2008 Tax Tables
UPDATED 12/28/2007
Publication 15 (Rev. January 2008)
Circular E, Employers Tax Guide
Federal Tax Table
TABLE - 7 Annual Payroll Period (page 39)
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(a) SINGLE person (including head of household)- |
(b) MARRIED person |
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If the amount of wages (after subtracting withholding allowances) is: |
The Amount of Income tax to withhold is: |
If the amount of wages (after subtracting withholding allowances) is: |
The Amount of Income tax to withhold is: |
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Not over $2,650. . . . |
$0 |
Not over $8,000 . . . . |
$0 |
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Over- |
But not over- |
|
Of excess over- |
|
Over- |
But not over- |
|
Of excess over- |
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$2,650 |
$10,300 |
10% |
$2,650 |
|
$8,000 |
$23,550 |
10% |
$8,000 |
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|
$10,300 |
$33,960 |
$765 +15% |
$10,300 |
|
$23,550 |
$72,150 |
$1,555+15% |
$23,550 |
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|
$33,960 |
$79,725 |
$4,314 +25% |
$33,960 |
|
$72,150 |
$137,850 |
$8,845+25% |
$72,150 |
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|
$79,725 |
$166,500 |
$15,755.25 +28% |
$79,725 |
|
$137,850 |
$207,700 |
$25,270+28% |
$137,850 |
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|
$166,500 |
$359,650 |
$40,052.25 +33% |
$166,500 |
|
$207,700 |
$365,100 |
$44,828 + 33% |
$207,700 |
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|
$359,650 |
and over |
$103,791.75 +35% |
$359,650 |
|
$365,100 |
and over |
$96,770 +35% |
$365,100 |
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2007 California Employers Guide
California Withholding schedule for 2008
TABLE 2-Estimated Deduction Table
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ADDITIONAL WITHHOLDING ALLOWANCES + |
WEEKLY |
BI-WEEKLY |
SEMI-MONTHLY |
MONTHLY |
QUARTERLY |
SEMI-ANNUAL |
ANNUAL |
DAILY/MISC. |
|
1 |
|
|
|
|
|
|
$1,000 |
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|
2 |
|
|
|
|
|
|
$2,000 |
|
|
3 |
|
|
|
|
|
|
$3,000 |
|
|
4 |
|
|
|
|
|
|
$4,000 |
|
|
5 |
|
|
|
|
|
|
$5,000 |
|
|
6 |
|
|
|
|
|
|
$6,000 |
|
|
7 |
|
|
|
|
|
|
$7,000 |
|
|
8 |
|
|
|
|
|
|
$8,000 |
|
|
9 |
|
|
|
|
|
|
$9,000 |
|
|
10* |
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|
|
|
|
|
$10,000 |
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+ Number of additional withholding allowances for Estimated Deductions claimed on form DE-4 or W-4
* If number of additional withholding allowances for estimated deductions claimed is greater than 10, multiply the amount shown for one additional allowance by number claimed.
TABLE 3- Standard Deduction Table
|
PAYROLL PERIOD |
SINGLE, DUAL INCOME MARRIED OR MARRIED WITH MULTIPLE EMPLOYERS |
MARRIED |
UNMARRIED HEAD OF HOUSEHOLD |
|
|
|
|
‘’0’OR ‘1’ |
‘2’ OR MORE |
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|
ANNUAL |
$3,516 |
$3,516 |
$7,032 |
$7,032 |
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|
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TABLE 4-EXEMPTION ALLOWANCE TABLE
PAYROLL PERIOD
|
ALLOWANCES ON DE- OR W-4 |
WEEKLY |
BI-WEEKLY |
SEMI-MONTHLY |
MONTHLY |
QUARTERLY |
SEMI-ANNUAL |
ANNUAL |
DAILY/MISC. |
|
0 |
$0.00 |
$0.00 |
$0.00 |
$0.00 |
$0.00 |
$0.00 |
$0.00 |
$0.00 |
|
1 |
|
|
|
|
|
|
$94 |
|
|
2 |
|
|
|
|
|
|
$188 |
|
|
3 |
|
|
|
|
|
|
$282 |
|
|
4 |
|
|
|
|
|
|
$376 |
|
|
5 |
|
|
|
|
|
|
$470 |
|
|
6 |
|
|
|
|
|
|
$564 |
|
|
7 |
|
|
|
|
|
|
$658 |
|
|
8 |
|
|
|
|
|
|
$752 |
|
|
9 |
|
|
|
|
|
|
$846 |
|
|
10* |
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