Free 2005 Utah Withholding Tax Guide, Pub 14 - Utah


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Withholding Tax Guide
Withholding Information and Tables for Utah Income Tax Effective Jan.·1, 2002*


*NOTE:
This booklet will only be revised when income tax laws significantly change, and not necessarily on an annual basis. All employers will automatically be mailed a new booklet when any revisions are made.

You do not need to request a new booklet each year.

14

Utah State Tax Commission
8/04



Prepared by: Utah State Tax Commission 210 North 1950 West Salt Lake City, Utah 84134 (801) 297-2200 1-800-662-4335
www.tax.utah.gov Additional tax information and Utah State tax forms

What's New?
· Household employers who file federal Schedule H on an annual basis or employers who withhold less than $1000 per year may elect to pay Utah withholding annually. For more information on annual filing, see page 3. · Employers who are required to file W-2s electronically with the IRS must also file W-2s electronically with Utah. For more information, see "Magnetic and Electronic Media" on page 4. · Withholding schedules and tables have been adjusted, effective January 1, 2002. · The interest rate on unpaid balances is subject to change on January 1 of each calendar year. Current and past year rates are available online at tax.utah.gov/taxes/penaltyinterest.html and in Pub 15.

If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at (801) 297-3811 or TDD, Telecommunications Device for the Deaf, (801) 297-2020. Please allow three working days for a response.

Table of Contents

Table of Contents
General Information .............................................................................................. 1 Employment Tax Workshops ......................................................................... 1 Who Must Withhold Taxes? ........................................................................... 1 Wages .................................................................................................... 1 Withholding Exemption .......................................................................... 1 How Do I Get a Withholding Account? .......................................................... 1 Federal Employer Identification Number ............................................... 1 Bonds ..................................................................................................... 1 How Much Should I Withhold? ...................................................................... 1 How Do I File and Pay? ................................................................................ 1 Alternate Filing Method .......................................................................... 2 Third-Party Filing .................................................................................... 2 Requirement to File, Even With No Tax Liability .................................... 2 Liability ................................................................................................... 2 Coupon Booklets ........................................................................................... 2 Filing Coupons ....................................................................................... 2 Amended Coupon .................................................................................. 2 Annual Reconciliation Coupon .............................................................. 3 Notice of Change Coupon ..................................................................... 3 Withholding Filing Record ..................................................................... 3 When Are Withholding Taxes Due? .............................................................. 3 Annually ................................................................................................. 3 Quarterly ................................................................................................. 3 Monthly ................................................................................................... 3 Filing Status Changes ................................................................................... 4 How do I File W-2s? ...................................................................................... 4 Magnetic and Electronic Media ............................................................. 4 Penalties and Interest .................................................................................... 4 How Do I Make Changes to My Account? .................................................... 4 How Do I Close a Withholding Account? ...................................................... 4 Agencies ............................................................................................................... 5 Tax Commission ............................................................................................ 5 Internal Revenue Service ............................................................................. 5 Workforce Services ....................................................................................... 5 Labor Commission ........................................................................................ 5 Social Security Administration ...................................................................... 5 Withholding Schedules ........................................................................................ 6 Utah Income Tax Withholding Schedules ..................................................... 6 Examples of Withholding Calculations ......................................................... 7 Schedules 1-4 ­ Weekly, Biweekly, Semimonthly, Monthly .......................... 8 Schedules 5-8 ­ Quarterly, Semiannually, Annually, Daily .......................... 9 Withholding Tables ............................................................................................. 10 Weekly Payroll Period ­ Single Status ........................................................ 10 Weekly Payroll Period ­ Married Status ...................................................... 11 Biweekly Payroll Period ­ Single Status ..................................................... 12 Biweekly Payroll Period ­ Married Status ................................................... 13 Semimonthly Payroll Period ­ Single Status .............................................. 14 Semimonthly Payroll Period ­ Married Status ............................................ 15 Monthly Payroll Period ­ Single Status ....................................................... 16 Monthly Payroll Period ­ Married Status ..................................................... 17 Quarterly Payroll Period ­ Single Status ..................................................... 18 Quarterly Payroll Period ­ Married Status ................................................... 19 Semiannual Payroll Period ­ Single Status ................................................ 20 Semiannual Payroll Period ­ Married Status .............................................. 21 Annual Payroll Period ­ Single Status ........................................................ 22 Annual Payroll Period ­ Married Status ...................................................... 23 Daily Payroll Period ­ Single Status ........................................................... 24 Daily Payroll Period ­ Married Status ......................................................... 25 Election to File Withholding Returns and Payments Annually .......................... 27

General Information

General Information
The information contained in this publication will help you determine if you need a Utah State withholding account number and the type of withholding return you should use. This publication also contains information about annual reconciliation and electronic filing requirements, schedules to help you calculate amounts to be withheld from employees' wages, and detailed withholding tables. If you have additional questions, call the Tax Commission at (801) 297-2200, or toll-free 1-800-662-4335 outside the Salt Lake area. This information does not cover federal withholding requirements. You will need to contact the IRS for federal withholding information (see "Agencies," later in this publication).

How Do I Get a Withholding Account?
Every employer who is required to withhold taxes must first obtain a withholding tax account number. The number may be obtained by: 1. Completing form TC-69, "Utah State Business and Tax Registration" and submitting it to the Tax Commission, or 2. Going online to tax.utah.gov and clicking on the "One Stop Business Registration" link to access the application for both the withholding account number and other state and local agency registrations.

Federal Employer Identification Number
Employers are required to obtain a federal employer identification number from the IRS before registering in Utah. Only an authorized individual such as the following can apply: · · · · · · Individual Owners Corporations or Non-Profit Organizations (presidents, vice presidents, or other principals) Partnerships (authorized member or officer) Trust or Estate (fiduciary or authorized agent) Limited Liability Companies Limited Liability Partnerships

Employment Tax Workshops
The Utah State Tax Commission participates in regularly scheduled Employment Tax Workshops conducted by the IRS. The workshops offer an indepth review of employers' responsibilities for withholding both federal and state income taxes as well as other business information. For contact information, see "Agencies," later in this publication.

Who Must Withhold Taxes?
An employer must withhold state income tax if the employer: 1) Does business in Utah, or obtains any income from Utah sources; and 2) Pays wages to individuals who perform services for that employer, within or outside the state of Utah, on an employer/employee basis.

Contact the Internal Revenue Service for more detailed information about how to receive an employer identification number. The telephone number is 1-800-829-1040.

Bonds
The Tax Commission may require an employer to provide a corporate bond, not to exceed $5,000.

Wages
The State of Utah uses the definition of wages as defined in the Internal Revenue Code, Section 3401. In short, wages means, "all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including cash value of all remuneration (including benefits; i.e. pensions, bonuses) paid in any medium other than cash..." Please refer to IRS Code Section 3401 for the full definition of wages, and Utah Tax Code §59-10-401, 404 and 405.

How Much Should I Withhold?
Employers should withhold amounts based on the employee's federal W-4 form and the Utah income tax withholding schedules or tables contained in this publication.

How Do I File and Pay?
An employer is required to file a return and pay all amounts withheld to the Utah State Tax Commission on or before the due date (see due dates on page 3). A coupon identifying the account number, filing period and payment amount must accompany all payments.

Withholding Exemption
Any employer who does business in Utah for 60 days or less during a calendar year may be exempt from withholding requirements. To be exempt, the employer must receive advance approval from the Tax Commission certifying they are exempt. Thereafter, if the employer does business exceeding 60 days, the employer is liable for all taxes due during the period of exemption. However, if "good cause" can be shown for exceeding the 60 days, the Tax Commission may extend the exemption for 30 days.

www.tax.utah.gov
Additional tax information and Utah State tax forms

Page 1

General Information Alternate Filing Method
Employers may use Electronic Funds Transfer (EFT) to file monthly or quarterly returns and make payments. ACH Credit information and an application form are contained in Publication 43, "Withholding Tax Electronic Funds Transfer ACH Credit Method." account, the employer will receive a withholding coupon payment booklet. Employers with existing withholding accounts will receive a new withholding coupon booklet each year in January or early February. The coupon booklets, which are imprinted with account information, contain all withholding forms that must be filed during the year. If you do not receive your withholding coupon booklet, contact the Tax Commission.

Third-Party Filing
Employers may file withholding through third-party filers. The third-party filer handles all withholding record keeping, payments and reconciliations for the client employer. The employer is held responsible for the third-party's failure to make payments.

Filing Coupons
Depending on the filing frequency, the coupon booklet will contain the following filing coupons: · · · Annual ­ One annual filing coupon (form TC-96Y) Quarterly ­ 4 quarterly filing coupons (form TC-96Q) Monthly ­ 12 monthly filing coupons (form TC-96M)

Requirement to File, Even With No Tax Liability
An employer is required to file a withholding coupon even if there is no tax liability. Failure to do so may result in an estimated tax assessment.

Liability
The employer is liable to pay to the Tax Commission the tax required to be withheld. The employee is not liable for any payment required to be withheld. If any portion of the withheld taxes is not paid, the Tax Commission may obtain a lien upon all employer assets and property used by the employer in the conduct of his business, including stock-in-trade, business fixtures and equipment, to secure payment.

These coupons are the employers' withholding returns. They are filed with the withholding payment.

Amended Coupon
The coupon booklet contains an amended coupon (form TC-96A), which is used to amend a previously filed return. This coupon replaces a previously filed coupon; therefore, the amount of withholding reported on the coupon is the entire corrected amount of withholding. If additional taxes are owed, include interest with the amount owed for the calendar year from the original filing period due date to the date of payment.

Coupon Booklets
Within 30 days after opening a new withholding

Page 2

General Information Annual Reconciliation Coupon
All employers must file an annual reconciliation along with all forms W-2, 1099, etc. for the calendar year. The forms and reconciliation must be filed on magnetic media if the number of forms (W-2, 1099, etc.) are 250 or more. If less than 250, you may file either by magnetic media or with paper documents. Magnetic media filing includes filing on magnetic tape, cartridge, diskette and CD. More information for preparing magnetic media can be found in Pub 32MR online at tax.utah.gov/forms. If filing on paper, you must submit a form TC-96R along with the withholding forms (W-2, 1099, etc.). The TC-96R must show the total number of forms, total Utah wages or payments reported on the forms, total Utah withholding tax shown on the forms, and total amount of Utah withholding tax paid to the Tax Commission by the payer for the year. The reconciliation and forms, whether filed magnetically or on paper, are due by February 28. The total Utah withholding shown on the forms you submit must equal the total Utah withholding tax paid for the year. If it does not, you must submit an amended return, TC-96A, and correct the entries on the TC-96R. NOTE: Forms 1099 need be submitted only if they show Utah withholding tax. If there is no Utah withholding on the 1099, the form does not need to be reported to the Tax Commission.

Annually
Employers who meet certain criteria may elect to pay Utah withholding on an annual basis. The following employers qualify to file annually: · · Household employers who file federal Schedule H on an annual basis; or Employers who withhold less than $1000 per year.

Annual returns are filed for the calendar year, ending in December. The return (form TC-96Y) and payment are due by January 31 of the following year. Employers may request annual filing status by completing the form on page 27. New employers who do not request annual filing will be set up for quarterly filing.

Quarterly
Employers who do not file annually and who withhold less than an average of $1,000 each month may file quarterly. Quarterly returns (form TC-96Q) and payments are due by the last day of the month following the close of the quarterly period. Quarterly Filing Period January - March April - June July - September October - December Due Date April 30 July 31 October 31 January 31

Notice of Change Coupon
The coupon booklet contains a notice of change coupon (TC-96C), used to close your account, report changes to your business or mailing address, change your business name, or notify the Tax Commission if you cease to pay wages.

Quarterly filers may voluntarily change to monthly filing. See "Filing Status Changes" later in this publication.

Monthly
Employers who withhold an average of $1,000 or more each month must file monthly. Monthly returns (form TC-96M) and payments are due by the last day of the month following the close of the monthly period. Monthly Filing Period January February March April May June July August September October November December Due Date February 28 (or 29) March 31 April 30 May 31 June 30 July 31 August 31 September 30 October 31 November 30 December 31 January 31

Withholding Filing Record
Employers should keep a record of taxes withheld and paid to the Tax Commission for a minimum of three years from the due date of the income tax return on which the wages are reported. The withholding payment coupon booklet provides a place to record amount due, amount paid and check number for each filing period.

When Are Withholding Taxes Due?
Returns with due dates on Saturday, Sunday or legal holidays are due on the next business day.
NOTE: Utah does not follow the federal withholding payment periods. Utah only requires that payment be made monthly, quarterly or annually. The IRS semiweekly deposit and $100,000 next day deposit rules do not apply to Utah withholding taxes.

Page 3

General Information

Filing Status Changes
The Tax Commission reviews each withholding account annually to determine if the reporting period needs to be changed to a quarterly or monthly status. Withholding filings for one year are used to determine filing changes. Quarterly filers may voluntarily change to a monthly filing status filing by sending a written request to the Master File Maintenance Unit at the Tax Commission.

The penalty for failure to complete the W-2 or annual reconciliation with all required information, including the Utah withholding account number and the federal employer identification number, is $50 per form, up to a maximum of $1,000. The interest rate for all taxes and fees administered by the Tax Commission is two percentage points above the federal short-term rate in effect for the preceding fourth calendar quarter. The interest rate for 2002 is 6 percent. Returns with due dates on Saturday, Sunday, or legal holidays are due on the next business day. For information on applicable interest rates, taxpayers may request form TC-15 by calling or writing the Tax Commission.

How do I File W-2s?
Employers must provide a withholding statement showing taxes withheld during the year to all employees by January 31 of the following year. Copies of all W-2, 1099R or W-2P withholding statements must be filed with the annual reconciliation coupon (form TC-96R). Effective Jan. 1, 2002, employers who are required to file W-2s in an electronic format with the Internal Revenue Service must submit all W-2s to the Utah State Tax Commission in an electronic format or magnetic media approved by the commission.

How Do I Make Changes to My Account?
Use the Notice of Change form, TC-96C, included in the withholding coupon booklet, to close your account, to report changes to your business or mailing address or your business name or changes in your business ownership status, or if you cease to pay wages. Form TC-96C is also available from the Tax Commission. Address and name changes do not require a new coupon booklet to be issued. Continue using the coupons in the current booklet. The Tax Commission will make the necessary changes to its records and the changes will be indicated on future correspondence. If the employer's business is sold or if the ownership status is changed (e.g. sole proprietor to partnership), the new owner(s) must apply for a new withholding account number. Withholding account numbers are not transferable. The new owner(s) cannot use the number or report on the coupons of the previous owner.

Magnetic and Electronic Media
W-2s that are filed using magnetic media (or other electronic media) must be accompanied by an annual reconciliation form, TC-96R. Magnetic media specifications and procedures are contained in Publication 32MR, "Instructions for Annual Report of W-2, 1099R, and TC-675R Information." For information, call (801) 297-7626 or 1-800-662-4335, ext. 7626, outside the Salt Lake area. Also see SSA (Social Security Administration) Publication MMREF-1.

Penalties and Interest
The penalty for failure to file a tax due return by the due date is the greater of $20 or 10 percent of the unpaid tax. In addition, if a tax balance remains unpaid 90 days after the due date, a second penalty, the greater of $20 or 10 percent of the tax balance, will be added for failure to pay timely. The penalty for failure to pay tax due, as reported on a timely filed return or within 30 days of a notice of deficiency, is the greater of $20 or 10 percent of the tax due. In addition, a penalty of $50 will be assessed, up to $1,000, for each annual reconciliation and W-2 not filed.

How Do I Close a Withholding Account?
When an employer ceases to do business in Utah, the employer should inform the Tax Commission in writing so the account may be closed. If the Tax Commission is not informed, the employer will be assessed an estimated tax, including late penalties and interest. Use the Notice of Change form, TC-96C, included in the withholding coupon booklet, to close your account.

Page 4

Agencies

Agencies
For the type of information detailed below, contact the agency indicated.

Tax Commission
State Withholding Tax
Utah State Tax Commission 210 North 1950 West Salt Lake City, UT 84134 (801) 297-2200 1-800-662-4335 www.tax.utah.gov

Workforce Services
Unemployment Compensation
Department of Workforce Services 140 East 300 South, 3rd Floor PO Box 45288 Salt Lake City, UT 84145-0288 (801) 526-WORK (9675) 1-888-920-WORK (9675) www.dws.state.ut.us

Employment Tax Workshops
(801) 297-6203

Forms
(801) 297-6700 1-800-662-4335, ext. 6700

Labor Commission
Worker's Compensation
Contact any private insurance company that carries worker's compensation insurance, or contact: Labor Commission of Utah 160 East 300 South, 3rd Floor PO Box 14660 Salt Lake City, UT 84114-6600 (801) 530-6800 1-800-530-5090

Internal Revenue Service
Employment Tax Workshops Federal Withholding Self-Employment Tax
Internal Revenue Service 50 South 200 East, MS TEC SLC Salt Lake City, UT 84111 (801) 779-6852

Social Security Administration
Social Security
202 West 400 South Salt Lake City, UT 84101 (801) 524-4115 1-800-772-1213

Information
1-800-829-1040 www.irs.gov

Forms
1-800-829-4477

Page 5

Withholding Schedules

Withholding Schedules
Utah Income Tax Withholding Schedules
The Utah income tax withholding schedules have been designed to parallel the federal withholding schedules found in Circular E, Employer's Tax Guide (IRS Publication 15). To compute the employee's state income tax withholding, follow the instructions below. 1. Find the appropriate schedules, based on the company's payroll period and the employee's marital status, as shown on the W-4 form. 2. Multiply the number of withholding allowances claimed on the employee's W-4 by the withholding allowance for the pay period. 3. Subtract the amount in (2) above from the gross wages of the employee. The resulting amount is "Taxable Wages." 4. Locate the line in the schedule that includes the "Taxable Wages" determined in (3) above. Subtract the figure in the last column labeled "of amount over" from "Taxable Wages," and multiply the difference by the percentage listed. 5. Add the dollar amount from column labeled "withholding is" to the amount determined in (4) above. The sum is the amount of state tax to be withheld from wages for that pay period. See examples of different combinations of pay period, gross wages, marital status, and withholding allowances. Questions regarding the withholding schedules should be directed to: Taxpayer Services Utah State Tax Commission 210 North 1950 West Salt Lake City, UT 84134 (801) 297-2200 1-800-662-4335
If pay period is Weekly Biweekly Semimonthly Monthly Quarterly Semiannual Annual Daily Marital Status Single Married

Number of pay periods annually 52 26 24 12 4 2 1 Daily (a) (b) Use schedule Schedule 1 Schedule 2 Schedule 3 Schedule 4 Schedule 5 Schedule 6 Schedule 7 Schedule 8

Use schedule labeled

Page 6

Withholding Schedules

Examples of Withholding Calculations
Example 1 - Use Schedule 1(a) Payroll Period Marital Status Withholding Allowances Gross Wages Example 4 - Use Schedule 4(b) Payroll Period Marital Status Withholding Allowances Gross Wages 150 35 115 111 4 5.70% 0 2 2

Weekly Single 1 $105

Monthly Married 9 $2,500 2,500 1,350 1,150 911 239 6.50% 16 29 45

Gross wages for period Withholding allowances ( 1 x $35 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" Total amount to be withheld for pay period Example 2 - Use Schedule 2(a) Payroll Period Marital Status Withholding Allowances Gross Wages

x +

Gross wages for period Withholding allowances ( 9 x $150 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" Total amount to be withheld for pay period Example 5 - Use Schedule 8(b) Payroll Period Marital Status Withholding Allowances Gross Wages

x +

Biweekly Single 2 $1,000 1,000 138 862 254 608 6.50% 40 7 47

Daily Married 4 $65 65 28 37 35 2 5.70% 0 1 1

Gross wages for period Withholding allowances ( 2 x $69 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" Total amount to be withheld for pay period Example 3 - Use Schedule 3(b) Payroll Period Marital Status Withholding Allowances Gross Wages

x +

Gross wages for period Withholding allowances ( 4x $7 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" Total amount to be withheld for pay period Example 6 - Use Schedule 4(a) Payroll Period Marital Status Withholding Allowances Gross Wages

x +

Semimonthly Married 4 $855 855 300 555 455 100 6.50% 7 14 21

Monthly Single 5 $3,000 3,000 750 2,250 551 1,699 6.50% 110 14 124

Gross wages for period Withholding allowances ( 4 x $75 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" Total amount to be withheld for pay period

x +

Gross wages for period Withholding allowances ( 5 x $150 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" Total amount to be withheld for pay period

x +

Page 7

Withholding Schedules

SCHEDULE 1

If the payroll period with respect to an employee is WEEKLY (52 scheduled pay periods per year). $35 MARRIED person withholding allowance (b) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $44 $0 $44 $77 $0 + 2.30% $44 $77 $111 $1 + 3.10% $77 $111 $144 $2 + 4.00% $111 $144 $177 $3 + 4.90% $144 $177 $210 $5 + 5.70% $177 $210 $7 + 6.50% $210

$35 SINGLE person withholding allowance (a) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $44 $0 $44 $61 $0 + 2.30% $44 $61 $77 $0 + 3.10% $61 $77 $94 $1 + 4.00% $77 $94 $111 $2 + 4.90% $94 $111 $127 $2 + 5.70% $111 $127 $3 + 6.50% $127

SCHEDULE 2

If the payroll period with respect to an employee is BIWEEKLY (26 scheduled pay periods per year). $69 MARRIED person withholding allowance (b) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $88 $0 $88 $155 $0 + 2.30% $88 $155 $221 $2 + 3.10% $155 $221 $288 $4 + 4.00% $221 $288 $354 $6 + 4.90% $288 $354 $420 $9 + 5.70% $354 $420 $13 + 6.50% $420

$69 SINGLE person withholding allowance (a) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $88 $0 $88 $122 $0 + 2.30% $88 $122 $155 $1 + 3.10% $122 $155 $188 $2 + 4.00% $155 $188 $221 $3 + 4.90% $188 $221 $254 $5 + 5.70% $221 $254 $7 + 6.50% $254

SCHEDULE 3

If the payroll period with respect to an employee is SEMIMONTHLY (24 scheduled pay periods per year). $75 MARRIED person withholding allowance (b) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $96 $0 $96 $168 $0 + 2.30% $96 $168 $240 $2 + 3.10% $168 $240 $312 $4 + 4.00% $240 $312 $383 $7 + 4.90% $312 $383 $455 $10 + 5.70% $383 $455 $14 + 6.50% $455

$75 SINGLE person withholding allowance (a) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $96 $0 $96 $132 $0 + 2.30% $96 $132 $168 $1 + 3.10% $132 $168 $204 $2 + 4.00% $168 $204 $240 $3 + 4.90% $204 $240 $276 $5 + 5.70% $240 $276 $7 + 6.50% $276

SCHEDULE 4

If the payroll period with respect to an employee is MONTHLY (12 scheduled pay periods per year). $150 MARRIED person withholding allowance (b) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $192 $0 $192 $336 $0 + 2.30% $192 $336 $479 $3 + 3.10% $336 $479 $623 $8 + 4.00% $479 $623 $767 $14 + 4.90% $623 $767 $911 $21 + 5.70% $767 $911 $29 + 6.50% $911

$150 SINGLE person withholding allowance (a) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $192 $0 $192 $264 $0 + 2.30% $192 $264 $336 $2 + 3.10% $264 $336 $407 $4 + 4.00% $336 $407 $479 $7 + 4.90% $407 $479 $551 $10 + 5.70% $479 $551 $14 + 6.50% $551

* "Taxable Wages" shown in tables is defined as the gross wages less withholding allowance(s) for the pay period.

Page 8

Withholding Schedules

SCHEDULE 5

If the payroll period with respect to an employee is QUARTERLY (4 scheduled pay periods per year). $450 MARRIED person withholding allowance (b) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $575 $0 $575 $1,007 $0 + 2.30% $575 $1,007 $1,438 $10 + 3.10% $1,007 $1,438 $1,869 $23 + 4.00% $1,438 $1,869 $2,300 $41 + 4.90% $1,869 $2,300 $2,732 $62 + 5.70% $2,300 $2,732 $86 + 6.50% $2,732

$450 SINGLE person withholding allowance (a) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $575 $0 $575 $791 $0 + 2.30% $575 $791 $1,007 $5 + 3.10% $791 $1,007 $1,222 $12 + 4.00% $1,007 $1,222 $1,438 $20 + 4.90% $1,222 $1,438 $1,653 $31 + 5.70% $1,438 $1,653 $43 + 6.50% $1,653

SCHEDULE 6

If the payroll period with respect to an employee is SEMIANNUALLY (2 scheduled pay periods per year). $900 MARRIED person withholding allowance (b) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $1,150 $0 $1,150 $2,013 $0 + 2.30% $1,150 $2,013 $2,875 $20 + 3.10% $2,013 $2,875 $3,738 $47 + 4.00% $2,875 $3,738 $4,600 $81 + 4.90% $3,738 $4,600 $5,463 $123 + 5.70% $4,600 $5,463 $172 + 6.50% $5,463

$900 SINGLE person withholding allowance (a) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $1,150 $0 $1,150 $1,582 $0 + 2.30% $1,150 $1,582 $2,013 $10 + 3.10% $1,582 $2,013 $2,444 $24 + 4.00% $2,013 $2,444 $2,875 $41 + 4.90% $2,444 $2,875 $3,307 $62 + 5.70% $2,875 $3,307 $86 + 6.50% $3,307

SCHEDULE 7

If the payroll period with respect to an employee is ANNUALLY (1 scheduled pay period per year). $1,800 MARRIED person withholding allowance (b) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $2,300 $0 $2,300 $4,026 $0 + 2.30% $2,300 $4,026 $5,750 $40 + 3.10% $4,026 $5,750 $7,476 $93 + 4.00% $5,750 $7,476 $9,200 $162 + 4.90% $7,476 $9,200 $10,926 $246 + 5.70% $9,200 $10,926 $344 + 6.50% $10,926

$1,800 SINGLE person withholding allowance (a) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $2,300 $0 $2,300 $3,163 $0 + 2.30% $2,300 $3,163 $4,026 $20 + 3.10% $3,163 $4,026 $4,888 $47 + 4.00% $4,026 $4,888 $5,750 $81 + 4.90% $4,888 $5,750 $6,613 $123 + 5.70% $5,750 $6,613 $172 + 6.50% $6,613

SCHEDULE 8

If the payroll period with respect to an employee is DAILY. $7 MARRIED person withholding allowance (b) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $9 $0 $9 $15 $0 + 2.30% $9 $15 $22 $0 + 3.10% $15 $22 $29 $0 + 4.00% $22 $29 $35 $1 + 4.90% $29 $35 $42 $1 + 5.70% $35 $42 $1 + 6.50% $42

$7 SINGLE person withholding allowance (a) If Taxable Wages* are: Equal to or and less Withholding + percent of amount more than than is over $0 $9 $0 $9 $12 $0 + 2.30% $9 $12 $15 $0 + 3.10% $12 $15 $19 $0 + 4.00% $15 $19 $22 $0 + 4.90% $19 $22 $25 $0 + 5.70% $22 $25 $1 + 6.50% $25

* "Taxable Wages" shown in tables is defined as the gross wages less withholding allowance(s) for the pay period.

Page 9

Withholding Tables

Withholding Tables
Weekly Payroll Period ­ Single Status
TABLE 1 Rev. 12/01 Single WEEKLY Withholding Table (52 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $44 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 44 128 1 0 0 0 0 0 0 0 0 0 0 128 157 4 2 1 0 0 0 0 0 0 0 0 157 187 6 4 2 1 0 0 0 0 0 0 0 187 217 8 6 4 2 0 0 0 0 0 0 0 217 246 10 8 6 3 2 0 0 0 0 0 0 246 276 12 10 8 5 3 1 0 0 0 0 0 276 305 14 12 9 7 5 3 1 0 0 0 0 305 335 16 14 11 9 7 5 2 1 0 0 0 335 365 18 16 13 11 9 7 4 2 1 0 0 365 394 20 17 15 13 11 8 6 4 2 1 0 394 424 22 19 17 15 13 10 8 6 4 2 0 424 453 24 21 19 17 15 12 10 8 6 3 2 453 483 25 23 21 19 16 14 12 10 7 5 3 483 512 27 25 23 21 18 16 14 12 9 7 5 512 542 29 27 25 23 20 18 16 14 11 9 7 542 572 31 29 27 24 22 20 18 15 13 11 9 572 601 33 31 29 26 24 22 20 17 15 13 11 601 631 35 33 31 28 26 24 22 19 17 15 13 631 660 37 35 33 30 28 26 24 21 19 17 15 660 690 39 37 34 32 30 28 25 23 21 19 16 690 720 41 39 36 34 32 30 27 25 23 21 18 720 749 43 41 38 36 34 32 29 27 25 23 20 749 779 45 42 40 38 36 33 31 29 27 24 22 779 808 47 44 42 40 38 35 33 31 29 26 24 808 838 49 46 44 42 40 37 35 33 31 28 26 838 867 50 48 46 44 41 39 37 35 32 30 28 867 897 52 50 48 46 43 41 39 37 34 32 30 897 927 54 52 50 48 45 43 41 39 36 34 32 927 956 56 54 52 49 47 45 43 40 38 36 34 956 986 58 56 54 51 49 47 45 42 40 38 36 986 1,015 60 58 56 53 51 49 47 44 42 40 38 1,015 1,045 62 60 58 55 53 51 49 46 44 42 40 1,045 1,075 64 62 59 57 55 53 50 48 46 44 41 1,075 1,104 66 64 61 59 57 55 52 50 48 46 43 1,104 1,134 68 66 63 61 59 57 54 52 50 48 45 1,134 1,163 70 67 65 63 61 58 56 54 52 49 47 1,163 1,193 72 69 67 65 63 60 58 56 54 51 49 1,193 1,223 74 71 69 67 65 62 60 58 56 53 51 1,223 1,252 75 73 71 69 66 64 62 60 57 55 53 1,252 1,282 77 75 73 71 68 66 64 62 59 57 55 1,282 1,311 79 77 75 73 70 68 66 64 61 59 57 1,311 1,341 81 79 77 74 72 70 68 65 63 61 59 1,341 1,370 83 81 79 76 74 72 70 67 65 63 61 1,370 1,400 85 83 81 78 76 74 72 69 67 65 63 1,400 1,430 87 85 83 80 78 76 74 71 69 67 65 1,430 1,459 89 87 84 82 80 78 75 73 71 69 66 1,459 1,489 91 89 86 84 82 80 77 75 73 71 68 1,489 1,518 93 91 88 86 84 82 79 77 75 73 70 1,518 1,548 95 92 90 88 86 83 81 79 77 74 72 1,548 1,578 97 94 92 90 88 85 83 81 79 76 74 1,578 1,607 99 96 94 92 90 87 85 83 81 78 76 1,607 1,637 100 98 96 94 91 89 87 85 82 80 78 1,637 1,666 102 100 98 96 93 91 89 87 84 82 80 1,666 1,696 104 102 100 98 95 93 91 89 86 84 82 1,696 1,725 106 104 102 99 97 95 93 90 88 86 84 1,725 1,755 108 106 104 101 99 97 95 92 90 88 86

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 6 8 10 12 14 16 18 20 22 24 26 28 30 31 33 35 37 39 41 43 45 47 49 51 53 55 56 58 60 62 64 66 68 70 72 74 76 78 80 81 83

Page 10

Withholding Tables

Weekly Payroll Period ­ Married Status
TABLE 2 Rev. 12/01 Married WEEKLY Withholding Table (52 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $44 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 44 128 1 0 0 0 0 0 0 0 0 0 0 128 176 4 2 1 0 0 0 0 0 0 0 0 176 215 6 4 2 1 0 0 0 0 0 0 0 215 245 8 6 4 2 1 0 0 0 0 0 0 245 274 10 8 5 4 2 1 0 0 0 0 0 274 304 12 10 7 5 3 2 1 0 0 0 0 304 334 14 11 9 7 5 3 2 1 0 0 0 334 363 16 13 11 9 7 5 3 2 1 0 0 363 393 18 15 13 11 9 6 4 3 1 1 0 393 422 19 17 15 13 10 8 6 4 3 1 0 422 452 21 19 17 15 12 10 8 6 4 2 1 452 481 23 21 19 17 14 12 10 8 5 4 2 481 511 25 23 21 18 16 14 12 9 7 5 3 511 541 27 25 23 20 18 16 14 11 9 7 5 541 570 29 27 25 22 20 18 16 13 11 9 7 570 600 31 29 26 24 22 20 17 15 13 11 8 600 629 33 31 28 26 24 22 19 17 15 13 10 629 659 35 33 30 28 26 24 21 19 17 15 12 659 689 37 35 32 30 28 26 23 21 19 17 14 689 718 39 36 34 32 30 27 25 23 21 18 16 718 748 41 38 36 34 32 29 27 25 23 20 18 748 777 43 40 38 36 34 31 29 27 25 22 20 777 807 44 42 40 38 35 33 31 29 26 24 22 807 836 46 44 42 40 37 35 33 31 28 26 24 836 866 48 46 44 42 39 37 35 33 30 28 26 866 896 50 48 46 43 41 39 37 34 32 30 28 896 925 52 50 48 45 43 41 39 36 34 32 30 925 955 54 52 50 47 45 43 41 38 36 34 32 955 984 56 54 51 49 47 45 42 40 38 36 33 984 1,014 58 56 53 51 49 47 44 42 40 38 35 1,014 1,044 60 58 55 53 51 49 46 44 42 40 37 1,044 1,073 62 60 57 55 53 51 48 46 44 42 39 1,073 1,103 64 61 59 57 55 52 50 48 46 43 41 1,103 1,132 66 63 61 59 57 54 52 50 48 45 43 1,132 1,162 68 65 63 61 59 56 54 52 50 47 45 1,162 1,191 69 67 65 63 60 58 56 54 51 49 47 1,191 1,221 71 69 67 65 62 60 58 56 53 51 49 1,221 1,251 73 71 69 67 64 62 60 58 55 53 51 1,251 1,280 75 73 71 68 66 64 62 59 57 55 53 1,280 1,310 77 75 73 70 68 66 64 61 59 57 55 1,310 1,339 79 77 75 72 70 68 66 63 61 59 57 1,339 1,369 81 79 76 74 72 70 67 65 63 61 58 1,369 1,399 83 81 78 76 74 72 69 67 65 63 60 1,399 1,428 85 83 80 78 76 74 71 69 67 65 62 1,428 1,458 87 85 82 80 78 76 73 71 69 67 64 1,458 1,487 89 86 84 82 80 77 75 73 71 68 66 1,487 1,517 91 88 86 84 82 79 77 75 73 70 68 1,517 1,547 93 90 88 86 84 81 79 77 75 72 70 1,547 1,576 94 92 90 88 85 83 81 79 76 74 72 1,576 1,606 96 94 92 90 87 85 83 81 78 76 74 1,606 1,635 98 96 94 92 89 87 85 83 80 78 76 1,635 1,665 100 98 96 93 91 89 87 84 82 80 78 1,665 1,694 102 100 98 95 93 91 89 86 84 82 80 1,694 1,724 104 102 100 97 95 93 91 88 86 84 82 1,724 1,754 106 104 101 99 97 95 92 90 88 86 83 1,754 1,783 108 106 103 101 99 97 94 92 90 88 85

11 $0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 5 6 8 10 12 14 16 18 20 22 24 25 27 29 31 33 35 37 39 41 43 45 47 49 50 52 54 56 58 60 62 64 66 68 70 72 74 75 77 79 81 83

Page 11

Withholding Tables

Biweekly Payroll Period ­ Single Status
TABLE 3 Rev. 12/01 Single BIWEEKLY Withholding Table (26 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $88 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 88 256 2 0 0 0 0 0 0 0 0 0 0 256 315 9 4 2 0 0 0 0 0 0 0 0 315 374 12 8 4 1 0 0 0 0 0 0 0 374 433 16 12 7 4 1 0 0 0 0 0 0 433 492 20 16 11 7 3 1 0 0 0 0 0 492 552 24 20 15 11 6 3 0 0 0 0 0 552 611 28 23 19 14 10 6 2 0 0 0 0 611 670 32 27 23 18 14 9 5 2 0 0 0 670 729 36 31 27 22 18 13 9 4 2 0 0 729 788 39 35 30 26 21 17 12 8 4 1 0 788 847 43 39 34 30 25 21 16 12 7 3 1 847 907 47 43 38 34 29 25 20 16 11 7 3 907 966 51 46 42 37 33 28 24 19 15 10 6 966 1,025 55 50 46 41 37 32 28 23 19 14 10 1,025 1,084 59 54 50 45 41 36 32 27 23 18 14 1,084 1,143 62 58 53 49 44 40 35 31 26 22 17 1,143 1,202 66 62 57 53 48 44 39 35 30 26 21 1,202 1,262 70 66 61 57 52 48 43 39 34 30 25 1,262 1,321 74 70 65 61 56 52 47 43 38 34 29 1,321 1,380 78 73 69 64 60 55 51 46 42 37 33 1,380 1,439 82 77 73 68 64 59 55 50 46 41 37 1,439 1,498 86 81 77 72 68 63 59 54 50 45 41 1,498 1,557 89 85 80 76 71 67 62 58 53 49 44 1,557 1,617 93 89 84 80 75 71 66 62 57 53 48 1,617 1,676 97 93 88 84 79 75 70 66 61 57 52 1,676 1,735 101 96 92 87 83 78 74 69 65 60 56 1,735 1,794 105 100 96 91 87 82 78 73 69 64 60 1,794 1,853 109 104 100 95 91 86 82 77 73 68 64 1,853 1,912 112 108 103 99 94 90 85 81 76 72 67 1,912 1,972 116 112 107 103 98 94 89 85 80 76 71 1,972 2,031 120 116 111 107 102 98 93 89 84 80 75 2,031 2,090 124 120 115 111 106 102 97 93 88 84 79 2,090 2,149 128 123 119 114 110 105 101 96 92 87 83 2,149 2,208 132 127 123 118 114 109 105 100 96 91 87 2,208 2,268 136 131 127 122 118 113 109 104 100 95 91 2,268 2,327 139 135 130 126 121 117 112 108 103 99 94 2,327 2,386 143 139 134 130 125 121 116 112 107 103 98 2,386 2,445 147 143 138 134 129 125 120 116 111 107 102 2,445 2,504 151 146 142 137 133 128 124 119 115 110 106 2,504 2,563 155 150 146 141 137 132 128 123 119 114 110 2,563 2,623 159 154 150 145 141 136 132 127 123 118 114 2,623 2,682 162 158 153 149 144 140 135 131 126 122 117 2,682 2,741 166 162 157 153 148 144 139 135 130 126 121 2,741 2,800 170 166 161 157 152 148 143 139 134 130 125 2,800 2,859 174 170 165 161 156 152 147 143 138 134 129 2,859 2,918 178 173 169 164 160 155 151 146 142 137 133 2,918 2,978 182 177 173 168 164 159 155 150 146 141 137 2,978 3,037 186 181 177 172 168 163 159 154 150 145 141 3,037 3,096 189 185 180 176 171 167 162 158 153 149 144 3,096 3,155 193 189 184 180 175 171 166 162 157 153 148 3,155 3,214 197 193 188 184 179 175 170 166 161 157 152 3,214 3,273 201 196 192 187 183 178 174 169 165 160 156 3,273 3,333 205 200 196 191 187 182 178 173 169 164 160 3,333 3,392 209 204 200 195 191 186 182 177 173 168 164 3,392 3,451 212 208 203 199 194 190 185 181 176 172 167 3,451 3,510 216 212 207 203 198 194 189 185 180 176 171

11 $0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 9 13 17 21 25 28 32 36 40 44 48 51 55 59 63 67 71 75 78 82 86 90 94 98 101 105 109 113 117 121 125 128 132 136 140 144 148 151 155 159 163 167

Page 12

Withholding Tables

Biweekly Payroll Period ­ Married Status
TABLE 4 Rev. 12/01 Married BIWEEKLY Withholding Table (26 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $88 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 88 256 2 0 0 0 0 0 0 0 0 0 0 256 352 7 4 2 0 0 0 0 0 0 0 0 352 430 12 8 5 2 1 0 0 0 0 0 0 430 490 16 12 8 5 2 1 0 0 0 0 0 490 549 20 15 11 7 4 2 0 0 0 0 0 549 608 24 19 15 10 7 4 2 0 0 0 0 608 667 27 23 18 14 10 6 4 1 0 0 0 667 726 31 27 22 18 13 9 6 3 1 0 0 726 785 35 31 26 22 17 13 9 6 3 1 0 785 845 39 34 30 25 21 16 12 8 5 3 1 845 904 43 38 34 29 25 20 16 11 8 5 2 904 963 47 42 38 33 29 24 20 15 11 7 4 963 1,022 50 46 41 37 32 28 23 19 14 10 7 1,022 1,081 54 50 45 41 36 32 27 23 18 14 10 1,081 1,140 58 54 49 45 40 36 31 27 22 18 13 1,140 1,200 62 57 53 48 44 39 35 30 26 21 17 1,200 1,259 66 61 57 52 48 43 39 34 30 25 21 1,259 1,318 70 65 61 56 52 47 43 38 34 29 25 1,318 1,377 74 69 65 60 56 51 47 42 38 33 29 1,377 1,436 77 73 68 64 59 55 50 46 41 37 32 1,436 1,495 81 77 72 68 63 59 54 50 45 41 36 1,495 1,555 85 81 76 72 67 63 58 54 49 45 40 1,555 1,614 89 84 80 75 71 66 62 57 53 48 44 1,614 1,673 93 88 84 79 75 70 66 61 57 52 48 1,673 1,732 97 92 88 83 79 74 70 65 61 56 52 1,732 1,791 100 96 91 87 82 78 73 69 64 60 55 1,791 1,850 104 100 95 91 86 82 77 73 68 64 59 1,850 1,910 108 104 99 95 90 86 81 77 72 68 63 1,910 1,969 112 107 103 98 94 89 85 80 76 71 67 1,969 2,028 116 111 107 102 98 93 89 84 80 75 71 2,028 2,087 120 115 111 106 102 97 93 88 84 79 75 2,087 2,146 124 119 115 110 106 101 97 92 88 83 79 2,146 2,205 127 123 118 114 109 105 100 96 91 87 82 2,205 2,265 131 127 122 118 113 109 104 100 95 91 86 2,265 2,324 135 131 126 122 117 113 108 104 99 95 90 2,324 2,383 139 134 130 125 121 116 112 107 103 98 94 2,383 2,442 143 138 134 129 125 120 116 111 107 102 98 2,442 2,501 147 142 138 133 129 124 120 115 111 106 102 2,501 2,561 150 146 141 137 132 128 123 119 114 110 105 2,561 2,620 154 150 145 141 136 132 127 123 118 114 109 2,620 2,679 158 154 149 145 140 136 131 127 122 118 113 2,679 2,738 162 157 153 148 144 139 135 130 126 121 117 2,738 2,797 166 161 157 152 148 143 139 134 130 125 121 2,797 2,856 170 165 161 156 152 147 143 138 134 129 125 2,856 2,916 174 169 165 160 156 151 147 142 138 133 129 2,916 2,975 177 173 168 164 159 155 150 146 141 137 132 2,975 3,034 181 177 172 168 163 159 154 150 145 141 136 3,034 3,093 185 181 176 172 167 163 158 154 149 145 140 3,093 3,152 189 184 180 175 171 166 162 157 153 148 144 3,152 3,211 193 188 184 179 175 170 166 161 157 152 148 3,211 3,271 197 192 188 183 179 174 170 165 161 156 152 3,271 3,330 200 196 191 187 182 178 173 169 164 160 155 3,330 3,389 204 200 195 191 186 182 177 173 168 164 159 3,389 3,448 208 204 199 195 190 186 181 177 172 168 163 3,448 3,507 212 207 203 198 194 189 185 180 176 171 167 3,507 3,566 216 211 207 202 198 193 189 184 180 175 171

11 $0 0 0 0 0 0 0 0 0 0 0 1 2 4 6 9 13 16 20 24 28 32 36 39 43 47 51 55 59 62 66 70 74 78 82 86 89 93 97 101 105 109 112 116 120 124 128 132 136 139 143 147 151 155 159 162 166

Page 13

Withholding Tables

Semimonthly Payroll Period ­ Single Status
TABLE 5 Rev. 12/01 Single SEMIMONTHLY Withholding Table (24 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $96 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 96 277 3 0 0 0 0 0 0 0 0 0 0 277 341 9 5 2 0 0 0 0 0 0 0 0 341 405 14 9 4 1 0 0 0 0 0 0 0 405 469 18 13 8 4 1 0 0 0 0 0 0 469 533 22 17 12 7 3 1 0 0 0 0 0 533 598 26 21 16 11 7 3 0 0 0 0 0 598 662 30 25 20 16 11 6 2 0 0 0 0 662 726 34 29 25 20 15 10 5 2 0 0 0 726 790 39 34 29 24 19 14 9 5 2 0 0 790 854 43 38 33 28 23 18 13 9 4 1 0 854 918 47 42 37 32 27 22 18 13 8 4 1 918 982 51 46 41 36 32 27 22 17 12 7 3 982 1,046 55 50 45 41 36 31 26 21 16 11 7 1,046 1,110 59 54 50 45 40 35 30 25 20 15 11 1,110 1,174 64 59 54 49 44 39 34 29 25 20 15 1,174 1,239 68 63 58 53 48 43 38 34 29 24 19 1,239 1,303 72 67 62 57 52 47 43 38 33 28 23 1,303 1,367 76 71 66 61 57 52 47 42 37 32 27 1,367 1,431 80 75 70 66 61 56 51 46 41 36 31 1,431 1,495 84 79 75 70 65 60 55 50 45 40 36 1,495 1,559 89 84 79 74 69 64 59 54 50 45 40 1,559 1,623 93 88 83 78 73 68 63 59 54 49 44 1,623 1,687 97 92 87 82 77 72 68 63 58 53 48 1,687 1,751 101 96 91 86 82 77 72 67 62 57 52 1,751 1,815 105 100 95 91 86 81 76 71 66 61 56 1,815 1,880 109 104 100 95 90 85 80 75 70 65 61 1,880 1,944 114 109 104 99 94 89 84 79 75 70 65 1,944 2,008 118 113 108 103 98 93 88 84 79 74 69 2,008 2,072 122 117 112 107 102 97 93 88 83 78 73 2,072 2,136 126 121 116 111 107 102 97 92 87 82 77 2,136 2,200 130 125 120 116 111 106 101 96 91 86 81 2,200 2,264 134 129 125 120 115 110 105 100 95 90 86 2,264 2,328 139 134 129 124 119 114 109 104 100 95 90 2,328 2,392 143 138 133 128 123 118 113 109 104 99 94 2,392 2,456 147 142 137 132 127 122 118 113 108 103 98 2,456 2,521 151 146 141 136 132 127 122 117 112 107 102 2,521 2,585 155 150 145 141 136 131 126 121 116 111 106 2,585 2,649 159 154 150 145 140 135 130 125 120 115 111 2,649 2,713 164 159 154 149 144 139 134 129 125 120 115 2,713 2,777 168 163 158 153 148 143 138 134 129 124 119 2,777 2,841 172 167 162 157 152 147 143 138 133 128 123 2,841 2,905 176 171 166 161 157 152 147 142 137 132 127 2,905 2,969 180 175 170 166 161 156 151 146 141 136 131 2,969 3,033 184 179 175 170 165 160 155 150 145 140 136 3,033 3,098 189 184 179 174 169 164 159 154 150 145 140 3,098 3,162 193 188 183 178 173 168 163 159 154 149 144 3,162 3,226 197 192 187 182 177 172 168 163 158 153 148 3,226 3,290 201 196 191 186 182 177 172 167 162 157 152 3,290 3,354 205 200 195 191 186 181 176 171 166 161 156 3,354 3,418 209 204 200 195 190 185 180 175 170 165 161 3,418 3,482 214 209 204 199 194 189 184 179 175 170 165 3,482 3,546 218 213 208 203 198 193 188 184 179 174 169 3,546 3,610 222 217 212 207 202 197 193 188 183 178 173 3,610 3,674 226 221 216 211 207 202 197 192 187 182 177 3,674 3,739 230 225 220 216 211 206 201 196 191 186 181 3,739 3,803 234 229 225 220 215 210 205 200 195 190 186

11 $0 0 0 0 0 0 0 0 0 0 0 0 1 3 6 10 14 18 22 27 31 35 39 43 47 52 56 60 64 68 72 77 81 85 89 93 97 102 106 110 114 118 122 127 131 135 139 143 147 152 156 160 164 168 172 177 181

Page 14

Withholding Tables

Semimonthly Payroll Period ­ Married Status
TABLE 6 Rev. 12/01 Married SEMIMONTHLY Withholding Table (24 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $96 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 96 277 2 0 0 0 0 0 0 0 0 0 0 277 381 8 4 2 0 0 0 0 0 0 0 0 381 466 13 9 5 3 1 0 0 0 0 0 0 466 530 17 13 9 5 3 1 0 0 0 0 0 530 594 21 16 12 8 5 2 0 0 0 0 0 594 659 25 21 16 11 7 4 2 0 0 0 0 659 723 30 25 20 15 11 7 4 2 0 0 0 723 787 34 29 24 19 14 10 6 4 1 0 0 787 851 38 33 28 23 18 14 10 6 3 1 0 851 915 42 37 32 28 23 18 13 9 6 3 1 915 979 46 41 37 32 27 22 17 12 8 5 3 979 1,043 50 46 41 36 31 26 21 16 12 8 5 1,043 1,107 55 50 45 40 35 30 25 21 16 11 7 1,107 1,171 59 54 49 44 39 34 30 25 20 15 11 1,171 1,235 63 58 53 48 43 39 34 29 24 19 14 1,235 1,300 67 62 57 53 48 43 38 33 28 23 18 1,300 1,364 71 66 62 57 52 47 42 37 32 27 23 1,364 1,428 75 71 66 61 56 51 46 41 36 32 27 1,428 1,492 80 75 70 65 60 55 50 46 41 36 31 1,492 1,556 84 79 74 69 64 59 55 50 45 40 35 1,556 1,620 88 83 78 73 68 64 59 54 49 44 39 1,620 1,684 92 87 82 78 73 68 63 58 53 48 43 1,684 1,748 96 91 87 82 77 72 67 62 57 52 48 1,748 1,812 100 96 91 86 81 76 71 66 61 57 52 1,812 1,876 105 100 95 90 85 80 75 71 66 61 56 1,876 1,941 109 104 99 94 89 84 80 75 70 65 60 1,941 2,005 113 108 103 98 93 89 84 79 74 69 64 2,005 2,069 117 112 107 103 98 93 88 83 78 73 68 2,069 2,133 121 116 112 107 102 97 92 87 82 77 73 2,133 2,197 125 121 116 111 106 101 96 91 86 82 77 2,197 2,261 130 125 120 115 110 105 100 96 91 86 81 2,261 2,325 134 129 124 119 114 109 105 100 95 90 85 2,325 2,389 138 133 128 123 118 114 109 104 99 94 89 2,389 2,453 142 137 132 128 123 118 113 108 103 98 93 2,453 2,517 146 141 137 132 127 122 117 112 107 102 98 2,517 2,582 150 146 141 136 131 126 121 116 111 107 102 2,582 2,646 155 150 145 140 135 130 125 121 116 111 106 2,646 2,710 159 154 149 144 139 134 130 125 120 115 110 2,710 2,774 163 158 153 148 143 139 134 129 124 119 114 2,774 2,838 167 162 157 153 148 143 138 133 128 123 118 2,838 2,902 171 166 162 157 152 147 142 137 132 127 123 2,902 2,966 175 171 166 161 156 151 146 141 136 132 127 2,966 3,030 180 175 170 165 160 155 150 146 141 136 131 3,030 3,094 184 179 174 169 164 159 155 150 145 140 135 3,094 3,159 188 183 178 173 168 164 159 154 149 144 139 3,159 3,223 192 187 182 178 173 168 163 158 153 148 143 3,223 3,287 196 191 187 182 177 172 167 162 157 152 148 3,287 3,351 200 196 191 186 181 176 171 166 161 157 152 3,351 3,415 205 200 195 190 185 180 175 171 166 161 156 3,415 3,479 209 204 199 194 189 184 180 175 170 165 160 3,479 3,543 213 208 203 198 193 189 184 179 174 169 164 3,543 3,607 217 212 207 203 198 193 188 183 178 173 168 3,607 3,671 221 216 212 207 202 197 192 187 182 177 173 3,671 3,735 225 221 216 211 206 201 196 191 186 182 177 3,735 3,800 230 225 220 215 210 205 200 196 191 186 181 3,800 3,864 234 229 224 219 214 209 205 200 195 190 185

11 $0 0 0 0 0 0 0 0 0 0 0 1 2 4 7 10 14 18 22 26 30 34 39 43 47 51 55 59 64 68 72 76 80 84 89 93 97 101 105 109 114 118 122 126 130 134 139 143 147 151 155 159 164 168 172 176 180

Page 15

Withholding Tables

Monthly Payroll Period ­ Single Status
TABLE 7 Rev. 12/01 Single MONTHLY Withholding Table (12 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $192 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 192 554 5 1 0 0 0 0 0 0 0 0 0 554 682 19 10 3 0 0 0 0 0 0 0 0 682 810 27 17 9 3 0 0 0 0 0 0 0 810 939 35 26 16 8 2 0 0 0 0 0 0 939 1,067 44 34 24 14 7 1 0 0 0 0 0 1,067 1,195 52 42 33 23 13 6 1 0 0 0 0 1,195 1,323 60 51 41 31 21 12 5 0 0 0 0 1,323 1,451 69 59 49 39 30 20 11 4 0 0 0 1,451 1,580 77 67 58 48 38 28 19 10 3 0 0 1,580 1,708 85 76 66 56 46 37 27 17 9 3 0 1,708 1,836 94 84 74 64 55 45 35 25 16 7 2 1,836 1,964 102 92 83 73 63 53 44 34 24 14 7 1,964 2,092 110 101 91 81 71 62 52 42 32 23 13 2,092 2,221 119 109 99 89 80 70 60 50 41 31 21 2,221 2,349 127 117 108 98 88 78 69 59 49 39 30 2,349 2,477 135 126 116 106 96 87 77 67 57 48 38 2,477 2,605 144 134 124 114 105 95 85 75 66 56 46 2,605 2,733 152 142 133 123 113 103 94 84 74 64 55 2,733 2,862 160 151 141 131 121 112 102 92 82 73 63 2,862 2,990 169 159 149 139 130 120 110 100 91 81 71 2,990 3,118 177 167 158 148 138 128 119 109 99 89 80 3,118 3,246 185 176 166 156 146 137 127 117 107 98 88 3,246 3,374 194 184 174 164 155 145 135 125 116 106 96 3,374 3,503 202 192 183 173 163 153 144 134 124 114 105 3,503 3,631 210 201 191 181 171 162 152 142 132 123 113 3,631 3,759 219 209 199 189 180 170 160 150 141 131 121 3,759 3,887 227 217 208 198 188 178 169 159 149 139 130 3,887 4,016 235 226 216 206 196 187 177 167 157 148 138 4,016 4,144 244 234 224 214 205 195 185 175 166 156 146 4,144 4,272 252 242 233 223 213 203 194 184 174 164 155 4,272 4,400 260 251 241 231 221 212 202 192 182 173 163 4,400 4,528 269 259 249 239 230 220 210 200 191 181 171 4,528 4,657 277 267 258 248 238 228 219 209 199 189 180 4,657 4,785 285 276 266 256 246 237 227 217 207 198 188 4,785 4,913 294 284 274 264 255 245 235 225 216 206 196 4,913 5,041 302 292 283 273 263 253 244 234 224 214 205 5,041 5,169 310 301 291 281 271 262 252 242 232 223 213 5,169 5,298 319 309 299 289 280 270 260 250 241 231 221 5,298 5,426 327 317 308 298 288 278 269 259 249 239 230 5,426 5,554 335 326 316 306 296 287 277 267 257 248 238 5,554 5,682 344 334 324 314 305 295 285 275 266 256 246 5,682 5,810 352 342 333 323 313 303 294 284 274 264 255 5,810 5,939 360 351 341 331 321 312 302 292 282 273 263 5,939 6,067 369 359 349 339 330 320 310 300 291 281 271 6,067 6,195 377 367 358 348 338 328 319 309 299 289 280 6,195 6,323 385 376 366 356 346 337 327 317 307 298 288 6,323 6,451 394 384 374 364 355 345 335 325 316 306 296 6,451 6,580 402 392 383 373 363 353 344 334 324 314 305 6,580 6,708 410 401 391 381 371 362 352 342 332 323 313 6,708 6,836 419 409 399 389 380 370 360 350 341 331 321 6,836 6,964 427 417 408 398 388 378 369 359 349 339 330 6,964 7,092 435 426 416 406 396 387 377 367 357 348 338 7,092 7,221 444 434 424 414 405 395 385 375 366 356 346 7,221 7,349 452 442 433 423 413 403 394 384 374 364 355 7,349 7,477 460 451 441 431 421 412 402 392 382 373 363 7,477 7,605 469 459 449 439 430 420 410 400 391 381 371

11 $0 0 0 0 0 0 0 0 0 0 0 0 1 6 12 20 28 36 45 53 61 70 78 86 95 103 111 120 128 136 145 153 161 170 178 186 195 203 211 220 228 236 245 253 261 270 278 286 295 303 311 320 328 336 345 353 361

Page 16

Withholding Tables

Monthly Payroll Period ­ Married Status
TABLE 8 Rev. 12/01 Married MONTHLY Withholding Table (12 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $192 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 192 554 4 1 0 0 0 0 0 0 0 0 0 554 762 15 9 4 0 0 0 0 0 0 0 0 762 932 25 17 10 5 1 0 0 0 0 0 0 932 1,061 34 25 17 10 5 1 0 0 0 0 0 1,061 1,189 43 33 24 16 10 5 1 0 0 0 0 1,189 1,317 51 41 31 23 15 9 4 0 0 0 0 1,317 1,445 59 50 40 30 21 14 8 3 0 0 0 1,445 1,573 68 58 48 38 29 20 13 7 3 0 0 1,573 1,702 76 66 56 47 37 27 19 12 6 2 0 1,702 1,830 84 75 65 55 45 36 26 18 11 6 2 1,830 1,958 93 83 73 63 54 44 34 25 17 10 5 1,958 2,086 101 91 81 72 62 52 42 33 24 16 9 2,086 2,214 109 100 90 80 70 61 51 41 31 22 15 2,214 2,343 118 108 98 88 79 69 59 49 40 30 21 2,343 2,471 126 116 106 97 87 77 67 58 48 38 28 2,471 2,599 134 125 115 105 95 86 76 66 56 47 37 2,599 2,727 143 133 123 113 104 94 84 74 65 55 45 2,727 2,855 151 141 131 122 112 102 92 83 73 63 53 2,855 2,984 159 150 140 130 120 111 101 91 81 72 62 2,984 3,112 168 158 148 138 129 119 109 99 90 80 70 3,112 3,240 176 166 156 147 137 127 117 108 98 88 78 3,240 3,368 184 175 165 155 145 136 126 116 106 97 87 3,368 3,496 193 183 173 163 154 144 134 124 115 105 95 3,496 3,625 201 191 181 172 162 152 142 133 123 113 103 3,625 3,753 209 200 190 180 170 161 151 141 131 122 112 3,753 3,881 218 208 198 188 179 169 159 149 140 130 120 3,881 4,009 226 216 206 197 187 177 167 158 148 138 128 4,009 4,138 234 225 215 205 195 186 176 166 156 147 137 4,138 4,266 243 233 223 213 204 194 184 174 165 155 145 4,266 4,394 251 241 231 222 212 202 192 183 173 163 153 4,394 4,522 259 250 240 230 220 211 201 191 181 172 162 4,522 4,650 268 258 248 238 229 219 209 199 190 180 170 4,650 4,779 276 266 256 247 237 227 217 208 198 188 178 4,779 4,907 284 275 265 255 245 236 226 216 206 197 187 4,907 5,035 293 283 273 263 254 244 234 224 215 205 195 5,035 5,163 301 291 281 272 262 252 242 233 223 213 203 5,163 5,291 309 300 290 280 270 261 251 241 231 222 212 5,291 5,420 318 308 298 288 279 269 259 249 240 230 220 5,420 5,548 326 316 306 297 287 277 267 258 248 238 228 5,548 5,676 334 325 315 305 295 286 276 266 256 247 237 5,676 5,804 343 333 323 313 304 294 284 274 265 255 245 5,804 5,932 351 341 331 322 312 302 292 283 273 263 253 5,932 6,061 359 350 340 330 320 311 301 291 281 272 262 6,061 6,189 368 358 348 338 329 319 309 299 290 280 270 6,189 6,317 376 366 356 347 337 327 317 308 298 288 278 6,317 6,445 384 375 365 355 345 336 326 316 306 297 287 6,445 6,573 393 383 373 363 354 344 334 324 315 305 295 6,573 6,702 401 391 381 372 362 352 342 333 323 313 303 6,702 6,830 409 400 390 380 370 361 351 341 331 322 312 6,830 6,958 418 408 398 388 379 369 359 349 340 330 320 6,958 7,086 426 416 406 397 387 377 367 358 348 338 328 7,086 7,214 434 425 415 405 395 386 376 366 356 347 337 7,214 7,343 443 433 423 413 404 394 384 374 365 355 345 7,343 7,471 451 441 431 422 412 402 392 383 373 363 353 7,471 7,599 459 450 440 430 420 411 401 391 381 372 362 7,599 7,727 468 458 448 438 429 419 409 399 390 380 370

11 $0 0 0 0 0 0 0 0 0 0 0 1 4 9 14 20 27 35 44 52 60 69 77 85 94 102 110 119 127 135 144 152 160 169 177 185 194 202 210 219 227 235 244 252 260 269 277 285 294 302 310 319 327 335 344 352 360

Page 17

Withholding Tables

Quarterly Payroll Period ­ Single Status
TABLE 9 Rev. 12/01 Single QUARTERLY Withholding Table (4 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $575 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 575 1,662 16 2 0 0 0 0 0 0 0 0 0 1,662 2,047 56 29 10 0 0 0 0 0 0 0 0 2,047 2,431 81 52 26 8 0 0 0 0 0 0 0 2,431 2,816 106 77 48 23 6 0 0 0 0 0 0 2,816 3,200 131 102 73 43 20 4 0 0 0 0 0 3,200 3,585 156 127 98 68 40 17 3 0 0 0 0 3,585 3,970 181 152 123 93 64 36 15 1 0 0 0 3,970 4,354 206 177 148 118 89 60 32 12 0 0 0 4,354 4,739 231 202 173 143 114 85 56 29 10 0 0 4,739 5,123 256 227 198 168 139 110 81 51 26 8 0 5,123 5,508 281 252 223 193 164 135 106 76 47 22 6 5,508 5,893 306 277 248 218 189 160 131 101 72 43 20 5,893 6,277 331 302 273 243 214 185 156 126 97 68 39 6,277 6,662 356 327 298 268 239 210 181 151 122 93 64 6,662 7,047 381 352 323 293 264 235 206 176 147 118 89 7,047 7,431 406 377 348 318 289 260 231 201 172 143 114 7,431 7,816 431 402 373 343 314 285 256 226 197 168 139 7,816 8,200 456 427 398 368 339 310 281 251 222 193 164 8,200 8,585 481 452 423 393 364 335 306 276 247 218 189 8,585 8,970 506 477 448 418 389 360 331 301 272 243 214 8,970 9,354 531 502 473 443 414 385 356 326 297 268 239 9,354 9,739 556 527 498 468 439 410 381 351 322 293 264 9,739 10,123 581 552 523 493 464 435 406 376 347 318 289 10,123 10,508 606 577 548 518 489 460 431 401 372 343 314 10,508 10,893 631 602 573 543 514 485 456 426 397 368 339 10,893 11,277 656 627 598 568 539 510 481 451 422 393 364 11,277 11,662 681 652 623 593 564 535 506 476 447 418 389 11,662 12,047 706 677 648 618 589 560 531 501 472 443 414 12,047 12,431 731 702 673 643 614 585 556 526 497 468 439 12,431 12,816 756 727 698 668 639 610 581 551 522 493 464 12,816 13,200 781 752 723 693 664 635 606 576 547 518 489 13,200 13,585 806 777 748 718 689 660 631 601 572 543 514 13,585 13,970 831 802 773 743 714 685 656 626 597 568 539 13,970 14,354 856 827 798 768 739 710 681 651 622 593 564 14,354 14,739 881 852 823 793 764 735 706 676 647 618 589 14,739 15,123 906 877 848 818 789 760 731 701 672 643 614 15,123 15,508 931 902 873 843 814 785 756 726 697 668 639 15,508 15,893 956 927 898 868 839 810 781 751 722 693 664 15,893 16,277 981 952 923 893 864 835 806 776 747 718 689 16,277 16,662 1,006 977 948 918 889 860 831 801 772 743 714 16,662 17,047 1,031 1,002 973 943 914 885 856 826 797 768 739 17,047 17,431 1,056 1,027 998 968 939 910 881 851 822 793 764 17,431 17,816 1,081 1,052 1,023 993 964 935 906 876 847 818 789 17,816 18,200 1,106 1,077 1,048 1,018 989 960 931 901 872 843 814 18,200 18,585 1,131 1,102 1,073 1,043 1,014 985 956 926 897 868 839 18,585 18,970 1,156 1,127 1,098 1,068 1,039 1,010 981 951 922 893 864 18,970 19,354 1,181 1,152 1,123 1,093 1,064 1,035 1,006 976 947 918 889 19,354 19,739 1,206 1,177 1,148 1,118 1,089 1,060 1,031 1,001 972 943 914 19,739 20,123 1,231 1,202 1,173 1,143 1,114 1,085 1,056 1,026 997 968 939 20,123 20,508 1,256 1,227 1,198 1,168 1,139 1,110 1,081 1,051 1,022 993 964 20,508 20,893 1,281 1,252 1,223 1,193 1,164 1,135 1,106 1,076 1,047 1,018 989 20,893 21,277 1,306 1,277 1,248 1,218 1,189 1,160 1,131 1,101 1,072 1,043 1,014 21,277 21,662 1,331 1,302 1,273 1,243 1,214 1,185 1,156 1,126 1,097 1,068 1,039 21,662 22,047 1,356 1,327 1,298 1,268 1,239 1,210 1,181 1,151 1,122 1,093 1,064 22,047 22,431 1,381 1,352 1,323 1,293 1,264 1,235 1,206 1,176 1,147 1,118 1,089 22,431 22,816 1,406 1,377 1,348 1,318 1,289 1,260 1,231 1,201 1,172 1,143 1,114

11 $0 0 0 0 0 0 0 0 0 0 0 0 4 17 35 59 84 109 134 159 184 209 234 259 284 309 334 359 384 409 434 459 484 509 534 559 584 609 634 659 684 709 734 759 784 809 834 859 884 909 934 959 984 1,009 1,034 1,059 1,084

Page 18

Withholding Tables

Quarterly Payroll Period ­ Married Status
TABLE 10 Rev. 12/01 Married QUARTERLY Withholding Table (4 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $575 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 575 1,662 13 2 0 0 0 0 0 0 0 0 0 1,662 2,287 46 27 12 1 0 0 0 0 0 0 0 2,287 2,797 75 51 31 16 4 0 0 0 0 0 0 2,797 3,182 103 75 51 31 16 4 0 0 0 0 0 3,182 3,566 128 99 71 48 29 14 2 0 0 0 0 3,566 3,951 153 124 94 68 45 26 12 1 0 0 0 3,951 4,336 178 149 119 90 64 42 23 10 0 0 0 4,336 4,720 203 174 144 115 86 61 39 22 8 0 0 4,720 5,105 228 199 169 140 111 82 57 36 19 7 0 5,105 5,489 253 224 194 165 136 107 78 54 34 17 5 5,489 5,874 278 249 219 190 161 132 102 75 51 31 15 5,874 6,259 303 274 244 215 186 157 127 98 71 48 28 6,259 6,643 328 299 269 240 211 182 152 123 94 67 45 6,643 7,028 353 324 294 265 236 207 177 148 119 90 64 7,028 7,413 378 349 319 290 261 232 202 173 144 115 85 7,413 7,797 403 374 344 315 286 257 227 198 169 140 110 7,797 8,182 428 399 369 340 311 282 252 223 194 165 135 8,182 8,566 453 424 394 365 336 307 277 248 219 190 160 8,566 8,951 478 449 419 390 361 332 302 273 244 215 185 8,951 9,336 503 474 444 415 386 357 327 298 269 240 210 9,336 9,720 528 499 469 440 411 382 352 323 294 265 235 9,720 10,105 553 524 494 465 436 407 377 348 319 290 260 10,105 10,489 578 549 519 490 461 432 402 373 344 315 285 10,489 10,874 603 574 544 515 486 457 427 398 369 340 310 10,874 11,259 628 599 569 540 511 482 452 423 394 365 335 11,259 11,643 653 624 594 565 536 507 477 448 419 390 360 11,643 12,028 678 649 619 590 561 532 502 473 444 415 385 12,028 12,413 703 674 644 615 586 557 527 498 469 440 410 12,413 12,797 728 699 669 640 611 582 552 523 494 465 435 12,797 13,182 753 724 694 665 636 607 577 548 519 490 460 13,182 13,566 778 749 719 690 661 632 602 573 544 515 485 13,566 13,951 803 774 744 715 686 657 627 598 569 540 510 13,951 14,336 828 799 769 740 711 682 652 623 594 565 535 14,336 14,720 853 824 794 765 736 707 677 648 619 590 560 14,720 15,105 878 849 819 790 761 732 702 673 644 615 585 15,105 15,489 903 874 844 815 786 757 727 698 669 640 610 15,489 15,874 928 899 869 840 811 782 752 723 694 665 635 15,874 16,259 953 924 894 865 836 807 777 748 719 690 660 16,259 16,643 978 949 919 890 861 832 802 773 744 715 685 16,643 17,028 1,003 974 944 915 886 857 827 798 769 740 710 17,028 17,413 1,028 999 969 940 911 882 852 823 794 765 735 17,413 17,797 1,053 1,024 994 965 936 907 877 848 819 790 760 17,797 18,182 1,078 1,049 1,019 990 961 932 902 873 844 815 785 18,182 18,566 1,103 1,074 1,044 1,015 986 957 927 898 869 840 810 18,566 18,951 1,128 1,099 1,069 1,040 1,011 982 952 923 894 865 835 18,951 19,336 1,153 1,124 1,094 1,065 1,036 1,007 977 948 919 890 860 19,336 19,720 1,178 1,149 1,119 1,090 1,061 1,032 1,002 973 944 915 885 19,720 20,105 1,203 1,174 1,144 1,115 1,086 1,057 1,027 998 969 940 910 20,105 20,489 1,228 1,199 1,169 1,140 1,111 1,082 1,052 1,023 994 965 935 20,489 20,874 1,253 1,224 1,194 1,165 1,136 1,107 1,077 1,048 1,019 990 960 20,874 21,259 1,278 1,249 1,219 1,190 1,161 1,132 1,102 1,073 1,044 1,015 985 21,259 21,643 1,303 1,274 1,244 1,215 1,186 1,157 1,127 1,098 1,069 1,040 1,010 21,643 22,028 1,328 1,299 1,269 1,240 1,211 1,182 1,152 1,123 1,094 1,065 1,035 22,028 22,413 1,353 1,324 1,294 1,265 1,236 1,207 1,177 1,148 1,119 1,090 1,060 22,413 22,797 1,378 1,349 1,319 1,290 1,261 1,232 1,202 1,173 1,144 1,115 1,085 22,797 23,182 1,403 1,374 1,344 1,315 1,286 1,257 1,227 1,198 1,169 1,140 1,110

11 $0 0 0 0 0 0 0 0 0 0 0 4 13 26 41 60 82 106 131 156 181 206 231 256 281 306 331 356 381 406 431 456 481 506 531 556 581 606 631 656 681 706 731 756 781 806 831 856 881 906 931 956 981 1,006 1,031 1,056 1,081

Page 19

Withholding Tables

Semiannual Payroll Period ­ Single Status
TABLE 11 Rev. 12/01 Single SEMIANNUAL Withholding Table (2 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $1,150 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,150 3,324 32 4 0 0 0 0 0 0 0 0 0 3,324 4,093 112 58 20 0 0 0 0 0 0 0 0 4,093 4,862 162 104 52 16 0 0 0 0 0 0 0 4,862 5,632 212 154 95 46 12 0 0 0 0 0 0 5,632 6,401 262 204 145 87 40 8 0 0 0 0 0 6,401 7,170 312 254 195 137 79 34 5 0 0 0 0 7,170 7,939 362 304 245 187 128 72 29 2 0 0 0 7,939 8,709 412 354 295 237 178 120 64 24 0 0 0 8,709 9,478 462 404 345 287 228 170 111 58 20 0 0 9,478 10,247 512 454 395 337 278 220 161 103 51 16 0 10,247 11,016 562 504 445 387 328 270 211 153 94 45 12 11,016 11,785 612 554 495 437 378 320 261 203 144 86 39 11,785 12,555 662 604 545 487 428 370 311 253 194 136 78 12,555 13,324 712 654 595 537 478 420 361 303 244 186 127 13,324 14,093 762 704 645 587 528 470 411 353 294 236 177 14,093 14,862 812 754 695 637 578 520 461 403 344 286 227 14,862 15,632 862 804 745 687 628 570 511 453 394 336 277 15,632 16,401 912 854 795 737 678 620 561 503 444 386 327 16,401 17,170 962 904 845 787 728 670 611 553 494 436 377 17,170 17,939 1,012 954 895 837 778 720 661 603 544 486 427 17,939 18,709 1,062 1,004 945 887 828 770 711 653 594 536 477 18,709 19,478 1,112 1,054 995 937 878 820 761 703 644 586 527 19,478 20,247 1,162 1,104 1,045 987 928 870 811 753 694 636 577 20,247 21,016 1,212 1,154 1,095 1,037 978 920 861 803 744 686 627 21,016 21,785 1,262 1,204 1,145 1,087 1,028 970 911 853 794 736 677 21,785 22,555 1,312 1,254 1,195 1,137 1,078 1,020 961 903 844 786 727 22,555 23,324 1,362 1,304 1,245 1,187 1,128 1,070 1,011 953 894 836 777 23,324 24,093 1,412 1,354 1,295 1,237 1,178 1,120 1,061 1,003 944 886 827 24,093 24,862 1,462 1,404 1,345 1,287 1,228 1,170 1,111 1,053 994 936 877 24,862 25,632 1,512 1,454 1,395 1,337 1,278 1,220 1,161 1,103 1,044 986 927 25,632 26,401 1,562 1,504 1,445 1,387 1,328 1,270 1,211 1,153 1,094 1,036 977 26,401 27,170 1,612 1,554 1,495 1,437 1,378 1,320 1,261 1,203 1,144 1,086 1,027 27,170 27,939 1,662 1,604 1,545 1,487 1,428 1,370 1,311 1,253 1,194 1,136 1,077 27,939 28,709 1,712 1,654 1,595 1,537 1,478 1,420 1,361 1,303 1,244 1,186 1,127 28,709 29,478 1,762 1,704 1,645 1,587 1,528 1,470 1,411 1,353 1,294 1,236 1,177 29,478 30,247 1,812 1,754 1,695 1,637 1,578 1,520 1,461 1,403 1,344 1,286 1,227 30,247 31,016 1,862 1,804 1,745 1,687 1,628 1,570 1,511 1,453 1,394 1,336 1,277 31,016 31,785 1,912 1,854 1,795 1,737 1,678 1,620 1,561 1,503 1,444 1,386 1,327 31,785 32,555 1,962 1,904 1,845 1,787 1,728 1,670 1,611 1,553 1,494 1,436 1,377 32,555 33,324 2,012 1,954 1,895 1,837 1,778 1,720 1,661 1,603 1,544 1,486 1,427 33,324 34,093 2,062 2,004 1,945 1,887 1,828 1,770 1,711 1,653 1,594 1,536 1,477 34,093 34,862 2,112 2,054 1,995 1,937 1,878 1,820 1,761 1,703 1,644 1,586 1,527 34,862 35,632 2,162 2,104 2,045 1,987 1,928 1,870 1,811 1,753 1,694 1,636 1,577 35,632 36,401 2,212 2,154 2,095 2,037 1,978 1,920 1,861 1,803 1,744 1,686 1,627 36,401 37,170 2,262 2,204 2,145 2,087 2,028 1,970 1,911 1,853 1,794 1,736 1,677 37,170 37,939 2,312 2,254 2,195 2,137 2,078 2,020 1,961 1,903 1,844 1,786 1,727 37,939 38,709 2,362 2,304 2,245 2,187 2,128 2,070 2,011 1,953 1,894 1,836 1,777 38,709 39,478 2,412 2,354 2,295 2,237 2,178 2,120 2,061 2,003 1,944 1,886 1,827 39,478 40,247 2,462 2,404 2,345 2,287 2,228 2,170 2,111 2,053 1,994 1,936 1,877 40,247 41,016 2,512 2,454 2,395 2,337 2,278 2,220 2,161 2,103 2,044 1,986 1,927 41,016 41,785 2,562 2,504 2,445 2,387 2,328 2,270 2,211 2,153 2,094 2,036 1,977 41,785 42,555 2,612 2,554 2,495 2,437 2,378 2,320 2,261 2,203 2,144 2,086 2,027 42,555 43,324 2,662 2,604 2,545 2,487 2,428 2,370 2,311 2,253 2,194 2,136 2,077 43,324 44,093 2,712 2,654 2,595 2,537 2,478 2,420 2,361 2,303 2,244 2,186 2,127 44,093 44,862 2,762 2,704 2,645 2,587 2,528 2,470 2,411 2,353 2,294 2,236 2,177 44,862 45,632 2,812 2,754 2,695 2,637 2,578 2,520 2,461 2,403 2,344 2,286 2,227

11 $0 0 0 0 0 0 0 0 0 0 0 0 8 34 71 119 169 219 269 319 369 419 469 519 569 619 669 719 769 819 869 919 969 1,019 1,069 1,119 1,169 1,219 1,269 1,319 1,369 1,419 1,469 1,519 1,569 1,619 1,669 1,719 1,769 1,819 1,869 1,919 1,969 2,019 2,069 2,119 2,169

Page 20

Withholding Tables

Semiannual Payroll Period ­ Married Status
TABLE 12 Rev. 12/01 Married SEMIANNUAL Withholding Table (2 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $1,150 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,150 3,324 27 4 0 0 0 0 0 0 0 0 0 3,324 4,574 91 53 24 2 0 0 0 0 0 0 0 4,574 5,594 151 103 63 32 8 0 0 0 0 0 0 5,594 6,364 206 150 103 63 31 8 0 0 0 0 0 6,364 7,133 256 197 143 96 57 27 5 0 0 0 0 7,133 7,902 306 247 189 135 90 52 23 2 0 0 0 7,902 8,671 356 297 239 180 128 83 47 19 0 0 0 8,671 9,440 406 347 289 230 172 121 78 43 16 0 0 9,440 10,210 456 397 339 280 222 164 115 73 39 13 0 10,210 10,979 506 447 389 330 272 213 157 108 67 35 10 10,979 11,748 556 497 439 380 322 263 205 149 102 62 31 11,748 12,517 606 547 489 430 372 313 255 196 142 95 57 12,517 13,287 656 597 539 480 422 363 305 246 188 135 89 13,287 14,056 706 647 589 530 472 413 355 296 238 179 127 14,056 14,825 756 697 639 580 522 463 405 346 288 229 171 14,825 15,594 806 747 689 630 572 513 455 396 338 279 221 15,594 16,364 856 797 739 680 622 563 505 446 388 329 271 16,364 17,133 906 847 789 730 672 613 555 496 438 379 321 17,133 17,902 956 897 839 780 722 663 605 546 488 429 371 17,902 18,671 1,006 947 889 830 772 713 655 596 538 479 421 18,671 19,440 1,056 997 939 880 822 763 705 646 588 529 471 19,440 20,210 1,106 1,047 989 930 872 813 755 696 638 579 521 20,210 20,979 1,156 1,097 1,039 980 922 863 805 746 688 629 571 20,979 21,748 1,206 1,147 1,089 1,030 972 913 855 796 738 679 621 21,748 22,517 1,256 1,197 1,139 1,080 1,022 963 905 846 788 729 671 22,517 23,287 1,306 1,247 1,189 1,130 1,072 1,013 955 896 838 779 721 23,287 24,056 1,356 1,297 1,239 1,180 1,122 1,063 1,005 946 888 829 771 24,056 24,825 1,406 1,347 1,289 1,230 1,172 1,113 1,055 996 938 879 821 24,825 25,594 1,456 1,397 1,339 1,280 1,222 1,163 1,105 1,046 988 929 871 25,594 26,364 1,506 1,447 1,389 1,330 1,272 1,213 1,155 1,096 1,038 979 921 26,364 27,133 1,556 1,497 1,439 1,380 1,322 1,263 1,205 1,146 1,088 1,029 971 27,133 27,902 1,606 1,547 1,489 1,430 1,372 1,313 1,255 1,196 1,138 1,079 1,021 27,902 28,671 1,656 1,597 1,539 1,480 1,422 1,363 1,305 1,246 1,188 1,129 1,071 28,671 29,440 1,706 1,647 1,589 1,530 1,472 1,413 1,355 1,296 1,238 1,179 1,121 29,440 30,210 1,756 1,697 1,639 1,580 1,522 1,463 1,405 1,346 1,288 1,229 1,171 30,210 30,979 1,806 1,747 1,689 1,630 1,572 1,513 1,455 1,396 1,338 1,279 1,221 30,979 31,748 1,856 1,797 1,739 1,680 1,622 1,563 1,505 1,446 1,388 1,329 1,271 31,748 32,517 1,906 1,847 1,789 1,730 1,672 1,613 1,555 1,496 1,438 1,379 1,321 32,517 33,287 1,956 1,897 1,839 1,780 1,722 1,663 1,605 1,546 1,488 1,429 1,371 33,287 34,056 2,006 1,947 1,889 1,830 1,772 1,713 1,655 1,596 1,538 1,479 1,421 34,056 34,825 2,056 1,997 1,939 1,880 1,822 1,763 1,705 1,646 1,588 1,529 1,471 34,825 35,594 2,106 2,047 1,989 1,930 1,872 1,813 1,755 1,696 1,638 1,579 1,521 35,594 36,364 2,156 2,097 2,039 1,980 1,922 1,863 1,805 1,746 1,688 1,629 1,571 36,364 37,133 2,206 2,147 2,089 2,030 1,972 1,913 1,855 1,796 1,738 1,679 1,621 37,133 37,902 2,256 2,197 2,139 2,080 2,022 1,963 1,905 1,846 1,788 1,729 1,671 37,902 38,671 2,306 2,247 2,189 2,130 2,072 2,013 1,955 1,896 1,838 1,779 1,721 38,671 39,440 2,356 2,297 2,239 2,180 2,122 2,063 2,005 1,946 1,888 1,829 1,771 39,440 40,210 2,406 2,347 2,289 2,230 2,172 2,113 2,055 1,996 1,938 1,879 1,821 40,210 40,979 2,456 2,397 2,339 2,280 2,222 2,163 2,105 2,046 1,988 1,929 1,871 40,979 41,748 2,506 2,447 2,389 2,330 2,272 2,213 2,155 2,096 2,038 1,979 1,921 41,748 42,517 2,556 2,497 2,439 2,380 2,322 2,263 2,205 2,146 2,088 2,029 1,971 42,517 43,287 2,606 2,547 2,489 2,430 2,372 2,313 2,255 2,196 2,138 2,079 2,021 43,287 44,056 2,656 2,597 2,539 2,480 2,422 2,363 2,305 2,246 2,188 2,129 2,071 44,056 44,825 2,706 2,647 2,589 2,530 2,472 2,413 2,355 2,296 2,238 2,179 2,121 44,825 45,594 2,756 2,697 2,639 2,580 2,522 2,463 2,405 2,346 2,288 2,229 2,171 45,594 46,364 2,806 2,747 2,689 2,630 2,572 2,513 2,455 2,396 2,338 2,279 2,221

11 $0 0 0 0 0 0 0 0 0 0 0 7 27 52 83 120 163 212 262 312 362 412 462 512 562 612 662 712 762 812 862 912 962 1,012 1,062 1,112 1,162 1,212 1,262 1,312 1,362 1,412 1,462 1,512 1,562 1,612 1,662 1,712 1,762 1,812 1,862 1,912 1,962 2,012 2,062 2,112 2,162

Page 21

Withholding Tables

Annual Payroll Period ­ Single Status
TABLE 13 Rev. 12/01 Single ANNUAL Withholding Table (1 pay period per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $2,300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2,300 6,648 65 9 0 0 0 0 0 0 0 0 0 6,648 8,186 224 117 40 0 0 0 0 0 0 0 0 8,186 9,725 324 207 104 32 0 0 0 0 0 0 0 9,725 11,263 424 307 190 91 24 0 0 0 0 0 0 11,263 12,802 524 407 290 173 79 17 0 0 0 0 0 12,802 14,340 624 507 390 273 158 69 11 0 0 0 0 14,340 15,879 724 607 490 373 256 143 58 5 0 0 0 15,879 17,417 824 707 590 473 356 239 129 48 0 0 0 17,417 18,956 924 807 690 573 456 339 222 115 39 0 0 18,956 20,494 1,024 907 790 673 556 439 322 205 102 31 0 20,494 22,032 1,124 1,007 890 773 656 539 422 305 188 90 23 22,032 23,571 1,224 1,107 990 873 756 639 522 405 288 172 78 23,571 25,109 1,324 1,207 1,090 973 856 739 622 505 388 271 157 25,109 26,648 1,424 1,307 1,190 1,073 956 839 722 605 488 371 254 26,648 28,186 1,524 1,407 1,290 1,173 1,056 939 822 705 588 471 354 28,186 29,725 1,624 1,507 1,390 1,273 1,156 1,039 922 805 688 571 454 29,725 31,263 1,724 1,607 1,490 1,373 1,256 1,139 1,022 905 788 671 554 31,263 32,802 1,824 1,707 1,590 1,473 1,356 1,239 1,122 1,005 888 771 654 32,802 34,340 1,924 1,807 1,690 1,573 1,456 1,339 1,222 1,105 988 871 754 34,340 35,879 2,024 1,907 1,790 1,673 1,556 1,439 1,322 1,205 1,088 971 854 35,879 37,417 2,124 2,007 1,890 1,773 1,656 1,539 1,422 1,305 1,188 1,071 954 37,417 38,956 2,224 2,107 1,990 1,873 1,756 1,639 1,522 1,405 1,288 1,171 1,054 38,956 40,494 2,324 2,207 2,090 1,973 1,856 1,739 1,622 1,505 1,388 1,271 1,154 40,494 42,032 2,424 2,307 2,190 2,073 1,956 1,839 1,722 1,605 1,488 1,371 1,254 42,032 43,571 2,524 2,407 2,290 2,173 2,056 1,939 1,822 1,705 1,588 1,471 1,354 43,571 45,109 2,624 2,507 2,390 2,273 2,156 2,039 1,922 1,805 1,688 1,571 1,454 45,109 46,648 2,724 2,607 2,490 2,373 2,256 2,139 2,022 1,905 1,788 1,671 1,554 46,648 48,186 2,824 2,707 2,590 2,473 2,356 2,239 2,122 2,005 1,888 1,771 1,654 48,186 49,725 2,924 2,807 2,690 2,573 2,456 2,339 2,222 2,105 1,988 1,871 1,754 49,725 51,263 3,024 2,907 2,790 2,673 2,556 2,439 2,322 2,205 2,088 1,971 1,854 51,263 52,802 3,124 3,007 2,890 2,773 2,656 2,539 2,422 2,305 2,188 2,071 1,954 52,802 54,340 3,224 3,107 2,990 2,873 2,756 2,639 2,522 2,405 2,288 2,171 2,054 54,340 55,879 3,324 3,207 3,090 2,973 2,856 2,739 2,622 2,505 2,388 2,271 2,154 55,879 57,417 3,424 3,307 3,190 3,073 2,956 2,839 2,722 2,605 2,488 2,371 2,254 57,417 58,956 3,524 3,407 3,290 3,173 3,056 2,939 2,822 2,705 2,588 2,471 2,354 58,956 60,494 3,624 3,507 3,390 3,273 3,156 3,039 2,922 2,805 2,688 2,571 2,454 60,494 62,032 3,724 3,607 3,490 3,373 3,256 3,139 3,022 2,905 2,788 2,671 2,554 62,032 63,571 3,824 3,707 3,590 3,473 3,356 3,239 3,122 3,005 2,888 2,771 2,654 63,571 65,109 3,924 3,807 3,690 3,573 3,456 3,339 3,222 3,105 2,988 2,871 2,754 65,109 66,648 4,024 3,907 3,790 3,673 3,556 3,439 3,322 3,205 3,088 2,971 2,854 66,648 68,186 4,124 4,007 3,890 3,773 3,656 3,539 3,422 3,305 3,188 3,071 2,954 68,186 69,725 4,224 4,107 3,990 3,873 3,756 3,639 3,522 3,405 3,288 3,171 3,054 69,725 71,263 4,324 4,207 4,090 3,973 3,856 3,739 3,622 3,505 3,388 3,271 3,154 71,263 72,802 4,424 4,307 4,190 4,073 3,956 3,839 3,722 3,605 3,488 3,371 3,254 72,802 74,340 4,524 4,407 4,290 4,173 4,056 3,939 3,822 3,705 3,588 3,471 3,354 74,340 75,879 4,624 4,507 4,390 4,273 4,156 4,039 3,922 3,805 3,688 3,571 3,454 75,879 77,417 4,724 4,607 4,490 4,373 4,256 4,139 4,022 3,905 3,788 3,671 3,554 77,417 78,956 4,824 4,707 4,590 4,473 4,356 4,239 4,122 4,005 3,888 3,771 3,654 78,956 80,494 4,924 4,807 4,690 4,573 4,456 4,339 4,222 4,105 3,988 3,871 3,754 80,494 82,032 5,024 4,907 4,790 4,673 4,556 4,439 4,322 4,205 4,088 3,971 3,854 82,032 83,571 5,124 5,007 4,890 4,773 4,656 4,539 4,422 4,305 4,188 4,071 3,954 83,571 85,109 5,224 5,107 4,990 4,873 4,756 4,639 4,522 4,405 4,288 4,171 4,054 85,109 86,648 5,324 5,207 5,090 4,973 4,856 4,739 4,622 4,505 4,388 4,271 4,154 86,648 88,186 5,424 5,307 5,190 5,073 4,956 4,839 4,722 4,605 4,488 4,371 4,254 88,186 89,725 5,524 5,407 5,290 5,173 5,056 4,939 4,822 4,705 4,588 4,471 4,354 89,725 91,263 5,624 5,507 5,390 5,273 5,156 5,039 4,922 4,805 4,688 4,571 4,454

11 $0 0 0 0 0 0 0 0 0 0 0 0 16 68 142 237 337 437 537 637 737 837 937 1,037 1,137 1,237 1,337 1,437 1,537 1,637 1,737 1,837 1,937 2,037 2,137 2,237 2,337 2,437 2,537 2,637 2,737 2,837 2,937 3,037 3,137 3,237 3,337 3,437 3,537 3,637 3,737 3,837 3,937 4,037 4,137 4,237 4,337

Page 22

Withholding Tables

Annual Payroll Period ­ Married Status
TABLE 14 Rev. 12/01 Married ANNUAL Withholding Table (1 pay period per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $2,300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2,300 6,648 54 9 0 0 0 0 0 0 0 0 0 6,648 9,148 183 107 48 5 0 0 0 0 0 0 0 9,148 11,189 301 206 126 63 15 0 0 0 0 0 0 11,189 12,727 411 301 205 125 63 15 0 0 0 0 0 12,727 14,266 511 394 286 192 115 55 9 0 0 0 0 14,266 15,804 611 494 377 271 180 104 46 3 0 0 0 15,804 17,342 711 594 477 360 256 167 94 38 0 0 0 17,342 18,881 811 694 577 460 344 242 155 86 32 0 0 18,881 20,419 911 794 677 560 443 329 229 145 78 26 0 20,419 21,958 1,011 894 777 660 543 426 314 217 135 70 20 21,958 23,496 1,111 994 877 760 643 526 409 299 204 124 62 23,496 25,035 1,211 1,094 977 860 743 626 509 392 284 191 114 25,035 26,573 1,311 1,194 1,077 960 843 726 609 492 375 269 178 26,573 28,112 1,411 1,294 1,177 1,060 943 826 709 592 475 358 254 28,112 29,650 1,511 1,394 1,277 1,160 1,043 926 809 692 575 458 342 29,650 31,189 1,611 1,494 1,377 1,260 1,143 1,026 909 792 675 558 441 31,189 32,727 1,711 1,594 1,477 1,360 1,243 1,126 1,009 892 775 658 541 32,727 34,266 1,811 1,694 1,577 1,460 1,343 1,226 1,109 992 875 758 641 34,266 35,804 1,911 1,794 1,677 1,560 1,443 1,326 1,209 1,092 975 858 741 35,804 37,342 2,011 1,894 1,777 1,660 1,543 1,426 1,309 1,192 1,075 958 841 37,342 38,881 2,111 1,994 1,877 1,760 1,643 1,526 1,409 1,292 1,175 1,058 941 38,881 40,419 2,211 2,094 1,977 1,860 1,743 1,626 1,509 1,392 1,275 1,158 1,041 40,419 41,958 2,311 2,194 2,077 1,960 1,843 1,726 1,609 1,492 1,375 1,258 1,141 41,958 43,496 2,411 2,294 2,177 2,060 1,943 1,826 1,709 1,592 1,475 1,358 1,241 43,496 45,035 2,511 2,394 2,277 2,160 2,043 1,926 1,809 1,692 1,575 1,458 1,341 45,035 46,573 2,611 2,494 2,377 2,260 2,143 2,026 1,909 1,792 1,675 1,558 1,441 46,573 48,112 2,711 2,594 2,477 2,360 2,243 2,126 2,009 1,892 1,775 1,658 1,541 48,112 49,650 2,811 2,694 2,577 2,460 2,343 2,226 2,109 1,992 1,875 1,758 1,641 49,650 51,189 2,911 2,794 2,677 2,560 2,443 2,326 2,209 2,092 1,975 1,858 1,741 51,189 52,727 3,011 2,894 2,777 2,660 2,543 2,426 2,309 2,192 2,075 1,958 1,841 52,727 54,266 3,111 2,994 2,877 2,760 2,643 2,526 2,409 2,292 2,175 2,058 1,941 54,266 55,804 3,211 3,094 2,977 2,860 2,743 2,626 2,509 2,392 2,275 2,158 2,041 55,804 57,342 3,311 3,194 3,077 2,960 2,843 2,726 2,609 2,492 2,375 2,258 2,141 57,342 58,881 3,411 3,294 3,177 3,060 2,943 2,826 2,709 2,592 2,475 2,358 2,241 58,881 60,419 3,511 3,394 3,277 3,160 3,043 2,926 2,809 2,692 2,575 2,458 2,341 60,419 61,958 3,611 3,494 3,377 3,260 3,143 3,026 2,909 2,792 2,675 2,558 2,441 61,958 63,496 3,711 3,594 3,477 3,360 3,243 3,126 3,009 2,892 2,775 2,658 2,541 63,496 65,035 3,811 3,694 3,577 3,460 3,343 3,226 3,109 2,992 2,875 2,758 2,641 65,035 66,573 3,911 3,794 3,677 3,560 3,443 3,326 3,209 3,092 2,975 2,858 2,741 66,573 68,112 4,011 3,894 3,777 3,660 3,543 3,426 3,309 3,192 3,075 2,958 2,841 68,112 69,650 4,111 3,994 3,877 3,760 3,643 3,526 3,409 3,292 3,175 3,058 2,941 69,650 71,189 4,211 4,094 3,977 3,860 3,743 3,626 3,509 3,392 3,275 3,158 3,041 71,189 72,727 4,311 4,194 4,077 3,960 3,843 3,726 3,609 3,492 3,375 3,258 3,141 72,727 74,266 4,411 4,294 4,177 4,060 3,943 3,826 3,709 3,592 3,475 3,358 3,241 74,266 75,804 4,511 4,394 4,277 4,160 4,043 3,926 3,809 3,692 3,575 3,458 3,341 75,804 77,342 4,611 4,494 4,377 4,260 4,143 4,026 3,909 3,792 3,675 3,558 3,441 77,342 78,881 4,711 4,594 4,477 4,360 4,243 4,126 4,009 3,892 3,775 3,658 3,541 78,881 80,419 4,811 4,694 4,577 4,460 4,343 4,226 4,109 3,992 3,875 3,758 3,641 80,419 81,958 4,911 4,794 4,677 4,560 4,443 4,326 4,209 4,092 3,975 3,858 3,741 81,958 83,496 5,011 4,894 4,777 4,660 4,543 4,426 4,309 4,192 4,075 3,958 3,841 83,496 85,035 5,111 4,994 4,877 4,760 4,643 4,526 4,409 4,292 4,175 4,058 3,941 85,035 86,573 5,211 5,094 4,977 4,860 4,743 4,626 4,509 4,392 4,275 4,158 4,041 86,573 88,112 5,311 5,194 5,077 4,960 4,843 4,726 4,609 4,492 4,375 4,258 4,141 88,112 89,650 5,411 5,294 5,177 5,060 4,943 4,826 4,709 4,592 4,475 4,358 4,241 89,650 91,189 5,511 5,394 5,277 5,160 5,043 4,926 4,809 4,692 4,575 4,458 4,341 91,189 92,727 5,611 5,494 5,377 5,260 5,143 5,026 4,909 4,792 4,675 4,558 4,441

11 $0 0 0 0 0 0 0 0 0 0 0 14 54 103 165 241 327 424 524 624 724 824 924 1,024 1,124 1,224 1,324 1,424 1,524 1,624 1,724 1,824 1,924 2,024 2,124 2,224 2,324 2,424 2,524 2,624 2,724 2,824 2,924 3,024 3,124 3,224 3,324 3,424 3,524 3,624 3,724 3,824 3,924 4,024 4,124 4,224 4,324

Page 23

Withholding Tables

Daily Payroll Period ­ Single Status
TABLE 15 Rev. 12/01 Single DAILY Withholding Table (260 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 9 26 0 0 0 0 0 0 0 0 0 0 0 26 31 1 0 0 0 0 0 0 0 0 0 0 31 37 1 1 0 0 0 0 0 0 0 0 0 37 43 2 1 1 0 0 0 0 0 0 0 0 43 49 2 2 1 1 0 0 0 0 0 0 0 49 55 2 2 2 1 1 0 0 0 0 0 0 55 61 3 2 2 1 1 1 0 0 0 0 0 61 67 3 3 2 2 1 1 0 0 0 0 0 67 73 4 3 3 2 2 1 1 0 0 0 0 73 79 4 3 3 3 2 2 1 1 0 0 0 79 85 4 4 3 3 3 2 2 1 1 0 0 85 91 5 4 4 3 3 2 2 2 1 1 0 91 97 5 5 4 4 3 3 2 2 1 1 1 97 102 5 5 5 4 4 3 3 2 2 1 1 102 108 6 5 5 5 4 4 3 3 2 2 1 108 114 6 6 5 5 4 4 4 3 3 2 2 114 120 7 6 6 5 5 4 4 3 3 3 2 120 126 7 7 6 6 5 5 4 4 3 3 3 126 132 7 7 7 6 6 5 5 4 4 3 3 132 138 8 7 7 6 6 6 5 5 4 4 3 138 144 8 8 7 7 6 6 5 5 5 4 4 144 150 9 8 8 7 7 6 6 5 5 5 4 150 156 9 8 8 8 7 7 6 6 5 5 4 156 162 9 9 8 8 8 7 7 6 6 5 5 162 168 10 9 9 8 8 7 7 7 6 6 5 168 173 10 10 9 9 8 8 7 7 6 6 6 173 179 10 10 10 9 9 8 8 7 7 6 6 179 185 11 10 10 10 9 9 8 8 7 7 6 185 191 11 11 10 10 9 9 9 8 8 7 7 191 197 12 11 11 10 10 9 9 8 8 8 7 197 203 12 12 11 11 10 10 9 9 8 8 8 203 209 12 12 12 11 11 10 10 9 9 8 8 209 215 13 12 12 11 11 11 10 10 9 9 8 215 221 13 13 12 12 11 11 10 10 10 9 9 221 227 14 13 13 12 12 11 11 10 10 10 9 227 233 14 13 13 13 12 12 11 11 10 10 9 233 239 14 14 13 13 13 12 12 11 11 10 10 239 245 15 14 14 13 13 12 12 12 11 11 10 245 250 15 15 14 14 13 13 12 12 11 11 11 250 256 15 15 15 14 14 13 13 12 12 11 11 256 262 16 15 15 15 14 14 13 13 12 12 11 262 268 16 16 15 15 14 14 14 13 13 12 12 268 274 17 16 16 15 15 14 14 13 13 13 12 274 280 17 17 16 16 15 15 14 14 13 13 13 280 286 17 17 17 16 16 15 15 14 14 13 13 286 292 18 17 17 16 16 16 15 15 14 14 13 292 298 18 18 17 17 16 16 15 15 15 14 14 298 304 19 18 18 17 17 16 16 15 15 15 14 304 310 19 18 18 18 17 17 16 16 15 15 14 310 316 19 19 18 18 18 17 17 16 16 15 15 316 321 20 19 19 18 18 17 17 17 16 16 15 321 327 20 20 19 19 18 18 17 17 16 16 16 327 333 20 20 20 19 19 18 18 17 17 16 16 333 339 21 20 20 20 19 19 18 18 17 17 16 339 345 21 21 20 20 19 19 19 18 18 17 17 345 351 22 21 21 20 20 19 19 18 18 18 17

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 2 3 3 4 4 4 5 5 6 6 6 7 7 7 8 8 9 9 9 10 10 11 11 11 12 12 12 13 13 14 14 14 15 15 16 16 16 17

Page 24

Withholding Tables

Daily Payroll Period ­ Married Status
TABLE 16 Rev. 12/01 Married DAILY Withholding Table (260 pay periods per year) Wages are Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal w-4 below. Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding allowances claimed on Federal form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 9 26 0 0 0 0 0 0 0 0 0 0 0 26 35 1 0 0 0 0 0 0 0 0 0 0 35 43 1 1 0 0 0 0 0 0 0 0 0 43 49 2 1 1 0 0 0 0 0 0 0 0 49 55 2 2 1 1 0 0 0 0 0 0 0 55 61 2 2 1 1 1 0 0 0 0 0 0 61 67 3 2 2 1 1 1 0 0 0 0 0 67 73 3 3 2 2 1 1 1 0 0 0 0 73 79 4 3 3 2 2 1 1 1 0 0 0 79 84 4 3 3 3 2 2 1 1 1 0 0 84 90 4 4 3 3 2 2 2 1 1 0 0 90 96 5 4 4 3 3 2 2 2 1 1 0 96 102 5 5 4 4 3 3 2 2 1 1 1 102 108 5 5 5 4 4 3 3 2 2 1 1 108 114 6 5 5 4 4 4 3 3 2 2 1 114 120 6 6 5 5 4 4 3 3 3 2 2 120 126 7 6 6 5 5 4 4 3 3 3 2 126 132 7 7 6 6 5 5 4 4 3 3 2 132 138 7 7 6 6 6 5 5 4 4 3 3 138 144 8 7 7 6 6 5 5 5 4 4 3 144 150 8 8 7 7 6 6 5 5 5 4 4 150 155 9 8 8 7 7 6 6 5 5 4 4 155 161 9 8 8 8 7 7 6 6 5 5 4 161 167 9 9 8 8 7 7 7 6 6 5 5 167 173 10 9 9 8 8 7 7 7 6 6 5 173 179 10 10 9 9 8 8 7 7 6 6 6 179 185 10 10 10 9 9 8 8 7 7 6 6 185 191 11 10 10 9 9 9 8 8 7 7 6 191 197 11 11 10 10 9 9 8 8 8 7 7 197 203 12 11 11 10 10 9 9 8 8 8 7 203 209 12 12 11 11 10 10 9 9 8 8 7 209 215 12 12 11 11 11 10 10 9 9 8 8 215 221 13 12 12 11 11 10 10 10 9 9 8 221 226 13 13 12 12 11 11 10 10 10 9 9 226 232 14 13 13 12 12 11 11 10 10 9 9 232 238 14 13 13 13 12 12 11 11 10 10 9 238 244 14 14 13 13 12 12 12 11 11 10 10 244 250 15 14 14 13 13 12 12 12 11 11 10 250 256 15 15 14 14 13 13 12 12 11 11 11 256 262 15 15 15 14 14 13 13 12 12 11 11 262 268 16 15 15 14 14 14 13 13 12 12 11 268 274 16 16 15 15 14 14 13 13 13 12 12 274 280 17 16 16 15 15 14 14 13 13 13 12 280 286 17 17 16 16 15 15 14 14 13 13 12 286 292 17 17 16 16 16 15 15 14 14 13 13 292 297 18 17 17 16 16 15 15 15 14 14 13 297 303 18 18 17 17 16 16 15 15 15 14 14 303 309 19 18 18 17 17 16 16 15 15 14 14 309 315 19 18 18 18 17 17 16 16 15 15 14 315 321 19 19 18 18 17 17 17 16 16 15 15 321 327 20 19 19 18 18 17 17 17 16 16 15 327 333 20 20 19 19 18 18 17 17 16 16 16 333 339 20 20 20 19 19 18 18 17 17 16 16 339 345 21 20 20 19 19 19 18 18 17 17 16 345 351 21 21 20 20 19 19 18 18 18 17 17 351 357 22 21 21 20 20 19 19 18 18 18 17

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 2 3 3 4 4 4 5 5 5 6 6 7 7 7 8 8 9 9 9 10 10 10 11 11 12 12 12 13 13 14 14 14 15 15 15 16 16 17

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Utah State Tax Commission

Election to File Withholding Returns and Payments Annually
Business Name Utah State Withholding Account Number Federal Identification Number Contact Person Contact Person's Title Reason for requesting annual filing status (check one): Household employer who files federal Schedule H annually Annual withholding is less than $1,000 Daytime Phone Number

I understand that this election cannot be made if there are already monthly or quarterly returns filed during the calendar year.
Signature Print Name

Date

Return this form to: Master File Maintenance Utah State Tax Commission 210 North 1950 West Salt Lake City, UT 841343310 Fax: (801) 297-3573

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State of Utah
Utah State Tax Commission 210 North 1950 West Salt Lake City, UT 84134

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