W-2c to:
Wisconsin Department of Revenue
PO Box 8920
Madison WI 53708-8920

If a wage statement is lost or destroyed, furnish a copy marked “Reissued by Employer” to the employee.
Any “employee” copies of wage statements which, after reasonable effort, cannot be delivered to employees should be
retained by the employer for four years.

14

Note: Any employer who furnishes a false or fraudulent wage statement or who intentionally fails to furnish a wage
statement is subject to a penalty under Wisconsin law.
C. Annual Reconciliation (WT-7) Filing Options
If your Wisconsin withholding tax account was active for any part of the calendar year, you must file an annual reconciliation. Filing and payment options include:
•

My Tax Account - tap.revenue.wi.gov

•

Telephone - call 608-261-5340 or 414-227-3895

•

eFile Transmission - DOR website

The WT-7 reconciles the amount withheld from wages paid to employees with the amount deposited throughout the calendar year on the WT-6 deposit reports. In addition to filing the WT-7, submit supporting wage statements and
information returns.
Failure to file a completed annual reconciliation or its equivalent can result in the disallowance of the wage deduction on
your individual income tax return or corporation franchise or income tax return.
If an electronic filing waiver has been granted, you may mail Form WT-7 along with supporting wage and information
returns.
Note: Amounts collected from the certification (garnishment) of wages should NOT be included as Wisconsin tax withheld on the W-2 form or annual reconciliation.
LATE FILING FEES: Any person who is required to file a withholding report and deposit withholding taxes that fails to
do so timely, and the department shows that the taxpayer's action or inaction was due to the taxpayer's willful neglect and
not to reasonable cause, shall be subject to a $50 late fee, except for corporations taxed under subch. IV or insurance
companies taxed under subch. VII of Ch. 71, Wis. Stats., the late fee is $150.
PENALTIES: A penalty of 25% of the amount not withheld, properly deposited or paid over may be imposed, upon a
showing by the department that the taxpayer's action or inaction was due to the taxpayer's willful neglect and not to reasonable cause.
APPEALS: If you are appealing an amount due, you must submit your appeal through My Tax Account, or send a letter to
Wisconsin Department of Revenue, P.O. Box 8981, Madison, WI 53708-8981. If sending a letter, be sure to include your
Wisconsin withholding number. We do not accept appeal requests made by email or telephone.

15

D. Wage and Information Return Requirements

Wage and Information Return Reporting Requirements
Required
information
• 15 digit Wisconsin
withholding number(those
who did not withhold, are
not required to withhold
and never held a Wisconsin
withholding number must
use 036888888888801
• Nine digit federal employer
identification number(FEIN)
• Legal name must match
numbers above
• Nine digit payee tax
identification number
• Wisconsin as top state(if
possible)
Before filing:

Send
information
Electronic:
• If you file 10 or more wage
statements or information
returns, you must file
them electronically. See
Publication 117 for
"How to file".
Paper
• If you file less than 10, we
encourage you to file
electronically. Otherwise,
mail them to the following
address:
Wisconsin Department of
Revenue

• Register, if required, or
make any name changes

P O Box 8920

• Verify the first three items
above using look-up in My
Tax Account

Do not send to any other
address

Madison, WI 53708-8920

Required
format for paper filers

• Data must be in similar
location of federal form
on IRS website
• Must be form format. We
will not accept text lists
• No more than four
statements or returns per
page
• Page no larger than 8.5"
×11"
• Page no smaller than
2.75" high or 4.25" wide
• Send only one statement
or return per
employee/payee(no
duplicates)
• Use blue or black ink

• Payroll providers use our
withholding data exchange
to verify client information

Do not
send

• 1096-federal transmittal
form
• 1099- DIV or 1099-INT if no
Wisconsin withholding(do
not include on WT-7)
• CDs, magnetic tapes or
transmit non-SSA PDFs
• Carbon copies
• Correspondence
• Duplicate W-2s with no
change(if change made, file
W-2c only)
• Duplicate WT-7
• Old version of WT-7 if paper
filing
• W-2 or 1099 file with no
Wisconsin connection
• W-2s or 1099s with no
Wisconsin connection if
paper filing
• WT2

E. Filing Wage and Information Returns
If you file are required to file 10 or more wage statements (W-2) or 10 or more information returns (1099-MISC,
1099-R, W-2G), you must file these statements/returns electronically. Filing options include:
•

Key W-2's, 1099-MISCs and 1099-Rs in My Tax Account when filing the annual reconciliation (WT-7).

•

Transfer a PDF file (for W-2s) created at the Social Security Administration website to
revenue.wi.gov/Pages/OnlineServices/w-2.aspx.

•

Transfer an EFW2 file (for W-2s) to revenue.wi.gov/Pages/OnlineServices/w-2.aspx. See Publication 172 for
Wisconsin specifications.

•

Transfer an IRS formatted file (for 1099-MISCs, 1099-Rs and W-2Gs) to
revenue.wi.gov/Pages/OnlineServices/w-2.aspx. See Publication 172 for Wisconsin specifications.

Note:

16

•

Employers and payers required to file electronically may request a waiver from electronic filing using
Form EFT-102, if filing electronically would cause an undue hardship.

•

We do not accept magnetic media.

If you file fewer than 10 wage statements or fewer than 10 information returns, we encourage you to file electronically. A 13-digit receipt number will be issued upon completion. Otherwise, mail wage and information returns to
Wisconsin Department of Revenue, PO Box 8920, Madison, WI 53708-8920.
See Publication 117, Guide to Wisconsin Wage and Information Returns, for specific wage and information reporting instructions.
F. Extensions
We may grant a one-month extension to file the annual reconciliation. If an extension is granted, it also applies to
Forms W-2, 1099-MISC and 1099-R. Due dates for the following cannot be extended:
•

Furnishing wage statements to employees

•

Furnishing information returns to recipients

Extensions must be requested through My Tax Account, in writing, or via email, on or before the due date of the annual
reconciliation.
Attn: Extension request
Registration Unit
Mail Stop 3-80
PO Box 8902
Madison WI 53708-8902
DORRegistration@wisconsin.gov
G. Discontinuing Withholding
When an employer goes out of business, the employer must notify the department of the last date of withholding. We will
send a letter confirming the account closure. The annual reconciliation must be filed within 30 days of discontinuing
withholding.
If the employer ceases to pay taxable wages, or all of the employees are exempt from withholding based on the Employees Wisconsin Withholding Exemption Certificate (Form WT-4), the employer should request to have its Wisconsin
withholding account inactivated.
If taxes are again withheld, the employer can request that the account be reactivated by calling (608) 266-2776 or emailing DORRegistration@wisconsin.gov.
H. Wisconsin Information Return Form 9b
Note: Federal Form 1099 may be used in lieu of Wisconsin Form 9b. The due dates shown below apply to both forms.
Who must file—Any person, including individuals, partnerships, fiduciaries, and corporations, making payments to individuals of rents, royalties, or other income reportable on federal Forms 1099-R and 1099-MISC.
Items reportable on Forms 9b due January 31-Annuities, pensions, and other nonwage compensation of $600 or more
not reported on a wage statement. Report only payments made to Wisconsin residents or payments to nonresidents for
services performed in Wisconsin. If an employee receives wages subject to withholding and additional amounts not subject to withholding, the total compensation must be reported on a wage statement.
Items reportable on Forms 9b due January 31 for corporations and January 31 for persons other than a corporation-Rents and royalties of $600 or more paid to a Wisconsin resident, regardless of the location of the property to which
such payments relate. Rents and royalties of $600 or more paid to a nonresident of Wisconsin on property located in Wisconsin.
Where to file-For the most current information, refer to Publication 117, Guide to Wisconsin Wage Statements and Information Returns.
17

Note: If Wisconsin withholding is reported on a 1099, the 1099 must be included on the annual reconciliation.
Combined Federal/State Filing Program-Payers who participate in the Combined Federal/State Filing Program are not
required to file Forms 1099 with the Wisconsin Department of Revenue unless there is Wisconsin withholding. Any
Form 1099 with Wisconsin withholding must be filed along with the annual reconciliation, Form WT-7.

V.

OTHER TAXES TO BE AWARE OF

If you have business activities or earn income in Wisconsin, you may be subject to other Wisconsin taxes. Although the
information below is not intended to be all inclusive, it may help you in obtaining information about other Wisconsin taxes. More information is available on our website.
SALES AND USE TAX: A state sales and use tax is imposed in Wisconsin. In addition, some counties in the state impose a
county sales/use tax. Also, the counties of Milwaukee, Ozaukee, Racine, Washington and Waukesha have a 0.1% baseball
stadium tax. A chart showing the state, county and stadium tax rates by county is available at: revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx.
The sales tax is imposed on the sales price from the retail sale, lease, or rental of all tangible personal property, unless
specifically exempt, and taxable services. If you make retail sales of items subject to the Wisconsin sales and use tax, you
must register for a Wisconsin seller’s permit.
Wisconsin also imposes a use tax on the purchase of tangible personal property or taxable services that are stored, used, or
consumed in this state on which sales tax was not charged. This most commonly occurs when tangible personal property
is purchased from out-of-state retailers and no sales tax is charged.
Individuals, partnerships, corporations and other organizations registered for sales or use tax with the department should
report any use tax on their Wisconsin state and county sales and use tax return. Individuals who are not registered for sales
or use tax with the department may report the tax from out-of-state purchases on their income tax return. A line is provided on individual income tax returns called “Sales and use tax due on Internet, mail order, or other out-of-state purchases.”
INDIVIDUAL INCOME TAX: Every person who is a resident of Wisconsin and who has gross income exceeding a certain
amount is subject to Wisconsin income taxes, regardless of where the income is earned.
A person who is a nonresident of Wisconsin is subject to Wisconsin income taxes if he or she has gross income of $2,000
or more from Wisconsin sources, such as personal services performed in Wisconsin or income from a business or property
in Wisconsin.
CORPORATION INCOME OR FRANCHISE TAX: Every corporation organized under the laws of Wisconsin or licensed
to do business in Wisconsin (except certain organizations exempt under sec. 71.26(1)(a) or 71.45(1), Wis. Stats.) is required to file a Wisconsin corporate franchise or income tax return, regardless of whether or not business was transacted.
Unlicensed corporations are also required to file returns for each year they do business or have certain business activities
in Wisconsin.
ESTIMATED TAX FOR INDIVIDUALS: Estimated income tax payments are generally required if you expect to owe $500
or more of income tax with your income tax return. The estimated tax requirement applies to full-year residents, part-year
residents, and nonresidents. Interest may be imposed if you fail to make these payments.
ESTIMATED TAX FOR CORPORATIONS: Corporations must generally make estimated income or franchise tax payments if their current year tax liability will be $500 or more.
UNEMPLOYMENT INSURANCE: For more information contact the Wisconsin Department of Workforce Development.
WORKERS COMPENSATION: For more information contact the Wisconsin Department of Workforce Development.
Remittances for unemployment tax should be made according to Wisconsin Department of Workforce Development instructions. Funds are separate from employee withholding.
18

VI. KEEPING AWARE OF CHANGES IN WISCONSIN TAX LAWS
If you are required to file Wisconsin tax returns, you should be aware of changes in the tax laws, court cases, and other
published guidance which may affect how you file returns and compute tax. Information available from our website includes:
WITHHOLDING TAX UPDATE
The Withholding Tax Update is an annual publication that provides updated material on general withholding tax laws.
The Withholding Tax Update is a supplement to the Wisconsin Employer’s Withholding Tax Guide.
WISCONSIN TAX BULLETIN
The Wisconsin Tax Bulletin is a quarterly publication prepared by the department. The bulletin includes information on
most taxes administered by the department, including sales and use, income, franchise, and excise taxes. It includes up-todate information on new tax laws, interpretations of existing laws, information on filing various types of returns, and on
current tax topics. It also gives a brief excerpt of major Wisconsin tax cases decided by the courts and the Wisconsin Tax
Appeals Commission.
RULES-WISCONSIN ADMINISTRATIVE CODE
The Wisconsin Administrative Code includes administrative rules that interpret the Wisconsin Statutes. Rules have the
force and effect of law. The department has adopted a number of rules concerning interpretations of the various Wisconsin
tax laws.
TOPICAL AND COURT CASE INDEX
The Topical and Court Case Index will help you find a particular Wisconsin Statute, Administrative Rule, Wisconsin Tax
Bulletin article or tax release, publication, Attorney General opinion, or court decision that deals with your particular
Wisconsin tax question.
QUESTIONS? CONTACT US
Wisconsin Department of Revenue
Mail Stop 5-77
P.O. Box 8949
Madison, WI 53708-8949
DORWithholdingTax@wisconsin.gov
(608) 266-2776
revenue.wi.gov

Department of Revenue Office Locations
Offices Providing Daily Assistance (Monday-Friday)
Location
Appleton
Eau Claire
Green Bay
Madison
Milwaukee

Address
265 W. Northland Ave.
718 W. Clairemont Ave.
200 N. Jefferson St., Rm. 526
2135 Rimrock Rd.
819 N. Sixth St. Rm. 408

Telephone
(608) 266-2776
(608) 266-2776
(608) 266-2776
(608) 266-2776
(608) 266-2776

Hours
7:45-4:30
7:45-4:30
7:45-1:00
7:45-4:30
7:45-4:30

Telephone
(608) 266-2776

Hours
7:45-1:00 (Monday only)

Offices Providing Assistance on Mondays Only
Location
Wausau

Address
730 N. Third St.

19

WISCONSIN INCOME TAX WITHHOLDING TABLES AND METHODS
INTRODUCTION
Use the wage-bracket tables to determine the amount of income
tax to be withheld on the following pages in the same way as
those appearing in federal Circular E. There are two alternate
methods of determining the amount of tax to be withheld which
have been approved by the department. The instructions for
these methods appear immediately following the wage-bracket
tables. Employers who desire to use a method other than the
wage-bracket tables or the approved alternate methods must
receive permission from the department before the beginning of
the payroll period for which the employer desires to withhold
the tax by such other method.
An employer has the discretion of withholding an entire
month’s taxes in one pay period when payroll periods are more
than once a month.
SUPPLEMENTAL WAGE PAYMENTS
If supplemental wages - such as bonuses, commissions, or overtime pay - are paid at the same time as regular wages, the
income tax to be withheld should be determined as if the total of
the supplemental and regular wages were a single wage payment for the regular payroll period.

If supplemental wages are paid between regular payroll periods,
the employer may determine the tax to be withheld by adding
the supplemental wages either to the regular wages for the current payroll period or to the regular wages for the last preceding
payroll period within the same calendar year.
As an alternative to the above methods, the withholding on supplemental wage payments may be determined by estimating the
employee’s annual gross salary and applying flat percentages to
the supplemental payments. (These flat percentages may be
used only where supplemental payments are involved; they
cannot be used for determining the withholding liability for
regular wages and salaries.)
Approved Flat Percentages
Annual Gross Salary
At
Least

But Less
Than

%

0

10,910 ........................................ 4.00

10,910

21,820 ........................................ 5.84

21,820

240,190........................................ 6.27

240,190 and over............................................... 7.65

USE OF DAILY OR MISCELLANEOUS TABLES
If an employee has no payroll period, determine the tax to be withheld as if the wages were paid on a “daily or miscellaneous” payroll period. This method requires a determination of the number of days (including Sundays and
holidays) in the period covered by the wage payment. If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), then the number of days must be counted from the date of
payment back to the latest of these three events: (a) the last payment of wages made during the same calendar year,
(b) the date employment commenced if during the same calendar year, or (c) January 1 of the same year.
In cases where an employee is paid for a period of less than 1 week and signs a written statement (under penalties of
perjury) that the employee does not work for wages subject to withholding for any other employer during the same
calendar week, then the employer is permitted to compute the withholding on the basis of a weekly, instead of a daily or miscellaneous payroll period.
Please go to the next page to see the “daily or miscellaneous” charts.

20

SINGLE PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
And the wages are:
At
least

And the number of withholding exemptions claimed is:

0

But
less than

0
9
14
19
24

9
14
19
24
29

29
34
39
44
49

34
34
44
49
54

54
59
64
69
74

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:
$

0
0
0
.20
.40

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

.20
.40

.10
.30

.10
.30

.10
.30

.20

.20

.10

.10

.60
.70
1.00
1.30
1.60

.60
.70
1.00
1.20
1.50

.50
.60
.90
1.20
1.50

.50
.60
.90
1.10
1.40

.50
.60
.90
1.10
1.40

.40
.50
.80
1.00
1.30

.40
.50
.80
1.00
1.20

.30
.40
.70
.90
1.20

.30
.40
.70
.90
1.10

.20
.30
.60
.90
1.10

.20
.30
.60
.80
1.00

59
64
69
74
79

1.90
2.30
2.60
2.90
3.30

1.90
2.20
2.50
2.90
3.20

1.80
2.10
2.50
2.80
3.10

1.70
2.10
2.40
2.70
3.10

1.70
2.00
2.30
2.70
3.00

1.60
1.90
2.30
2.60
2.90

1.60
1.90
2.20
2.50
2.90

1.50
1.80
2.10
2.50
2.80

1.40
1.80
2.10
2.40
2.70

1.40
1.70
2.00
2.30
2.70

1.30
1.60
2.00
2.30
2.60

79
84
89
94
99

84
89
94
99
104

3.60
4.00
4.30
4.70
5.00

3.50
3.90
4.30
4.60
5.00

3.50
3.80
4.20
4.50
4.90

3.40
3.80
4.10
4.50
4.80

3.30
3.70
4.00
4.40
4.70

3.30
3.60
4.00
4.30
4.70

3.20
3.60
3.90
4.30
4.60

3.10
3.50
3.80
4.20
4.50

3.10
3.40
3.80
4.10
4.50

3.00
3.40
3.70
4.10
4.40

2.90
3.30
3.60
4.00
4.30

104
109
114
119
124

109
114
119
124
129

5.40
5.70
6.10
6.40
6.80

5.30
5.70
6.00
6.40
6.70

5.20
5.60
5.90
6.30
6.60

5.20
5.50
5.90
6.20
6.60

5.10
5.50
5.80
6.20
6.50

5.00
5.40
5.70
6.10
6.40

5.00
5.30
5.70
6.00
6.40

4.90
5.20
5.60
5.90
6.30

4.80
5.20
5.50
5.90
6.20

4.80
5.10
5.50
5.80
6.20

4.70
5.00
5.40
5.70
6.10

129
134
139
144
149

134
139
144
149
154

7.10
7.50
7.80
8.20
8.50

7.10
7.40
7.80
8.10
8.50

7.00
7.30
7.70
8.00
8.40

6.90
7.30
7.60
8.00
8.30

6.90
7.20
7.60
7.90
8.30

6.80
7.10
7.50
7.80
8.20

6.70
7.10
7.40
7.80
8.10

6.60
7.00
7.40
7.70
8.10

6.60
6.90
7.30
7.60
8.00

6.50
6.90
7.20
7.60
7.90

6.40
6.80
7.10
7.50
7.80

154
159
164
169
174

159
164
169
174
179

8.90
9.20
9.60
9.90
10.30

8.80
9.20
9.50
9.90
10.20

8.70
9.10
9.50
9.80
10.10

8.70
9.00
9.40
9.70
10.10

8.60
9.00
9.30
9.70
10.00

8.50
8.90
9.20
9.60
9.90

8.50
8.80
9.20
9.50
9.80

8.40
8.80
9.10
9.50
9.80

8.30
8.70
9.00
9.40
9.70

8.30
8.60
9.00
9.30
9.60

8.20
8.50
8.90
9.30
9.60

179
184
189
194
199

184
189
194
199
204

10.60
10.90
11.20
11.50
11.80

10.50
10.80
11.10
11.40
11.80

10.40
10.70
11.10
11.40
11.70

10.40
10.70
11.00
11.30
11.60

10.30
10.60
10.90
11.20
11.60

10.20
10.50
10.90
11.20
11.50

10.20
10.50
10.80
11.10
11.40

10.10
10.40
10.70
11.00
11.30

10.00
10.30
10.70
11.00
11.30

10.00
10.30
10.60
10.90
11.20

9.90
10.20
10.50
10.80
11.10

204
209
214
219
224

209
214
219
224
229

12.10
12.50
12.80
13.10
13.40

12.10
12.40
12.70
13.00
13.30

12.00
12.30
12.60
12.90
13.30

11.90
12.20
12.60
12.90
13.20

11.90
12.20
12.50
12.80
13.10

11.80
12.10
12.40
12.70
13.10

11.70
12.00
12.40
12.70
13.00

11.70
12.00
12.30
12.60
12.90

11.60
11.90
12.20
12.50
12.80

11.50
11.80
12.10
12.50
12.80

11.50
11.80
12.10
12.40
12.70

229
234
239
244
249

234
239
244
249
254

13.70
14.00
14.30
14.60
15.00

13.60
14.00
14.30
14.60
14.90

13.60
13.90
14.20
14.50
14.80

13.50
13.80
14.10
14.40
14.80

13.40
13.70
14.10
14.40
14.70

13.40
13.70
14.00
14.30
14.60

13.30
13.60
13.90
14.20
14.50

13.20
13.50
13.90
14.20
14.50

13.20
13.50
13.80
14.10
14.40

13.10
13.40
13.70
14.00
14.30

13.00
13.30
13.60
14.00
14.30

254
259
264
269
274

259
264
269
274
279

15.30
15.60
15.90
16.20
16.50

15.20
15.50
15.80
16.10
16.50

15.10
15.50
15.80
16.10
16.40

15.10
15.40
15.70
16.00
16.30

15.00
15.30
15.60
15.90
16.30

14.90
15.20
15.60
15.90
16.20

14.90
15.20
15.50
15.80
16.10

14.80
15.10
15.40
15.70
16.00

14.70
15.00
15.40
15.70
16.00

14.70
15.00
15.30
15.60
15.90

14.60
14.90
15.20
15.50
15.80

16.30

16.20

16.10

16.10

16.00

40.00

40.00

39.90

39.80

39.80

0.0627 of the excess over $279 plus:
279

658

16.70

16.60

16.50

16.50

16.40

16.30

0.0765 of the excess over $658 plus:
658

and over

40.40

40.40

40.30

40.20

40.20

40.10

* More than 10 exemptions: Reduce amount from 10 exemption column by .10 for each additional exemption claimed.

21

MARRIED PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
And the wages are:
At
least

And the number of withholding exemptions claimed is:

0

But
less than

0
13
18
23
28

13
18
23
28
33

33
38
43
48
53

38
43
48
53
58

58
63
68
73
78

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:
$

0
0
0
.20
.40

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

.10
.30

.10
.30

.20

.20

.10

.10

.10

.60
.80
1.00
1.20
1.40

.50
.70
.90
1.10
1.40

.50
.70
.90
1.10
1.30

.40
.60
.80
1.00
1.20

.40
.60
.80
1.00
1.20

.30
.50
.70
.90
1.10

.30
.50
.70
.90
1.10

.30
.50
.70
.90
1.10

.20
.40
.60
.80
1.00

.20
.40
.60
.80
1.00

.10
.30
.50
.70
.90

63
68
73
78
83

1.70
2.10
2.40
2.80
3.20

1.70
2.00
2.40
2.70
3.10

1.60
2.00
2.30
2.70
3.00

1.60
1.90
2.30
2.60
3.00

1.50
1.80
2.20
2.50
2.90

1.40
1.80
2.10
2.50
2.80

1.40
1.70
2.10
2.40
2.80

1.30
1.60
2.00
2.30
2.70

1.20
1.60
1.90
2.30
2.60

1.20
1.50
1.90
2.20
2.60

1.10
1.50
1.80
2.20
2.50

83
88
93
98
103

88
93
98
103
108

3.50
3.90
4.30
4.70
5.00

3.50
3.80
4.20
4.60
5.00

3.40
3.80
4.20
4.50
4.90

3.30
3.70
4.10
4.50
4.80

3.30
3.60
4.00
4.40
4.80

3.20
3.60
3.90
4.30
4.70

3.10
3.50
3.90
4.30
4.60

3.10
3.40
3.80
4.20
4.60

3.00
3.40
3.70
4.10
4.50

2.90
3.30
3.70
4.00
4.40

2.90
3.20
3.60
4.00
4.40

108
113
118
123
128

113
118
123
128
133

5.40
5.80
6.20
6.50
6.90

5.40
5.70
6.10
6.50
6.90

5.30
5.70
6.00
6.40
6.80

5.20
5.60
6.00
6.30
6.70

5.10
5.50
5.90
6.30
6.60

5.10
5.50
5.80
6.20
6.60

5.00
5.40
5.80
6.10
6.50

4.90
5.30
5.70
6.10
6.40

4.90
5.20
5.60
6.00
6.40

4.80
5.20
5.60
5.90
6.30

4.70
5.10
5.50
5.90
6.20

133
138
143
148
153

138
143
148
153
158

7.30
7.70
8.10
8.40
8.80

7.20
7.60
8.00
8.40
8.70

7.20
7.50
7.90
8.30
8.70

7.10
7.50
7.80
8.20
8.60

7.00
7.40
7.80
8.20
8.50

7.00
7.30
7.70
8.10
8.50

6.90
7.30
7.60
8.00
8.40

6.80
7.20
7.60
7.90
8.30

6.80
7.10
7.50
7.90
8.30

6.70
7.10
7.40
7.80
8.20

6.60
7.00
7.40
7.70
8.10

158
163
168
173
178

163
168
173
178
183

9.20
9.60
9.90
10.20
10.50

9.10
9.50
9.80
10.10
10.40

9.00
9.40
9.70
10.10
10.40

9.00
9.40
9.70
10.00
10.30

8.90
9.30
9.60
9.90
10.20

8.80
9.20
9.50
9.90
10.20

8.80
9.10
9.50
9.80
10.10

8.70
9.10
9.40
9.70
10.00

8.60
9.00
9.30
9.60
10.00

8.60
8.90
9.30
9.60
9.90

8.50
8.90
9.20
9.50
9.80

183
188
193
198
203

188
193
198
203
208

10.80
11.10
11.50
11.80
12.10

10.80
11.10
11.40
11.70
12.00

10.70
11.00
11.30
11.60
11.90

10.60
10.90
11.20
11.60
11.90

10.50
10.90
11.20
11.50
11.80

10.50
10.80
11.10
11.40
11.70

10.40
10.70
11.00
11.40
11.70

10.30
10.70
11.00
11.30
11.60

10.30
10.60
10.90
11.20
11.50

10.20
10.50
10.80
11.10
11.50

10.10
10.50
10.80
11.10
11.40

208
213
218
223
228

213
218
223
228
233

12.40
12.70
13.00
13.30
13.60

12.30
12.60
12.90
13.30
13.60

12.30
12.60
12.90
13.20
13.50

12.20
12.50
12.80
13.10
13.40

12.10
12.40
12.70
13.10
13.40

12.00
12.40
12.70
13.00
13.30

12.00
12.30
12.60
12.90
13.20

11.90
12.20
12.50
12.90
13.20

11.80
12.20
12.50
12.80
13.10

11.80
12.10
12.40
12.70
13.00

11.70
12.00
12.30
12.60
13.00

233
238
243
248
253

238
243
248
253
258

14.00
14.30
14.60
14.90
15.20

13.90
14.20
14.50
14.80
15.10

13.80
14.10
14.40
14.80
15.10

13.80
14.10
14.40
14.70
15.00

13.70
14.00
14.30
14.60
14.90

13.60
13.90
14.20
14.60
14.90

13.50
13.90
14.20
14.50
14.80

13.50
13.80
14.10
14.40
14.70

13.40
13.70
14.00
14.30
14.70

13.30
13.70
14.00
14.30
14.60

13.30
13.60
13.90
14.20
14.50

258
263
268
273
278

263
268
273
278
283

15.50
15.80
16.20
16.50
16.80

15.50
15.80
16.10
16.40
16.70

15.40
15.70
16.00
16.30
16.60

15.30
15.60
15.90
16.30
16.60

15.30
15.60
15.90
16.20
16.50

15.20
15.50
15.80
16.10
16.40

15.10
15.40
15.70
16.10
16.40

15.00
15.40
15.70
16.00
16.30

15.00
15.30
15.60
15.90
16.20

14.90
15.20
15.50
15.80
16.20

14.80
15.20
15.50
15.80
16.10

283

658

16.90

16.90

16.80

16.50

16.50

16.40

16.30

16.20

40.00

40.00

39.90

39.80

39.80

0.0627 of the excess over $283 plus:
16.70

16.70

16.60

0.0765 of the excess over $658 plus:
658

and over

40.40

40.40

40.30

40.20

40.20

40.10

* More than 10 exemptions: Reduce amount from 10 exemption column by .10 for each additional exemption claimed.

22

SINGLE PERSONS – WEEKLY PAYROLL PERIOD
And the number of withholding exemptions claimed is:

And the wages are:
At
least

0

But
less than

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

0
75
80
85
90

75
80
85
90
95

$

0
0
0
0
0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

95
100
105
110
115

100
105
110
115
120

0
0
0
.10
.30

120
125
130
135
140

125
130
135
140
145

.50
.70
.90
1.10
1.30

.20
.40
.60
.80
1.00

.10
.30
.50
.70

.20
.40

.10

145
150
155
160
165

150
155
160
165
170

1.50
1.70
1.90
2.10
2.30

1.20
1.40
1.60
1.80
2.00

.90
1.10
1.30
1.50
1.70

.60
.80
1.00
1.20
1.40

.30
.50
.70
.90
1.10

.20
.40
.60
.80

.20
.40

.10

170
175
180
185
190

175
180
185
190
195

2.50
2.70
2.90
3.10
3.30

2.20
2.40
2.60
2.80
3.00

1.90
2.10
2.30
2.50
2.70

1.60
1.80
2.00
2.20
2.40

1.30
1.50
1.70
1.90
2.10

1.00
1.20
1.40
1.60
1.80

.60
.80
1.00
1.20
1.40

.30
.50
.70
.90
1.10

.20
.40
.60
.80

.10
.30
.50

.20

195
200
205
210
215

200
205
210
215
220

3.50
3.70
3.90
4.10
4.30

3.20
3.40
3.60
3.80
4.00

2.90
3.10
3.30
3.50
3.70

2.60
2.80
3.00
3.20
3.40

2.30
2.50
2.70
2.90
3.10

2.00
2.20
2.40
2.60
2.80

1.60
1.80
2.00
2.20
2.40

1.30
1.50
1.70
1.90
2.10

1.00
1.20
1.40
1.60
1.80

.70
.90
1.10
1.30
1.50

.40
.60
.80
1.00
1.20

220
225
230
235
240

225
230
235
240
245

4.50
4.70
4.90
5.10
5.30

4.20
4.40
4.60
4.80
5.00

3.90
4.10
4.30
4.50
4.70

3.60
3.80
4.00
4.20
4.40

3.30
3.50
3.70
3.90
4.10

3.00
3.20
3.40
3.60
3.80

2.60
2.80
3.00
3.20
3.40

2.30
2.50
2.70
2.90
3.10

2.00
2.20
2.40
2.60
2.80

1.70
1.90
2.10
2.30
2.50

1.40
1.60
1.80
2.00
2.20

245
250
255
260
265

250
255
260
265
270

5.50
5.70
5.90
6.10
6.30

5.20
5.40
5.60
5.80
6.00

4.90
5.10
5.30
5.50
5.70

4.60
4.80
5.00
5.20
5.40

4.30
4.50
4.70
4.90
5.10

4.00
4.20
4.40
4.60
4.80

3.60
3.80
4.00
4.20
4.40

3.30
3.50
3.70
3.90
4.10

3.00
3.20
3.40
3.60
3.80

2.70
2.90
3.10
3.30
3.50

2.40
2.60
2.80
3.00
3.20

270
275
280
285
290

275
280
285
290
295

6.50
6.70
6.90
7.10
7.30

6.20
6.40
6.60
6.80
7.00

5.90
6.10
6.30
6.50
6.70

5.60
5.80
6.00
6.20
6.40

5.30
5.50
5.70
5.90
6.10

5.00
5.20
5.40
5.60
5.80

4.60
4.80
5.00
5.20
5.40

4.30
4.50
4.70
4.90
5.10

4.00
4.20
4.40
4.60
4.80

3.70
3.90
4.10
4.30
4.50

3.40
3.60
3.80
4.00
4.20

295
300
305
310
315

300
305
310
315
320

7.50
7.70
8.00
8.20
8.40

7.20
7.40
7.70
7.90
8.10

6.90
7.10
7.30
7.60
7.80

6.60
6.80
7.00
7.30
7.50

6.30
6.50
6.70
7.00
7.20

6.00
6.20
6.40
6.70
6.90

5.70
5.90
6.10
6.30
6.60

5.40
5.60
5.80
6.00
6.30

5.10
5.30
5.50
5.70
6.00

4.70
5.00
5.20
5.40
5.60

4.40
4.70
4.90
5.10
5.30

320
325
330
335
340

325
330
335
340
345

8.70
9.10
9.40
9.70
10.10

8.30
8.60
9.00
9.30
9.60

8.00
8.20
8.50
8.80
9.20

7.70
7.90
8.20
8.40
8.70

7.40
7.60
7.90
8.10
8.30

7.10
7.30
7.50
7.80
8.00

6.80
7.00
7.20
7.50
7.70

6.50
6.70
6.90
7.20
7.40

6.20
6.40
6.60
6.80
7.10

5.90
6.10
6.30
6.50
6.80

5.60
5.80
6.00
6.20
6.50

345
350
355
360
365

350
355
360
365
370

10.40
10.70
11.00
11.40
11.70

9.90
10.30
10.60
10.90
11.20

9.50
9.80
10.10
10.50
10.80

9.00
9.40
9.70
10.00
10.30

8.60
8.90
9.20
9.60
9.90

8.20
8.50
8.80
9.10
9.40

7.90
8.10
8.40
8.70
9.00

7.60
7.80
8.10
8.30
8.50

7.30
7.50
7.70
8.00
8.20

7.00
7.20
7.40
7.70
7.90

6.70
6.90
7.10
7.40
7.60

370
375
380
385
390

375
380
385
390
395

12.00
12.30
12.70
13.00
13.30

11.60
11.90
12.20
12.60
12.90

11.10
11.40
11.80
12.10
12.40

10.70
11.00
11.30
11.70
12.00

10.20
10.60
10.90
11.20
11.50

9.80
10.10
10.40
10.80
11.10

9.30
9.70
10.00
10.30
10.60

8.90
9.20
9.50
9.90
10.20

8.40
8.80
9.10
9.40
9.70

8.10
8.30
8.60
9.00
9.30

7.80
8.00
8.20
8.50
8.80

23

SINGLE PERSONS – WEEKLY PAYROLL PERIOD (Cont’d.)
And the number of withholding exemptions claimed is:

And the wages are:
At
least

24

But
less than

0

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

395
400
405
410
415

400
405
410
415
420

$ 13.70
14.00
14.30
14.60
15.00

$ 13.20
13.50
13.90
14.20
14.50

$ 12.80
13.10
13.40
13.70
14.10

$ 12.30
12.60
13.00
13.30
13.60

$ 11.90
12.20
12.50
12.80
13.20

$ 11.40
11.70
12.10
12.40
12.70

$ 11.00
11.30
11.60
11.90
12.30

$ 10.50
10.80
11.20
11.50
11.80

$ 10.10
10.40
10.70
11.00
11.40

$

9.60
9.90
10.30
10.60
10.90

$

9.20
9.50
9.80
10.10
10.50

420
425
430
435
440

425
430
435
440
445

15.30
15.60
15.90
16.30
16.60

14.80
15.20
15.50
15.80
16.10

14.40
14.70
15.00
15.40
15.70

13.90
14.30
14.60
14.90
15.30

13.50
13.80
14.10
14.50
14.80

13.00
13.40
13.70
14.00
14.40

12.60
12.90
13.20
13.60
13.90

12.10
12.50
12.80
13.10
13.50

11.70
12.00
12.40
12.70
13.00

11.20
11.60
11.90
12.20
12.60

10.80
11.10
11.50
11.80
12.10

445
450
455
460
465

450
455
460
465
470

16.90
17.30
17.60
17.90
18.20

16.50
16.80
17.10
17.50
17.80

16.00
16.40
16.70
17.00
17.30

15.60
15.90
16.20
16.60
16.90

15.10
15.50
15.80
16.10
16.40

14.70
15.00
15.30
15.70
16.00

14.20
14.60
14.90
15.20
15.50

13.80
14.10
14.40
14.80
15.10

13.30
13.70
14.00
14.30
14.60

12.90
13.20
13.50
13.90
14.20

12.40
12.80
13.10
13.40
13.70

470
475
480
485
490

475
480
485
490
495

18.60
18.90
19.20
19.50
19.90

18.10
18.40
18.80
19.10
19.40

17.70
18.00
18.30
18.60
19.00

17.20
17.50
17.90
18.20
18.50

16.80
17.10
17.40
17.70
18.10

16.30
16.60
17.00
17.30
17.60

15.90
16.20
16.50
16.80
17.20

15.40
15.70
16.10
16.40
16.70

15.00
15.30
15.60
15.90
16.30

14.50
14.80
15.20
15.50
15.80

14.10
14.40
14.70
15.00
15.40

495
500
505
510
515

500
505
510
515
520

20.20
20.50
20.90
21.20
21.60

19.70
20.10
20.40
20.70
21.10

19.30
19.60
20.00
20.30
20.60

18.80
19.20
19.50
19.80
20.20

18.40
18.70
19.10
19.40
19.70

18.00
18.30
18.60
18.90
19.30

17.50
17.80
18.20
18.50
18.80

17.10
17.40
17.70
18.00
18.40

16.60
16.90
17.30
17.60
17.90

16.20
16.50
16.80
17.10
17.50

15.70
16.00
16.40
16.70
17.00

520
525
530
535
540

525
530
535
540
545

21.90
22.30
22.60
23.00
23.30

21.40
21.80
22.10
22.50
22.80

21.00
21.30
21.70
22.00
22.40

20.50
20.80
21.20
21.50
21.90

20.00
20.40
20.70
21.00
21.40

19.60
19.90
20.20
20.60
20.90

19.10
19.50
19.80
20.10
20.40

18.70
19.00
19.30
19.70
20.00

18.20
18.60
18.90
19.20
19.50

17.80
18.10
18.40
18.80
19.10

17.30
17.70
18.00
18.30
18.60

545
550
555
560
565

550
555
560
565
570

23.70
24.00
24.40
24.70
25.10

23.20
23.50
23.90
24.20
24.60

22.70
23.10
23.40
23.80
24.10

22.20
22.60
22.90
23.30
23.60

21.70
22.10
22.40
22.80
23.10

21.30
21.60
22.00
22.30
22.70

20.80
21.10
21.50
21.80
22.20

20.30
20.60
21.00
21.40
21.70

19.90
20.20
20.50
20.90
21.20

19.40
19.80
20.10
20.40
20.70

19.00
19.30
19.60
20.00
20.30

570
575
580
585
590

575
580
585
590
595

25.40
25.80
26.10
26.50
26.80

24.90
25.30
25.60
26.00
26.40

24.50
24.80
25.20
25.50
25.90

24.00
24.30
24.70
25.00
25.40

23.50
23.90
24.20
24.60
24.90

23.00
23.40
23.70
24.10
24.40

22.50
22.90
23.20
23.60
23.90

22.10
22.40
22.80
23.10
23.50

21.60
21.90
22.30
22.60
23.00

21.10
21.40
21.80
22.10
22.50

20.60
21.00
21.30
21.70
22.00

595
600
605
610
615

600
605
610
615
620

27.20
27.50
27.90
28.20
28.60

26.70
27.10
27.40
27.80
28.10

26.20
26.60
26.90
27.30
27.60

25.70
26.10
26.40
26.80
27.10

25.30
25.60
26.00
26.30
26.70

24.80
25.10
25.50
25.80
26.20

24.30
24.60
25.00
25.30
25.70

23.80
24.20
24.50
24.90
25.20

23.30
23.70
24.00
24.40
24.70

22.80
23.20
23.50
23.90
24.20

22.40
22.70
23.10
23.40
23.80

620
625
630
635
640

625
630
635
640
645

28.90
29.30
29.60
30.00
30.30

28.50
28.80
29.20
29.50
29.90

28.00
28.30
28.70
29.00
29.40

27.50
27.80
28.20
28.50
28.90

27.00
27.40
27.70
28.10
28.40

26.50
26.90
27.20
27.60
27.90

26.00
26.40
26.70
27.10
27.50

25.60
25.90
26.30
26.60
27.00

25.10
25.40
25.80
26.10
26.50

24.60
25.00
25.30
25.70
26.00

24.10
24.50
24.80
25.20
25.50

645
650
655
660
665

650
655
660
665
670

30.70
31.00
31.40
31.80
32.10

30.20
30.60
30.90
31.30
31.60

29.70
30.10
30.40
30.80
31.10

29.20
29.60
30.00
30.30
30.70

28.80
29.10
29.50
29.80
30.20

28.30
28.60
29.00
29.30
29.70

27.80
28.20
28.50
28.90
29.20

27.30
27.70
28.00
28.40
28.70

26.80
27.20
27.50
27.90
28.20

26.40
26.70
27.10
27.40
27.80

25.90
26.20
26.60
26.90
27.30

670
675
680
685
690

675
680
685
690
695

32.50
32.80
33.20
33.50
33.90

32.00
32.30
32.70
33.00
33.40

31.50
31.80
32.20
32.50
32.90

31.00
31.40
31.70
32.10
32.40

30.50
30.90
31.20
31.60
31.90

30.00
30.40
30.70
31.10
31.40

29.60
29.90
30.30
30.60
31.00

29.10
29.40
29.80
30.10
30.50

28.60
28.90
29.30
29.60
30.00

28.10
28.50
28.80
29.20
29.50

27.60
28.00
28.30
28.70
29.00

695
700
705
710
715

700
705
710
715
720

34.20
34.60
34.90
35.30
35.60

33.70
34.10
34.40
34.80
35.10

33.20
33.60
33.90
34.30
34.60

32.80
33.10
33.50
33.80
34.20

32.30
32.60
33.00
33.30
33.70

31.80
32.10
32.50
32.80
33.20

31.30
31.70
32.00
32.40
32.70

30.80
31.20
31.50
31.90
32.20

30.30
30.70
31.10
31.40
31.80

29.90
30.20
30.60
30.90
31.30

29.40
29.70
30.10
30.40
30.80

SINGLE PERSONS – WEEKLY PAYROLL PERIOD (Cont’d.)
And the wages are:
At
least

But
less than

And the number of withholding exemptions claimed is:

0

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

720
725
730
735
740

725
730
735
740
745

$ 36.00
36.30
36.70
37.00
37.40

$ 35.50
35.80
36.20
36.50
36.90

$ 35.00
35.40
35.70
36.10
36.40

$ 34.50
34.90
35.20
35.60
35.90

$ 34.00
34.40
34.70
35.10
35.40

$ 33.60
33.90
34.30
34.60
35.00

$ 33.10
33.40
33.80
34.10
34.50

$ 32.60
32.90
33.30
33.60
34.00

$ 32.10
32.50
32.80
33.20
33.50

$ 31.60
32.00
32.30
32.70
33.00

$ 31.10
31.50
31.80
32.20
32.50

745
750
755
760
765

750
755
760
765
770

37.70
38.10
38.40
38.80
39.10

37.20
37.60
37.90
38.30
38.60

36.80
37.10
37.50
37.80
38.20

36.30
36.60
37.00
37.30
37.70

35.80
36.10
36.50
36.80
37.20

35.30
35.70
36.00
36.40
36.70

34.80
35.20
35.50
35.90
36.20

34.30
34.70
35.00
35.40
35.70

33.90
34.20
34.60
34.90
35.30

33.40
33.70
34.10
34.40
34.80

32.90
33.20
33.60
33.90
34.30

770
775
780
785
790

775
780
785
790
795

39.50
39.80
40.20
40.50
40.90

39.00
39.30
39.70
40.00
40.40

38.50
38.90
39.20
39.60
39.90

38.00
38.40
38.70
39.10
39.40

37.50
37.90
38.20
38.60
39.00

37.10
37.40
37.80
38.10
38.50

36.60
36.90
37.30
37.60
38.00

36.10
36.40
36.80
37.20
37.50

35.60
36.00
36.30
36.70
37.00

35.10
35.50
35.80
36.20
36.50

34.70
35.00
35.40
35.70
36.10

795
800
805
810
815

800
805
810
815
820

41.20
41.60
41.90
42.30
42.60

40.70
41.10
41.50
41.80
42.20

40.30
40.60
41.00
41.30
41.70

39.80
40.10
40.50
40.80
41.20

39.30
39.70
40.00
40.40
40.70

38.80
39.20
39.50
39.90
40.20

38.30
38.70
39.00
39.40
39.70

37.90
38.20
38.60
38.90
39.30

37.40
37.70
38.10
38.40
38.80

36.90
37.20
37.60
37.90
38.30

36.40
36.80
37.10
37.50
37.80

820
825
830
835
840

825
830
835
840
845

43.00
43.30
43.70
44.00
44.40

42.50
42.90
43.20
43.60
43.90

42.00
42.40
42.70
43.10
43.40

41.50
41.90
42.20
42.60
42.90

41.10
41.40
41.80
42.10
42.50

40.60
40.90
41.30
41.60
42.00

40.10
40.40
40.80
41.10
41.50

39.60
40.00
40.30
40.70
41.00

39.10
39.50
39.80
40.20
40.50

38.60
39.00
39.30
39.70
40.00

38.20
38.50
38.90
39.20
39.60

845
850
855
860
865

850
855
860
865
870

44.70
45.10
45.40
45.80
46.10

44.30
44.60
45.00
45.30
45.70

43.80
44.10
44.50
44.80
45.20

43.30
43.60
44.00
44.30
44.70

42.80
43.20
43.50
43.90
44.20

42.30
42.70
43.00
43.40
43.70

41.80
42.20
42.60
42.90
43.30

41.40
41.70
42.10
42.40
42.80

40.90
41.20
41.60
41.90
42.30

40.40
40.80
41.10
41.50
41.80

39.90
40.30
40.60
41.00
41.30

870
875
880
885
890

875
880
885
890
895

46.50
46.80
47.20
47.60
47.90

46.00
46.40
46.70
47.10
47.40

45.50
45.90
46.20
46.60
46.90

45.10
45.40
45.80
46.10
46.50

44.60
44.90
45.30
45.60
46.00

44.10
44.40
44.80
45.10
45.50

43.60
44.00
44.30
44.70
45.00

43.10
43.50
43.80
44.20
44.50

42.60
43.00
43.30
43.70
44.00

42.20
42.50
42.90
43.20
43.60

41.70
42.00
42.40
42.70
43.10

895
900
905
910
915

900
905
910
915
920

48.30
48.60
49.00
49.30
49.70

47.80
48.10
48.50
48.80
49.20

47.30
47.60
48.00
48.30
48.70

46.80
47.20
47.50
47.90
48.20

46.30
46.70
47.00
47.40
47.70

45.80
46.20
46.50
46.90
47.20

45.40
45.70
46.10
46.40
46.80

44.90
45.20
45.60
45.90
46.30

44.40
44.70
45.10
45.40
45.80

43.90
44.30
44.60
45.00
45.30

43.40
43.80
44.10
44.50
44.80

920
925
930
935
940

925
930
935
940
945

50.00
50.40
50.70
51.10
51.40

49.50
49.90
50.20
50.60
50.90

49.00
49.40
49.70
50.10
50.40

48.60
48.90
49.30
49.60
50.00

48.10
48.40
48.80
49.10
49.50

47.60
47.90
48.30
48.70
49.00

47.10
47.50
47.80
48.20
48.50

46.60
47.00
47.30
47.70
48.00

46.10
46.50
46.90
47.20
47.60

45.70
46.00
46.40
46.70
47.10

45.20
45.50
45.90
46.20
46.60

945
950
955
960
965

950
955
960
965
970

51.80
52.10
52.50
52.80
53.20

51.30
51.60
52.00
52.30
52.70

50.80
51.20
51.50
51.90
52.20

50.30
50.70
51.00
51.40
51.70

49.80
50.20
50.50
50.90
51.20

49.40
49.70
50.10
50.40
50.80

48.90
49.20
49.60
49.90
50.30

48.40
48.70
49.10
49.40
49.80

47.90
48.30
48.60
49.00
49.30

47.40
47.80
48.10
48.50
48.80

46.90
47.30
47.60
48.00
48.30

970
975
980
985
990

975
980
985
990
995

53.50
53.90
54.20
54.60
54.90

53.00
53.40
53.70
54.10
54.40

52.60
52.90
53.30
53.60
54.00

52.10
52.40
52.80
53.10
53.50

51.60
51.90
52.30
52.60
53.00

51.10
51.50
51.80
52.20
52.50

50.60
51.00
51.30
51.70
52.00

50.10
50.50
50.80
51.20
51.50

49.70
50.00
50.40
50.70
51.10

49.20
49.50
49.90
50.20
50.60

48.70
49.00
49.40
49.70
50.10

995
1,000

1000
1,005

55.30
55.60

54.80
55.10

54.30
54.70

53.80
54.20

53.30
53.70

52.90
53.20

52.40
52.70

51.90
52.30

51.40
51.80

50.90
51.30

50.50
50.80

1,005

1,210

55.80

55.30

54.80

52.90

52.40

51.90

51.50

51.00

1,210

4,619

70.20

69.70

0.0627 of the excess over $1210 plus:
69.20
68.80
68.30
67.80

67.30

66.80

66.30

65.90

65.40

281.10

280.60

280.10

279.60

279.10

0.070224 of the excess over $1005 plus:
54.40

53.90

53.40

0.0765 of the excess over $4619 plus:
4619

and over

283.90

283.50

283.00

282.50

282.00

281.50

* More than 10 exemptions: Reduce amount from 10 exemption column by .40 for each additional exemption claimed.

25

MARRIED PERSONS – WEEKLY PAYROLL PERIOD
And the number of withholding exemptions claimed is:

And the wages are:
At
least

26

0

But
less than

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

0
105
110
115
120

105
110
115
120
125

$

0
0
0
0
0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0 $

0

125
130
135
140
145

130
135
140
145
150

0
0
0
0
0

150
155
160
165
170

155
160
165
170
175

0
.20
.40
.60
.80

.10
.30
.50

.20

175
180
185
190
195

180
185
190
195
200

1.00
1.20
1.40
1.60
1.80

.70
.90
1.10
1.30
1.50

.40
.60
.80
1.00
1.20

.10
.30
.50
.70
.90

.20
.40
.60

.10
.30

200
205
210
215
220

205
210
215
220
225

2.00
2.20
2.40
2.60
2.80

1.70
1.90
2.10
2.30
2.50

1.40
1.60
1.80
2.00
2.20

1.10
1.30
1.50
1.70
1.90

.80
1.00
1.20
1.40
1.60

.50
.70
.90
1.10
1.30

.20
.40
.60
.80
1.00

.10
.30
.50
.70

.20
.40

.10

225
230
235
240
245

230
235
240
245
250

3.00
3.20
3.40
3.60
3.80

2.70
2.90
3.10
3.30
3.50

2.40
2.60
2.80
3.00
3.20

2.10
2.30
2.50
2.70
2.90

1.80
2.00
2.20
2.40
2.60

1.50
1.70
1.90
2.10
2.30

1.20
1.40
1.60
1.80
2.00

.90
1.10
1.30
1.50
1.70

.60
.80
1.00
1.20
1.40

.30
.50
.70
.90
1.10

.20
.40
.60
.80

250
255
260
265
270

255
260
265
270
275

4.00
4.20
4.40
4.60
4.80

3.70
3.90
4.10
4.30
4.50

3.40
3.60
3.80
4.00
4.20

3.10
3.30
3.50
3.70
3.90

2.80
3.00
3.20
3.40
3.60

2.50
2.70
2.90
3.10
3.30

2.20
2.40
2.60
2.80
3.00

1.90
2.10
2.30
2.50
2.70

1.60
1.80
2.00
2.20
2.40

1.30
1.50
1.70
1.90
2.10

1.00
1.20
1.40
1.60
1.80

275
280
285
290
295

280
285
290
295
300

5.00
5.20
5.40
5.60
5.80

4.70
4.90
5.10
5.30
5.50

4.40
4.60
4.80
5.00
5.20

4.10
4.30
4.50
4.70
4.90

3.80
4.00
4.20
4.40
4.60

3.50
3.70
3.90
4.10
4.30

3.20
3.40
3.60
3.80
4.00

2.90
3.10
3.30
3.50
3.70

2.60
2.80
3.00
3.20
3.40

2.30
2.50
2.70
2.90
3.10

2.00
2.20
2.40
2.60
2.80

300
305
310
315
320

305
310
315
320
325

6.00
6.20
6.40
6.60
6.80

5.70
5.90
6.10
6.30
6.50

5.40
5.60
5.80
6.00
6.20

5.10
5.30
5.50
5.70
5.90

4.80
5.00
5.20
5.40
5.60

4.50
4.70
4.90
5.10
5.30

4.20
4.40
4.60
4.80
5.00

3.90
4.10
4.30
4.50
4.70

3.60
3.80
4.00
4.20
4.40

3.30
3.50
3.70
3.90
4.10

3.00
3.20
3.40
3.60
3.80

325
330
335
340
345

330
335
340
345
350

7.00
7.20
7.40
7.60
7.80

6.70
6.90
7.10
7.30
7.50

6.40
6.60
6.80
7.00
7.20

6.10
6.30
6.50
6.70
6.90

5.80
6.00
6.20
6.40
6.60

5.50
5.70
5.90
6.10
6.30

5.20
5.40
5.60
5.80
6.00

4.90
5.10
5.30
5.50
5.70

4.60
4.80
5.00
5.20
5.40

4.30
4.50
4.70
4.90
5.10

4.00
4.20
4.40
4.60
4.80

350
355
360
365
370

355
360
365
370
375

8.00
8.20
8.50
8.80
9.10

7.70
7.90
8.10
8.30
8.60

7.40
7.60
7.80
8.00
8.20

7.10
7.30
7.50
7.70
7.90

6.80
7.00
7.20
7.40
7.60

6.50
6.70
6.90
7.10
7.30

6.20
6.40
6.60
6.80
7.00

5.90
6.10
6.30
6.50
6.70

5.60
5.80
6.00
6.20
6.40

5.30
5.50
5.70
5.90
6.10

5.00
5.20
5.40
5.60
5.80

375
380
385
390
395

380
385
390
395
400

9.30
9.60
9.90
10.20
10.50

8.90
9.20
9.50
9.80
10.10

8.40
8.70
9.00
9.30
9.60

8.10
8.30
8.60
8.90
9.20

7.80
8.00
8.20
8.40
8.70

7.50
7.70
7.90
8.10
8.30

7.20
7.40
7.60
7.80
8.00

6.90
7.10
7.30
7.50
7.70

6.60
6.80
7.00
7.20
7.40

6.30
6.50
6.70
6.90
7.10

6.00
6.20
6.40
6.60
6.80

400
405
410
415
420

405
410
415
420
425

10.80
11.10
11.40
11.80
12.10

10.40
10.60
11.00
11.30
11.70

9.90
10.20
10.50
10.90
11.20

9.50
9.80
10.10
10.40
10.80

9.00
9.30
9.60
10.00
10.30

8.60
8.90
9.20
9.50
9.90

8.20
8.40
8.70
9.10
9.40

7.90
8.10
8.30
8.60
9.00

7.60
7.80
8.00
8.20
8.50

7.30
7.50
7.70
7.90
8.20

7.00
7.20
7.40
7.60
7.90

MARRIED PERSONS – WEEKLY PAYROLL PERIOD (Cont’d.)
And the number of withholding exemptions claimed is:

And the wages are:
At
least

But
less than

0

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

425
430
435
440
445

430
435
440
445
450

$ 12.50
12.80
13.20
13.50
13.90

$ 12.00
12.40
12.70
13.10
13.40

$ 11.60
11.90
12.30
12.60
13.00

$ 11.10
11.50
11.80
12.20
12.50

$ 10.70
11.00
11.40
11.70
12.10

$ 10.20
10.60
10.90
11.30
11.60

$

9.80
10.10
10.50
10.80
11.20

$

9.30
9.70
10.00
10.40
10.70

$

8.90
9.20
9.60
9.90
10.30

$

8.40 $
8.80
9.10
9.50
9.80

8.10
8.30
8.70
9.00
9.40

450
455
460
465
470

455
460
465
470
475

14.20
14.60
14.90
15.30
15.60

13.80
14.10
14.50
14.80
15.20

13.30
13.70
14.00
14.40
14.70

12.90
13.20
13.60
13.90
14.30

12.40
12.80
13.10
13.50
13.80

12.00
12.30
12.70
13.00
13.40

11.50
11.90
12.20
12.60
12.90

11.10
11.40
11.80
12.10
12.50

10.60
11.00
11.30
11.70
12.00

10.20
10.50
10.90
11.20
11.60

9.70
10.10
10.40
10.80
11.10

475
480
485
490
495

480
485
490
495
500

16.00
16.30
16.70
17.00
17.40

15.50
15.90
16.20
16.60
16.90

15.10
15.40
15.80
16.10
16.50

14.60
15.00
15.30
15.70
16.00

14.20
14.50
14.90
15.20
15.60

13.70
14.10
14.40
14.80
15.10

13.30
13.60
14.00
14.30
14.70

12.80
13.20
13.50
13.90
14.20

12.40
12.70
13.10
13.40
13.80

11.90
12.30
12.60
13.00
13.30

11.50
11.80
12.20
12.50
12.90

500
505
510
515
520

505
510
515
520
525

17.70
18.10
18.40
18.80
19.10

17.30
17.60
18.00
18.30
18.70

16.80
17.20
17.50
17.90
18.20

16.40
16.70
17.10
17.40
17.80

15.90
16.30
16.60
17.00
17.30

15.50
15.80
16.20
16.50
16.90

15.00
15.40
15.70
16.10
16.40

14.60
14.90
15.30
15.60
16.00

14.10
14.50
14.80
15.20
15.50

13.70
14.00
14.40
14.70
15.10

13.20
13.60
13.90
14.30
14.60

525
530
535
540
545

530
535
540
545
550

19.50
19.80
20.20
20.50
20.90

19.00
19.40
19.70
20.10
20.40

18.60
18.90
19.30
19.60
20.00

18.10
18.50
18.80
19.20
19.50

17.70
18.00
18.40
18.70
19.10

17.20
17.60
17.90
18.30
18.60

16.80
17.10
17.50
17.80
18.20

16.30
16.70
17.00
17.40
17.70

15.90
16.20
16.60
16.90
17.30

15.40
15.80
16.10
16.50
16.80

15.00
15.30
15.70
16.00
16.40

550
555
560
565
570

555
560
565
570
575

21.30
21.60
22.00
22.40
22.80

20.80
21.10
21.50
21.90
22.30

20.30
20.70
21.00
21.40
21.80

19.90
20.20
20.60
20.90
21.30

19.40
19.80
20.10
20.50
20.80

19.00
19.30
19.70
20.00
20.40

18.50
18.90
19.20
19.60
19.90

18.10
18.40
18.80
19.10
19.50

17.60
18.00
18.30
18.70
19.00

17.20
17.50
17.90
18.20
18.60

16.70
17.10
17.40
17.80
18.10

575
580
585
590
595

580
585
590
595
600

23.10
23.50
23.90
24.30
24.60

22.70
23.00
23.40
23.80
24.20

22.20
22.50
22.90
23.30
23.70

21.70
22.10
22.40
22.80
23.20

21.20
21.60
22.00
22.30
22.70

20.70
21.10
21.50
21.90
22.20

20.30
20.60
21.00
21.40
21.70

19.80
20.20
20.50
20.90
21.30

19.40
19.70
20.10
20.40
20.80

18.90
19.30
19.60
20.00
20.30

18.50
18.80
19.20
19.50
19.90

600
605
610
615
620

605
610
615
620
625

25.00
25.40
25.80
26.10
26.50

24.50
24.90
25.30
25.70
26.00

24.10
24.40
24.80
25.20
25.60

23.60
23.90
24.30
24.70
25.10

23.10
23.50
23.80
24.20
24.60

22.60
23.00
23.40
23.70
24.10

22.10
22.50
22.90
23.30
23.60

21.60
22.00
22.40
22.80
23.10

21.20
21.50
21.90
22.30
22.70

20.70
21.10
21.40
21.80
22.20

20.20
20.60
20.90
21.30
21.70

625
630
635
640
645

630
635
640
645
650

26.90
27.30
27.70
28.00
28.40

26.40
26.80
27.20
27.50
27.90

25.90
26.30
26.70
27.10
27.40

25.50
25.80
26.20
26.60
27.00

25.00
25.30
25.70
26.10
26.50

24.50
24.90
25.20
25.60
26.00

24.00
24.40
24.80
25.10
25.50

23.50
23.90
24.30
24.70
25.00

23.00
23.40
23.80
24.20
24.50

22.60
22.90
23.30
23.70
24.10

22.10
22.50
22.80
23.20
23.60

650
655
660
665
670

655
660
665
670
675

28.80
29.20
29.50
29.90
30.30

28.30
28.70
29.00
29.40
29.80

27.80
28.20
28.60
28.90
29.30

27.30
27.70
28.10
28.50
28.80

26.80
27.20
27.60
28.00
28.40

26.40
26.70
27.10
27.50
27.90

25.90
26.30
26.60
27.00
27.40

25.40
25.80
26.20
26.50
26.90

24.90
25.30
25.70
26.00
26.40

24.40
24.80
25.20
25.60
25.90

24.00
24.30
24.70
25.10
25.50

675
680
685
690
695

680
685
690
695
700

30.70
31.00
31.40
31.80
32.20

30.20
30.60
30.90
31.30
31.70

29.70
30.10
30.40
30.80
31.20

29.20
29.60
30.00
30.30
30.70

28.70
29.10
29.50
29.90
30.20

28.20
28.60
29.00
29.40
29.80

27.80
28.10
28.50
28.90
29.30

27.30
27.70
28.00
28.40
28.80

26.80
27.20
27.60
27.90
28.30

26.30
26.70
27.10
27.40
27.80

25.80
26.20
26.60
27.00
27.30

700
705
710
715
720

705
710
715
720
725

32.50
32.90
33.30
33.70
34.00

32.10
32.40
32.80
33.20
33.60

31.60
32.00
32.30
32.70
33.10

31.10
31.50
31.80
32.20
32.60

30.60
31.00
31.40
31.70
32.10

30.10
30.50
30.90
31.30
31.60

29.60
30.00
30.40
30.80
31.20

29.20
29.50
29.90
30.30
30.70

28.70
29.10
29.40
29.80
30.20

28.20
28.60
29.00
29.30
29.70

27.70
28.10
28.50
28.80
29.20

725
730
735
740
745

730
735
740
745
750

34.40
34.80
35.20
35.60
35.90

33.90
34.30
34.70
35.10
35.40

33.50
33.80
34.20
34.60
35.00

33.00
33.40
33.70
34.10
34.50

32.50
32.90
33.20
33.60
34.00

32.00
32.40
32.80
33.10
33.50

31.50
31.90
32.30
32.70
33.00

31.00
31.40
31.80
32.20
32.60

30.60
30.90
31.30
31.70
32.10

30.10
30.50
30.80
31.20
31.60

29.60
30.00
30.40
30.70
31.10

27

MARRIED PERSONS – WEEKLY PAYROLL PERIOD (Cont’d.)
And the wages are:
At
least

But
less than

And the number of withholding exemptions claimed is:

0

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

750
755
760
765
770

755
760
765
770
775

$ 36.30
36.70
37.10
37.40
37.80

$ 35.80
36.20
36.60
36.90
37.30

$ 35.30
35.70
36.10
36.50
36.80

$ 34.90
35.20
35.60
36.00
36.40

$ 34.40
34.80
35.10
35.50
35.90

$ 33.90
34.30
34.60
35.00
35.40

$ 33.40
33.80
34.20
34.50
34.90

$ 32.90
33.30
33.70
34.10
34.40

$ 32.40
32.80
33.20
33.60
33.90

$ 32.00 $ 31.50
32.30
31.90
32.70
32.20
33.10
32.60
33.50
33.00

775
780
785
790
795

780
785
790
795
800

38.20
38.60
38.90
39.30
39.70

37.70
38.10
38.50
38.80
39.20

37.20
37.60
38.00
38.30
38.70

36.70
37.10
37.50
37.90
38.20

36.30
36.60
37.00
37.40
37.80

35.80
36.10
36.50
36.90
37.30

35.30
35.70
36.00
36.40
36.80

34.80
35.20
35.60
35.90
36.30

34.30
34.70
35.10
35.50
35.80

33.80
34.20
34.60
35.00
35.30

33.40
33.70
34.10
34.50
34.90

800
805
810
815
820

805
810
815
820
825

40.10
40.40
40.80
41.20
41.60

39.60
40.00
40.30
40.70
41.10

39.10
39.50
39.90
40.20
40.60

38.60
39.00
39.40
39.70
40.10

38.10
38.50
38.90
39.30
39.60

37.70
38.00
38.40
38.80
39.20

37.20
37.50
37.90
38.30
38.70

36.70
37.10
37.40
37.80
38.20

36.20
36.60
37.00
37.30
37.70

35.70
36.10
36.50
36.90
37.20

35.20
35.60
36.00
36.40
36.70

825
830
835
840
845

830
835
840
845
850

41.90
42.30
42.70
43.10
43.50

41.50
41.80
42.20
42.60
43.00

41.00
41.40
41.70
42.10
42.50

40.50
40.90
41.30
41.60
42.00

40.00
40.40
40.80
41.10
41.50

39.50
39.90
40.30
40.70
41.00

39.10
39.40
39.80
40.20
40.60

38.60
38.90
39.30
39.70
40.10

38.10
38.50
38.80
39.20
39.60

37.60
38.00
38.40
38.70
39.10

37.10
37.50
37.90
38.30
38.60

850
855
860
865
870

855
860
865
870
875

43.80
44.20
44.60
45.00
45.30

43.30
43.70
44.10
44.50
44.80

42.90
43.20
43.60
44.00
44.40

42.40
42.80
43.10
43.50
43.90

41.90
42.30
42.70
43.00
43.40

41.40
41.80
42.20
42.50
42.90

40.90
41.30
41.70
42.10
42.40

40.50
40.80
41.20
41.60
42.00

40.00
40.30
40.70
41.10
41.50

39.50
39.90
40.20
40.60
41.00

39.00
39.40
39.80
40.10
40.50

875
880
885
890
895

880
885
890
895
900

45.70
46.10
46.50
46.80
47.20

45.20
45.60
46.00
46.40
46.70

44.70
45.10
45.50
45.90
46.20

44.30
44.60
45.00
45.40
45.80

43.80
44.20
44.50
44.90
45.30

43.30
43.70
44.00
44.40
44.80

42.80
43.20
43.60
43.90
44.30

42.30
42.70
43.10
43.50
43.80

41.80
42.20
42.60
43.00
43.40

41.40
41.70
42.10
42.50
42.90

40.90
41.30
41.60
42.00
42.40

900
905
910
915
920

905
910
915
920
925

47.60
48.00
48.30
48.70
49.10

47.10
47.50
47.90
48.20
48.60

46.60
47.00
47.40
47.80
48.10

46.10
46.50
46.90
47.30
47.60

45.70
46.00
46.40
46.80
47.20

45.20
45.60
45.90
46.30
46.70

44.70
45.10
45.40
45.80
46.20

44.20
44.60
45.00
45.30
45.70

43.70
44.10
44.50
44.90
45.20

43.20
43.60
44.00
44.40
44.80

42.80
43.10
43.50
43.90
44.30

925
930
935
940
945

930
935
940
945
950

49.50
49.80
50.20
50.60
51.00

49.00
49.40
49.70
50.10
50.50

48.50
48.90
49.30
49.60
50.00

48.00
48.40
48.80
49.20
49.50

47.50
47.90
48.30
48.70
49.00

47.10
47.40
47.80
48.20
48.60

46.60
47.00
47.30
47.70
48.10

46.10
46.50
46.80
47.20
47.60

45.60
46.00
46.40
46.70
47.10

45.10
45.50
45.90
46.30
46.60

44.60
45.00
45.40
45.80
46.20

950
955
960
965
970

955
960
965
970
975

51.40
51.70
52.10
52.50
52.90

50.90
51.20
51.60
52.00
52.40

50.40
50.80
51.10
51.50
51.90

49.90
50.30
50.70
51.00
51.40

49.40
49.80
50.20
50.60
50.90

48.90
49.30
49.70
50.10
50.40

48.50
48.80
49.20
49.60
50.00

48.00
48.40
48.70
49.10
49.50

47.50
47.90
48.20
48.60
49.00

47.00
47.40
47.80
48.10
48.50

46.50
46.90
47.30
47.70
48.00

975
980
985
990
995

980
985
990
995
1,000

53.20
53.60
54.00
54.40
54.70

52.70
53.10
53.50
53.90
54.30

52.30
52.60
53.00
53.40
53.80

51.80
52.20
52.50
52.90
53.30

51.30
51.70
52.10
52.40
52.80

50.80
51.20
51.60
51.90
52.30

50.30
50.70
51.10
51.50
51.80

49.90
50.20
50.60
51.00
51.40

49.40
49.70
50.10
50.50
50.90

48.90
49.30
49.60
50.00
50.40

48.40
48.80
49.20
49.50
49.90

1,000
1,005
1,010
1,015
1,020

1,005
1,010
1,015
1,020
1,025

55.10
55.50
55.90
56.20
56.60

54.60
55.00
55.40
55.80
56.10

54.10
54.50
54.90
55.30
55.70

53.70
54.00
54.40
54.80
55.20

53.20
53.60
53.90
54.30
54.70

52.70
53.10
53.50
53.80
54.20

52.20
52.60
53.00
53.30
53.70

51.70
52.10
52.50
52.90
53.20

51.30
51.60
52.00
52.40
52.80

50.80
51.10
51.50
51.90
52.30

50.30
50.70
51.00
51.40
51.80

1,025

1,168

56.80

56.30

53.90

53.40

52.90

52.50

52.00

64.70

64.20

63.70

63.20

62.70

281.10

280.60

280.10

279.60

279.10

0.07524 of the excess over $1025 plus:
55.80

55.40

54.90

54.40

0.0627 of the excess over $1168 plus:
1,168

4,619

67.60

67.10

66.60

66.10

65.60

65.20

0.0765 of the excess over $4619 plus:
4619

and over

283.90

283.50

283.00

282.50

282.00

281.50

* More than 10 exemptions: Reduce amount from 10 exemption column by .40 for each additional exemption claimed.

28

SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD
And the number of withholding exemptions claimed is:

And the wages are:
At
least

0

But
less than

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

0
150
160
170
180

150
160
170
180
190

$

0 $
0
0
0
0

0

$

0

$

0

$

0

$

0 $

0

$

0

$

0

$

0

$

0

190
200
210
220
230

200
210
220
230
240

0
0
0
.20
.60

240
250
260
270
280

250
260
270
280
290

1.00
1.40
1.80
2.20
2.60

.40
.80
1.20
1.60
2.00

.20
.60
1.00
1.40

.30
.70

.10

290
300
310
320
330

300
310
320
330
340

3.00
3.40
3.80
4.20
4.60

2.40
2.80
3.20
3.60
4.00

1.80
2.20
2.60
3.00
3.40

1.10
1.50
1.90
2.30
2.70

.50
.90
1.30
1.70
2.10

.30
.70
1.10
1.50

.10
.50
.90

.30

340
350
360
370
380

350
360
370
380
390

5.00
5.40
5.80
6.20
6.60

4.40
4.80
5.20
5.60
6.00

3.80
4.20
4.60
5.00
5.40

3.10
3.50
3.90
4.30
4.70

2.50
2.90
3.30
3.70
4.10

1.90
2.30
2.70
3.10
3.50

1.30
1.70
2.10
2.50
2.90

.70
1.10
1.50
1.90
2.30

.10
.50
.90
1.30
1.70

.20
.60
1.00

.40

390
400
410
420
430

400
410
420
430
440

7.00
7.40
7.80
8.20
8.60

6.40
6.80
7.20
7.60
8.00

5.80
6.20
6.60
7.00
7.40

5.10
5.50
5.90
6.30
6.70

4.50
4.90
5.30
5.70
6.10

3.90
4.30
4.70
5.10
5.50

3.30
3.70
4.10
4.50
4.90

2.70
3.10
3.50
3.90
4.30

2.10
2.50
2.90
3.30
3.70

1.40
1.80
2.20
2.60
3.00

.80
1.20
1.60
2.00
2.40

440
450
460
470
480

450
460
470
480
490

9.00
9.40
9.80
10.20
10.60

8.40
8.80
9.20
9.60
10.00

7.80
8.20
8.60
9.00
9.40

7.10
7.50
7.90
8.30
8.70

6.50
6.90
7.30
7.70
8.10

5.90
6.30
6.70
7.10
7.50

5.30
5.70
6.10
6.50
6.90

4.70
5.10
5.50
5.90
6.30

4.10
4.50
4.90
5.30
5.70

3.40
3.80
4.20
4.60
5.00

2.80
3.20
3.60
4.00
4.40

490
500
510
520
530

500
510
520
530
540

11.00
11.40
11.80
12.20
12.60

10.40
10.80
11.20
11.60
12.00

9.80
10.20
10.60
11.00
11.40

9.10
9.50
9.90
10.30
10.70

8.50
8.90
9.30
9.70
10.10

7.90
8.30
8.70
9.10
9.50

7.30
7.70
8.10
8.50
8.90

6.70
7.10
7.50
7.90
8.30

6.10
6.50
6.90
7.30
7.70

5.40
5.80
6.20
6.60
7.00

4.80
5.20
5.60
6.00
6.40

540
550
560
570
580

550
560
570
580
590

13.00
13.40
13.80
14.20
14.60

12.40
12.80
13.20
13.60
14.00

11.80
12.20
12.60
13.00
13.40

11.10
11.50
11.90
12.30
12.70

10.50
10.90
11.30
11.70
12.10

9.90
10.30
10.70
11.10
11.50

9.30
9.70
10.10
10.50
10.90

8.70
9.10
9.50
9.90
10.30

8.10
8.50
8.90
9.30
9.70

7.40
7.80
8.20
8.60
9.00

6.80
7.20
7.60
8.00
8.40

590
600
610
620
630

600
610
620
630
640

15.00
15.50
15.90
16.40
16.80

14.40
14.90
15.30
15.80
16.20

13.80
14.30
14.70
15.10
15.60

13.20
13.60
14.10
14.50
15.00

12.60
13.00
13.50
13.90
14.40

12.00
12.40
12.90
13.30
13.70

11.30
11.80
12.20
12.70
13.10

10.70
11.20
11.60
12.10
12.50

10.10
10.60
11.00
11.50
11.90

9.50
9.90
10.40
10.80
11.30

8.90
9.30
9.80
10.20
10.70

640
650
660
670
680

650
660
670
680
690

17.50
18.20
18.80
19.50
20.10

16.70
17.30
17.90
18.60
19.20

16.00
16.50
17.00
17.70
18.30

15.40
15.90
16.30
16.80
17.40

14.80
15.30
15.70
16.20
16.60

14.20
14.60
15.10
15.50
16.00

13.60
14.00
14.50
14.90
15.40

13.00
13.40
13.90
14.30
14.80

12.40
12.80
13.20
13.70
14.10

11.70
12.20
12.60
13.10
13.50

11.10
11.60
12.00
12.50
12.90

690
700
710
720
730

700
710
720
730
740

20.80
21.40
22.10
22.70
23.40

19.90
20.50
21.20
21.80
22.50

19.00
19.60
20.30
20.90
21.60

18.10
18.70
19.40
20.00
20.70

17.20
17.80
18.50
19.10
19.80

16.40
16.90
17.60
18.20
18.90

15.80
16.30
16.70
17.30
18.00

15.20
15.70
16.10
16.60
17.10

14.60
15.00
15.50
15.90
16.40

14.00
14.40
14.90
15.30
15.80

13.40
13.80
14.30
14.70
15.20

740
750
760
770
780

750
760
770
780
790

24.00
24.70
25.30
26.00
26.70

23.10
23.80
24.50
25.10
25.80

22.20
22.90
23.60
24.20
24.90

21.30
22.00
22.70
23.30
24.00

20.40
21.10
21.80
22.40
23.10

19.50
20.20
20.90
21.50
22.20

18.60
19.30
20.00
20.60
21.30

17.80
18.40
19.10
19.70
20.40

16.90
17.50
18.20
18.80
19.50

16.20
16.70
17.30
17.90
18.60

15.60
16.00
16.50
17.00
17.70

29

SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD (Cont’d.)
And the number of withholding exemptions claimed is:

And the wages are:
At
least

30

But
less than

0

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

790
800
810
820
830

800
810
820
830
840

$ 27.30 $ 26.40
28.00
27.10
28.60
27.70
29.30
28.40
29.90
29.00

$ 25.50
26.20
26.80
27.50
28.10

$ 24.60
25.30
25.90
26.60
27.20

$ 23.70
24.40
25.00
25.70
26.30

840
850
860
870
880

850
860
870
880
890

30.60
31.20
31.90
32.50
33.20

890
900
910
920
930

900
910
920
930
940

940
950
960
970
980

$ 22.80 $ 21.90
23.50
22.60
24.10
23.20
24.80
23.90
25.40
24.50

$ 21.00
21.70
22.30
23.00
23.60

$ 20.10
20.80
21.40
22.10
22.70

$ 19.20
19.90
20.50
21.20
21.80

$ 18.30
19.00
19.60
20.30
20.90

29.70
30.30
31.00
31.60
32.30

28.80
29.40
30.10
30.70
31.40

27.90
28.50
29.20
29.80
30.50

27.00
27.60
28.30
28.90
29.60

26.10
26.70
27.40
28.10
28.70

25.20
25.80
26.50
27.20
27.80

24.30
24.90
25.60
26.30
26.90

23.40
24.00
24.70
25.40
26.00

22.50
23.10
23.80
24.50
25.10

21.60
22.30
22.90
23.60
24.20

33.90
34.50
35.20
35.80
36.50

33.00
33.60
34.30
34.90
35.60

32.10
32.70
33.40
34.00
34.70

31.20
31.80
32.50
33.10
33.80

30.30
30.90
31.60
32.20
32.90

29.40
30.00
30.70
31.30
32.00

28.50
29.10
29.80
30.40
31.10

27.60
28.20
28.90
29.50
30.20

26.70
27.30
28.00
28.60
29.30

25.80
26.40
27.10
27.70
28.40

24.90
25.50
26.20
26.80
27.50

950
960
970
980
990

37.10
37.80
38.40
39.10
39.70

36.20
36.90
37.50
38.20
38.80

35.30
36.00
36.60
37.30
37.90

34.40
35.10
35.70
36.40
37.00

33.50
34.20
34.80
35.50
36.10

32.60
33.30
33.90
34.60
35.20

31.70
32.40
33.00
33.70
34.30

30.80
31.50
32.10
32.80
33.40

29.90
30.60
31.20
31.90
32.60

29.00
29.70
30.30
31.00
31.70

28.10
28.80
29.40
30.10
30.80

990
1,000
1,010
1,020
1,030

1000
1,010
1,020
1,030
1,040

40.40
41.00
41.70
42.40
43.10

39.50
40.10
40.80
41.50
42.20

38.60
39.20
39.90
40.60
41.20

37.70
38.40
39.00
39.70
40.30

36.80
37.50
38.10
38.80
39.40

35.90
36.60
37.20
37.90
38.50

35.00
35.70
36.30
37.00
37.60

34.10
34.80
35.40
36.10
36.70

33.20
33.90
34.50
35.20
35.80

32.30
33.00
33.60
34.30
34.90

31.40
32.10
32.70
33.40
34.00

1,040
1,050
1,060
1,070
1,080

1,050
1,060
1,070
1,080
1,090

43.80
44.50
45.20
45.90
46.60

42.90
43.60
44.30
45.00
45.70

41.90
42.60
43.30
44.00
44.70

41.00
41.60
42.30
43.10
43.80

40.10
40.70
41.40
42.10
42.80

39.20
39.80
40.50
41.10
41.80

38.30
38.90
39.60
40.20
40.90

37.40
38.00
38.70
39.30
40.00

36.50
37.10
37.80
38.40
39.10

35.60
36.20
36.90
37.50
38.20

34.70
35.30
36.00
36.60
37.30

1,090
1,100
1,110
1,120
1,130

1,100
1,110
1,120
1,130
1,140

47.30
48.10
48.80
49.50
50.20

46.40
47.10
47.80
48.50
49.20

45.40
46.10
46.80
47.50
48.20

44.50
45.20
45.90
46.60
47.30

43.50
44.20
44.90
45.60
46.30

42.50
43.20
43.90
44.60
45.30

41.60
42.30
43.00
43.70
44.40

40.60
41.30
42.00
42.70
43.40

39.70
40.40
41.10
41.70
42.40

38.80
39.50
40.20
40.80
41.50

37.90
38.60
39.30
39.90
40.60

1,140
1,150
1,160
1,170
1,180

1,150
1,160
1,170
1,180
1,190

50.90
51.60
52.30
53.00
53.70

49.90
50.60
51.30
52.00
52.70

48.90
49.60
50.30
51.00
51.70

48.00
48.70
49.40
50.10
50.80

47.00
47.70
48.40
49.10
49.80

46.00
46.70
47.40
48.10
48.80

45.10
45.80
46.50
47.20
47.90

44.10
44.80
45.50
46.20
46.90

43.10
43.80
44.50
45.20
46.00

42.20
42.90
43.60
44.30
45.00

41.20
41.90
42.60
43.30
44.00

1,190
1,200
1,210
1,220
1,230

1,200
1,210
1,220
1,230
1,240

54.40
55.10
55.80
56.50
57.20

53.40
54.10
54.80
55.50
56.20

52.40
53.10
53.80
54.50
55.30

51.50
52.20
52.90
53.60
54.30

50.50
51.20
51.90
52.60
53.30

49.50
50.30
51.00
51.70
52.40

48.60
49.30
50.00
50.70
51.40

47.60
48.30
49.00
49.70
50.40

46.70
47.40
48.10
48.80
49.50

45.70
46.40
47.10
47.80
48.50

44.70
45.40
46.10
46.80
47.50

1,240
1,250
1,260
1,270
1,280

1,250
1,260
1,270
1,280
1,290

57.90
58.60
59.30
60.00
60.70

56.90
57.60
58.30
59.00
59.70

56.00
56.70
57.40
58.10
58.80

55.00
55.70
56.40
57.10
57.80

54.00
54.70
55.40
56.10
56.80

53.10
53.80
54.50
55.20
55.90

52.10
52.80
53.50
54.20
54.90

51.10
51.80
52.50
53.20
53.90

50.20
50.90
51.60
52.30
53.00

49.20
49.90
50.60
51.30
52.00

48.20
48.90
49.60
50.30
51.00

1,290
1,300
1,310
1,320
1,330

1,300
1,310
1,320
1,330
1,340

61.40
62.10
62.80
63.50
64.20

60.40
61.10
61.80
62.50
63.20

59.50
60.20
60.90
61.60
62.30

58.50
59.20
59.90
60.60
61.30

57.50
58.20
58.90
59.60
60.30

56.60
57.30
58.00
58.70
59.40

55.60
56.30
57.00
57.70
58.40

54.60
55.30
56.00
56.70
57.50

53.70
54.40
55.10
55.80
56.50

52.70
53.40
54.10
54.80
55.50

51.70
52.40
53.20
53.90
54.60

1,340
1,350
1,360
1,370
1,380

1,350
1,360
1,370
1,380
1,390

64.90
65.60
66.30
67.00
67.70

63.90
64.60
65.30
66.00
66.70

63.00
63.70
64.40
65.10
65.80

62.00
62.70
63.40
64.10
64.80

61.00
61.70
62.50
63.20
63.90

60.10
60.80
61.50
62.20
62.90

59.10
59.80
60.50
61.20
61.90

58.20
58.90
59.60
60.30
61.00

57.20
57.90
58.60
59.30
60.00

56.20
56.90
57.60
58.30
59.00

55.30
56.00
56.70
57.40
58.10

1,390
1,400
1,410
1,420
1,430

1,400
1,410
1,420
1,430
1,440

68.40
69.10
69.80
70.50
71.20

67.50
68.20
68.90
69.60
70.30

66.50
67.20
67.90
68.60
69.30

65.50
66.20
66.90
67.60
68.30

64.60
65.30
66.00
66.70
67.40

63.60
64.30
65.00
65.70
66.40

62.60
63.30
64.00
64.70
65.40

61.70
62.40
63.10
63.80
64.50

60.70
61.40
62.10
62.80
63.50

59.70
60.40
61.10
61.80
62.50

58.80
59.50
60.20
60.90
61.60

SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD (Cont’d.)
And the wages are:

And the number of withholding exemptions claimed is:

0

At
least

But
less than

1,440
1,450
1,460
1,470
1,480

1,450
1,460
1,470
1,480
1,490

1,490
1,500
1,510
1,520
1,530

1,500
1,510
1,520
1,530
1,540

75.40
76.10
76.80
77.50
78.20

1,540
1,550
1,560
1,570
1,580

1,550
1,560
1,570
1,580
1,590

1,590
1,600
1,610
1,620
1,630

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:
$ 71.90 $ 71.00
72.60
71.70
73.30
72.40
74.00
73.10
74.70
73.80

$ 70.00
70.70
71.40
72.10
72.80

$ 69.00
69.70
70.40
71.10
71.80

$ 68.10
68.80
69.50
70.20
70.90

$

67.10 $ 66.10
67.80
66.80
68.50
67.50
69.20
68.20
69.90
68.90

$ 65.20
65.90
66.60
67.30
68.00

$ 64.20
64.90
65.60
66.30
67.00

$ 63.20
63.90
64.70
65.40
66.10

$ 62.30
63.00
63.70
64.40
65.10

74.50
75.20
75.90
76.60
77.30

73.50
74.20
74.90
75.60
76.30

72.50
73.20
73.90
74.70
75.40

71.60
72.30
73.00
73.70
74.40

70.60
71.30
72.00
72.70
73.40

69.70
70.40
71.10
71.80
72.50

68.70
69.40
70.10
70.80
71.50

67.70
68.40
69.10
69.80
70.50

66.80
67.50
68.20
68.90
69.60

65.80
66.50
67.20
67.90
68.60

78.90
79.70
80.40
81.10
81.80

78.00
78.70
79.40
80.10
80.80

77.00
77.70
78.40
79.10
79.80

76.10
76.80
77.50
78.20
78.90

75.10
75.80
76.50
77.20
77.90

74.10
74.80
75.50
76.20
76.90

73.20
73.90
74.60
75.30
76.00

72.20
72.90
73.60
74.30
75.00

71.20
71.90
72.60
73.30
74.00

70.30
71.00
71.70
72.40
73.10

69.30
70.00
70.70
71.40
72.10

1,600
1,610
1,620
1,630
1,640

82.50
83.20
83.90
84.60
85.30

81.50
82.20
82.90
83.60
84.30

80.50
81.20
81.90
82.60
83.30

79.60
80.30
81.00
81.70
82.40

78.60
79.30
80.00
80.70
81.40

77.60
78.30
79.00
79.70
80.40

76.70
77.40
78.10
78.80
79.50

75.70
76.40
77.10
77.80
78.50

74.70
75.40
76.10
76.90
77.60

73.80
74.50
75.20
75.90
76.60

72.80
73.50
74.20
74.90
75.60

1,640
1,650
1,660
1,670
1,680

1,650
1,660
1,670
1,680
1,690

86.00
86.70
87.40
88.10
88.80

85.00
85.70
86.40
87.10
87.80

84.00
84.70
85.40
86.10
86.90

83.10
83.80
84.50
85.20
85.90

82.10
82.80
83.50
84.20
84.90

81.10
81.90
82.60
83.30
84.00

80.20
80.90
81.60
82.30
83.00

79.20
79.90
80.60
81.30
82.00

78.30
79.00
79.70
80.40
81.10

77.30
78.00
78.70
79.40
80.10

76.30
77.00
77.70
78.40
79.10

1,690
1,700
1,710
1,720
1,730

1,700
1,710
1,720
1,730
1,740

89.50
90.20
90.90
91.60
92.30

88.50
89.20
89.90
90.60
91.30

87.60
88.30
89.00
89.70
90.40

86.60
87.30
88.00
88.70
89.40

85.60
86.30
87.00
87.70
88.40

84.70
85.40
86.10
86.80
87.50

83.70
84.40
85.10
85.80
86.50

82.70
83.40
84.10
84.80
85.50

81.80
82.50
83.20
83.90
84.60

80.80
81.50
82.20
82.90
83.60

79.80
80.50
81.20
81.90
82.60

1,740
1,750
1,760
1,770
1,780

1,750
1,760
1,770
1,780
1,790

93.00
93.70
94.40
95.10
95.80

92.00
92.70
93.40
94.10
94.80

91.10
91.80
92.50
93.20
93.90

90.10
90.80
91.50
92.20
92.90

89.10
89.80
90.50
91.20
91.90

88.20
88.90
89.60
90.30
91.00

87.20
87.90
88.60
89.30
90.00

86.20
86.90
87.60
88.30
89.10

85.30
86.00
86.70
87.40
88.10

84.30
85.00
85.70
86.40
87.10

83.30
84.10
84.80
85.50
86.20

1,790
1,800
1,810
1,820
1,830

1,800
1,810
1,820
1,830
1,840

96.50
97.20
97.90
98.60
99.30

95.50
96.20
96.90
97.60
98.40

94.60
95.30
96.00
96.70
97.40

93.60
94.30
95.00
95.70
96.40

92.60
93.30
94.10
94.80
95.50

91.70
92.40
93.10
93.80
94.50

90.70
91.40
92.10
92.80
93.50

89.80
90.50
91.20
91.90
92.60

88.80
89.50
90.20
90.90
91.60

87.80
88.50
89.20
89.90
90.60

86.90
87.60
88.30
89.00
89.70

1,840
1,850
1,860
1,870
1,880

1,850
1,860
1,870
1,880
1,890

100.00
100.70
101.40
102.10
102.80

99.10
99.80
100.50
101.20
101.90

98.10
98.80
99.50
100.20
100.90

97.10
97.80
98.50
99.20
99.90

96.20
96.90
97.60
98.30
99.00

95.20
95.90
96.60
97.30
98.00

94.20
94.90
95.60
96.30
97.00

93.30
94.00
94.70
95.40
96.10

92.30
93.00
93.70
94.40
95.10

91.30
92.00
92.70
93.40
94.10

90.40
91.10
91.80
92.50
93.20

1,890
1,900
1,910
1,920
1,930

1,900
1,910
1,920
1,930
1,940

103.50
104.20
104.90
105.60
106.30

102.60
103.30
104.00
104.70
105.40

101.60
102.30
103.00
103.70
104.40

100.60
101.30
102.00
102.70
103.40

99.70
100.40
101.10
101.80
102.50

98.70
99.40
100.10
100.80
101.50

97.70
98.40
99.10
99.80
100.50

96.80
97.50
98.20
98.90
99.60

95.80
96.50
97.20
97.90
98.60

94.80
95.50
96.30
97.00
97.70

93.90
94.60
95.30
96.00
96.70

1,940
1,950
1,960
1,970
1,980

1,950
1,960
1,970
1,980
1,990

107.00
107.70
108.40
109.10
109.80

106.10
106.80
107.50
108.20
108.90

105.10
105.80
106.50
107.20
107.90

104.10
104.80
105.50
106.30
107.00

103.20
103.90
104.60
105.30
106.00

102.20
102.90
103.60
104.30
105.00

101.30
102.00
102.70
103.40
104.10

100.30
101.00
101.70
102.40
103.10

99.30
100.00
100.70
101.40
102.10

98.40
99.10
99.80
100.50
101.20

97.40
98.10
98.80
99.50
100.20

104.40

103.40

102.50

101.50

100.60

134.70

133.70

132.70

131.80

130.80

562.10

561.10

560.20

559.20

558.20

0.070224 of the excess over $1990 plus:
1,990

2,421

110.20

109.20

108.30

107.30

106.30

105.40

0.0627 of the excess over $2421 plus:
2,421

9,238

140.50

139.50

138.50

137.60

136.60

135.60

0.0765 of the excess over $9238 plus:
9238

and over

567.90

566.90

566.00

565.00

564.00

563.10

* More than 10 exemptions: Reduce amount from 10 exemption column by .80 for each additional exemption claimed.

31

MARRIED PERSONS – BIWEEKLY PAYROLL PERIOD
And the number of withholding exemptions claimed is:

And the wages are:
At
least

32

0

But
less than

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

0
210
220
230
240

210
220
230
240
250

$

0
0
0
0
0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0 $

0

250
260
270
280
290

260
270
280
290
300

0
0
0
0
0

300
310
320
330
340

310
320
330
340
350

.10
.50
.90
1.30
1.70

.30
.70
1.10

.10
.50

350
360
370
380
390

360
370
380
390
400

2.10
2.50
2.90
3.30
3.70

1.50
1.90
2.30
2.70
3.10

.90
1.30
1.70
2.10
2.50

.20
.60
1.00
1.40
1.80

.40
.80
1.20

.20
.60

400
410
420
430
440

410
420
430
440
450

4.10
4.50
4.90
5.30
5.70

3.50
3.90
4.30
4.70
5.10

2.90
3.30
3.70
4.10
4.50

2.20
2.60
3.00
3.40
3.80

1.60
2.00
2.40
2.80
3.20

1.00
1.40
1.80
2.20
2.60

.40
.80
1.20
1.60
2.00

.20
.60
1.00
1.40

.40
.80

.20

450
460
470
480
490

460
470
480
490
500

6.10
6.50
6.90
7.30
7.70

5.50
5.90
6.30
6.70
7.10

4.90
5.30
5.70
6.10
6.50

4.20
4.60
5.00
5.40
5.80

3.60
4.00
4.40
4.80
5.20

3.00
3.40
3.80
4.20
4.60

2.40
2.80
3.20
3.60
4.00

1.80
2.20
2.60
3.00
3.40

1.20
1.60
2.00
2.40
2.80

.60
1.00
1.40
1.80
2.20

.30
.70
1.10
1.50

500
510
520
530
540

510
520
530
540
550

8.10
8.50
8.90
9.30
9.70

7.50
7.90
8.30
8.70
9.10

6.90
7.30
7.70
8.10
8.50

6.20
6.60
7.00
7.40
7.80

5.60
6.00
6.40
6.80
7.20

5.00
5.40
5.80
6.20
6.60

4.40
4.80
5.20
5.60
6.00

3.80
4.20
4.60
5.00
5.40

3.20
3.60
4.00
4.40
4.80

2.60
3.00
3.40
3.80
4.20

1.90
2.30
2.70
3.10
3.50

550
560
570
580
590

560
570
580
590
600

10.10
10.50
10.90
11.30
11.70

9.50
9.90
10.30
10.70
11.10

8.90
9.30
9.70
10.10
10.50

8.20
8.60
9.00
9.40
9.80

7.60
8.00
8.40
8.80
9.20

7.00
7.40
7.80
8.20
8.60

6.40
6.80
7.20
7.60
8.00

5.80
6.20
6.60
7.00
7.40

5.20
5.60
6.00
6.40
6.80

4.60
5.00
5.40
5.80
6.20

3.90
4.30
4.70
5.10
5.50

600
610
620
630
640

610
620
630
640
650

12.10
12.50
12.90
13.30
13.70

11.50
11.90
12.30
12.70
13.10

10.90
11.30
11.70
12.10
12.50

10.20
10.60
11.00
11.40
11.80

9.60
10.00
10.40
10.80
11.20

9.00
9.40
9.80
10.20
10.60

8.40
8.80
9.20
9.60
10.00

7.80
8.20
8.60
9.00
9.40

7.20
7.60
8.00
8.40
8.80

6.60
7.00
7.40
7.80
8.20

5.90
6.30
6.70
7.10
7.50

650
660
670
680
690

660
670
680
690
700

14.10
14.50
14.90
15.30
15.70

13.50
13.90
14.30
14.70
15.10

12.90
13.30
13.70
14.10
14.50

12.20
12.60
13.00
13.40
13.80

11.60
12.00
12.40
12.80
13.20

11.00
11.40
11.80
12.20
12.60

10.40
10.80
11.20
11.60
12.00

9.80
10.20
10.60
11.00
11.40

9.20
9.60
10.00
10.40
10.80

8.60
9.00
9.40
9.80
10.20

7.90
8.30
8.70
9.10
9.50

700
710
720
730
740

710
720
730
740
750

16.10
16.50
16.90
17.50
18.10

15.50
15.90
16.30
16.70
17.20

14.90
15.30
15.70
16.10
16.50

14.20
14.60
15.00
15.40
15.80

13.60
14.00
14.40
14.80
15.20

13.00
13.40
13.80
14.20
14.60

12.40
12.80
13.20
13.60
14.00

11.80
12.20
12.60
13.00
13.40

11.20
11.60
12.00
12.40
12.80

10.60
11.00
11.40
11.80
12.20

9.90
10.30
10.70
11.10
11.50

750
760
770
780
790

760
770
780
790
800

18.70
19.30
19.90
20.40
21.00

17.80
18.40
19.00
19.50
20.10

16.90
17.50
18.10
18.60
19.20

16.20
16.60
17.20
17.80
18.30

15.60
16.00
16.40
16.90
17.40

15.00
15.40
15.80
16.20
16.60

14.40
14.80
15.20
15.60
16.00

13.80
14.20
14.60
15.00
15.40

13.20
13.60
14.00
14.40
14.80

12.60
13.00
13.40
13.80
14.20

11.90
12.30
12.70
13.10
13.50

800
810
820
830
840

810
820
830
840
850

21.60
22.20
22.80
23.50
24.20

20.70
21.30
21.90
22.60
23.30

19.80
20.40
21.00
21.70
22.40

18.90
19.50
20.10
20.80
21.50

18.00
18.60
19.20
19.90
20.60

17.10
17.70
18.30
19.00
19.70

16.40
16.80
17.40
18.10
18.80

15.80
16.20
16.60
17.20
17.90

15.20
15.60
16.00
16.50
17.00

14.60
15.00
15.40
15.80
16.30

13.90
14.30
14.80
15.20
15.70

MARRIED PERSONS – BIWEEKLY PAYROLL PERIOD (Cont’d.)
And the number of withholding exemptions claimed is:

And the wages are:
At
least

But
less than

0

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

850
860
870
880
890

860
870
880
890
900

$ 24.90
25.60
26.30
27.00
27.70

$ 24.00
24.70
25.40
26.10
26.80

$ 23.10
23.80
24.50
25.20
25.90

$ 22.20
22.90
23.60
24.30
25.00

$ 21.30
22.00
22.70
23.40
24.10

$ 20.40
21.10
21.80
22.50
23.20

$ 19.50
20.20
20.90
21.60
22.30

$ 18.60
19.30
20.00
20.70
21.40

$ 17.70
18.40
19.10
19.80
20.50

$ 16.80 $ 16.20
17.50
16.70
18.20
17.30
18.90
18.00
19.60
18.70

900
910
920
930
940

910
920
930
940
950

28.40
29.10
29.80
30.50
31.20

27.50
28.20
28.90
29.60
30.30

26.60
27.30
28.00
28.70
29.40

25.70
26.40
27.10
27.80
28.50

24.80
25.50
26.20
26.90
27.60

23.90
24.60
25.30
26.00
26.70

23.00
23.70
24.40
25.10
25.80

22.10
22.80
23.50
24.20
24.90

21.20
21.90
22.60
23.30
24.00

20.30
21.00
21.70
22.40
23.10

19.40
20.10
20.80
21.50
22.20

950
960
970
980
990

960
970
980
990
1,000

31.90
32.60
33.30
34.00
34.70

31.00
31.70
32.40
33.10
33.80

30.10
30.80
31.50
32.20
32.90

29.20
29.90
30.60
31.30
32.00

28.30
29.00
29.70
30.40
31.10

27.40
28.10
28.80
29.50
30.20

26.50
27.20
27.90
28.60
29.30

25.60
26.30
27.00
27.70
28.40

24.70
25.40
26.10
26.80
27.50

23.80
24.50
25.20
25.90
26.60

22.90
23.60
24.30
25.00
25.70

1,000
1,010
1,020
1,030
1,040

1,010
1,020
1,030
1,040
1,050

35.40
36.10
36.80
37.50
38.20

34.50
35.20
35.90
36.60
37.30

33.60
34.30
35.00
35.70
36.40

32.70
33.40
34.10
34.80
35.50

31.80
32.50
33.20
33.90
34.60

30.90
31.60
32.30
33.00
33.70

30.00
30.70
31.40
32.10
32.80

29.10
29.80
30.50
31.20
31.90

28.20
28.90
29.60
30.30
31.00

27.30
28.00
28.70
29.40
30.10

26.40
27.10
27.80
28.50
29.20

1,050
1,060
1,070
1,080
1,090

1,060
1,070
1,080
1,090
1,100

38.90
39.60
40.30
41.00
41.80

38.00
38.70
39.40
40.10
40.80

37.10
37.80
38.50
39.20
39.90

36.20
36.90
37.60
38.30
39.00

35.30
36.00
36.70
37.40
38.10

34.40
35.10
35.80
36.50
37.20

33.50
34.20
34.90
35.60
36.30

32.60
33.30
34.00
34.70
35.40

31.70
32.40
33.10
33.80
34.50

30.80
31.50
32.20
32.90
33.60

29.90
30.60
31.30
32.00
32.70

1,100
1,110
1,120
1,130
1,140

1,110
1,120
1,130
1,140
1,150

42.50
43.30
44.00
44.80
45.50

41.50
42.30
43.10
43.80
44.60

40.60
41.30
42.10
42.80
43.60

39.70
40.40
41.10
41.90
42.60

38.80
39.50
40.20
40.90
41.70

37.90
38.60
39.30
40.00
40.70

37.00
37.70
38.40
39.10
39.80

36.10
36.80
37.50
38.20
38.90

35.20
35.90
36.60
37.30
38.00

34.30
35.00
35.70
36.40
37.10

33.40
34.10
34.80
35.50
36.20

1,150
1,160
1,170
1,180
1,190

1,160
1,170
1,180
1,190
1,200

46.30
47.00
47.80
48.50
49.30

45.30
46.10
46.80
47.60
48.30

44.30
45.10
45.80
46.60
47.40

43.40
44.10
44.90
45.60
46.40

42.40
43.20
43.90
44.70
45.40

41.40
42.20
43.00
43.70
44.50

40.50
41.20
42.00
42.70
43.50

39.60
40.30
41.00
41.80
42.50

38.70
39.40
40.10
40.80
41.60

37.80
38.50
39.20
39.90
40.60

36.90
37.60
38.30
39.00
39.70

1,200
1,210
1,220
1,230
1,240

1,210
1,220
1,230
1,240
1,250

50.00
50.80
51.50
52.30
53.00

49.10
49.80
50.60
51.30
52.10

48.10
48.90
49.60
50.40
51.10

47.10
47.90
48.60
49.40
50.20

46.20
46.90
47.70
48.40
49.20

45.20
46.00
46.70
47.50
48.20

44.20
45.00
45.80
46.50
47.30

43.30
44.00
44.80
45.50
46.30

42.30
43.10
43.80
44.60
45.30

41.40
42.10
42.90
43.60
44.40

40.50
41.20
41.90
42.60
43.40

1,250
1,260
1,270
1,280
1,290

1,260
1,270
1,280
1,290
1,300

53.80
54.50
55.30
56.10
56.80

52.80
53.60
54.30
55.10
55.80

51.90
52.60
53.40
54.10
54.90

50.90
51.70
52.40
53.20
53.90

49.90
50.70
51.40
52.20
52.90

49.00
49.70
50.50
51.20
52.00

48.00
48.80
49.50
50.30
51.00

47.00
47.80
48.50
49.30
50.10

46.10
46.80
47.60
48.30
49.10

45.10
45.90
46.60
47.40
48.10

44.20
44.90
45.70
46.40
47.20

1,300
1,310
1,320
1,330
1,340

1,310
1,320
1,330
1,340
1,350

57.60
58.30
59.10
59.80
60.60

56.60
57.30
58.10
58.90
59.60

55.60
56.40
57.10
57.90
58.60

54.70
55.40
56.20
56.90
57.70

53.70
54.50
55.20
56.00
56.70

52.70
53.50
54.20
55.00
55.70

51.80
52.50
53.30
54.00
54.80

50.80
51.60
52.30
53.10
53.80

49.80
50.60
51.30
52.10
52.90

48.90
49.60
50.40
51.10
51.90

47.90
48.70
49.40
50.20
50.90

1,350
1,360
1,370
1,380
1,390

1,360
1,370
1,380
1,390
1,400

61.30
62.10
62.80
63.60
64.30

60.40
61.10
61.90
62.60
63.40

59.40
60.10
60.90
61.60
62.40

58.40
59.20
59.90
60.70
61.40

57.50
58.20
59.00
59.70
60.50

56.50
57.20
58.00
58.80
59.50

55.50
56.30
57.00
57.80
58.50

54.60
55.30
56.10
56.80
57.60

53.60
54.40
55.10
55.90
56.60

52.60
53.40
54.10
54.90
55.60

51.70
52.40
53.20
53.90
54.70

1,400
1,410
1,420
1,430
1,440

1,410
1,420
1,430
1,440
1,450

65.10
65.80
66.60
67.30
68.10

64.10
64.90
65.60
66.40
67.10

63.20
63.90
64.70
65.40
66.20

62.20
62.90
63.70
64.40
65.20

61.20
62.00
62.70
63.50
64.20

60.30
61.00
61.80
62.50
63.30

59.30
60.00
60.80
61.60
62.30

58.30
59.10
59.80
60.60
61.30

57.40
58.10
58.90
59.60
60.40

56.40
57.20
57.90
58.70
59.40

55.40
56.20
56.90
57.70
58.40

1,450
1,460
1,470
1,480
1,490

1,460
1,470
1,480
1,490
1,500

68.80
69.60
70.30
71.10
71.90

67.90
68.60
69.40
70.10
70.90

66.90
67.70
68.40
69.20
69.90

66.00
66.70
67.50
68.20
69.00

65.00
65.70
66.50
67.20
68.00

64.00
64.80
65.50
66.30
67.00

63.10
63.80
64.60
65.30
66.10

62.10
62.80
63.60
64.30
65.10

61.10
61.90
62.60
63.40
64.10

60.20
60.90
61.70
62.40
63.20

59.20
60.00
60.70
61.50
62.20

33

MARRIED PERSONS – BIWEEKLY PAYROLL PERIOD (Cont’d.)
And the wages are:

And the number of withholding exemptions claimed is:

0

1

2

3

4

5

6

7

8

9

10*

At
least

But
less than

1,500
1,510
1,520
1,530
1,540

1,510
1,520
1,530
1,540
1,550

$ 72.60
73.40
74.10
74.90
75.60

$ 71.60
72.40
73.10
73.90
74.70

$ 70.70
71.40
72.20
72.90
73.70

$ 69.70
70.50
71.20
72.00
72.70

$ 68.70
69.50
70.30
71.00
71.80

$ 67.80
68.50
69.30
70.00
70.80

$ 66.80
67.60
68.30
69.10
69.80

$ 65.90
66.60
67.40
68.10
68.90

$ 64.90
65.60
66.40
67.10
67.90

1,550
1,560
1,570
1,580
1,590

1,560
1,570
1,580
1,590
1,600

76.40
77.10
77.90
78.60
79.40

75.40
76.20
76.90
77.70
78.40

74.40
75.20
75.90
76.70
77.40

73.50
74.20
75.00
75.70
76.50

72.50
73.30
74.00
74.80
75.50

71.50
72.30
73.10
73.80
74.60

70.60
71.30
72.10
72.80
73.60

69.60
70.40
71.10
71.90
72.60

68.70
69.40
70.20
70.90
71.70

67.70
68.40
69.20
69.90
70.70

66.70
67.50
68.20
69.00
69.70

1,600
1,610
1,620
1,630
1,640

1,610
1,620
1,630
1,640
1,650

80.10
80.90
81.60
82.40
83.10

79.20
79.90
80.70
81.40
82.20

78.20
79.00
79.70
80.50
81.20

77.20
78.00
78.70
79.50
80.20

76.30
77.00
77.80
78.50
79.30

75.30
76.10
76.80
77.60
78.30

74.30
75.10
75.80
76.60
77.40

73.40
74.10
74.90
75.60
76.40

72.40
73.20
73.90
74.70
75.40

71.40
72.20
73.00
73.70
74.50

70.50
71.20
72.00
72.70
73.50

1,650
1,660
1,670
1,680
1,690

1,660
1,670
1,680
1,690
1,700

83.90
84.60
85.40
86.10
86.90

82.90
83.70
84.40
85.20
85.90

82.00
82.70
83.50
84.20
85.00

81.00
81.80
82.50
83.30
84.00

80.00
80.80
81.50
82.30
83.00

79.10
79.80
80.60
81.30
82.10

78.10
78.90
79.60
80.40
81.10

77.10
77.90
78.60
79.40
80.10

76.20
76.90
77.70
78.40
79.20

75.20
76.00
76.70
77.50
78.20

74.20
75.00
75.80
76.50
77.30

1,700
1,710
1,720
1,730
1,740

1,710
1,720
1,730
1,740
1,750

87.70
88.40
89.20
89.90
90.70

86.70
87.40
88.20
88.90
89.70

85.70
86.50
87.20
88.00
88.70

84.80
85.50
86.30
87.00
87.80

83.80
84.50
85.30
86.10
86.80

82.80
83.60
84.30
85.10
85.80

81.90
82.60
83.40
84.10
84.90

80.90
81.70
82.40
83.20
83.90

79.90
80.70
81.40
82.20
82.90

79.00
79.70
80.50
81.20
82.00

78.00
78.80
79.50
80.30
81.00

1,750
1,760
1,770
1,780
1,790

1,760
1,770
1,780
1,790
1,800

91.40
92.20
92.90
93.70
94.40

90.50
91.20
92.00
92.70
93.50

89.50
90.20
91.00
91.70
92.50

88.50
89.30
90.00
90.80
91.50

87.60
88.30
89.10
89.80
90.60

86.60
87.30
88.10
88.90
89.60

85.60
86.40
87.10
87.90
88.60

84.70
85.40
86.20
86.90
87.70

83.70
84.50
85.20
86.00
86.70

82.70
83.50
84.20
85.00
85.70

81.80
82.50
83.30
84.00
84.80

1,800
1,810
1,820
1,830
1,840

1,810
1,820
1,830
1,840
1,850

95.20
95.90
96.70
97.40
98.20

94.20
95.00
95.70
96.50
97.20

93.20
94.00
94.80
95.50
96.30

92.30
93.00
93.80
94.50
95.30

91.30
92.10
92.80
93.60
94.30

90.40
91.10
91.90
92.60
93.40

89.40
90.10
90.90
91.60
92.40

88.40
89.20
89.90
90.70
91.40

87.50
88.20
89.00
89.70
90.50

86.50
87.20
88.00
88.80
89.50

85.50
86.30
87.00
87.80
88.50

1,850
1,860
1,870
1,880
1,890

1,860
1,870
1,880
1,890
1,900

98.90
99.70
100.40
101.20
101.90

98.00
98.70
99.50
100.20
101.00

97.00
97.80
98.50
99.30
100.00

96.00
96.80
97.60
98.30
99.10

95.10
95.80
96.60
97.30
98.10

94.10
94.90
95.60
96.40
97.10

93.20
93.90
94.70
95.40
96.20

92.20
92.90
93.70
94.40
95.20

91.20
92.00
92.70
93.50
94.20

90.30
91.00
91.80
92.50
93.30

89.30
90.00
90.80
91.60
92.30

1,900
1,910
1,920
1,930
1,940

1,910
1,920
1,930
1,940
1,950

102.70
103.50
104.20
105.00
105.70

101.70
102.50
103.20
104.00
104.70

100.80
101.50
102.30
103.00
103.80

99.80
100.60
101.30
102.10
102.80

98.80
99.60
100.30
101.10
101.90

97.90
98.60
99.40
100.10
100.90

96.90
97.70
98.40
99.20
99.90

96.00
96.70
97.50
98.20
99.00

95.00
95.70
96.50
97.20
98.00

94.00
94.80
95.50
96.30
97.00

93.10
93.80
94.60
95.30
96.10

1,950
1,960
1,970
1,980
1,990

1,960
1,970
1,980
1,990
2,000

106.50
107.20
108.00
108.70
109.50

105.50
106.30
107.00
107.80
108.50

104.50
105.30
106.00
106.80
107.50

103.60
104.30
105.10
105.80
106.60

102.60
103.40
104.10
104.90
105.60

101.60
102.40
103.10
103.90
104.70

100.70
101.40
102.20
102.90
103.70

99.70
100.50
101.20
102.00
102.70

98.70
99.50
100.30
101.00
101.80

97.80
98.50
99.30
100.00
100.80

96.80
97.60
98.30
99.10
99.80

2,000
2,010
2,020
2,030
2,040

2,010
2,020
2,030
2,040
2,050

110.20
111.00
111.70
112.50
113.20

109.30
110.00
110.80
111.50
112.30

108.30
109.00
109.80
110.60
111.30

107.30
108.10
108.80
109.60
110.30

106.40
107.10
107.90
108.60
109.40

105.40
106.20
106.90
107.70
108.40

104.40
105.20
105.90
106.70
107.40

103.50
104.20
105.00
105.70
106.50

102.50
103.30
104.00
104.80
105.50

101.50
102.30
103.00
103.80
104.60

100.60
101.30
102.10
102.80
103.60

2,050

2,336

113.60

112.60

107.80

106.90

105.90

104.90

104.00

129.30

128.40

127.40

126.40

125.50

562.10

561.10

560.20

559.20

558.20

The amount of Wisconsin income tax to be withheld shall be:
$ 63.90 $ 63.00
64.70
63.70
65.40
64.50
66.20
65.20
66.90
66.00

0.07524 of the excess over $2050 plus:
111.70

110.70

109.80

108.80

0.0627 of the excess over $2336 plus:
2,336

9,238

135.10

134.20

133.20

132.20

131.30

130.30

0.0765 of the excess over $9238 plus:
9238

and over

567.90

566.90

566.00

565.00

564.00

563.10

* More than 10 exemptions: Reduce amount from 10 exemption column by .80 for each additional exemption claimed.

34

SINGLE PERSONS – SEMI-MONTHLY PAYROLL PERIOD
And the number of withholding exemptions claimed is:

And the wages are:
At
least

0

But
less than

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

0
170
180
190
200

170
180
190
200
210

$

0 $
0
0
0
0

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

210
220
230
240
250

220
230
240
250
260

0
0
0
.30
.70

260
270
280
290
300

270
280
290
300
310

1.10
1.50
1.90
2.30
2.70

.40
.80
1.20
1.60
2.00

.10
.50
.90
1.30

.30
.70

310
320
330
340
350

320
330
340
350
360

3.10
3.50
3.90
4.30
4.70

2.40
2.80
3.20
3.60
4.00

1.70
2.10
2.50
2.90
3.30

1.10
1.50
1.90
2.30
2.70

.40
.80
1.20
1.60
2.00

.10
.50
.90
1.30

.30
.70

360
370
380
390
400

370
380
390
400
410

5.10
5.50
5.90
6.30
6.70

4.40
4.80
5.20
5.60
6.00

3.70
4.10
4.50
4.90
5.30

3.10
3.50
3.90
4.30
4.70

2.40
2.80
3.20
3.60
4.00

1.70
2.10
2.50
2.90
3.30

1.10
1.50
1.90
2.30
2.70

.40
.80
1.20
1.60
2.00

.10
.50
.90
1.30

.30
.70

410
420
430
440
450

420
430
440
450
460

7.10
7.50
7.90
8.30
8.70

6.40
6.80
7.20
7.60
8.00

5.70
6.10
6.50
6.90
7.30

5.10
5.50
5.90
6.30
6.70

4.40
4.80
5.20
5.60
6.00

3.70
4.10
4.50
4.90
5.30

3.10
3.50
3.90
4.30
4.70

2.40
2.80
3.20
3.60
4.00

1.70
2.10
2.50
2.90
3.30

1.10
1.50
1.90
2.30
2.70

.40
.80
1.20
1.60
2.00

460
470
480
490
500

470
480
490
500
510

9.10
9.50
9.90
10.30
10.70

8.40
8.80
9.20
9.60
10.00

7.70
8.10
8.50
8.90
9.30

7.10
7.50
7.90
8.30
8.70

6.40
6.80
7.20
7.60
8.00

5.70
6.10
6.50
6.90
7.30

5.10
5.50
5.90
6.30
6.70

4.40
4.80
5.20
5.60
6.00

3.70
4.10
4.50
4.90
5.30

3.10
3.50
3.90
4.30
4.70

2.40
2.80
3.20
3.60
4.00

510
520
530
540
550

520
530
540
550
560

11.10
11.50
11.90
12.30
12.70

10.40
10.80
11.20
11.60
12.00

9.70
10.10
10.50
10.90
11.30

9.10
9.50
9.90
10.30
10.70

8.40
8.80
9.20
9.60
10.00

7.70
8.10
8.50
8.90
9.30

7.10
7.50
7.90
8.30
8.70

6.40
6.80
7.20
7.60
8.00

5.70
6.10
6.50
6.90
7.30

5.10
5.50
5.90
6.30
6.70

4.40
4.80
5.20
5.60
6.00

560
570
580
590
600

570
580
590
600
610

13.10
13.50
13.90
14.30
14.70

12.40
12.80
13.20
13.60
14.00

11.70
12.10
12.50
12.90
13.30

11.10
11.50
11.90
12.30
12.70

10.40
10.80
11.20
11.60
12.00

9.70
10.10
10.50
10.90
11.30

9.10
9.50
9.90
10.30
10.70

8.40
8.80
9.20
9.60
10.00

7.70
8.10
8.50
8.90
9.30

7.10
7.50
7.90
8.30
8.70

6.40
6.80
7.20
7.60
8.00

610
620
630
640
650

620
630
640
650
660

15.10
15.50
15.90
16.30
16.80

14.40
14.80
15.20
15.60
16.10

13.70
14.10
14.50
15.00
15.40

13.10
13.50
13.90
14.30
14.80

12.40
12.80
13.20
13.60
14.10

11.70
12.10
12.50
13.00
13.40

11.10
11.50
11.90
12.30
12.80

10.40
10.80
11.20
11.60
12.10

9.70
10.10
10.50
11.00
11.40

9.10
9.50
9.90
10.30
10.80

8.40
8.80
9.20
9.60
10.10

660
670
680
690
700

670
680
690
700
710

17.20
17.70
18.10
18.70
19.40

16.50
17.00
17.40
17.90
18.40

15.90
16.30
16.80
17.20
17.70

15.20
15.70
16.10
16.50
17.00

14.50
15.00
15.40
15.90
16.30

13.90
14.30
14.80
15.20
15.70

13.20
13.70
14.10
14.50
15.00

12.50
13.00
13.40
13.90
14.30

11.90
12.30
12.80
13.20
13.70

11.20
11.70
12.10
12.50
13.00

10.50
11.00
11.40
11.90
12.30

710
720
730
740
750

720
730
740
750
760

20.00
20.70
21.30
22.00
22.60

19.00
19.70
20.40
21.00
21.70

18.10
18.70
19.40
20.00
20.70

17.40
17.90
18.40
19.10
19.70

16.80
17.20
17.70
18.10
18.70

16.10
16.60
17.00
17.50
17.90

15.40
15.90
16.30
16.80
17.20

14.80
15.20
15.70
16.10
16.60

14.10
14.60
15.00
15.50
15.90

13.40
13.90
14.30
14.80
15.20

12.80
13.20
13.70
14.10
14.60

760
770
780
790
800

770
780
790
800
810

23.30
23.90
24.60
25.30
25.90

22.30
23.00
23.60
24.30
24.90

21.30
22.00
22.70
23.30
24.00

20.40
21.00
21.70
22.30
23.00

19.40
20.10
20.70
21.40
22.00

18.40
19.10
19.70
20.40
21.00

17.70
18.10
18.80
19.40
20.10

17.00
17.50
17.90
18.40
19.10

16.30
16.80
17.20
17.70
18.10

15.70
16.10
16.60
17.00
17.50

15.00
15.50
15.90
16.40
16.80

35

SINGLE PERSONS – SEMI-MONTHLY PAYROLL PERIOD (Cont’d.)
And the number of withholding exemptions claimed is:

And the wages are:
At
least

36

But
less than

0

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

810
820
830
840
850

820
830
840
850
860

$ 26.60 $ 25.60
27.20
26.20
27.90
26.90
28.50
27.60
29.20
28.20

$ 24.60
25.30
25.90
26.60
27.20

$ 23.60
24.30
24.90
25.60
26.30

$ 22.70
23.30
24.00
24.60
25.30

$ 21.70
22.30
23.00
23.70
24.30

$ 20.70
21.40
22.00
22.70
23.30

$ 19.70
20.40
21.10
21.70
22.40

$ 18.80
19.40
20.10
20.70
21.40

$ 17.90
18.50
19.10
19.80
20.40

$ 17.30
17.70
18.20
18.80
19.40

860
870
880
890
900

870
880
890
900
910

29.80
30.50
31.10
31.80
32.40

28.90
29.50
30.20
30.80
31.50

27.90
28.50
29.20
29.80
30.50

26.90
27.60
28.20
28.90
29.50

25.90
26.60
27.20
27.90
28.60

25.00
25.60
26.30
26.90
27.60

24.00
24.60
25.30
26.00
26.60

23.00
23.70
24.30
25.00
25.60

22.00
22.70
23.40
24.00
24.70

21.10
21.70
22.40
23.00
23.70

20.10
20.80
21.40
22.10
22.70

910
920
930
940
950

920
930
940
950
960

33.10
33.80
34.40
35.10
35.70

32.10
32.80
33.40
34.10
34.70

31.20
31.80
32.50
33.10
33.80

30.20
30.80
31.50
32.10
32.80

29.20
29.90
30.50
31.20
31.80

28.20
28.90
29.50
30.20
30.90

27.30
27.90
28.60
29.20
29.90

26.30
26.90
27.60
28.30
28.90

25.30
26.00
26.60
27.30
27.90

24.30
25.00
25.70
26.30
27.00

23.40
24.00
24.70
25.30
26.00

960
970
980
990
1,000

970
980
990
1,000
1,010

36.40
37.00
37.70
38.30
39.00

35.40
36.10
36.70
37.40
38.00

34.40
35.10
35.70
36.40
37.00

33.50
34.10
34.80
35.40
36.10

32.50
33.10
33.80
34.40
35.10

31.50
32.20
32.80
33.50
34.10

30.50
31.20
31.80
32.50
33.10

29.60
30.20
30.90
31.50
32.20

28.60
29.20
29.90
30.50
31.20

27.60
28.30
28.90
29.60
30.20

26.60
27.30
27.90
28.60
29.30

1,010
1,020
1,030
1,040
1,050

1,020
1,030
1,040
1,050
1,060

39.60
40.30
41.00
41.60
42.30

38.70
39.30
40.00
40.60
41.30

37.70
38.40
39.00
39.70
40.30

36.70
37.40
38.00
38.70
39.30

35.80
36.40
37.10
37.70
38.40

34.80
35.40
36.10
36.70
37.40

33.80
34.50
35.10
35.80
36.40

32.80
33.50
34.10
34.80
35.40

31.90
32.50
33.20
33.80
34.50

30.90
31.50
32.20
32.80
33.50

29.90
30.60
31.20
31.90
32.50

1,060
1,070
1,080
1,090
1,100

1,070
1,080
1,090
1,100
1,110

42.90
43.60
44.20
44.90
45.60

41.90
42.60
43.20
43.90
44.60

41.00
41.60
42.30
42.90
43.60

40.00
40.60
41.30
42.00
42.60

39.00
39.70
40.30
41.00
41.60

38.00
38.70
39.40
40.00
40.70

37.10
37.70
38.40
39.00
39.70

36.10
36.80
37.40
38.10
38.70

35.10
35.80
36.40
37.10
37.70

34.20
34.80
35.50
36.10
36.80

33.20
33.80
34.50
35.10
35.80

1,110
1,120
1,130
1,140
1,150

1,120
1,130
1,140
1,150
1,160

46.30
47.00
47.70
48.40
49.10

45.20
45.90
46.70
47.40
48.10

44.20
44.90
45.60
46.30
47.00

43.30
43.90
44.60
45.30
46.00

42.30
42.90
43.60
44.30
44.90

41.30
42.00
42.60
43.30
43.90

40.30
41.00
41.70
42.30
43.00

39.40
40.00
40.70
41.30
42.00

38.40
39.10
39.70
40.40
41.00

37.40
38.10
38.70
39.40
40.00

36.50
37.10
37.80
38.40
39.10

1,160
1,170
1,180
1,190
1,200

1,170
1,180
1,190
1,200
1,210

49.80
50.50
51.20
51.90
52.60

48.80
49.50
50.20
50.90
51.60

47.70
48.40
49.10
49.80
50.50

46.70
47.40
48.10
48.80
49.50

45.60
46.30
47.00
47.70
48.40

44.60
45.30
46.00
46.70
47.40

43.60
44.30
44.90
45.60
46.30

42.60
43.30
43.90
44.60
45.30

41.70
42.30
43.00
43.60
44.30

40.70
41.30
42.00
42.70
43.30

39.70
40.40
41.00
41.70
42.30

1,210
1,220
1,230
1,240
1,250

1,220
1,230
1,240
1,250
1,260

53.30
54.00
54.70
55.40
56.10

52.30
53.00
53.70
54.40
55.10

51.20
51.90
52.60
53.30
54.00

50.20
50.90
51.60
52.30
53.00

49.10
49.80
50.50
51.20
51.90

48.10
48.80
49.50
50.20
50.90

47.00
47.70
48.40
49.20
49.90

46.00
46.70
47.40
48.10
48.80

45.00
45.70
46.40
47.10
47.80

44.00
44.60
45.30
46.00
46.70

43.00
43.60
44.30
45.00
45.70

1,260
1,270
1,280
1,290
1,300

1,270
1,280
1,290
1,300
1,310

56.80
57.50
58.20
58.90
59.60

55.80
56.50
57.20
57.90
58.60

54.70
55.40
56.10
56.80
57.50

53.70
54.40
55.10
55.80
56.50

52.60
53.30
54.00
54.80
55.50

51.60
52.30
53.00
53.70
54.40

50.60
51.30
52.00
52.70
53.40

49.50
50.20
50.90
51.60
52.30

48.50
49.20
49.90
50.60
51.30

47.40
48.10
48.80
49.50
50.20

46.40
47.10
47.80
48.50
49.20

1,310
1,320
1,330
1,340
1,350

1,320
1,330
1,340
1,350
1,360

60.30
61.00
61.70
62.40
63.10

59.30
60.00
60.70
61.40
62.10

58.20
58.90
59.70
60.40
61.10

57.20
57.90
58.60
59.30
60.00

56.20
56.90
57.60
58.30
59.00

55.10
55.80
56.50
57.20
57.90

54.10
54.80
55.50
56.20
56.90

53.00
53.70
54.40
55.10
55.80

52.00
52.70
53.40
54.10
54.80

50.90
51.60
52.30
53.00
53.70

49.90
50.60
51.30
52.00
52.70

1,360
1,370
1,380
1,390
1,400

1,370
1,380
1,390
1,400
1,410

63.80
64.50
65.30
66.00
66.70

62.80
63.50
64.20
64.90
65.60

61.80
62.50
63.20
63.90
64.60

60.70
61.40
62.10
62.80
63.50

59.70
60.40
61.10
61.80
62.50

58.60
59.30
60.00
60.70
61.40

57.60
58.30
59.00
59.70
60.40

56.50
57.20
57.90
58.60
59.30

55.50
56.20
56.90
57.60
58.30

54.40
55.10
55.80
56.50
57.30

53.40
54.10
54.80
55.50
56.20

1,410
1,420
1,430
1,440
1,450

1,420
1,430
1,440
1,450
1,460

67.40
68.10
68.80
69.50
70.20

66.30
67.00
67.70
68.40
69.10

65.30
66.00
66.70
67.40
68.10

64.20
64.90
65.60
66.30
67.00

63.20
63.90
64.60
65.30
66.00

62.10
62.80
63.50
64.20
64.90

61.10
61.80
62.50
63.20
63.90

60.00
60.70
61.40
62.20
62.90

59.00
59.70
60.40
61.10
61.80

58.00
58.70
59.40
60.10
60.80

56.90
57.60
58.30
59.00
59.70

SINGLE PERSONS – SEMI-MONTHLY PAYROLL PERIOD (Cont’d.)
And the wages are:

And the number of withholding exemptions claimed is:

0

At
least

But
less than

1,460
1,470
1,480
1,490
1,500

1,470
1,480
1,490
1,500
1,510

1,510
1,520
1,530
1,540
1,550

1,520
1,530
1,540
1,550
1,560

74.40
75.10
75.80
76.50
77.20

1,560
1,570
1,580
1,590
1,600

1,570
1,580
1,590
1,600
1,610

1,610
1,620
1,630
1,640
1,650

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:
$ 70.90 $ 69.80
71.60
70.50
72.30
71.20
73.00
71.90
73.70
72.60

$ 68.80
69.50
70.20
70.90
71.60

$ 67.70
68.40
69.10
69.80
70.50

$ 66.70
67.40
68.10
68.80
69.50

$ 65.60
66.30
67.00
67.80
68.50

$ 64.60
65.30
66.00
66.70
67.40

$ 63.60
64.30
65.00
65.70
66.40

$ 62.50
63.20
63.90
64.60
65.30

$ 61.50
62.20
62.90
63.60
64.30

$ 60.40
61.10
61.80
62.50
63.20

73.30
74.00
74.70
75.40
76.10

72.30
73.00
73.70
74.40
75.10

71.20
71.90
72.70
73.40
74.10

70.20
70.90
71.60
72.30
73.00

69.20
69.90
70.60
71.30
72.00

68.10
68.80
69.50
70.20
70.90

67.10
67.80
68.50
69.20
69.90

66.00
66.70
67.40
68.10
68.80

65.00
65.70
66.40
67.10
67.80

63.90
64.60
65.30
66.00
66.70

77.90
78.60
79.30
80.00
80.70

76.80
77.50
78.30
79.00
79.70

75.80
76.50
77.20
77.90
78.60

74.80
75.50
76.20
76.90
77.60

73.70
74.40
75.10
75.80
76.50

72.70
73.40
74.10
74.80
75.50

71.60
72.30
73.00
73.70
74.40

70.60
71.30
72.00
72.70
73.40

69.50
70.20
70.90
71.60
72.30

68.50
69.20
69.90
70.60
71.30

67.40
68.10
68.80
69.50
70.30

1,620
1,630
1,640
1,650
1,660

81.40
82.10
82.80
83.50
84.20

80.40
81.10
81.80
82.50
83.20

79.30
80.00
80.70
81.40
82.10

78.30
79.00
79.70
80.40
81.10

77.20
77.90
78.60
79.30
80.00

76.20
76.90
77.60
78.30
79.00

75.10
75.80
76.50
77.20
77.90

74.10
74.80
75.50
76.20
76.90

73.00
73.70
74.40
75.10
75.90

72.00
72.70
73.40
74.10
74.80

71.00
71.70
72.40
73.10
73.80

1,660
1,670
1,680
1,690
1,700

1,670
1,680
1,690
1,700
1,710

84.90
85.60
86.30
87.00
87.70

83.90
84.60
85.30
86.00
86.70

82.80
83.50
84.20
84.90
85.60

81.80
82.50
83.20
83.90
84.60

80.70
81.40
82.10
82.80
83.50

79.70
80.40
81.10
81.80
82.50

78.60
79.30
80.00
80.80
81.50

77.60
78.30
79.00
79.70
80.40

76.60
77.30
78.00
78.70
79.40

75.50
76.20
76.90
77.60
78.30

74.50
75.20
75.90
76.60
77.30

1,710
1,720
1,730
1,740
1,750

1,720
1,730
1,740
1,750
1,760

88.40
89.10
89.80
90.50
91.20

87.40
88.10
88.80
89.50
90.20

86.30
87.00
87.70
88.40
89.10

85.30
86.00
86.70
87.40
88.10

84.20
84.90
85.70
86.40
87.10

83.20
83.90
84.60
85.30
86.00

82.20
82.90
83.60
84.30
85.00

81.10
81.80
82.50
83.20
83.90

80.10
80.80
81.50
82.20
82.90

79.00
79.70
80.40
81.10
81.80

78.00
78.70
79.40
80.10
80.80

1,760
1,770
1,780
1,790
1,800

1,770
1,780
1,790
1,800
1,810

91.90
92.60
93.30
94.00
94.70

90.90
91.60
92.30
93.00
93.70

89.80
90.50
91.30
92.00
92.70

88.80
89.50
90.20
90.90
91.60

87.80
88.50
89.20
89.90
90.60

86.70
87.40
88.10
88.80
89.50

85.70
86.40
87.10
87.80
88.50

84.60
85.30
86.00
86.70
87.40

83.60
84.30
85.00
85.70
86.40

82.50
83.20
83.90
84.60
85.30

81.50
82.20
82.90
83.60
84.30

1,810
1,820
1,830
1,840
1,850

1,820
1,830
1,840
1,850
1,860

95.40
96.20
96.90
97.60
98.30

94.40
95.10
95.80
96.50
97.20

93.40
94.10
94.80
95.50
96.20

92.30
93.00
93.70
94.40
95.10

91.30
92.00
92.70
93.40
94.10

90.20
90.90
91.60
92.30
93.00

89.20
89.90
90.60
91.30
92.00

88.10
88.80
89.50
90.20
90.90

87.10
87.80
88.50
89.20
89.90

86.00
86.70
87.40
88.10
88.90

85.00
85.70
86.40
87.10
87.80

1,860
1,870
1,880
1,890
1,900

1,870
1,880
1,890
1,900
1,910

99.00
99.70
100.40
101.10
101.80

97.90
98.60
99.30
100.00
100.70

96.90
97.60
98.30
99.00
99.70

95.80
96.50
97.20
97.90
98.60

94.80
95.50
96.20
96.90
97.60

93.70
94.40
95.10
95.80
96.50

92.70
93.40
94.10
94.80
95.50

91.60
92.30
93.00
93.80
94.50

90.60
91.30
92.00
92.70
93.40

89.60
90.30
91.00
91.70
92.40

88.50
89.20
89.90
90.60
91.30

1,910
1,920
1,930
1,940
1,950

1,920
1,930
1,940
1,950
1,960

102.50
103.20
103.90
104.60
105.30

101.40
102.10
102.80
103.50
104.20

100.40
101.10
101.80
102.50
103.20

99.30
100.00
100.70
101.40
102.10

98.30
99.00
99.70
100.40
101.10

97.20
97.90
98.60
99.40
100.10

96.20
96.90
97.60
98.30
99.00

95.20
95.90
96.60
97.30
98.00

94.10
94.80
95.50
96.20
96.90

93.10
93.80
94.50
95.20
95.90

92.00
92.70
93.40
94.10
94.80

1,960
1,970
1,980
1,990
2,000

1,970
1,980
1,990
2,000
2,010

106.00
106.70
107.40
108.10
108.80

104.90
105.60
106.30
107.00
107.70

103.90
104.60
105.30
106.00
106.70

102.80
103.50
104.30
105.00
105.70

101.80
102.50
103.20
103.90
104.60

100.80
101.50
102.20
102.90
103.60

99.70
100.40
101.10
101.80
102.50

98.70
99.40
100.10
100.80
101.50

97.60
98.30
99.00
99.70
100.40

96.60
97.30
98.00
98.70
99.40

95.50
96.20
96.90
97.60
98.30

2,010

2,622

109.10

108.10

102.90

101.80

100.80

99.70

98.70

145.80

144.80

143.80

142.70

141.70

608.90

607.90

606.80

605.80

604.70

0.070224 of the excess over $2010 plus:
107.10

106.00

105.00

103.90

0.0627 of the excess over $2622 plus:
2,622

10,007

152.10

151.10

150.00

149.00

147.90

146.90

0.0765 of the excess over $10007 plus:
10007

and over

615.20

614.10

613.10

612.00

611.00

609.90

* More than 10 exemptions: Reduce amount from 10 exemption column by .90 for each additional exemption claimed.

37

MARRIED PERSONS – SEMI-MONTHLY PAYROLL PERIOD
And the number of withholding exemptions claimed is:

And the wages are:
At
least

38

0

But
less than

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

0
230
240
250
260

230
240
250
260
270

$

0
0
0
0
0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0

$

0 $

0

270
280
290
300
310

280
290
300
310
320

0
0
0
0
0

320
330
340
350
360

330
340
350
360
370

0
.30
.70
1.10
1.50

.40
.80

.20

370
380
390
400
410

380
390
400
410
420

1.90
2.30
2.70
3.10
3.50

1.20
1.60
2.00
2.40
2.80

.60
1.00
1.40
1.80
2.20

.30
.70
1.10
1.50

.40
.80

.20

420
430
440
450
460

430
440
450
460
470

3.90
4.30
4.70
5.10
5.50

3.20
3.60
4.00
4.40
4.80

2.60
3.00
3.40
3.80
4.20

1.90
2.30
2.70
3.10
3.50

1.20
1.60
2.00
2.40
2.80

.60
1.00
1.40
1.80
2.20

.30
.70
1.10
1.50

.40
.80

.20

470
480
490
500
510

480
490
500
510
520

5.90
6.30
6.70
7.10
7.50

5.20
5.60
6.00
6.40
6.80

4.60
5.00
5.40
5.80
6.20

3.90
4.30
4.70
5.10
5.50

3.20
3.60
4.00
4.40
4.80

2.60
3.00
3.40
3.80
4.20

1.90
2.30
2.70
3.10
3.50

1.20
1.60
2.00
2.40
2.80

.60
1.00
1.40
1.80
2.20

.30
.70
1.10
1.50

.40
.80

520
530
540
550
560

530
540
550
560
570

7.90
8.30
8.70
9.10
9.50

7.20
7.60
8.00
8.40
8.80

6.60
7.00
7.40
7.80
8.20

5.90
6.30
6.70
7.10
7.50

5.20
5.60
6.00
6.40
6.80

4.60
5.00
5.40
5.80
6.20

3.90
4.30
4.70
5.10
5.50

3.20
3.60
4.00
4.40
4.80

2.60
3.00
3.40
3.80
4.20

1.90
2.30
2.70
3.10
3.50

1.20
1.60
2.00
2.40
2.80

570
580
590
600
610

580
590
600
610
620

9.90
10.30
10.70
11.10
11.50

9.20
9.60
10.00
10.40
10.80

8.60
9.00
9.40
9.80
10.20

7.90
8.30
8.70
9.10
9.50

7.20
7.60
8.00
8.40
8.80

6.60
7.00
7.40
7.80
8.20

5.90
6.30
6.70
7.10
7.50

5.20
5.60
6.00
6.40
6.80

4.60
5.00
5.40
5.80
6.20

3.90
4.30
4.70
5.10
5.50

3.20
3.60
4.00
4.40
4.80

620
630
640
650
660

630
640
650
660
670

11.90
12.30
12.70
13.10
13.50

11.20
11.60
12.00
12.40
12.80

10.60
11.00
11.40
11.80
12.20

9.90
10.30
10.70
11.10
11.50

9.20
9.60
10.00
10.40
10.80

8.60
9.00
9.40
9.80
10.20

7.90
8.30
8.70
9.10
9.50

7.20
7.60
8.00
8.40
8.80

6.60
7.00
7.40
7.80
8.20

5.90
6.30
6.70
7.10
7.50

5.20
5.60
6.00
6.40
6.80

670
680
690
700
710

680
690
700
710
720

13.90
14.30
14.70
15.10
15.50

13.20
13.60
14.00
14.40
14.80

12.60
13.00
13.40
13.80
14.20

11.90
12.30
12.70
13.10
13.50

11.20
11.60
12.00
12.40
12.80

10.60
11.00
11.40
11.80
12.20

9.90
10.30
10.70
11.10
11.50

9.20
9.60
10.00
10.40
10.80

8.60
9.00
9.40
9.80
10.20

7.90
8.30
8.70
9.10
9.50

7.20
7.60
8.00
8.40
8.80

720
730
740
750
760

730
740
750
760
770

15.90
16.30
16.70
17.10
17.50

15.20
15.60
16.00
16.40
16.80

14.60
15.00
15.40
15.80
16.20

13.90
14.30
14.70
15.10
15.50

13.20
13.60
14.00
14.40
14.80

12.60
13.00
13.40
13.80
14.20

11.90
12.30
12.70
13.10
13.50

11.20
11.60
12.00
12.40
12.80

10.60
11.00
11.40
11.80
12.20

9.90
10.30
10.70
11.10
11.50

9.20
9.60
10.00
10.40
10.80

770
780
790
800
810

780
790
800
810
820

17.90
18.30
18.90
19.50
20.10

17.20
17.60
18.00
18.50
19.10

16.60
17.00
17.40
17.80
18.20

15.90
16.30
16.70
17.10
17.50

15.20
15.60
16.00
16.40
16.80

14.60
15.00
15.40
15.80
16.20

13.90
14.30
14.70
15.10
15.50

13.20
13.60
14.00
14.40
14.80

12.60
13.00
13.40
13.80
14.20

11.90
12.30
12.70
13.10
13.50

11.20
11.60
12.00
12.40
12.80

820
830
840
850
860

830
840
850
860
870

20.70
21.20
21.80
22.40
23.00

19.70
20.30
20.90
21.40
22.00

18.70
19.30
19.90
20.50
21.10

17.90
18.30
18.90
19.50
20.10

17.20
17.60
18.00
18.50
19.10

16.60
17.00
17.40
17.80
18.20

15.90
16.30
16.70
17.10
17.50

15.20
15.60
16.00
16.40
16.80

14.60
15.00
15.40
15.80
16.20

13.90
14.30
14.70
15.10
15.50

13.20
13.60
14.00
14.40
14.80

MARRIED PERSONS – SEMI-MONTHLY PAYROLL PERIOD (Cont’d.)
And the number of withholding exemptions claimed is:

And the wages are:
At
least

But
less than

0

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

870
880
890
900
910

880
890
900
910
920

$ 23.60
24.20
24.80
25.50
26.20

$ 22.60
23.20
23.80
24.50
25.20

$ 21.60
22.20
22.80
23.50
24.20

$ 20.70
21.20
21.90
22.60
23.30

$ 19.70
20.30
20.90
21.60
22.30

$ 18.70
19.30
19.90
20.60
21.30

$ 17.90
18.30
19.00
19.70
20.40

$ 17.20
17.60
18.00
18.70
19.40

$ 16.60
17.00
17.40
17.90
18.40

$ 15.90 $ 15.20
16.30
15.60
16.70
16.00
17.20
16.50
17.70
17.00

920
930
940
950
960

930
940
950
960
970

26.90
27.60
28.30
29.00
29.70

25.90
26.60
27.30
28.00
28.70

24.90
25.60
26.30
27.10
27.80

24.00
24.70
25.40
26.10
26.80

23.00
23.70
24.40
25.10
25.80

22.00
22.70
23.40
24.10
24.80

21.10
21.80
22.50
23.20
23.90

20.10
20.80
21.50
22.20
22.90

19.10
19.80
20.50
21.20
21.90

18.20
18.80
19.50
20.20
20.90

17.50
18.00
18.60
19.30
20.00

970
980
990
1,000
1,010

980
990
1,000
1,010
1,020

30.40
31.10
31.80
32.50
33.20

29.40
30.10
30.80
31.50
32.20

28.50
29.20
29.90
30.60
31.30

27.50
28.20
28.90
29.60
30.30

26.50
27.20
27.90
28.60
29.30

25.50
26.20
26.90
27.60
28.30

24.60
25.30
26.00
26.70
27.40

23.60
24.30
25.00
25.70
26.40

22.60
23.30
24.00
24.70
25.40

21.60
22.30
23.00
23.70
24.40

20.70
21.40
22.10
22.80
23.50

1,020
1,030
1,040
1,050
1,060

1,030
1,040
1,050
1,060
1,070

33.90
34.60
35.30
36.00
36.70

32.90
33.60
34.30
35.00
35.70

32.00
32.70
33.40
34.10
34.80

31.00
31.70
32.40
33.10
33.80

30.00
30.70
31.40
32.10
32.80

29.00
29.70
30.40
31.10
31.80

28.10
28.80
29.50
30.20
30.90

27.10
27.80
28.50
29.20
29.90

26.10
26.80
27.50
28.20
28.90

25.10
25.80
26.50
27.20
27.90

24.20
24.90
25.60
26.30
27.00

1,070
1,080
1,090
1,100
1,110

1,080
1,090
1,100
1,110
1,120

37.40
38.10
38.80
39.50
40.20

36.40
37.10
37.80
38.50
39.20

35.50
36.20
36.90
37.60
38.30

34.50
35.20
35.90
36.60
37.30

33.50
34.20
34.90
35.60
36.30

32.50
33.20
33.90
34.60
35.30

31.60
32.30
33.00
33.70
34.40

30.60
31.30
32.00
32.70
33.40

29.60
30.30
31.00
31.70
32.40

28.60
29.30
30.00
30.70
31.40

27.70
28.40
29.10
29.80
30.50

1,120
1,130
1,140
1,150
1,160

1,130
1,140
1,150
1,160
1,170

40.90
41.60
42.30
43.00
43.70

39.90
40.60
41.30
42.00
42.70

39.00
39.70
40.40
41.10
41.80

38.00
38.70
39.40
40.10
40.80

37.00
37.70
38.40
39.10
39.80

36.00
36.70
37.40
38.10
38.80

35.10
35.80
36.50
37.20
37.90

34.10
34.80
35.50
36.20
36.90

33.10
33.80
34.50
35.20
35.90

32.20
32.90
33.60
34.30
35.00

31.20
31.90
32.60
33.30
34.00

1,170
1,180
1,190
1,200
1,210

1,180
1,190
1,200
1,210
1,220

44.40
45.10
45.90
46.60
47.40

43.40
44.10
44.90
45.60
46.40

42.50
43.20
43.90
44.60
45.30

41.50
42.20
42.90
43.60
44.30

40.50
41.20
41.90
42.60
43.30

39.50
40.20
40.90
41.70
42.40

38.60
39.30
40.00
40.70
41.40

37.60
38.30
39.00
39.70
40.40

36.60
37.30
38.00
38.70
39.40

35.70
36.40
37.10
37.80
38.50

34.70
35.40
36.10
36.80
37.50

1,220
1,230
1,240
1,250
1,260

1,230
1,240
1,250
1,260
1,270

48.20
48.90
49.70
50.40
51.20

47.10
47.90
48.60
49.40
50.10

46.10
46.80
47.60
48.30
49.10

45.00
45.80
46.50
47.30
48.00

44.00
44.70
45.50
46.20
47.00

43.10
43.80
44.50
45.20
45.90

42.10
42.80
43.50
44.20
44.90

41.10
41.80
42.50
43.20
43.90

40.10
40.80
41.50
42.20
42.90

39.20
39.90
40.60
41.30
42.00

38.20
38.90
39.60
40.30
41.00

1,270
1,280
1,290
1,300
1,310

1,280
1,290
1,300
1,310
1,320

51.90
52.70
53.40
54.20
54.90

50.90
51.60
52.40
53.10
53.90

49.80
50.60
51.30
52.10
52.80

48.80
49.50
50.30
51.00
51.80

47.70
48.50
49.20
50.00
50.70

46.70
47.40
48.20
48.90
49.70

45.60
46.40
47.20
47.90
48.70

44.60
45.40
46.10
46.90
47.60

43.60
44.30
45.10
45.80
46.60

42.70
43.40
44.10
44.80
45.50

41.70
42.40
43.10
43.80
44.50

1,320
1,330
1,340
1,350
1,360

1,330
1,340
1,350
1,360
1,370

55.70
56.40
57.20
57.90
58.70

54.60
55.40
56.10
56.90
57.60

53.60
54.30
55.10
55.80
56.60

52.50
53.30
54.00
54.80
55.60

51.50
52.20
53.00
53.80
54.50

50.50
51.20
52.00
52.70
53.50

49.40
50.20
50.90
51.70
52.40

48.40
49.10
49.90
50.60
51.40

47.30
48.10
48.80
49.60
50.30

46.30
47.00
47.80
48.50
49.30

45.20
46.00
46.70
47.50
48.20

1,370
1,380
1,390
1,400
1,410

1,380
1,390
1,400
1,410
1,420

59.40
60.20
60.90
61.70
62.40

58.40
59.10
59.90
60.70
61.40

57.30
58.10
58.90
59.60
60.40

56.30
57.10
57.80
58.60
59.30

55.30
56.00
56.80
57.50
58.30

54.20
55.00
55.70
56.50
57.20

53.20
53.90
54.70
55.40
56.20

52.10
52.90
53.60
54.40
55.10

51.10
51.80
52.60
53.30
54.10

50.00
50.80
51.50
52.30
53.00

49.00
49.70
50.50
51.20
52.00

1,420
1,430
1,440
1,450
1,460

1,430
1,440
1,450
1,460
1,470

63.20
64.00
64.70
65.50
66.20

62.20
62.90
63.70
64.40
65.20

61.10
61.90
62.60
63.40
64.10

60.10
60.80
61.60
62.30
63.10

59.00
59.80
60.50
61.30
62.00

58.00
58.70
59.50
60.20
61.00

56.90
57.70
58.40
59.20
59.90

55.90
56.60
57.40
58.10
58.90

54.80
55.60
56.30
57.10
57.90

53.80
54.50
55.30
56.10
56.80

52.80
53.50
54.30
55.00
55.80

1,470
1,480
1,490
1,500
1,510

1,480
1,490
1,500
1,510
1,520

67.00
67.70
68.50
69.20
70.00

65.90
66.70
67.40
68.20
68.90

64.90
65.60
66.40
67.10
67.90

63.80
64.60
65.30
66.10
66.80

62.80
63.50
64.30
65.00
65.80

61.70
62.50
63.20
64.00
64.70

60.70
61.40
62.20
63.00
63.70

59.60
60.40
61.20
61.90
62.70

58.60
59.40
60.10
60.90
61.60

57.60
58.30
59.10
59.80
60.60

56.50
57.30
58.00
58.80
59.50

39

MARRIED PERSONS – SEMI-MONTHLY PAYROLL PERIOD (Cont’d.)
And the wages are:

And the number of withholding exemptions claimed is:

0

1

2

3

4

5

6

7

8

9

10*

At
least

But
less than

1,520
1,530
1,540
1,550
1,560

1,530
1,540
1,550
1,560
1,570

$ 70.70
71.50
72.20
73.00
73.70

$ 69.70
70.40
71.20
71.90
72.70

$ 68.60
69.40
70.10
70.90
71.60

$ 67.60
68.30
69.10
69.80
70.60

$ 66.50
67.30
68.10
68.80
69.60

$ 65.50
66.30
67.00
67.80
68.50

$ 64.50
65.20
66.00
66.70
67.50

$ 63.40
64.20
64.90
65.70
66.40

$ 62.40
63.10
63.90
64.60
65.40

1,570
1,580
1,590
1,600
1,610

1,580
1,590
1,600
1,610
1,620

74.50
75.20
76.00
76.70
77.50

73.40
74.20
74.90
75.70
76.50

72.40
73.10
73.90
74.70
75.40

71.40
72.10
72.90
73.60
74.40

70.30
71.10
71.80
72.60
73.30

69.30
70.00
70.80
71.50
72.30

68.20
69.00
69.70
70.50
71.20

67.20
67.90
68.70
69.40
70.20

66.10
66.90
67.60
68.40
69.10

65.10
65.80
66.60
67.30
68.10

64.00
64.80
65.50
66.30
67.00

1,620
1,630
1,640
1,650
1,660

1,630
1,640
1,650
1,660
1,670

78.20
79.00
79.80
80.50
81.30

77.20
78.00
78.70
79.50
80.20

76.20
76.90
77.70
78.40
79.20

75.10
75.90
76.60
77.40
78.10

74.10
74.80
75.60
76.30
77.10

73.00
73.80
74.50
75.30
76.00

72.00
72.70
73.50
74.20
75.00

70.90
71.70
72.40
73.20
73.90

69.90
70.60
71.40
72.10
72.90

68.80
69.60
70.30
71.10
71.90

67.80
68.60
69.30
70.10
70.80

1,670
1,680
1,690
1,700
1,710

1,680
1,690
1,700
1,710
1,720

82.00
82.80
83.50
84.30
85.00

81.00
81.70
82.50
83.20
84.00

79.90
80.70
81.40
82.20
82.90

78.90
79.60
80.40
81.10
81.90

77.80
78.60
79.30
80.10
80.80

76.80
77.50
78.30
79.00
79.80

75.70
76.50
77.20
78.00
78.80

74.70
75.40
76.20
77.00
77.70

73.70
74.40
75.20
75.90
76.70

72.60
73.40
74.10
74.90
75.60

71.60
72.30
73.10
73.80
74.60

1,720
1,730
1,740
1,750
1,760

1,730
1,740
1,750
1,760
1,770

85.80
86.50
87.30
88.00
88.80

84.70
85.50
86.20
87.00
87.70

83.70
84.40
85.20
85.90
86.70

82.60
83.40
84.10
84.90
85.60

81.60
82.30
83.10
83.90
84.60

80.50
81.30
82.10
82.80
83.60

79.50
80.30
81.00
81.80
82.50

78.50
79.20
80.00
80.70
81.50

77.40
78.20
78.90
79.70
80.40

76.40
77.10
77.90
78.60
79.40

75.30
76.10
76.80
77.60
78.30

1,770
1,780
1,790
1,800
1,810

1,780
1,790
1,800
1,810
1,820

89.50
90.30
91.00
91.80
92.50

88.50
89.20
90.00
90.70
91.50

87.40
88.20
89.00
89.70
90.50

86.40
87.20
87.90
88.70
89.40

85.40
86.10
86.90
87.60
88.40

84.30
85.10
85.80
86.60
87.30

83.30
84.00
84.80
85.50
86.30

82.20
83.00
83.70
84.50
85.20

81.20
81.90
82.70
83.40
84.20

80.10
80.90
81.60
82.40
83.10

79.10
79.80
80.60
81.30
82.10

1,820
1,830
1,840
1,850
1,860

1,830
1,840
1,850
1,860
1,870

93.30
94.00
94.80
95.60
96.30

92.30
93.00
93.80
94.50
95.30

91.20
92.00
92.70
93.50
94.20

90.20
90.90
91.70
92.40
93.20

89.10
89.90
90.60
91.40
92.10

88.10
88.80
89.60
90.30
91.10

87.00
87.80
88.50
89.30
90.00

86.00
86.70
87.50
88.20
89.00

84.90
85.70
86.40
87.20
87.90

83.90
84.60
85.40
86.10
86.90

82.80
83.60
84.40
85.10
85.90

1,870
1,880
1,890
1,900
1,910

1,880
1,890
1,900
1,910
1,920

97.10
97.80
98.60
99.30
100.10

96.00
96.80
97.50
98.30
99.00

95.00
95.70
96.50
97.20
98.00

93.90
94.70
95.40
96.20
96.90

92.90
93.60
94.40
95.10
95.90

91.80
92.60
93.30
94.10
94.80

90.80
91.50
92.30
93.00
93.80

89.70
90.50
91.20
92.00
92.80

88.70
89.50
90.20
91.00
91.70

87.70
88.40
89.20
89.90
90.70

86.60
87.40
88.10
88.90
89.60

1,920
1,930
1,940
1,950
1,960

1,930
1,940
1,950
1,960
1,970

100.80
101.60
102.30
103.10
103.80

99.80
100.50
101.30
102.00
102.80

98.70
99.50
100.20
101.00
101.70

97.70
98.40
99.20
99.90
100.70

96.60
97.40
98.10
98.90
99.70

95.60
96.30
97.10
97.90
98.60

94.60
95.30
96.10
96.80
97.60

93.50
94.30
95.00
95.80
96.50

92.50
93.20
94.00
94.70
95.50

91.40
92.20
92.90
93.70
94.40

90.40
91.10
91.90
92.60
93.40

1,970
1,980
1,990
2,000
2,010

1,980
1,990
2,000
2,010
2,020

104.60
105.30
106.10
106.80
107.60

103.50
104.30
105.00
105.80
106.50

102.50
103.20
104.00
104.80
105.50

101.40
102.20
103.00
103.70
104.50

100.40
101.20
101.90
102.70
103.40

99.40
100.10
100.90
101.60
102.40

98.30
99.10
99.80
100.60
101.30

97.30
98.00
98.80
99.50
100.30

96.20
97.00
97.70
98.50
99.20

95.20
95.90
96.70
97.40
98.20

94.10
94.90
95.60
96.40
97.10

2,020
2,030
2,040
2,050
2,060

2,030
2,040
2,050
2,060
2,070

108.30
109.10
109.90
110.60
111.40

107.30
108.10
108.80
109.60
110.30

106.30
107.00
107.80
108.50
109.30

105.20
106.00
106.70
107.50
108.20

104.20
104.90
105.70
106.40
107.20

103.10
103.90
104.60
105.40
106.10

102.10
102.80
103.60
104.30
105.10

101.00
101.80
102.50
103.30
104.00

100.00
100.70
101.50
102.20
103.00

98.90
99.70
100.40
101.20
101.90

97.90
98.60
99.40
100.20
100.90

2,070

2,531

111.70

110.70

109.60

105.50

104.40

103.40

102.30

101.30

140.10

139.10

138.10

137.00

136.00

608.90

607.90

606.80

605.80

604.70

The amount of Wisconsin income tax to be withheld shall be:
$ 61.30 $ 60.30
62.10
61.00
62.80
61.80
63.60
62.50
64.30
63.30

0.07524 of the excess over $2070 plus:
108.60

107.60

106.50

0.0627 of the excess over $2531 plus:
2,531

10,007

146.40

145.40

144.30

143.30

142.20

141.20

0.0765 of the excess over $10007 plus:
10007

and over

615.20

614.10

613.10

612.00

611.00

609.90

* More than 10 exemptions: Reduce amount from 10 exemption column by .90 for each additional exemption claimed.

40

SINGLE PERSONS – MONTHLY PAYROLL PERIOD
And the number of withholding exemptions claimed is:

And the wages are:
At
least

0

But
less than

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

0
340
360
380
400

340
360
380
400
420

$

0 $
0
0
0
0

0

$

0

$

0 $

0 $

0 $

0 $

0

$

0 $

0 $

0

420
440
460
480
500

440
460
480
500
520

0
0
0
.50
1.30

520
540
560
580
600

540
560
580
600
620

2.10
2.90
3.70
4.50
5.30

.80
1.60
2.40
3.20
4.00

.20
1.00
1.80
2.60

.50
1.30

620
640
660
680
700

640
660
680
700
720

6.10
6.90
7.70
8.50
9.30

4.80
5.60
6.40
7.20
8.00

3.40
4.20
5.00
5.80
6.60

2.10
2.90
3.70
4.50
5.30

.80
1.60
2.40
3.20
4.00

.20
1.00
1.80
2.60

.50
1.30

720
740
760
780
800

740
760
780
800
820

10.10
10.90
11.70
12.50
13.30

8.80
9.60
10.40
11.20
12.00

7.40
8.20
9.00
9.80
10.60

6.10
6.90
7.70
8.50
9.30

4.80
5.60
6.40
7.20
8.00

3.40
4.20
5.00
5.80
6.60

2.10
2.90
3.70
4.50
5.30

.80
1.60
2.40
3.20
4.00

.20
1.00
1.80
2.60

.50
1.30

820
840
860
880
900

840
860
880
900
920

14.10
14.90
15.70
16.50
17.30

12.80
13.60
14.40
15.20
16.00

11.40
12.20
13.00
13.80
14.60

10.10
10.90
11.70
12.50
13.30

8.80
9.60
10.40
11.20
12.00

7.40
8.20
9.00
9.80
10.60

6.10
6.90
7.70
8.50
9.30

4.80
5.60
6.40
7.20
8.00

3.40
4.20
5.00
5.80
6.60

2.10
2.90
3.70
4.50
5.30

.80
1.60
2.40
3.20
4.00

920
940
960
980
1,000

940
960
980
1,000
1,020

18.10
18.90
19.70
20.50
21.30

16.80
17.60
18.40
19.20
20.00

15.40
16.20
17.00
17.80
18.60

14.10
14.90
15.70
16.50
17.30

12.80
13.60
14.40
15.20
16.00

11.40
12.20
13.00
13.80
14.60

10.10
10.90
11.70
12.50
13.30

8.80
9.60
10.40
11.20
12.00

7.40
8.20
9.00
9.80
10.60

6.10
6.90
7.70
8.50
9.30

4.80
5.60
6.40
7.20
8.00

1,020
1,040
1,060
1,080
1,100

1,040
1,060
1,080
1,100
1,120

22.10
22.90
23.70
24.50
25.30

20.80
21.60
22.40
23.20
24.00

19.40
20.20
21.00
21.80
22.60

18.10
18.90
19.70
20.50
21.30

16.80
17.60
18.40
19.20
20.00

15.40
16.20
17.00
17.80
18.60

14.10
14.90
15.70
16.50
17.30

12.80
13.60
14.40
15.20
16.00

11.40
12.20
13.00
13.80
14.60

10.10
10.90
11.70
12.50
13.30

8.80
9.60
10.40
11.20
12.00

1,120
1,140
1,160
1,180
1,200

1,140
1,160
1,180
1,200
1,220

26.10
26.90
27.70
28.50
29.30

24.80
25.60
26.40
27.20
28.00

23.40
24.20
25.00
25.80
26.60

22.10
22.90
23.70
24.50
25.30

20.80
21.60
22.40
23.20
24.00

19.40
20.20
21.00
21.80
22.60

18.10
18.90
19.70
20.50
21.30

16.80
17.60
18.40
19.20
20.00

15.40
16.20
17.00
17.80
18.60

14.10
14.90
15.70
16.50
17.30

12.80
13.60
14.40
15.20
16.00

1,220
1,240
1,260
1,280
1,300

1,240
1,260
1,280
1,300
1,320

30.10
30.90
31.70
32.60
33.50

28.80
29.60
30.40
31.30
32.20

27.40
28.20
29.00
29.90
30.80

26.10
26.90
27.70
28.60
29.50

24.80
25.60
26.40
27.30
28.20

23.40
24.20
25.00
25.90
26.80

22.10
22.90
23.70
24.60
25.50

20.80
21.60
22.40
23.30
24.20

19.40
20.20
21.00
21.90
22.80

18.10
18.90
19.70
20.60
21.50

16.80
17.60
18.40
19.30
20.20

1,320
1,340
1,360
1,380
1,400

1,340
1,360
1,380
1,400
1,420

34.40
35.30
36.20
37.40
38.70

33.10
34.00
34.90
35.80
36.80

31.70
32.60
33.50
34.40
35.30

30.40
31.30
32.20
33.10
34.00

29.10
30.00
30.90
31.80
32.70

27.70
28.60
29.50
30.40
31.30

26.40
27.30
28.20
29.10
30.00

25.10
26.00
26.90
27.80
28.70

23.70
24.60
25.50
26.40
27.30

22.40
23.30
24.20
25.10
26.00

21.10
22.00
22.90
23.80
24.70

1,420
1,440
1,460
1,480
1,500

1,440
1,460
1,480
1,500
1,520

40.00
41.40
42.70
44.00
45.30

38.10
39.40
40.70
42.00
43.30

36.20
37.50
38.80
40.10
41.40

34.90
35.80
36.80
38.10
39.40

33.60
34.40
35.30
36.20
37.50

32.20
33.10
34.00
34.90
35.80

30.90
31.80
32.70
33.60
34.50

29.60
30.40
31.30
32.20
33.10

28.20
29.10
30.00
30.90
31.80

26.90
27.80
28.70
29.60
30.50

25.60
26.40
27.30
28.20
29.10

1,520
1,540
1,560
1,580
1,600

1,540
1,560
1,580
1,600
1,620

46.60
47.90
49.20
50.50
51.80

44.60
45.90
47.30
48.60
49.90

42.70
44.00
45.30
46.60
47.90

40.70
42.10
43.40
44.70
46.00

38.80
40.10
41.40
42.70
44.00

36.80
38.20
39.50
40.80
42.10

35.40
36.30
37.50
38.80
40.10

34.00
34.90
35.80
36.90
38.20

32.70
33.60
34.50
35.40
36.30

31.40
32.30
33.20
34.10
34.90

30.00
30.90
31.80
32.70
33.60

41

SINGLE PERSONS – MONTHLY PAYROLL PERIOD (Cont’d.)
And the number of withholding exemptions claimed is:

And the wages are:

42

0

1

2

3

4

5

6

7

8

9

10*

At
least

But
less than

1,620
1,640
1,660
1,680
1,700

1,640
1,660
1,680
1,700
1,720

1,720
1,740
1,760
1,780
1,800

1,740
1,760
1,780
1,800
1,820

59.70
61.00
62.30
63.60
64.90

57.70
59.00
60.30
61.60
63.00

55.80
57.10
58.40
59.70
61.00

53.80
55.10
56.40
57.70
59.10

51.90
53.20
54.50
55.80
57.10

49.90
51.20
52.50
53.90
55.20

48.00
49.30
50.60
51.90
53.20

46.00
47.30
48.70
50.00
51.30

44.10
45.40
46.70
48.00
49.30

42.10
43.50
44.80
46.10
47.40

40.20
41.50
42.80
44.10
45.40

1,820
1,840
1,860
1,880
1,900

1,840
1,860
1,880
1,900
1,920

66.20
67.50
68.80
70.10
71.40

64.30
65.60
66.90
68.20
69.50

62.30
63.60
64.90
66.20
67.50

60.40
61.70
63.00
64.30
65.60

58.40
59.70
61.00
62.30
63.70

56.50
57.80
59.10
60.40
61.70

54.50
55.80
57.10
58.40
59.80

52.60
53.90
55.20
56.50
57.80

50.60
51.90
53.20
54.60
55.90

48.70
50.00
51.30
52.60
53.90

46.70
48.00
49.40
50.70
52.00

1,920
1,940
1,960
1,980
2,000

1,940
1,960
1,980
2,000
2,020

72.70
74.10
75.40
76.70
78.00

70.80
72.10
73.40
74.70
76.00

68.90
70.20
71.50
72.80
74.10

66.90
68.20
69.50
70.80
72.10

65.00
66.30
67.60
68.90
70.20

63.00
64.30
65.60
66.90
68.20

61.10
62.40
63.70
65.00
66.30

59.10
60.40
61.70
63.00
64.40

57.20
58.50
59.80
61.10
62.40

55.20
56.50
57.80
59.20
60.50

53.30
54.60
55.90
57.20
58.50

2,020
2,040
2,060
2,080
2,100

2,040
2,060
2,080
2,100
2,120

79.30
80.60
81.90
83.20
84.50

77.30
78.60
80.00
81.30
82.60

75.40
76.70
78.00
79.30
80.60

73.40
74.80
76.10
77.40
78.70

71.50
72.80
74.10
75.40
76.70

69.60
70.90
72.20
73.50
74.80

67.60
68.90
70.20
71.50
72.80

65.70
67.00
68.30
69.60
70.90

63.70
65.00
66.30
67.60
68.90

61.80
63.10
64.40
65.70
67.00

59.80
61.10
62.40
63.70
65.10

2,120
2,140
2,160
2,180
2,200

2,140
2,160
2,180
2,200
2,220

85.80
87.10
88.40
89.80
91.20

83.90
85.20
86.50
87.80
89.10

81.90
83.20
84.60
85.90
87.20

80.00
81.30
82.60
83.90
85.20

78.00
79.30
80.70
82.00
83.30

76.10
77.40
78.70
80.00
81.30

74.10
75.50
76.80
78.10
79.40

72.20
73.50
74.80
76.10
77.40

70.30
71.60
72.90
74.20
75.50

68.30
69.60
70.90
72.20
73.50

66.40
67.70
69.00
70.30
71.60

2,220
2,240
2,260
2,280
2,300

2,240
2,260
2,280
2,300
2,320

92.60
94.00
95.40
96.80
98.20

90.50
91.90
93.30
94.70
96.10

88.50
89.80
91.20
92.60
94.00

86.50
87.80
89.10
90.50
91.90

84.60
85.90
87.20
88.50
89.80

82.60
83.90
85.30
86.60
87.90

80.70
82.00
83.30
84.60
85.90

78.70
80.00
81.40
82.70
84.00

76.80
78.10
79.40
80.70
82.00

74.80
76.20
77.50
78.80
80.10

72.90
74.20
75.50
76.80
78.10

2,320
2,340
2,360
2,380
2,400

2,340
2,360
2,380
2,400
2,420

99.60
101.00
102.40
103.80
105.20

97.50
98.90
100.30
101.70
103.10

95.40
96.80
98.20
99.60
101.00

93.30
94.70
96.10
97.50
99.00

91.20
92.60
94.10
95.50
96.90

89.20
90.60
92.00
93.40
94.80

87.20
88.50
89.90
91.30
92.70

85.30
86.60
87.90
89.20
90.60

83.30
84.60
86.00
87.30
88.60

81.40
82.70
84.00
85.30
86.60

79.40
80.80
82.10
83.40
84.70

2,420
2,440
2,460
2,480
2,500

2,440
2,460
2,480
2,500
2,520

106.60
108.00
109.40
110.80
112.20

104.50
105.90
107.30
108.80
110.20

102.40
103.90
105.30
106.70
108.10

100.40
101.80
103.20
104.60
106.00

98.30
99.70
101.10
102.50
103.90

96.20
97.60
99.00
100.40
101.80

94.10
95.50
96.90
98.30
99.70

92.00
93.40
94.80
96.20
97.60

89.90
91.30
92.70
94.10
95.50

87.90
89.20
90.60
92.00
93.40

86.00
87.30
88.60
89.90
91.30

2,520
2,540
2,560
2,580
2,600

2,540
2,560
2,580
2,600
2,620

113.60
115.10
116.50
117.90
119.30

111.60
113.00
114.40
115.80
117.20

109.50
110.90
112.30
113.70
115.10

107.40
108.80
110.20
111.60
113.00

105.30
106.70
108.10
109.50
110.90

103.20
104.60
106.00
107.40
108.80

101.10
102.50
103.90
105.30
106.70

99.00
100.40
101.80
103.20
104.60

96.90
98.30
99.70
101.10
102.50

94.80
96.20
97.60
99.10
100.50

92.70
94.20
95.60
97.00
98.40

2,620
2,640
2,660
2,680
2,700

2,640
2,660
2,680
2,700
2,720

120.70
122.10
123.50
124.90
126.30

118.60
120.00
121.40
122.80
124.20

116.50
117.90
119.30
120.70
122.10

114.40
115.80
117.20
118.60
120.00

112.30
113.70
115.10
116.50
117.90

110.20
111.60
113.00
114.40
115.80

108.10
109.50
110.90
112.30
113.70

106.00
107.40
108.90
110.30
111.70

104.00
105.40
106.80
108.20
109.60

101.90
103.30
104.70
106.10
107.50

99.80
101.20
102.60
104.00
105.40

2,720
2,740
2,760
2,780
2,800

2,740
2,760
2,780
2,800
2,820

127.70
129.10
130.50
131.90
133.30

125.60
127.00
128.40
129.80
131.20

123.50
124.90
126.30
127.70
129.10

121.40
122.80
124.20
125.60
127.00

119.30
120.70
122.10
123.50
125.00

117.20
118.60
120.10
121.50
122.90

115.20
116.60
118.00
119.40
120.80

113.10
114.50
115.90
117.30
118.70

111.00
112.40
113.80
115.20
116.60

108.90
110.30
111.70
113.10
114.50

106.80
108.20
109.60
111.00
112.40

2,820
2,840
2,860
2,880
2,900

2,840
2,860
2,880
2,900
2,920

134.70
136.10
137.50
138.90
140.30

132.60
134.00
135.40
136.80
138.20

130.50
131.90
133.30
134.80
136.20

128.40
129.90
131.30
132.70
134.10

126.40
127.80
129.20
130.60
132.00

124.30
125.70
127.10
128.50
129.90

122.20
123.60
125.00
126.40
127.80

120.10
121.50
122.90
124.30
125.70

118.00
119.40
120.80
122.20
123.60

115.90
117.30
118.70
120.10
121.50

113.80
115.20
116.60
118.00
119.40

The amount of Wisconsin income tax to be withheld shall be:
$ 53.10 $ 51.20
54.40
52.50
55.70
53.80
57.00
55.10
58.40
56.40

$ 49.20
50.50
51.80
53.20
54.50

$ 47.30 $ 45.30 $ 43.40 $ 41.40 $ 39.50
48.60
46.60
44.70
42.80
40.80
49.90
48.00
46.00
44.10
42.10
51.20
49.30
47.30
45.40
43.40
52.50
50.60
48.60
46.70
44.70

$ 37.60 $ 35.80 $ 34.50
38.90
36.90
35.40
40.20
38.20
36.30
41.50
39.50
37.60
42.80
40.80
38.90

SINGLE PERSONS – MONTHLY PAYROLL PERIOD (Cont’d.)
And the wages are:

And the number of withholding exemptions claimed is:

0

1

2

3

4

5

6

7

8

9

10*

At
least

But
less than

2,920
2,940
2,960
2,980
3,000

2,940
2,960
2,980
3,000
3,020

3,020
3,040
3,060
3,080
3,100

3,040
3,060
3,080
3,100
3,120

148.80
150.20
151.60
153.00
154.40

146.70
148.10
149.50
150.90
152.30

144.60
146.00
147.40
148.80
150.20

142.50
143.90
145.30
146.70
148.10

140.40
141.80
143.20
144.60
146.00

138.30
139.70
141.10
142.50
143.90

136.20
137.60
139.00
140.40
141.80

134.10
135.50
136.90
138.30
139.70

132.00
133.40
134.90
136.30
137.70

130.00
131.40
132.80
134.20
135.60

127.90
129.30
130.70
132.10
133.50

3,120
3,140
3,160
3,180
3,200

3,140
3,160
3,180
3,200
3,220

155.80
157.20
158.60
160.00
161.40

153.70
155.10
156.50
157.90
159.30

151.60
153.00
154.40
155.80
157.20

149.50
150.90
152.30
153.70
155.10

147.40
148.80
150.20
151.60
153.00

145.30
146.70
148.10
149.50
151.00

143.20
144.60
146.10
147.50
148.90

141.20
142.60
144.00
145.40
146.80

139.10
140.50
141.90
143.30
144.70

137.00
138.40
139.80
141.20
142.60

134.90
136.30
137.70
139.10
140.50

3,220
3,240
3,260
3,280
3,300

3,240
3,260
3,280
3,300
3,320

162.80
164.20
165.60
167.00
168.40

160.70
162.10
163.50
164.90
166.30

158.60
160.00
161.40
162.80
164.20

156.50
157.90
159.30
160.70
162.20

154.40
155.90
157.30
158.70
160.10

152.40
153.80
155.20
156.60
158.00

150.30
151.70
153.10
154.50
155.90

148.20
149.60
151.00
152.40
153.80

146.10
147.50
148.90
150.30
151.70

144.00
145.40
146.80
148.20
149.60

141.90
143.30
144.70
146.10
147.50

3,320
3,340
3,360
3,380
3,400

3,340
3,360
3,380
3,400
3,420

169.80
171.20
172.60
174.00
175.40

167.70
169.10
170.50
172.00
173.40

165.60
167.10
168.50
169.90
171.30

163.60
165.00
166.40
167.80
169.20

161.50
162.90
164.30
165.70
167.10

159.40
160.80
162.20
163.60
165.00

157.30
158.70
160.10
161.50
162.90

155.20
156.60
158.00
159.40
160.80

153.10
154.50
155.90
157.30
158.70

151.00
152.40
153.80
155.20
156.60

148.90
150.30
151.70
153.10
154.50

3,420
3,440
3,460
3,480
3,500

3,440
3,460
3,480
3,500
3,520

176.90
178.30
179.70
181.10
182.50

174.80
176.20
177.60
179.00
180.40

172.70
174.10
175.50
176.90
178.30

170.60
172.00
173.40
174.80
176.20

168.50
169.90
171.30
172.70
174.10

166.40
167.80
169.20
170.60
172.00

164.30
165.70
167.10
168.50
169.90

162.20
163.60
165.00
166.40
167.80

160.10
161.50
162.90
164.30
165.70

158.00
159.40
160.90
162.30
163.70

156.00
157.40
158.80
160.20
161.60

3,520
3,540
3,560
3,580
3,600

3,540
3,560
3,580
3,600
3,620

183.90
185.30
186.70
188.10
189.50

181.80
183.20
184.60
186.00
187.40

179.70
181.10
182.50
183.90
185.30

177.60
179.00
180.40
181.80
183.20

175.50
176.90
178.30
179.70
181.10

173.40
174.80
176.20
177.60
179.00

171.30
172.70
174.10
175.50
177.00

169.20
170.60
172.10
173.50
174.90

167.20
168.60
170.00
171.40
172.80

165.10
166.50
167.90
169.30
170.70

163.00
164.40
165.80
167.20
168.60

3,620
3,640
3,660
3,680
3,700

3,640
3,660
3,680
3,700
3,720

190.90
192.30
193.70
195.10
196.50

188.80
190.20
191.60
193.00
194.40

186.70
188.10
189.50
190.90
192.30

184.60
186.00
187.40
188.80
190.20

182.50
183.90
185.30
186.70
188.20

180.40
181.90
183.30
184.70
186.10

178.40
179.80
181.20
182.60
184.00

176.30
177.70
179.10
180.50
181.90

174.20
175.60
177.00
178.40
179.80

172.10
173.50
174.90
176.30
177.70

170.00
171.40
172.80
174.20
175.60

3,720
3,740
3,760
3,780
3,800

3,740
3,760
3,780
3,800
3,820

197.90
199.30
200.70
202.10
203.50

195.80
197.20
198.60
200.00
201.40

193.70
195.10
196.50
198.00
199.40

191.60
193.10
194.50
195.90
197.30

189.60
191.00
192.40
193.80
195.20

187.50
188.90
190.30
191.70
193.10

185.40
186.80
188.20
189.60
191.00

183.30
184.70
186.10
187.50
188.90

181.20
182.60
184.00
185.40
186.80

179.10
180.50
181.90
183.30
184.70

177.00
178.40
179.80
181.20
182.60

3,820
3,840
3,860
3,880
3,900

3,840
3,860
3,880
3,900
3,920

204.90
206.30
207.70
209.20
210.60

202.90
204.30
205.70
207.10
208.50

200.80
202.20
203.60
205.00
206.40

198.70
200.10
201.50
202.90
204.30

196.60
198.00
199.40
200.80
202.20

194.50
195.90
197.30
198.70
200.10

192.40
193.80
195.20
196.60
198.00

190.30
191.70
193.10
194.50
195.90

188.20
189.60
191.00
192.40
193.80

186.10
187.50
188.90
190.30
191.70

184.00
185.40
186.80
188.30
189.70

3,920
3,940
3,960
3,980
4,000

3,940
3,960
3,980
4,000
4,020

212.00
213.40
214.80
216.20
217.60

209.90
211.30
212.70
214.10
215.50

207.80
209.20
210.60
212.00
213.40

205.70
207.10
208.50
209.90
211.30

203.60
205.00
206.40
207.80
209.20

201.50
202.90
204.30
205.70
207.10

199.40
200.80
202.20
203.60
205.00

197.30
198.70
200.10
201.50
203.00

195.20
196.60
198.10
199.50
200.90

193.20
194.60
196.00
197.40
198.80

191.10
192.50
193.90
195.30
196.70

4,020

5,245

218.30

216.20

205.70

203.70

201.60

199.50

197.40

291.80

289.70

287.60

285.50

283.40

1217.90

1215.80

1213.70

1211.60

1209.50

The amount of Wisconsin income tax to be withheld shall be:
$ 141.70 $ 139.60
143.10
141.10
144.50
142.50
146.00
143.90
147.40
145.30

$ 137.60
139.00
140.40
141.80
143.20

$ 135.50 $ 133.40 $ 131.30 $ 129.20 $ 127.10
136.90
134.80
132.70
130.60
128.50
138.30
136.20
134.10
132.00
129.90
139.70
137.60
135.50
133.40
131.30
141.10
139.00
136.90
134.80
132.70

$ 125.00 $ 122.90 $ 120.80
126.40
124.30
122.20
127.80
125.70
123.60
129.20
127.10
125.10
130.60
128.50
126.50

0.070224 of the excess over $4020 plus:
214.10

212.00

209.90

207.80

0.0627 of the excess over $5245 plus:
5,245

20,015

304.30

302.20

300.10

298.00

295.90

293.90

0.0765 of the excess over $20015 plus:
20015

and over

1230.40

1228.30

1226.20

1224.10

1222.00

1219.90

* More than 10 exemptions: Reduce amount from 10 exemption column by $1.80 for each additional exemption claimed.

43

MARRIED PERSONS – MONTHLY PAYROLL PERIOD
And the number of withholding exemptions claimed is:

And the wages are:
At
least

44

0

But
less than

1

2

3

4

5

6

7

8

9

10*

The amount of Wisconsin income tax to be withheld shall be:

0
460
480
500
520

460
480
500
520
540

$

0 $
0
0
0
0

0

$

0

$

0 $

0

$

0 $

0 $

0

$

0 $

0 $

0

540
560
580
600
620

560
580
600
620
640

0
0
0
0
0

640
660
680
700
720

660
680
700
720
740

0
.60
1.40
2.20
3.00

.80
1.60

.30

740
760
780
800
820

760
780
800
820
840

3.80
4.60
5.40
6.20
7.00

2.40
3.20
4.00
4.80
5.60

1.10
1.90
2.70
3.50
4.30

.60
1.40
2.20
3.00

.80
1.60

.30

840
860
880
900
920

860
880
900
920
940

7.80
8.60
9.40
10.20
11.00

6.40
7.20
8.00
8.80
9.60

5.10
5.90
6.70
7.50
8.30

3.80
4.60
5.40
6.20
7.00

2.40
3.20
4.00
4.80
5.60

1.10
1.90
2.70
3.50
4.30

.60
1.40
2.20
3.00

.80
1.60

.30

940
960
980
1,000
1,020

960
980
1,000
1,020
1,040

11.80
12.60
13.40
14.20
15.00

10.40
11.20
12.00
12.80
13.60

9.10
9.90
10.70
11.50
12.30

7.80
8.60
9.40
10.20
11.00

6.40
7.20
8.00
8.80
9.60

5.10
5.90
6.70
7.50
8.30

3.80
4.60
5.40
6.20
7.00

2.40
3.20
4.00
4.80
5.60

1.10
1.90
2.70
3.50
4.30

.60
1.40
2.20
3.00

.80
1.60

1,040
1,060
1,080
1,100
1,120

1,060
1,080
1,100
1,120
1,140

15.80
16.60
17.40
18.20
19.00

14.40
15.20
16.00
16.80
17.60

13.10
13.90
14.70
15.50
16.30

11.80
12.60
13.40
14.20
15.00

10.40
11.20
12.00
12.80
13.60

9.10
9.90
10.70
11.50
12.30

7.80
8.60
9.40
10.20
11.00

6.40
7.20
8.00
8.80
9.60

5.10
5.90
6.70
7.50
8.30

3.80
4.60
5.40
6.20
7.00

2.40
3.20
4.00
4.80
5.60

1,140
1,160
1,180
1,200
1,220

1,160
1,180
1,200
1,220
1,240

19.80
20.60
21.40
22.20
23.00

18.40
19.20
20.00
20.80
21.60

17.10
17.90
18.70
19.50
20.30

15.80
16.60
17.40
18.20
19.00

14.40
15.20
16.00
16.80
17.60

13.10
13.90
14.70
15.50
16.30

11.80
12.60
13.40
14.20
15.00

10.40
11.20
12.00
12.80
13.60

9.10
9.90
10.70
11.50
12.30

7.80
8.60
9.40
10.20
11.00

6.40
7.20
8.00
8.80
9.60

1,240
1,260
1,280
1,300
1,320

1,260
1,280
1,300
1,320
1,340

23.80
24.60
25.40
26.20
27.00

22.40
23.20
24.00
24.80
25.60

21.10
21.90
22.70
23.50
24.30

19.80
20.60
21.40
22.20
23.00

18.40
19.20
20.00
20.80
21.60

17.10
17.90
18.70
19.50
20.30

15.80
16.60
17.40
18.20
19.00

14.40
15.20
16.00
16.80
17.60

13.10
13.90
14.70
15.50
16.30

11.80
12.60
13.40
14.20
15.00

10.40
11.20
12.00
12.80
13.60

1,340
1,360
1,380
1,400
1,420

1,360
1,380
1,400
1,420
1,440

27.80
28.60
29.40
30.20
31.00

26.40
27.20
28.00
28.80
29.60

25.10
25.90
26.70
27.50
28.30

23.80
24.60
25.40
26.20
27.00

22.40
23.20
24.00
24.80
25.60

21.10
21.90
22.70
23.50
24.30

19.80
20.60
21.40
22.20
23.00

18.40
19.20
20.00
20.80
21.60

17.10
17.90
18.70
19.50
20.30

15.80
16.60
17.40
18.20
19.00

14.40
15.20
16.00
16.80
17.60

1,440
1,460
1,480
1,500
1,520

1,460
1,480
1,500
1,520
1,540

31.80
32.60
33.40
34.20
35.00

30.40
31.20
32.00
32.80
33.60

29.10
29.90
30.70
31.50
32.30

27.80
28.60
29.40
30.20
31.00

26.40
27.20
28.00
28.80
29.60

25.10
25.90
26.70
27.50
28.30

23.80
24.60
25.40
26.20
27.00

22.40
23.20
24.00
24.80
25.60

21.10
21.90
22.70
23.50
24.30

19.80
20.60
21.40
22.20
23.00

18.40
19.20
20.00
20.80
21.60

1,540
1,560
1,580
1,600
1,620

1,560
1,580
1,600
1,620
1,640

35.80
36.70
37.80
39.00
40.20

34.40
35.20
36.00
37.00
38.20

33.10
33.90
34.70
35.50
36.30

31.80
32.60
33.40
34.20
35.00

30.40
31.20
32.00
32.80
33.60

29.10
29.90
30.70
31.50
32.30

27.80
28.60
29.40
30.20
31.00

26.40
27.20
28.00
28.80
29.60

25.10
25.90
26.70
27.50
28.30

23.80
24.60
25.40
26.20
27.00

22.40
23.20
24.00
24.80
25.60

1,640
1,660
1,680
1,700
1,720

1,660
1,680
1,700
1,720
1,740

41.30
42.50
43.70
44.80
46.00

39.40
40.60
41.70
42.90
44.10

37.40
38.60
39.80
40.90
42.10

35.80
36.70
37.80
39.00
40.20

34.40
35.20
36.00
37.00
38.20

33.10
33.90
34.70
35.50
36.30

31.80
32.60
33.40
34.20
35.00

30.40
31.20
32.00
32.80
33.60

29.10
29.90
30.70
31.50
32.30

27.80
28.60
29.40
30.20
31.00

26.40
27.20
28.00
28.80
29.60

MARRIED PERSONS – MONTHLY PAYROLL PERIOD (Cont’d.)
And the number of withholding exemptions claimed is:

And the wages are:

0

1

2

3

4

5

6

7

8

9

10*

At
least

But
less than

1,740
1,760
1,780
1,800
1,820

1,760
1,780
1,800
1,820
1,840

1,840
1,860
1,880
1,900
1,920

1,860
1,880
1,900
1,920
1,940

53.80
55.20
56.60
58.00
59.40

51.80
53.20
54.60
56.00
57.40

49.90
51.30
52.70
54.10
55.50

47.90
49.40
50.80
52.20
53.60

46.00
47.40
48.80
50.20
51.60

44.10
45.50
46.90
48.30
49.70

42.10
43.50
44.90
46.30
47.70

40.20
41.60
43.00
44.40
45.80

38.20
39.60
41.00
42.40
43.80

36.30
37.70
39.10
40.50
41.90

35.00
35.90
37.10
38.50
39.90

1,940
1,960
1,980
2,000
2,020

1,960
1,980
2,000
2,020
2,040

60.80
62.20
63.60
65.00
66.40

58.90
60.30
61.70
63.10
64.50

56.90
58.30
59.70
61.10
62.50

55.00
56.40
57.80
59.20
60.60

53.00
54.40
55.80
57.20
58.60

51.10
52.50
53.90
55.30
56.70

49.10
50.50
51.90
53.30
54.70

47.20
48.60
50.00
51.40
52.80

45.20
46.60
48.00
49.40
50.80

43.30
44.70
46.10
47.50
48.90

41.30
42.70
44.10
45.50
46.90

2,040
2,060
2,080
2,100
2,120

2,060
2,080
2,100
2,120
2,140

67.80
69.20
70.60
72.00
73.40

65.90
67.30
68.70
70.10
71.50

63.90
65.30
66.70
68.10
69.50

62.00
63.40
64.80
66.20
67.60

60.00
61.40
62.80
64.20
65.60

58.10
59.50
60.90
62.30
63.70

56.10
57.50
58.90
60.30
61.70

54.20
55.60
57.00
58.40
59.80

52.20
53.60
55.00
56.40
57.80

50.30
51.70
53.10
54.50
55.90

48.30
49.70
51.10
52.50
53.90

2,140
2,160
2,180
2,200
2,220

2,160
2,180
2,200
2,220
2,240

74.80
76.20
77.60
79.00
80.40

72.90
74.30
75.70
77.10
78.50

70.90
72.30
73.70
75.10
76.50

69.00
70.40
71.80
73.20
74.60

67.00
68.40
69.80
71.20
72.60

65.10
66.50
67.90
69.30
70.70

63.10
64.50
65.90
67.30
68.70

61.20
62.60
64.00
65.40
66.80

59.20
60.60
62.00
63.40
64.80

57.30
58.70
60.10
61.50
62.90

55.30
56.70
58.10
59.60
61.00

2,240
2,260
2,280
2,300
2,320

2,260
2,280
2,300
2,320
2,340

81.80
83.20
84.60
86.00
87.40

79.90
81.30
82.70
84.10
85.50

77.90
79.30
80.70
82.10
83.50

76.00
77.40
78.80
80.20
81.60

74.00
75.40
76.80
78.20
79.60

72.10
73.50
74.90
76.30
77.70

70.10
71.50
72.90
74.30
75.70

68.20
69.60
71.00
72.40
73.80

66.20
67.60
69.10
70.50
71.90

64.30
65.70
67.10
68.50
69.90

62.40
63.80
65.20
66.60
68.00

2,340
2,360
2,380
2,400
2,420

2,360
2,380
2,400
2,420
2,440

88.80
90.30
91.80
93.30
94.80

86.90
88.30
89.70
91.20
92.70

84.90
86.30
87.70
89.10
90.60

83.00
84.40
85.80
87.20
88.60

81.00
82.40
83.80
85.20
86.60

79.10
80.50
81.90
83.30
84.70

77.10
78.60
80.00
81.40
82.80

75.20
76.60
78.00
79.40
80.80

73.30
74.70
76.10
77.50
78.90

71.30
72.70
74.10
75.50
76.90

69.40
70.80
72.20
73.60
75.00

2,440
2,460
2,480
2,500
2,520

2,460
2,480
2,500
2,520
2,540

96.30
97.80
99.30
100.80
102.30

94.20
95.70
97.20
98.70
100.20

92.10
93.60
95.10
96.60
98.10

90.00
91.50
93.00
94.60
96.10

88.10
89.50
91.00
92.50
94.00

86.10
87.50
88.90
90.40
91.90

84.20
85.60
87.00
88.40
89.80

82.20
83.60
85.00
86.40
87.80

80.30
81.70
83.10
84.50
85.90

78.30
79.70
81.10
82.50
83.90

76.40
77.80
79.20
80.60
82.00

2,540
2,560
2,580
2,600
2,620

2,560
2,580
2,600
2,620
2,640

103.80
105.30
106.80
108.30
109.80

101.70
103.20
104.80
106.30
107.80

99.70
101.20
102.70
104.20
105.70

97.60
99.10
100.60
102.10
103.60

95.50
97.00
98.50
100.00
101.50

93.40
94.90
96.40
97.90
99.40

91.30
92.80
94.30
95.80
97.30

89.20
90.70
92.20
93.70
95.20

87.30
88.70
90.10
91.60
93.10

85.30
86.70
88.10
89.50
91.00

83.40
84.80
86.20
87.60
89.00

2,640
2,660
2,680
2,700
2,720

2,660
2,680
2,700
2,720
2,740

111.40
112.90
114.40
115.90
117.40

109.30
110.80
112.30
113.80
115.30

107.20
108.70
110.20
111.70
113.20

105.10
106.60
108.10
109.60
111.10

103.00
104.50
106.00
107.50
109.00

100.90
102.40
103.90
105.40
106.90

98.80
100.30
101.80
103.30
104.80

96.70
98.20
99.70
101.20
102.70

94.60
96.10
97.60
99.10
100.70

92.50
94.00
95.60
97.10
98.60

90.50
92.00
93.50
95.00
96.50

2,740
2,760
2,780
2,800
2,820

2,760
2,780
2,800
2,820
2,840

118.90
120.40
121.90
123.40
124.90

116.80
118.30
119.80
121.30
122.80

114.70
116.20
117.70
119.20
120.70

112.60
114.10
115.60
117.10
118.60

110.50
112.00
113.50
115.00
116.50

108.40
109.90
111.40
112.90
114.40

106.30
107.80
109.30
110.90
112.40

104.20
105.80
107.30
108.80
110.30

102.20
103.70
105.20
106.70
108.20

100.10
101.60
103.10
104.60
106.10

98.00
99.50
101.00
102.50
104.00

2,840
2,860
2,880
2,900
2,920

2,860
2,880
2,900
2,920
2,940

126.40
127.90
129.40
130.90
132.40

124.30
125.80
127.30
128.80
130.30

122.20
123.70
125.20
126.70
128.20

120.10
121.60
123.10
124.60
126.20

118.00
119.50
121.10
122.60
124.10

116.00
117.50
119.00
120.50
122.00

113.90
115.40
116.90
118.40
119.90

111.80
113.30
114.80
116.30
117.80

109.70
111.20
112.70
114.20
115.70

107.60
109.10
110.60
112.10
113.60

105.50
107.00
108.50
110.00
111.50

2,940
2,960
2,980
3,000
3,020

2,960
2,980
3,000
3,020
3,040

133.90
135.40
136.90
138.40
139.90

131.80
133.30
134.80
136.40
137.90

129.70
131.30
132.80
134.30
135.80

127.70
129.20
130.70
132.20
133.70

125.60
127.10
128.60
130.10
131.60

123.50
125.00
126.50
128.00
129.50

121.40
122.90
124.40
125.90
127.40

119.30
120.80
122.30
123.80
125.30

117.20
118.70
120.20
121.70
123.20

115.10
116.60
118.10
119.60
121.10

113.00
114.50
116.00
117.50
119.00

The amount of Wisconsin income tax to be withheld shall be:
$ 47.20 $ 45.20
48.30
46.40
49.60
47.60
51.00
49.00
52.40
50.40

$ 43.30
44.40
45.70
47.10
48.50

$ 41.30 $ 39.40
42.50
40.60
43.70
41.80
45.10
43.20
46.50
44.60

$ 37.40 $ 35.80 $ 34.40
38.60
36.70
35.20
39.90
37.90
36.10
41.30
39.30
37.40
42.70
40.70
38.80

$ 33.10 $ 31.80 $ 30.40
33.90
32.60
31.20
34.80
33.40
32.10
35.70
34.40
33.00
36.80
35.30
34.00

45

MARRIED PERSONS – MONTHLY PAYROLL PERIOD (Cont’d.)
And the wages are:

And the number of withholding exemptions claimed is:

0

1

2

3

4

5

6

7

8

9

10*

At
least

But
less than

3,040
3,060
3,080
3,100
3,120

3,060
3,080
3,100
3,120
3,140

3,140
3,160
3,180
3,200
3,220

3,160
3,180
3,200
3,220
3,240

149.00
150.50
152.00
153.50
155.00

146.90
148.40
149.90
151.40
152.90

144.80
146.30
147.80
149.30
150.80

142.70
144.20
145.70
147.20
148.70

140.60
142.10
143.60
145.10
146.60

138.50
140.00
141.50
143.00
144.50

136.40
137.90
139.40
140.90
142.50

134.30
135.80
137.40
138.90
140.40

132.30
133.80
135.30
136.80
138.30

130.20
131.70
133.20
134.70
136.20

128.10
129.60
131.10
132.60
134.10

3,240
3,260
3,280
3,300
3,320

3,260
3,280
3,300
3,320
3,340

156.50
158.00
159.50
161.00
162.50

154.40
155.90
157.40
158.90
160.40

152.30
153.80
155.30
156.80
158.30

150.20
151.70
153.20
154.70
156.20

148.10
149.60
151.10
152.70
154.20

146.00
147.60
149.10
150.60
152.10

144.00
145.50
147.00
148.50
150.00

141.90
143.40
144.90
146.40
147.90

139.80
141.30
142.80
144.30
145.80

137.70
139.20
140.70
142.20
143.70

135.60
137.10
138.60
140.10
141.60

3,340
3,360
3,380
3,400
3,420

3,360
3,380
3,400
3,420
3,440

164.00
165.50
167.00
168.50
170.00

161.90
163.40
164.90
166.40
168.00

159.80
161.30
162.90
164.40
165.90

157.80
159.30
160.80
162.30
163.80

155.70
157.20
158.70
160.20
161.70

153.60
155.10
156.60
158.10
159.60

151.50
153.00
154.50
156.00
157.50

149.40
150.90
152.40
153.90
155.40

147.30
148.80
150.30
151.80
153.30

145.20
146.70
148.20
149.70
151.20

143.10
144.60
146.10
147.60
149.10

3,440
3,460
3,480
3,500
3,520

3,460
3,480
3,500
3,520
3,540

171.50
173.10
174.60
176.10
177.60

169.50
171.00
172.50
174.00
175.50

167.40
168.90
170.40
171.90
173.40

165.30
166.80
168.30
169.80
171.30

163.20
164.70
166.20
167.70
169.20

161.10
162.60
164.10
165.60
167.10

159.00
160.50
162.00
163.50
165.00

156.90
158.40
159.90
161.40
162.90

154.80
156.30
157.80
159.30
160.80

152.70
154.20
155.70
157.30
158.80

150.60
152.20
153.70
155.20
156.70

3,540
3,560
3,580
3,600
3,620

3,560
3,580
3,600
3,620
3,640

179.10
180.60
182.10
183.60
185.10

177.00
178.50
180.00
181.50
183.00

174.90
176.40
177.90
179.40
180.90

172.80
174.30
175.80
177.30
178.80

170.70
172.20
173.70
175.20
176.70

168.60
170.10
171.60
173.10
174.60

166.50
168.00
169.50
171.00
172.50

164.40
165.90
167.50
169.00
170.50

162.40
163.90
165.40
166.90
168.40

160.30
161.80
163.30
164.80
166.30

158.20
159.70
161.20
162.70
164.20

3,640
3,660
3,680
3,700
3,720

3,660
3,680
3,700
3,720
3,740

186.60
188.10
189.60
191.10
192.60

184.50
186.00
187.50
189.00
190.50

182.40
183.90
185.40
186.90
188.40

180.30
181.80
183.30
184.80
186.30

178.20
179.70
181.20
182.70
184.30

176.10
177.60
179.20
180.70
182.20

174.10
175.60
177.10
178.60
180.10

172.00
173.50
175.00
176.50
178.00

169.90
171.40
172.90
174.40
175.90

167.80
169.30
170.80
172.30
173.80

165.70
167.20
168.70
170.20
171.70

3,740
3,760
3,780
3,800
3,820

3,760
3,780
3,800
3,820
3,840

194.10
195.60
197.10
198.60
200.10

192.00
193.50
195.00
196.50
198.00

189.90
191.40
192.90
194.50
196.00

187.80
189.40
190.90
192.40
193.90

185.80
187.30
188.80
190.30
191.80

183.70
185.20
186.70
188.20
189.70

181.60
183.10
184.60
186.10
187.60

179.50
181.00
182.50
184.00
185.50

177.40
178.90
180.40
181.90
183.40

175.30
176.80
178.30
179.80
181.30

173.20
174.70
176.20
177.70
179.20

3,840
3,860
3,880
3,900
3,920

3,860
3,880
3,900
3,920
3,940

201.60
203.10
204.70
206.20
207.70

199.60
201.10
202.60
204.10
205.60

197.50
199.00
200.50
202.00
203.50

195.40
196.90
198.40
199.90
201.40

193.30
194.80
196.30
197.80
199.30

191.20
192.70
194.20
195.70
197.20

189.10
190.60
192.10
193.60
195.10

187.00
188.50
190.00
191.50
193.00

184.90
186.40
187.90
189.40
190.90

182.80
184.30
185.80
187.30
188.90

180.70
182.20
183.80
185.30
186.80

3,940
3,960
3,980
4,000
4,020

3,960
3,980
4,000
4,020
4,040

209.20
210.70
212.20
213.70
215.20

207.10
208.60
210.10
211.60
213.10

205.00
206.50
208.00
209.50
211.00

202.90
204.40
205.90
207.40
208.90

200.80
202.30
203.80
205.30
206.80

198.70
200.20
201.70
203.20
204.70

196.60
198.10
199.60
201.10
202.60

194.50
196.00
197.50
199.10
200.60

192.40
194.00
195.50
197.00
198.50

190.40
191.90
193.40
194.90
196.40

188.30
189.80
191.30
192.80
194.30

4,040
4,060
4,080
4,100
4,120

4,060
4,080
4,100
4,120
4,140

216.70
218.20
219.70
221.20
222.70

214.60
216.10
217.60
219.10
220.60

212.50
214.00
215.50
217.00
218.50

210.40
211.90
213.40
214.90
216.40

208.30
209.80
211.30
212.80
214.30

206.20
207.70
209.30
210.80
212.30

204.20
205.70
207.20
208.70
210.20

202.10
203.60
205.10
206.60
208.10

200.00
201.50
203.00
204.50
206.00

197.90
199.40
200.90
202.40
203.90

195.80
197.30
198.80
200.30
201.80

4,140

5,062

223.50

221.40

219.30

210.90

208.80

206.70

204.70

202.60

280.30

278.20

276.10

274.00

271.90

1217.90

1215.80

1213.70

1211.60

1209.50

The amount of Wisconsin income tax to be withheld shall be:
$ 141.50 $ 139.40
143.00
140.90
144.50
142.40
146.00
143.90
147.50
145.40

$ 137.30
138.80
140.30
141.80
143.30

$ 135.20 $ 133.10
136.70
134.60
138.20
136.10
139.70
137.60
141.20
139.10

$ 131.00 $ 128.90 $ 126.80
132.50
130.40
128.30
134.00
131.90
129.80
135.50
133.40
131.30
137.00
134.90
132.80

$ 124.70 $ 122.60 $ 120.60
126.20
124.10
122.10
127.70
125.70
123.60
129.20
127.20
125.10
130.70
128.70
126.60

0.07524 of the excess over $4140 plus:
217.20

215.10

213.00

0.0627 of the excess over $5062 plus:
5,062

20,015

292.80

290.70

288.70

286.60

284.50

282.40

0.0765 of the excess over $20015 plus:
20015

and over

1230.40

1228.30

1226.20

1224.10

1222.00

1219.90

* More than 10 exemptions: Reduce amount from 10 exemption column by $1.80 for each additional exemption claimed.

46

ALTERNATE METHODS OF WITHHOLDING WISCONSIN INCOME TAX
Employers are authorized to use these two alternate methods of withholding income tax without receiving any further approval from
the department.
METHOD “A”
1.

Procedure:
(a) Multiply the total wage for the payroll period by the number of payroll periods in a year to determine the annual gross earnings.
(b) Decrease the annual gross earnings by the deduction amount determined from the formula below.
For single persons:
— If annual gross earnings are less than $15,200, deduction amount = $5,730.
— If annual gross earnings are $62,950 or more, deduction amount = $0.
— If annual gross earnings are at least $15,200 but less than $62,950, deduction amount is obtained by subtracting from $5,730,
12% of annual gross earnings in excess of $15,200, i.e. deduction amount = $5,730 – 0.12 (Annual gross earnings – $15,200).
For married persons:
— If annual gross earnings are less than $21,400, deduction amount = $7,870.
— If annual gross earnings are $60,750 or more, deduction amount = $0.
— If annual gross earnings are at least $21,400 but less than $60,750, deduction amount is obtained by subtracting from $7,870,
20% of annual gross earnings in excess of $21,400, i.e. deduction amount = $7,870 – 0.20 (Annual gross earnings – $21,400).
(c) Multiply the number of exemptions claimed by $400 and subtract the result from the amount determined in (b) above. The result is
the annual net wage.
(d) Using the schedule of tax rates below, calculate the tax on the annual net wage as determined in (c) above.
If the annual net wage is:

Schedule of Tax Rates for Withholding
The amount of tax is:

Not over $10,910
Over $10,910 but not over $21,820
Over $21,820 but not over $240,190
Over $240,190

4% of this amount
$436.40
+ 5.84% of excess over $10,910
$1,073.54 + 6.27% of excess over $21,820
$14,765.34 + 7.65% of excess over $240,190

(e) Divide (d) by the number of payroll periods. The result is the Wisconsin withholding tax for the payroll period.
2.

Examples:
Example 1:
A single employee has a weekly wage of $300 and claims one withholding exemption. The Wisconsin income tax to be withheld is
computed as follows:
(a) Determine annual gross earnings ($300 x 52 = $15,600) ........................................................................................... $15,600.00
(b) Determine deduction amount:
$5,730
12% x (Annual gross earnings – $15,200)
– 48...........................................................................
5,682.00
(c) Subtract (b) from (a) ................................................................................................................................................... $ 9,918.00
(d) Determine exemption amount (1 x $400) ...................................................................................................................
400.00
(e) Subtract (d) from (c) to determine annual net wage ................................................................................................... $ 9,518.00
(f) Compute tax on (e) using schedule of tax rates
Tax on $9,518 at 4% ................................................................................................................................... $ 380.72
(g) Divide (f) by the number of payroll periods (52 in this example) to determine the withholding tax for the period ... $
7.32
Example 2:
A single employee has a weekly wage of $500 and claims three withholding exemptions. The Wisconsin income tax to be withheld is
computed as follows:
(a) Determine annual gross earnings ($500 x 52 = $26,000) ........................................................................................... $ 26,000.00
(b) Determine deduction amount:
$5,730
12% x (Annual gross earnings – $15,200)
–1,296...........................................................................
4,434.00
(c) Subtract (b) from (a) ................................................................................................................................................... $ 21,566.00
(d) Determine exemption amount (3 x $400) ...................................................................................................................
1,200.00
(e) Subtract (d) from (c) to determine annual net wage ................................................................................................... $ 20,366.00
(f) Compute tax on (e) using schedule of tax rates
Tax on $10,910
$436.40
Tax on $9,456 at 5.84%
552.23.........................................................................
$ 988.63
(g) Divide (f) by the number of payroll periods (52 in this example) to determine the withholding tax for the period ... $
19.01

47

Example 3:
A married employee has a biweekly wage of $1,000 and claims three withholding exemptions. The Wisconsin income tax to be withheld is computed as follows:
(a) Determine annual gross earnings ($1,000 x 26 = $26,000) ........................................................................................ $26,000.00
(b) Determine deduction amount:
$7,870
20% x (Annual gross earnings – $21,400)
– 920...........................................................................
6,950.00
(c) Subtract (b) from (a) ................................................................................................................................................... $19,050.00
(d) Determine exemption amount (3 x $400) ...................................................................................................................
1,200.00
(e) Subtract (d) from (c) to determine annual net wage ................................................................................................... $17,850.00
(f) Compute tax on (e) using schedule of tax rates
Tax on $10,910
$436.40
Tax on $6,940 at 5.84%
405.30...........................................................................
$ 841.70
(g) Divide (f) by the number of payroll periods (26 in this example) to determine the withholding tax for the period ... $
32.37
METHOD “B”
1.

Procedure
(a) Multiply the total wage for the payroll period by the number of payroll periods in a year to determine the annual gross earnings.
(b) Use the appropriate (single or married) withholding schedule below to calculate the tax on the annual gross earnings.
Single Employee - Withholding Schedule
Annual Gross Earnings Are:
The Amount of Tax Is:
$ -0- $ 5,730
-0$ 5,731
- $ 15,200
4% of excess over $5,730
$ 15,201
- $ 16,486
$378.80 plus 4.48% of excess over $15,200
$ 16,487
- $ 26,227
$436.41 plus 6.5408% of excess over $16,486
$ 26,228
- $ 62,950
$1,073.55 plus 7.0224% of excess over $26,227
$62,951
- $ 240,190
$3,652.39 plus 6.27% of excess over $62,950
Over $240,191
$14,765.34 plus 7.65% of excess over $240,190
Married Employee - Withholding Schedule
Annual Gross Earnings Are:
The Amount of Tax Is:
$ -0- $ 7,870
-0$ 7,871 - $ 18,780
4% of excess over $7,870
$ 18,781 - $ 21,400
$436.40 plus 5.84% of excess over $18,780
$ 21,401 - $ 28,308
$589.41 plus 7.008% of excess over $21,400
$ 28,309 - $ 60,750
$1,073.52 plus 7.524% of excess over $28,308
$ 60,751 - $ 240,190
$3,514.46 plus 6.27% of excess over $60,750
Over $240,191
$14,765.35 plus 7.65% of excess over $240,190
(c) Multiply the number of withholding exemptions claimed by $22 and subtract the amount from the tax determined in (b) above.
(d) Divide (c) by the number of payroll periods. The result is the Wisconsin withholding tax for the payroll period.

2.

Examples:
Example 1:
A single employee has a weekly wage of $300 and claims one withholding exemption. The Wisconsin income tax to be withheld is
computed as follows:
(a) Determine annual gross earnings ($300 x 52 = $15,600) ........................................................................................... $ 15,600.00
(b) Compute tax on (a) using the withholding schedule for a single employee ...............................................................
396.72
(c) Deduct credit for exemptions (1 x $22) ......................................................................................................................
22.00
(d) Subtract amount on line (c) from line (b) to determine annual withholding .............................................................. $
374.72
(e) Divide (d) by the number of payroll periods (52 in this example) to determine the withholding tax for the period .. $
7.21
Example 2:
A married employee has a biweekly wage of $700 and claims three withholding exemptions. The Wisconsin income tax to be withheld
is computed as follows:
(a) Determine annual gross earnings ($700 x 26 = $18,200) ........................................................................................... $18,200.00
(b) Compute tax on (a) using the withholding schedule for a married employee ............................................................
413.20
(c) Deduct credit for exemptions (3 x $22) ......................................................................................................................
66.00
(d) Subtract amount on line (c) from line (b) to determine annual withholding .............................................................. $ 347.20
(e) Divide (d) by the number of payroll periods (26 in this example) to determine the withholding tax for the period .. $
13.35

48



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Company                         : WI Department of Revenue
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