Withholding Tax
Guide
Effective for Withholding Periods
Beginning on or After January 1, 2022
Publication W-166 (6/24)
TABLE OF CONTENTS
Page
1.
FEDERAL EMPLOYER’S TAX GUIDE........................................................................................................................... 5
2.
REGISTRATION AND ACCOUNT INFORMATION ........................................................................................................ 6
A. Application Process ....................................................................................................................................................... 6
B. Wisconsin Withholding Tax Number ............................................................................................................................ 6
C. Filing Frequency ............................................................................................................................................................ 6
D. Reactivate Withholding Account .................................................................................................................................. 7
E. Change in Business Entity ............................................................................................................................................. 7
3.
GENERAL WITHHOLDING INFORMATION ................................................................................................................ 7
A. Employee’s Withholding Exemption Certificate ........................................................................................................... 7
B. Special Situations Regarding Form WT-4 and Form WT-4A .......................................................................................... 7
C. Employees Claiming Exemption from Withholding (Form WT-4) ................................................................................. 8
D. Withholding Calculator ................................................................................................................................................. 9
E. New Hire Reporting Requirements ............................................................................................................................... 9
F. Wages Paid to Residents Who Work Outside Wisconsin .............................................................................................. 9
G. Special Minnesota Withholding Arrangement ............................................................................................................. 9
H. Out-of-State Disaster Relief Responders ...................................................................................................................... 9
I. Wages Paid to Nonresidents Who Work in Wisconsin ............................................................................................... 10
J. Nonresident Employers .............................................................................................................................................. 10
K. Withholding on Nonresident Entertainers ................................................................................................................. 11
L. Withholding for Noncash Fringe Benefits ................................................................................................................... 12
M. Health Savings Accounts ............................................................................................................................................. 12
N. Third Party Sick Pay ..................................................................................................................................................... 12
O. Pensions ...................................................................................................................................................................... 13
P. Reporting of Wages for Agricultural, Domestic, or Other Employees Exempt from Withholding ............................. 13
Q. Willful Misclassification Penalty for Construction Contractors .................................................................................. 13
R. Payments Made to Decedent Estate or Beneficiary ................................................................................................... 13
4.
DEPOSITING WITHHELD TAXES ............................................................................................................................. 14
A. Reporting Requirements ............................................................................................................................................. 14
B. Deposit Report (Form WT-6) Filing Options ............................................................................................................... 14
C. Reporting Periods ....................................................................................................................................................... 14
D. Reporting Changes to Wisconsin Employer Account Information .............................................................................. 15
E. Filing Due Dates .......................................................................................................................................................... 15
F. Extensions ................................................................................................................................................................... 16
G. Failure to File or Pay by the Due Date ........................................................................................................................ 16
H. Failure to Report Amount of Taxes Withheld ............................................................................................................. 17
I. Refund/Credit for Overpayment(s) ............................................................................................................................. 17
J. Other ........................................................................................................................................................................... 17
5.
RECONCILIATION PROCESS ................................................................................................................................... 17
A. Preparing Employee W-2 ............................................................................................................................................ 17
B. Furnishing Employees with Wage and Tax Statements .............................................................................................. 18
C. Annual Reconciliation (WT-7) Filing Options .............................................................................................................. 18
D. Wage Statement and Information Return Reporting Requirements .......................................................................... 20
E. Filing Wage and Information Returns ......................................................................................................................... 21
F. Extensions ................................................................................................................................................................... 21
G. Discontinuing Withholding ......................................................................................................................................... 22
H. Wisconsin Information Return Form 9b ..................................................................................................................... 22
6.
OTHER TAXES TO BE AWARE OF ............................................................................................................................ 23
7.
KEEPING AWARE OF CHANGES IN WISCONSIN TAX LAWS ...................................................................................... 24
8.
ADDITIONAL INFORMATION AND FORMS ............................................................................................................. 24
WISCONSIN INCOME TAX WITHHOLDING METHODS ..................................................................................................... 25
ALTERNATE METHOD OF WITHHOLDING WISCONSIN INCOME TAX ............................................................................... 26
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4
TABLE OF WISCONSIN WITHHOLDING FORMS AND FEDERAL COUNTERPART
WI FORM
NUMBER
FORM TITLE
FEDERAL
COUNTERPART
BTR-101
Application for Business Tax Registration
SS-4
WT-4
Employee’s Wisconsin Withholding Exemption Certificate & New Hire
Reporting
W-4
WT-4A
Wisconsin Employee Withholding Agreement
None
WT-6
Withholding Tax Deposit Report
Form 8109
WT-7
Employer’s Annual Reconciliation of Wisconsin Income Tax Withheld from
Wages
W-3
None
*
Wage and Tax Statement
W-2
Form 9b
Wisconsin Information Return
1099, W-2G
WT-11
Nonresident Entertainer’s Receipt for Withholding by Employer
None
WT-12
Nonresident Entertainer's Lower Rate Request
None
W-200
Certificate of Exemption from Wisconsin Income Tax Withholding
None
W-220
Nonresident Employee’s Withholding Reciprocity Declaration
None
*
Wisconsin uses federal Form W-2
IMPORTANT NEWS
Withholding tax rates. Current withholding rates continue for 2024.
Electronically File Forms W-2c. You can electronically file Forms W-2c through the data file transfer using EFW2C
format.
Printable wage and information returns. Effective December 1, 2024, for all tax years, format to print one taxpayer
per page. Use the following formats for printable forms:
• W-2
• W-2C
• W-2G
• 1099-DIV
• 1099-INT
• 1099-MISC
• 1099-NEC
• 1099-R
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REMINDERS
Form 1099-NEC. For federal purposes, businesses use Form 1099-NEC instead of Form 1099-MISC to report to the IRS
amounts paid for services performed by someone who is not an employee of the business (nonemployee compensation).
For Wisconsin purposes, businesses must follow the reporting requirements in Publication 117, Guide to Wisconsin Wage
Statements and Information Returns.
Truncated taxpayer identification numbers on Forms W-2 and 1099. As a safeguard against identity theft, the IRS allows
payers to truncate a payee's taxpayer identification number (SSN, FEIN, or ITIN) on the copy of Form W-2 or 1099 that the
payer gives to the payee. The department follows the IRS treatment.
Caution: Payers may not truncate the payee's social security number on any forms filed with the department, IRS, or Social
Security Administration. Payers may not truncate their own identification number on any forms given to the payee or filed
with the department, IRS, or Social Security Administration.
Federal Form W-4 cannot be used for Wisconsin withholding tax purposes. For Wisconsin withholding tax purposes,
every newly-hired employee is required to provide a completed Form WT-4 to each of their employers.
Reporting requirement for employer withholding. Employers filing quarterly, monthly, or semi-monthly cannot submit
an annual reconciliation of Wisconsin tax withheld (Form WT-7) until all withholding deposit reports (Form WT-6) have
been filed. The filer will get a rejection or error message if:
1. The total withholding tax reported on the annual reconciliation is more than the total tax reported on the withholding
deposit reports or
2. One or more withholding deposits have not been filed. Withholding deposits can be in pending status with a future
payment date.
This requirement reduces the number of penalties imposed on the annual reconciliation and reduces appeals (see
Wisconsin Tax Bulletin #203).
Application to submit W-2 information. We created a My Tax Account (MTA) application that allows businesses to key in
and submit W-2 and 1099 information at any time during the year. The application makes it easy to submit information
returns omitted from previous submissions. It also provides a user-friendly option for those that don’t have an active
withholding account but have a need to submit W-2s or 1099s.
Nonresident entertainer reporting. The nonresident entertainer withholding report (Form WT-11) is tax-year specific and
allows you to report withholding for multiple nonresident entertainers. Nonresident entertainers may request a lower
withholding rate using Form WT-12. You may file these forms electronically through MTA.
W-2s and information returns required to be filed with the department are due January 31. See Publication 117, Guide
to Wisconsin Wage Statements and Information Returns, for more information.
We may not issue a refund to an employed individual before March 1, unless the individual and individual's employer
have filed all required returns and forms for the taxable year for which the individual claims a refund.
1.
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 your local IRS office, or by calling 1-800-829-3676.
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2.
REGISTRATION AND ACCOUNT INFORMATION
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. Registration options include:
• Register online at tap.revenue.wi.gov/btr or
• Complete Form BTR-101, Application for Wisconsin Business Tax Registration, and mail or fax as provided
in the form's instructions. If you fax Form BTR-101, use black ink and include a cover sheet with the
contact's name, fax number, and telephone number. You may obtain Form BTR-101 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. If
you mail or fax Form BTR-101, allow 15 business days for the department to process your application.
Fully complete your application. Failure to include information such as the first date of withholding, your federal
employer identification number, or an estimate of the amount of tax to be withheld could delay the processing
of your application.
Business Tax Registration Renewal Fee: The initial $20 registration fee covers a period of two years. At the end
of that period, a $10 renewal fee applies every two years to all persons holding permits or certificates subject
to Business Tax Registration provisions.
B. Wisconsin Withholding Tax Number
Employers should use the 15-digit Wisconsin withholding tax number assigned to your business for all state
withholding tax reporting.
The Wisconsin withholding tax number has 15 digits and appears as: 036-0000000000-00. You will retain your
number permanently, unless you no longer have a withholding requirement and close your account. If you have
more than one withholding tax number, notify us. We will let you know which number to use.
Each corporation (subsidiary) of an affiliated group, which has its own employees and its own federal employer
identification number, must apply for its own Wisconsin withholding tax number. Each corporation is considered
a separate employer. Unlike the Internal Revenue Service, Wisconsin does not permit the use of a common
paymaster. However, a corporation that has several divisions (not separate entities) must have a single
Wisconsin withholding tax number to report withholding for all divisions.
The Wisconsin withholding tax number is different from the federal employer identification number. Always use
the Wisconsin withholding tax number when corresponding with us.
C. Filing Frequency
The department assigns 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.
Filing more frequently than your required assigned frequency is acceptable if there is at least one return per
required period. You do not need to request permission to file more frequently than your assigned filing
frequency. For example: if an employer has a biweekly payroll but has a monthly filing requirement, the
employer may submit WT-6 payments for each biweekly payroll period.
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If you want to file less frequently than your assigned frequency, you must request permission from the
department. In general, the department will only approve these requests if the employer provides proof that
the employer will not have a tax liability during the required filing periods. For example: if an employer has a
monthly payroll but has a semi-monthly filing requirement, the employer may request permission to file
monthly instead of semi-monthly.
D. Reactivate Withholding Account
If you resume business or rehire employees, and previously held a Wisconsin withholding tax number, request
reinstatement of your prior number if ownership of your business is the same. Call (608) 266-2776 or email your
request to DORWithh[email protected]ov.
E. Change in Business Entity
If you change your business entity (e.g., sole proprietorship to partnership or corporation, or partnership to
corporation) you 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 their own number.
Note: The department has adopted a policy similar to the IRS regarding partner changes. Generally, if you are
required to obtain a new federal employer identification number, you are also required to register for a new
Wisconsin withholding tax number.
A continuing partnership with an ownership change of less than 50% may continue using the same Wisconsin
withholding tax account number. When the change in ownership is 50% or more, follow federal requirements.
If a new federal identification number is required, a new Wisconsin withholding number is required. Send the
names, addresses, and social security numbers of added or dropped partners to the department within 10 days
after a change takes place.
A separate annual reconciliation (WT-7) and wage and information returns must be filed for each legal entity.
Single-Member LLC
A disregarded entity is automatically considered an "employer" for purposes of federal withholding taxes.
Wisconsin follows this treatment. This means a single-owner entity that is disregarded as a separate entity under
Internal Revenue Code is an "employer" for Wisconsin withholding tax purposes.
As an "employer," a disregarded entity must obtain a Wisconsin withholding tax number.
3.
GENERAL WITHHOLDING INFORMATION
A. 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 their
employer. Employers may also use this form to comply with new hire reporting requirements.
B. 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 under
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withholding still results, the employee may designate an additional amount to be withheld using Wisconsin
Form WT-4 or submit a written request to the employer to have an additional amount withheld each pay period.
Less withholding: If the maximum number of allowable exemptions is claimed and over withholding still occurs,
the employee may request the employer withhold a lesser amount. In such instances, the employee must
complete an Employee Withholding Agreement (Form WT-4A).
The employee must provide a copy of the agreement to the employer and the department. The department is
authorized to void an agreement by written notification to the employer and employee if it is determined that
the agreement is incorrect or incomplete.
No withholding: An employer is not required to deduct and withhold Wisconsin income tax from the employee’s
wages when the employee certifies to the employer on Form WT-4 that the employee had no income tax liability
for the prior year and anticipates no liability for the current year. Federal Form W-4 cannot be used by an
employee to claim complete exemption from Wisconsin withholding. See item C, for an explanation of the
employer’s responsibility to furnish a copy of the exemption certificate to this department.
Employers must retain copies of Forms WT-4 and WT-4A submitted by their employees.
Note: A claim for total exemption from withholding tax must be renewed annually. Employers should review
their records at the beginning of each year to ensure they have a current Form WT-4 on file for each employee
claiming total exemption from withholding tax.
Employees who prepay their Wisconsin income tax: An employee may prepay with the department
100 percent of their 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 their 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 additional information.
C. Employees Claiming Exemption from Withholding (Form WT-4)
Wisconsin law requires that a copy of Form WT-4 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 WT-4 claiming more than 10 exemptions or complete exemption from withholding to
Wisconsin Department of Revenue, Audit Bureau, PO Box 8906, Madison, WI 53708-8906.
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.
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Employees. When an employee claims complete exemption from Wisconsin withholding tax, a new Form WT-4
must be filed annually. The employer must receive a completed Form WT-4 for the current income year on or
before April 30, of that year. If the employee fails to furnish an exemption form, the employee shall be
considered as claiming zero withholding exemptions.
D. Withholding Calculator
An employee with too much or too little withheld from their paycheck may find our withholding calculator
helpful. The calculator estimates the amount of Wisconsin income tax withheld by an employer based on the
number of withholding exemptions the employee claims, the employee's withholding status and pay
information.
E. 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
the Wisconsin New Hire Reporting Center or contact the New Hire Processing Center toll free at 1-888-300-4473.
F. 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.
G. Special Minnesota Withholding Arrangement
The Secretary of Revenue has authorized a special withholding arrangement for employers of Wisconsin
residents working in Minnesota. Wisconsin withholding will not be required under the following circumstances:
• The employee is a legal resident of Wisconsin (i.e., domiciled in Wisconsin) when the wages are earned in
Minnesota, and
• The wages earned in Minnesota by the Wisconsin resident are subject to Minnesota withholding and would
also be subject to Wisconsin withholding.
Employees who do not have Wisconsin income tax withheld from wages earned in Minnesota must make regular
estimated tax payments if they expect to owe $500 or more with their Wisconsin income tax return for the year.
For more information see the Withholding and Tax Filing webpage.
H. Out-of-State Disaster Relief Responders
Qualifying out-of-state employers and out-of-state employees are allowed an exemption from employer
withholding registration and income tax reporting requirements, if the qualifying employer or employee is in
Wisconsin solely to perform disaster relief work in connection with a state of emergency declared by the
Governor.
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"Disaster relief work" means work, including repairing, renovating, installing, building, or performing other
services or activities, relating to infrastructure in this state that has been damaged, impaired, or destroyed in
connection with a declared state of emergency.
"Infrastructure" includes property and equipment owned or used by a telecommunications provider or cable
operator or that is used for communications networks, including telecommunications, broadband, and
multichannel video networks; electric generation, transmission, and distribution systems; gas distribution
systems; water pipelines; and any related support facilities that service multiple customers or citizens, including
buildings, offices, lines, poles, pipes, structures, equipment, and other real or personal property.
In order to claim an exemption under the Act, the qualifying business or employee must contact the department
within 90 days of the last day of the disaster period. See Publication 411, Disaster Relief, for more information.
The above provisions first apply to taxable years beginning on January 1, 2015.
I. 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 an exception applies. Some exceptions are listed below:
(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 their compensation in
Wisconsin, or
(b) the employer can reasonably expect the annual Wisconsin earnings to be less than $1,500. If the
employee wage estimate exceeds $1,500, the employer must withhold from wages paid thereafter,
sufficient amounts to offset amounts not withheld from wages previously paid.
(5) Employee qualifies for the nonresident military spouse withholding exemption. See Form W-221,
Nonresident Military Spouse Withholding Exemption.
*
If a nonresident earns wages both in and outside of Wisconsin, only that part of the wages earned in Wisconsin in each payroll
period is subject to Wisconsin withholding. It may be necessary for the employer to make a reasonable division of wages for each
payroll period with regard to services performed in and outside of Wisconsin. The employer may also be required to withhold
income tax for the employee’s state of residence. Contact the department in that state for more information.
Reciprocity: Wisconsin has reciprocity agreements with Illinois, Indiana, Kentucky, and Michigan. Persons who
employ residents of those states are not required to withhold Wisconsin income taxes from wages paid to such
employees. Written verification is required to relieve the employer from withholding Wisconsin income taxes
from such employee’s wages. Form W-220, Nonresident Employee's Withholding Reciprocity Declaration, may
be used for this purpose.
J. 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.
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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
electronically through our Make a Payment webpage or by using Form 1-ES, Wisconsin Estimated Income Tax
Voucher.
K. Withholding on Nonresident Entertainers
All payments made to a nonresident entertainer for performing in Wisconsin, except those excluded from the
total contract price, are presumed subject to withholding if the total contract price for the performance is more
than $7,000. The "employer" must file Form WT-11 within five days of the conclusion of the nonresident
entertainer's performance and withhold 6% of the total contract price, unless a lower rate is approved.
Exceptions: There is no requirement to withhold from the nonresident entertainer's payment if:
• The total contract price is $7,000 or less,
• The nonresident entertainer provides the employer proof of filing a sufficient bond or deposit with the
department at least seven days prior to the performance in Wisconsin, or
• The nonresident entertainer provides the employer a copy of a waiver issued by the department.
Total contract price does not include travel expense payments made to, or on behalf of, an entertainer that are
1) made under an accountable plan and 2) for actual transportation, lodging, and meals that are directly related
to the entertainer's performance in Wisconsin.
A nonresident entertainer generally must file a surety bond or cash deposit in the amount of 6% of the total
contract price at least seven days prior to the Wisconsin performance. To make a cash deposit, please contact the
Pass-Through Entity Review Unit by telephone at (608) 264-1032 or by email: dorincomepte@wisconsin.gov for
assistance in making the cash deposit payment.
If the entertainer is required to file a surety bond or deposit and fails to do so, the "employer" must withhold.
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.
If the amount withheld and Form WT-11 are not sent electronically through My Tax Account:
• Mail Form WT-11 and the amount withheld to Wisconsin Department of Revenue, PO Box 8965, Madison
WI 53708-8965, or
• Deliver to the department’s Madison office at 2135 Rimrock Road.
One copy of Form WT-11 should be given to the nonresident entertainer and one copy should be retained by
the employer. If you need more information on Form WT-11, call (608) 264-1032.
A nonresident entertainer is:
• A nonresident person who furnishes amusement, entertainment, or public speaking services, or performs
in one or more sporting events in Wisconsin for consideration or,
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• A foreign corporation, partnership, or other type of entity not regularly engaged in business in Wisconsin,
that derives income from amusement, entertainment, or sporting events in Wisconsin or from the services
of a nonresident person as defined above.
"Employer" is a resident person who contracts for the performance of a nonresident entertainer. If there is no
such person, "employer" is the person who has receipt, custody or control of the event proceeds.
For more information, see Publication 508, Nonresident Entertainers.
L. Withholding for Noncash Fringe Benefits
Taxable noncash fringe benefits provided to employees must be treated as additional wages that are subject
to withholding. Generally, the determination of whether a fringe benefit is taxable for Wisconsin is based on
federal income tax law. Noncash fringe benefits that are subject to federal withholding tax are also subject to
Wisconsin withholding, at the same value and for the same payroll period.
Examples of taxable noncash fringe benefits that are subject to withholding include: use of employer-provided
automobiles for commuting, an employer-provided vacation, free or discounted commercial airline flights, and
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 24 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.
M. 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 Fact Sheet 1105, Health Savings
Accounts.
N. 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 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. Note: The department will not accept
a consolidated Form W-2, so the payer must file a separate Form W-2 for each individual.
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O. Pensions
If a pension recipient requests in writing that Wisconsin income tax be withheld from their pension, the payer,
if engaged in business in Wisconsin, must withhold tax in accordance with Wisconsin withholding tables in this
booklet or in the amount that the pension recipient designates to the payer. However, the amount withheld
from each pension payment may not be less than $5.
P. Reporting of Wages for Agricultural, Domestic, or Other Employees Exempt from Withholding
"Wages" means all remuneration for services performed by an employee for an employer. Wages are subject
to Wisconsin withholding tax with the exception of agricultural, domestic or other employee wages exempt
from withholding as provided in sec. 71.63, Wis. Stats.
All entities with activities in Wisconsin whether paying taxable wages or not, are required to provide their
payees a federal Form W-2, 1099-MISC, 1099-NEC, 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, 1099-NEC, 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 W-2, 1099-MISC, 1099-NEC, or 1099-R as appropriate. Note: If these
payments are not required to be reported to the Internal Revenue Service, they may be reported to the
department on Wisconsin Form 9b instead of the federal form.
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 include 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.
Q. 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.
R. Payments Made to Decedent Estate or Beneficiary
Various types of payments are made to the estate or to beneficiaries of a deceased employee which result from
the deceased person's employment. The department follows IRS policy in determining whether withholding of
income tax is required from these payments.
SUBJECT TO WITHHOLDING: An uncashed check originally received by a decedent prior to the date of death
and reissued to the decedent's personal representative shall be subject to withholding of Wisconsin income tax.
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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 sec. 71.63(6)(j), Wis. Stats.
4.
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
(Form WT-6) or annual reconciliation (Form WT-7), according to each employer’s assigned filing frequency.
Withholding deposit reports and the annual withholding reconciliation must be submitted electronically unless
you've been granted a department waiver from electronic filing. Annual filers are not required to file deposit
reports.
B. Deposit Report (Form WT-6) Filing Options
Form WT-6 filing and payment options include:
• My Tax Account
• Telefile – call (608) 261-5340 or (414) 227-3895
• E-File Transmission
• ACH Credit – through your financial institution
WAGE ATTACHMENTS: Amounts collected from certification (garnishment) of employee wages should NOT be
remitted with Wisconsin income tax withheld from employees. All employers must submit wage attachment
payments electronically unless they have been granted an exception. We offer two electronic payment
methods:
• My Tax Account
• ACH Credit
For more information about Wage Attachment Payments, visit our website.
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
Tax Period End Date
WT-7
WT-6
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: 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 filing 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 filing on a monthly basis pays employees on December 26. As a result, the income
tax withheld is reported for 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 regardless of whether taxes are withheld during the
period.
ACH debit payments made via the My Tax Account program must be initiated by 4:00 p.m. central standard
time of the due date to be considered timely paid. The electronic withholding deposit report must be made
by the due date to be considered timely filed.
All withholding filers with an active withholding tax account are required to file an annual reconciliation
(WT-7).
D. Reporting Changes to Wisconsin Employer Account Information
Employers are obligated to keep the department current of any changes of name or address. You can notify the
department by one of the methods below:
• Submit address change through My Tax Account
• Email: DORRegistration@wisconsin.gov
• Write: Wisconsin Department of Revenue, PO Box 8902, Madison, WI 53708-8902
• Fax: (608) 327-0232, 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)
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Annual filers – No deposit report required. Withholding is reported on the annual reconciliation (WT-7).
Monthly or quarterly filers – Deposit report is due on or before the last day of the month following the monthly
or quarterly withholding period.
Semi-monthly filers – When the employee pay date is on or between the 1st and the 15th of the month, the
amount deducted and withheld for the period ending the 15th of the month is due on or before the last day of
the month.
When the employee pay date is on or between the 16th and the end of the month, the amount deducted and
withheld for the period ending the last day of the month is due on or before the 15th of the following month.
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 statements (Forms W-2) and information returns (Forms 1099) reflected on the reconciliation by
January 31. Note: My Tax Account is generally available for filing Forms W2 and 1099 for the current tax year
before published forms and other software are available.
F. Extensions
The department may grant a one-month extension to file the deposit report (WT-6) if you are able to
demonstrate good cause and reason for the requested delay. 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: WIWithholdin[email protected]
• Write: Mail Stop 3-80, Wisconsin Department of Revenue, Tax Operations Business, PO Box 8902,
Madison, WI 53708-8902
• Fax: (608) 327-0232
We may not issue a refund to an employed individual before March 1, unless the individual and individual's
employer have filed all required returns and forms for the taxable year for which the individual claims a
refund.
Caution: Bulk extension requests will not be accepted. Requests must be submitted separately for each
account. Good cause must be shown for each request regarding why the filing deadline cannot be met in
order for your request to be considered.
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
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reporting and depositing the tax withheld.
Late filing fee: Any person who is required to file a withholding report and deposit withholding taxes that fails
to do so timely and the department shows that the taxpayer's action or inaction was due to the taxpayer's willful
neglect and not to reasonable cause, shall be subject to a $50 late fee, except for corporations taxed under
subch. IV or insurance companies taxed under subch. VII of ch. 71, Wis. Stats., the late fee is $150.
Penalties: Any employer who fails or refuses to file a report or statement or remit taxes withheld from employee
wages on or by the due date may be subject to penalties upon a showing by the department that the taxpayer's
action or inaction was due to the taxpayer's willful neglect and not to reasonable cause.
A negligence penalty of 5% of the tax due for each month the report is filed after the due date may be imposed.
The maximum negligence penalty for late filing is 25% of the tax due. The negligence penalty may be waived on
appeal if a return is filed late due to reasonable cause.
A penalty of 25% of the amount not withheld or properly reported, deposited or paid over may also be imposed.
Interest: Interest accrues at the rate of 18% per year on any taxes that are not deposited in a timely manner.
During a period in which an extension is granted, interest accrues at the rate of 1% per month.
H. Failure to Report Amount of Taxes Withheld
An estimated tax amount may be assessed to an employer who fails to timely report the amount of tax withheld
for a period. This estimated amount, if left unanswered, may become final and due. An estimated tax amount,
once delinquent, may only be adjusted by the filing of an actual deposit report and/or annual reconciliation and
accompanying employee wage and tax statements.
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, PO Box 8920, Madison,
WI 53708-8920.
Exception: When an overpayment occurs on a prior period, the withholding liability and payment may be
reduced on a later period within the same calendar year, provided the annual reconciliation for that year has
not been filed.
J. Other
A person required to collect, account for, or pay withholding taxes, who willfully fails to collect, account for, or
pay those taxes to the department, may be held personally liable for such taxes, including interest and penalties.
5.
RECONCILIATION PROCESS
A. Preparing Employee W-2
The following must be reported as Wisconsin wages in Box 16 of Form W-2:
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• All wages earned by Wisconsin residents, regardless of where services were performed.
• All wages earned by nonresidents for services performed in Wisconsin, unless the individual is a resident of
Illinois, Indiana, Kentucky or Michigan and has properly completed Form W-220, Nonresident Employee's
Withholding Reciprocity Declaration.
For additional W-2 preparation guidance see examples in Section 6 of Publication 172.
B. Furnishing Employees with Wage and Tax Statements
A wage and tax statement (federal Form W-2) must be prepared for each employee to whom wages were paid
during the previous calendar year, regardless of the amount of wages paid, and even though no tax was
withheld.
Give the proper copies of this statement to the employee by the following January 31, or at the time
employment is terminated. See "Discontinuing Withholding" 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:
• Electronic filing options:
o Use My Tax Account
o Submit a corrected EFW2 file
• If you file fewer than 10 wage statements or obtained an electronic filing waiver, you may send a W-2c
with no more than one statement or return per page 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.
Note: Any employer who furnishes a false or fraudulent wage statement or who intentionally fails to furnish a
wage statement is subject to a penalty under Wisconsin law.
C. Annual Reconciliation (WT-7) Filing Options
If your Wisconsin withholding tax account was active for any part of the calendar year, you must file an annual
reconciliation. Filing and payment options include:
• My Tax Account
• Telefile – call (608) 261-5340 or (414) 227-3895
• E-File Transmission
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• ACH Credit – through your financial institution
The WT-7 reconciles the amount withheld from wages paid to employees with the amount deposited
throughout the calendar year on the WT-6 deposit reports. In addition to filing the WT-7, submit supporting
wage statements and information returns.
Failure to file a completed annual reconciliation or its equivalent can result in the disallowance of the wage
deduction on your individual income tax return or corporation franchise or income tax return.
If an electronic filing waiver has been granted, you may mail Form WT-7 along with supporting wage and
information returns.
Note: Amounts collected from the certification (garnishment) of wages should NOT be included as Wisconsin
tax withheld on the W-2 form or annual reconciliation.
Late filing fees: Any person who is required to file a withholding report and deposit withholding taxes that fails
to do so timely, and the department shows that the taxpayer's action or inaction was due to the taxpayer's
willful neglect and not to reasonable cause, shall be subject to a $50 late fee, except for corporations taxed
under subch. IV or insurance companies taxed under subch. VII of Ch. 71, Wis. Stats., the late fee is $150.
Penalties: A penalty of 25% of the amount not withheld, properly deposited or paid over may be imposed, upon
a showing by the department that the taxpayer's action or inaction was due to the taxpayer's willful neglect and
not to reasonable cause.
Appeals: If you are appealing an amount due, you must submit your appeal through My Tax Account, or send a
letter to Wisconsin Department of Revenue, PO 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.
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D. Wage Statement and Information Return Reporting Requirements
Wage Statement and Information Return Reporting Requirements
Required information
Send information
Required format
for paper filers
Do not send
•
15-digit Wisconsin
withholding tax number.
Those who did not
withhold, are not
required to withhold and
never held a Wisconsin
withholding tax number,
must use
036888888888801.
•
Nine-digit federal
employer ientification
number (FEIN)
•
Legal name must match
numbers above
•
Nine-digit payee tax
identification number
1
•
Wisconsin as top state (if
possible)
Before Filing
•
Register, if required, or
make any name changes
•
Verify the first three
items above using the
look-up in My Tax
Account
•
Preparers can 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 fewer than 10,
we encourage you to file
electronically. Otherwise,
mail them to the
following address:
Wisconsin Department
of Revenue
PO 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 in form format.
We will not accept text
lists.
• No more than one
statement or return per
page
•
Use the following
formats for printable
forms:
• W-2
• W-2C
• W-2G
• 1099-DIV
• 1099-INT
• 1099-MISC
• 1099-NEC
• 1099-R
•
Page no larger than
8.5"x11"
•
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
PDF files
•
Carbon copies
•
Correspondence
•
Duplicate W-2s with no
change (if change made,
file W-2c only)
•
Duplicate WT-7
•
Old version WT-7 if
paper filing
•
W-2s or 1099s with no
Wisconsin connection
•
WT2
1
As a safeguard against identity theft, the Internal Revenue Service (IRS) allows payers to truncate a payee's taxpayer
identification number (SSN, FEIN, or ITIN) on the copy of Form W-2 or 1099 that the payer gives to the payee. The
department follows the IRS treatment. Caution: Payers may not truncate the payee's social security number on any
forms filed with the department, IRS, or Social Security Administration.
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E. Filing Wage and Information Returns
If you file 10 or more wage statements or 10 or more of any one type of information return, you must file
electronically.
Electronic filing options include:
• Use approved payroll software.
• Key Forms W-2, 1099-MISC, 1099-NEC, and 1099-R in My Tax Account when filing the annual
reconciliation (WT-7).
• Key Forms W-2, 1099-MISC, 1099-NEC, and 1099-R in My Tax Account at any time during the year. Log
into My Tax Account and select "Enter W-2/1099 Information."
This application makes it easy to submit information returns omitted from previous submissions. It also
provides a user-friendly option for those that don’t have active withholding accounts but have a need to
submit W-2s or 1099s.
• Submit an EFW2 file (for Form W-2) through the department's website.
• Submit an IRS formatted file (for Forms 1099-MISC, 1099-NEC, 1099-R, 1099-K, W-2G, etc.) through the
department's website.
Note: The only electronic filing options for Form 1099-K with Wisconsin withholding are (1) approved payroll
software and (2) an IRS formatted file that is in the format provided in IRS Publication 1220.
If you file fewer than 10 wage statements or fewer than 10 information returns, we encourage you to file
electronically using one of the methods above. The department will send you a confirmation number upon
receipt. Otherwise mail to the address shown in Chart 2 in Publication 117.
F. Extensions
You may request an extension of 30 days for filing the annual reconciliation (Form WT-7) if you are able to
demonstrate good cause and reason for the requested delay. If an extension is granted for the Form WT-7, it
also applies to the corresponding wage statements and information returns. You may request a 30-day
extension for filing W-2s and/or 1099s with the department, if no Form WT-7 extension is needed. There is no
extension of time for filing W-2Gs.
Due dates for the following cannot be extended:
• Furnishing wage statements to employees
• Furnishing information returns to recipients
Extension requests must be received by the original due date using one of the following:
• Complete the Request Extension to File in My Tax Account
• Email WIWithholding@wisconsin.gov
• Write to Mail Stop 3-80, Wisconsin Department of Revenue, Tax Operations Business, PO Box
8902, Madison, WI 53708-8902
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We may not issue a refund to an employed individual before March 1, unless the individual and individual's
employer have filed all required returns and forms for the taxable year for which the individual claims a
refund.
Caution: Bulk extension requests will not be accepted. Requests must be submitted separately for each
account. Good cause must be shown for each request regarding why the filing deadline cannot be met in
order for your request to be considered.
G. Discontinuing Withholding
When an employer goes out of business, the employer must notify the department of the last date of
withholding. We will send a letter confirming the account closure. The annual reconciliation must be filed
within 30 days of discontinuing withholding.
If the employer ceases to pay taxable wages, or all of the employees are exempt from withholding based on
the Employees Wisconsin Withholding Exemption Certificate (Form WT-4), the employer should request to
have its Wisconsin withholding account inactivated.
If taxes are again withheld, the employer can request that the account be reactivated by calling (608) 266-
2776 or emailing DORRegistration@wisconsin.gov.
H. Wisconsin Information Return Form 9b
Note: Federal Form 1099-MISC, 1099-NEC, 1099-R, or W-2, as appropriate, is required instead of Wisconsin
Form 9b if you are required to file the federal Form with the Internal Revenue Service (IRS). The due date
below also applies to these forms.
Who Must File? – Any person including individuals, fiduciaries, partnerships, limited liability companies, and
corporations doing business in Wisconsin and making payments to individuals of rents, royalties, or certain
nonwage compensation, as provided in Chart 1 of Publication 117.
Notes:
• If an employee receives wages subject to withholding and additional amounts not subject to
withholding, the total compensation must be reported on a wage statement instead of Form 9b.
• Payers other than corporations must report rents and royalties only if the payer deducts the payments
in computing Wisconsin net income.
• If Wisconsin withholding is reported on the federal form (1099-MISC, 1099-NEC, 1099-R, or W-2), the
federal form must be included on the annual reconciliation (Form WT-7).
What is the Due Date for Filing Form 9b? – The due date for filing Form 9b with the department and
furnishing a copy to the recipient is January 31. For information about requesting a 30-day extension for filing
Form 9b with the department, see Publication 117. Note: The due date for furnishing a copy of Form 9b to
the recipient cannot be extended.
Where to file? – For the most current information, see Publication 117.
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
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reconciliation, Form WT-7.
6.
OTHER TAXES TO BE AWARE OF
If you have business activities or earn income in Wisconsin, you may be subject to other Wisconsin taxes. Although
the information below is not intended to be all inclusive, it may help you in obtaining information about other
Wisconsin taxes. More information is available on our website.
Sales and use tax: A state sales and use tax is imposed in Wisconsin. In addition, some counties and the city of
Milwaukee in the state impose a sales/use tax. See this chart which shows the state, county, and city tax rates.
The sales tax is imposed on the sales price from the retail sale, lease, or rental of all tangible personal property,
unless specifically exempt, and taxable services. If you make retail sales of items subject to the Wisconsin sales
and use tax, you must register for a Wisconsin seller’s permit.
Wisconsin also imposes a use tax on the purchase of tangible personal property or taxable services that are
stored, used, or consumed in this state on which sales tax was not charged. This most commonly occurs when
tangible personal property is purchased from out-of-state retailers and no sales tax is charged.
Individuals, partnerships, corporations, and other organizations registered for sales or use tax with the
department should report any use tax on their Wisconsin state and county sales and use tax return.
Individuals who are not registered for sales or use tax with the department may report the tax from out-of-state
purchases on their income tax return. A line is provided on individual income tax returns called "Sales and use tax
due on internet, mail order, or other out-of-state purchases."
Individual income tax: Every person who is a resident of Wisconsin and who has gross income exceeding a certain
amount is subject to Wisconsin income taxes, regardless of where the income is earned.
A person who is a nonresident of Wisconsin is subject to Wisconsin income taxes if they have gross income of $2,000
or more from Wisconsin sources, such as personal services performed in Wisconsin or income from a business or
property in Wisconsin.
Corporation income or franchise tax: Every corporation organized under the laws of Wisconsin or licensed to do
business in Wisconsin (except certain organizations exempt under sec. 71.26(1)(a) or 71.45(1), Wis. Stats.) is
required to file a Wisconsin corporate franchise or income tax return, regardless of whether or not business was
transacted. Unlicensed corporations are also required to file returns for each year they do business or have certain
business activities in Wisconsin.
Estimated tax for individuals: Estimated income tax payments are generally required if you expect to owe $500 or
more of income tax with your income tax return. The estimated tax requirement applies to full-year residents, part-
year residents, and nonresidents. Interest may be imposed if you fail to make these payments.
Estimated tax for corporations: Corporations must generally make estimated income or franchise tax payments if
their current year tax liability will be $500 or more.
Pass-through withholding: Pass-through entities (partnerships and tax-option (S) corporations) with nonresident
partners or shareholders are generally required to withhold for their nonresident partners or shareholders who
have $2,000 or more of Wisconsin source income, unless an exemption applies. This requirement is separate from
payroll withholding and usually applies whether or not the partner or shareholder has physical presence in
Wisconsin. For more information see the department's FAQ page.
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Unemployment insurance: For more information contact the Wisconsin Department of Workforce Development.
Worker's compensation: For more information contact the Wisconsin Department of Workforce Development.
Remittances for unemployment tax should be made according to Wisconsin Department of Workforce Development
instructions. Funds are separate from employee withholding.
7.
KEEPING AWARE OF CHANGES IN WISCONSIN TAX LAWS
If you are required to file Wisconsin tax returns, you should be aware of changes in the tax laws, court cases, and
other published guidance which may affect how you file returns and compute tax. Information available from our
website includes:
Withholding Tax Update: The Withholding Tax Update is an annual publication that provides updated material on
general withholding tax laws and supplements 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.
8.
ADDITIONAL INFORMATION AND FORMS
If, after reading this publication, you have any questions about withholding, you may:
• Email: DORWithholdingTax@wisconsin.gov
• Call: (608) 266-2776
Telephone help is also available using TTY equipment. Call the Wisconsin Telecommunications
Relay System at 711 or, if no answer, (800) 947-3529. These numbers are to be used only when
calling with TTY equipment.
• Write: Mail Stop 5-77
Wisconsin Department of Revenue
PO Box 8949
Madison, WI 53708-8949
Call or visit any Wisconsin Department of Revenue office. Office locations and hours are listed on the department's
website: Office Locations.
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WISCONSIN INCOME TAX WITHHOLDING 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 Publication 15 (Circular E) and Publication 15-T. There is one alternate method of determining
the amount of tax to be withheld that is approved by the department. The instructions for this method appear on pages 25
and 26. Employers who desire to use a method other than the wage-bracket tables or the approved alternate method must
receive permission from the department before the beginning of the payroll period for which the employer desires to
withhold the tax by such other method.
An employer has the discretion of withholding an entire month’s taxes in one pay period when payroll periods are more than
once a month.
SUPPLEMENTAL WAGE PAYMENTS
If supplemental wages - such as bonuses, commissions, or overtime pay - are paid at the same time as regular wages, the
income tax to be withheld should be determined as if the total of the supplemental and regular wages were a single wage
payment for the regular payroll period.
If supplemental wages are paid between regular payroll periods, the employer may determine the tax to be withheld by
adding the supplemental wages either to the regular wages for the current payroll period or to the regular wages for the last
preceding payroll period within the same calendar year.
As an alternative to the above methods, the withholding on supplemental wage payments may be determined by estimating
the employee’s annual gross salary and applying flat percentages to the supplemental payments. (These flat percentages
may be used only where supplemental payments are involved; they cannot be used for determining the withholding liability
for regular wages and salaries.)
Approved Flat Percentages
Annual Gross Salary
At Least
But Less Than
Percent (%)
0
12,760
3.54
12,760
25,520
4.65
25,520
280,950
5.30
280,950 and over
7.65
USE OF DAILY OR MISCELLANEOUS TABLES
If an employee has no payroll period, determine the tax to be withheld as if the wages were paid on a "daily or
miscellaneous" payroll period. This method requires a determination of the number of days (including Sundays and holidays)
in the period covered by the wage payment. If the wages are unrelated to a specific length of time (for example,
commissions paid on completion of a sale), then the number of days must be counted from the date of payment back to the
latest of these three events: (a) the last payment of wages made during the same calendar year, (b) the date employment
commenced if during the same calendar year, or (c) January 1 of the same year.
In cases where an employee is paid for a period of less than 1 week and signs a written statement (under penalties of
perjury) that the employee does not work for wages subject to withholding for any other employer during the same calendar
week, then the employer is permitted to compute the withholding on the basis of a weekly, instead of a daily or
miscellaneous payroll period.
See the "daily or miscellaneous" tables on page 27.
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If the annual net wage is:
Not over $12,760
Over $12,760 but not over $25,520
Over $25,520 but not over $280,950
Over $280,950
Schedule of Tax Rates for Withholding
The amount of tax is:
3.54% of this amount
$451.70 + 4.65% of excess over $12,760
$1,045.04 + 5.30% of excess over $25,520
$14,582.83 + 7.65% of excess over $280,950
ALTERNATE METHOD OF WITHHOLDING WISCONSIN INCOME TAX
Employers are authorized to use the following alternate method of withholding income tax without receiving any further approval
from the department.
1. Procedure
(a) Multiply the total wage for the payroll period by the number of payroll periods in a year to determine the annual gross earnings.
(b) Decrease the annual gross earnings by the deduction amount determined from the formula below.
For single persons:
— If annual gross earnings are less than $17,780, deduction amount = $6,702.
— If annual gross earnings are $73,630 or more, deduction amount = $0.
— If annual gross earnings are at least $17,780 but less than $73,630, deduction amount is obtained by subtracting from
$6,702, 12% of annual gross earnings in excess of $17,780, i.e. deduction amount = $6,702 – 0.12 (Annual gross earnings –
$17,780).
For married persons:
— If annual gross earnings are less than $25,727, deduction amount = $9,461.
— If annual gross earnings are $73,032 or more, deduction amount = $0.
— If annual gross earnings are at least $25,727 but less than $73,032, deduction amount is obtained by subtracting from
$9,461, 20% of annual gross earnings in excess of $25,727, i.e. deduction amount = $9,461 – 0.20 (Annual gross earnings –
$25,727).
(c) Multiply the number of exemptions claimed by $400 and subtract the result from the amount determined in (b) above. The result
is the annual net wage.
(d) Using the schedule of tax rates below, calculate the tax on the annual net wage as determined in (c) above.
(e) Divide (d) by the number of payroll periods. The result is the Wisconsin withholding tax for the payroll period.
2. Examples
Example 1:
A single employee has a weekly wage of $350 and claims one withholding exemption. The Wisconsin income tax to be withheld is
computed as follows:
(a) Determine annual gross earnings ($350 x 52 = $18,200) .......................................................................................................... $18,200.00
(b) Determine deduction amount:
$6,702.00
12% x (Annual gross earnings – $17,780)
– 50.40...........................................................................
6,651.60
(c) Subtract (b) from (a) .........................................................................................................................................................
$ 11,548.40
(d) Determine exemption amount (1 x $400) .......................................................................................................................
400.00
(e) Subtract (d) from (c) to determine annual net wage.......................................................................................................
(f) Compute tax on (e) using schedule of tax rates
$ 11,148.40
Tax on $11,148.40 at 3.54%...........................................................................................................................
$ 394.65
(g) Divide (f) by the number of payroll periods (52 in this example) to determine the withholding tax for the period...........
$ 7.59
Example 2:
A single employee has a weekly wage of $500 and claims three withholding exemptions. The Wisconsin income tax to be withheld is
computed as follows:
(a) Determine annual gross earnings ($500 x 52 = $26,000) ......................................................................................................... $ 26,000.00
(b) Determine deduction amount:
$6,702.00
12% x (Annual gross earnings – $17,780)
–986.40...........................................................................
5,715.60
(c) Subtract (b) from (a) .......................................................................................................................................................
$ 20,284.40
(d) Determine exemption amount (3 x $400) .....................................................................................................................
1,200.00
(e) Subtract (d) from (c) to determine annual net wage......................................................................................................
(f) Compute tax on (e) using schedule of tax rates
$ 19,084.40
Withholding Tax Guide
Publication W-166
Back to Table of Contents
27
Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of June 13,
2024: subchs. X, XI, and XII of ch. 71, Wis. Stats., chs. Tax 1, 2, and 3, Wis. Adm. Code, and subtitles A, C, and F, IRC.
Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations
in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded
by this document, according to sec. 73.16(2)(a), Wis. Stats.
Tax on $12,760 $451.70
Tax on $6,324.40 at 4.65% 294.08.........................................................................
$ 745.78
(g) Divide (f) by the number of payroll periods (52 in this example) to determine the withholding tax for the period...........
$ 14.34
Example 3:
A married employee has a biweekly wage of $1,000 and claims three withholding exemptions. The Wisconsin income tax to be
withheld is computed as follows:
(a) Determine annual gross earnings ($1,000 x 26 = $26,000) ....................................................................................................... $26,000.00
(b) Determine deduction amount:
$9,461.00
20% x (Annual gross earnings – $25,727)
– 54.60...........................................................................
9,406.40
(c) Subtract (b) from (a) ....................................................................................................................................................
$16,593.60
(d) Determine exemption amount (3 x $400) .....................................................................................................................
1,200.00
(e) Subtract (d) from (c) to determine annual net wage......................................................................................................
(f) Compute tax on (e) using schedule of tax rates
$15,393.60
Tax on $12,760 $451.70
Tax on $2,633.60 at 4.65% 122.46...........................................................................
$ 574.16
(g) Divide (f) by the number of payroll periods (26 in this example) to determine the withholding tax for the period...........
$ 22.08
SINGLE PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
28
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
$ -
$ 9
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
9
14
-
-
-
-
-
-
-
-
-
-
-
14
19
-
-
-
-
-
-
-
-
-
-
-
19
24
0.10
0.10
-
-
-
-
-
-
-
-
-
24
29
0.30
0.20
0.20
0.20
0.10
0.10
0.10
-
-
-
-
29
34
0.50
0.40
0.40
0.30
0.30
0.30
0.20
0.20
0.20
0.10
0.10
34
34
0.60
0.50
0.50
0.40
0.40
0.40
0.30
0.30
0.20
0.20
0.20
39
44
0.80
0.80
0.70
0.70
0.70
0.60
0.60
0.50
0.50
0.50
0.40
44
49
1.00
1.00
0.90
0.90
0.80
0.80
0.80
0.70
0.70
0.60
0.60
49
54
1.20
1.10
1.10
1.10
1.00
1.00
1.00
0.90
0.90
0.80
0.80
54
59
1.40
1.40
1.30
1.30
1.20
1.20
1.20
1.10
1.10
1.00
1.00
59
64
1.70
1.60
1.60
1.50
1.50
1.40
1.40
1.30
1.30
1.20
1.20
64
69
1.90
1.90
1.80
1.80
1.70
1.70
1.60
1.60
1.50
1.50
1.40
69
74
2.20
2.20
2.10
2.10
2.00
2.00
1.90
1.90
1.80
1.80
1.70
74
79
2.50
2.40
2.40
2.30
2.30
2.20
2.20
2.10
2.10
2.00
2.00
79
84
2.70
2.70
2.60
2.60
2.50
2.50
2.40
2.40
2.30
2.30
2.20
84
89
3.00
3.00
2.90
2.80
2.80
2.70
2.70
2.60
2.60
2.50
2.50
89
94
3.30
3.20
3.20
3.10
3.10
3.00
3.00
2.90
2.80
2.80
2.70
94
99
3.60
3.50
3.50
3.40
3.40
3.30
3.30
3.20
3.10
3.10
3.00
99
104
3.90
3.80
3.80
3.70
3.70
3.60
3.60
3.50
3.40
3.40
3.30
104
109
4.20
4.10
4.10
4.00
4.00
3.90
3.80
3.80
3.70
3.70
3.60
109
114
4.50
4.40
4.40
4.30
4.30
4.20
4.10
4.10
4.00
4.00
3.90
114
119
4.80
4.70
4.70
4.60
4.60
4.50
4.40
4.40
4.30
4.30
4.20
119
124
5.10
5.00
5.00
4.90
4.90
4.80
4.70
4.70
4.60
4.60
4.50
124
129
5.40
5.30
5.30
5.20
5.20
5.10
5.00
5.00
4.90
4.90
4.80
129
134
5.70
5.60
5.60
5.50
5.40
5.40
5.30
5.30
5.20
5.20
5.10
134
139
6.00
5.90
5.90
5.80
5.70
5.70
5.60
5.60
5.50
5.50
5.40
139
144
6.30
6.20
6.20
6.10
6.00
6.00
5.90
5.90
5.80
5.80
5.70
144
149
6.60
6.50
6.50
6.40
6.30
6.30
6.20
6.20
6.10
6.00
6.00
149
154
6.90
6.80
6.80
6.70
6.60
6.60
6.50
6.50
6.40
6.30
6.30
154
159
7.20
7.10
7.00
7.00
6.90
6.90
6.80
6.80
6.70
6.60
6.60
159
164
7.50
7.40
7.30
7.30
7.20
7.20
7.10
7.10
7.00
6.90
6.90
164
169
7.80
7.70
7.60
7.60
7.50
7.50
7.40
7.40
7.30
7.20
7.20
169
174
8.10
8.00
7.90
7.90
7.80
7.80
7.70
7.60
7.60
7.50
7.50
174
179
8.40
8.30
8.20
8.20
8.10
8.10
8.00
7.90
7.90
7.80
7.80
179
184
8.60
8.60
8.50
8.50
8.40
8.40
8.30
8.20
8.20
8.10
8.10
184
189
8.90
8.90
8.80
8.80
8.70
8.70
8.60
8.50
8.50
8.40
8.40
189
194
9.20
9.20
9.10
9.10
9.00
9.00
8.90
8.80
8.80
8.70
8.70
194
199
9.50
9.50
9.40
9.40
9.30
9.20
9.20
9.10
9.10
9.00
9.00
199
204
9.80
9.80
9.70
9.70
9.60
9.50
9.50
9.40
9.40
9.30
9.30
204
209
10.10
10.00
10.00
9.90
9.90
9.80
9.80
9.70
9.60
9.60
9.50
209
214
10.40
10.30
10.30
10.20
10.10
10.10
10.00
10.00
9.90
9.80
9.80
214
219
10.60
10.60
10.50
10.50
10.40
10.30
10.30
10.20
10.20
10.10
10.10
219
224
10.90
10.80
10.80
10.70
10.70
10.60
10.50
10.50
10.40
10.40
10.30
224
229
11.20
11.10
11.00
11.00
10.90
10.90
10.80
10.80
10.70
10.60
10.60
SINGLE PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
29
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
229
234
11.40
11.40
11.30
11.30
11.20
11.10
11.10
11.00
11.00
10.90
10.80
234
239
11.70
11.60
11.60
11.50
11.50
11.40
11.30
11.30
11.20
11.20
11.10
239
244
12.00
11.90
11.80
11.80
11.70
11.70
11.60
11.60
11.50
11.40
11.40
244
249
12.20
12.20
12.10
12.00
12.00
11.90
11.90
11.80
11.80
11.70
11.60
249
254
12.50
12.40
12.40
12.30
12.30
12.20
12.10
12.10
12.00
12.00
11.90
254
259
12.80
12.70
12.60
12.60
12.50
12.50
12.40
12.30
12.30
12.20
12.20
259
264
13.00
13.00
12.90
12.80
12.80
12.70
12.70
12.60
12.60
12.50
12.40
264
269
13.30
13.20
13.20
13.10
13.00
13.00
12.90
12.90
12.80
12.80
12.70
269
274
13.50
13.50
13.40
13.40
13.30
13.30
13.20
13.10
13.10
13.00
13.00
274
279
13.80
13.80
13.70
13.60
13.60
13.50
13.50
13.40
13.30
13.30
13.20
279
769
0.053 of the excess over $279 plus
13.90
13.90
13.80
13.80
13.70
13.70
13.60
13.50
13.50
13.40
13.40
769
and over
0.0765 of the excess over $769 plus
39.90
39.90
39.80
39.70
39.70
39.60
39.60
39.50
39.40
39.40
39.30
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.10 for each additional exemption
claimed.
MARRIED PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
30
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
$ -
$ 13
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
13
18
-
-
-
-
-
-
-
-
-
-
-
18
23
-
-
-
-
-
-
-
-
-
-
-
23
28
-
-
-
-
-
-
-
-
-
-
-
28
33
0.20
0.10
0.10
-
-
-
-
-
-
-
-
33
38
0.30
0.30
0.30
0.20
0.20
0.10
0.10
0.10
-
-
-
38
43
0.50
0.50
0.40
0.40
0.40
0.30
0.30
0.20
0.20
0.20
0.10
43
48
0.70
0.70
0.60
0.60
0.50
0.50
0.50
0.40
0.40
0.30
0.30
48
53
0.90
0.80
0.80
0.80
0.70
0.70
0.60
0.60
0.60
0.50
0.50
53
58
1.00
1.00
1.00
0.90
0.90
0.90
0.80
0.80
0.70
0.70
0.70
58
63
1.20
1.20
1.10
1.10
1.10
1.00
1.00
1.00
0.90
0.90
0.80
63
68
1.50
1.40
1.40
1.30
1.20
1.20
1.20
1.10
1.10
1.10
1.00
68
73
1.70
1.60
1.60
1.50
1.50
1.40
1.40
1.30
1.30
1.20
1.20
73
78
2.00
1.90
1.90
1.80
1.80
1.70
1.70
1.60
1.60
1.50
1.50
78
83
2.20
2.20
2.10
2.10
2.00
2.00
1.90
1.90
1.80
1.80
1.70
83
88
2.50
2.50
2.40
2.40
2.30
2.30
2.20
2.20
2.10
2.10
2.00
88
93
2.80
2.80
2.70
2.60
2.60
2.50
2.50
2.40
2.40
2.30
2.30
93
98
3.10
3.10
3.00
2.90
2.90
2.80
2.80
2.70
2.70
2.60
2.60
98
103
3.40
3.40
3.30
3.30
3.20
3.10
3.10
3.00
3.00
2.90
2.80
103
108
3.70
3.70
3.60
3.60
3.50
3.50
3.40
3.30
3.30
3.20
3.20
108
113
4.10
4.00
3.90
3.90
3.80
3.80
3.70
3.70
3.60
3.50
3.50
113
118
4.40
4.30
4.30
4.20
4.20
4.10
4.00
4.00
3.90
3.90
3.80
118
123
4.70
4.60
4.60
4.50
4.50
4.40
4.40
4.30
4.20
4.20
4.10
123
128
5.00
5.00
4.90
4.80
4.80
4.70
4.70
4.60
4.60
4.50
4.40
128
133
5.30
5.30
5.20
5.20
5.10
5.00
5.00
4.90
4.90
4.80
4.80
133
138
5.70
5.60
5.50
5.50
5.40
5.40
5.30
5.20
5.20
5.10
5.10
138
143
6.00
5.90
5.90
5.80
5.70
5.70
5.60
5.60
5.50
5.40
5.40
143
148
6.30
6.20
6.20
6.10
6.10
6.00
5.90
5.90
5.80
5.80
5.70
148
153
6.60
6.60
6.50
6.40
6.40
6.30
6.30
6.20
6.10
6.10
6.00
153
158
6.90
6.90
6.80
6.80
6.70
6.60
6.60
6.50
6.50
6.40
6.30
158
163
7.20
7.20
7.10
7.10
7.00
7.00
6.90
6.80
6.80
6.70
6.70
163
168
7.60
7.50
7.40
7.40
7.30
7.30
7.20
7.20
7.10
7.00
7.00
168
173
7.90
7.80
7.80
7.70
7.60
7.60
7.50
7.50
7.40
7.40
7.30
173
178
8.20
8.10
8.10
8.00
8.00
7.90
7.80
7.80
7.70
7.70
7.60
178
183
8.50
8.50
8.40
8.30
8.30
8.20
8.20
8.10
8.10
8.00
7.90
183
188
8.80
8.80
8.70
8.70
8.60
8.50
8.50
8.40
8.40
8.30
8.30
188
193
9.20
9.10
9.00
9.00
8.90
8.90
8.80
8.70
8.70
8.60
8.60
193
198
9.50
9.40
9.40
9.30
9.20
9.20
9.10
9.10
9.00
8.90
8.90
198
203
9.80
9.70
9.70
9.60
9.60
9.50
9.40
9.40
9.30
9.30
9.20
203
208
10.00
10.00
9.90
9.90
9.80
9.80
9.70
9.60
9.60
9.50
9.50
208
213
10.30
10.30
10.20
10.10
10.10
10.00
10.00
9.90
9.80
9.80
9.70
213
218
10.60
10.50
10.50
10.40
10.30
10.30
10.20
10.20
10.10
10.10
10.00
218
223
10.80
10.80
10.70
10.70
10.60
10.60
10.50
10.40
10.40
10.30
10.30
223
228
11.10
11.10
11.00
10.90
10.90
10.80
10.80
10.70
10.60
10.60
10.50
228
233
11.40
11.30
11.30
11.20
11.10
11.10
11.00
11.00
10.90
10.90
10.80
MARRIED PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
31
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
233
238
11.60
11.60
11.50
11.50
11.40
11.30
11.30
11.20
11.20
11.10
11.10
238
243
11.90
11.80
11.80
11.70
11.70
11.60
11.60
11.50
11.40
11.40
11.30
243
248
12.20
12.10
12.10
12.00
11.90
11.90
11.80
11.80
11.70
11.60
11.60
248
253
12.40
12.40
12.30
12.30
12.20
12.10
12.10
12.00
12.00
11.90
11.90
253
258
12.70
12.60
12.60
12.50
12.50
12.40
12.40
12.30
12.20
12.20
12.10
258
263
13.00
12.90
12.80
12.80
12.70
12.70
12.60
12.60
12.50
12.40
12.40
263
268
13.20
13.20
13.10
13.10
13.00
12.90
12.90
12.80
12.80
12.70
12.60
268
273
13.50
13.40
13.40
13.30
13.30
13.20
13.10
13.10
13.00
13.00
12.90
273
278
13.80
13.70
13.60
13.60
13.50
13.50
13.40
13.40
13.30
13.20
13.20
278
283
14.00
14.00
13.90
13.80
13.80
13.70
13.70
13.60
13.60
13.50
13.40
283
769
0.053 of the excess over $283 plus:
14.20
14.10
14.00
14.00
13.90
13.90
13.80
13.70
13.70
13.60
13.60
769
and over
0.0765 of the excess over $769 plus:
39.90
39.90
39.80
39.70
39.70
39.60
39.60
39.50
39.40
39.40
39.30
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.10 for each additional exemption
claimed.
SINGLE PERSONS – WEEKLY PAYROLL PERIOD
32
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
$ -
$ 75
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
75
80
-
-
-
-
-
-
-
-
-
-
-
80
85
-
-
-
-
-
-
-
-
-
-
-
85
90
-
-
-
-
-
-
-
-
-
-
-
90
95
-
-
-
-
-
-
-
-
-
-
-
95
100
-
-
-
-
-
-
-
-
-
-
-
100
105
-
-
-
-
-
-
-
-
-
-
-
105
110
-
-
-
-
-
-
-
-
-
-
-
110
115
-
-
-
-
-
-
-
-
-
-
-
115
120
-
-
-
-
-
-
-
-
-
-
-
120
125
-
-
-
-
-
-
-
-
-
-
-
125
130
-
-
-
-
-
-
-
-
-
-
-
130
135
0.10
-
-
-
-
-
-
-
-
-
-
135
140
0.30
-
-
-
-
-
-
-
-
-
-
140
145
0.50
0.20
-
-
-
-
-
-
-
-
-
145
150
0.70
0.40
0.10
-
-
-
-
-
-
-
-
150
155
0.80
0.60
0.30
-
-
-
-
-
-
-
-
155
160
1.00
0.70
0.50
0.20
-
-
-
-
-
-
-
160
165
1.20
0.90
0.60
0.40
0.10
-
-
-
-
-
-
165
170
1.40
1.10
0.80
0.60
0.30
-
-
-
-
-
-
170
175
1.50
1.30
1.00
0.70
0.50
0.20
-
-
-
-
-
175
180
1.70
1.40
1.20
0.90
0.60
0.40
0.10
-
-
-
-
180
185
1.90
1.60
1.40
1.10
0.80
0.50
0.30
-
-
-
-
185
190
2.10
1.80
1.50
1.30
1.00
0.70
0.40
0.20
-
-
-
190
195
2.30
2.00
1.70
1.40
1.20
0.90
0.60
0.30
0.10
-
-
195
200
2.40
2.20
1.90
1.60
1.30
1.10
0.80
0.50
0.30
-
-
200
205
2.60
2.30
2.10
1.80
1.50
1.20
1.00
0.70
0.40
0.20
-
205
210
2.80
2.50
2.20
2.00
1.70
1.40
1.10
0.90
0.60
0.30
0.10
210
215
3.00
2.70
2.40
2.10
1.90
1.60
1.30
1.10
0.80
0.50
0.20
215
220
3.10
2.90
2.60
2.30
2.00
1.80
1.50
1.20
1.00
0.70
0.40
220
225
3.30
3.00
2.80
2.50
2.20
2.00
1.70
1.40
1.10
0.90
0.60
225
230
3.50
3.20
2.90
2.70
2.40
2.10
1.90
1.60
1.30
1.00
0.80
230
235
3.70
3.40
3.10
2.90
2.60
2.30
2.00
1.80
1.50
1.20
0.90
235
240
3.80
3.60
3.30
3.00
2.80
2.50
2.20
1.90
1.70
1.40
1.10
240
245
4.00
3.70
3.50
3.20
2.90
2.70
2.40
2.10
1.80
1.60
1.30
245
250
4.20
3.90
3.70
3.40
3.10
2.80
2.60
2.30
2.00
1.70
1.50
250
255
4.40
4.10
3.80
3.60
3.30
3.00
2.70
2.50
2.20
1.90
1.70
255
260
4.60
4.30
4.00
3.70
3.50
3.20
2.90
2.60
2.40
2.10
1.80
260
265
4.70
4.50
4.20
3.90
3.60
3.40
3.10
2.80
2.60
2.30
2.00
265
270
4.90
4.60
4.40
4.10
3.80
3.50
3.30
3.00
2.70
2.50
2.20
270
275
5.10
4.80
4.50
4.30
4.00
3.70
3.50
3.20
2.90
2.60
2.40
275
280
5.30
5.00
4.70
4.40
4.20
3.90
3.60
3.40
3.10
2.80
2.50
280
285
5.40
5.20
4.90
4.60
4.30
4.10
3.80
3.50
3.30
3.00
2.70
285
290
5.60
5.30
5.10
4.80
4.50
4.30
4.00
3.70
3.40
3.20
2.90
290
295
5.80
5.50
5.20
5.00
4.70
4.40
4.20
3.90
3.60
3.30
3.10
295
300
6.00
5.70
5.40
5.20
4.90
4.60
4.30
4.10
3.80
3.50
3.20
300
305
6.10
5.90
5.60
5.30
5.10
4.80
4.50
4.20
4.00
3.70
3.40
305
310
6.30
6.10
5.80
5.50
5.20
5.00
4.70
4.40
4.10
3.90
3.60
310
315
6.50
6.20
6.00
5.70
5.40
5.10
4.90
4.60
4.30
4.00
3.80
315
320
6.70
6.40
6.10
5.90
5.60
5.30
5.00
4.80
4.50
4.20
4.00
320
325
6.90
6.60
6.30
6.00
5.80
5.50
5.20
4.90
4.70
4.40
4.10
325
330
7.00
6.80
6.50
6.20
5.90
5.70
5.40
5.10
4.90
4.60
4.30
330
335
7.20
6.90
6.70
6.40
6.10
5.80
5.60
5.30
5.00
4.80
4.50
335
340
7.40
7.10
6.80
6.60
6.30
6.00
5.80
5.50
5.20
4.90
4.70
340
345
7.60
7.30
7.00
6.70
6.50
6.20
5.90
5.70
5.40
5.10
4.80
SINGLE PERSONS – WEEKLY PAYROLL PERIOD
33
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
345
350
7.80
7.50
7.20
6.90
6.70
6.40
6.10
5.90
5.60
5.30
5.00
350
355
8.00
7.70
7.40
7.10
6.90
6.60
6.30
6.10
5.80
5.50
5.20
355
360
8.20
7.90
7.60
7.30
7.10
6.80
6.50
6.30
6.00
5.70
5.40
360
365
8.40
8.10
7.80
7.50
7.30
7.00
6.70
6.50
6.20
5.90
5.60
365
370
8.60
8.30
8.00
7.70
7.50
7.20
6.90
6.60
6.40
6.10
5.80
370
375
8.80
8.50
8.20
7.90
7.70
7.40
7.10
6.80
6.60
6.30
6.00
375
380
9.00
8.70
8.40
8.10
7.90
7.60
7.30
7.00
6.80
6.50
6.20
380
385
9.30
8.90
8.60
8.30
8.10
7.80
7.50
7.20
7.00
6.70
6.40
385
390
9.60
9.20
8.80
8.50
8.30
8.00
7.70
7.40
7.20
6.90
6.60
390
395
9.80
9.50
9.10
8.70
8.50
8.20
7.90
7.60
7.40
7.10
6.80
395
400
10.10
9.70
9.40
9.00
8.70
8.40
8.10
7.80
7.60
7.30
7.00
400
405
10.30
10.00
9.60
9.30
8.90
8.60
8.30
8.00
7.80
7.50
7.20
405
410
10.60
10.20
9.90
9.50
9.20
8.80
8.50
8.20
8.00
7.70
7.40
410
415
10.90
10.50
10.10
9.80
9.40
9.10
8.70
8.40
8.20
7.90
7.60
415
420
11.10
10.80
10.40
10.00
9.70
9.30
9.00
8.60
8.40
8.10
7.80
420
425
11.40
11.00
10.70
10.30
9.90
9.60
9.20
8.90
8.60
8.30
8.00
425
430
11.60
11.30
10.90
10.60
10.20
9.90
9.50
9.10
8.80
8.50
8.20
430
435
11.90
11.50
11.20
10.80
10.50
10.10
9.80
9.40
9.00
8.70
8.40
435
440
12.20
11.80
11.40
11.10
10.70
10.40
10.00
9.70
9.30
8.90
8.60
440
445
12.40
12.10
11.70
11.30
11.00
10.60
10.30
9.90
9.60
9.20
8.80
445
450
12.70
12.30
12.00
11.60
11.30
10.90
10.50
10.20
9.80
9.50
9.10
450
455
12.90
12.60
12.20
11.90
11.50
11.20
10.80
10.40
10.10
9.70
9.40
455
460
13.20
12.80
12.50
12.10
11.80
11.40
11.10
10.70
10.30
10.00
9.60
460
465
13.50
13.10
12.70
12.40
12.00
11.70
11.30
11.00
10.60
10.20
9.90
465
470
13.70
13.40
13.00
12.60
12.30
11.90
11.60
11.20
10.90
10.50
10.10
470
475
14.00
13.60
13.30
12.90
12.60
12.20
11.80
11.50
11.10
10.80
10.40
475
480
14.20
13.90
13.50
13.20
12.80
12.50
12.10
11.70
11.40
11.00
10.70
480
485
14.50
14.10
13.80
13.40
13.10
12.70
12.40
12.00
11.60
11.30
10.90
485
490
14.80
14.40
14.00
13.70
13.30
13.00
12.60
12.30
11.90
11.50
11.20
490
495
15.00
14.70
14.30
14.00
13.60
13.20
12.90
12.50
12.20
11.80
11.40
495
500
15.30
14.90
14.60
14.20
13.90
13.50
13.10
12.80
12.40
12.10
11.70
500
505
15.50
15.20
14.80
14.50
14.10
13.80
13.40
13.00
12.70
12.30
12.00
505
510
15.80
15.40
15.10
14.70
14.40
14.00
13.70
13.30
12.90
12.60
12.20
510
515
16.10
15.70
15.40
15.00
14.60
14.30
13.90
13.60
13.20
12.80
12.50
515
520
16.30
16.00
15.60
15.30
14.90
14.50
14.20
13.80
13.50
13.10
12.70
520
525
16.60
16.20
15.90
15.50
15.20
14.80
14.40
14.10
13.70
13.40
13.00
525
530
16.80
16.50
16.10
15.80
15.40
15.10
14.70
14.30
14.00
13.60
13.30
530
535
17.10
16.80
16.40
16.00
15.70
15.30
15.00
14.60
14.20
13.90
13.50
535
540
17.40
17.00
16.70
16.30
15.90
15.60
15.20
14.90
14.50
14.10
13.80
540
545
17.60
17.30
16.90
16.60
16.20
15.80
15.50
15.10
14.80
14.40
14.10
545
550
17.90
17.50
17.20
16.80
16.50
16.10
15.70
15.40
15.00
14.70
14.30
550
555
18.10
17.80
17.40
17.10
16.70
16.40
16.00
15.60
15.30
14.90
14.60
555
560
18.40
18.10
17.70
17.30
17.00
16.60
16.30
15.90
15.50
15.20
14.80
560
565
18.70
18.30
18.00
17.60
17.20
16.90
16.50
16.20
15.80
15.50
15.10
565
570
18.90
18.60
18.20
17.90
17.50
17.10
16.80
16.40
16.10
15.70
15.40
570
575
19.20
18.80
18.50
18.10
17.80
17.40
17.00
16.70
16.30
16.00
15.60
575
580
19.50
19.10
18.70
18.40
18.00
17.70
17.30
16.90
16.60
16.20
15.90
580
585
19.70
19.40
19.00
18.60
18.30
17.90
17.60
17.20
16.90
16.50
16.10
585
590
20.00
19.60
19.30
18.90
18.50
18.20
17.80
17.50
17.10
16.80
16.40
590
595
20.30
19.90
19.50
19.20
18.80
18.40
18.10
17.70
17.40
17.00
16.70
595
600
20.50
20.10
19.80
19.40
19.10
18.70
18.30
18.00
17.60
17.30
16.90
600
605
20.80
20.40
20.00
19.70
19.30
19.00
18.60
18.20
17.90
17.50
17.20
605
610
21.10
20.70
20.30
19.90
19.60
19.20
18.90
18.50
18.20
17.80
17.40
610
615
21.40
21.00
20.60
20.20
19.80
19.50
19.10
18.80
18.40
18.10
17.70
615
620
21.70
21.30
20.90
20.50
20.10
19.70
19.40
19.00
18.70
18.30
18.00
SINGLE PERSONS – WEEKLY PAYROLL PERIOD
34
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
620
625
22.00
21.60
21.20
20.80
20.40
20.00
19.60
19.30
18.90
18.60
18.20
625
630
22.30
21.90
21.50
21.10
20.70
20.30
19.90
19.60
19.20
18.80
18.50
630
635
22.60
22.20
21.80
21.40
21.00
20.60
20.20
19.80
19.50
19.10
18.70
635
640
22.90
22.50
22.10
21.70
21.30
20.90
20.50
20.10
19.70
19.40
19.00
640
645
23.20
22.80
22.40
22.00
21.60
21.20
20.80
20.40
20.00
19.60
19.30
645
650
23.50
23.10
22.70
22.30
21.90
21.50
21.10
20.70
20.30
19.90
19.50
650
655
23.80
23.40
23.00
22.60
22.20
21.80
21.40
21.00
20.60
20.10
19.80
655
660
24.10
23.70
23.30
22.90
22.50
22.10
21.70
21.30
20.80
20.40
20.00
660
665
24.40
24.00
23.60
23.20
22.80
22.40
22.00
21.60
21.10
20.70
20.30
665
670
24.70
24.30
23.90
23.50
23.10
22.70
22.30
21.80
21.40
21.00
20.60
670
675
25.00
24.60
24.20
23.80
23.40
23.00
22.60
22.10
21.70
21.30
20.90
675
680
25.30
24.90
24.50
24.10
23.70
23.30
22.90
22.40
22.00
21.60
21.20
680
685
25.60
25.20
24.80
24.40
24.00
23.60
23.10
22.70
22.30
21.90
21.50
685
690
25.90
25.50
25.10
24.70
24.30
23.90
23.40
23.00
22.60
22.20
21.80
690
695
26.20
25.80
25.40
25.00
24.60
24.10
23.70
23.30
22.90
22.50
22.10
695
700
26.50
26.10
25.70
25.30
24.90
24.40
24.00
23.60
23.20
22.80
22.40
700
705
26.80
26.40
26.00
25.60
25.20
24.70
24.30
23.90
23.50
23.10
22.70
705
710
27.10
26.70
26.30
25.90
25.40
25.00
24.60
24.20
23.80
23.40
23.00
710
715
27.40
27.00
26.60
26.20
25.70
25.30
24.90
24.50
24.10
23.70
23.30
715
720
27.70
27.30
26.90
26.40
26.00
25.60
25.20
24.80
24.40
24.00
23.60
720
725
28.00
27.60
27.20
26.70
26.30
25.90
25.50
25.10
24.70
24.30
23.90
725
730
28.30
27.90
27.40
27.00
26.60
26.20
25.80
25.40
25.00
24.60
24.20
730
735
28.60
28.20
27.70
27.30
26.90
26.50
26.10
25.70
25.30
24.90
24.50
735
740
28.90
28.50
28.00
27.60
27.20
26.80
26.40
26.00
25.60
25.20
24.80
740
745
29.20
28.70
28.30
27.90
27.50
27.10
26.70
26.30
25.90
25.50
25.10
745
750
29.50
29.00
28.60
28.20
27.80
27.40
27.00
26.60
26.20
25.80
25.40
750
755
29.70
29.30
28.90
28.50
28.10
27.70
27.30
26.90
26.50
26.10
25.70
755
760
30.00
29.60
29.20
28.80
28.40
28.00
27.60
27.20
26.80
26.40
26.00
760
765
30.30
29.90
29.50
29.10
28.70
28.30
27.90
27.50
27.10
26.70
26.30
765
770
30.60
30.20
29.80
29.40
29.00
28.60
28.20
27.80
27.40
27.00
26.60
770
775
30.90
30.50
30.10
29.70
29.30
28.90
28.50
28.10
27.70
27.30
26.90
775
780
31.20
30.80
30.40
30.00
29.60
29.20
28.80
28.40
28.00
27.60
27.20
780
785
31.50
31.10
30.70
30.30
29.90
29.50
29.10
28.70
28.30
27.90
27.50
785
790
31.80
31.40
31.00
30.60
30.20
29.80
29.40
29.00
28.60
28.20
27.70
790
795
32.10
31.70
31.30
30.90
30.50
30.10
29.70
29.30
28.90
28.50
28.00
795
800
32.40
32.00
31.60
31.20
30.80
30.40
30.00
29.60
29.20
28.80
28.30
800
805
32.70
32.30
31.90
31.50
31.10
30.70
30.30
29.90
29.50
29.00
28.60
805
810
33.00
32.60
32.20
31.80
31.40
31.00
30.60
30.20
29.80
29.30
28.90
810
815
33.30
32.90
32.50
32.10
31.70
31.30
30.90
30.50
30.00
29.60
29.20
815
820
33.60
33.20
32.80
32.40
32.00
31.60
31.20
30.80
30.30
29.90
29.50
820
825
33.90
33.50
33.10
32.70
32.30
31.90
31.50
31.10
30.60
30.20
29.80
825
830
34.20
33.80
33.40
33.00
32.60
32.20
31.80
31.30
30.90
30.50
30.10
830
835
34.50
34.10
33.70
33.30
32.90
32.50
32.10
31.60
31.20
30.80
30.40
835
840
34.80
34.40
34.00
33.60
33.20
32.80
32.30
31.90
31.50
31.10
30.70
840
845
35.10
34.70
34.30
33.90
33.50
33.10
32.60
32.20
31.80
31.40
31.00
845
850
35.40
35.00
34.60
34.20
33.80
33.30
32.90
32.50
32.10
31.70
31.30
850
855
35.70
35.30
34.90
34.50
34.10
33.60
33.20
32.80
32.40
32.00
31.60
855
860
36.00
35.60
35.20
34.80
34.40
33.90
33.50
33.10
32.70
32.30
31.90
860
865
36.30
35.90
35.50
35.10
34.60
34.20
33.80
33.40
33.00
32.60
32.20
865
870
36.60
36.20
35.80
35.40
34.90
34.50
34.10
33.70
33.30
32.90
32.50
870
875
36.90
36.50
36.10
35.60
35.20
34.80
34.40
34.00
33.60
33.20
32.80
875
880
37.20
36.80
36.40
35.90
35.50
35.10
34.70
34.30
33.90
33.50
33.10
880
885
37.50
37.10
36.70
36.20
35.80
35.40
35.00
34.60
34.20
33.80
33.40
885
890
37.80
37.40
36.90
36.50
36.10
35.70
35.30
34.90
34.50
34.10
33.70
890
895
38.10
37.70
37.20
36.80
36.40
36.00
35.60
35.20
34.80
34.40
34.00
SINGLE PERSONS – WEEKLY PAYROLL PERIOD
35
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
895
900
38.40
37.90
37.50
37.10
36.70
36.30
35.90
35.50
35.10
34.70
34.30
900
905
38.70
38.20
37.80
37.40
37.00
36.60
36.20
35.80
35.40
35.00
34.60
905
910
38.90
38.50
38.10
37.70
37.30
36.90
36.50
36.10
35.70
35.30
34.90
910
915
39.20
38.80
38.40
38.00
37.60
37.20
36.80
36.40
36.00
35.60
35.20
915
920
39.50
39.10
38.70
38.30
37.90
37.50
37.10
36.70
36.30
35.90
35.50
920
925
39.80
39.40
39.00
38.60
38.20
37.80
37.40
37.00
36.60
36.20
35.80
925
930
40.10
39.70
39.30
38.90
38.50
38.10
37.70
37.30
36.90
36.50
36.10
930
935
40.40
40.00
39.60
39.20
38.80
38.40
38.00
37.60
37.20
36.80
36.40
935
940
40.70
40.30
39.90
39.50
39.10
38.70
38.30
37.90
37.50
37.10
36.70
940
945
41.00
40.60
40.20
39.80
39.40
39.00
38.60
38.20
37.80
37.40
37.00
945
950
41.30
40.90
40.50
40.10
39.70
39.30
38.90
38.50
38.10
37.70
37.20
950
955
41.60
41.20
40.80
40.40
40.00
39.60
39.20
38.80
38.40
38.00
37.50
955
960
41.90
41.50
41.10
40.70
40.30
39.90
39.50
39.10
38.70
38.20
37.80
960
965
42.20
41.80
41.40
41.00
40.60
40.20
39.80
39.40
39.00
38.50
38.10
965
970
42.50
42.10
41.70
41.30
40.90
40.50
40.10
39.70
39.20
38.80
38.40
970
975
42.80
42.40
42.00
41.60
41.20
40.80
40.40
40.00
39.50
39.10
38.70
975
980
43.10
42.70
42.30
41.90
41.50
41.10
40.70
40.30
39.80
39.40
39.00
980
985
43.40
43.00
42.60
42.20
41.80
41.40
41.00
40.50
40.10
39.70
39.30
985
990
43.70
43.30
42.90
42.50
42.10
41.70
41.30
40.80
40.40
40.00
39.60
990
995
44.00
43.60
43.20
42.80
42.40
42.00
41.50
41.10
40.70
40.30
39.90
995
1,000
44.30
43.90
43.50
43.10
42.70
42.30
41.80
41.40
41.00
40.60
40.20
1,000
1,005
44.60
44.20
43.80
43.40
43.00
42.60
42.10
41.70
41.30
40.90
40.50
1,005
1,415
0.05936 of the excess over $1,005 plus:
44.70
44.30
43.90
43.50
43.10
42.70
42.30
41.90
41.50
41.10
40.70
1,415
5,402
0.053 of the excess over $1,415 plus:
69.10
68.70
68.30
67.90
67.40
67.00
66.60
66.20
65.80
65.40
65.00
5,402
and over
0.0765 of the excess over $5,402 plus
280.40
280.00
279.60
279.20
278.80
278.40
277.90
277.50
277.10
276.70
276.30
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.40 for each additional exemption
claimed.
MARRIED PERSONS – WEEKLY PAYROLL PERIOD
36
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
$ -
$ 105
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
105
110
-
-
-
-
-
-
-
-
-
-
-
110
115
-
-
-
-
-
-
-
-
-
-
-
115
120
-
-
-
-
-
-
-
-
-
-
-
120
125
-
-
-
-
-
-
-
-
-
-
-
125
130
-
-
-
-
-
-
-
-
-
-
-
130
135
-
-
-
-
-
-
-
-
-
-
-
135
140
-
-
-
-
-
-
-
-
-
-
-
140
145
-
-
-
-
-
-
-
-
-
-
-
145
150
-
-
-
-
-
-
-
-
-
-
-
150
155
-
-
-
-
-
-
-
-
-
-
-
155
160
-
-
-
-
-
-
-
-
-
-
-
160
165
-
-
-
-
-
-
-
-
-
-
-
165
170
-
-
-
-
-
-
-
-
-
-
-
170
175
-
-
-
-
-
-
-
-
-
-
-
175
180
-
-
-
-
-
-
-
-
-
-
-
180
185
-
-
-
-
-
-
-
-
-
-
-
185
190
0.20
-
-
-
-
-
-
-
-
-
-
190
195
0.40
0.10
-
-
-
-
-
-
-
-
-
195
200
0.60
0.30
-
-
-
-
-
-
-
-
-
200
205
0.70
0.50
0.20
-
-
-
-
-
-
-
-
205
210
0.90
0.60
0.40
0.10
-
-
-
-
-
-
-
210
215
1.10
0.80
0.50
0.30
-
-
-
-
-
-
-
215
220
1.30
1.00
0.70
0.40
0.20
-
-
-
-
-
-
220
225
1.40
1.20
0.90
0.60
0.30
0.10
-
-
-
-
-
225
230
1.60
1.30
1.10
0.80
0.50
0.30
-
-
-
-
-
230
235
1.80
1.50
1.20
1.00
0.70
0.40
0.20
-
-
-
-
235
240
2.00
1.70
1.40
1.10
0.90
0.60
0.30
0.10
-
-
-
240
245
2.10
1.90
1.60
1.30
1.10
0.80
0.50
0.20
-
-
-
245
250
2.30
2.00
1.80
1.50
1.20
1.00
0.70
0.40
0.10
-
-
250
255
2.50
2.20
2.00
1.70
1.40
1.10
0.90
0.60
0.30
-
-
255
260
2.70
2.40
2.10
1.90
1.60
1.30
1.00
0.80
0.50
0.20
-
260
265
2.90
2.60
2.30
2.00
1.80
1.50
1.20
0.90
0.70
0.40
0.10
265
270
3.00
2.80
2.50
2.20
1.90
1.70
1.40
1.10
0.90
0.60
0.30
270
275
3.20
2.90
2.70
2.40
2.10
1.80
1.60
1.30
1.00
0.80
0.50
275
280
3.40
3.10
2.80
2.60
2.30
2.00
1.70
1.50
1.20
0.90
0.70
280
285
3.60
3.30
3.00
2.70
2.50
2.20
1.90
1.70
1.40
1.10
0.80
285
290
3.70
3.50
3.20
2.90
2.60
2.40
2.10
1.80
1.60
1.30
1.00
290
295
3.90
3.60
3.40
3.10
2.80
2.60
2.30
2.00
1.70
1.50
1.20
295
300
4.10
3.80
3.50
3.30
3.00
2.70
2.50
2.20
1.90
1.60
1.40
300
305
4.30
4.00
3.70
3.50
3.20
2.90
2.60
2.40
2.10
1.80
1.50
305
310
4.40
4.20
3.90
3.60
3.40
3.10
2.80
2.50
2.30
2.00
1.70
310
315
4.60
4.30
4.10
3.80
3.50
3.30
3.00
2.70
2.40
2.20
1.90
315
320
4.80
4.50
4.30
4.00
3.70
3.40
3.20
2.90
2.60
2.30
2.10
320
325
5.00
4.70
4.40
4.20
3.90
3.60
3.30
3.10
2.80
2.50
2.30
325
330
5.20
4.90
4.60
4.30
4.10
3.80
3.50
3.20
3.00
2.70
2.40
330
335
5.30
5.10
4.80
4.50
4.20
4.00
3.70
3.40
3.20
2.90
2.60
335
340
5.50
5.20
5.00
4.70
4.40
4.10
3.90
3.60
3.30
3.10
2.80
340
345
5.70
5.40
5.10
4.90
4.60
4.30
4.00
3.80
3.50
3.20
3.00
345
350
5.90
5.60
5.30
5.00
4.80
4.50
4.20
4.00
3.70
3.40
3.10
350
355
6.00
5.80
5.50
5.20
4.90
4.70
4.40
4.10
3.90
3.60
3.30
355
360
6.20
5.90
5.70
5.40
5.10
4.90
4.60
4.30
4.00
3.80
3.50
360
365
6.40
6.10
5.80
5.60
5.30
5.00
4.80
4.50
4.20
3.90
3.70
365
370
6.60
6.30
6.00
5.80
5.50
5.20
4.90
4.70
4.40
4.10
3.80
370
375
6.70
6.50
6.20
5.90
5.70
5.40
5.10
4.80
4.60
4.30
4.00
MARRIED PERSONS – WEEKLY PAYROLL PERIOD
37
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
375
380
6.90
6.70
6.40
6.10
5.80
5.60
5.30
5.00
4.70
4.50
4.20
380
385
7.10
6.80
6.60
6.30
6.00
5.70
5.50
5.20
4.90
4.60
4.40
385
390
7.30
7.00
6.70
6.50
6.20
5.90
5.60
5.40
5.10
4.80
4.60
390
395
7.50
7.20
6.90
6.60
6.40
6.10
5.80
5.50
5.30
5.00
4.70
395
400
7.60
7.40
7.10
6.80
6.50
6.30
6.00
5.70
5.50
5.20
4.90
400
405
7.80
7.50
7.30
7.00
6.70
6.40
6.20
5.90
5.60
5.40
5.10
405
410
8.00
7.70
7.40
7.20
6.90
6.60
6.40
6.10
5.80
5.50
5.30
410
415
8.20
7.90
7.60
7.30
7.10
6.80
6.50
6.30
6.00
5.70
5.40
415
420
8.30
8.10
7.80
7.50
7.20
7.00
6.70
6.40
6.20
5.90
5.60
420
425
8.50
8.20
8.00
7.70
7.40
7.20
6.90
6.60
6.30
6.10
5.80
425
430
8.70
8.40
8.10
7.90
7.60
7.30
7.10
6.80
6.50
6.20
6.00
430
435
8.90
8.60
8.30
8.10
7.80
7.50
7.20
7.00
6.70
6.40
6.10
435
440
9.20
8.80
8.50
8.20
8.00
7.70
7.40
7.10
6.90
6.60
6.30
440
445
9.40
9.00
8.70
8.40
8.10
7.90
7.60
7.30
7.00
6.80
6.50
445
450
9.60
9.30
8.90
8.60
8.30
8.00
7.80
7.50
7.20
6.90
6.70
450
455
9.90
9.50
9.10
8.80
8.50
8.20
7.90
7.70
7.40
7.10
6.90
455
460
10.10
9.70
9.40
9.00
8.70
8.40
8.10
7.80
7.60
7.30
7.00
460
465
10.30
10.00
9.60
9.20
8.90
8.60
8.30
8.00
7.80
7.50
7.20
465
470
10.60
10.20
9.80
9.50
9.10
8.80
8.50
8.20
7.90
7.70
7.40
470
475
10.80
10.40
10.10
9.70
9.40
9.00
8.70
8.40
8.10
7.80
7.60
475
480
11.00
10.70
10.30
9.90
9.60
9.20
8.90
8.60
8.30
8.00
7.70
480
485
11.30
10.90
10.50
10.20
9.80
9.50
9.10
8.70
8.50
8.20
7.90
485
490
11.50
11.10
10.80
10.40
10.10
9.70
9.30
9.00
8.60
8.40
8.10
490
495
11.70
11.40
11.00
10.60
10.30
9.90
9.60
9.20
8.90
8.50
8.30
495
500
12.00
11.60
11.30
10.90
10.50
10.20
9.80
9.50
9.10
8.80
8.50
500
505
12.30
11.90
11.50
11.20
10.80
10.50
10.10
9.80
9.40
9.00
8.70
505
510
12.50
12.20
11.80
11.50
11.10
10.70
10.40
10.00
9.70
9.30
9.00
510
515
12.80
12.50
12.10
11.70
11.40
11.00
10.70
10.30
10.00
9.60
9.20
515
520
13.10
12.70
12.40
12.00
11.70
11.30
10.90
10.60
10.20
9.90
9.50
520
525
13.40
13.00
12.70
12.30
11.90
11.60
11.20
10.90
10.50
10.20
9.80
525
530
13.60
13.30
12.90
12.60
12.20
11.90
11.50
11.10
10.80
10.40
10.10
530
535
13.90
13.60
13.20
12.90
12.50
12.10
11.80
11.40
11.10
10.70
10.40
535
540
14.20
13.80
13.50
13.10
12.80
12.40
12.10
11.70
11.30
11.00
10.60
540
545
14.50
14.10
13.80
13.40
13.10
12.70
12.30
12.00
11.60
11.30
10.90
545
550
14.80
14.40
14.00
13.70
13.30
13.00
12.60
12.30
11.90
11.50
11.20
550
555
15.00
14.70
14.30
14.00
13.60
13.30
12.90
12.50
12.20
11.80
11.50
555
560
15.30
15.00
14.60
14.30
13.90
13.50
13.20
12.80
12.50
12.10
11.70
560
565
15.60
15.20
14.90
14.50
14.20
13.80
13.50
13.10
12.70
12.40
12.00
565
570
15.90
15.50
15.20
14.80
14.50
14.10
13.70
13.40
13.00
12.70
12.30
570
575
16.20
15.80
15.40
15.10
14.70
14.40
14.00
13.70
13.30
12.90
12.60
575
580
16.40
16.10
15.70
15.40
15.00
14.70
14.30
13.90
13.60
13.20
12.90
580
585
16.70
16.40
16.00
15.60
15.30
14.90
14.60
14.20
13.90
13.50
13.10
585
590
17.00
16.60
16.30
15.90
15.60
15.20
14.90
14.50
14.10
13.80
13.40
590
595
17.30
16.90
16.60
16.20
15.80
15.50
15.10
14.80
14.40
14.10
13.70
595
600
17.60
17.20
16.80
16.50
16.10
15.80
15.40
15.10
14.70
14.30
14.00
600
605
17.80
17.50
17.10
16.80
16.40
16.00
15.70
15.30
15.00
14.60
14.30
605
610
18.10
17.80
17.40
17.00
16.70
16.30
16.00
15.60
15.30
14.90
14.50
610
615
18.40
18.00
17.70
17.30
17.00
16.60
16.20
15.90
15.50
15.20
14.80
615
620
18.70
18.30
18.00
17.60
17.20
16.90
16.50
16.20
15.80
15.50
15.10
620
625
19.00
18.60
18.20
17.90
17.50
17.20
16.80
16.40
16.10
15.70
15.40
625
630
19.20
18.90
18.50
18.20
17.80
17.40
17.10
16.70
16.40
16.00
15.70
630
635
19.50
19.20
18.80
18.40
18.10
17.70
17.40
17.00
16.60
16.30
15.90
635
640
19.80
19.40
19.10
18.70
18.40
18.00
17.60
17.30
16.90
16.60
16.20
640
645
20.10
19.70
19.40
19.00
18.60
18.30
17.90
17.60
17.20
16.80
16.50
645
650
20.40
20.00
19.60
19.30
18.90
18.60
18.20
17.80
17.50
17.10
16.80
MARRIED PERSONS – WEEKLY PAYROLL PERIOD
38
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
650
655
20.70
20.30
19.90
19.60
19.20
18.80
18.50
18.10
17.80
17.40
17.00
655
660
21.00
20.60
20.20
19.80
19.50
19.10
18.80
18.40
18.00
17.70
17.30
660
665
21.30
20.90
20.50
20.10
19.80
19.40
19.00
18.70
18.30
18.00
17.60
665
670
21.70
21.20
20.80
20.40
20.00
19.70
19.30
19.00
18.60
18.20
17.90
670
675
22.00
21.60
21.20
20.70
20.30
20.00
19.60
19.20
18.90
18.50
18.20
675
680
22.30
21.90
21.50
21.10
20.70
20.20
19.90
19.50
19.20
18.80
18.40
680
685
22.60
22.20
21.80
21.40
21.00
20.60
20.20
19.80
19.40
19.10
18.70
685
690
22.90
22.50
22.10
21.70
21.30
20.90
20.50
20.10
19.70
19.40
19.00
690
695
23.20
22.80
22.40
22.00
21.60
21.20
20.80
20.40
20.00
19.60
19.30
695
700
23.60
23.20
22.70
22.30
21.90
21.50
21.10
20.70
20.30
19.90
19.60
700
705
23.90
23.50
23.10
22.70
22.20
21.80
21.40
21.00
20.60
20.20
19.80
705
710
24.20
23.80
23.40
23.00
22.60
22.20
21.70
21.30
20.90
20.50
20.10
710
715
24.50
24.10
23.70
23.30
22.90
22.50
22.10
21.70
21.30
20.80
20.40
715
720
24.80
24.40
24.00
23.60
23.20
22.80
22.40
22.00
21.60
21.20
20.80
720
725
25.10
24.70
24.30
23.90
23.50
23.10
22.70
22.30
21.90
21.50
21.10
725
730
25.50
25.10
24.70
24.20
23.80
23.40
23.00
22.60
22.20
21.80
21.40
730
735
25.80
25.40
25.00
24.60
24.20
23.70
23.30
22.90
22.50
22.10
21.70
735
740
26.10
25.70
25.30
24.90
24.50
24.10
23.70
23.30
22.80
22.40
22.00
740
745
26.40
26.00
25.60
25.20
24.80
24.40
24.00
23.60
23.20
22.80
22.30
745
750
26.70
26.30
25.90
25.50
25.10
24.70
24.30
23.90
23.50
23.10
22.70
750
755
27.10
26.70
26.20
25.80
25.40
25.00
24.60
24.20
23.80
23.40
23.00
755
760
27.40
27.00
26.60
26.20
25.70
25.30
24.90
24.50
24.10
23.70
23.30
760
765
27.70
27.30
26.90
26.50
26.10
25.70
25.20
24.80
24.40
24.00
23.60
765
770
28.00
27.60
27.20
26.80
26.40
26.00
25.60
25.20
24.80
24.30
23.90
770
775
28.30
27.90
27.50
27.10
26.70
26.30
25.90
25.50
25.10
24.70
24.30
775
780
28.60
28.20
27.80
27.40
27.00
26.60
26.20
25.80
25.40
25.00
24.60
780
785
29.00
28.60
28.20
27.70
27.30
26.90
26.50
26.10
25.70
25.30
24.90
785
790
29.30
28.90
28.50
28.10
27.70
27.20
26.80
26.40
26.00
25.60
25.20
790
795
29.60
29.20
28.80
28.40
28.00
27.60
27.20
26.70
26.30
25.90
25.50
795
800
29.90
29.50
29.10
28.70
28.30
27.90
27.50
27.10
26.70
26.30
25.80
800
805
30.20
29.80
29.40
29.00
28.60
28.20
27.80
27.40
27.00
26.60
26.20
805
810
30.60
30.10
29.70
29.30
28.90
28.50
28.10
27.70
27.30
26.90
26.50
810
815
30.90
30.50
30.10
29.70
29.20
28.80
28.40
28.00
27.60
27.20
26.80
815
820
31.20
30.80
30.40
30.00
29.60
29.20
28.70
28.30
27.90
27.50
27.10
820
825
31.50
31.10
30.70
30.30
29.90
29.50
29.10
28.70
28.20
27.80
27.40
825
830
31.80
31.40
31.00
30.60
30.20
29.80
29.40
29.00
28.60
28.20
27.80
830
835
32.10
31.70
31.30
30.90
30.50
30.10
29.70
29.30
28.90
28.50
28.10
835
840
32.50
32.10
31.60
31.20
30.80
30.40
30.00
29.60
29.20
28.80
28.40
840
845
32.80
32.40
32.00
31.60
31.20
30.70
30.30
29.90
29.50
29.10
28.70
845
850
33.10
32.70
32.30
31.90
31.50
31.10
30.70
30.20
29.80
29.40
29.00
850
855
33.40
33.00
32.60
32.20
31.80
31.40
31.00
30.60
30.20
29.70
29.30
855
860
33.70
33.30
32.90
32.50
32.10
31.70
31.30
30.90
30.50
30.10
29.70
860
865
34.10
33.60
33.20
32.80
32.40
32.00
31.60
31.20
30.80
30.40
30.00
865
870
34.40
34.00
33.60
33.10
32.70
32.30
31.90
31.50
31.10
30.70
30.30
870
875
34.70
34.30
33.90
33.50
33.10
32.70
32.20
31.80
31.40
31.00
30.60
875
880
35.00
34.60
34.20
33.80
33.40
33.00
32.60
32.20
31.70
31.30
30.90
880
885
35.30
34.90
34.50
34.10
33.70
33.30
32.90
32.50
32.10
31.70
31.20
885
890
35.60
35.20
34.80
34.40
34.00
33.60
33.20
32.80
32.40
32.00
31.60
890
895
36.00
35.60
35.10
34.70
34.30
33.90
33.50
33.10
32.70
32.30
31.90
895
900
36.30
35.90
35.50
35.10
34.60
34.20
33.80
33.40
33.00
32.60
32.20
900
905
36.60
36.20
35.80
35.40
35.00
34.60
34.20
33.70
33.30
32.90
32.50
905
910
36.90
36.50
36.10
35.70
35.30
34.90
34.50
34.10
33.70
33.20
32.80
910
915
37.20
36.80
36.40
36.00
35.60
35.20
34.80
34.40
34.00
33.60
33.20
915
920
37.60
37.10
36.70
36.30
35.90
35.50
35.10
34.70
34.30
33.90
33.50
920
925
37.90
37.50
37.10
36.60
36.20
35.80
35.40
35.00
34.60
34.20
33.80
MARRIED PERSONS – WEEKLY PAYROLL PERIOD
39
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
925
930
38.20
37.80
37.40
37.00
36.60
36.10
35.70
35.30
34.90
34.50
34.10
930
935
38.50
38.10
37.70
37.30
36.90
36.50
36.10
35.70
35.20
34.80
34.40
935
940
38.80
38.40
38.00
37.60
37.20
36.80
36.40
36.00
35.60
35.20
34.70
940
945
39.10
38.70
38.30
37.90
37.50
37.10
36.70
36.30
35.90
35.50
35.10
945
950
39.50
39.10
38.60
38.20
37.80
37.40
37.00
36.60
36.20
35.80
35.40
950
955
39.80
39.40
39.00
38.60
38.10
37.70
37.30
36.90
36.50
36.10
35.70
955
960
40.10
39.70
39.30
38.90
38.50
38.10
37.60
37.20
36.80
36.40
36.00
960
965
40.40
40.00
39.60
39.20
38.80
38.40
38.00
37.60
37.20
36.70
36.30
965
970
40.70
40.30
39.90
39.50
39.10
38.70
38.30
37.90
37.50
37.10
36.70
970
975
41.00
40.60
40.20
39.80
39.40
39.00
38.60
38.20
37.80
37.40
37.00
975
980
41.40
41.00
40.60
40.10
39.70
39.30
38.90
38.50
38.10
37.70
37.30
980
985
41.70
41.30
40.90
40.50
40.10
39.60
39.20
38.80
38.40
38.00
37.60
985
990
42.00
41.60
41.20
40.80
40.40
40.00
39.60
39.20
38.70
38.30
37.90
990
995
42.30
41.90
41.50
41.10
40.70
40.30
39.90
39.50
39.10
38.70
38.20
995
1,000
42.60
42.20
41.80
41.40
41.00
40.60
40.20
39.80
39.40
39.00
38.60
1,000
1,005
43.00
42.60
42.10
41.70
41.30
40.90
40.50
40.10
39.70
39.30
38.90
1,005
1,010
43.30
42.90
42.50
42.10
41.60
41.20
40.80
40.40
40.00
39.60
39.20
1,010
1,015
43.60
43.20
42.80
42.40
42.00
41.60
41.10
40.70
40.30
39.90
39.50
1,015
1,020
43.90
43.50
43.10
42.70
42.30
41.90
41.50
41.10
40.70
40.20
39.80
1,020
1,025
44.20
43.80
43.40
43.00
42.60
42.20
41.80
41.40
41.00
40.60
40.20
1,025
1,404
0.0636 of the excess over $1025 plus:
44.40
44.00
43.60
43.20
42.80
42.40
41.90
41.50
41.10
40.70
40.30
1,404
5,402
0.053 of the excess over $1404 plus:
68.50
68.10
67.70
67.30
66.90
66.50
66.00
65.60
65.20
64.80
64.40
5,402
and over
0.0765 of the excess over $5402 plus
280.40
280.00
279.60
279.20
278.80
278.40
277.90
277.50
277.10
276.70
276.30
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.40 for each additional exemption
claimed.
SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD
40
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
$ -
$ 150
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
150
160
-
-
-
-
-
-
-
-
-
-
-
160
170
-
-
-
-
-
-
-
-
-
-
-
170
180
-
-
-
-
-
-
-
-
-
-
-
180
190
-
-
-
-
-
-
-
-
-
-
-
190
200
-
-
-
-
-
-
-
-
-
-
-
200
210
-
-
-
-
-
-
-
-
-
-
-
210
220
-
-
-
-
-
-
-
-
-
-
-
220
230
-
-
-
-
-
-
-
-
-
-
-
230
240
-
-
-
-
-
-
-
-
-
-
-
240
250
-
-
-
-
-
-
-
-
-
-
-
250
260
-
-
-
-
-
-
-
-
-
-
-
260
270
0.30
-
-
-
-
-
-
-
-
-
-
270
280
0.60
0.10
-
-
-
-
-
-
-
-
-
280
290
1.00
0.40
-
-
-
-
-
-
-
-
-
290
300
1.30
0.80
0.20
-
-
-
-
-
-
-
-
300
310
1.70
1.10
0.60
-
-
-
-
-
-
-
-
310
320
2.00
1.50
0.90
0.40
-
-
-
-
-
-
-
320
330
2.40
1.80
1.30
0.70
0.20
-
-
-
-
-
-
330
340
2.70
2.20
1.60
1.10
0.60
-
-
-
-
-
-
340
350
3.10
2.50
2.00
1.50
0.90
0.40
-
-
-
-
-
350
360
3.40
2.90
2.40
1.80
1.30
0.70
0.20
-
-
-
-
360
370
3.80
3.30
2.70
2.20
1.60
1.10
0.50
-
-
-
-
370
380
4.10
3.60
3.10
2.50
2.00
1.40
0.90
0.30
-
-
-
380
390
4.50
4.00
3.40
2.90
2.30
1.80
1.20
0.70
0.10
-
-
390
400
4.90
4.30
3.80
3.20
2.70
2.10
1.60
1.00
0.50
-
-
400
410
5.20
4.70
4.10
3.60
3.00
2.50
1.90
1.40
0.90
0.30
-
410
420
5.60
5.00
4.50
3.90
3.40
2.80
2.30
1.80
1.20
0.70
0.10
420
430
5.90
5.40
4.80
4.30
3.70
3.20
2.70
2.10
1.60
1.00
0.50
430
440
6.30
5.70
5.20
4.60
4.10
3.60
3.00
2.50
1.90
1.40
0.80
440
450
6.60
6.10
5.50
5.00
4.40
3.90
3.40
2.80
2.30
1.70
1.20
450
460
7.00
6.40
5.90
5.30
4.80
4.30
3.70
3.20
2.60
2.10
1.50
460
470
7.30
6.80
6.20
5.70
5.20
4.60
4.10
3.50
3.00
2.40
1.90
470
480
7.70
7.10
6.60
6.10
5.50
5.00
4.40
3.90
3.30
2.80
2.20
480
490
8.00
7.50
7.00
6.40
5.90
5.30
4.80
4.20
3.70
3.10
2.60
490
500
8.40
7.90
7.30
6.80
6.20
5.70
5.10
4.60
4.00
3.50
3.00
500
510
8.80
8.20
7.70
7.10
6.60
6.00
5.50
4.90
4.40
3.90
3.30
510
520
9.10
8.60
8.00
7.50
6.90
6.40
5.80
5.30
4.70
4.20
3.70
520
530
9.50
8.90
8.40
7.80
7.30
6.70
6.20
5.60
5.10
4.60
4.00
530
540
9.80
9.30
8.70
8.20
7.60
7.10
6.50
6.00
5.50
4.90
4.40
540
550
10.20
9.60
9.10
8.50
8.00
7.40
6.90
6.40
5.80
5.30
4.70
550
560
10.50
10.00
9.40
8.90
8.30
7.80
7.30
6.70
6.20
5.60
5.10
560
570
10.90
10.30
9.80
9.20
8.70
8.20
7.60
7.10
6.50
6.00
5.40
570
580
11.20
10.70
10.10
9.60
9.10
8.50
8.00
7.40
6.90
6.30
5.80
580
590
11.60
11.00
10.50
10.00
9.40
8.90
8.30
7.80
7.20
6.70
6.10
590
600
11.90
11.40
10.80
10.30
9.80
9.20
8.70
8.10
7.60
7.00
6.50
600
610
12.30
11.70
11.20
10.70
10.10
9.60
9.00
8.50
7.90
7.40
6.80
610
620
12.60
12.10
11.60
11.00
10.50
9.90
9.40
8.80
8.30
7.70
7.20
620
630
13.00
12.50
11.90
11.40
10.80
10.30
9.70
9.20
8.60
8.10
7.60
630
640
13.40
12.80
12.30
11.70
11.20
10.60
10.10
9.50
9.00
8.50
7.90
640
650
13.70
13.20
12.60
12.10
11.50
11.00
10.40
9.90
9.40
8.80
8.30
650
660
14.10
13.50
13.00
12.40
11.90
11.30
10.80
10.20
9.70
9.20
8.60
660
670
14.40
13.90
13.30
12.80
12.20
11.70
11.10
10.60
10.10
9.50
9.00
670
680
14.80
14.20
13.70
13.10
12.60
12.00
11.50
11.00
10.40
9.90
9.30
680
690
15.10
14.60
14.00
13.50
13.00
12.40
11.90
11.30
10.80
10.20
9.70
SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD
41
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
690
700
15.50
15.00
14.40
13.90
13.30
12.80
12.30
11.70
11.20
10.60
10.10
700
710
15.90
15.40
14.80
14.30
13.70
13.20
12.70
12.10
11.60
11.00
10.50
710
720
16.30
15.80
15.20
14.70
14.10
13.60
13.10
12.50
12.00
11.40
10.90
720
730
16.70
16.20
15.60
15.10
14.50
14.00
13.40
12.90
12.40
11.80
11.30
730
740
17.10
16.60
16.00
15.50
14.90
14.40
13.80
13.30
12.80
12.20
11.70
740
750
17.50
17.00
16.40
15.90
15.30
14.80
14.20
13.70
13.20
12.60
12.10
750
760
18.10
17.40
16.80
16.30
15.70
15.20
14.60
14.10
13.50
13.00
12.50
760
770
18.60
17.90
17.20
16.70
16.10
15.60
15.00
14.50
13.90
13.40
12.90
770
780
19.10
18.40
17.70
17.10
16.50
16.00
15.40
14.90
14.30
13.80
13.30
780
790
19.60
18.90
18.20
17.50
16.90
16.40
15.80
15.30
14.70
14.20
13.60
790
800
20.20
19.40
18.70
18.00
17.30
16.80
16.20
15.70
15.10
14.60
14.00
800
810
20.70
20.00
19.20
18.50
17.80
17.20
16.60
16.10
15.50
15.00
14.40
810
820
21.20
20.50
19.80
19.00
18.30
17.60
17.00
16.50
15.90
15.40
14.80
820
830
21.70
21.00
20.30
19.60
18.90
18.10
17.40
16.90
16.30
15.80
15.20
830
840
22.20
21.50
20.80
20.10
19.40
18.70
17.90
17.30
16.70
16.20
15.60
840
850
22.80
22.00
21.30
20.60
19.90
19.20
18.50
17.80
17.10
16.60
16.00
850
860
23.30
22.60
21.80
21.10
20.40
19.70
19.00
18.30
17.60
17.00
16.40
860
870
23.80
23.10
22.40
21.70
20.90
20.20
19.50
18.80
18.10
17.40
16.80
870
880
24.30
23.60
22.90
22.20
21.50
20.70
20.00
19.30
18.60
17.90
17.20
880
890
24.80
24.10
23.40
22.70
22.00
21.30
20.50
19.80
19.10
18.40
17.70
890
900
25.40
24.60
23.90
23.20
22.50
21.80
21.10
20.40
19.60
18.90
18.20
900
910
25.90
25.20
24.50
23.70
23.00
22.30
21.60
20.90
20.20
19.40
18.70
910
920
26.40
25.70
25.00
24.30
23.50
22.80
22.10
21.40
20.70
20.00
19.20
920
930
26.90
26.20
25.50
24.80
24.10
23.30
22.60
21.90
21.20
20.50
19.80
930
940
27.40
26.70
26.00
25.30
24.60
23.90
23.20
22.40
21.70
21.00
20.30
940
950
28.00
27.30
26.50
25.80
25.10
24.40
23.70
23.00
22.20
21.50
20.80
950
960
28.50
27.80
27.10
26.30
25.60
24.90
24.20
23.50
22.80
22.00
21.30
960
970
29.00
28.30
27.60
26.90
26.10
25.40
24.70
24.00
23.30
22.60
21.90
970
980
29.50
28.80
28.10
27.40
26.70
26.00
25.20
24.50
23.80
23.10
22.40
980
990
30.00
29.30
28.60
27.90
27.20
26.50
25.80
25.00
24.30
23.60
22.90
990
1,000
30.60
29.90
29.10
28.40
27.70
27.00
26.30
25.60
24.80
24.10
23.40
1,000
1,010
31.10
30.40
29.70
28.90
28.20
27.50
26.80
26.10
25.40
24.70
23.90
1,010
1,020
31.60
30.90
30.20
29.50
28.70
28.00
27.30
26.60
25.90
25.20
24.50
1,020
1,030
32.10
31.40
30.70
30.00
29.30
28.60
27.80
27.10
26.40
25.70
25.00
1,030
1,040
32.70
31.90
31.20
30.50
29.80
29.10
28.40
27.60
26.90
26.20
25.50
1,040
1,050
33.20
32.50
31.70
31.00
30.30
29.60
28.90
28.20
27.50
26.70
26.00
1,050
1,060
33.70
33.00
32.30
31.50
30.80
30.10
29.40
28.70
28.00
27.30
26.50
1,060
1,070
34.20
33.50
32.80
32.10
31.40
30.60
29.90
29.20
28.50
27.80
27.10
1,070
1,080
34.70
34.00
33.30
32.60
31.90
31.20
30.40
29.70
29.00
28.30
27.60
1,080
1,090
35.30
34.50
33.80
33.10
32.40
31.70
31.00
30.20
29.50
28.80
28.10
1,090
1,100
35.80
35.10
34.30
33.60
32.90
32.20
31.50
30.80
30.10
29.30
28.60
1,100
1,110
36.30
35.60
34.90
34.20
33.40
32.70
32.00
31.30
30.60
29.90
29.10
1,110
1,120
36.80
36.10
35.40
34.70
34.00
33.20
32.50
31.80
31.10
30.40
29.70
1,120
1,130
37.30
36.60
35.90
35.20
34.50
33.80
33.00
32.30
31.60
30.90
30.20
1,130
1,140
37.90
37.10
36.40
35.70
35.00
34.30
33.60
32.90
32.10
31.40
30.70
1,140
1,150
38.40
37.70
37.00
36.20
35.50
34.80
34.10
33.40
32.70
31.90
31.20
1,150
1,160
38.90
38.20
37.50
36.80
36.00
35.30
34.60
33.90
33.20
32.50
31.70
1,160
1,170
39.40
38.70
38.00
37.30
36.60
35.80
35.10
34.40
33.70
33.00
32.30
1,170
1,180
39.90
39.20
38.50
37.80
37.10
36.40
35.70
34.90
34.20
33.50
32.80
1,180
1,190
40.50
39.70
39.00
38.30
37.60
36.90
36.20
35.50
34.70
34.00
33.30
1,190
1,200
41.10
40.30
39.60
38.80
38.10
37.40
36.70
36.00
35.30
34.50
33.80
1,200
1,210
41.70
40.90
40.10
39.40
38.60
37.90
37.20
36.50
35.80
35.10
34.40
1,210
1,220
42.30
41.50
40.70
39.90
39.20
38.50
37.70
37.00
36.30
35.60
34.90
1,220
1,230
42.90
42.10
41.20
40.40
39.70
39.00
38.30
37.50
36.80
36.10
35.40
1,230
1,240
43.50
42.70
41.80
41.00
40.20
39.50
38.80
38.10
37.30
36.60
35.90
SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD
42
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
1,240
1,250
44.10
43.20
42.40
41.60
40.80
40.00
39.30
38.60
37.90
37.20
36.40
1,250
1,260
44.70
43.80
43.00
42.20
41.40
40.60
39.80
39.10
38.40
37.70
37.00
1,260
1,270
45.30
44.40
43.60
42.80
42.00
41.20
40.40
39.60
38.90
38.20
37.50
1,270
1,280
45.80
45.00
44.20
43.40
42.60
41.80
41.00
40.10
39.40
38.70
38.00
1,280
1,290
46.40
45.60
44.80
44.00
43.20
42.40
41.50
40.70
40.00
39.20
38.50
1,290
1,300
47.00
46.20
45.40
44.60
43.80
43.00
42.10
41.30
40.50
39.80
39.00
1,300
1,310
47.60
46.80
46.00
45.20
44.40
43.50
42.70
41.90
41.10
40.30
39.60
1,310
1,320
48.20
47.40
46.60
45.80
45.00
44.10
43.30
42.50
41.70
40.90
40.10
1,320
1,330
48.80
48.00
47.20
46.40
45.60
44.70
43.90
43.10
42.30
41.50
40.70
1,330
1,340
49.40
48.60
47.80
47.00
46.10
45.30
44.50
43.70
42.90
42.10
41.30
1,340
1,350
50.00
49.20
48.40
47.60
46.70
45.90
45.10
44.30
43.50
42.70
41.80
1,350
1,360
50.60
49.80
49.00
48.10
47.30
46.50
45.70
44.90
44.10
43.30
42.40
1,360
1,370
51.20
50.40
49.60
48.70
47.90
47.10
46.30
45.50
44.70
43.80
43.00
1,370
1,380
51.80
51.00
50.20
49.30
48.50
47.70
46.90
46.10
45.30
44.40
43.60
1,380
1,390
52.40
51.60
50.70
49.90
49.10
48.30
47.50
46.70
45.90
45.00
44.20
1,390
1,400
53.00
52.20
51.30
50.50
49.70
48.90
48.10
47.30
46.40
45.60
44.80
1,400
1,410
53.60
52.70
51.90
51.10
50.30
49.50
48.70
47.90
47.00
46.20
45.40
1,410
1,420
54.20
53.30
52.50
51.70
50.90
50.10
49.30
48.40
47.60
46.80
46.00
1,420
1,430
54.70
53.90
53.10
52.30
51.50
50.70
49.90
49.00
48.20
47.40
46.60
1,430
1,440
55.30
54.50
53.70
52.90
52.10
51.30
50.50
49.60
48.80
48.00
47.20
1,440
1,450
55.90
55.10
54.30
53.50
52.70
51.90
51.00
50.20
49.40
48.60
47.80
1,450
1,460
56.50
55.70
54.90
54.10
53.30
52.50
51.60
50.80
50.00
49.20
48.40
1,460
1,470
57.10
56.30
55.50
54.70
53.90
53.00
52.20
51.40
50.60
49.80
49.00
1,470
1,480
57.70
56.90
56.10
55.30
54.50
53.60
52.80
52.00
51.20
50.40
49.60
1,480
1,490
58.30
57.50
56.70
55.90
55.00
54.20
53.40
52.60
51.80
51.00
50.20
1,490
1,500
58.90
58.10
57.30
56.50
55.60
54.80
54.00
53.20
52.40
51.60
50.80
1,500
1,510
59.50
58.70
57.90
57.10
56.20
55.40
54.60
53.80
53.00
52.20
51.30
1,510
1,520
60.10
59.30
58.50
57.60
56.80
56.00
55.20
54.40
53.60
52.80
51.90
1,520
1,530
60.70
59.90
59.10
58.20
57.40
56.60
55.80
55.00
54.20
53.30
52.50
1,530
1,540
61.30
60.50
59.60
58.80
58.00
57.20
56.40
55.60
54.80
53.90
53.10
1,540
1,550
61.90
61.10
60.20
59.40
58.60
57.80
57.00
56.20
55.30
54.50
53.70
1,550
1,560
62.50
61.70
60.80
60.00
59.20
58.40
57.60
56.80
55.90
55.10
54.30
1,560
1,570
63.10
62.20
61.40
60.60
59.80
59.00
58.20
57.40
56.50
55.70
54.90
1,570
1,580
63.70
62.80
62.00
61.20
60.40
59.60
58.80
57.90
57.10
56.30
55.50
1,580
1,590
64.20
63.40
62.60
61.80
61.00
60.20
59.40
58.50
57.70
56.90
56.10
1,590
1,600
64.80
64.00
63.20
62.40
61.60
60.80
59.90
59.10
58.30
57.50
56.70
1,600
1,610
65.40
64.60
63.80
63.00
62.20
61.40
60.50
59.70
58.90
58.10
57.30
1,610
1,620
66.00
65.20
64.40
63.60
62.80
62.00
61.10
60.30
59.50
58.70
57.90
1,620
1,630
66.60
65.80
65.00
64.20
63.40
62.50
61.70
60.90
60.10
59.30
58.50
1,630
1,640
67.20
66.40
65.60
64.80
64.00
63.10
62.30
61.50
60.70
59.90
59.10
1,640
1,650
67.80
67.00
66.20
65.40
64.50
63.70
62.90
62.10
61.30
60.50
59.70
1,650
1,660
68.40
67.60
66.80
66.00
65.10
64.30
63.50
62.70
61.90
61.10
60.20
1,660
1,670
69.00
68.20
67.40
66.50
65.70
64.90
64.10
63.30
62.50
61.70
60.80
1,670
1,680
69.60
68.80
68.00
67.10
66.30
65.50
64.70
63.90
63.10
62.30
61.40
1,680
1,690
70.20
69.40
68.60
67.70
66.90
66.10
65.30
64.50
63.70
62.80
62.00
1,690
1,700
70.80
70.00
69.10
68.30
67.50
66.70
65.90
65.10
64.30
63.40
62.60
1,700
1,710
71.40
70.60
69.70
68.90
68.10
67.30
66.50
65.70
64.80
64.00
63.20
1,710
1,720
72.00
71.10
70.30
69.50
68.70
67.90
67.10
66.30
65.40
64.60
63.80
1,720
1,730
72.60
71.70
70.90
70.10
69.30
68.50
67.70
66.80
66.00
65.20
64.40
1,730
1,740
73.20
72.30
71.50
70.70
69.90
69.10
68.30
67.40
66.60
65.80
65.00
1,740
1,750
73.70
72.90
72.10
71.30
70.50
69.70
68.90
68.00
67.20
66.40
65.60
1,750
1,760
74.30
73.50
72.70
71.90
71.10
70.30
69.40
68.60
67.80
67.00
66.20
1,760
1,770
74.90
74.10
73.30
72.50
71.70
70.90
70.00
69.20
68.40
67.60
66.80
1,770
1,780
75.50
74.70
73.90
73.10
72.30
71.40
70.60
69.80
69.00
68.20
67.40
1,780
1,790
76.10
75.30
74.50
73.70
72.90
72.00
71.20
70.40
69.60
68.80
68.00
SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD
43
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
1,790
1,800
76.70
75.90
75.10
74.30
73.50
72.60
71.80
71.00
70.20
69.40
68.60
1,800
1,810
77.30
76.50
75.70
74.90
74.00
73.20
72.40
71.60
70.80
70.00
69.20
1,810
1,820
77.90
77.10
76.30
75.50
74.60
73.80
73.00
72.20
71.40
70.60
69.70
1,820
1,830
78.50
77.70
76.90
76.00
75.20
74.40
73.60
72.80
72.00
71.20
70.30
1,830
1,840
79.10
78.30
77.50
76.60
75.80
75.00
74.20
73.40
72.60
71.70
70.90
1,840
1,850
79.70
78.90
78.00
77.20
76.40
75.60
74.80
74.00
73.20
72.30
71.50
1,850
1,860
80.30
79.50
78.60
77.80
77.00
76.20
75.40
74.60
73.80
72.90
72.10
1,860
1,870
80.90
80.10
79.20
78.40
77.60
76.80
76.00
75.20
74.30
73.50
72.70
1,870
1,880
81.50
80.60
79.80
79.00
78.20
77.40
76.60
75.80
74.90
74.10
73.30
1,880
1,890
82.10
81.20
80.40
79.60
78.80
78.00
77.20
76.30
75.50
74.70
73.90
1,890
1,900
82.60
81.80
81.00
80.20
79.40
78.60
77.80
76.90
76.10
75.30
74.50
1,900
1,910
83.20
82.40
81.60
80.80
80.00
79.20
78.30
77.50
76.70
75.90
75.10
1,910
1,920
83.80
83.00
82.20
81.40
80.60
79.80
78.90
78.10
77.30
76.50
75.70
1,920
1,930
84.40
83.60
82.80
82.00
81.20
80.40
79.50
78.70
77.90
77.10
76.30
1,930
1,940
85.00
84.20
83.40
82.60
81.80
80.90
80.10
79.30
78.50
77.70
76.90
1,940
1,950
85.60
84.80
84.00
83.20
82.40
81.50
80.70
79.90
79.10
78.30
77.50
1,950
1,960
86.20
85.40
84.60
83.80
82.90
82.10
81.30
80.50
79.70
78.90
78.10
1,960
1,970
86.80
86.00
85.20
84.40
83.50
82.70
81.90
81.10
80.30
79.50
78.60
1,970
1,980
87.40
86.60
85.80
85.00
84.10
83.30
82.50
81.70
80.90
80.10
79.20
1,980
1,990
88.00
87.20
86.40
85.50
84.70
83.90
83.10
82.30
81.50
80.70
79.80
1,990
2,831
0.05936 of the excess over $1,990 plus:
88.30
87.50
86.70
85.80
85.00
84.20
83.40
82.60
81.80
80.90
80.10
2,831
10,805
0.053 of the excess over $2,831 plus:
138.20
137.40
136.60
135.80
134.90
134.10
133.30
132.50
131.70
130.90
130.10
10,805
and over
0.0765 of the excess over $10,805 plus
560.80
560.00
559.20
558.40
557.60
556.80
555.90
555.10
554.30
553.50
552.70
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.80 for each additional exemption
claimed.
MARRIED PERSONS – BIWEEKLY PAYROLL PERIOD
44
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
$ -
$ 210
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
210
220
-
-
-
-
-
-
-
-
-
-
-
220
230
-
-
-
-
-
-
-
-
-
-
-
230
240
-
-
-
-
-
-
-
-
-
-
-
240
250
-
-
-
-
-
-
-
-
-
-
-
250
260
-
-
-
-
-
-
-
-
-
-
-
260
270
-
-
-
-
-
-
-
-
-
-
-
270
280
-
-
-
-
-
-
-
-
-
-
-
280
290
-
-
-
-
-
-
-
-
-
-
-
290
300
-
-
-
-
-
-
-
-
-
-
-
300
310
-
-
-
-
-
-
-
-
-
-
-
310
320
-
-
-
-
-
-
-
-
-
-
-
320
330
-
-
-
-
-
-
-
-
-
-
-
330
340
-
-
-
-
-
-
-
-
-
-
-
340
350
-
-
-
-
-
-
-
-
-
-
-
350
360
-
-
-
-
-
-
-
-
-
-
-
360
370
-
-
-
-
-
-
-
-
-
-
-
370
380
0.40
-
-
-
-
-
-
-
-
-
-
380
390
0.70
0.20
-
-
-
-
-
-
-
-
-
390
400
1.10
0.60
-
-
-
-
-
-
-
-
-
400
410
1.50
0.90
0.40
-
-
-
-
-
-
-
-
410
420
1.80
1.30
0.70
0.20
-
-
-
-
-
-
-
420
430
2.20
1.60
1.10
0.50
-
-
-
-
-
-
-
430
440
2.50
2.00
1.40
0.90
0.30
-
-
-
-
-
-
440
450
2.90
2.30
1.80
1.20
0.70
0.10
-
-
-
-
-
450
460
3.20
2.70
2.10
1.60
1.00
0.50
-
-
-
-
-
460
470
3.60
3.00
2.50
1.90
1.40
0.90
0.30
-
-
-
-
470
480
3.90
3.40
2.80
2.30
1.80
1.20
0.70
0.10
-
-
-
480
490
4.30
3.70
3.20
2.70
2.10
1.60
1.00
0.50
-
-
-
490
500
4.60
4.10
3.60
3.00
2.50
1.90
1.40
0.80
0.30
-
-
500
510
5.00
4.50
3.90
3.40
2.80
2.30
1.70
1.20
0.60
0.10
-
510
520
5.30
4.80
4.30
3.70
3.20
2.60
2.10
1.50
1.00
0.40
-
520
530
5.70
5.20
4.60
4.10
3.50
3.00
2.40
1.90
1.30
0.80
0.30
530
540
6.10
5.50
5.00
4.40
3.90
3.30
2.80
2.20
1.70
1.20
0.60
540
550
6.40
5.90
5.30
4.80
4.20
3.70
3.10
2.60
2.10
1.50
1.00
550
560
6.80
6.20
5.70
5.10
4.60
4.00
3.50
3.00
2.40
1.90
1.30
560
570
7.10
6.60
6.00
5.50
4.90
4.40
3.90
3.30
2.80
2.20
1.70
570
580
7.50
6.90
6.40
5.80
5.30
4.80
4.20
3.70
3.10
2.60
2.00
580
590
7.80
7.30
6.70
6.20
5.60
5.10
4.60
4.00
3.50
2.90
2.40
590
600
8.20
7.60
7.10
6.50
6.00
5.50
4.90
4.40
3.80
3.30
2.70
600
610
8.50
8.00
7.40
6.90
6.40
5.80
5.30
4.70
4.20
3.60
3.10
610
620
8.90
8.30
7.80
7.30
6.70
6.20
5.60
5.10
4.50
4.00
3.40
620
630
9.20
8.70
8.20
7.60
7.10
6.50
6.00
5.40
4.90
4.30
3.80
630
640
9.60
9.10
8.50
8.00
7.40
6.90
6.30
5.80
5.20
4.70
4.20
640
650
10.00
9.40
8.90
8.30
7.80
7.20
6.70
6.10
5.60
5.00
4.50
650
660
10.30
9.80
9.20
8.70
8.10
7.60
7.00
6.50
5.90
5.40
4.90
660
670
10.70
10.10
9.60
9.00
8.50
7.90
7.40
6.80
6.30
5.80
5.20
670
680
11.00
10.50
9.90
9.40
8.80
8.30
7.70
7.20
6.70
6.10
5.60
680
690
11.40
10.80
10.30
9.70
9.20
8.60
8.10
7.60
7.00
6.50
5.90
690
700
11.70
11.20
10.60
10.10
9.50
9.00
8.50
7.90
7.40
6.80
6.30
700
710
12.10
11.50
11.00
10.40
9.90
9.40
8.80
8.30
7.70
7.20
6.60
710
720
12.40
11.90
11.30
10.80
10.30
9.70
9.20
8.60
8.10
7.50
7.00
720
730
12.80
12.20
11.70
11.10
10.60
10.10
9.50
9.00
8.40
7.90
7.30
730
740
13.10
12.60
12.00
11.50
11.00
10.40
9.90
9.30
8.80
8.20
7.70
740
750
13.50
12.90
12.40
11.90
11.30
10.80
10.20
9.70
9.10
8.60
8.00
MARRIED PERSONS – BIWEEKLY PAYROLL PERIOD
45
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
750
760
13.80
13.30
12.80
12.20
11.70
11.10
10.60
10.00
9.50
8.90
8.40
760
770
14.20
13.70
13.10
12.60
12.00
11.50
10.90
10.40
9.80
9.30
8.80
770
780
14.60
14.00
13.50
12.90
12.40
11.80
11.30
10.70
10.20
9.70
9.10
780
790
14.90
14.40
13.80
13.30
12.70
12.20
11.60
11.10
10.60
10.00
9.50
790
800
15.30
14.70
14.20
13.60
13.10
12.50
12.00
11.40
10.90
10.40
9.80
800
810
15.60
15.10
14.50
14.00
13.40
12.90
12.30
11.80
11.30
10.70
10.20
810
820
16.00
15.40
14.90
14.30
13.80
13.20
12.70
12.20
11.60
11.10
10.50
820
830
16.30
15.80
15.20
14.70
14.10
13.60
13.10
12.50
12.00
11.40
10.90
830
840
16.70
16.10
15.60
15.00
14.50
14.00
13.40
12.90
12.30
11.80
11.20
840
850
17.00
16.50
15.90
15.40
14.90
14.30
13.80
13.20
12.70
12.10
11.60
850
860
17.40
16.80
16.30
15.80
15.20
14.70
14.10
13.60
13.00
12.50
11.90
860
870
17.90
17.20
16.70
16.10
15.60
15.00
14.50
13.90
13.40
12.80
12.30
870
880
18.30
17.60
17.00
16.50
15.90
15.40
14.80
14.30
13.70
13.20
12.60
880
890
18.80
18.10
17.40
16.80
16.30
15.70
15.20
14.60
14.10
13.50
13.00
890
900
19.20
18.50
17.80
17.20
16.60
16.10
15.50
15.00
14.40
13.90
13.40
900
910
19.70
19.00
18.30
17.60
17.00
16.40
15.90
15.30
14.80
14.30
13.70
910
920
20.20
19.50
18.70
18.00
17.30
16.80
16.20
15.70
15.20
14.60
14.10
920
930
20.60
19.90
19.20
18.50
17.80
17.10
16.60
16.10
15.50
15.00
14.40
930
940
21.10
20.40
19.70
19.00
18.20
17.50
16.90
16.40
15.90
15.30
14.80
940
950
21.60
20.90
20.10
19.40
18.70
18.00
17.30
16.80
16.20
15.70
15.10
950
960
22.00
21.30
20.60
19.90
19.20
18.50
17.70
17.10
16.60
16.00
15.50
960
970
22.50
21.80
21.10
20.40
19.60
18.90
18.20
17.50
16.90
16.40
15.80
970
980
23.00
22.30
21.50
20.80
20.10
19.40
18.70
18.00
17.30
16.70
16.20
980
990
23.40
22.70
22.00
21.30
20.60
19.90
19.10
18.40
17.70
17.10
16.50
990
1,000
24.00
23.20
22.50
21.80
21.10
20.40
19.70
18.90
18.20
17.50
16.90
1,000
1,010
24.50
23.80
23.10
22.40
21.60
20.90
20.20
19.50
18.80
18.10
17.40
1,010
1,020
25.10
24.40
23.60
22.90
22.20
21.50
20.80
20.10
19.30
18.60
17.90
1,020
1,030
25.60
24.90
24.20
23.50
22.80
22.00
21.30
20.60
19.90
19.20
18.50
1,030
1,040
26.20
25.50
24.80
24.00
23.30
22.60
21.90
21.20
20.50
19.70
19.00
1,040
1,050
26.70
26.00
25.30
24.60
23.90
23.20
22.40
21.70
21.00
20.30
19.60
1,050
1,060
27.30
26.60
25.90
25.20
24.40
23.70
23.00
22.30
21.60
20.90
20.10
1,060
1,070
27.90
27.10
26.40
25.70
25.00
24.30
23.60
22.80
22.10
21.40
20.70
1,070
1,080
28.40
27.70
27.00
26.30
25.60
24.80
24.10
23.40
22.70
22.00
21.30
1,080
1,090
29.00
28.30
27.50
26.80
26.10
25.40
24.70
24.00
23.20
22.50
21.80
1,090
1,100
29.50
28.80
28.10
27.40
26.70
26.00
25.20
24.50
23.80
23.10
22.40
1,100
1,110
30.10
29.40
28.70
27.90
27.20
26.50
25.80
25.10
24.40
23.70
22.90
1,110
1,120
30.60
29.90
29.20
28.50
27.80
27.10
26.40
25.60
24.90
24.20
23.50
1,120
1,130
31.20
30.50
29.80
29.10
28.30
27.60
26.90
26.20
25.50
24.80
24.10
1,130
1,140
31.80
31.00
30.30
29.60
28.90
28.20
27.50
26.80
26.00
25.30
24.60
1,140
1,150
32.30
31.60
30.90
30.20
29.50
28.70
28.00
27.30
26.60
25.90
25.20
1,150
1,160
32.90
32.20
31.40
30.70
30.00
29.30
28.60
27.90
27.20
26.40
25.70
1,160
1,170
33.40
32.70
32.00
31.30
30.60
29.90
29.10
28.40
27.70
27.00
26.30
1,170
1,180
34.00
33.30
32.60
31.80
31.10
30.40
29.70
29.00
28.30
27.60
26.80
1,180
1,190
34.60
33.80
33.10
32.40
31.70
31.00
30.30
29.50
28.80
28.10
27.40
1,190
1,200
35.10
34.40
33.70
33.00
32.20
31.50
30.80
30.10
29.40
28.70
28.00
1,200
1,210
35.70
35.00
34.20
33.50
32.80
32.10
31.40
30.70
29.90
29.20
28.50
1,210
1,220
36.20
35.50
34.80
34.10
33.40
32.60
31.90
31.20
30.50
29.80
29.10
1,220
1,230
36.80
36.10
35.40
34.60
33.90
33.20
32.50
31.80
31.10
30.30
29.60
1,230
1,240
37.30
36.60
35.90
35.20
34.50
33.80
33.10
32.30
31.60
30.90
30.20
1,240
1,250
37.90
37.20
36.50
35.80
35.00
34.30
33.60
32.90
32.20
31.50
30.70
1,250
1,260
38.50
37.70
37.00
36.30
35.60
34.90
34.20
33.50
32.70
32.00
31.30
1,260
1,270
39.00
38.30
37.60
36.90
36.20
35.40
34.70
34.00
33.30
32.60
31.90
1,270
1,280
39.60
38.90
38.10
37.40
36.70
36.00
35.30
34.60
33.90
33.10
32.40
1,280
1,290
40.10
39.40
38.70
38.00
37.30
36.60
35.80
35.10
34.40
33.70
33.00
1,290
1,300
40.80
40.00
39.30
38.50
37.80
37.10
36.40
35.70
35.00
34.30
33.50
MARRIED PERSONS – BIWEEKLY PAYROLL PERIOD
46
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
1,300
1,310
41.40
40.60
39.80
39.10
38.40
37.70
37.00
36.20
35.50
34.80
34.10
1,310
1,320
42.00
41.20
40.40
39.70
38.90
38.20
37.50
36.80
36.10
35.40
34.70
1,320
1,330
42.70
41.90
41.00
40.20
39.50
38.80
38.10
37.40
36.60
35.90
35.20
1,330
1,340
43.30
42.50
41.70
40.90
40.10
39.30
38.60
37.90
37.20
36.50
35.80
1,340
1,350
43.90
43.10
42.30
41.50
40.70
39.90
39.20
38.50
37.80
37.00
36.30
1,350
1,360
44.60
43.80
42.90
42.10
41.30
40.50
39.70
39.00
38.30
37.60
36.90
1,360
1,370
45.20
44.40
43.60
42.80
42.00
41.10
40.30
39.60
38.90
38.20
37.40
1,370
1,380
45.80
45.00
44.20
43.40
42.60
41.80
41.00
40.10
39.40
38.70
38.00
1,380
1,390
46.50
45.70
44.90
44.00
43.20
42.40
41.60
40.80
40.00
39.30
38.60
1,390
1,400
47.10
46.30
45.50
44.70
43.90
43.00
42.20
41.40
40.60
39.80
39.10
1,400
1,410
47.80
46.90
46.10
45.30
44.50
43.70
42.90
42.00
41.20
40.40
39.70
1,410
1,420
48.40
47.60
46.80
45.90
45.10
44.30
43.50
42.70
41.90
41.10
40.20
1,420
1,430
49.00
48.20
47.40
46.60
45.80
45.00
44.10
43.30
42.50
41.70
40.90
1,430
1,440
49.70
48.80
48.00
47.20
46.40
45.60
44.80
44.00
43.10
42.30
41.50
1,440
1,450
50.30
49.50
48.70
47.90
47.00
46.20
45.40
44.60
43.80
43.00
42.10
1,450
1,460
50.90
50.10
49.30
48.50
47.70
46.90
46.00
45.20
44.40
43.60
42.80
1,460
1,470
51.60
50.80
49.90
49.10
48.30
47.50
46.70
45.90
45.00
44.20
43.40
1,470
1,480
52.20
51.40
50.60
49.80
48.90
48.10
47.30
46.50
45.70
44.90
44.10
1,480
1,490
52.80
52.00
51.20
50.40
49.60
48.80
48.00
47.10
46.30
45.50
44.70
1,490
1,500
53.50
52.70
51.80
51.00
50.20
49.40
48.60
47.80
47.00
46.10
45.30
1,500
1,510
54.10
53.30
52.50
51.70
50.90
50.00
49.20
48.40
47.60
46.80
46.00
1,510
1,520
54.80
53.90
53.10
52.30
51.50
50.70
49.90
49.00
48.20
47.40
46.60
1,520
1,530
55.40
54.60
53.80
52.90
52.10
51.30
50.50
49.70
48.90
48.00
47.20
1,530
1,540
56.00
55.20
54.40
53.60
52.80
51.90
51.10
50.30
49.50
48.70
47.90
1,540
1,550
56.70
55.80
55.00
54.20
53.40
52.60
51.80
51.00
50.10
49.30
48.50
1,550
1,560
57.30
56.50
55.70
54.80
54.00
53.20
52.40
51.60
50.80
50.00
49.10
1,560
1,570
57.90
57.10
56.30
55.50
54.70
53.90
53.00
52.20
51.40
50.60
49.80
1,570
1,580
58.60
57.80
56.90
56.10
55.30
54.50
53.70
52.90
52.00
51.20
50.40
1,580
1,590
59.20
58.40
57.60
56.80
55.90
55.10
54.30
53.50
52.70
51.90
51.10
1,590
1,600
59.80
59.00
58.20
57.40
56.60
55.80
54.90
54.10
53.30
52.50
51.70
1,600
1,610
60.50
59.70
58.80
58.00
57.20
56.40
55.60
54.80
54.00
53.10
52.30
1,610
1,620
61.10
60.30
59.50
58.70
57.90
57.00
56.20
55.40
54.60
53.80
53.00
1,620
1,630
61.70
60.90
60.10
59.30
58.50
57.70
56.90
56.00
55.20
54.40
53.60
1,630
1,640
62.40
61.60
60.80
59.90
59.10
58.30
57.50
56.70
55.90
55.00
54.20
1,640
1,650
63.00
62.20
61.40
60.60
59.80
58.90
58.10
57.30
56.50
55.70
54.90
1,650
1,660
63.70
62.80
62.00
61.20
60.40
59.60
58.80
57.90
57.10
56.30
55.50
1,660
1,670
64.30
63.50
62.70
61.80
61.00
60.20
59.40
58.60
57.80
57.00
56.10
1,670
1,680
64.90
64.10
63.30
62.50
61.70
60.90
60.00
59.20
58.40
57.60
56.80
1,680
1,690
65.60
64.70
63.90
63.10
62.30
61.50
60.70
59.90
59.00
58.20
57.40
1,690
1,700
66.20
65.40
64.60
63.80
62.90
62.10
61.30
60.50
59.70
58.90
58.00
1,700
1,710
66.80
66.00
65.20
64.40
63.60
62.80
61.90
61.10
60.30
59.50
58.70
1,710
1,720
67.50
66.70
65.80
65.00
64.20
63.40
62.60
61.80
60.90
60.10
59.30
1,720
1,730
68.10
67.30
66.50
65.70
64.80
64.00
63.20
62.40
61.60
60.80
60.00
1,730
1,740
68.70
67.90
67.10
66.30
65.50
64.70
63.90
63.00
62.20
61.40
60.60
1,740
1,750
69.40
68.60
67.70
66.90
66.10
65.30
64.50
63.70
62.90
62.00
61.20
1,750
1,760
70.00
69.20
68.40
67.60
66.80
65.90
65.10
64.30
63.50
62.70
61.90
1,760
1,770
70.70
69.80
69.00
68.20
67.40
66.60
65.80
64.90
64.10
63.30
62.50
1,770
1,780
71.30
70.50
69.70
68.80
68.00
67.20
66.40
65.60
64.80
63.90
63.10
1,780
1,790
71.90
71.10
70.30
69.50
68.70
67.80
67.00
66.20
65.40
64.60
63.80
1,790
1,800
72.60
71.70
70.90
70.10
69.30
68.50
67.70
66.90
66.00
65.20
64.40
1,800
1,810
73.20
72.40
71.60
70.70
69.90
69.10
68.30
67.50
66.70
65.90
65.00
1,810
1,820
73.80
73.00
72.20
71.40
70.60
69.80
68.90
68.10
67.30
66.50
65.70
1,820
1,830
74.50
73.70
72.80
72.00
71.20
70.40
69.60
68.80
67.90
67.10
66.30
1,830
1,840
75.10
74.30
73.50
72.70
71.80
71.00
70.20
69.40
68.60
67.80
67.00
1,840
1,850
75.70
74.90
74.10
73.30
72.50
71.70
70.80
70.00
69.20
68.40
67.60
MARRIED PERSONS – BIWEEKLY PAYROLL PERIOD
47
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
1,850
1,860
76.40
75.60
74.70
73.90
73.10
72.30
71.50
70.70
69.90
69.00
68.20
1,860
1,870
77.00
76.20
75.40
74.60
73.80
72.90
72.10
71.30
70.50
69.70
68.90
1,870
1,880
77.60
76.80
76.00
75.20
74.40
73.60
72.80
71.90
71.10
70.30
69.50
1,880
1,890
78.30
77.50
76.70
75.80
75.00
74.20
73.40
72.60
71.80
70.90
70.10
1,890
1,900
78.90
78.10
77.30
76.50
75.70
74.80
74.00
73.20
72.40
71.60
70.80
1,900
1,910
79.60
78.70
77.90
77.10
76.30
75.50
74.70
73.80
73.00
72.20
71.40
1,910
1,920
80.20
79.40
78.60
77.70
76.90
76.10
75.30
74.50
73.70
72.90
72.00
1,920
1,930
80.80
80.00
79.20
78.40
77.60
76.80
75.90
75.10
74.30
73.50
72.70
1,930
1,940
81.50
80.60
79.80
79.00
78.20
77.40
76.60
75.80
74.90
74.10
73.30
1,940
1,950
82.10
81.30
80.50
79.70
78.80
78.00
77.20
76.40
75.60
74.80
73.90
1,950
1,960
82.70
81.90
81.10
80.30
79.50
78.70
77.80
77.00
76.20
75.40
74.60
1,960
1,970
83.40
82.60
81.70
80.90
80.10
79.30
78.50
77.70
76.80
76.00
75.20
1,970
1,980
84.00
83.20
82.40
81.60
80.70
79.90
79.10
78.30
77.50
76.70
75.90
1,980
1,990
84.60
83.80
83.00
82.20
81.40
80.60
79.80
78.90
78.10
77.30
76.50
1,990
2,000
85.30
84.50
83.60
82.80
82.00
81.20
80.40
79.60
78.80
77.90
77.10
2,000
2,010
85.90
85.10
84.30
83.50
82.70
81.80
81.00
80.20
79.40
78.60
77.80
2,010
2,020
86.60
85.70
84.90
84.10
83.30
82.50
81.70
80.80
80.00
79.20
78.40
2,020
2,030
87.20
86.40
85.60
84.70
83.90
83.10
82.30
81.50
80.70
79.80
79.00
2,030
2,040
87.80
87.00
86.20
85.40
84.60
83.70
82.90
82.10
81.30
80.50
79.70
2,040
2,050
88.50
87.60
86.80
86.00
85.20
84.40
83.60
82.80
81.90
81.10
80.30
2,050
2,808
0.0636 of the excess over $2,050 plus:
88.80
88.00
87.10
86.30
85.50
84.70
83.90
83.10
82.30
81.40
80.60
2,808
10,805
0.053 of the excess over $2,808 plus:
137.00
136.20
135.40
134.50
133.70
132.90
132.10
131.30
130.50
129.60
128.80
10,805
and over
0.0765 of the excess over $10,805 plus
560.80
560.00
559.20
558.40
557.60
556.80
555.90
555.10
554.30
553.50
552.70
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.80 for each additional exemption
claimed.
SINGLE PERSONS – SEMI-MONTHLY PAYROLL PERIOD
48
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
$ -
$ 170
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
170
180
-
-
-
-
-
-
-
-
-
-
-
180
190
-
-
-
-
-
-
-
-
-
-
-
190
200
-
-
-
-
-
-
-
-
-
-
-
200
210
-
-
-
-
-
-
-
-
-
-
-
210
220
-
-
-
-
-
-
-
-
-
-
-
220
230
-
-
-
-
-
-
-
-
-
-
-
230
240
-
-
-
-
-
-
-
-
-
-
-
240
250
-
-
-
-
-
-
-
-
-
-
-
250
260
-
-
-
-
-
-
-
-
-
-
-
260
270
-
-
-
-
-
-
-
-
-
-
-
270
280
-
-
-
-
-
-
-
-
-
-
-
280
290
0.20
-
-
-
-
-
-
-
-
-
-
290
300
0.60
-
-
-
-
-
-
-
-
-
-
300
310
0.90
0.30
-
-
-
-
-
-
-
-
-
310
320
1.30
0.70
0.10
-
-
-
-
-
-
-
-
320
330
1.60
1.00
0.40
-
-
-
-
-
-
-
-
330
340
2.00
1.40
0.80
0.20
-
-
-
-
-
-
-
340
350
2.30
1.70
1.10
0.60
-
-
-
-
-
-
-
350
360
2.70
2.10
1.50
0.90
0.30
-
-
-
-
-
-
360
370
3.00
2.40
1.90
1.30
0.70
0.10
-
-
-
-
-
370
380
3.40
2.80
2.20
1.60
1.00
0.40
-
-
-
-
-
380
390
3.70
3.20
2.60
2.00
1.40
0.80
0.20
-
-
-
-
390
400
4.10
3.50
2.90
2.30
1.70
1.10
0.60
-
-
-
-
400
410
4.50
3.90
3.30
2.70
2.10
1.50
0.90
0.30
-
-
-
410
420
4.80
4.20
3.60
3.00
2.40
1.90
1.30
0.70
0.10
-
-
420
430
5.20
4.60
4.00
3.40
2.80
2.20
1.60
1.00
0.40
-
-
430
440
5.50
4.90
4.30
3.70
3.20
2.60
2.00
1.40
0.80
0.20
-
440
450
5.90
5.30
4.70
4.10
3.50
2.90
2.30
1.70
1.10
0.60
-
450
460
6.20
5.60
5.00
4.50
3.90
3.30
2.70
2.10
1.50
0.90
0.30
460
470
6.60
6.00
5.40
4.80
4.20
3.60
3.00
2.40
1.90
1.30
0.70
470
480
6.90
6.30
5.70
5.20
4.60
4.00
3.40
2.80
2.20
1.60
1.00
480
490
7.30
6.70
6.10
5.50
4.90
4.30
3.70
3.20
2.60
2.00
1.40
490
500
7.60
7.00
6.50
5.90
5.30
4.70
4.10
3.50
2.90
2.30
1.70
500
510
8.00
7.40
6.80
6.20
5.60
5.00
4.50
3.90
3.30
2.70
2.10
510
520
8.30
7.80
7.20
6.60
6.00
5.40
4.80
4.20
3.60
3.00
2.40
520
530
8.70
8.10
7.50
6.90
6.30
5.70
5.20
4.60
4.00
3.40
2.80
530
540
9.10
8.50
7.90
7.30
6.70
6.10
5.50
4.90
4.30
3.70
3.20
540
550
9.40
8.80
8.20
7.60
7.00
6.50
5.90
5.30
4.70
4.10
3.50
550
560
9.80
9.20
8.60
8.00
7.40
6.80
6.20
5.60
5.00
4.50
3.90
560
570
10.10
9.50
8.90
8.30
7.80
7.20
6.60
6.00
5.40
4.80
4.20
570
580
10.50
9.90
9.30
8.70
8.10
7.50
6.90
6.30
5.70
5.20
4.60
580
590
10.80
10.20
9.60
9.10
8.50
7.90
7.30
6.70
6.10
5.50
4.90
590
600
11.20
10.60
10.00
9.40
8.80
8.20
7.60
7.00
6.50
5.90
5.30
600
610
11.50
10.90
10.40
9.80
9.20
8.60
8.00
7.40
6.80
6.20
5.60
610
620
11.90
11.30
10.70
10.10
9.50
8.90
8.30
7.80
7.20
6.60
6.00
620
630
12.20
11.60
11.10
10.50
9.90
9.30
8.70
8.10
7.50
6.90
6.30
630
640
12.60
12.00
11.40
10.80
10.20
9.60
9.10
8.50
7.90
7.30
6.70
640
650
12.90
12.40
11.80
11.20
10.60
10.00
9.40
8.80
8.20
7.60
7.00
650
660
13.30
12.70
12.10
11.50
10.90
10.40
9.80
9.20
8.60
8.00
7.40
660
670
13.70
13.10
12.50
11.90
11.30
10.70
10.10
9.50
8.90
8.30
7.80
670
680
14.00
13.40
12.80
12.20
11.60
11.10
10.50
9.90
9.30
8.70
8.10
680
690
14.40
13.80
13.20
12.60
12.00
11.40
10.80
10.20
9.60
9.10
8.50
690
700
14.70
14.10
13.50
12.90
12.40
11.80
11.20
10.60
10.00
9.40
8.80
700
710
15.10
14.50
13.90
13.30
12.70
12.10
11.50
10.90
10.40
9.80
9.20
SINGLE PERSONS – SEMI-MONTHLY PAYROLL PERIOD
49
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
710
720
15.40
14.80
14.20
13.70
13.10
12.50
11.90
11.30
10.70
10.10
9.50
720
730
15.80
15.20
14.60
14.00
13.40
12.80
12.20
11.60
11.10
10.50
9.90
730
740
16.10
15.50
15.00
14.40
13.80
13.20
12.60
12.00
11.40
10.80
10.20
740
750
16.50
15.90
15.30
14.70
14.10
13.60
13.00
12.40
11.80
11.20
10.60
750
760
16.90
16.30
15.70
15.10
14.50
14.00
13.40
12.80
12.20
11.60
11.00
760
770
17.30
16.70
16.10
15.50
14.90
14.30
13.80
13.20
12.60
12.00
11.40
770
780
17.70
17.10
16.50
15.90
15.30
14.70
14.20
13.60
13.00
12.40
11.80
780
790
18.10
17.50
16.90
16.30
15.70
15.10
14.60
14.00
13.40
12.80
12.20
790
800
18.50
17.90
17.30
16.70
16.10
15.50
14.90
14.40
13.80
13.20
12.60
800
810
18.90
18.30
17.70
17.10
16.50
15.90
15.30
14.80
14.20
13.60
13.00
810
820
19.40
18.70
18.10
17.50
16.90
16.30
15.70
15.20
14.60
14.00
13.40
820
830
19.90
19.20
18.50
17.90
17.30
16.70
16.10
15.50
15.00
14.40
13.80
830
840
20.50
19.70
18.90
18.30
17.70
17.10
16.50
15.90
15.40
14.80
14.20
840
850
21.00
20.20
19.40
18.70
18.10
17.50
16.90
16.30
15.80
15.20
14.60
850
860
21.50
20.70
20.00
19.20
18.50
17.90
17.30
16.70
16.10
15.60
15.00
860
870
22.00
21.30
20.50
19.70
18.90
18.30
17.70
17.10
16.50
16.00
15.40
870
880
22.50
21.80
21.00
20.20
19.40
18.70
18.10
17.50
16.90
16.30
15.80
880
890
23.10
22.30
21.50
20.70
20.00
19.20
18.50
17.90
17.30
16.70
16.20
890
900
23.60
22.80
22.00
21.30
20.50
19.70
18.90
18.30
17.70
17.10
16.60
900
910
24.10
23.30
22.60
21.80
21.00
20.20
19.50
18.70
18.10
17.50
16.90
910
920
24.60
23.90
23.10
22.30
21.50
20.80
20.00
19.20
18.50
17.90
17.30
920
930
25.20
24.40
23.60
22.80
22.10
21.30
20.50
19.70
19.00
18.30
17.70
930
940
25.70
24.90
24.10
23.30
22.60
21.80
21.00
20.20
19.50
18.70
18.10
940
950
26.20
25.40
24.60
23.90
23.10
22.30
21.50
20.80
20.00
19.20
18.50
950
960
26.70
25.90
25.20
24.40
23.60
22.80
22.10
21.30
20.50
19.70
19.00
960
970
27.20
26.50
25.70
24.90
24.10
23.40
22.60
21.80
21.00
20.30
19.50
970
980
27.80
27.00
26.20
25.40
24.70
23.90
23.10
22.30
21.60
20.80
20.00
980
990
28.30
27.50
26.70
26.00
25.20
24.40
23.60
22.90
22.10
21.30
20.50
990
1,000
28.80
28.00
27.20
26.50
25.70
24.90
24.10
23.40
22.60
21.80
21.00
1,000
1,010
29.30
28.50
27.80
27.00
26.20
25.40
24.70
23.90
23.10
22.30
21.60
1,010
1,020
29.80
29.10
28.30
27.50
26.70
26.00
25.20
24.40
23.60
22.90
22.10
1,020
1,030
30.40
29.60
28.80
28.00
27.30
26.50
25.70
24.90
24.20
23.40
22.60
1,030
1,040
30.90
30.10
29.30
28.60
27.80
27.00
26.20
25.50
24.70
23.90
23.10
1,040
1,050
31.40
30.60
29.90
29.10
28.30
27.50
26.80
26.00
25.20
24.40
23.70
1,050
1,060
31.90
31.10
30.40
29.60
28.80
28.00
27.30
26.50
25.70
24.90
24.20
1,060
1,070
32.40
31.70
30.90
30.10
29.30
28.60
27.80
27.00
26.20
25.50
24.70
1,070
1,080
33.00
32.20
31.40
30.60
29.90
29.10
28.30
27.50
26.80
26.00
25.20
1,080
1,090
33.50
32.70
31.90
31.20
30.40
29.60
28.80
28.10
27.30
26.50
25.70
1,090
1,100
34.00
33.20
32.50
31.70
30.90
30.10
29.40
28.60
27.80
27.00
26.30
1,100
1,110
34.50
33.80
33.00
32.20
31.40
30.70
29.90
29.10
28.30
27.60
26.80
1,110
1,120
35.00
34.30
33.50
32.70
31.90
31.20
30.40
29.60
28.80
28.10
27.30
1,120
1,130
35.60
34.80
34.00
33.20
32.50
31.70
30.90
30.10
29.40
28.60
27.80
1,130
1,140
36.10
35.30
34.50
33.80
33.00
32.20
31.40
30.70
29.90
29.10
28.30
1,140
1,150
36.60
35.80
35.10
34.30
33.50
32.70
32.00
31.20
30.40
29.60
28.90
1,150
1,160
37.10
36.40
35.60
34.80
34.00
33.30
32.50
31.70
30.90
30.20
29.40
1,160
1,170
37.70
36.90
36.10
35.30
34.60
33.80
33.00
32.20
31.50
30.70
29.90
1,170
1,180
38.20
37.40
36.60
35.80
35.10
34.30
33.50
32.70
32.00
31.20
30.40
1,180
1,190
38.70
37.90
37.10
36.40
35.60
34.80
34.00
33.30
32.50
31.70
30.90
1,190
1,200
39.20
38.40
37.70
36.90
36.10
35.30
34.60
33.80
33.00
32.20
31.50
1,200
1,210
39.70
39.00
38.20
37.40
36.60
35.90
35.10
34.30
33.50
32.80
32.00
1,210
1,220
40.30
39.50
38.70
37.90
37.20
36.40
35.60
34.80
34.10
33.30
32.50
1,220
1,230
40.80
40.00
39.20
38.50
37.70
36.90
36.10
35.40
34.60
33.80
33.00
1,230
1,240
41.30
40.50
39.70
39.00
38.20
37.40
36.60
35.90
35.10
34.30
33.50
1,240
1,250
41.80
41.00
40.30
39.50
38.70
37.90
37.20
36.40
35.60
34.80
34.10
1,250
1,260
42.30
41.60
40.80
40.00
39.20
38.50
37.70
36.90
36.10
35.40
34.60
SINGLE PERSONS – SEMI-MONTHLY PAYROLL PERIOD
50
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
1,260
1,270
42.90
42.10
41.30
40.50
39.80
39.00
38.20
37.40
36.70
35.90
35.10
1,270
1,280
43.40
42.60
41.80
41.10
40.30
39.50
38.70
38.00
37.20
36.40
35.60
1,280
1,290
44.00
43.10
42.40
41.60
40.80
40.00
39.30
38.50
37.70
36.90
36.20
1,290
1,300
44.50
43.70
42.90
42.10
41.30
40.50
39.80
39.00
38.20
37.40
36.70
1,300
1,310
45.10
44.30
43.40
42.60
41.80
41.10
40.30
39.50
38.70
38.00
37.20
1,310
1,320
45.70
44.80
44.00
43.10
42.40
41.60
40.80
40.00
39.30
38.50
37.70
1,320
1,330
46.30
45.40
44.60
43.70
42.90
42.10
41.30
40.60
39.80
39.00
38.20
1,330
1,340
46.90
46.00
45.20
44.30
43.40
42.60
41.90
41.10
40.30
39.50
38.80
1,340
1,350
47.50
46.60
45.70
44.90
44.00
43.20
42.40
41.60
40.80
40.10
39.30
1,350
1,360
48.10
47.20
46.30
45.50
44.60
43.70
42.90
42.10
41.30
40.60
39.80
1,360
1,370
48.70
47.80
46.90
46.10
45.20
44.30
43.40
42.60
41.90
41.10
40.30
1,370
1,380
49.30
48.40
47.50
46.60
45.80
44.90
44.00
43.20
42.40
41.60
40.80
1,380
1,390
49.90
49.00
48.10
47.20
46.40
45.50
44.60
43.70
42.90
42.10
41.40
1,390
1,400
50.50
49.60
48.70
47.80
46.90
46.10
45.20
44.30
43.40
42.70
41.90
1,400
1,410
51.10
50.20
49.30
48.40
47.50
46.70
45.80
44.90
44.00
43.20
42.40
1,410
1,420
51.70
50.80
49.90
49.00
48.10
47.30
46.40
45.50
44.60
43.70
42.90
1,420
1,430
52.30
51.40
50.50
49.60
48.70
47.80
47.00
46.10
45.20
44.30
43.40
1,430
1,440
52.90
52.00
51.10
50.20
49.30
48.40
47.60
46.70
45.80
44.90
44.00
1,440
1,450
53.50
52.60
51.70
50.80
49.90
49.00
48.20
47.30
46.40
45.50
44.60
1,450
1,460
54.00
53.20
52.30
51.40
50.50
49.60
48.70
47.90
47.00
46.10
45.20
1,460
1,470
54.60
53.80
52.90
52.00
51.10
50.20
49.30
48.50
47.60
46.70
45.80
1,470
1,480
55.20
54.30
53.50
52.60
51.70
50.80
49.90
49.00
48.20
47.30
46.40
1,480
1,490
55.80
54.90
54.10
53.20
52.30
51.40
50.50
49.60
48.80
47.90
47.00
1,490
1,500
56.40
55.50
54.70
53.80
52.90
52.00
51.10
50.20
49.40
48.50
47.60
1,500
1,510
57.00
56.10
55.20
54.40
53.50
52.60
51.70
50.80
49.90
49.10
48.20
1,510
1,520
57.60
56.70
55.80
55.00
54.10
53.20
52.30
51.40
50.50
49.70
48.80
1,520
1,530
58.20
57.30
56.40
55.50
54.70
53.80
52.90
52.00
51.10
50.20
49.40
1,530
1,540
58.80
57.90
57.00
56.10
55.30
54.40
53.50
52.60
51.70
50.80
50.00
1,540
1,550
59.40
58.50
57.60
56.70
55.90
55.00
54.10
53.20
52.30
51.40
50.60
1,550
1,560
60.00
59.10
58.20
57.30
56.40
55.60
54.70
53.80
52.90
52.00
51.10
1,560
1,570
60.60
59.70
58.80
57.90
57.00
56.20
55.30
54.40
53.50
52.60
51.70
1,570
1,580
61.20
60.30
59.40
58.50
57.60
56.80
55.90
55.00
54.10
53.20
52.30
1,580
1,590
61.80
60.90
60.00
59.10
58.20
57.30
56.50
55.60
54.70
53.80
52.90
1,590
1,600
62.40
61.50
60.60
59.70
58.80
57.90
57.10
56.20
55.30
54.40
53.50
1,600
1,610
62.90
62.10
61.20
60.30
59.40
58.50
57.60
56.80
55.90
55.00
54.10
1,610
1,620
63.50
62.70
61.80
60.90
60.00
59.10
58.20
57.40
56.50
55.60
54.70
1,620
1,630
64.10
63.30
62.40
61.50
60.60
59.70
58.80
58.00
57.10
56.20
55.30
1,630
1,640
64.70
63.80
63.00
62.10
61.20
60.30
59.40
58.50
57.70
56.80
55.90
1,640
1,650
65.30
64.40
63.60
62.70
61.80
60.90
60.00
59.10
58.30
57.40
56.50
1,650
1,660
65.90
65.00
64.10
63.30
62.40
61.50
60.60
59.70
58.80
58.00
57.10
1,660
1,670
66.50
65.60
64.70
63.90
63.00
62.10
61.20
60.30
59.40
58.60
57.70
1,670
1,680
67.10
66.20
65.30
64.50
63.60
62.70
61.80
60.90
60.00
59.20
58.30
1,680
1,690
67.70
66.80
65.90
65.00
64.20
63.30
62.40
61.50
60.60
59.70
58.90
1,690
1,700
68.30
67.40
66.50
65.60
64.80
63.90
63.00
62.10
61.20
60.30
59.50
1,700
1,710
68.90
68.00
67.10
66.20
65.40
64.50
63.60
62.70
61.80
60.90
60.10
1,710
1,720
69.50
68.60
67.70
66.80
65.90
65.10
64.20
63.30
62.40
61.50
60.60
1,720
1,730
70.10
69.20
68.30
67.40
66.50
65.70
64.80
63.90
63.00
62.10
61.20
1,730
1,740
70.70
69.80
68.90
68.00
67.10
66.20
65.40
64.50
63.60
62.70
61.80
1,740
1,750
71.30
70.40
69.50
68.60
67.70
66.80
66.00
65.10
64.20
63.30
62.40
1,750
1,760
71.90
71.00
70.10
69.20
68.30
67.40
66.60
65.70
64.80
63.90
63.00
1,760
1,770
72.40
71.60
70.70
69.80
68.90
68.00
67.10
66.30
65.40
64.50
63.60
1,770
1,780
73.00
72.20
71.30
70.40
69.50
68.60
67.70
66.90
66.00
65.10
64.20
1,780
1,790
73.60
72.70
71.90
71.00
70.10
69.20
68.30
67.40
66.60
65.70
64.80
1,790
1,800
74.20
73.30
72.50
71.60
70.70
69.80
68.90
68.00
67.20
66.30
65.40
1,800
1,810
74.80
73.90
73.10
72.20
71.30
70.40
69.50
68.60
67.80
66.90
66.00
SINGLE PERSONS – SEMI-MONTHLY PAYROLL PERIOD
51
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
1,810
1,820
75.40
74.50
73.60
72.80
71.90
71.00
70.10
69.20
68.30
67.50
66.60
1,820
1,830
76.00
75.10
74.20
73.40
72.50
71.60
70.70
69.80
68.90
68.10
67.20
1,830
1,840
76.60
75.70
74.80
74.00
73.10
72.20
71.30
70.40
69.50
68.70
67.80
1,840
1,850
77.20
76.30
75.40
74.50
73.70
72.80
71.90
71.00
70.10
69.20
68.40
1,850
1,860
77.80
76.90
76.00
75.10
74.30
73.40
72.50
71.60
70.70
69.80
69.00
1,860
1,870
78.40
77.50
76.60
75.70
74.80
74.00
73.10
72.20
71.30
70.40
69.50
1,870
1,880
79.00
78.10
77.20
76.30
75.40
74.60
73.70
72.80
71.90
71.00
70.10
1,880
1,890
79.60
78.70
77.80
76.90
76.00
75.20
74.30
73.40
72.50
71.60
70.70
1,890
1,900
80.20
79.30
78.40
77.50
76.60
75.70
74.90
74.00
73.10
72.20
71.30
1,900
1,910
80.80
79.90
79.00
78.10
77.20
76.30
75.50
74.60
73.70
72.80
71.90
1,910
1,920
81.30
80.50
79.60
78.70
77.80
76.90
76.00
75.20
74.30
73.40
72.50
1,920
1,930
81.90
81.10
80.20
79.30
78.40
77.50
76.60
75.80
74.90
74.00
73.10
1,930
1,940
82.50
81.70
80.80
79.90
79.00
78.10
77.20
76.40
75.50
74.60
73.70
1,940
1,950
83.10
82.20
81.40
80.50
79.60
78.70
77.80
76.90
76.10
75.20
74.30
1,950
1,960
83.70
82.80
82.00
81.10
80.20
79.30
78.40
77.50
76.70
75.80
74.90
1,960
1,970
84.30
83.40
82.60
81.70
80.80
79.90
79.00
78.10
77.30
76.40
75.50
1,970
1,980
84.90
84.00
83.10
82.30
81.40
80.50
79.60
78.70
77.80
77.00
76.10
1,980
1,990
85.50
84.60
83.70
82.90
82.00
81.10
80.20
79.30
78.40
77.60
76.70
1,990
2,000
86.10
85.20
84.30
83.40
82.60
81.70
80.80
79.90
79.00
78.10
77.30
2,000
2,010
86.70
85.80
84.90
84.00
83.20
82.30
81.40
80.50
79.60
78.70
77.90
2,010
3,067
0.05936 of the excess over $2,010 plus:
87.00
86.10
85.20
84.30
83.50
82.60
81.70
80.80
79.90
79.00
78.20
3,067
11,706
0.053 of the excess over $3,067 plus:
149.70
148.80
148.00
147.10
146.20
145.30
144.40
143.50
142.70
141.80
140.90
11,706
and over
0.0765 of the excess over $11,706 plus
607.60
606.70
605.80
605.00
604.10
603.20
602.30
601.40
600.50
599.70
598.80
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.90 for each additional exemption
claimed.
MARRIED PERSONS – SEMI-MONTHLY PAYROLL PERIOD
52
And the wages are:
And the number of withholding exemptions claimed is:
At least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
$ -
$ 230
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
230
240
-
-
-
-
-
-
-
-
-
-
-
240
250
-
-
-
-
-
-
-
-
-
-
-
250
260
-
-
-
-
-
-
-
-
-
-
-
260
270
-
-
-
-
-
-
-
-
-
-
-
270
280
-
-
-
-
-
-
-
-
-
-
-
280
290
-
-
-
-
-
-
-
-
-
-
-
290
300
-
-
-
-
-
-
-
-
-
-
-
300
310
-
-
-
-
-
-
-
-
-
-
-
310
320
-
-
-
-
-
-
-
-
-
-
-
320
330
-
-
-
-
-
-
-
-
-
-
-
330
340
-
-
-
-
-
-
-
-
-
-
-
340
350
-
-
-
-
-
-
-
-
-
-
-
350
360
-
-
-
-
-
-
-
-
-
-
-
360
370
-
-
-
-
-
-
-
-
-
-
-
370
380
-
-
-
-
-
-
-
-
-
-
-
380
390
-
-
-
-
-
-
-
-
-
-
-
390
400
-
-
-
-
-
-
-
-
-
-
-
400
410
0.40
-
-
-
-
-
-
-
-
-
-
410
420
0.70
0.10
-
-
-
-
-
-
-
-
-
420
430
1.10
0.50
-
-
-
-
-
-
-
-
-
430
440
1.40
0.90
0.30
-
-
-
-
-
-
-
-
440
450
1.80
1.20
0.60
-
-
-
-
-
-
-
-
450
460
2.20
1.60
1.00
0.40
-
-
-
-
-
-
-
460
470
2.50
1.90
1.30
0.70
0.10
-
-
-
-
-
-
470
480
2.90
2.30
1.70
1.10
0.50
-
-
-
-
-
-
480
490
3.20
2.60
2.00
1.40
0.90
0.30
-
-
-
-
-
490
500
3.60
3.00
2.40
1.80
1.20
0.60
-
-
-
-
-
500
510
3.90
3.30
2.70
2.20
1.60
1.00
0.40
-
-
-
-
510
520
4.30
3.70
3.10
2.50
1.90
1.30
0.70
0.10
-
-
-
520
530
4.60
4.00
3.50
2.90
2.30
1.70
1.10
0.50
-
-
-
530
540
5.00
4.40
3.80
3.20
2.60
2.00
1.40
0.90
0.30
-
-
540
550
5.30
4.70
4.20
3.60
3.00
2.40
1.80
1.20
0.60
-
-
550
560
5.70
5.10
4.50
3.90
3.30
2.70
2.20
1.60
1.00
0.40
-
560
570
6.00
5.50
4.90
4.30
3.70
3.10
2.50
1.90
1.30
0.70
0.10
570
580
6.40
5.80
5.20
4.60
4.00
3.50
2.90
2.30
1.70
1.10
0.50
580
590
6.80
6.20
5.60
5.00
4.40
3.80
3.20
2.60
2.00
1.40
0.90
590
600
7.10
6.50
5.90
5.30
4.70
4.20
3.60
3.00
2.40
1.80
1.20
600
610
7.50
6.90
6.30
5.70
5.10
4.50
3.90
3.30
2.70
2.20
1.60
610
620
7.80
7.20
6.60
6.00
5.50
4.90
4.30
3.70
3.10
2.50
1.90
620
630
8.20
7.60
7.00
6.40
5.80
5.20
4.60
4.00
3.50
2.90
2.30
630
640
8.50
7.90
7.30
6.80
6.20
5.60
5.00
4.40
3.80
3.20
2.60
640
650
8.90
8.30
7.70
7.10
6.50
5.90
5.30
4.70
4.20
3.60
3.00
650
660
9.20
8.60
8.10
7.50
6.90
6.30
5.70
5.10
4.50
3.90
3.30
660
670
9.60
9.00
8.40
7.80
7.20
6.60
6.00
5.50
4.90
4.30
3.70
670
680
9.90
9.40
8.80
8.20
7.60
7.00
6.40
5.80
5.20
4.60
4.00
680
690
10.30
9.70
9.10
8.50
7.90
7.30
6.80
6.20
5.60
5.00
4.40
690
700
10.60
10.10
9.50
8.90
8.30
7.70
7.10
6.50
5.90
5.30
4.70
700
710
11.00
10.40
9.80
9.20
8.60
8.10
7.50
6.90
6.30
5.70
5.10
710
720
11.40
10.80
10.20
9.60
9.00
8.40
7.80
7.20
6.60
6.00
5.50
720
730
11.70
11.10
10.50
9.90
9.40
8.80
8.20
7.60
7.00
6.40
5.80
730
740
12.10
11.50
10.90
10.30
9.70
9.10
8.50
7.90
7.30
6.80
6.20
740
750
12.40
11.80
11.20
10.60
10.10
9.50
8.90
8.30
7.70
7.10
6.50
750
760
12.80
12.20
11.60
11.00
10.40
9.80
9.20
8.60
8.10
7.50
6.90
760
770
13.10
12.50
11.90
11.40
10.80
10.20
9.60
9.00
8.40
7.80
7.20
MARRIED PERSONS – SEMI-MONTHLY PAYROLL PERIOD
53
And the wages are:
And the number of withholding exemptions claimed is:
At least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
770
780
13.50
12.90
12.30
11.70
11.10
10.50
9.90
9.40
8.80
8.20
7.60
780
790
13.80
13.20
12.70
12.10
11.50
10.90
10.30
9.70
9.10
8.50
7.90
790
800
14.20
13.60
13.00
12.40
11.80
11.20
10.60
10.10
9.50
8.90
8.30
800
810
14.50
14.00
13.40
12.80
12.20
11.60
11.00
10.40
9.80
9.20
8.60
810
820
14.90
14.30
13.70
13.10
12.50
11.90
11.40
10.80
10.20
9.60
9.00
820
830
15.30
14.70
14.10
13.50
12.90
12.30
11.70
11.10
10.50
9.90
9.40
830
840
15.60
15.00
14.40
13.80
13.20
12.70
12.10
11.50
10.90
10.30
9.70
840
850
16.00
15.40
14.80
14.20
13.60
13.00
12.40
11.80
11.20
10.60
10.10
850
860
16.30
15.70
15.10
14.50
14.00
13.40
12.80
12.20
11.60
11.00
10.40
860
870
16.70
16.10
15.50
14.90
14.30
13.70
13.10
12.50
11.90
11.40
10.80
870
880
17.00
16.40
15.80
15.30
14.70
14.10
13.50
12.90
12.30
11.70
11.10
880
890
17.40
16.80
16.20
15.60
15.00
14.40
13.80
13.20
12.70
12.10
11.50
890
900
17.70
17.10
16.50
16.00
15.40
14.80
14.20
13.60
13.00
12.40
11.80
900
910
18.10
17.50
16.90
16.30
15.70
15.10
14.50
14.00
13.40
12.80
12.20
910
920
18.40
17.80
17.30
16.70
16.10
15.50
14.90
14.30
13.70
13.10
12.50
920
930
18.80
18.20
17.60
17.00
16.40
15.80
15.30
14.70
14.10
13.50
12.90
930
940
19.20
18.60
18.00
17.40
16.80
16.20
15.60
15.00
14.40
13.80
13.20
940
950
19.70
18.90
18.30
17.70
17.10
16.50
16.00
15.40
14.80
14.20
13.60
950
960
20.20
19.40
18.70
18.10
17.50
16.90
16.30
15.70
15.10
14.50
14.00
960
970
20.60
19.90
19.10
18.40
17.80
17.30
16.70
16.10
15.50
14.90
14.30
970
980
21.10
20.30
19.60
18.80
18.20
17.60
17.00
16.40
15.80
15.30
14.70
980
990
21.60
20.80
20.00
19.20
18.60
18.00
17.40
16.80
16.20
15.60
15.00
990
1,000
22.00
21.30
20.50
19.70
18.90
18.30
17.70
17.10
16.50
16.00
15.40
1,000
1,010
22.50
21.70
21.00
20.20
19.40
18.70
18.10
17.50
16.90
16.30
15.70
1,010
1,020
23.00
22.20
21.40
20.60
19.90
19.10
18.40
17.80
17.30
16.70
16.10
1,020
1,030
23.40
22.70
21.90
21.10
20.30
19.60
18.80
18.20
17.60
17.00
16.40
1,030
1,040
23.90
23.10
22.30
21.60
20.80
20.00
19.20
18.60
18.00
17.40
16.80
1,040
1,050
24.40
23.60
22.80
22.00
21.30
20.50
19.70
18.90
18.30
17.70
17.10
1,050
1,060
24.80
24.10
23.30
22.50
21.70
21.00
20.20
19.40
18.70
18.10
17.50
1,060
1,070
25.30
24.50
23.70
23.00
22.20
21.40
20.60
19.90
19.10
18.40
17.80
1,070
1,080
25.80
25.00
24.20
23.50
22.70
21.90
21.10
20.40
19.60
18.80
18.20
1,080
1,090
26.30
25.60
24.80
24.00
23.20
22.50
21.70
20.90
20.10
19.40
18.60
1,090
1,100
26.90
26.10
25.30
24.60
23.80
23.00
22.20
21.50
20.70
19.90
19.10
1,100
1,110
27.50
26.70
25.90
25.10
24.40
23.60
22.80
22.00
21.30
20.50
19.70
1,110
1,120
28.00
27.20
26.50
25.70
24.90
24.10
23.40
22.60
21.80
21.00
20.30
1,120
1,130
28.60
27.80
27.00
26.20
25.50
24.70
23.90
23.10
22.40
21.60
20.80
1,130
1,140
29.10
28.40
27.60
26.80
26.00
25.30
24.50
23.70
22.90
22.20
21.40
1,140
1,150
29.70
28.90
28.10
27.40
26.60
25.80
25.00
24.30
23.50
22.70
21.90
1,150
1,160
30.20
29.50
28.70
27.90
27.10
26.40
25.60
24.80
24.00
23.30
22.50
1,160
1,170
30.80
30.00
29.30
28.50
27.70
26.90
26.20
25.40
24.60
23.80
23.10
1,170
1,180
31.40
30.60
29.80
29.00
28.30
27.50
26.70
25.90
25.20
24.40
23.60
1,180
1,190
31.90
31.10
30.40
29.60
28.80
28.00
27.30
26.50
25.70
24.90
24.20
1,190
1,200
32.50
31.70
30.90
30.20
29.40
28.60
27.80
27.10
26.30
25.50
24.70
1,200
1,210
33.00
32.30
31.50
30.70
29.90
29.20
28.40
27.60
26.80
26.10
25.30
1,210
1,220
33.60
32.80
32.00
31.30
30.50
29.70
28.90
28.20
27.40
26.60
25.80
1,220
1,230
34.20
33.40
32.60
31.80
31.10
30.30
29.50
28.70
28.00
27.20
26.40
1,230
1,240
34.70
33.90
33.20
32.40
31.60
30.80
30.10
29.30
28.50
27.70
27.00
1,240
1,250
35.30
34.50
33.70
32.90
32.20
31.40
30.60
29.80
29.10
28.30
27.50
1,250
1,260
35.80
35.10
34.30
33.50
32.70
32.00
31.20
30.40
29.60
28.90
28.10
1,260
1,270
36.40
35.60
34.80
34.10
33.30
32.50
31.70
31.00
30.20
29.40
28.60
1,270
1,280
36.90
36.20
35.40
34.60
33.80
33.10
32.30
31.50
30.70
30.00
29.20
1,280
1,290
37.50
36.70
36.00
35.20
34.40
33.60
32.90
32.10
31.30
30.50
29.80
1,290
1,300
38.10
37.30
36.50
35.70
35.00
34.20
33.40
32.60
31.90
31.10
30.30
1,300
1,310
38.60
37.80
37.10
36.30
35.50
34.70
34.00
33.20
32.40
31.60
30.90
1,310
1,320
39.20
38.40
37.60
36.90
36.10
35.30
34.50
33.80
33.00
32.20
31.40
MARRIED PERSONS – SEMI-MONTHLY PAYROLL PERIOD
54
And the wages are:
And the number of withholding exemptions claimed is:
At least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
1,320
1,330
39.70
39.00
38.20
37.40
36.60
35.90
35.10
34.30
33.50
32.80
32.00
1,330
1,340
40.30
39.50
38.70
38.00
37.20
36.40
35.60
34.90
34.10
33.30
32.50
1,340
1,350
40.80
40.10
39.30
38.50
37.70
37.00
36.20
35.40
34.60
33.90
33.10
1,350
1,360
41.40
40.60
39.90
39.10
38.30
37.50
36.80
36.00
35.20
34.40
33.70
1,360
1,370
42.00
41.20
40.40
39.60
38.90
38.10
37.30
36.50
35.80
35.00
34.20
1,370
1,380
42.50
41.70
41.00
40.20
39.40
38.60
37.90
37.10
36.30
35.50
34.80
1,380
1,390
43.10
42.30
41.50
40.80
40.00
39.20
38.40
37.70
36.90
36.10
35.30
1,390
1,400
43.70
42.90
42.10
41.30
40.50
39.80
39.00
38.20
37.40
36.70
35.90
1,400
1,410
44.30
43.40
42.60
41.90
41.10
40.30
39.50
38.80
38.00
37.20
36.40
1,410
1,420
44.90
44.00
43.20
42.40
41.70
40.90
40.10
39.30
38.60
37.80
37.00
1,420
1,430
45.60
44.70
43.80
43.00
42.20
41.40
40.70
39.90
39.10
38.30
37.60
1,430
1,440
46.20
45.30
44.40
43.50
42.80
42.00
41.20
40.40
39.70
38.90
38.10
1,440
1,450
46.80
45.90
45.10
44.20
43.30
42.60
41.80
41.00
40.20
39.50
38.70
1,450
1,460
47.50
46.60
45.70
44.80
43.90
43.10
42.30
41.60
40.80
40.00
39.20
1,460
1,470
48.10
47.20
46.30
45.50
44.60
43.70
42.90
42.10
41.30
40.60
39.80
1,470
1,480
48.70
47.90
47.00
46.10
45.20
44.30
43.50
42.70
41.90
41.10
40.40
1,480
1,490
49.40
48.50
47.60
46.70
45.80
45.00
44.10
43.20
42.50
41.70
40.90
1,490
1,500
50.00
49.10
48.20
47.40
46.50
45.60
44.70
43.80
43.00
42.20
41.50
1,500
1,510
50.60
49.80
48.90
48.00
47.10
46.20
45.30
44.50
43.60
42.80
42.00
1,510
1,520
51.30
50.40
49.50
48.60
47.80
46.90
46.00
45.10
44.20
43.40
42.60
1,520
1,530
51.90
51.00
50.20
49.30
48.40
47.50
46.60
45.70
44.90
44.00
43.10
1,530
1,540
52.60
51.70
50.80
49.90
49.00
48.10
47.30
46.40
45.50
44.60
43.70
1,540
1,550
53.20
52.30
51.40
50.50
49.70
48.80
47.90
47.00
46.10
45.20
44.40
1,550
1,560
53.80
52.90
52.10
51.20
50.30
49.40
48.50
47.60
46.80
45.90
45.00
1,560
1,570
54.50
53.60
52.70
51.80
50.90
50.00
49.20
48.30
47.40
46.50
45.60
1,570
1,580
55.10
54.20
53.30
52.50
51.60
50.70
49.80
48.90
48.00
47.20
46.30
1,580
1,590
55.70
54.90
54.00
53.10
52.20
51.30
50.40
49.60
48.70
47.80
46.90
1,590
1,600
56.40
55.50
54.60
53.70
52.80
52.00
51.10
50.20
49.30
48.40
47.50
1,600
1,610
57.00
56.10
55.20
54.40
53.50
52.60
51.70
50.80
49.90
49.10
48.20
1,610
1,620
57.60
56.80
55.90
55.00
54.10
53.20
52.30
51.50
50.60
49.70
48.80
1,620
1,630
58.30
57.40
56.50
55.60
54.70
53.90
53.00
52.10
51.20
50.30
49.40
1,630
1,640
58.90
58.00
57.20
56.30
55.40
54.50
53.60
52.70
51.90
51.00
50.10
1,640
1,650
59.60
58.70
57.80
56.90
56.00
55.10
54.30
53.40
52.50
51.60
50.70
1,650
1,660
60.20
59.30
58.40
57.50
56.70
55.80
54.90
54.00
53.10
52.20
51.40
1,660
1,670
60.80
59.90
59.10
58.20
57.30
56.40
55.50
54.60
53.80
52.90
52.00
1,670
1,680
61.50
60.60
59.70
58.80
57.90
57.00
56.20
55.30
54.40
53.50
52.60
1,680
1,690
62.10
61.20
60.30
59.40
58.60
57.70
56.80
55.90
55.00
54.10
53.30
1,690
1,700
62.70
61.80
61.00
60.10
59.20
58.30
57.40
56.50
55.70
54.80
53.90
1,700
1,710
63.40
62.50
61.60
60.70
59.80
59.00
58.10
57.20
56.30
55.40
54.50
1,710
1,720
64.00
63.10
62.20
61.40
60.50
59.60
58.70
57.80
56.90
56.10
55.20
1,720
1,730
64.60
63.80
62.90
62.00
61.10
60.20
59.30
58.50
57.60
56.70
55.80
1,730
1,740
65.30
64.40
63.50
62.60
61.70
60.90
60.00
59.10
58.20
57.30
56.40
1,740
1,750
65.90
65.00
64.10
63.30
62.40
61.50
60.60
59.70
58.80
58.00
57.10
1,750
1,760
66.50
65.70
64.80
63.90
63.00
62.10
61.20
60.40
59.50
58.60
57.70
1,760
1,770
67.20
66.30
65.40
64.50
63.70
62.80
61.90
61.00
60.10
59.20
58.40
1,770
1,780
67.80
66.90
66.10
65.20
64.30
63.40
62.50
61.60
60.80
59.90
59.00
1,780
1,790
68.50
67.60
66.70
65.80
64.90
64.00
63.20
62.30
61.40
60.50
59.60
1,790
1,800
69.10
68.20
67.30
66.40
65.60
64.70
63.80
62.90
62.00
61.10
60.30
1,800
1,810
69.70
68.80
68.00
67.10
66.20
65.30
64.40
63.50
62.70
61.80
60.90
1,810
1,820
70.40
69.50
68.60
67.70
66.80
65.90
65.10
64.20
63.30
62.40
61.50
1,820
1,830
71.00
70.10
69.20
68.40
67.50
66.60
65.70
64.80
63.90
63.10
62.20
1,830
1,840
71.60
70.80
69.90
69.00
68.10
67.20
66.30
65.50
64.60
63.70
62.80
1,840
1,850
72.30
71.40
70.50
69.60
68.70
67.90
67.00
66.10
65.20
64.30
63.40
1,850
1,860
72.90
72.00
71.10
70.30
69.40
68.50
67.60
66.70
65.80
65.00
64.10
1,860
1,870
73.50
72.70
71.80
70.90
70.00
69.10
68.20
67.40
66.50
65.60
64.70
MARRIED PERSONS – SEMI-MONTHLY PAYROLL PERIOD
55
And the wages are:
And the number of withholding exemptions claimed is:
At least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
1,870
1,880
74.20
73.30
72.40
71.50
70.60
69.80
68.90
68.00
67.10
66.20
65.30
1,880
1,890
74.80
73.90
73.10
72.20
71.30
70.40
69.50
68.60
67.80
66.90
66.00
1,890
1,900
75.50
74.60
73.70
72.80
71.90
71.00
70.20
69.30
68.40
67.50
66.60
1,900
1,910
76.10
75.20
74.30
73.40
72.60
71.70
70.80
69.90
69.00
68.10
67.30
1,910
1,920
76.70
75.80
75.00
74.10
73.20
72.30
71.40
70.50
69.70
68.80
67.90
1,920
1,930
77.40
76.50
75.60
74.70
73.80
72.90
72.10
71.20
70.30
69.40
68.50
1,930
1,940
78.00
77.10
76.20
75.30
74.50
73.60
72.70
71.80
70.90
70.00
69.20
1,940
1,950
78.60
77.70
76.90
76.00
75.10
74.20
73.30
72.40
71.60
70.70
69.80
1,950
1,960
79.30
78.40
77.50
76.60
75.70
74.90
74.00
73.10
72.20
71.30
70.40
1,960
1,970
79.90
79.00
78.10
77.30
76.40
75.50
74.60
73.70
72.80
72.00
71.10
1,970
1,980
80.50
79.70
78.80
77.90
77.00
76.10
75.20
74.40
73.50
72.60
71.70
1,980
1,990
81.20
80.30
79.40
78.50
77.60
76.80
75.90
75.00
74.10
73.20
72.30
1,990
2,000
81.80
80.90
80.00
79.20
78.30
77.40
76.50
75.60
74.70
73.90
73.00
2,000
2,010
82.40
81.60
80.70
79.80
78.90
78.00
77.10
76.30
75.40
74.50
73.60
2,010
2,020
83.10
82.20
81.30
80.40
79.60
78.70
77.80
76.90
76.00
75.10
74.30
2,020
2,030
83.70
82.80
82.00
81.10
80.20
79.30
78.40
77.50
76.70
75.80
74.90
2,030
2,040
84.40
83.50
82.60
81.70
80.80
79.90
79.10
78.20
77.30
76.40
75.50
2,040
2,050
85.00
84.10
83.20
82.30
81.50
80.60
79.70
78.80
77.90
77.00
76.20
2,050
2,060
85.60
84.70
83.90
83.00
82.10
81.20
80.30
79.40
78.60
77.70
76.80
2,060
2,070
86.30
85.40
84.50
83.60
82.70
81.80
81.00
80.10
79.20
78.30
77.40
2,070
3,043
0.0636 of the excess over $2,070 plus:
86.60
85.70
84.80
83.90
83.00
82.20
81.30
80.40
79.50
78.60
77.70
3,043
11,706
0.053 of the excess over $3,043 plus:
148.50
147.60
146.70
145.80
144.90
144.00
143.20
142.30
141.40
140.50
139.60
11,706
and over
0.0765 of the excess over $11,706 plus
607.60
606.70
605.80
605.00
604.10
603.20
602.30
601.40
600.50
599.70
598.80
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.90 for each additional exemption
claimed.
SINGLE PERSONS – MONTHLY PAYROLL PERIOD
56
And the wages are:
And the number of withholding exemptions claimed is:
At least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
$ -
$ 340
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
340
360
-
-
-
-
-
-
-
-
-
-
-
360
380
-
-
-
-
-
-
-
-
-
-
-
380
400
-
-
-
-
-
-
-
-
-
-
-
400
420
-
-
-
-
-
-
-
-
-
-
-
420
440
-
-
-
-
-
-
-
-
-
-
-
440
460
-
-
-
-
-
-
-
-
-
-
-
460
480
-
-
-
-
-
-
-
-
-
-
-
480
500
-
-
-
-
-
-
-
-
-
-
-
500
520
-
-
-
-
-
-
-
-
-
-
-
520
540
-
-
-
-
-
-
-
-
-
-
-
540
560
-
-
-
-
-
-
-
-
-
-
-
560
580
0.40
-
-
-
-
-
-
-
-
-
-
580
600
1.10
-
-
-
-
-
-
-
-
-
-
600
620
1.80
0.60
-
-
-
-
-
-
-
-
-
620
640
2.50
1.40
0.20
-
-
-
-
-
-
-
-
640
660
3.20
2.10
0.90
-
-
-
-
-
-
-
-
660
680
3.90
2.80
1.60
0.40
-
-
-
-
-
-
-
680
700
4.70
3.50
2.30
1.10
-
-
-
-
-
-
-
700
720
5.40
4.20
3.00
1.80
0.60
-
-
-
-
-
-
720
740
6.10
4.90
3.70
2.50
1.40
0.20
-
-
-
-
-
740
760
6.80
5.60
4.40
3.20
2.10
0.90
-
-
-
-
-
760
780
7.50
6.30
5.10
3.90
2.80
1.60
0.40
-
-
-
-
780
800
8.20
7.00
5.80
4.70
3.50
2.30
1.10
-
-
-
-
800
820
8.90
7.70
6.50
5.40
4.20
3.00
1.80
0.60
-
-
-
820
840
9.60
8.40
7.30
6.10
4.90
3.70
2.50
1.40
0.20
-
-
840
860
10.30
9.10
8.00
6.80
5.60
4.40
3.20
2.10
0.90
-
-
860
880
11.00
9.80
8.70
7.50
6.30
5.10
3.90
2.80
1.60
0.40
-
880
900
11.70
10.60
9.40
8.20
7.00
5.80
4.70
3.50
2.30
1.10
-
900
920
12.40
11.30
10.10
8.90
7.70
6.50
5.40
4.20
3.00
1.80
0.60
920
940
13.20
12.00
10.80
9.60
8.40
7.30
6.10
4.90
3.70
2.50
1.40
940
960
13.90
12.70
11.50
10.30
9.10
8.00
6.80
5.60
4.40
3.20
2.10
960
980
14.60
13.40
12.20
11.00
9.80
8.70
7.50
6.30
5.10
3.90
2.80
980
1,000
15.30
14.10
12.90
11.70
10.60
9.40
8.20
7.00
5.80
4.70
3.50
1,000
1,020
16.00
14.80
13.60
12.40
11.30
10.10
8.90
7.70
6.50
5.40
4.20
1,020
1,040
16.70
15.50
14.30
13.20
12.00
10.80
9.60
8.40
7.30
6.10
4.90
1,040
1,060
17.40
16.20
15.00
13.90
12.70
11.50
10.30
9.10
8.00
6.80
5.60
1,060
1,080
18.10
16.90
15.70
14.60
13.40
12.20
11.00
9.80
8.70
7.50
6.30
1,080
1,100
18.80
17.60
16.50
15.30
14.10
12.90
11.70
10.60
9.40
8.20
7.00
1,100
1,120
19.50
18.30
17.20
16.00
14.80
13.60
12.40
11.30
10.10
8.90
7.70
1,120
1,140
20.20
19.10
17.90
16.70
15.50
14.30
13.20
12.00
10.80
9.60
8.40
1,140
1,160
20.90
19.80
18.60
17.40
16.20
15.00
13.90
12.70
11.50
10.30
9.10
1,160
1,180
21.60
20.50
19.30
18.10
16.90
15.70
14.60
13.40
12.20
11.00
9.80
1,180
1,200
22.40
21.20
20.00
18.80
17.60
16.50
15.30
14.10
12.90
11.70
10.60
1,200
1,220
23.10
21.90
20.70
19.50
18.30
17.20
16.00
14.80
13.60
12.40
11.30
1,220
1,240
23.80
22.60
21.40
20.20
19.10
17.90
16.70
15.50
14.30
13.20
12.00
1,240
1,260
24.50
23.30
22.10
20.90
19.80
18.60
17.40
16.20
15.00
13.90
12.70
1,260
1,280
25.20
24.00
22.80
21.60
20.50
19.30
18.10
16.90
15.70
14.60
13.40
1,280
1,300
25.90
24.70
23.50
22.40
21.20
20.00
18.80
17.60
16.50
15.30
14.10
1,300
1,320
26.60
25.40
24.20
23.10
21.90
20.70
19.50
18.30
17.20
16.00
14.80
1,320
1,340
27.30
26.10
25.00
23.80
22.60
21.40
20.20
19.10
17.90
16.70
15.50
1,340
1,360
28.00
26.80
25.70
24.50
23.30
22.10
20.90
19.80
18.60
17.40
16.20
1,360
1,380
28.70
27.50
26.40
25.20
24.00
22.80
21.60
20.50
19.30
18.10
16.90
1,380
1,400
29.40
28.30
27.10
25.90
24.70
23.50
22.40
21.20
20.00
18.80
17.60
1,400
1,420
30.10
29.00
27.80
26.60
25.40
24.20
23.10
21.90
20.70
19.50
18.30
SINGLE PERSONS – MONTHLY PAYROLL PERIOD
57
And the wages are:
And the number of withholding exemptions claimed is:
At least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
1,420
1,440
30.90
29.70
28.50
27.30
26.10
25.00
23.80
22.60
21.40
20.20
19.10
1,440
1,460
31.60
30.40
29.20
28.00
26.80
25.70
24.50
23.30
22.10
20.90
19.80
1,460
1,480
32.30
31.10
29.90
28.70
27.50
26.40
25.20
24.00
22.80
21.60
20.50
1,480
1,500
33.00
31.80
30.70
29.50
28.30
27.10
25.90
24.80
23.60
22.40
21.20
1,500
1,520
33.80
32.60
31.40
30.30
29.10
27.90
26.70
25.50
24.40
23.20
22.00
1,520
1,540
34.60
33.40
32.20
31.10
29.90
28.70
27.50
26.30
25.20
24.00
22.80
1,540
1,560
35.40
34.20
33.00
31.80
30.70
29.50
28.30
27.10
25.90
24.80
23.60
1,560
1,580
36.20
35.00
33.80
32.60
31.50
30.30
29.10
27.90
26.70
25.60
24.40
1,580
1,600
37.00
35.80
34.60
33.40
32.30
31.10
29.90
28.70
27.50
26.40
25.20
1,600
1,620
37.80
36.60
35.40
34.20
33.00
31.90
30.70
29.50
28.30
27.10
26.00
1,620
1,640
38.80
37.40
36.20
35.00
33.80
32.70
31.50
30.30
29.10
27.90
26.80
1,640
1,660
39.90
38.30
37.00
35.80
34.60
33.50
32.30
31.10
29.90
28.70
27.60
1,660
1,680
40.90
39.40
37.80
36.60
35.40
34.20
33.10
31.90
30.70
29.50
28.30
1,680
1,700
42.00
40.40
38.90
37.40
36.20
35.00
33.90
32.70
31.50
30.30
29.10
1,700
1,720
43.00
41.50
39.90
38.40
37.00
35.80
34.70
33.50
32.30
31.10
29.90
1,720
1,740
44.10
42.50
41.00
39.40
37.90
36.60
35.40
34.30
33.10
31.90
30.70
1,740
1,760
45.10
43.50
42.00
40.40
38.90
37.40
36.20
35.10
33.90
32.70
31.50
1,760
1,780
46.10
44.60
43.00
41.50
39.90
38.40
37.00
35.90
34.70
33.50
32.30
1,780
1,800
47.20
45.60
44.10
42.50
41.00
39.40
37.90
36.60
35.50
34.30
33.10
1,800
1,820
48.20
46.70
45.10
43.60
42.00
40.50
38.90
37.40
36.30
35.10
33.90
1,820
1,840
49.30
47.70
46.20
44.60
43.10
41.50
40.00
38.40
37.10
35.90
34.70
1,840
1,860
50.30
48.80
47.20
45.70
44.10
42.60
41.00
39.50
37.90
36.70
35.50
1,860
1,880
51.30
49.80
48.20
46.70
45.10
43.60
42.00
40.50
38.90
37.50
36.30
1,880
1,900
52.40
50.80
49.30
47.70
46.20
44.60
43.10
41.50
40.00
38.40
37.10
1,900
1,920
53.40
51.90
50.30
48.80
47.20
45.70
44.10
42.60
41.00
39.50
37.90
1,920
1,940
54.50
52.90
51.40
49.80
48.30
46.70
45.20
43.60
42.10
40.50
39.00
1,940
1,960
55.50
54.00
52.40
50.90
49.30
47.80
46.20
44.70
43.10
41.60
40.00
1,960
1,980
56.60
55.00
53.50
51.90
50.40
48.80
47.30
45.70
44.20
42.60
41.10
1,980
2,000
57.60
56.00
54.50
52.90
51.40
49.80
48.30
46.70
45.20
43.60
42.10
2,000
2,020
58.60
57.10
55.50
54.00
52.40
50.90
49.30
47.80
46.20
44.70
43.10
2,020
2,040
59.70
58.10
56.60
55.00
53.50
51.90
50.40
48.80
47.30
45.70
44.20
2,040
2,060
60.70
59.20
57.60
56.10
54.50
53.00
51.40
49.90
48.30
46.80
45.20
2,060
2,080
61.80
60.20
58.70
57.10
55.60
54.00
52.50
50.90
49.40
47.80
46.30
2,080
2,100
62.80
61.30
59.70
58.20
56.60
55.10
53.50
52.00
50.40
48.90
47.30
2,100
2,120
63.80
62.30
60.70
59.20
57.60
56.10
54.50
53.00
51.40
49.90
48.30
2,120
2,140
64.90
63.30
61.80
60.20
58.70
57.10
55.60
54.00
52.50
50.90
49.40
2,140
2,160
65.90
64.40
62.80
61.30
59.70
58.20
56.60
55.10
53.50
52.00
50.40
2,160
2,180
67.00
65.40
63.90
62.30
60.80
59.20
57.70
56.10
54.60
53.00
51.50
2,180
2,200
68.00
66.50
64.90
63.40
61.80
60.30
58.70
57.20
55.60
54.10
52.50
2,200
2,220
69.10
67.50
66.00
64.40
62.90
61.30
59.80
58.20
56.70
55.10
53.60
2,220
2,240
70.10
68.50
67.00
65.40
63.90
62.30
60.80
59.20
57.70
56.10
54.60
2,240
2,260
71.10
69.60
68.00
66.50
64.90
63.40
61.80
60.30
58.70
57.20
55.60
2,260
2,280
72.20
70.60
69.10
67.50
66.00
64.40
62.90
61.30
59.80
58.20
56.70
2,280
2,300
73.20
71.70
70.10
68.60
67.00
65.50
63.90
62.40
60.80
59.30
57.70
2,300
2,320
74.30
72.70
71.20
69.60
68.10
66.50
65.00
63.40
61.90
60.30
58.80
2,320
2,340
75.30
73.80
72.20
70.70
69.10
67.60
66.00
64.50
62.90
61.40
59.80
2,340
2,360
76.30
74.80
73.20
71.70
70.10
68.60
67.00
65.50
63.90
62.40
60.80
2,360
2,380
77.40
75.80
74.30
72.70
71.20
69.60
68.10
66.50
65.00
63.40
61.90
2,380
2,400
78.40
76.90
75.30
73.80
72.20
70.70
69.10
67.60
66.00
64.50
62.90
2,400
2,420
79.50
77.90
76.40
74.80
73.30
71.70
70.20
68.60
67.10
65.50
64.00
2,420
2,440
80.50
79.00
77.40
75.90
74.30
72.80
71.20
69.70
68.10
66.60
65.00
2,440
2,460
81.60
80.00
78.50
76.90
75.40
73.80
72.30
70.70
69.20
67.60
66.10
2,460
2,480
82.60
81.00
79.50
77.90
76.40
74.80
73.30
71.70
70.20
68.60
67.10
2,480
2,500
83.60
82.10
80.50
79.00
77.40
75.90
74.30
72.80
71.20
69.70
68.10
2,500
2,520
84.70
83.10
81.60
80.00
78.50
76.90
75.40
73.80
72.30
70.70
69.20
SINGLE PERSONS – MONTHLY PAYROLL PERIOD
58
And the wages are:
And the number of withholding exemptions claimed is:
At least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
2,520
2,540
85.70
84.20
82.60
81.10
79.50
78.00
76.40
74.90
73.30
71.80
70.20
2,540
2,560
86.80
85.20
83.70
82.10
80.60
79.00
77.50
75.90
74.40
72.80
71.30
2,560
2,580
87.90
86.30
84.70
83.20
81.60
80.10
78.50
77.00
75.40
73.90
72.30
2,580
2,600
89.10
87.30
85.70
84.20
82.60
81.10
79.50
78.00
76.40
74.90
73.30
2,600
2,620
90.30
88.50
86.80
85.20
83.70
82.10
80.60
79.00
77.50
75.90
74.40
2,620
2,640
91.50
89.70
87.90
86.30
84.70
83.20
81.60
80.10
78.50
77.00
75.40
2,640
2,660
92.70
90.90
89.10
87.40
85.80
84.20
82.70
81.10
79.60
78.00
76.50
2,660
2,680
93.80
92.10
90.30
88.50
86.80
85.30
83.70
82.20
80.60
79.10
77.50
2,680
2,700
95.00
93.30
91.50
89.70
88.00
86.30
84.80
83.20
81.70
80.10
78.60
2,700
2,720
96.20
94.40
92.70
90.90
89.10
87.40
85.80
84.20
82.70
81.10
79.60
2,720
2,740
97.40
95.60
93.90
92.10
90.30
88.60
86.80
85.30
83.70
82.20
80.60
2,740
2,760
98.60
96.80
95.10
93.30
91.50
89.80
88.00
86.30
84.80
83.20
81.70
2,760
2,780
99.80
98.00
96.20
94.50
92.70
90.90
89.20
87.40
85.80
84.30
82.70
2,780
2,800
101.00
99.20
97.40
95.70
93.90
92.10
90.40
88.60
86.90
85.30
83.80
2,800
2,820
102.20
100.40
98.60
96.90
95.10
93.30
91.60
89.80
88.00
86.40
84.80
2,820
2,840
103.30
101.60
99.80
98.00
96.30
94.50
92.70
91.00
89.20
87.40
85.80
2,840
2,860
104.50
102.80
101.00
99.20
97.50
95.70
93.90
92.20
90.40
88.60
86.90
2,860
2,880
105.70
103.90
102.20
100.40
98.60
96.90
95.10
93.30
91.60
89.80
88.00
2,880
2,900
106.90
105.10
103.40
101.60
99.80
98.10
96.30
94.50
92.80
91.00
89.20
2,900
2,920
108.10
106.30
104.60
102.80
101.00
99.30
97.50
95.70
94.00
92.20
90.40
2,920
2,940
109.30
107.50
105.70
104.00
102.20
100.40
98.70
96.90
95.10
93.40
91.60
2,940
2,960
110.50
108.70
106.90
105.20
103.40
101.60
99.90
98.10
96.30
94.60
92.80
2,960
2,980
111.60
109.90
108.10
106.30
104.60
102.80
101.00
99.30
97.50
95.70
94.00
2,980
3,000
112.80
111.10
109.30
107.50
105.80
104.00
102.20
100.50
98.70
96.90
95.20
3,000
3,020
114.00
112.30
110.50
108.70
107.00
105.20
103.40
101.70
99.90
98.10
96.40
3,020
3,040
115.20
113.40
111.70
109.90
108.10
106.40
104.60
102.80
101.10
99.30
97.50
3,040
3,060
116.40
114.60
112.90
111.10
109.30
107.60
105.80
104.00
102.30
100.50
98.70
3,060
3,080
117.60
115.80
114.10
112.30
110.50
108.80
107.00
105.20
103.50
101.70
99.90
3,080
3,100
118.80
117.00
115.20
113.50
111.70
109.90
108.20
106.40
104.60
102.90
101.10
3,100
3,120
120.00
118.20
116.40
114.70
112.90
111.10
109.40
107.60
105.80
104.10
102.30
3,120
3,140
121.10
119.40
117.60
115.80
114.10
112.30
110.50
108.80
107.00
105.20
103.50
3,140
3,160
122.30
120.60
118.80
117.00
115.30
113.50
111.70
110.00
108.20
106.40
104.70
3,160
3,180
123.50
121.80
120.00
118.20
116.50
114.70
112.90
111.20
109.40
107.60
105.90
3,180
3,200
124.70
122.90
121.20
119.40
117.60
115.90
114.10
112.30
110.60
108.80
107.00
3,200
3,220
125.90
124.10
122.40
120.60
118.80
117.10
115.30
113.50
111.80
110.00
108.20
3,220
3,240
127.10
125.30
123.50
121.80
120.00
118.20
116.50
114.70
112.90
111.20
109.40
3,240
3,260
128.30
126.50
124.70
123.00
121.20
119.40
117.70
115.90
114.10
112.40
110.60
3,260
3,280
129.50
127.70
125.90
124.20
122.40
120.60
118.90
117.10
115.30
113.60
111.80
3,280
3,300
130.60
128.90
127.10
125.30
123.60
121.80
120.00
118.30
116.50
114.70
113.00
3,300
3,320
131.80
130.10
128.30
126.50
124.80
123.00
121.20
119.50
117.70
115.90
114.20
3,320
3,340
133.00
131.30
129.50
127.70
126.00
124.20
122.40
120.70
118.90
117.10
115.40
3,340
3,360
134.20
132.40
130.70
128.90
127.10
125.40
123.60
121.80
120.10
118.30
116.50
3,360
3,380
135.40
133.60
131.90
130.10
128.30
126.60
124.80
123.00
121.30
119.50
117.70
3,380
3,400
136.60
134.80
133.00
131.30
129.50
127.70
126.00
124.20
122.40
120.70
118.90
3,400
3,420
137.80
136.00
134.20
132.50
130.70
128.90
127.20
125.40
123.60
121.90
120.10
3,420
3,440
139.00
137.20
135.40
133.70
131.90
130.10
128.40
126.60
124.80
123.10
121.30
3,440
3,460
140.10
138.40
136.60
134.80
133.10
131.30
129.50
127.80
126.00
124.20
122.50
3,460
3,480
141.30
139.60
137.80
136.00
134.30
132.50
130.70
129.00
127.20
125.40
123.70
3,480
3,500
142.50
140.70
139.00
137.20
135.40
133.70
131.90
130.10
128.40
126.60
124.80
3,500
3,520
143.70
141.90
140.20
138.40
136.60
134.90
133.10
131.30
129.60
127.80
126.00
3,520
3,540
144.90
143.10
141.40
139.60
137.80
136.10
134.30
132.50
130.80
129.00
127.20
3,540
3,560
146.10
144.30
142.50
140.80
139.00
137.20
135.50
133.70
131.90
130.20
128.40
3,560
3,580
147.30
145.50
143.70
142.00
140.20
138.40
136.70
134.90
133.10
131.40
129.60
3,580
3,600
148.50
146.70
144.90
143.20
141.40
139.60
137.90
136.10
134.30
132.60
130.80
3,600
3,620
149.60
147.90
146.10
144.30
142.60
140.80
139.00
137.30
135.50
133.70
132.00
SINGLE PERSONS – MONTHLY PAYROLL PERIOD
59
And the wages are:
And the number of withholding exemptions claimed is:
At least
But less
than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
3,620
3,640
150.80
149.10
147.30
145.50
143.80
142.00
140.20
138.50
136.70
134.90
133.20
3,640
3,660
152.00
150.20
148.50
146.70
144.90
143.20
141.40
139.60
137.90
136.10
134.30
3,660
3,680
153.20
151.40
149.70
147.90
146.10
144.40
142.60
140.80
139.10
137.30
135.50
3,680
3,700
154.40
152.60
150.90
149.10
147.30
145.60
143.80
142.00
140.30
138.50
136.70
3,700
3,720
155.60
153.80
152.00
150.30
148.50
146.70
145.00
143.20
141.40
139.70
137.90
3,720
3,740
156.80
155.00
153.20
151.50
149.70
147.90
146.20
144.40
142.60
140.90
139.10
3,740
3,760
157.90
156.20
154.40
152.60
150.90
149.10
147.30
145.60
143.80
142.00
140.30
3,760
3,780
159.10
157.40
155.60
153.80
152.10
150.30
148.50
146.80
145.00
143.20
141.50
3,780
3,800
160.30
158.60
156.80
155.00
153.30
151.50
149.70
148.00
146.20
144.40
142.70
3,800
3,820
161.50
159.70
158.00
156.20
154.40
152.70
150.90
149.10
147.40
145.60
143.80
3,820
3,840
162.70
160.90
159.20
157.40
155.60
153.90
152.10
150.30
148.60
146.80
145.00
3,840
3,860
163.90
162.10
160.40
158.60
156.80
155.10
153.30
151.50
149.80
148.00
146.20
3,860
3,880
165.10
163.30
161.50
159.80
158.00
156.20
154.50
152.70
150.90
149.20
147.40
3,880
3,900
166.30
164.50
162.70
161.00
159.20
157.40
155.70
153.90
152.10
150.40
148.60
3,900
3,920
167.40
165.70
163.90
162.10
160.40
158.60
156.80
155.10
153.30
151.50
149.80
3,920
3,940
168.60
166.90
165.10
163.30
161.60
159.80
158.00
156.30
154.50
152.70
151.00
3,940
3,960
169.80
168.10
166.30
164.50
162.80
161.00
159.20
157.50
155.70
153.90
152.20
3,960
3,980
171.00
169.20
167.50
165.70
163.90
162.20
160.40
158.60
156.90
155.10
153.30
3,980
4,000
172.20
170.40
168.70
166.90
165.10
163.40
161.60
159.80
158.10
156.30
154.50
4,000
4,020
173.40
171.60
169.90
168.10
166.30
164.60
162.80
161.00
159.30
157.50
155.70
4,020
6,135
0.05936 of the excess over $4,020 plus:
174.00
172.20
170.40
168.70
166.90
165.10
163.40
161.60
159.80
158.10
156.30
6,135
23,412
0.053 of the excess over $6,135 plus:
299.50
297.80
296.00
294.20
292.50
290.70
288.90
287.20
285.40
283.60
281.90
23,412
and over
0.0765 of the excess over $23,412 plus
1,215.20
1,213.40
1,211.70
1,209.90
1,208.10
1,206.40
1,204.60
1,202.80
1,201.10
1,199.30
1,197.50
* More than 10 exemptions: Reduce amount from 10 exemption column by 1.80 for each additional exemption
claimed.
MARRIED PERSONS – MONTHLY PAYROLL PERIOD
60
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
$ -
$ 460
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
460
480
-
-
-
-
-
-
-
-
-
-
-
480
500
-
-
-
-
-
-
-
-
-
-
-
500
520
-
-
-
-
-
-
-
-
-
-
-
520
540
-
-
-
-
-
-
-
-
-
-
-
540
560
-
-
-
-
-
-
-
-
-
-
-
560
580
-
-
-
-
-
-
-
-
-
-
-
580
600
-
-
-
-
-
-
-
-
-
-
-
600
620
-
-
-
-
-
-
-
-
-
-
-
620
640
-
-
-
-
-
-
-
-
-
-
-
640
660
-
-
-
-
-
-
-
-
-
-
-
660
680
-
-
-
-
-
-
-
-
-
-
-
680
700
-
-
-
-
-
-
-
-
-
-
-
700
720
-
-
-
-
-
-
-
-
-
-
-
720
740
-
-
-
-
-
-
-
-
-
-
-
740
760
-
-
-
-
-
-
-
-
-
-
-
760
780
-
-
-
-
-
-
-
-
-
-
-
780
800
0.10
-
-
-
-
-
-
-
-
-
-
800
820
0.80
-
-
-
-
-
-
-
-
-
-
820
840
1.50
0.30
-
-
-
-
-
-
-
-
-
840
860
2.20
1.00
-
-
-
-
-
-
-
-
-
860
880
2.90
1.70
0.50
-
-
-
-
-
-
-
-
880
900
3.60
2.40
1.20
0.10
-
-
-
-
-
-
-
900
920
4.30
3.10
1.90
0.80
-
-
-
-
-
-
-
920
940
5.00
3.80
2.70
1.50
0.30
-
-
-
-
-
-
940
960
5.70
4.50
3.40
2.20
1.00
-
-
-
-
-
-
960
980
6.40
5.20
4.10
2.90
1.70
0.50
-
-
-
-
-
980
1,000
7.10
6.00
4.80
3.60
2.40
1.20
0.10
-
-
-
-
1,000
1,020
7.80
6.70
5.50
4.30
3.10
1.90
0.80
-
-
-
-
1,020
1,040
8.60
7.40
6.20
5.00
3.80
2.70
1.50
0.30
-
-
-
1,040
1,060
9.30
8.10
6.90
5.70
4.50
3.40
2.20
1.00
-
-
-
1,060
1,080
10.00
8.80
7.60
6.40
5.20
4.10
2.90
1.70
0.50
-
-
1,080
1,100
10.70
9.50
8.30
7.10
6.00
4.80
3.60
2.40
1.20
0.10
-
1,100
1,120
11.40
10.20
9.00
7.80
6.70
5.50
4.30
3.10
1.90
0.80
-
1,120
1,140
12.10
10.90
9.70
8.60
7.40
6.20
5.00
3.80
2.70
1.50
0.30
1,140
1,160
12.80
11.60
10.40
9.30
8.10
6.90
5.70
4.50
3.40
2.20
1.00
1,160
1,180
13.50
12.30
11.10
10.00
8.80
7.60
6.40
5.20
4.10
2.90
1.70
1,180
1,200
14.20
13.00
11.90
10.70
9.50
8.30
7.10
6.00
4.80
3.60
2.40
1,200
1,220
14.90
13.70
12.60
11.40
10.20
9.00
7.80
6.70
5.50
4.30
3.10
1,220
1,240
15.60
14.50
13.30
12.10
10.90
9.70
8.60
7.40
6.20
5.00
3.80
1,240
1,260
16.30
15.20
14.00
12.80
11.60
10.40
9.30
8.10
6.90
5.70
4.50
1,260
1,280
17.00
15.90
14.70
13.50
12.30
11.10
10.00
8.80
7.60
6.40
5.20
1,280
1,300
17.80
16.60
15.40
14.20
13.00
11.90
10.70
9.50
8.30
7.10
6.00
1,300
1,320
18.50
17.30
16.10
14.90
13.70
12.60
11.40
10.20
9.00
7.80
6.70
1,320
1,340
19.20
18.00
16.80
15.60
14.50
13.30
12.10
10.90
9.70
8.60
7.40
1,340
1,360
19.90
18.70
17.50
16.30
15.20
14.00
12.80
11.60
10.40
9.30
8.10
1,360
1,380
20.60
19.40
18.20
17.00
15.90
14.70
13.50
12.30
11.10
10.00
8.80
1,380
1,400
21.30
20.10
18.90
17.80
16.60
15.40
14.20
13.00
11.90
10.70
9.50
1,400
1,420
22.00
20.80
19.60
18.50
17.30
16.10
14.90
13.70
12.60
11.40
10.20
1,420
1,440
22.70
21.50
20.40
19.20
18.00
16.80
15.60
14.50
13.30
12.10
10.90
1,440
1,460
23.40
22.20
21.10
19.90
18.70
17.50
16.30
15.20
14.00
12.80
11.60
1,460
1,480
24.10
22.90
21.80
20.60
19.40
18.20
17.00
15.90
14.70
13.50
12.30
1,480
1,500
24.80
23.70
22.50
21.30
20.10
18.90
17.80
16.60
15.40
14.20
13.00
1,500
1,520
25.50
24.40
23.20
22.00
20.80
19.60
18.50
17.30
16.10
14.90
13.70
1,520
1,540
26.30
25.10
23.90
22.70
21.50
20.40
19.20
18.00
16.80
15.60
14.50
MARRIED PERSONS – MONTHLY PAYROLL PERIOD
61
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
1,540
1,560
27.00
25.80
24.60
23.40
22.20
21.10
19.90
18.70
17.50
16.30
15.20
1,560
1,580
27.70
26.50
25.30
24.10
22.90
21.80
20.60
19.40
18.20
17.00
15.90
1,580
1,600
28.40
27.20
26.00
24.80
23.70
22.50
21.30
20.10
18.90
17.80
16.60
1,600
1,620
29.10
27.90
26.70
25.50
24.40
23.20
22.00
20.80
19.60
18.50
17.30
1,620
1,640
29.80
28.60
27.40
26.30
25.10
23.90
22.70
21.50
20.40
19.20
18.00
1,640
1,660
30.50
29.30
28.10
27.00
25.80
24.60
23.40
22.20
21.10
19.90
18.70
1,660
1,680
31.20
30.00
28.80
27.70
26.50
25.30
24.10
22.90
21.80
20.60
19.40
1,680
1,700
31.90
30.70
29.60
28.40
27.20
26.00
24.80
23.70
22.50
21.30
20.10
1,700
1,720
32.60
31.40
30.30
29.10
27.90
26.70
25.50
24.40
23.20
22.00
20.80
1,720
1,740
33.30
32.20
31.00
29.80
28.60
27.40
26.30
25.10
23.90
22.70
21.50
1,740
1,760
34.00
32.90
31.70
30.50
29.30
28.10
27.00
25.80
24.60
23.40
22.20
1,760
1,780
34.70
33.60
32.40
31.20
30.00
28.80
27.70
26.50
25.30
24.10
22.90
1,780
1,800
35.50
34.30
33.10
31.90
30.70
29.60
28.40
27.20
26.00
24.80
23.70
1,800
1,820
36.20
35.00
33.80
32.60
31.40
30.30
29.10
27.90
26.70
25.50
24.40
1,820
1,840
36.90
35.70
34.50
33.30
32.20
31.00
29.80
28.60
27.40
26.30
25.10
1,840
1,860
37.60
36.40
35.20
34.00
32.90
31.70
30.50
29.30
28.10
27.00
25.80
1,860
1,880
38.50
37.10
35.90
34.70
33.60
32.40
31.20
30.00
28.80
27.70
26.50
1,880
1,900
39.40
37.90
36.60
35.50
34.30
33.10
31.90
30.70
29.60
28.40
27.20
1,900
1,920
40.40
38.80
37.30
36.20
35.00
33.80
32.60
31.40
30.30
29.10
27.90
1,920
1,940
41.30
39.70
38.20
36.90
35.70
34.50
33.30
32.20
31.00
29.80
28.60
1,940
1,960
42.20
40.70
39.10
37.60
36.40
35.20
34.00
32.90
31.70
30.50
29.30
1,960
1,980
43.10
41.60
40.00
38.50
37.10
35.90
34.70
33.60
32.40
31.20
30.00
1,980
2,000
44.10
42.50
41.00
39.40
37.90
36.60
35.50
34.30
33.10
31.90
30.70
2,000
2,020
45.00
43.50
41.90
40.40
38.80
37.30
36.20
35.00
33.80
32.60
31.40
2,020
2,040
45.90
44.40
42.80
41.30
39.70
38.20
36.90
35.70
34.50
33.30
32.20
2,040
2,060
46.90
45.30
43.80
42.20
40.70
39.10
37.60
36.40
35.20
34.00
32.90
2,060
2,080
47.80
46.20
44.70
43.10
41.60
40.00
38.50
37.10
35.90
34.70
33.60
2,080
2,100
48.70
47.20
45.60
44.10
42.50
41.00
39.40
37.90
36.60
35.50
34.30
2,100
2,120
49.70
48.10
46.60
45.00
43.50
41.90
40.40
38.80
37.30
36.20
35.00
2,120
2,140
50.60
49.00
47.50
45.90
44.40
42.80
41.30
39.70
38.20
36.90
35.70
2,140
2,160
51.60
50.00
48.50
46.90
45.40
43.80
42.30
40.70
39.20
37.60
36.40
2,160
2,180
52.70
51.10
49.60
48.00
46.50
44.90
43.40
41.80
40.30
38.70
37.30
2,180
2,200
53.80
52.20
50.70
49.10
47.60
46.00
44.50
42.90
41.40
39.80
38.30
2,200
2,220
54.90
53.40
51.80
50.30
48.70
47.20
45.60
44.10
42.50
41.00
39.40
2,220
2,240
56.00
54.50
52.90
51.40
49.80
48.30
46.70
45.20
43.60
42.10
40.50
2,240
2,260
57.10
55.60
54.00
52.50
50.90
49.40
47.80
46.30
44.70
43.20
41.60
2,260
2,280
58.30
56.70
55.20
53.60
52.10
50.50
49.00
47.40
45.90
44.30
42.80
2,280
2,300
59.40
57.80
56.30
54.70
53.20
51.60
50.10
48.50
47.00
45.40
43.90
2,300
2,320
60.50
58.90
57.40
55.80
54.30
52.70
51.20
49.60
48.10
46.50
45.00
2,320
2,340
61.60
60.10
58.50
57.00
55.40
53.90
52.30
50.80
49.20
47.70
46.10
2,340
2,360
62.70
61.20
59.60
58.10
56.50
55.00
53.40
51.90
50.30
48.80
47.20
2,360
2,380
63.80
62.30
60.70
59.20
57.60
56.10
54.50
53.00
51.40
49.90
48.30
2,380
2,400
65.00
63.40
61.90
60.30
58.80
57.20
55.70
54.10
52.60
51.00
49.50
2,400
2,420
66.10
64.50
63.00
61.40
59.90
58.30
56.80
55.20
53.70
52.10
50.60
2,420
2,440
67.20
65.60
64.10
62.50
61.00
59.40
57.90
56.30
54.80
53.20
51.70
2,440
2,460
68.30
66.80
65.20
63.70
62.10
60.60
59.00
57.50
55.90
54.40
52.80
2,460
2,480
69.40
67.90
66.30
64.80
63.20
61.70
60.10
58.60
57.00
55.50
53.90
2,480
2,500
70.50
69.00
67.40
65.90
64.30
62.80
61.20
59.70
58.10
56.60
55.00
2,500
2,520
71.70
70.10
68.60
67.00
65.50
63.90
62.40
60.80
59.30
57.70
56.20
2,520
2,540
72.80
71.20
69.70
68.10
66.60
65.00
63.50
61.90
60.40
58.80
57.30
2,540
2,560
73.90
72.30
70.80
69.20
67.70
66.10
64.60
63.00
61.50
59.90
58.40
2,560
2,580
75.00
73.50
71.90
70.40
68.80
67.30
65.70
64.20
62.60
61.10
59.50
2,580
2,600
76.10
74.60
73.00
71.50
69.90
68.40
66.80
65.30
63.70
62.20
60.60
2,600
2,620
77.20
75.70
74.10
72.60
71.00
69.50
67.90
66.40
64.80
63.30
61.70
2,620
2,640
78.40
76.80
75.30
73.70
72.20
70.60
69.10
67.50
66.00
64.40
62.90
MARRIED PERSONS – MONTHLY PAYROLL PERIOD
62
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
2,640
2,660
79.50
77.90
76.40
74.80
73.30
71.70
70.20
68.60
67.10
65.50
64.00
2,660
2,680
80.60
79.00
77.50
75.90
74.40
72.80
71.30
69.70
68.20
66.60
65.10
2,680
2,700
81.70
80.10
78.60
77.00
75.50
73.90
72.40
70.80
69.30
67.70
66.20
2,700
2,720
82.80
81.30
79.70
78.20
76.60
75.10
73.50
72.00
70.40
68.90
67.30
2,720
2,740
83.90
82.40
80.80
79.30
77.70
76.20
74.60
73.10
71.50
70.00
68.40
2,740
2,760
85.00
83.50
81.90
80.40
78.80
77.30
75.70
74.20
72.60
71.10
69.50
2,760
2,780
86.20
84.60
83.10
81.50
80.00
78.40
76.90
75.30
73.80
72.20
70.70
2,780
2,800
87.30
85.70
84.20
82.60
81.10
79.50
78.00
76.40
74.90
73.30
71.80
2,800
2,820
88.60
86.80
85.30
83.70
82.20
80.60
79.10
77.50
76.00
74.40
72.90
2,820
2,840
89.90
88.10
86.40
84.90
83.30
81.80
80.20
78.70
77.10
75.60
74.00
2,840
2,860
91.10
89.40
87.60
86.00
84.40
82.90
81.30
79.80
78.20
76.70
75.10
2,860
2,880
92.40
90.60
88.90
87.10
85.50
84.00
82.40
80.90
79.30
77.80
76.20
2,880
2,900
93.70
91.90
90.10
88.40
86.70
85.10
83.60
82.00
80.50
78.90
77.40
2,900
2,920
94.90
93.20
91.40
89.60
87.90
86.20
84.70
83.10
81.60
80.00
78.50
2,920
2,940
96.20
94.40
92.70
90.90
89.10
87.40
85.80
84.20
82.70
81.10
79.60
2,940
2,960
97.50
95.70
93.90
92.20
90.40
88.60
86.90
85.40
83.80
82.30
80.70
2,960
2,980
98.80
97.00
95.20
93.50
91.70
89.90
88.20
86.50
84.90
83.40
81.80
2,980
3,000
100.00
98.30
96.50
94.70
93.00
91.20
89.40
87.70
86.00
84.50
82.90
3,000
3,020
101.30
99.50
97.80
96.00
94.20
92.50
90.70
88.90
87.20
85.60
84.10
3,020
3,040
102.60
100.80
99.00
97.30
95.50
93.70
92.00
90.20
88.40
86.70
85.20
3,040
3,060
103.80
102.10
100.30
98.50
96.80
95.00
93.20
91.50
89.70
87.90
86.30
3,060
3,080
105.10
103.30
101.60
99.80
98.00
96.30
94.50
92.70
91.00
89.20
87.40
3,080
3,100
106.40
104.60
102.90
101.10
99.30
97.60
95.80
94.00
92.30
90.50
88.70
3,100
3,120
107.70
105.90
104.10
102.40
100.60
98.80
97.10
95.30
93.50
91.80
90.00
3,120
3,140
108.90
107.20
105.40
103.60
101.90
100.10
98.30
96.60
94.80
93.00
91.30
3,140
3,160
110.20
108.40
106.70
104.90
103.10
101.40
99.60
97.80
96.10
94.30
92.50
3,160
3,180
111.50
109.70
107.90
106.20
104.40
102.60
100.90
99.10
97.30
95.60
93.80
3,180
3,200
112.70
111.00
109.20
107.40
105.70
103.90
102.10
100.40
98.60
96.80
95.10
3,200
3,220
114.00
112.30
110.50
108.70
107.00
105.20
103.40
101.70
99.90
98.10
96.40
3,220
3,240
115.30
113.50
111.80
110.00
108.20
106.50
104.70
102.90
101.20
99.40
97.60
3,240
3,260
116.60
114.80
113.00
111.30
109.50
107.70
106.00
104.20
102.40
100.70
98.90
3,260
3,280
117.80
116.10
114.30
112.50
110.80
109.00
107.20
105.50
103.70
101.90
100.20
3,280
3,300
119.10
117.30
115.60
113.80
112.00
110.30
108.50
106.70
105.00
103.20
101.40
3,300
3,320
120.40
118.60
116.80
115.10
113.30
111.50
109.80
108.00
106.20
104.50
102.70
3,320
3,340
121.70
119.90
118.10
116.40
114.60
112.80
111.10
109.30
107.50
105.80
104.00
3,340
3,360
122.90
121.20
119.40
117.60
115.90
114.10
112.30
110.60
108.80
107.00
105.30
3,360
3,380
124.20
122.40
120.70
118.90
117.10
115.40
113.60
111.80
110.10
108.30
106.50
3,380
3,400
125.50
123.70
121.90
120.20
118.40
116.60
114.90
113.10
111.30
109.60
107.80
3,400
3,420
126.70
125.00
123.20
121.40
119.70
117.90
116.10
114.40
112.60
110.80
109.10
3,420
3,440
128.00
126.20
124.50
122.70
120.90
119.20
117.40
115.60
113.90
112.10
110.30
3,440
3,460
129.30
127.50
125.70
124.00
122.20
120.40
118.70
116.90
115.10
113.40
111.60
3,460
3,480
130.60
128.80
127.00
125.30
123.50
121.70
120.00
118.20
116.40
114.70
112.90
3,480
3,500
131.80
130.10
128.30
126.50
124.80
123.00
121.20
119.50
117.70
115.90
114.20
3,500
3,520
133.10
131.30
129.60
127.80
126.00
124.30
122.50
120.70
119.00
117.20
115.40
3,520
3,540
134.40
132.60
130.80
129.10
127.30
125.50
123.80
122.00
120.20
118.50
116.70
3,540
3,560
135.60
133.90
132.10
130.30
128.60
126.80
125.00
123.30
121.50
119.70
118.00
3,560
3,580
136.90
135.10
133.40
131.60
129.80
128.10
126.30
124.50
122.80
121.00
119.20
3,580
3,600
138.20
136.40
134.70
132.90
131.10
129.40
127.60
125.80
124.10
122.30
120.50
3,600
3,620
139.50
137.70
135.90
134.20
132.40
130.60
128.90
127.10
125.30
123.60
121.80
3,620
3,640
140.70
139.00
137.20
135.40
133.70
131.90
130.10
128.40
126.60
124.80
123.10
3,640
3,660
142.00
140.20
138.50
136.70
134.90
133.20
131.40
129.60
127.90
126.10
124.30
3,660
3,680
143.30
141.50
139.70
138.00
136.20
134.40
132.70
130.90
129.10
127.40
125.60
3,680
3,700
144.50
142.80
141.00
139.20
137.50
135.70
133.90
132.20
130.40
128.60
126.90
3,700
3,720
145.80
144.10
142.30
140.50
138.80
137.00
135.20
133.50
131.70
129.90
128.20
3,720
3,740
147.10
145.30
143.60
141.80
140.00
138.30
136.50
134.70
133.00
131.20
129.40
MARRIED PERSONS – MONTHLY PAYROLL PERIOD
63
And the wages are:
And the number of withholding exemptions claimed is:
At
least
But
less than
0
1
2
3
4
5
6
7
8
9
10*
The amount of Wisconsin income tax to be withheld shall be:
3,740
3,760
148.40
146.60
144.80
143.10
141.30
139.50
137.80
136.00
134.20
132.50
130.70
3,760
3,780
149.60
147.90
146.10
144.30
142.60
140.80
139.00
137.30
135.50
133.70
132.00
3,780
3,800
150.90
149.10
147.40
145.60
143.80
142.10
140.30
138.50
136.80
135.00
133.20
3,800
3,820
152.20
150.40
148.60
146.90
145.10
143.30
141.60
139.80
138.00
136.30
134.50
3,820
3,840
153.50
151.70
149.90
148.20
146.40
144.60
142.90
141.10
139.30
137.60
135.80
3,840
3,860
154.70
153.00
151.20
149.40
147.70
145.90
144.10
142.40
140.60
138.80
137.10
3,860
3,880
156.00
154.20
152.50
150.70
148.90
147.20
145.40
143.60
141.90
140.10
138.30
3,880
3,900
157.30
155.50
153.70
152.00
150.20
148.40
146.70
144.90
143.10
141.40
139.60
3,900
3,920
158.50
156.80
155.00
153.20
151.50
149.70
147.90
146.20
144.40
142.60
140.90
3,920
3,940
159.80
158.00
156.30
154.50
152.70
151.00
149.20
147.40
145.70
143.90
142.10
3,940
3,960
161.10
159.30
157.50
155.80
154.00
152.20
150.50
148.70
146.90
145.20
143.40
3,960
3,980
162.40
160.60
158.80
157.10
155.30
153.50
151.80
150.00
148.20
146.50
144.70
3,980
4,000
163.60
161.90
160.10
158.30
156.60
154.80
153.00
151.30
149.50
147.70
146.00
4,000
4,020
164.90
163.10
161.40
159.60
157.80
156.10
154.30
152.50
150.80
149.00
147.20
4,020
4,040
166.20
164.40
162.60
160.90
159.10
157.30
155.60
153.80
152.00
150.30
148.50
4,040
4,060
167.40
165.70
163.90
162.10
160.40
158.60
156.80
155.10
153.30
151.50
149.80
4,060
4,080
168.70
166.90
165.20
163.40
161.60
159.90
158.10
156.30
154.60
152.80
151.00
4,080
4,100
170.00
168.20
166.50
164.70
162.90
161.20
159.40
157.60
155.90
154.10
152.30
4,100
4,120
171.30
169.50
167.70
166.00
164.20
162.40
160.70
158.90
157.10
155.40
153.60
4,120
4,140
172.50
170.80
169.00
167.20
165.50
163.70
161.90
160.20
158.40
156.60
154.90
4,140
6,086
0.0636 of the excess over $4,140 plus:
173.20
171.40
169.60
167.90
166.10
164.30
162.60
160.80
159.00
157.30
155.50
6,086
23,412
0.053 of the excess over $6,086 plus:
296.90
295.20
293.40
291.60
289.90
288.10
286.30
284.60
282.80
281.00
279.30
23,412
and over
0.0765 of the excess over $2,3412 plus:
1,215.20
1,213.40
1,211.70
1,209.90
1,208.10
1,206.40
1,204.60
1,202.80
1,201.10
1,199.30
1,197.50
* More than 10 exemptions: Reduce amount from 10 exemption column by 1.80 for each additional exemption
claimed.
