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
2
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
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TABLE OF WISCONSIN WITHHOLDING FORMS AND FEDERAL COUNTERPART
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 thresh-
old 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 indi-
vidual'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.
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
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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. REGISTRATION AND GENERAL WITHHOLDING TAX PROVISIONS
A. 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, Applica-
tion 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 employ-
er 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:
Include a cover sheet with the contact's name, fax and telephone numbers,
Use black ink,
Write “Expedite” across top of application.
B. Wisconsin Withholding Tax Number
Employers should use the 15-digit Wisconsin withholding tax number assigned to your business for all state with-
holding 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 identifi-
cation 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. Howev-
er, 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 Wis-
consin withholding tax number when corresponding with us.
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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 reinstate-
ment 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 partner-
ship 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 identi-
fication 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 fol-
lows 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, un-
less 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 em-
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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 Em-
ployee 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 fur-
nish 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 exemp-
tion 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 substitut-
ed.
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 withhold-
ing exemptions.
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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 withhold-
ing 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 work-
ing 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 Min-
nesota, and
The same wages earned by the Wisconsin resident are subject to Minnesota withholding and would also be sub-
ject to Wisconsin withholding.
Employees who do not have Wisconsin income tax withheld from wages earned in Minnesota must make regular estimat-
ed 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 em-
ployer 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 de-
clared 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 sup-
port 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 provi-
sions first apply to taxable years beginning on January 1, 2015.
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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 Wis-
consin, 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, suffi-
cient 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 in-
formation.
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 "em-
ployer" 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 enter-
tainer 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.
9
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 Ser-
vices 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 employ-
er. 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 nonres-
ident 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 withhold-
ing. 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 automo-
biles for commuting, an employer-provided vacation, free or discounted commercial airline flights, and employer-
provided 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.
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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 en-
gaged 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 pro-
vided 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 feder-
al 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 de-
ceased person's employment. The department follows IRS policy in determining whether withholding of income tax is
required from these payments.
11
SUBJECT TO WITHHOLDING: An uncashed check originally received by a decedent prior to the date of death and reis-
sued 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), ac-
cording 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 TransmissionDOR 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 remit-
ted 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.
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Filing Frequency
# of Reporting Periods Per Calendar Year
WT-7 WT-6
Tax Period End Date
Annual
1
*
12/31
Quarterly
1
4
3/31, 6/30, etc.
Monthly
1
12
1/31, 2/28, etc.
Semi-monthly
1
24
1/15, 1/31, etc.
*No WT-6 deposit report required
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 with-
held 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 con-
sidered 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 filersNo 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 quar-
terly withholding period.
Semi-monthly filers When the employee pay date is on or between the 1st and the 15th of the month, the amount deduct-
ed 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.
13
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 compa-
nies 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 wag-
es 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 max-
imum 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 peri-
od. 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.
14
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 re-
duced 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 Illi-
nois, 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 termi-
nated. 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.
15
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 reconcilia-
tion. 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 cal-
endar 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 with-
held 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 rea-
sonable 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.
16
D. Wage and Information Return Requirements
Wage and Information Return Reporting Requirements
Required
information
Send
information
Required
format for paper filers
Do not
send
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:
Register, if required, or
make any name changes
Verify the first three items
above using look-up in My
Tax Account
Payroll providers use our
withholding data exchange
to verify client 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
P O Box 8920
Madison, WI 53708-8920
Do not send to any other
address
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
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:
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.
17
If you file fewer than 10 wage statements or fewer than 10 information returns, we encourage you to file electroni-
cally. 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 in-
structions.
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 Employ-
ees 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 email-
ing 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 fileAny person, including individuals, partnerships, fiduciaries, and corporations, making payments to indi-
viduals 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 sub-
ject 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 corpora-
tion-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 Wis-
consin.
Where to file-For the most current information, refer to Publication 117, Guide to Wisconsin Wage Statements and In-
formation Returns.
18
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 tax-
es. 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: reve-
nue.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 provid-
ed 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 re-
quired 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 pay-
ments 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 in-
structions. Funds are separate from employee withholding.
19
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 in-
cludes:
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-to-
date 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
Address
Telephone
Hours
Appleton
265 W. Northland Ave.
(608) 266-2776
7:45-4:30
Eau Claire
718 W. Clairemont Ave.
(608) 266-2776
7:45-4:30
Green Bay
200 N. Jefferson St., Rm. 526
(608) 266-2776
7:45-1:00
Madison
2135 Rimrock Rd.
(608) 266-2776
7:45-4:30
Milwaukee
819 N. Sixth St. Rm. 408
(608) 266-2776
7:45-4:30
Offices Providing Assistance on Mondays Only
Location
Address
Telephone
Hours
Wausau
730 N. Third St.
(608) 266-2776
7:45-1:00 (Monday only)
20
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 over-
time 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 pay-
ment 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 cur-
rent 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 sup-
plemental 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 mis-
cellaneous” 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 ex-
ample, 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 dai-
ly or miscellaneous payroll period.
Please go to the next page to see the “daily or miscellaneous” charts.
0 9 0 0 0 0 0 0 0 0 0 0 0
9 14 0
14 19 0
19 24 .20 .20 .10 .10 .10
24 29 .40 .40 .30 .30 .30 .20 .20 .10 .10
29 34 .60 .60 .50 .50 .50 .40 .40 .30 .30 .20 .20
34 34 .70 .70 .60 .60 .60 .50 .50 .40 .40 .30 .30
39 44 1.00 1.00 .90 .90 .90 .80 .80 .70 .70 .60 .60
44 49 1.30 1.20 1.20 1.10 1.10 1.00 1.00 .90 .90 .90 .80
49 54 1.60 1.50 1.50 1.40 1.40 1.30 1.20 1.20 1.10 1.10 1.00
54 59 1.90 1.90 1.80 1.70 1.70 1.60 1.60 1.50 1.40 1.40 1.30
59 64 2.30 2.20 2.10 2.10 2.00 1.90 1.90 1.80 1.80 1.70 1.60
64 69 2.60 2.50 2.50 2.40 2.30 2.30 2.20 2.10 2.10 2.00 2.00
69 74 2.90 2.90 2.80 2.70 2.70 2.60 2.50 2.50 2.40 2.30 2.30
74 79 3.30 3.20 3.10 3.10 3.00 2.90 2.90 2.80 2.70 2.70 2.60
79 84 3.60 3.50 3.50 3.40 3.30 3.30 3.20 3.10 3.10 3.00 2.90
84 89 4.00 3.90 3.80 3.80 3.70 3.60 3.60 3.50 3.40 3.40 3.30
89 94 4.30 4.30 4.20 4.10 4.00 4.00 3.90 3.80 3.80 3.70 3.60
94 99 4.70 4.60 4.50 4.50 4.40 4.30 4.30 4.20 4.10 4.10 4.00
99 104 5.00 5.00 4.90 4.80 4.70 4.70 4.60 4.50 4.50 4.40 4.30
104 109 5.40 5.30 5.20 5.20 5.10 5.00 5.00 4.90 4.80 4.80 4.70
109 114 5.70 5.70 5.60 5.50 5.50 5.40 5.30 5.20 5.20 5.10 5.00
114 119 6.10 6.00 5.90 5.90 5.80 5.70 5.70 5.60 5.50 5.50 5.40
119 124 6.40 6.40 6.30 6.20 6.20 6.10 6.00 5.90 5.90 5.80 5.70
124 129 6.80 6.70 6.60 6.60 6.50 6.40 6.40 6.30 6.20 6.20 6.10
129 134 7.10 7.10 7.00 6.90 6.90 6.80 6.70 6.60 6.60 6.50 6.40
134 139 7.50 7.40 7.30 7.30 7.20 7.10 7.10 7.00 6.90 6.90 6.80
139 144 7.80 7.80 7.70 7.60 7.60 7.50 7.40 7.40 7.30 7.20 7.10
144 149 8.20 8.10 8.00 8.00 7.90 7.80 7.80 7.70 7.60 7.60 7.50
149 154 8.50 8.50 8.40 8.30 8.30 8.20 8.10 8.10 8.00 7.90 7.80
154 159 8.90 8.80 8.70 8.70 8.60 8.50 8.50 8.40 8.30 8.30 8.20
159 164 9.20 9.20 9.10 9.00 9.00 8.90 8.80 8.80 8.70 8.60 8.50
164 169 9.60 9.50 9.50 9.40 9.30 9.20 9.20 9.10 9.00 9.00 8.90
169 174 9.90 9.90 9.80 9.70 9.70 9.60 9.50 9.50 9.40 9.30 9.30
174 179 10.30 10.20 10.10 10.10 10.00 9.90 9.80 9.80 9.70 9.60 9.60
179 184 10.60 10.50 10.40 10.40 10.30 10.20 10.20 10.10 10.00 10.00 9.90
184 189 10.90 10.80 10.70 10.70 10.60 10.50 10.50 10.40 10.30 10.30 10.20
189 194 11.20 11.10 11.10 11.00 10.90 10.90 10.80 10.70 10.70 10.60 10.50
194 199 11.50 11.40 11.40 11.30 11.20 11.20 11.10 11.00 11.00 10.90 10.80
199 204 11.80 11.80 11.70 11.60 11.60 11.50 11.40 11.30 11.30 11.20 11.10
204 209 12.10 12.10 12.00 11.90 11.90 11.80 11.70 11.70 11.60 11.50 11.50
209 214 12.50 12.40 12.30 12.20 12.20 12.10 12.00 12.00 11.90 11.80 11.80
214 219 12.80 12.70 12.60 12.60 12.50 12.40 12.40 12.30 12.20 12.10 12.10
219 224 13.10 13.00 12.90 12.90 12.80 12.70 12.70 12.60 12.50 12.50 12.40
224 229 13.40 13.30 13.30 13.20 13.10 13.10 13.00 12.90 12.80 12.80 12.70
229 234 13.70 13.60 13.60 13.50 13.40 13.40 13.30 13.20 13.20 13.10 13.00
234 239 14.00 14.00 13.90 13.80 13.70 13.70 13.60 13.50 13.50 13.40 13.30
239 244 14.30 14.30 14.20 14.10 14.10 14.00 13.90 13.90 13.80 13.70 13.60
244 249 14.60 14.60 14.50 14.40 14.40 14.30 14.20 14.20 14.10 14.00 14.00
249 254 15.00 14.90 14.80 14.80 14.70 14.60 14.50 14.50 14.40 14.30 14.30
254 259 15.30 15.20 15.10 15.10 15.00 14.90 14.90 14.80 14.70 14.70 14.60
259 264 15.60 15.50 15.50 15.40 15.30 15.20 15.20 15.10 15.00 15.00 14.90
264 269 15.90 15.80 15.80 15.70 15.60 15.60 15.50 15.40 15.40 15.30 15.20
269 274 16.20 16.10 16.10 16.00 15.90 15.90 15.80 15.70 15.70 15.60 15.50
274 279 16.50 16.50 16.40 16.30 16.30 16.20 16.10 16.00 16.00 15.90 15.80
0.0627 of the excess over $279 plus:
279 658 16.70 16.60 16.50 16.50 16.40 16.30 16.30 16.20 16.10 16.10 16.00
0.0765 of the excess over $658 plus:
658 and over 40.40 40.40 40.30 40.20 40.20 40.10 40.00 40.00 39.90 39.80 39.80
21
012345678910*
And the wages are:
At
least But
less than
And the number of withholding exemptions claimed is:
The amount of Wisconsin income tax to be withheld shall be:
* More than 10 exemptions: Reduce amount from 10 exemption column by .10 for each additional exemption claimed.
SINGLE PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
$ $ $ $ $ $ $ $ $ $ $
0 13 0 0 0 0 0 0 0 0 0 0 0
13 18 0
18 23 0
23 28 .20 .10 .10
28 33 .40 .30 .30 .20 .20 .10 .10 .10
33 38 .60 .50 .50 .40 .40 .30 .30 .30 .20 .20 .10
38 43 .80 .70 .70 .60 .60 .50 .50 .50 .40 .40 .30
43 48 1.00 .90 .90 .80 .80 .70 .70 .70 .60 .60 .50
48 53 1.20 1.10 1.10 1.00 1.00 .90 .90 .90 .80 .80 .70
53 58 1.40 1.40 1.30 1.20 1.20 1.10 1.10 1.10 1.00 1.00 .90
58 63 1.70 1.70 1.60 1.60 1.50 1.40 1.40 1.30 1.20 1.20 1.10
63 68 2.10 2.00 2.00 1.90 1.80 1.80 1.70 1.60 1.60 1.50 1.50
68 73 2.40 2.40 2.30 2.30 2.20 2.10 2.10 2.00 1.90 1.90 1.80
73 78 2.80 2.70 2.70 2.60 2.50 2.50 2.40 2.30 2.30 2.20 2.20
78 83 3.20 3.10 3.00 3.00 2.90 2.80 2.80 2.70 2.60 2.60 2.50
83 88 3.50 3.50 3.40 3.30 3.30 3.20 3.10 3.10 3.00 2.90 2.90
88 93 3.90 3.80 3.80 3.70 3.60 3.60 3.50 3.40 3.40 3.30 3.20
93 98 4.30 4.20 4.20 4.10 4.00 3.90 3.90 3.80 3.70 3.70 3.60
98 103 4.70 4.60 4.50 4.50 4.40 4.30 4.30 4.20 4.10 4.00 4.00
103 108 5.00 5.00 4.90 4.80 4.80 4.70 4.60 4.60 4.50 4.40 4.40
108 113 5.40 5.40 5.30 5.20 5.10 5.10 5.00 4.90 4.90 4.80 4.70
113 118 5.80 5.70 5.70 5.60 5.50 5.50 5.40 5.30 5.20 5.20 5.10
118 123 6.20 6.10 6.00 6.00 5.90 5.80 5.80 5.70 5.60 5.60 5.50
123 128 6.50 6.50 6.40 6.30 6.30 6.20 6.10 6.10 6.00 5.90 5.90
128 133 6.90 6.90 6.80 6.70 6.60 6.60 6.50 6.40 6.40 6.30 6.20
133 138 7.30 7.20 7.20 7.10 7.00 7.00 6.90 6.80 6.80 6.70 6.60
138 143 7.70 7.60 7.50 7.50 7.40 7.30 7.30 7.20 7.10 7.10 7.00
143 148 8.10 8.00 7.90 7.80 7.80 7.70 7.60 7.60 7.50 7.40 7.40
148 153 8.40 8.40 8.30 8.20 8.20 8.10 8.00 7.90 7.90 7.80 7.70
153 158 8.80 8.70 8.70 8.60 8.50 8.50 8.40 8.30 8.30 8.20 8.10
158 163 9.20 9.10 9.00 9.00 8.90 8.80 8.80 8.70 8.60 8.60 8.50
163 168 9.60 9.50 9.40 9.40 9.30 9.20 9.10 9.10 9.00 8.90 8.90
168 173 9.90 9.80 9.70 9.70 9.60 9.50 9.50 9.40 9.30 9.30 9.20
173 178 10.20 10.10 10.10 10.00 9.90 9.90 9.80 9.70 9.60 9.60 9.50
178 183 10.50 10.40 10.40 10.30 10.20 10.20 10.10 10.00 10.00 9.90 9.80
183 188 10.80 10.80 10.70 10.60 10.50 10.50 10.40 10.30 10.30 10.20 10.10
188 193 11.10 11.10 11.00 10.90 10.90 10.80 10.70 10.70 10.60 10.50 10.50
193 198 11.50 11.40 11.30 11.20 11.20 11.10 11.00 11.00 10.90 10.80 10.80
198 203 11.80 11.70 11.60 11.60 11.50 11.40 11.40 11.30 11.20 11.10 11.10
203 208 12.10 12.00 11.90 11.90 11.80 11.70 11.70 11.60 11.50 11.50 11.40
208 213 12.40 12.30 12.30 12.20 12.10 12.00 12.00 11.90 11.80 11.80 11.70
213 218 12.70 12.60 12.60 12.50 12.40 12.40 12.30 12.20 12.20 12.10 12.00
218 223 13.00 12.90 12.90 12.80 12.70 12.70 12.60 12.50 12.50 12.40 12.30
223 228 13.30 13.30 13.20 13.10 13.10 13.00 12.90 12.90 12.80 12.70 12.60
228 233 13.60 13.60 13.50 13.40 13.40 13.30 13.20 13.20 13.10 13.00 13.00
233 238 14.00 13.90 13.80 13.80 13.70 13.60 13.50 13.50 13.40 13.30 13.30
238 243 14.30 14.20 14.10 14.10 14.00 13.90 13.90 13.80 13.70 13.70 13.60
243 248 14.60 14.50 14.40 14.40 14.30 14.20 14.20 14.10 14.00 14.00 13.90
248 253 14.90 14.80 14.80 14.70 14.60 14.60 14.50 14.40 14.30 14.30 14.20
253 258 15.20 15.10 15.10 15.00 14.90 14.90 14.80 14.70 14.70 14.60 14.50
258 263 15.50 15.50 15.40 15.30 15.30 15.20 15.10 15.00 15.00 14.90 14.80
263 268 15.80 15.80 15.70 15.60 15.60 15.50 15.40 15.40 15.30 15.20 15.20
268 273 16.20 16.10 16.00 15.90 15.90 15.80 15.70 15.70 15.60 15.50 15.50
273 278 16.50 16.40 16.30 16.30 16.20 16.10 16.10 16.00 15.90 15.80 15.80
278 283 16.80 16.70 16.60 16.60 16.50 16.40 16.40 16.30 16.20 16.20 16.10
0.0627 of the excess over $283 plus:
283 658 16.90 16.90 16.80 16.70 16.70 16.60 16.50 16.50 16.40 16.30 16.20
0.0765 of the excess over $658 plus:
658 and over 40.40 40.40 40.30 40.20 40.20 40.10 40.00 40.00 39.90 39.80 39.80
$ $ $ $ $ $ $ $ $ $ $
And the wages are:
22
012345678910*
At
least But
less than
And the number of withholding exemptions claimed is:
The amount of Wisconsin income tax to be withheld shall be:
* More than 10 exemptions: Reduce amount from 10 exemption column by .10 for each additional exemption claimed.
MARRIED PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
0 75 0 0 0 0 0 0 0 0 0 0 0
75 80 0
80 85 0
85 90 0
90 95 0
95 100 0
100 105 0
105 110 0
110 115 .10
115 120 .30
120 125 .50 .20
125 130 .70 .40 .10
130 135 .90 .60 .30
135 140 1.10 .80 .50 .20
140 145 1.30 1.00 .70 .40 .10
145 150 1.50 1.20 .90 .60 .30
150 155 1.70 1.40 1.10 .80 .50 .20
155 160 1.90 1.60 1.30 1.00 .70 .40
160 165 2.10 1.80 1.50 1.20 .90 .60 .20
165 170 2.30 2.00 1.70 1.40 1.10 .80 .40 .10
170 175 2.50 2.20 1.90 1.60 1.30 1.00 .60 .30
175 180 2.70 2.40 2.10 1.80 1.50 1.20 .80 .50 .20
180 185 2.90 2.60 2.30 2.00 1.70 1.40 1.00 .70 .40 .10
185 190 3.10 2.80 2.50 2.20 1.90 1.60 1.20 .90 .60 .30
190 195 3.30 3.00 2.70 2.40 2.10 1.80 1.40 1.10 .80 .50 .20
195 200 3.50 3.20 2.90 2.60 2.30 2.00 1.60 1.30 1.00 .70 .40
200 205 3.70 3.40 3.10 2.80 2.50 2.20 1.80 1.50 1.20 .90 .60
205 210 3.90 3.60 3.30 3.00 2.70 2.40 2.00 1.70 1.40 1.10 .80
210 215 4.10 3.80 3.50 3.20 2.90 2.60 2.20 1.90 1.60 1.30 1.00
215 220 4.30 4.00 3.70 3.40 3.10 2.80 2.40 2.10 1.80 1.50 1.20
220 225 4.50 4.20 3.90 3.60 3.30 3.00 2.60 2.30 2.00 1.70 1.40
225 230 4.70 4.40 4.10 3.80 3.50 3.20 2.80 2.50 2.20 1.90 1.60
230 235 4.90 4.60 4.30 4.00 3.70 3.40 3.00 2.70 2.40 2.10 1.80
235 240 5.10 4.80 4.50 4.20 3.90 3.60 3.20 2.90 2.60 2.30 2.00
240 245 5.30 5.00 4.70 4.40 4.10 3.80 3.40 3.10 2.80 2.50 2.20
245 250 5.50 5.20 4.90 4.60 4.30 4.00 3.60 3.30 3.00 2.70 2.40
250 255 5.70 5.40 5.10 4.80 4.50 4.20 3.80 3.50 3.20 2.90 2.60
255 260 5.90 5.60 5.30 5.00 4.70 4.40 4.00 3.70 3.40 3.10 2.80
260 265 6.10 5.80 5.50 5.20 4.90 4.60 4.20 3.90 3.60 3.30 3.00
265 270 6.30 6.00 5.70 5.40 5.10 4.80 4.40 4.10 3.80 3.50 3.20
270 275 6.50 6.20 5.90 5.60 5.30 5.00 4.60 4.30 4.00 3.70 3.40
275 280 6.70 6.40 6.10 5.80 5.50 5.20 4.80 4.50 4.20 3.90 3.60
280 285 6.90 6.60 6.30 6.00 5.70 5.40 5.00 4.70 4.40 4.10 3.80
285 290 7.10 6.80 6.50 6.20 5.90 5.60 5.20 4.90 4.60 4.30 4.00
290 295 7.30 7.00 6.70 6.40 6.10 5.80 5.40 5.10 4.80 4.50 4.20
295 300 7.50 7.20 6.90 6.60 6.30 6.00 5.70 5.40 5.10 4.70 4.40
300 305 7.70 7.40 7.10 6.80 6.50 6.20 5.90 5.60 5.30 5.00 4.70
305 310 8.00 7.70 7.30 7.00 6.70 6.40 6.10 5.80 5.50 5.20 4.90
310 315 8.20 7.90 7.60 7.30 7.00 6.70 6.30 6.00 5.70 5.40 5.10
315 320 8.40 8.10 7.80 7.50 7.20 6.90 6.60 6.30 6.00 5.60 5.30
320 325 8.70 8.30 8.00 7.70 7.40 7.10 6.80 6.50 6.20 5.90 5.60
325 330 9.10 8.60 8.20 7.90 7.60 7.30 7.00 6.70 6.40 6.10 5.80
330 335 9.40 9.00 8.50 8.20 7.90 7.50 7.20 6.90 6.60 6.30 6.00
335 340 9.70 9.30 8.80 8.40 8.10 7.80 7.50 7.20 6.80 6.50 6.20
340 345 10.10 9.60 9.20 8.70 8.30 8.00 7.70 7.40 7.10 6.80 6.50
345 350 10.40 9.90 9.50 9.00 8.60 8.20 7.90 7.60 7.30 7.00 6.70
350 355 10.70 10.30 9.80 9.40 8.90 8.50 8.10 7.80 7.50 7.20 6.90
355 360 11.00 10.60 10.10 9.70 9.20 8.80 8.40 8.10 7.70 7.40 7.10
360 365 11.40 10.90 10.50 10.00 9.60 9.10 8.70 8.30 8.00 7.70 7.40
365 370 11.70 11.20 10.80 10.30 9.90 9.40 9.00 8.50 8.20 7.90 7.60
370 375 12.00 11.60 11.10 10.70 10.20 9.80 9.30 8.90 8.40 8.10 7.80
375 380 12.30 11.90 11.40 11.00 10.60 10.10 9.70 9.20 8.80 8.30 8.00
380 385 12.70 12.20 11.80 11.30 10.90 10.40 10.00 9.50 9.10 8.60 8.20
385 390 13.00 12.60 12.10 11.70 11.20 10.80 10.30 9.90 9.40 9.00 8.50
390 395 13.30 12.90 12.40 12.00 11.50 11.10 10.60 10.20 9.70 9.30 8.80
$ $ $ $ $ $ $ $ $ $ $
And the wages are:
23
012345678910*
At
least But
less than
And the number of withholding exemptions claimed is:
The amount of Wisconsin income tax to be withheld shall be:
SINGLE PERSONS – WEEKLY PAYROLL PERIOD
$ $ $ $ $ $ $ $ $ $ $
And the wages are:
24
012345678910*
At
least But
less than
And the number of withholding exemptions claimed is:
The amount of Wisconsin income tax to be withheld shall be:
SINGLE PERSONS – WEEKLY PAYROLL PERIOD (Cont’d.)
395 400 13.70 13.20 12.80 12.30 11.90 11.40 11.00 10.50 10.10 9.60 9.20
400 405 14.00 13.50 13.10 12.60 12.20 11.70 11.30 10.80 10.40 9.90 9.50
405 410 14.30 13.90 13.40 13.00 12.50 12.10 11.60 11.20 10.70 10.30 9.80
410 415 14.60 14.20 13.70 13.30 12.80 12.40 11.90 11.50 11.00 10.60 10.10
415 420 15.00 14.50 14.10 13.60 13.20 12.70 12.30 11.80 11.40 10.90 10.50
420 425 15.30 14.80 14.40 13.90 13.50 13.00 12.60 12.10 11.70 11.20 10.80
425 430 15.60 15.20 14.70 14.30 13.80 13.40 12.90 12.50 12.00 11.60 11.10
430 435 15.90 15.50 15.00 14.60 14.10 13.70 13.20 12.80 12.40 11.90 11.50
435 440 16.30 15.80 15.40 14.90 14.50 14.00 13.60 13.10 12.70 12.20 11.80
440 445 16.60 16.10 15.70 15.30 14.80 14.40 13.90 13.50 13.00 12.60 12.10
445 450 16.90 16.50 16.00 15.60 15.10 14.70 14.20 13.80 13.30 12.90 12.40
450 455 17.30 16.80 16.40 15.90 15.50 15.00 14.60 14.10 13.70 13.20 12.80
455 460 17.60 17.10 16.70 16.20 15.80 15.30 14.90 14.40 14.00 13.50 13.10
460 465 17.90 17.50 17.00 16.60 16.10 15.70 15.20 14.80 14.30 13.90 13.40
465 470 18.20 17.80 17.30 16.90 16.40 16.00 15.50 15.10 14.60 14.20 13.70
470 475 18.60 18.10 17.70 17.20 16.80 16.30 15.90 15.40 15.00 14.50 14.10
475 480 18.90 18.40 18.00 17.50 17.10 16.60 16.20 15.70 15.30 14.80 14.40
480 485 19.20 18.80 18.30 17.90 17.40 17.00 16.50 16.10 15.60 15.20 14.70
485 490 19.50 19.10 18.60 18.20 17.70 17.30 16.80 16.40 15.90 15.50 15.00
490 495 19.90 19.40 19.00 18.50 18.10 17.60 17.20 16.70 16.30 15.80 15.40
495 500 20.20 19.70 19.30 18.80 18.40 18.00 17.50 17.10 16.60 16.20 15.70
500 505 20.50 20.10 19.60 19.20 18.70 18.30 17.80 17.40 16.90 16.50 16.00
505 510 20.90 20.40 20.00 19.50 19.10 18.60 18.20 17.70 17.30 16.80 16.40
510 515 21.20 20.70 20.30 19.80 19.40 18.90 18.50 18.00 17.60 17.10 16.70
515 520 21.60 21.10 20.60 20.20 19.70 19.30 18.80 18.40 17.90 17.50 17.00
520 525 21.90 21.40 21.00 20.50 20.00 19.60 19.10 18.70 18.20 17.80 17.30
525 530 22.30 21.80 21.30 20.80 20.40 19.90 19.50 19.00 18.60 18.10 17.70
530 535 22.60 22.10 21.70 21.20 20.70 20.20 19.80 19.30 18.90 18.40 18.00
535 540 23.00 22.50 22.00 21.50 21.00 20.60 20.10 19.70 19.20 18.80 18.30
540 545 23.30 22.80 22.40 21.90 21.40 20.90 20.40 20.00 19.50 19.10 18.60
545 550 23.70 23.20 22.70 22.20 21.70 21.30 20.80 20.30 19.90 19.40 19.00
550 555 24.00 23.50 23.10 22.60 22.10 21.60 21.10 20.60 20.20 19.80 19.30
555 560 24.40 23.90 23.40 22.90 22.40 22.00 21.50 21.00 20.50 20.10 19.60
560 565 24.70 24.20 23.80 23.30 22.80 22.30 21.80 21.40 20.90 20.40 20.00
565 570 25.10 24.60 24.10 23.60 23.10 22.70 22.20 21.70 21.20 20.70 20.30
570 575 25.40 24.90 24.50 24.00 23.50 23.00 22.50 22.10 21.60 21.10 20.60
575 580 25.80 25.30 24.80 24.30 23.90 23.40 22.90 22.40 21.90 21.40 21.00
580 585 26.10 25.60 25.20 24.70 24.20 23.70 23.20 22.80 22.30 21.80 21.30
585 590 26.50 26.00 25.50 25.00 24.60 24.10 23.60 23.10 22.60 22.10 21.70
590 595 26.80 26.40 25.90 25.40 24.90 24.40 23.90 23.50 23.00 22.50 22.00
595 600 27.20 26.70 26.20 25.70 25.30 24.80 24.30 23.80 23.30 22.80 22.40
600 605 27.50 27.10 26.60 26.10 25.60 25.10 24.60 24.20 23.70 23.20 22.70
605 610 27.90 27.40 26.90 26.40 26.00 25.50 25.00 24.50 24.00 23.50 23.10
610 615 28.20 27.80 27.30 26.80 26.30 25.80 25.30 24.90 24.40 23.90 23.40
615 620 28.60 28.10 27.60 27.10 26.70 26.20 25.70 25.20 24.70 24.20 23.80
620 625 28.90 28.50 28.00 27.50 27.00 26.50 26.00 25.60 25.10 24.60 24.10
625 630 29.30 28.80 28.30 27.80 27.40 26.90 26.40 25.90 25.40 25.00 24.50
630 635 29.60 29.20 28.70 28.20 27.70 27.20 26.70 26.30 25.80 25.30 24.80
635 640 30.00 29.50 29.00 28.50 28.10 27.60 27.10 26.60 26.10 25.70 25.20
640 645 30.30 29.90 29.40 28.90 28.40 27.90 27.50 27.00 26.50 26.00 25.50
645 650 30.70 30.20 29.70 29.20 28.80 28.30 27.80 27.30 26.80 26.40 25.90
650 655 31.00 30.60 30.10 29.60 29.10 28.60 28.20 27.70 27.20 26.70 26.20
655 660 31.40 30.90 30.40 30.00 29.50 29.00 28.50 28.00 27.50 27.10 26.60
660 665 31.80 31.30 30.80 30.30 29.80 29.30 28.90 28.40 27.90 27.40 26.90
665 670 32.10 31.60 31.10 30.70 30.20 29.70 29.20 28.70 28.20 27.80 27.30
670 675 32.50 32.00 31.50 31.00 30.50 30.00 29.60 29.10 28.60 28.10 27.60
675 680 32.80 32.30 31.80 31.40 30.90 30.40 29.90 29.40 28.90 28.50 28.00
680 685 33.20 32.70 32.20 31.70 31.20 30.70 30.30 29.80 29.30 28.80 28.30
685 690 33.50 33.00 32.50 32.10 31.60 31.10 30.60 30.10 29.60 29.20 28.70
690 695 33.90 33.40 32.90 32.40 31.90 31.40 31.00 30.50 30.00 29.50 29.00
695 700 34.20 33.70 33.20 32.80 32.30 31.80 31.30 30.80 30.30 29.90 29.40
700 705 34.60 34.10 33.60 33.10 32.60 32.10 31.70 31.20 30.70 30.20 29.70
705 710 34.90 34.40 33.90 33.50 33.00 32.50 32.00 31.50 31.10 30.60 30.10
710 715 35.30 34.80 34.30 33.80 33.30 32.80 32.40 31.90 31.40 30.90 30.40
715 720 35.60 35.10 34.60 34.20 33.70 33.20 32.70 32.20 31.80 31.30 30.80
* More than 10 exemptions: Reduce amount from 10 exemption column by .40 for each additional exemption claimed.
$ $ $ $ $ $ $ $ $ $ $
And the wages are:
720 725 36.00 35.50 35.00 34.50 34.00 33.60 33.10 32.60 32.10 31.60 31.10
725 730 36.30 35.80 35.40 34.90 34.40 33.90 33.40 32.90 32.50 32.00 31.50
730 735 36.70 36.20 35.70 35.20 34.70 34.30 33.80 33.30 32.80 32.30 31.80
735 740 37.00 36.50 36.10 35.60 35.10 34.60 34.10 33.60 33.20 32.70 32.20
740 745 37.40 36.90 36.40 35.90 35.40 35.00 34.50 34.00 33.50 33.00 32.50
745 750 37.70 37.20 36.80 36.30 35.80 35.30 34.80 34.30 33.90 33.40 32.90
750 755 38.10 37.60 37.10 36.60 36.10 35.70 35.20 34.70 34.20 33.70 33.20
755 760 38.40 37.90 37.50 37.00 36.50 36.00 35.50 35.00 34.60 34.10 33.60
760 765 38.80 38.30 37.80 37.30 36.80 36.40 35.90 35.40 34.90 34.40 33.90
765 770 39.10 38.60 38.20 37.70 37.20 36.70 36.20 35.70 35.30 34.80 34.30
770 775 39.50 39.00 38.50 38.00 37.50 37.10 36.60 36.10 35.60 35.10 34.70
775 780 39.80 39.30 38.90 38.40 37.90 37.40 36.90 36.40 36.00 35.50 35.00
780 785 40.20 39.70 39.20 38.70 38.20 37.80 37.30 36.80 36.30 35.80 35.40
785 790 40.50 40.00 39.60 39.10 38.60 38.10 37.60 37.20 36.70 36.20 35.70
790 795 40.90 40.40 39.90 39.40 39.00 38.50 38.00 37.50 37.00 36.50 36.10
795 800 41.20 40.70 40.30 39.80 39.30 38.80 38.30 37.90 37.40 36.90 36.40
800 805 41.60 41.10 40.60 40.10 39.70 39.20 38.70 38.20 37.70 37.20 36.80
805 810 41.90 41.50 41.00 40.50 40.00 39.50 39.00 38.60 38.10 37.60 37.10
810 815 42.30 41.80 41.30 40.80 40.40 39.90 39.40 38.90 38.40 37.90 37.50
815 820 42.60 42.20 41.70 41.20 40.70 40.20 39.70 39.30 38.80 38.30 37.80
820 825 43.00 42.50 42.00 41.50 41.10 40.60 40.10 39.60 39.10 38.60 38.20
825 830 43.30 42.90 42.40 41.90 41.40 40.90 40.40 40.00 39.50 39.00 38.50
830 835 43.70 43.20 42.70 42.20 41.80 41.30 40.80 40.30 39.80 39.30 38.90
835 840 44.00 43.60 43.10 42.60 42.10 41.60 41.10 40.70 40.20 39.70 39.20
840 845 44.40 43.90 43.40 42.90 42.50 42.00 41.50 41.00 40.50 40.00 39.60
845 850 44.70 44.30 43.80 43.30 42.80 42.30 41.80 41.40 40.90 40.40 39.90
850 855 45.10 44.60 44.10 43.60 43.20 42.70 42.20 41.70 41.20 40.80 40.30
855 860 45.40 45.00 44.50 44.00 43.50 43.00 42.60 42.10 41.60 41.10 40.60
860 865 45.80 45.30 44.80 44.30 43.90 43.40 42.90 42.40 41.90 41.50 41.00
865 870 46.10 45.70 45.20 44.70 44.20 43.70 43.30 42.80 42.30 41.80 41.30
870 875 46.50 46.00 45.50 45.10 44.60 44.10 43.60 43.10 42.60 42.20 41.70
875 880 46.80 46.40 45.90 45.40 44.90 44.40 44.00 43.50 43.00 42.50 42.00
880 885 47.20 46.70 46.20 45.80 45.30 44.80 44.30 43.80 43.30 42.90 42.40
885 890 47.60 47.10 46.60 46.10 45.60 45.10 44.70 44.20 43.70 43.20 42.70
890 895 47.90 47.40 46.90 46.50 46.00 45.50 45.00 44.50 44.00 43.60 43.10
895 900 48.30 47.80 47.30 46.80 46.30 45.80 45.40 44.90 44.40 43.90 43.40
900 905 48.60 48.10 47.60 47.20 46.70 46.20 45.70 45.20 44.70 44.30 43.80
905 910 49.00 48.50 48.00 47.50 47.00 46.50 46.10 45.60 45.10 44.60 44.10
910 915 49.30 48.80 48.30 47.90 47.40 46.90 46.40 45.90 45.40 45.00 44.50
915 920 49.70 49.20 48.70 48.20 47.70 47.20 46.80 46.30 45.80 45.30 44.80
920 925 50.00 49.50 49.00 48.60 48.10 47.60 47.10 46.60 46.10 45.70 45.20
925 930 50.40 49.90 49.40 48.90 48.40 47.90 47.50 47.00 46.50 46.00 45.50
930 935 50.70 50.20 49.70 49.30 48.80 48.30 47.80 47.30 46.90 46.40 45.90
935 940 51.10 50.60 50.10 49.60 49.10 48.70 48.20 47.70 47.20 46.70 46.20
940 945 51.40 50.90 50.40 50.00 49.50 49.00 48.50 48.00 47.60 47.10 46.60
945 950 51.80 51.30 50.80 50.30 49.80 49.40 48.90 48.40 47.90 47.40 46.90
950 955 52.10 51.60 51.20 50.70 50.20 49.70 49.20 48.70 48.30 47.80 47.30
955 960 52.50 52.00 51.50 51.00 50.50 50.10 49.60 49.10 48.60 48.10 47.60
960 965 52.80 52.30 51.90 51.40 50.90 50.40 49.90 49.40 49.00 48.50 48.00
965 970 53.20 52.70 52.20 51.70 51.20 50.80 50.30 49.80 49.30 48.80 48.30
970 975 53.50 53.00 52.60 52.10 51.60 51.10 50.60 50.10 49.70 49.20 48.70
975 980 53.90 53.40 52.90 52.40 51.90 51.50 51.00 50.50 50.00 49.50 49.00
980 985 54.20 53.70 53.30 52.80 52.30 51.80 51.30 50.80 50.40 49.90 49.40
985 990 54.60 54.10 53.60 53.10 52.60 52.20 51.70 51.20 50.70 50.20 49.70
990 995 54.90 54.40 54.00 53.50 53.00 52.50 52.00 51.50 51.10 50.60 50.10
995 1000 55.30 54.80 54.30 53.80 53.30 52.90 52.40 51.90 51.40 50.90 50.50
1,000 1,005 55.60 55.10 54.70 54.20 53.70 53.20 52.70 52.30 51.80 51.30 50.80
0.070224 of the excess over $1005 plus:
1,005 1,210 55.80 55.30 54.80 54.40 53.90 53.40 52.90 52.40 51.90 51.50 51.00
0.0627 of the excess over $1210 plus:
1,210 4,619 70.20 69.70 69.20 68.80 68.30 67.80 67.30 66.80 66.30 65.90 65.40
0.0765 of the excess over $4619 plus:
4619 and over 283.90 283.50 283.00 282.50 282.00 281.50 281.10 280.60 280.10 279.60 279.10
25
012345678910*
At
least But
less than
And the number of withholding exemptions claimed is:
The amount of Wisconsin income tax to be withheld shall be:
SINGLE PERSONS – WEEKLY PAYROLL PERIOD (Cont’d.)
$ $ $ $ $ $ $ $ $ $ $
And the wages are:
0 105 0 0 0 0 0 0 0 0 0 0 0
105 110 0
110 115 0
115 120 0
120 125 0
125 130 0
130 135 0
135 140 0
140 145 0
145 150 0
150 155 0
155 160 .20
160 165 .40 .10
165 170 .60 .30
170 175 .80 .50 .20
175 180 1.00 .70 .40 .10
180 185 1.20 .90 .60 .30
185 190 1.40 1.10 .80 .50 .20
190 195 1.60 1.30 1.00 .70 .40 .10
195 200 1.80 1.50 1.20 .90 .60 .30
200 205 2.00 1.70 1.40 1.10 .80 .50 .20
205 210 2.20 1.90 1.60 1.30 1.00 .70 .40 .10
210 215 2.40 2.10 1.80 1.50 1.20 .90 .60 .30
215 220 2.60 2.30 2.00 1.70 1.40 1.10 .80 .50 .20
220 225 2.80 2.50 2.20 1.90 1.60 1.30 1.00 .70 .40 .10
225 230 3.00 2.70 2.40 2.10 1.80 1.50 1.20 .90 .60 .30
230 235 3.20 2.90 2.60 2.30 2.00 1.70 1.40 1.10 .80 .50 .20
235 240 3.40 3.10 2.80 2.50 2.20 1.90 1.60 1.30 1.00 .70 .40
240 245 3.60 3.30 3.00 2.70 2.40 2.10 1.80 1.50 1.20 .90 .60
245 250 3.80 3.50 3.20 2.90 2.60 2.30 2.00 1.70 1.40 1.10 .80
250 255 4.00 3.70 3.40 3.10 2.80 2.50 2.20 1.90 1.60 1.30 1.00
255 260 4.20 3.90 3.60 3.30 3.00 2.70 2.40 2.10 1.80 1.50 1.20
260 265 4.40 4.10 3.80 3.50 3.20 2.90 2.60 2.30 2.00 1.70 1.40
265 270 4.60 4.30 4.00 3.70 3.40 3.10 2.80 2.50 2.20 1.90 1.60
270 275 4.80 4.50 4.20 3.90 3.60 3.30 3.00 2.70 2.40 2.10 1.80
275 280 5.00 4.70 4.40 4.10 3.80 3.50 3.20 2.90 2.60 2.30 2.00
280 285 5.20 4.90 4.60 4.30 4.00 3.70 3.40 3.10 2.80 2.50 2.20
285 290 5.40 5.10 4.80 4.50 4.20 3.90 3.60 3.30 3.00 2.70 2.40
290 295 5.60 5.30 5.00 4.70 4.40 4.10 3.80 3.50 3.20 2.90 2.60
295 300 5.80 5.50 5.20 4.90 4.60 4.30 4.00 3.70 3.40 3.10 2.80
300 305 6.00 5.70 5.40 5.10 4.80 4.50 4.20 3.90 3.60 3.30 3.00
305 310 6.20 5.90 5.60 5.30 5.00 4.70 4.40 4.10 3.80 3.50 3.20
310 315 6.40 6.10 5.80 5.50 5.20 4.90 4.60 4.30 4.00 3.70 3.40
315 320 6.60 6.30 6.00 5.70 5.40 5.10 4.80 4.50 4.20 3.90 3.60
320 325 6.80 6.50 6.20 5.90 5.60 5.30 5.00 4.70 4.40 4.10 3.80
325 330 7.00 6.70 6.40 6.10 5.80 5.50 5.20 4.90 4.60 4.30 4.00
330 335 7.20 6.90 6.60 6.30 6.00 5.70 5.40 5.10 4.80 4.50 4.20
335 340 7.40 7.10 6.80 6.50 6.20 5.90 5.60 5.30 5.00 4.70 4.40
340 345 7.60 7.30 7.00 6.70 6.40 6.10 5.80 5.50 5.20 4.90 4.60
345 350 7.80 7.50 7.20 6.90 6.60 6.30 6.00 5.70 5.40 5.10 4.80
350 355 8.00 7.70 7.40 7.10 6.80 6.50 6.20 5.90 5.60 5.30 5.00
355 360 8.20 7.90 7.60 7.30 7.00 6.70 6.40 6.10 5.80 5.50 5.20
360 365 8.50 8.10 7.80 7.50 7.20 6.90 6.60 6.30 6.00 5.70 5.40
365 370 8.80 8.30 8.00 7.70 7.40 7.10 6.80 6.50 6.20 5.90 5.60
370 375 9.10 8.60 8.20 7.90 7.60 7.30 7.00 6.70 6.40 6.10 5.80
375 380 9.30 8.90 8.40 8.10 7.80 7.50 7.20 6.90 6.60 6.30 6.00
380 385 9.60 9.20 8.70 8.30 8.00 7.70 7.40 7.10 6.80 6.50 6.20
385 390 9.90 9.50 9.00 8.60 8.20 7.90 7.60 7.30 7.00 6.70 6.40
390 395 10.20 9.80 9.30 8.90 8.40 8.10 7.80 7.50 7.20 6.90 6.60
395 400 10.50 10.10 9.60 9.20 8.70 8.30 8.00 7.70 7.40 7.10 6.80
400 405 10.80 10.40 9.90 9.50 9.00 8.60 8.20 7.90 7.60 7.30 7.00
405 410 11.10 10.60 10.20 9.80 9.30 8.90 8.40 8.10 7.80 7.50 7.20
410 415 11.40 11.00 10.50 10.10 9.60 9.20 8.70 8.30 8.00 7.70 7.40
415 420 11.80 11.30 10.90 10.40 10.00 9.50 9.10 8.60 8.20 7.90 7.60
420 425 12.10 11.70 11.20 10.80 10.30 9.90 9.40 9.00 8.50 8.20 7.90
26
012345678910*
At
least But
less than
And the number of withholding exemptions claimed is:
The amount of Wisconsin income tax to be withheld shall be:
MARRIED PERSONS – WEEKLY PAYROLL PERIOD
$ $ $ $ $ $ $ $ $ $ $ 425 430 12.50 12.00 11.60 11.10 10.70 10.20 9.80 9.30 8.90 8.40 8.10
430 435 12.80 12.40 11.90 11.50 11.00 10.60 10.10 9.70 9.20 8.80 8.30
435 440 13.20 12.70 12.30 11.80 11.40 10.90 10.50 10.00 9.60 9.10 8.70
440 445 13.50 13.10 12.60 12.20 11.70 11.30 10.80 10.40 9.90 9.50 9.00
445 450 13.90 13.40 13.00 12.50 12.10 11.60 11.20 10.70 10.30 9.80 9.40
450 455 14.20 13.80 13.30 12.90 12.40 12.00 11.50 11.10 10.60 10.20 9.70
455 460 14.60 14.10 13.70 13.20 12.80 12.30 11.90 11.40 11.00 10.50 10.10
460 465 14.90 14.50 14.00 13.60 13.10 12.70 12.20 11.80 11.30 10.90 10.40
465 470 15.30 14.80 14.40 13.90 13.50 13.00 12.60 12.10 11.70 11.20 10.80
470 475 15.60 15.20 14.70 14.30 13.80 13.40 12.90 12.50 12.00 11.60 11.10
475 480 16.00 15.50 15.10 14.60 14.20 13.70 13.30 12.80 12.40 11.90 11.50
480 485 16.30 15.90 15.40 15.00 14.50 14.10 13.60 13.20 12.70 12.30 11.80
485 490 16.70 16.20 15.80 15.30 14.90 14.40 14.00 13.50 13.10 12.60 12.20
490 495 17.00 16.60 16.10 15.70 15.20 14.80 14.30 13.90 13.40 13.00 12.50
495 500 17.40 16.90 16.50 16.00 15.60 15.10 14.70 14.20 13.80 13.30 12.90
500 505 17.70 17.30 16.80 16.40 15.90 15.50 15.00 14.60 14.10 13.70 13.20
505 510 18.10 17.60 17.20 16.70 16.30 15.80 15.40 14.90 14.50 14.00 13.60
510 515 18.40 18.00 17.50 17.10 16.60 16.20 15.70 15.30 14.80 14.40 13.90
515 520 18.80 18.30 17.90 17.40 17.00 16.50 16.10 15.60 15.20 14.70 14.30
520 525 19.10 18.70 18.20 17.80 17.30 16.90 16.40 16.00 15.50 15.10 14.60
525 530 19.50 19.00 18.60 18.10 17.70 17.20 16.80 16.30 15.90 15.40 15.00
530 535 19.80 19.40 18.90 18.50 18.00 17.60 17.10 16.70 16.20 15.80 15.30
535 540 20.20 19.70 19.30 18.80 18.40 17.90 17.50 17.00 16.60 16.10 15.70
540 545 20.50 20.10 19.60 19.20 18.70 18.30 17.80 17.40 16.90 16.50 16.00
545 550 20.90 20.40 20.00 19.50 19.10 18.60 18.20 17.70 17.30 16.80 16.40
550 555 21.30 20.80 20.30 19.90 19.40 19.00 18.50 18.10 17.60 17.20 16.70
555 560 21.60 21.10 20.70 20.20 19.80 19.30 18.90 18.40 18.00 17.50 17.10
560 565 22.00 21.50 21.00 20.60 20.10 19.70 19.20 18.80 18.30 17.90 17.40
565 570 22.40 21.90 21.40 20.90 20.50 20.00 19.60 19.10 18.70 18.20 17.80
570 575 22.80 22.30 21.80 21.30 20.80 20.40 19.90 19.50 19.00 18.60 18.10
575 580 23.10 22.70 22.20 21.70 21.20 20.70 20.30 19.80 19.40 18.90 18.50
580 585 23.50 23.00 22.50 22.10 21.60 21.10 20.60 20.20 19.70 19.30 18.80
585 590 23.90 23.40 22.90 22.40 22.00 21.50 21.00 20.50 20.10 19.60 19.20
590 595 24.30 23.80 23.30 22.80 22.30 21.90 21.40 20.90 20.40 20.00 19.50
595 600 24.60 24.20 23.70 23.20 22.70 22.20 21.70 21.30 20.80 20.30 19.90
600 605 25.00 24.50 24.10 23.60 23.10 22.60 22.10 21.60 21.20 20.70 20.20
605 610 25.40 24.90 24.40 23.90 23.50 23.00 22.50 22.00 21.50 21.10 20.60
610 615 25.80 25.30 24.80 24.30 23.80 23.40 22.90 22.40 21.90 21.40 20.90
615 620 26.10 25.70 25.20 24.70 24.20 23.70 23.30 22.80 22.30 21.80 21.30
620 625 26.50 26.00 25.60 25.10 24.60 24.10 23.60 23.10 22.70 22.20 21.70
625 630 26.90 26.40 25.90 25.50 25.00 24.50 24.00 23.50 23.00 22.60 22.10
630 635 27.30 26.80 26.30 25.80 25.30 24.90 24.40 23.90 23.40 22.90 22.50
635 640 27.70 27.20 26.70 26.20 25.70 25.20 24.80 24.30 23.80 23.30 22.80
640 645 28.00 27.50 27.10 26.60 26.10 25.60 25.10 24.70 24.20 23.70 23.20
645 650 28.40 27.90 27.40 27.00 26.50 26.00 25.50 25.00 24.50 24.10 23.60
650 655 28.80 28.30 27.80 27.30 26.80 26.40 25.90 25.40 24.90 24.40 24.00
655 660 29.20 28.70 28.20 27.70 27.20 26.70 26.30 25.80 25.30 24.80 24.30
660 665 29.50 29.00 28.60 28.10 27.60 27.10 26.60 26.20 25.70 25.20 24.70
665 670 29.90 29.40 28.90 28.50 28.00 27.50 27.00 26.50 26.00 25.60 25.10
670 675 30.30 29.80 29.30 28.80 28.40 27.90 27.40 26.90 26.40 25.90 25.50
675 680 30.70 30.20 29.70 29.20 28.70 28.20 27.80 27.30 26.80 26.30 25.80
680 685 31.00 30.60 30.10 29.60 29.10 28.60 28.10 27.70 27.20 26.70 26.20
685 690 31.40 30.90 30.40 30.00 29.50 29.00 28.50 28.00 27.60 27.10 26.60
690 695 31.80 31.30 30.80 30.30 29.90 29.40 28.90 28.40 27.90 27.40 27.00
695 700 32.20 31.70 31.20 30.70 30.20 29.80 29.30 28.80 28.30 27.80 27.30
700 705 32.50 32.10 31.60 31.10 30.60 30.10 29.60 29.20 28.70 28.20 27.70
705 710 32.90 32.40 32.00 31.50 31.00 30.50 30.00 29.50 29.10 28.60 28.10
710 715 33.30 32.80 32.30 31.80 31.40 30.90 30.40 29.90 29.40 29.00 28.50
715 720 33.70 33.20 32.70 32.20 31.70 31.30 30.80 30.30 29.80 29.30 28.80
720 725 34.00 33.60 33.10 32.60 32.10 31.60 31.20 30.70 30.20 29.70 29.20
725 730 34.40 33.90 33.50 33.00 32.50 32.00 31.50 31.00 30.60 30.10 29.60
730 735 34.80 34.30 33.80 33.40 32.90 32.40 31.90 31.40 30.90 30.50 30.00
735 740 35.20 34.70 34.20 33.70 33.20 32.80 32.30 31.80 31.30 30.80 30.40
740 745 35.60 35.10 34.60 34.10 33.60 33.10 32.70 32.20 31.70 31.20 30.70
745 750 35.90 35.40 35.00 34.50 34.00 33.50 33.00 32.60 32.10 31.60 31.10
And the wages are:
27
012345678910*
At
least But
less than
And the number of withholding exemptions claimed is:
The amount of Wisconsin income tax to be withheld shall be:
MARRIED PERSONS – WEEKLY PAYROLL PERIOD (Cont’d.)
$ $ $ $ $ $ $ $ $ $ $
And the wages are:
750 755 36.30 35.80 35.30 34.90 34.40 33.90 33.40 32.90 32.40 32.00 31.50
755 760 36.70 36.20 35.70 35.20 34.80 34.30 33.80 33.30 32.80 32.30 31.90
760 765 37.10 36.60 36.10 35.60 35.10 34.60 34.20 33.70 33.20 32.70 32.20
765 770 37.40 36.90 36.50 36.00 35.50 35.00 34.50 34.10 33.60 33.10 32.60
770 775 37.80 37.30 36.80 36.40 35.90 35.40 34.90 34.40 33.90 33.50 33.00
775 780 38.20 37.70 37.20 36.70 36.30 35.80 35.30 34.80 34.30 33.80 33.40
780 785 38.60 38.10 37.60 37.10 36.60 36.10 35.70 35.20 34.70 34.20 33.70
785 790 38.90 38.50 38.00 37.50 37.00 36.50 36.00 35.60 35.10 34.60 34.10
790 795 39.30 38.80 38.30 37.90 37.40 36.90 36.40 35.90 35.50 35.00 34.50
795 800 39.70 39.20 38.70 38.20 37.80 37.30 36.80 36.30 35.80 35.30 34.90
800 805 40.10 39.60 39.10 38.60 38.10 37.70 37.20 36.70 36.20 35.70 35.20
805 810 40.40 40.00 39.50 39.00 38.50 38.00 37.50 37.10 36.60 36.10 35.60
810 815 40.80 40.30 39.90 39.40 38.90 38.40 37.90 37.40 37.00 36.50 36.00
815 820 41.20 40.70 40.20 39.70 39.30 38.80 38.30 37.80 37.30 36.90 36.40
820 825 41.60 41.10 40.60 40.10 39.60 39.20 38.70 38.20 37.70 37.20 36.70
825 830 41.90 41.50 41.00 40.50 40.00 39.50 39.10 38.60 38.10 37.60 37.10
830 835 42.30 41.80 41.40 40.90 40.40 39.90 39.40 38.90 38.50 38.00 37.50
835 840 42.70 42.20 41.70 41.30 40.80 40.30 39.80 39.30 38.80 38.40 37.90
840 845 43.10 42.60 42.10 41.60 41.10 40.70 40.20 39.70 39.20 38.70 38.30
845 850 43.50 43.00 42.50 42.00 41.50 41.00 40.60 40.10 39.60 39.10 38.60
850 855 43.80 43.30 42.90 42.40 41.90 41.40 40.90 40.50 40.00 39.50 39.00
855 860 44.20 43.70 43.20 42.80 42.30 41.80 41.30 40.80 40.30 39.90 39.40
860 865 44.60 44.10 43.60 43.10 42.70 42.20 41.70 41.20 40.70 40.20 39.80
865 870 45.00 44.50 44.00 43.50 43.00 42.50 42.10 41.60 41.10 40.60 40.10
870 875 45.30 44.80 44.40 43.90 43.40 42.90 42.40 42.00 41.50 41.00 40.50
875 880 45.70 45.20 44.70 44.30 43.80 43.30 42.80 42.30 41.80 41.40 40.90
880 885 46.10 45.60 45.10 44.60 44.20 43.70 43.20 42.70 42.20 41.70 41.30
885 890 46.50 46.00 45.50 45.00 44.50 44.00 43.60 43.10 42.60 42.10 41.60
890 895 46.80 46.40 45.90 45.40 44.90 44.40 43.90 43.50 43.00 42.50 42.00
895 900 47.20 46.70 46.20 45.80 45.30 44.80 44.30 43.80 43.40 42.90 42.40
900 905 47.60 47.10 46.60 46.10 45.70 45.20 44.70 44.20 43.70 43.20 42.80
905 910 48.00 47.50 47.00 46.50 46.00 45.60 45.10 44.60 44.10 43.60 43.10
910 915 48.30 47.90 47.40 46.90 46.40 45.90 45.40 45.00 44.50 44.00 43.50
915 920 48.70 48.20 47.80 47.30 46.80 46.30 45.80 45.30 44.90 44.40 43.90
920 925 49.10 48.60 48.10 47.60 47.20 46.70 46.20 45.70 45.20 44.80 44.30
925 930 49.50 49.00 48.50 48.00 47.50 47.10 46.60 46.10 45.60 45.10 44.60
930 935 49.80 49.40 48.90 48.40 47.90 47.40 47.00 46.50 46.00 45.50 45.00
935 940 50.20 49.70 49.30 48.80 48.30 47.80 47.30 46.80 46.40 45.90 45.40
940 945 50.60 50.10 49.60 49.20 48.70 48.20 47.70 47.20 46.70 46.30 45.80
945 950 51.00 50.50 50.00 49.50 49.00 48.60 48.10 47.60 47.10 46.60 46.20
950 955 51.40 50.90 50.40 49.90 49.40 48.90 48.50 48.00 47.50 47.00 46.50
955 960 51.70 51.20 50.80 50.30 49.80 49.30 48.80 48.40 47.90 47.40 46.90
960 965 52.10 51.60 51.10 50.70 50.20 49.70 49.20 48.70 48.20 47.80 47.30
965 970 52.50 52.00 51.50 51.00 50.60 50.10 49.60 49.10 48.60 48.10 47.70
970 975 52.90 52.40 51.90 51.40 50.90 50.40 50.00 49.50 49.00 48.50 48.00
975 980 53.20 52.70 52.30 51.80 51.30 50.80 50.30 49.90 49.40 48.90 48.40
980 985 53.60 53.10 52.60 52.20 51.70 51.20 50.70 50.20 49.70 49.30 48.80
985 990 54.00 53.50 53.00 52.50 52.10 51.60 51.10 50.60 50.10 49.60 49.20
990 995 54.40 53.90 53.40 52.90 52.40 51.90 51.50 51.00 50.50 50.00 49.50
995 1,000 54.70 54.30 53.80 53.30 52.80 52.30 51.80 51.40 50.90 50.40 49.90
1,000 1,005 55.10 54.60 54.10 53.70 53.20 52.70 52.20 51.70 51.30 50.80 50.30
1,005 1,010 55.50 55.00 54.50 54.00 53.60 53.10 52.60 52.10 51.60 51.10 50.70
1,010 1,015 55.90 55.40 54.90 54.40 53.90 53.50 53.00 52.50 52.00 51.50 51.00
1,015 1,020 56.20 55.80 55.30 54.80 54.30 53.80 53.30 52.90 52.40 51.90 51.40
1,020 1,025 56.60 56.10 55.70 55.20 54.70 54.20 53.70 53.20 52.80 52.30 51.80
0.07524 of the excess over $1025 plus:
1,025 1,168 56.80 56.30 55.80 55.40 54.90 54.40 53.90 53.40 52.90 52.50 52.00
0.0627 of the excess over $1168 plus:
1,168 4,619 67.60 67.10 66.60 66.10 65.60 65.20 64.70 64.20 63.70 63.20 62.70
0.0765 of the excess over $4619 plus:
4619 and over 283.90 283.50 283.00 282.50 282.00 281.50 281.10 280.60 280.10 279.60 279.10
* More than 10 exemptions: Reduce amount from 10 exemption column by .40 for each additional exemption claimed.
28
012345678910*
At
least But
less than
And the number of withholding exemptions claimed is:
The amount of Wisconsin income tax to be withheld shall be:
MARRIED PERSONS – WEEKLY PAYROLL PERIOD (Cont’d.)
$ $ $ $ $ $ $ $ $ $ $
And the wages are:
0 150 0 0 0 0 0 0 0 0 0 0 0
150 160 0
160 170 0
170 180 0
180 190 0
190 200 0
200 210 0
210 220 0
220 230 .20
230 240 .60
240 250 1.00 .40
250 260 1.40 .80 .20
260 270 1.80 1.20 .60
270 280 2.20 1.60 1.00 .30
280 290 2.60 2.00 1.40 .70 .10
290 300 3.00 2.40 1.80 1.10 .50
300 310 3.40 2.80 2.20 1.50 .90 .30
310 320 3.80 3.20 2.60 1.90 1.30 .70 .10
320 330 4.20 3.60 3.00 2.30 1.70 1.10 .50
330 340 4.60 4.00 3.40 2.70 2.10 1.50 .90 .30
340 350 5.00 4.40 3.80 3.10 2.50 1.90 1.30 .70 .10
350 360 5.40 4.80 4.20 3.50 2.90 2.30 1.70 1.10 .50
360 370 5.80 5.20 4.60 3.90 3.30 2.70 2.10 1.50 .90 .20
370 380 6.20 5.60 5.00 4.30 3.70 3.10 2.50 1.90 1.30 .60
380 390 6.60 6.00 5.40 4.70 4.10 3.50 2.90 2.30 1.70 1.00 .40
390 400 7.00 6.40 5.80 5.10 4.50 3.90 3.30 2.70 2.10 1.40 .80
400 410 7.40 6.80 6.20 5.50 4.90 4.30 3.70 3.10 2.50 1.80 1.20
410 420 7.80 7.20 6.60 5.90 5.30 4.70 4.10 3.50 2.90 2.20 1.60
420 430 8.20 7.60 7.00 6.30 5.70 5.10 4.50 3.90 3.30 2.60 2.00
430 440 8.60 8.00 7.40 6.70 6.10 5.50 4.90 4.30 3.70 3.00 2.40
440 450 9.00 8.40 7.80 7.10 6.50 5.90 5.30 4.70 4.10 3.40 2.80
450 460 9.40 8.80 8.20 7.50 6.90 6.30 5.70 5.10 4.50 3.80 3.20
460 470 9.80 9.20 8.60 7.90 7.30 6.70 6.10 5.50 4.90 4.20 3.60
470 480 10.20 9.60 9.00 8.30 7.70 7.10 6.50 5.90 5.30 4.60 4.00
480 490 10.60 10.00 9.40 8.70 8.10 7.50 6.90 6.30 5.70 5.00 4.40
490 500 11.00 10.40 9.80 9.10 8.50 7.90 7.30 6.70 6.10 5.40 4.80
500 510 11.40 10.80 10.20 9.50 8.90 8.30 7.70 7.10 6.50 5.80 5.20
510 520 11.80 11.20 10.60 9.90 9.30 8.70 8.10 7.50 6.90 6.20 5.60
520 530 12.20 11.60 11.00 10.30 9.70 9.10 8.50 7.90 7.30 6.60 6.00
530 540 12.60 12.00 11.40 10.70 10.10 9.50 8.90 8.30 7.70 7.00 6.40
540 550 13.00 12.40 11.80 11.10 10.50 9.90 9.30 8.70 8.10 7.40 6.80
550 560 13.40 12.80 12.20 11.50 10.90 10.30 9.70 9.10 8.50 7.80 7.20
560 570 13.80 13.20 12.60 11.90 11.30 10.70 10.10 9.50 8.90 8.20 7.60
570 580 14.20 13.60 13.00 12.30 11.70 11.10 10.50 9.90 9.30 8.60 8.00
580 590 14.60 14.00 13.40 12.70 12.10 11.50 10.90 10.30 9.70 9.00 8.40
590 600 15.00 14.40 13.80 13.20 12.60 12.00 11.30 10.70 10.10 9.50 8.90
600 610 15.50 14.90 14.30 13.60 13.00 12.40 11.80 11.20 10.60 9.90 9.30
610 620 15.90 15.30 14.70 14.10 13.50 12.90 12.20 11.60 11.00 10.40 9.80
620 630 16.40 15.80 15.10 14.50 13.90 13.30 12.70 12.10 11.50 10.80 10.20
630 640 16.80 16.20 15.60 15.00 14.40 13.70 13.10 12.50 11.90 11.30 10.70
640 650 17.50 16.70 16.00 15.40 14.80 14.20 13.60 13.00 12.40 11.70 11.10
650 660 18.20 17.30 16.50 15.90 15.30 14.60 14.00 13.40 12.80 12.20 11.60
660 670 18.80 17.90 17.00 16.30 15.70 15.10 14.50 13.90 13.20 12.60 12.00
670 680 19.50 18.60 17.70 16.80 16.20 15.50 14.90 14.30 13.70 13.10 12.50
680 690 20.10 19.20 18.30 17.40 16.60 16.00 15.40 14.80 14.10 13.50 12.90
690 700 20.80 19.90 19.00 18.10 17.20 16.40 15.80 15.20 14.60 14.00 13.40
700 710 21.40 20.50 19.60 18.70 17.80 16.90 16.30 15.70 15.00 14.40 13.80
710 720 22.10 21.20 20.30 19.40 18.50 17.60 16.70 16.10 15.50 14.90 14.30
720 730 22.70 21.80 20.90 20.00 19.10 18.20 17.30 16.60 15.90 15.30 14.70
730 740 23.40 22.50 21.60 20.70 19.80 18.90 18.00 17.10 16.40 15.80 15.20
740 750 24.00 23.10 22.20 21.30 20.40 19.50 18.60 17.80 16.90 16.20 15.60
750 760 24.70 23.80 22.90 22.00 21.10 20.20 19.30 18.40 17.50 16.70 16.00
760 770 25.30 24.50 23.60 22.70 21.80 20.90 20.00 19.10 18.20 17.30 16.50
770 780 26.00 25.10 24.20 23.30 22.40 21.50 20.60 19.70 18.80 17.90 17.00
780 790 26.70 25.80 24.90 24.00 23.10 22.20 21.30 20.40 19.50 18.60 17.70
29
012345678910*
At
least But
less than
And the number of withholding exemptions claimed is:
The amount of Wisconsin income tax to be withheld shall be:
SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD
$ $ $ $ $ $ $ $ $ $ $ 790 800 27.30 26.40 25.50 24.60 23.70 22.80 21.90 21.00 20.10 19.20 18.30
800 810 28.00 27.10 26.20 25.30 24.40 23.50 22.60 21.70 20.80 19.90 19.00
810 820 28.60 27.70 26.80 25.90 25.00 24.10 23.20 22.30 21.40 20.50 19.60
820 830 29.30 28.40 27.50 26.60 25.70 24.80 23.90 23.00 22.10 21.20 20.30
830 840 29.90 29.00 28.10 27.20 26.30 25.40 24.50 23.60 22.70 21.80 20.90
840 850 30.60 29.70 28.80 27.90 27.00 26.10 25.20 24.30 23.40 22.50 21.60
850 860 31.20 30.30 29.40 28.50 27.60 26.70 25.80 24.90 24.00 23.10 22.30
860 870 31.90 31.00 30.10 29.20 28.30 27.40 26.50 25.60 24.70 23.80 22.90
870 880 32.50 31.60 30.70 29.80 28.90 28.10 27.20 26.30 25.40 24.50 23.60
880 890 33.20 32.30 31.40 30.50 29.60 28.70 27.80 26.90 26.00 25.10 24.20
890 900 33.90 33.00 32.10 31.20 30.30 29.40 28.50 27.60 26.70 25.80 24.90
900 910 34.50 33.60 32.70 31.80 30.90 30.00 29.10 28.20 27.30 26.40 25.50
910 920 35.20 34.30 33.40 32.50 31.60 30.70 29.80 28.90 28.00 27.10 26.20
920 930 35.80 34.90 34.00 33.10 32.20 31.30 30.40 29.50 28.60 27.70 26.80
930 940 36.50 35.60 34.70 33.80 32.90 32.00 31.10 30.20 29.30 28.40 27.50
940 950 37.10 36.20 35.30 34.40 33.50 32.60 31.70 30.80 29.90 29.00 28.10
950 960 37.80 36.90 36.00 35.10 34.20 33.30 32.40 31.50 30.60 29.70 28.80
960 970 38.40 37.50 36.60 35.70 34.80 33.90 33.00 32.10 31.20 30.30 29.40
970 980 39.10 38.20 37.30 36.40 35.50 34.60 33.70 32.80 31.90 31.00 30.10
980 990 39.70 38.80 37.90 37.00 36.10 35.20 34.30 33.40 32.60 31.70 30.80
990 1000 40.40 39.50 38.60 37.70 36.80 35.90 35.00 34.10 33.20 32.30 31.40
1,000 1,010 41.00 40.10 39.20 38.40 37.50 36.60 35.70 34.80 33.90 33.00 32.10
1,010 1,020 41.70 40.80 39.90 39.00 38.10 37.20 36.30 35.40 34.50 33.60 32.70
1,020 1,030 42.40 41.50 40.60 39.70 38.80 37.90 37.00 36.10 35.20 34.30 33.40
1,030 1,040 43.10 42.20 41.20 40.30 39.40 38.50 37.60 36.70 35.80 34.90 34.00
1,040 1,050 43.80 42.90 41.90 41.00 40.10 39.20 38.30 37.40 36.50 35.60 34.70
1,050 1,060 44.50 43.60 42.60 41.60 40.70 39.80 38.90 38.00 37.10 36.20 35.30
1,060 1,070 45.20 44.30 43.30 42.30 41.40 40.50 39.60 38.70 37.80 36.90 36.00
1,070 1,080 45.90 45.00 44.00 43.10 42.10 41.10 40.20 39.30 38.40 37.50 36.60
1,080 1,090 46.60 45.70 44.70 43.80 42.80 41.80 40.90 40.00 39.10 38.20 37.30
1,090 1,100 47.30 46.40 45.40 44.50 43.50 42.50 41.60 40.60 39.70 38.80 37.90
1,100 1,110 48.10 47.10 46.10 45.20 44.20 43.20 42.30 41.30 40.40 39.50 38.60
1,110 1,120 48.80 47.80 46.80 45.90 44.90 43.90 43.00 42.00 41.10 40.20 39.30
1,120 1,130 49.50 48.50 47.50 46.60 45.60 44.60 43.70 42.70 41.70 40.80 39.90
1,130 1,140 50.20 49.20 48.20 47.30 46.30 45.30 44.40 43.40 42.40 41.50 40.60
1,140 1,150 50.90 49.90 48.90 48.00 47.00 46.00 45.10 44.10 43.10 42.20 41.20
1,150 1,160 51.60 50.60 49.60 48.70 47.70 46.70 45.80 44.80 43.80 42.90 41.90
1,160 1,170 52.30 51.30 50.30 49.40 48.40 47.40 46.50 45.50 44.50 43.60 42.60
1,170 1,180 53.00 52.00 51.00 50.10 49.10 48.10 47.20 46.20 45.20 44.30 43.30
1,180 1,190 53.70 52.70 51.70 50.80 49.80 48.80 47.90 46.90 46.00 45.00 44.00
1,190 1,200 54.40 53.40 52.40 51.50 50.50 49.50 48.60 47.60 46.70 45.70 44.70
1,200 1,210 55.10 54.10 53.10 52.20 51.20 50.30 49.30 48.30 47.40 46.40 45.40
1,210 1,220 55.80 54.80 53.80 52.90 51.90 51.00 50.00 49.00 48.10 47.10 46.10
1,220 1,230 56.50 55.50 54.50 53.60 52.60 51.70 50.70 49.70 48.80 47.80 46.80
1,230 1,240 57.20 56.20 55.30 54.30 53.30 52.40 51.40 50.40 49.50 48.50 47.50
1,240 1,250 57.90 56.90 56.00 55.00 54.00 53.10 52.10 51.10 50.20 49.20 48.20
1,250 1,260 58.60 57.60 56.70 55.70 54.70 53.80 52.80 51.80 50.90 49.90 48.90
1,260 1,270 59.30 58.30 57.40 56.40 55.40 54.50 53.50 52.50 51.60 50.60 49.60
1,270 1,280 60.00 59.00 58.10 57.10 56.10 55.20 54.20 53.20 52.30 51.30 50.30
1,280 1,290 60.70 59.70 58.80 57.80 56.80 55.90 54.90 53.90 53.00 52.00 51.00
1,290 1,300 61.40 60.40 59.50 58.50 57.50 56.60 55.60 54.60 53.70 52.70 51.70
1,300 1,310 62.10 61.10 60.20 59.20 58.20 57.30 56.30 55.30 54.40 53.40 52.40
1,310 1,320 62.80 61.80 60.90 59.90 58.90 58.00 57.00 56.00 55.10 54.10 53.20
1,320 1,330 63.50 62.50 61.60 60.60 59.60 58.70 57.70 56.70 55.80 54.80 53.90
1,330 1,340 64.20 63.20 62.30 61.30 60.30 59.40 58.40 57.50 56.50 55.50 54.60
1,340 1,350 64.90 63.90 63.00 62.00 61.00 60.10 59.10 58.20 57.20 56.20 55.30
1,350 1,360 65.60 64.60 63.70 62.70 61.70 60.80 59.80 58.90 57.90 56.90 56.00
1,360 1,370 66.30 65.30 64.40 63.40 62.50 61.50 60.50 59.60 58.60 57.60 56.70
1,370 1,380 67.00 66.00 65.10 64.10 63.20 62.20 61.20 60.30 59.30 58.30 57.40
1,380 1,390 67.70 66.70 65.80 64.80 63.90 62.90 61.90 61.00 60.00 59.00 58.10
1,390 1,400 68.40 67.50 66.50 65.50 64.60 63.60 62.60 61.70 60.70 59.70 58.80
1,400 1,410 69.10 68.20 67.20 66.20 65.30 64.30 63.30 62.40 61.40 60.40 59.50
1,410 1,420 69.80 68.90 67.90 66.90 66.00 65.00 64.00 63.10 62.10 61.10 60.20
1,420 1,430 70.50 69.60 68.60 67.60 66.70 65.70 64.70 63.80 62.80 61.80 60.90
1,430 1,440 71.20 70.30 69.30 68.30 67.40 66.40 65.40 64.50 63.50 62.50 61.60
And the wages are:
30
012345678910*
At
least But
less than
And the number of withholding exemptions claimed is:
The amount of Wisconsin income tax to be withheld shall be:
SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD (Cont’d.)
$ $ $ $ $ $ $ $ $ $ $
And the wages are:
1,440 1,450 71.90 71.00 70.00 69.00 68.10 67.10 66.10 65.20 64.20 63.20 62.30
1,450 1,460 72.60 71.70 70.70 69.70 68.80 67.80 66.80 65.90 64.90 63.90 63.00
1,460 1,470 73.30 72.40 71.40 70.40 69.50 68.50 67.50 66.60 65.60 64.70 63.70
1,470 1,480 74.00 73.10 72.10 71.10 70.20 69.20 68.20 67.30 66.30 65.40 64.40
1,480 1,490 74.70 73.80 72.80 71.80 70.90 69.90 68.90 68.00 67.00 66.10 65.10
1,490 1,500 75.40 74.50 73.50 72.50 71.60 70.60 69.70 68.70 67.70 66.80 65.80
1,500 1,510 76.10 75.20 74.20 73.20 72.30 71.30 70.40 69.40 68.40 67.50 66.50
1,510 1,520 76.80 75.90 74.90 73.90 73.00 72.00 71.10 70.10 69.10 68.20 67.20
1,520 1,530 77.50 76.60 75.60 74.70 73.70 72.70 71.80 70.80 69.80 68.90 67.90
1,530 1,540 78.20 77.30 76.30 75.40 74.40 73.40 72.50 71.50 70.50 69.60 68.60
1,540 1,550 78.90 78.00 77.00 76.10 75.10 74.10 73.20 72.20 71.20 70.30 69.30
1,550 1,560 79.70 78.70 77.70 76.80 75.80 74.80 73.90 72.90 71.90 71.00 70.00
1,560 1,570 80.40 79.40 78.40 77.50 76.50 75.50 74.60 73.60 72.60 71.70 70.70
1,570 1,580 81.10 80.10 79.10 78.20 77.20 76.20 75.30 74.30 73.30 72.40 71.40
1,580 1,590 81.80 80.80 79.80 78.90 77.90 76.90 76.00 75.00 74.00 73.10 72.10
1,590 1,600 82.50 81.50 80.50 79.60 78.60 77.60 76.70 75.70 74.70 73.80 72.80
1,600 1,610 83.20 82.20 81.20 80.30 79.30 78.30 77.40 76.40 75.40 74.50 73.50
1,610 1,620 83.90 82.90 81.90 81.00 80.00 79.00 78.10 77.10 76.10 75.20 74.20
1,620 1,630 84.60 83.60 82.60 81.70 80.70 79.70 78.80 77.80 76.90 75.90 74.90
1,630 1,640 85.30 84.30 83.30 82.40 81.40 80.40 79.50 78.50 77.60 76.60 75.60
1,640 1,650 86.00 85.00 84.00 83.10 82.10 81.10 80.20 79.20 78.30 77.30 76.30
1,650 1,660 86.70 85.70 84.70 83.80 82.80 81.90 80.90 79.90 79.00 78.00 77.00
1,660 1,670 87.40 86.40 85.40 84.50 83.50 82.60 81.60 80.60 79.70 78.70 77.70
1,670 1,680 88.10 87.10 86.10 85.20 84.20 83.30 82.30 81.30 80.40 79.40 78.40
1,680 1,690 88.80 87.80 86.90 85.90 84.90 84.00 83.00 82.00 81.10 80.10 79.10
1,690 1,700 89.50 88.50 87.60 86.60 85.60 84.70 83.70 82.70 81.80 80.80 79.80
1,700 1,710 90.20 89.20 88.30 87.30 86.30 85.40 84.40 83.40 82.50 81.50 80.50
1,710 1,720 90.90 89.90 89.00 88.00 87.00 86.10 85.10 84.10 83.20 82.20 81.20
1,720 1,730 91.60 90.60 89.70 88.70 87.70 86.80 85.80 84.80 83.90 82.90 81.90
1,730 1,740 92.30 91.30 90.40 89.40 88.40 87.50 86.50 85.50 84.60 83.60 82.60
1,740 1,750 93.00 92.00 91.10 90.10 89.10 88.20 87.20 86.20 85.30 84.30 83.30
1,750 1,760 93.70 92.70 91.80 90.80 89.80 88.90 87.90 86.90 86.00 85.00 84.10
1,760 1,770 94.40 93.40 92.50 91.50 90.50 89.60 88.60 87.60 86.70 85.70 84.80
1,770 1,780 95.10 94.10 93.20 92.20 91.20 90.30 89.30 88.30 87.40 86.40 85.50
1,780 1,790 95.80 94.80 93.90 92.90 91.90 91.00 90.00 89.10 88.10 87.10 86.20
1,790 1,800 96.50 95.50 94.60 93.60 92.60 91.70 90.70 89.80 88.80 87.80 86.90
1,800 1,810 97.20 96.20 95.30 94.30 93.30 92.40 91.40 90.50 89.50 88.50 87.60
1,810 1,820 97.90 96.90 96.00 95.00 94.10 93.10 92.10 91.20 90.20 89.20 88.30
1,820 1,830 98.60 97.60 96.70 95.70 94.80 93.80 92.80 91.90 90.90 89.90 89.00
1,830 1,840 99.30 98.40 97.40 96.40 95.50 94.50 93.50 92.60 91.60 90.60 89.70
1,840 1,850 100.00 99.10 98.10 97.10 96.20 95.20 94.20 93.30 92.30 91.30 90.40
1,850 1,860 100.70 99.80 98.80 97.80 96.90 95.90 94.90 94.00 93.00 92.00 91.10
1,860 1,870 101.40 100.50 99.50 98.50 97.60 96.60 95.60 94.70 93.70 92.70 91.80
1,870 1,880 102.10 101.20 100.20 99.20 98.30 97.30 96.30 95.40 94.40 93.40 92.50
1,880 1,890 102.80 101.90 100.90 99.90 99.00 98.00 97.00 96.10 95.10 94.10 93.20
1,890 1,900 103.50 102.60 101.60 100.60 99.70 98.70 97.70 96.80 95.80 94.80 93.90
1,900 1,910 104.20 103.30 102.30 101.30 100.40 99.40 98.40 97.50 96.50 95.50 94.60
1,910 1,920 104.90 104.00 103.00 102.00 101.10 100.10 99.10 98.20 97.20 96.30 95.30
1,920 1,930 105.60 104.70 103.70 102.70 101.80 100.80 99.80 98.90 97.90 97.00 96.00
1,930 1,940 106.30 105.40 104.40 103.40 102.50 101.50 100.50 99.60 98.60 97.70 96.70
1,940 1,950 107.00 106.10 105.10 104.10 103.20 102.20 101.30 100.30 99.30 98.40 97.40
1,950 1,960 107.70 106.80 105.80 104.80 103.90 102.90 102.00 101.00 100.00 99.10 98.10
1,960 1,970 108.40 107.50 106.50 105.50 104.60 103.60 102.70 101.70 100.70 99.80 98.80
1,970 1,980 109.10 108.20 107.20 106.30 105.30 104.30 103.40 102.40 101.40 100.50 99.50
1,980 1,990 109.80 108.90 107.90 107.00 106.00 105.00 104.10 103.10 102.10 101.20 100.20
0.070224 of the excess over $1990 plus:
1,990 2,421 110.20 109.20 108.30 107.30 106.30 105.40 104.40 103.40 102.50 101.50 100.60
0.0627 of the excess over $2421 plus:
2,421 9,238 140.50 139.50 138.50 137.60 136.60 135.60 134.70 133.70 132.70 131.80 130.80
0.0765 of the excess over $9238 plus:
9238 and over 567.90 566.90 566.00 565.00 564.00 563.10 562.10 561.10 560.20 559.20 558.20
31
* More than 10 exemptions: Reduce amount from 10 exemption column by .80 for each additional exemption claimed.
012345678910*
At
least But
less than
And the number of withholding exemptions claimed is:
The amount of Wisconsin income tax to be withheld shall be:
SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD (Cont’d.)
0 210 0 0 0 0 0 0 0 0 0 0 0
210 220 0
220 230 0
230 240 0
240 250 0
250 260 0
260 270 0
270 280 0
280 290 0
290 300 0
300 310 .10
310 320 .50
320 330 .90 .30
330 340 1.30 .70 .10
340 350 1.70 1.10 .50
350 360 2.10 1.50 .90 .20
360 370 2.50 1.90 1.30 .60
370 380 2.90 2.30 1.70 1.00 .40
380 390 3.30 2.70 2.10 1.40 .80 .20
390 400 3.70 3.10 2.50 1.80 1.20 .60
400 410 4.10 3.50 2.90 2.20 1.60 1.00 .40
410 420 4.50 3.90 3.30 2.60 2.00 1.40 .80 .20
420 430 4.90 4.30 3.70 3.00 2.40 1.80 1.20 .60
430 440 5.30 4.70 4.10 3.40 2.80 2.20 1.60 1.00 .40
440 450 5.70 5.10 4.50 3.80 3.20 2.60 2.00 1.40 .80 .20
450 460 6.10 5.50 4.90 4.20 3.60 3.00 2.40 1.80 1.20 .60
460 470 6.50 5.90 5.30 4.60 4.00 3.40 2.80 2.20 1.60 1.00 .30
470 480 6.90 6.30 5.70 5.00 4.40 3.80 3.20 2.60 2.00 1.40 .70
480 490 7.30 6.70 6.10 5.40 4.80 4.20 3.60 3.00 2.40 1.80 1.10
490 500 7.70 7.10 6.50 5.80 5.20 4.60 4.00 3.40 2.80 2.20 1.50
500 510 8.10 7.50 6.90 6.20 5.60 5.00 4.40 3.80 3.20 2.60 1.90
510 520 8.50 7.90 7.30 6.60 6.00 5.40 4.80 4.20 3.60 3.00 2.30
520 530 8.90 8.30 7.70 7.00 6.40 5.80 5.20 4.60 4.00 3.40 2.70
530 540 9.30 8.70 8.10 7.40 6.80 6.20 5.60 5.00 4.40 3.80 3.10
540 550 9.70 9.10 8.50 7.80 7.20 6.60 6.00 5.40 4.80 4.20 3.50
550 560 10.10 9.50 8.90 8.20 7.60 7.00 6.40 5.80 5.20 4.60 3.90
560 570 10.50 9.90 9.30 8.60 8.00 7.40 6.80 6.20 5.60 5.00 4.30
570 580 10.90 10.30 9.70 9.00 8.40 7.80 7.20 6.60 6.00 5.40 4.70
580 590 11.30 10.70 10.10 9.40 8.80 8.20 7.60 7.00 6.40 5.80 5.10
590 600 11.70 11.10 10.50 9.80 9.20 8.60 8.00 7.40 6.80 6.20 5.50
600 610 12.10 11.50 10.90 10.20 9.60 9.00 8.40 7.80 7.20 6.60 5.90
610 620 12.50 11.90 11.30 10.60 10.00 9.40 8.80 8.20 7.60 7.00 6.30
620 630 12.90 12.30 11.70 11.00 10.40 9.80 9.20 8.60 8.00 7.40 6.70
630 640 13.30 12.70 12.10 11.40 10.80 10.20 9.60 9.00 8.40 7.80 7.10
640 650 13.70 13.10 12.50 11.80 11.20 10.60 10.00 9.40 8.80 8.20 7.50
650 660 14.10 13.50 12.90 12.20 11.60 11.00 10.40 9.80 9.20 8.60 7.90
660 670 14.50 13.90 13.30 12.60 12.00 11.40 10.80 10.20 9.60 9.00 8.30
670 680 14.90 14.30 13.70 13.00 12.40 11.80 11.20 10.60 10.00 9.40 8.70
680 690 15.30 14.70 14.10 13.40 12.80 12.20 11.60 11.00 10.40 9.80