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Form W-4 PDF

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Form   W-4                                          Employee’s Withholding Certificate
                             Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.
                                                                                                                                                           OMB No. 1545-0074



Department of the Treasury
Internal Revenue Service
                                                            Give Form W-4 to your employer.
                                                    Your withholding is subject to review by the IRS.
                                                                                                                                                                2026
                    (a) First name and middle initial                           Last name                                                           (b) Social security number
Step 1:
Enter               Address                                                                                                                         Does your name match the
Personal                                                                                                                                            name on your social security
                                                                                                                                                    card? If not, to ensure you get
Information         City or town, state, and ZIP code                                                                                               credit for your earnings,
                                                                                                                                                    contact SSA at 800-772-1213
                                                                                                                                                    or go to www.ssa.gov.
                    (c)       Single or Married filing separately
                              Married filing jointly or Qualifying surviving spouse
                              Head of household (Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.)
                    Caution: To claim certain credits or deductions on your tax return, you (and/or your spouse if married filing jointly) are required to have a social security
                    number valid for employment. See page 2 for more information.

TIP: Consider using the estimator at www.irs.gov/W4App to determine the most accurate withholding for the rest of the year if you:
are completing this form after the beginning of the year; expect to work only part of the year; or have changes during the year in your
marital status, number of jobs for you (and/or your spouse if married filing jointly), dependents, other income (not from jobs),
deductions, or credits. Have your most recent pay stub(s) from this year available when using the estimator. At the beginning of next
year, use the estimator again to recheck your withholding.
Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5. See page 2 for more information on each step, who can
claim exemption from withholding, and when to use the estimator at www.irs.gov/W4App.

Step 2:                      Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse
Multiple Jobs                also works. The correct amount of withholding depends on income earned from all of these jobs.
or Spouse                    Do only one of the following.
Works                        (a) Use the estimator at www.irs.gov/W4App for the most accurate withholding for this step (and Steps 3–4). If
                                 you or your spouse have self-employment income, use this option; or
                             (b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below; or
                             (c) If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This
                                 option is generally more accurate than Step 2(b) if pay at the lower paying job is more than half of the pay at
                                 the higher paying job. Otherwise, Step 2(b) is more accurate . . . . . . . . . . . . . . .
Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will
be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.)

Step 3:                      If your total income will be $200,000 or less ($400,000 or less if
                             married filing jointly):
Claim
                             (a) Multiply the number of qualifying children under age 17 by
Dependent
                                 $2,200 . . . . . . . . . . . . . . . . . .                  3(a) $
and Other
Credits                      (b) Multiply the number of other dependents by $500 . . .       3(b) $
                             Add the amounts from Steps 3(a) and 3(b), plus the amount for other credits. Enter the
                             total here . . . . . . . . . . . . . . . . . . . . . . . . . .                                                            3    $
Step 4:                      (a) Other income (not from jobs). If you want tax withheld for other income you
                                 expect this year that won’t have withholding, enter the amount of other income here.
Other
                                 This may include interest, dividends, and retirement income . . . . . . . .                                          4(a) $
Adjustments
                             (b) Deductions. Use the Deductions Worksheet on page 4 to determine the amount of
                                 deductions you may claim, which will reduce your withholding. (If you skip this line,
                                 your withholding will be based on the standard deduction.) Enter the result here . .                                 4(b) $
                             (c) Extra withholding. Enter any additional tax you want withheld each pay period .                               .      4(c) $



Exempt from          I claim exemption from withholding for 2026, and I certify that I meet both of the conditions for exemption for
withholding          2026. See Exemption from withholding on page 2. I understand I will need to submit a new Form W-4 for 2027 .
Step 5:             Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.

Sign
Here
                      Employee’s signature (This form is not valid unless you sign it.)                                                      Date
Employers           Employer’s name and address                                                                        First date of               Employer identification
                                                                                                                       employment                  number (EIN)
Only

For Privacy Act and Paperwork Reduction Act Notice, see page 4.                                        Cat. No. 10220Q                        Form W-4 (2026) Created 12/8/25
Form W-4 (2026)                                                                                                                       Page 2


General Instructions                                                   Nonresident alien. If you’re a nonresident alien, see Notice
                                                                       1392, Supplemental Form W-4 Instructions for Nonresident
Section references are to the Internal Revenue Code unless             Aliens, before completing this form.
otherwise noted.
Future Developments                                                    Specific Instructions
For the latest information about developments related to Form          Step 1(c). Check your anticipated filing status. This will
W-4, such as legislation enacted after it was published, go to         determine the standard deduction and tax rates used to
www.irs.gov/FormW4.                                                    compute your withholding.
                                                                       Step 2. Use this step if you (1) have more than one job at the
Purpose of Form                                                        same time, or (2) are married filing jointly and you and your
Complete Form W-4 so that your employer can withhold the               spouse both work. Submit a separate Form W-4 for each job.
correct federal income tax from your pay. If too little is withheld,     Option (a) most accurately calculates the additional tax you
you will generally owe tax when you file your tax return and may       need to have withheld, while option (b) does so with a little less
owe a penalty. If too much is withheld, you will generally be due      accuracy.
a refund. Complete a new Form W-4 when changes to your
personal or financial situation would change the entries on the           Instead, if you (and your spouse) have a total of only two jobs,
form. For more information on withholding and when you must            you may check the box in option (c). The box must also be
furnish a new Form W-4, see Pub. 505, Tax Withholding and              checked on the Form W-4 for the other job. If the box is
Estimated Tax.                                                         checked, the standard deduction and tax brackets will be cut in
                                                                       half for each job to calculate withholding. This option is accurate
Exemption from withholding. You may claim exemption from               for jobs with similar pay; otherwise, more tax than necessary
withholding for 2026 if you meet both of the following                 may be withheld, and this extra amount of tax withheld will be
conditions: you had no federal income tax liability in 2025 and        larger the greater the difference in pay is between the two jobs.
you expect to have no federal income tax liability in 2026. You
                                                                         Multiple jobs. Complete Steps 3 through 4(b) on only
had no federal income tax liability in 2025 if (1) your total tax on
line 24 on your 2025 Form 1040 or 1040-SR is zero (or less than        ▲
                                                                       ! one Form W-4. Withholding will be most accurate if you
                                                                         do this on the Form W-4 for the highest paying job.
                                                                       CAUTION
the sum of lines 27a, 28, 29, and 30), or (2) you were not
required to file a return because your income was below the            Step 3. This step provides instructions for determining the
filing threshold for your correct filing status. If you claim          amount of the child tax credit and the credit for other dependents
exemption, you will have no income tax withheld from your              that you may be able to claim when you file your tax return. To
paycheck and may owe taxes and penalties when you file your            qualify for the child tax credit, the child must be under age 17 as
2026 tax return. To claim exemption from withholding, certify          of December 31, must be your dependent who generally lives
that you meet both of the conditions by checking the box in the        with you for more than half the year, and must have the required
Exempt from withholding section. Then, complete Steps 1(a),            social security number. You (and/or your spouse if married filing
1(b), and 5. Do not complete any other steps. You will need to         jointly) must have the required social security number to claim
submit a new Form W-4 by February 16, 2027.                            certain credits. You may be able to claim a credit for other
Your privacy. Steps 2(c) and 4(a) ask for information regarding        dependents for whom a child tax credit can’t be claimed, such
income you received from sources other than the job associated         as an older child or a qualifying relative. For additional eligibility
with this Form W-4. If you have concerns with providing the            requirements for these credits, see Pub. 501, Dependents,
information asked for in Step 2(c), you may choose Step 2(b) as        Standard Deduction, and Filing Information. You can also
an alternative; if you have concerns with providing the                include other tax credits for which you are eligible in this step,
information asked for in Step 4(a), you may enter an additional        such as the foreign tax credit and the education tax credits. To
amount you want withheld per pay period in Step 4(c) as an             do so, add an estimate of the amount for the year to your credits
alternative.                                                           for dependents and enter the total amount in Step 3. Including
                                                                       these credits will increase your paycheck and reduce the amount
When to use the estimator. Consider using the estimator at             of any refund you may receive when you file your tax return.
www.irs.gov/W4App if you:
                                                                       Step 4.
1. Are submitting this form after the beginning of the year;
                                                                          Step 4(a). Enter in this step the total of your other estimated
2. Expect to work only part of the year;                               income for the year, if any. You shouldn’t include income from
3. Have changes during the year in your marital status, number         any jobs or self-employment. If you complete Step 4(a), you
of jobs for you (and/or your spouse if married filing jointly), or     likely won’t have to make estimated tax payments for that
number of dependents, or changes in your deductions or                 income. If you prefer to pay estimated tax rather than having tax
credits;                                                               on other income withheld from your paycheck, see Form
                                                                       1040-ES, Estimated Tax for Individuals.
4. Receive dividends, capital gains, social security, bonuses, or
business income, or are subject to the Additional Medicare Tax            Step 4(b). Enter in this step the amount from the Deductions
or Net Investment Income Tax; or                                       Worksheet, line 15, if you expect to claim deductions other than
                                                                       the basic standard deduction on your 2026 tax return and want
5. Prefer the most accurate withholding for multiple job
                                                                       to reduce your withholding to account for these deductions.
situations.
                                                                       This includes both itemized deductions and other deductions
TIP: Have your most recent pay stub(s) from this year available        such as for qualified tips, overtime compensation, and
when using the estimator to account for federal income tax that        passenger vehicle loan interest; student loan interest; IRAs; and
has already been withheld this year. At the beginning of next          seniors. You (and/or your spouse if married filing jointly) must
year, use the estimator again to recheck your withholding.             have the required social security number to claim certain
Self-employment. Generally, you will owe both income and               deductions. For additional eligibility requirements, see Pub. 501.
self-employment taxes on any self-employment income you                   Step 4(c). Enter in this step any additional tax you want
receive separate from the wages you receive as an employee. If         withheld from your pay each pay period, including any amounts
you want to pay these taxes through withholding from your              from the Multiple Jobs Worksheet, line 4. Entering an amount
wages, use the estimator at www.irs.gov/W4App to figure the            here will reduce your paycheck and will either increase your
amount to have withheld.                                               refund or reduce any amount of tax that you owe when you file
                                                                       your tax return.
Form W-4 (2026)                                                                                                                  Page 3

                                 Step 2(b)—Multiple Jobs Worksheet (Keep for your records.)

If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only
ONE Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest
paying job. To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019.

Note: If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional
tables; or, you can use the online withholding estimator at www.irs.gov/W4App.


  1     Two jobs. If you have two jobs or you’re married filing jointly and you and your spouse each have one
        job, find the amount from the appropriate table on page 5. Using the “Higher Paying Job” row and the
        “Lower Paying Job” column, find the value at the intersection of the two household salaries and enter
        that value on line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . .                             1   $

  2     Three jobs. If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and
        2c below. Otherwise, skip to line 3.

        a   Find the amount from the appropriate table on page 5 using the annual wages from the highest
            paying job in the “Higher Paying Job” row and the annual wages for your next highest paying job
            in the “Lower Paying Job” column. Find the value at the intersection of the two household salaries
            and enter that value on line 2a . . . . . . . . . . . . . . . . . . . . . . .                                2a $


        b Add the annual wages of the two highest paying jobs from line 2a together and use the total as the
          wages in the “Higher Paying Job” row and use the annual wages for your third job in the “Lower
          Paying Job” column to find the amount from the appropriate table on page 5 and enter this amount
          on line 2b  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                          2b $

        c   Add the amounts from lines 2a and 2b and enter the result on line 2c .   .   .   .   .   .   .   .   .   .   2c $

  3     Enter the number of pay periods per year for the highest paying job. For example, if that job pays
        weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc. . . . . .            3

  4     Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3. Enter this
        amount here and in Step 4(c) of Form W-4 for the highest paying job (plus any other additional
        amount you want withheld) . . . . . . . . . . . . . . . . . . . . . . . . .                                      4   $
Form W-4 (2026)                                                                                                                                                          Page 4

                                               Step 4(b)—Deductions Worksheet (Keep for your records.)
See the Instructions for Schedule 1-A (Form 1040) for more information about whether you qualify for the deductions on lines 1a, 1b,
1c, 3a, and 3b.
  1     Deductions for qualified tips, overtime compensation, and passenger vehicle loan interest.
        a Qualified tips. If your total income is less than $150,000 ($300,000 if married filing jointly), enter
             an estimate of your qualified tips up to $25,000 . . . . . . . . . . . . . . . . .                         1a $
        b Qualified overtime compensation. If your total income is less than $150,000 ($300,000 if married
             filing jointly), enter an estimate of your qualified overtime compensation up to $12,500 ($25,000 if
             married filing jointly) of the “and-a-half” portion of time-and-a-half compensation . . . . . .            1b $
        c Qualified passenger vehicle loan interest. If your total income is less than $100,000 ($200,000 if
             married filing jointly), enter an estimate of your qualified passenger vehicle loan interest up to $10,000 1c $
  2     Add lines 1a, 1b, and 1c. Enter the result here . . . . . . . . . . . . . . . . . . .                            2 $
  3     Seniors age 65 or older. If your total income is less than $75,000 ($150,000 if married filing jointly):
        a Enter $6,000 if you are age 65 or older before the end of the year . . . . . . . . . . .                      3a $
        b Enter $6,000 if your spouse is age 65 or older before the end of the year and has a social security
             number valid for employment . . . . . . . . . . . . . . . . . . . . . . .                                  3b $
  4     Add lines 3a and 3b. Enter the result here . . . . . . . . . . . . . . . . . . . .                               4 $
  5     Enter an estimate of your student loan interest, deductible IRA contributions, educator expenses,
        alimony paid, and certain other adjustments from Schedule 1 (Form 1040), Part II. See Pub. 505 for
        more information . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                         5 $
  6     Itemized deductions. Enter an estimate of your 2026 itemized deductions from Schedule A (Form
        1040). Such deductions may include qualifying:
        a Medical and dental expenses. Enter expenses in excess of 7.5% (0.075) of your total income .                  6a $
        b State and local taxes. If your total income is less than $505,000 ($252,500 if married filing
             separately), enter state and local taxes paid up to $40,400 ($20,200 if married filing separately) .       6b $
        c Home mortgage interest. If your home acquisition debt is less than $750,000 ($375,000 if
             married filing separately), enter your home mortgage interest expense (including mortgage
             insurance premiums) . . . . . . . . . . . . . . . . . . . . . . . . . .                                    6c $
        d Gifts to charities. Enter contributions in excess of 0.5% (0.005) of your total income             . . . .    6d $
        e Other itemized deductions. Enter the amount for other itemized deductions . . . . . . .                       6e $
  7     Add lines 6a, 6b, 6c, 6d, and 6e. Enter the result here . . . . . . . . . . . . . . . .                          7 $
  8     Limitation on itemized deductions.
        a Enter your total income . . . . . . . . . . . . . . . . . . . . . . . . .                                     8a $
        b Subtract line 4 from line 8a. If line 4 is greater than line 8a, enter -0- here and on line 10. Skip line 9 8b $


                     {                                                                                                    }
                      • $768,700 if you’re married filing jointly or a qualifying surviving spouse
  9     Enter:        • $640,600 if you’re single or head of household                                    . . . . .      9 $
                      • $384,350 if you’re married filing separately
 10     If line 9 is greater than line 8b, enter the amount from line 7. Otherwise, multiply line 7 by 94% (0.94)
        and enter the result here . . . . . . . . . . . . . . . . . . . . . . . . . .                                   10 $
 11     Standard deduction.


                     {                                                                                                  }
                      • $32,200 if you’re married filing jointly or a qualifying surviving spouse
        Enter:        • $24,150 if you’re head of household                                               . . . . .     11 $
                      • $16,100 if you’re single or married filing separately
 12     Cash gifts to charities. If you take the standard deduction, enter cash contributions up to $1,000
        ($2,000 if married filing jointly) . . . . . . . . . . . . . . . . . . . . . . . .                              12 $
 13     Add lines 11 and 12. Enter the result here . . . . . . . . . . . . . . . . . . . .                              13 $
 14     If line 10 is greater than line 13, subtract line 11 from line 10 and enter the result here. If line 13 is
        greater than line 10, enter the amount from line 12 . . . . . . . . . . . . . . . . .                           14 $
 15     Add lines 2, 4, 5, and 14. Enter the result here and in Step 4(b) of Form W-4 . . . . . . . . .                 15 $

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on                   You are not required to provide the information requested on a form that is
this form to carry out the Internal Revenue laws of the United States. Internal Revenue       subject to the Paperwork Reduction Act unless the form displays a valid OMB
Code sections 3402(f)(2) and 6109 and their regulations require you to provide this           control number. Books or records relating to a form or its instructions must be
information; your employer uses it to determine your federal income tax withholding.          retained as long as their contents may become material in the administration of
Failure to provide a properly completed form will result in your being treated as a           any Internal Revenue law. Generally, tax returns and return information are
single person with no other entries on the form; providing fraudulent information may         confidential, as required by Code section 6103.
subject you to penalties. Routine uses of this information include giving it to the
                                                                                                The average time and expenses required to complete and file this form will vary
Department of Justice for civil and criminal litigation; to cities, states, the District of
                                                                                              depending on individual circumstances. For estimated averages, see the
Columbia, and U.S. commonwealths and territories for use in administering their tax
                                                                                              instructions for your income tax return.
laws; and to the Department of Health and Human Services for use in the National
Directory of New Hires. We may also disclose this information to other countries                 If you have suggestions for making this form simpler, we would be happy to hear
under a tax treaty, to federal and state agencies to enforce federal nontax criminal          from you. See the instructions for your income tax return.
laws, or to federal law enforcement and intelligence agencies to combat terrorism.
Form W-4 (2026)                                                                                                                        Page 5

                                   Married Filing Jointly or Qualifying Surviving Spouse

Higher Paying Job                                     Lower Paying Job Annual Taxable Wage & Salary
 Annual Taxable
                       $0 -   $10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 -
  Wage & Salary       9,999    19,999    29,999    39,999    49,999    59,999    69,999    79,999    89,999    99,999    109,999 120,000
       $0 -   9,999      $0        $0     $480       $850       $850    $1,020    $1,020    $1,020     $1,020    $1,020    $1,020    $1,020
 $10,000 - 19,999         0       480     1,480      1,850     2,050     2,220     2,220     2,220      2,220     2,220     2,220     2,620
 $20,000 - 29,999       480     1,480     2,480      3,050     3,250     3,420     3,420     3,420      3,420     3,420     3,820     4,820
 $30,000 - 39,999       850     1,850     3,050      3,620     3,820     3,990     3,990     3,990      3,990     4,390     5,390     6,390
 $40,000 - 49,999       850     2,050     3,250      3,820     4,020     4,190     4,190     4,190      4,590     5,590     6,590     7,590
 $50,000 - 59,999     1,020     2,220     3,420      3,990     4,190     4,360     4,360     4,760      5,760     6,760     7,760     8,760
 $60,000 - 69,999     1,020     2,220     3,420      3,990     4,190     4,360     4,760     5,760      6,760     7,760     8,760     9,760
 $70,000 - 79,999     1,020     2,220     3,420      3,990     4,190     4,760     5,760     6,760      7,760     8,760     9,760    10,760
 $80,000 - 99,999     1,020     2,220     3,420      4,240     5,440     6,610     7,610     8,610      9,610    10,610    11,610    12,610
$100,000 - 149,999    1,870     4,070     6,270      7,840     9,040    10,210    11,210    12,210     13,210    14,210    15,360    16,560
$150,000 - 239,999    1,870     4,100     6,500      8,270     9,670    11,040    12,240    13,440     14,640    15,840    17,040    18,240
$240,000 - 319,999    2,040     4,440     6,840      8,610    10,010    11,380    12,580    13,780     14,980    16,180    17,380    18,580
$320,000 - 364,999    2,040     4,440     6,840      8,610    10,010    11,380    12,580    13,860     15,860    17,860    19,860    21,860
$365,000 - 524,999    2,720     5,920     9,390     12,260    14,760    17,230    19,530    21,830     24,130    26,430    28,730    31,030
$525,000 and over     3,140     6,840    10,540     13,610    16,310    18,980    21,480    23,980     26,480    28,980    31,480    33,990

                                               Single or Married Filing Separately

Higher Paying Job                                     Lower Paying Job Annual Taxable Wage & Salary
 Annual Taxable
                       $0 -   $10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 -
  Wage & Salary       9,999    19,999    29,999    39,999    49,999    59,999    69,999    79,999    89,999    99,999    109,999 120,000
       $0 -   9,999     $90     $850     $1,020     $1,020    $1,020    $1,070    $1,870    $1,870     $1,870    $1,870    $1,870    $1,970
 $10,000 - 19,999       850     1,780     1,980      1,980     2,030     3,030     3,830     3,830      3,830     3,830     3,930     4,130
 $20,000 - 29,999     1,020     1,980     2,180      2,230     3,230     4,230     5,030     5,030      5,030     5,130     5,330     5,530
 $30,000 - 39,999     1,020     1,980     2,230      3,230     4,230     5,230     6,030     6,030      6,130     6,330     6,530     6,730
 $40,000 - 59,999     1,020     2,880     4,080      5,080     6,080     7,080     7,950     8,150      8,350     8,550     8,750     8,950
 $60,000 - 79,999     1,870     3,830     5,030      6,030     7,100     8,300     9,300     9,500      9,700     9,900    10,100    10,300
 $80,000 - 99,999     1,870     3,830     5,100      6,300     7,500     8,700     9,700     9,900     10,100    10,300    10,500    10,700
$100,000 - 124,999    2,030     4,190     5,590      6,790     7,990     9,190    10,190    10,390     10,590    10,940    11,940    12,940
$125,000 - 149,999    2,040     4,200     5,600      6,800     8,000     9,200    10,200    10,950     11,950    12,950    13,950    14,950
$150,000 - 174,999    2,040     4,200     5,600      6,800     8,150    10,150    11,950    12,950     13,950    14,950    16,170    17,470
$175,000 - 199,999    2,040     4,200     6,150      8,150    10,150    12,150    13,950    15,020     16,320    17,620    18,920    20,220
$200,000 - 249,999    2,720     5,680     7,880     10,140    12,440    14,740    16,840    18,140     19,440    20,740    22,040    23,340
$250,000 - 449,999    2,970     6,230     8,730     11,030    13,330    15,630    17,730    19,030     20,330    21,630    22,930    24,240
$450,000 and over     3,140     6,600     9,300     11,800    14,300    16,800    19,100    20,600     22,100    23,600    25,100    26,610

                                                         Head of Household
Higher Paying Job                                     Lower Paying Job Annual Taxable Wage & Salary
 Annual Taxable
                       $0 -   $10,000 - $20,000 - $30,000 - $40,000 - $50,000 - $60,000 - $70,000 - $80,000 - $90,000 - $100,000 - $110,000 -
  Wage & Salary       9,999    19,999    29,999    39,999    49,999    59,999    69,999    79,999    89,999    99,999    109,999 120,000
       $0 -   9,999      $0     $280      $850       $950     $1,020    $1,020    $1,020    $1,020     $1,560    $1,870    $1,870    $1,870
 $10,000 - 19,999       280     1,280     1,950      2,150     2,220     2,220     2,220     2,760      3,760     4,070     4,070     4,210
 $20,000 - 29,999       850     1,950     2,720      2,920     2,980     2,980     3,520     4,520      5,520     5,830     5,980     6,180
 $30,000 - 39,999       950     2,150     2,920      3,120     3,180     3,720     4,720     5,720      6,720     7,180     7,380     7,580
 $40,000 - 59,999     1,020     2,220     2,980      3,570     4,640     5,640     6,640     7,750      8,950     9,460     9,660     9,860
 $60,000 - 79,999     1,020     2,610     4,370      5,570     6,640     7,750     8,950    10,150     11,350    11,860    12,060    12,260
 $80,000 - 99,999     1,870     4,070     5,830      7,150     8,410     9,610    10,810    12,010     13,210    13,720    13,920    14,120
$100,000 - 124,999    1,870     4,270     6,230      7,630     8,900    10,100    11,300    12,500     13,700    14,210    14,720    15,720
$125,000 - 149,999    2,040     4,440     6,400      7,800     9,070    10,270    11,470    12,670     14,580    15,890    16,890    17,890
$150,000 - 174,999    2,040     4,440     6,400      7,800     9,070    10,580    12,580    14,580     16,580    17,890    18,890    20,170
$175,000 - 199,999    2,040     4,440     6,400      8,510    10,580    12,580    14,580    16,580     18,710    20,320    21,620    22,920
$200,000 - 249,999    2,720     5,920     8,680     10,900    13,270    15,570    17,870    20,170     22,470    24,080    25,380    26,680
$250,000 - 449,999    2,970     6,470     9,540     12,040    14,410    16,710    19,010    21,310     23,610    25,220    26,520    27,820
$450,000 and over     3,140     6,840    10,110     12,810    15,380    17,880    20,380    22,880     25,380    27,190    28,690    30,190

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