CALIFORNIA WITHHOLDING SCHEDULES FOR 2010

CALIFORNIA WITHHOLDING SCHEDULES FOR 2010 California provides two methods for determining the amount of wages and salaries to be withheld for state personal income tax: x x METHOD A - WAGE BRACKET TABLE METHOD (Limited to wages/salaries less than million) METHOD B - EXACT CALCULION METHOD METHOD A provides a quick & easy way to select the appropriate withholding amount, based on the payroll period, filing status, and number of withholding allowances (regular and additional) if claimed. The STANDARD DEDUCTION and EXEMPTION ALLOWANCE CREDIT are already included in the wage bracket tables. Even though this method involves fewer computations than Method B, it cannot be used with your computer in determining amounts to be withheld. METHOD B may be used to calculate withholding amounts either manually or by computer. This method will give an exact amount of tax to withhold. To use this method, you must enter the payroll period, filing status, number of withholding allowances, standard deduction, and exemption allowance credit amounts. These amounts are included in TABLES 1 through 5 of the EXACT CALCULION Section. If there are any questions concerning the operation/methodology of Method B for computer software, you may contact: Franchise Tax Board, Statistical Research Section - 516 Mail Stop A-351 P.O. Box 942, Sacramento, CA 94240. SPECIAL NOTE FOR MARRIED EMPLOYEES WITH EMPLOYED SPOUSES: to avoid underwithholding of State income tax liability we recommend that you use one of the following options: Single filing status to compute withholding amounts for the employee and spouse; or withhold an additional flat amount of tax. Instructions for additional withholding allowances for estimated deductions: All additional allowances for ESTIMED DEDUCTIONS that are claimed on a DE 4 must be used to reduce the amount of salaries & wages subject to withholding by using steps 1 and 2 shown below. If the Form W-4 is used for California withholding purposes, all additional allowances for ESTIMED DEDUCTIONS claimed must be treated as regular withholding allowances; unless the employee requests in writing that they be treated in accordance with the following: 1. Subtract the employee's estimated deduction allowance shown in the "TABLE 2 - ESTIMED DEDUCTION TABLE" from the gross wages subject to withholding; and 2. Compute the tax to be withheld using: METHOD A - WAGE BRACKET TABLE METHOD; or METHOD B - EXACT CALCULION METHOD If the DE 4 is used for California withholding purposes, compute the tax to be deducted and withheld based on the total number of regular withholding allowances claimed on line 1 of DE 4. If the Form W-4 is used for California withholding purposes, compute the tax to be deducted and withheld based on the total number of withholding allowances claimed on line 1 of Form W-4; minus the number of additional allowances for estimated deductions claimed. If Form W-4 does not separately identify the number of additional allowances for estimated deductions, the employee's request must specify the number claimed. The employee's request will remain in effect until the employee terminates it by furnishing a signed written notice or by furnishing a DE 4. Employers may require employees to file DE 4 when they wish to use additional allowances for estimated deductions to reduce the amount of wages subject to withholding. Method A (INTERNET) 36

CALIFORNIA WITHHOLDING SCHEDULES FOR 2010 METHOD A - WAGE BRACKET TABLE METHOD To determine the amount of tax to be withheld follow these steps: Step 1 Step 2 Step 3 Step 4 Determine if the employee's gross wages are less than, or equal to, the amount shown in TABLE 1 - LOW INCOME EXEMPTION TABLE. If so, no income tax is required to be withheld. If the employee claims any additional withholding allowances for deductions, subtract the amount shown in "TABLE 2 - ESTIMED DEDUCTION TABLE" from the gross wages. Subtract the number of additional withholding allowances from the total allowances to obtain the net allowances for tax computational purposes. Refer to the correct wage bracket table to arrive at the amount of tax to be withheld. EXAMPLE A: METHOD A - WAGE BRACKET TABLE METHOD. Weekly earnings of $.00, married, and claiming five withholding allowances on form W-4 or DE 4, three of which are for estimated deductions. Step 1 Earnings for the weekly pay period of $.00 are GREER than the amount shown in TABLE 1 - LOW INCOME EXEMPTION TABLE ($428.00); therefore, income tax should be withheld. Step 2 Earnings for the payroll period... $.00 Subtract amount from TABLE 2 - ESTIMED DEDUCTION TABLE... -58.00 Salaries and wages subject to withholding... $842.00 Step 3 Total number of withholding allowances claimed... 5 Subtract number of estimated deduction allowances claimed... -3 Net allowances for tax computation purposes... 2 Step 4 Refer to the appropriate wage bracket table (weekly taxable earnings of $842.00 with two deductions) to arrive at the amount of tax to be withheld.... 1.91 EXAMPLE B: Step 1 METHOD A - WAGE BRACKET TABLE METHOD. Monthly earnings of $3,.00, married, and claiming six withholding allowances on form W-4 or DE 4, two of which are for estimated deductions. Earnings for the monthly payroll period are GREER than the amount shown in "TABLE 1 - LOW INCOME EXEMPTION TABLE" (,855.00); therefore, income tax should be withheld. Step 2 Step 3 Earnings for the payroll period.... Subtract amount from TABLE 2 - ESTIMED DEDUCTION TABLE... Salaries and wages subject to withholding.... Total number of withholding allowances claimed.... Subtract number of estimated deduction allowances claimed.... Net allowances for tax computation purposes.... $3,.00-167.00 $3,233.00 6-2 4 Step 4 Refer to the appropriate wage bracket table (monthly taxable earnings of $3,233.00 with four deductions) to arrive at the amount of tax to be withheld.... 6.60 Method A (INTERNET) 37

CALIFORNIA WITHHOLDING SCHEDULES FOR 2010 METHOD A---WAGE BRACKET TABLE METHOD TABLE 1 - LOW INCOME EXEMPTION TABLE SINGLE, MARRIED DUAL INCOME MARRIED UNMARRIED OR MARRIED WITH ALLOWANCES ON DE 4 OR W-4 HEAD OF PAYROLL PERIOD MULTIPLE EMPLOYERS '0' OR '1' '2' HOUSEHOLD WEEKLY $214 $214 $428 $428 BIWEEKLY $428 $428 $856 $856 SEMI-MONTHLY $464 $464 $928 $928 MONTHLY $928 $928,855,855 QUARTERLY $2,783 $2,783 $5,565 $5,565 SEMI-ANNUAL $5,565 $5,565 1,131 1,131 ANNUAL 1,130 1,130 $22,261 $22,261 DAILY/MISCELLANEOUS $43 $43 $86 $86 TABLE 2 - ESTIMED DEDUCTION TABLE PAYROLL PERIOD ADDITIONAL WITHHOLDING BI- SEMI- SEMI- DAILY/ ALLOWANCES * WEEKLY WEEKLY MONTHLY MONTHLY QUARTERLY ANNUAL ANNUAL MISC. 1 9 $38 $42 $83 $250 $,000 $4 2 $38 $77 $83 67 $,000 $2,000 $8 3 $58 15 25 $250 $750, $3,000 2 4 $77 54 67 $333,000 $2,000 $4,000 5 5 $96 92 $208 $417,250 $2, $5,000 9 6 15 $231 $250 $, $3,000 $6,000 $23 7 35 $269 $292 $583,750 $3, $7,000 $27 8 54 $308 $333 $667 $2,000 $4,000 $8,000 $31 9 73 $346 $375 $750 $2,250 $4, $9,000 $35 10** 92 $385 $417 $833 $2, $5,000 0,000 $38 * Number of Additional Withholding Allowances for Estimated Deductions claimed on form DE-4 or W-4. * * If the number of Additional Withholding Allowances for Estimated Deductions claimed is greater than 10, multiply the amount shown for one Additional Allowance by the number claimed. Method A (INTERNET) 38

SINGLE PERSONS, DUAL INCOME MARRIED OR MARRIED WITH MULTIPLE EMPLOYERS----WEEKLY PAYROLL PERIOD 60 0.00 160 170 180 190 200 170 180 190 200 210 1.31 1.44 1.58 1.72 1.86 210 220 230 240 250 220 230 240 250 260 2.09 2.34 2.59 2.84 3.08 0.03 0.27 0.52 0.77 1.02 260 270 290 270 290 310 3.33 3.58 3.83 4.07 4.32 1.26 1.51 1.76 2.01 2.25 0.19 310 330 350 330 350 4.57 4.82 5.06 5.31 5.56 2.50 2.75 3.00 3.24 3.49 0.43 0.68 0.93 1.18 1.42 370 390 370 390 410 5.81 6.05 6.30 6.62 7.09 3.74 3.99 4.23 4.55 5.02 1.67 1.92 2.17 2.49 2.95 0.10 0.42 0.89 410 430 430 7.56 8.02 8.49 9.19 10.13 5.49 5.96 6.42 7.13 8.06 3.42 3.89 4.36 5.06 5.99 1.35 1.82 2.29 2.99 3.92 0.22 0.92 1.86 11.06 12.00 12.93 13.87 14.80 9.00 9.93 10.87 11.80 12.74 6.93 7.86 8.80 9.73 10.67 4.86 5.79 6.73 7.66 8.60 2.79 3.73 4.66 5.60 6.53 0.72 1.66 2.59 3.53 4.46 0.53 1.46 2.40 0.33 16.01 17.38 18.76 20.82 23.57 13.94 15.32 16.69 18.75 21.50 11.87 13.25 14.62 16.69 19.44 9.81 11.18 12.56 14.62 17.37 7.74 9.11 10.49 12.55 15.30 5.67 7.04 8.42 10.48 13.23 3.60 4.98 6.35 8.41 11.16 1.53 2.91 4.28 6.35 9.10 0.84 2.22 4.28 7.03 0.15 2.21 4.96 0.14 2.89 26.32 29.18 32.81 36.44 40.07 24.25 27.11 30.74 34.37 38.00 22.19 25.04 28.67 32.30 35.93 20.12 22.98 26.61 30.24 33.87 18.05 20.91 24.54 28.17 31.80 15.98 18.84 22.47 26.10 29.73 13.91 16.77 20.40 24.03 27.66 11.85 14.70 18.33 21.96 25.59 9.78 12.64 16.27 19.90 23.53 7.71 10.57 14.20 17.83 21.46 5.64 8.50 12.13 15.76 19.39 1040 1080 1040 1080 1120 43.70 47.61 51.81 56.01 60.21 41.63 45.54 49.74 53.94 58.15 39.56 43.47 47.67 51.88 56.08 37.50 41.40 45.61 49.81 54.01 35.43 39.34 43.54 47.74 51.94 33.36 37.27 41.47 45.67 49.87 31.29 35.20 39.40 43.60 47.81 29.22 33.13 37.33 41.54 45.74 27.16 31.06 35.27 39.47 43.67 25.09 29.00 33.20 37.40 41.60 23.02 26.93 31.13 35.33 39.53 1120 and over (Table Amount PLUS 10.505 Percent of the Amount Over 1100) Method A (INTERNET) 39

MARRIED PERSONS----WEEKLY PAYROLL PERIOD 160 170 180 190 200 60 170 180 190 200 210 1.31 1.44 1.58 1.72 1.86 210 220 230 240 250 220 230 240 250 260 1.99 2.13 2.27 2.41 2.54 0.06 0.20 0.34 0.48 260 270 290 270 290 310 2.68 2.82 2.96 3.09 3.23 0.61 0.75 0.89 1.03 1.16 310 330 350 330 350 3.37 3.51 3.64 3.82 4.06 1.30 1.44 1.58 1.75 2.00 370 390 370 390 410 4.31 4.56 4.81 5.05 5.30 2.24 2.49 2.74 2.99 3.23 410 430 430 5.55 5.80 6.04 6.41 6.91 3.48 3.73 3.98 4.35 4.84 0.18 0.55 1.04 7.40 7.90 8.39 8.89 9.38 5.34 5.83 6.33 6.82 7.32 1.54 2.03 2.53 3.02 3.52 0.46 0.95 1.45 9.88 10.37 10.87 11.36 11.86 7.81 8.31 8.80 9.30 9.79 4.01 4.51 5.00 5.50 5.99 1.94 2.44 2.93 3.43 3.92 0.37 0.87 1.36 1.86 12.35 12.85 13.71 14.64 15.58 10.29 10.78 11.64 12.58 13.51 6.49 6.98 7.48 7.97 8.47 4.42 4.91 5.41 5.90 6.40 2.35 2.85 3.34 3.84 4.33 0.28 0.78 1.27 1.77 2.26 0.20 16.51 17.45 18.38 19.32 20.25 14.45 15.38 16.32 17.25 18.19 9.11 10.04 10.98 11.91 12.85 7.04 7.98 8.91 9.85 10.78 4.97 5.91 6.84 7.78 8.71 2.90 3.84 4.77 5.71 6.64 0.84 1.77 2.71 3.64 4.58 0.64 1.57 2.51 0.44 --- CONTINUED NEXT PAGE --- Method A (INTERNET) 40

MARRIED PERSONS----WEEKLY PAYROLL PERIOD 21.19 19.12 13.78 11.72 9.65 7.58 5.51 3.44 1.38 22.12 20.06 14.72 12.65 10.58 8.51 6.45 4.38 2.31 0.24 23.06 20.99 15.65 13.59 11.52 9.45 7.38 5.31 3.25 1.18 23.99 21.93 16.59 14.52 12.45 10.38 8.32 6.25 4.18 2.11 0.04 24.93 22.86 17.52 15.46 13.39 11.32 9.25 7.18 5.12 3.05 0.98 25.86 23.80 18.46 16.39 14.32 12.25 10.19 8.12 6.05 3.98 1.91 1020 26.80 24.73 19.39 17.33 15.26 13.19 11.12 9.05 6.99 4.92 2.85 1020 1040 27.73 25.67 20.33 18.26 16.19 14.12 12.06 9.99 7.92 5.85 3.78 1040 1060 28.67 26.60 21.26 19.20 17.13 15.06 12.9.92 8.86 6.79 4.72 1060 1080 29.60 27.54 22.20 20.13 18.06 15.99 13.93 11.86 9.79 7.72 5.65 1080 1100 30.64 28.57 23.13 21.07 19.00 16.93 14.86 12.7.73 8.66 6.59 1100 1120 32.01 29.95 24.07 22.00 19.93 17.86 15.80 13.73 11.66 9.59 7.52 1120 1140 33.39 31.32 25.00 22.94 20.87 18.80 16.73 14.66 12.60 10.53 8.46 1140 1180 35.45 33.38 26.51 24.44 22.37 20.30 18.24 16.17 14.10 12.03 9.96 1180 1220 38.20 36.13 29.26 27.19 25.12 23.05 20.99 18.92 16.85 14.78 12.71 1220 1260 40.95 38.88 32.01 29.94 27.87 25.80 23.74 21.67 19.60 17.53 15.46 1260 43.70 41.63 34.76 32.69 30.62 28.55 26.49 24.42 22.35 20.28 18.21 1 46.45 44.38 37.51 35.44 33.37 31.30 29.24 27.17 25.10 23.03 20.96 1 1 49.20 47.13 40.26 38.19 36.12 34.05 31.99 29.92 27.85 25.78 23.71 1 1 51.95 49.88 43.01 40.94 38.87 36.80 34.74 32.67 30.60 28.53 26.46 1 1 54.70 52.63 45.76 43.69 41.62 39.55 37.49 35.42 33.35 31.28 29.21 1 1 57.45 55.38 48.51 46.44 44.37 42.30 40.24 38.17 36.10 34.03 31.96 1 1 61.08 59.01 51.26 49.19 47.12 45.05 42.99 40.92 38.85 36.78 34.71 1 1 64.71 62.64 54.22 52.16 50.09 48.02 45.95 43.88 41.82 39.75 37.68 1 1 68.34 66.27 57.85 55.79 53.72 51.65 49.58 47.51 45.45 43.38 41.31 1 1 71.97 69.90 61.48 59.42 57.35 55.28 53.21 51.14 49.08 47.01 44.94 1 1 75.60 73.53 65.11 63.05 60.98 58.91 56.84 54.77 52.71 50.64 48.57 1 1 79.23 77.16 68.74 66.68 64.61 62.54 60.47 58.40 56.34 54.27 52.20 1 1 82.86 80.79 72.37 70.31 68.24 66.17 64.10 62.03 59.97 57.90 55.83 1 1 86.49 84.42 76.00 73.94 71.87 69.80 67.73 65.66 63.60 61.53 59.46 1 1 90.12 88.05 79.63 77.57 75.50 73.43 71.36 69.29 67.23 65.16 63.09 1 1 94.16 92.09 83.26 81.20 79.13 77.06 74.99 72.92 70.86 68.79 66.72 1 1 98.36 96.29 86.89 84.83 82.76 80.69 78.62 76.55 74.49 72.42 70.35 1 1 102.56 100.50 91.08 89.01 86.94 84.88 82.81 80.74 78.67 76.60 74.54 1 2020 106.77 104.70 95.28 93.21 91.15 89.08 87.01 84.94 82.87 80.81 78.74 2020 2060 110.97 108.90 99.48 97.42 95.35 93.28 91.21 89.14 87.08 85.01 82.94 2060 2100 115.17 113.10 103.61.62 99.55 97.48 95.41 93.35 91.28 89.21 87.14 2100 2140 119.37 117.30 107.85.82 103.75 101.68 99.62 97.55 95.48 93.41 91.34 2140 2180 123.57 121.51 112.09 110.02 107.95 105.83.82 101.75 99.68 97.61 95.55 2180 2220 127.78 125.71 116.29 114.22 112.16 110.08.02 105.95 103.88 101.82 99.75 2220 and over (Table Amount PLUS 10.505 Percent of the Amount Over 2200) Method A (INTERNET) 41

UNMARRIED HEAD OF HOUSEHOLD----WEEKLY PAYROLL PERIOD $250 250 260 270 290 260 270 290 1.58 1.72 1.86 2.00 2.13 0.00 0.06 310 330 310 330 350 2.27 2.41 2.55 2.68 2.82 0.20 0.34 0.48 0.61 0.75 350 370 390 370 390 2.96 3.10 3.23 3.37 3.51 0.89 1.03 1.16 1.30 1.44 410 430 410 430 450 3.65 3.82 4.06 4.31 4.56 1.58 1.75 2.00 2.24 2.49 0.18 0.42 450 470 490 470 490 4.81 5.05 5.30 5.55 5.80 2.74 2.99 3.23 3.48 3.73 0.67 0.92 1.17 1.41 1.66 6.17 6.66 7.16 7.65 8.15 4.10 4.60 5.09 5.59 6.08 2.03 2.53 3.02 3.52 4.01 0.46 0.95 1.45 1.94 8.64 9.14 9.63 10.13 10.62 6.58 7.07 7.57 8.06 8.56 4.51 5.00 5.50 5.99 6.49 2.44 2.93 3.43 3.92 4.42 0.37 0.87 1.36 1.86 2.35 0.28 11.37 12.36 13.70 15.57 17.44 9.30 10.29 11.63 13.50 15.37 7.23 8.22 9.56 11.43 13.30 5.16 6.15 7.50 9.37 11.24 3.09 4.08 5.43 7.30 9.17 1.03 2.02 3.36 5.23 7.10 1.29 3.16 5.03 1.09 2.96 0.90 950 1050 1100 950 1050 1100 1150 19.54 22.00 25.44 28.88 32.31 17.48 19.93 23.37 26.81 30.24 15.41 17.86 21.30 24.74 28.18 13.34 15.80 19.23 22.67 26.11 11.27 13.73 17.17 20.60 24.04 9.20 11.66 15.10 18.54 21.97 7.14 9.59 13.03 16.47 19.90 5.07 7.52 10.96 14.40 17.84 3.00 5.46 8.89 12.33 15.77 0.93 3.39 6.83 10.26 13.70 1.32 4.76 8.20 11.63 1150 1200 1250 1 1200 1250 1 1 35.93 40.46 45.00 51.81 62.28 33.86 38.40 42.93 49.74 60.21 31.79 36.33 40.86 47.67 58.14 29.72 34.26 38.80 45.60 56.07 27.65 32.19 36.73 43.54 54.00 25.59 30.12 34.66 41.47 51.94 23.52 28.06 32.59 39.40 49.87 21.45 25.99 30.52 37.33 47.80 19.38 23.92 28.46 35.26 45.73 17.31 21.85 26.39 33.20 43.66 15.25 19.78 24.32 31.13 41.60 1 and over Method A (INTERNET) (Table Amount PLUS 10.505 Percent of the Amount Over 1450) 42

SINGLE PERSONS, DUAL INCOME MARRIED OR MARRIED WITH MULTIPLE EMPLOYERS----BIWEEKLY PAYROLL PERIOD $260 260 1.79 2.06 2.34 2.61 2.89 3.16 3.44 3.71 4.19 4.68 0.05 0.55 5.18 5.67 6.17 6.66 7.16 1.04 1.54 2.03 2.53 3.02 7.65 8.15 8.64 9.14 9.63 3.52 4.01 4.51 5.00 5.50 0.37 0.87 1.36 10.13 10.62 11.12 11.61 12.11 5.99 6.49 6.98 7.48 7.97 1.86 2.35 2.85 3.34 3.84 12.60 13.23 14.17 15.57 17.44 8.47 9.10 10.03 11.43 13.30 4.33 4.96 5.90 7.30 9.17 0.20 0.83 1.76 3.16 5.03 0.90 1020 1070 1020 1070 1120 19.31 21.18 23.05 25.15 27.49 15.17 17.04 18.91 21.02 23.36 11.04 12.91 14.78 16.88 19.22 6.90 8.77 10.64 12.75 15.08 2.77 4.64 6.51 8.61 10.95 0.50 2.37 4.47 6.81 0.34 2.68 1120 1170 1220 1270 1 1170 1220 1270 1 1370 29.83 33.03 36.47 39.90 43.34 25.69 28.89 32.33 35.77 39.20 21.56 24.76 28.19 31.63 35.07 17.42 20.62 24.06 27.49 30.93 13.29 16.48 19.92 23.36 26.80 9.15 12.35 15.79 19.22 22.66 5.01 8.21 11.65 15.09 18.52 0.88 4.08 7.51 10.95 14.39 3.38 6.81 10.25 2.68 6.12 1.98 1370 1 1470 1 1 1 1470 1 1 1 46.78 50.22 53.65 59.26 68.33 42.64 46.08 49.52 55.12 64.20 38.51 41.94 45.38 50.98 60.06 34.37 37.81 41.24 46.85 55.92 30.23 33.67 37.11 42.71 51.79 26.10 29.54 32.97 38.58 47.65 21.96 25.40 28.84 34.44 43.52 17.83 21.26 24.70 30.30 39.38 13.69 17.13 20.56 26.17 35.24 9.55 12.99 16.43 22.03 31.11 5.42 8.86 12.29 17.90 26.97 1 1 1 2020 2120 1 1 2020 2120 2220 77.41 86.48 96.25 106.75 117.26 73.27 82.35 92.11 102.61 113.12 69.13 78.21 87.97 98.48 108.98 65.00 74.07 83.84 94.34 104.85 60.86 69.94 79.70 90.21 100.71 56.73 65.80 75.57 86.07 96.58 52.59 61.67 71.43 81.93 92.44 48.45 57.53 67.29 77.80 88.30 44.32 53.39 63.16 73.66 84.17 40.18 49.26 59.02 69.53 80.03 36.05 45.12 54.89 65.39 75.90 2220 and over (Table Amount PLUS 10.505 Percent of the Amount Over 2170) Method A (INTERNET) 43

MARRIED PERSONS----BIWEEKLY PAYROLL PERIOD $260 260 1.79 2.06 2.34 2.61 2.89 3.16 3.44 3.71 3.99 4.26 0.13 4.54 4.81 5.09 5.36 5.64 0.40 0.68 0.95 1.23 1.50 5.91 6.19 6.46 6.74 7.01 1.78 2.05 2.33 2.60 2.88 7.29 7.63 8.13 8.62 9.12 3.15 3.50 3.99 4.49 4.98 9.61 10.11 10.60 11.10 11.59 5.48 5.97 6.47 6.96 7.46 12.09 12.58 13.08 13.57 14.07 7.95 8.45 8.94 9.44 9.93 0.35 0.85 1.34 1.84 2.33 1020 1060 1020 1060 1100 14.56 15.06 15.55 16.29 17.28 10.43 10.92 11.42 12.16 13.15 2.83 3.32 3.82 4.56 5.55 0.42 1.41 1100 1140 1180 1220 1260 1140 1180 1220 1260 18.27 19.26 20.25 21.24 22.23 14.14 15.13 16.12 17.11 18.10 6.54 7.53 8.52 9.51 10.50 2.40 3.39 4.38 5.37 6.36 0.25 1.24 2.23 1 1 1 1 1 1 1 1 1 23.22 24.21 25.20 26.46 28.33 19.09 20.08 21.07 22.32 24.19 11.49 12.48 13.47 14.46 15.45 7.35 8.34 9.33 10.32 11.31 3.22 4.21 5.20 6.19 7.18 0.07 1.06 2.05 3.04 --- CONTINUED NEXT PAGE --- Method A (INTERNET) 44

MARRIED PERSONS----BIWEEKLY PAYROLL PERIOD 1 1 30.20 26.06 16.44 12.30 8.17 4.03 1 1 32.07 27.93 17.43 13.29 9.16 5.02 0.89 1 1 33.94 29.80 19.13 14.9.86 6.72 2.59 1 1 35.81 31.67 21.00 16.86 12.73 8.59 4.46 0.32 1 1 37.68 33.54 22.87 18.73 14.60 10.46 6.33 2.19 1 1 39.55 35.41 24.74 20.60 16.47 12.33 8.20 4.06 1 1 41.42 37.28 26.61 22.47 18.34 14.20 10.07 5.93 1.79 1 1 43.29 39.15 28.48 24.34 20.21 16.07 11.94 7.80 3.66 1 1 45.16 41.02 30.35 26.21 22.08 17.94 13.81 9.67 5.53 1.40 1 1 47.03 42.89 32.22 28.08 23.95 19.81 15.68 11.54 7.40 3.27 1 1 48.90 44.76 34.09 29.95 25.82 21.68 17.55 13.41 9.27 5.14 1.00 1 1 50.77 46.63 35.96 31.82 27.69 23.55 19.42 15.28 11.14 7.01 2.87 1 2020 52.64 48.50 37.83 33.69 29.56 25.42 21.29 17.15 13.01 8.88 4.74 2020 2060 54.51 50.37 39.70 35.56 31.43 27.29 23.16 19.02 14.88 10.75 6.61 2060 2100 56.38 52.24 41.57 37.43 33.30 29.16 25.03 20.89 16.75 12.62 8.48 2100 2140 58.25 54.11 43.44 39.30 35.17 31.03 26.90 22.76 18.62 14.4.35 2140 2180 60.12 55.98 45.31 41.17 37.04 32.90 28.77 24.63 20.49 16.36 12.22 2180 2220 62.61 58.47 47.18 43.04 38.91 34.77 30.64 26.50 22.36 18.23 14.09 2220 2260 65.36 61.22 49.05 44.91 40.78 36.64 32.51 28.37 24.23 20.10 15.96 2260 2 68.11 63.97 50.92 46.78 42.65 38.51 34.38 30.24 26.10 21.97 17.83 2 2350 71.20 67.07 53.31 49.18 45.04 40.91 36.77 32.63 28.50 24.36 20.23 2350 2 74.64 70.50 56.75 52.62 48.48 44.34 40.21 36.07 31.94 27.80 23.66 2 2450 78.08 73.94 60.19 56.05 51.92 47.78 43.65 39.51 35.37 31.24 27.10 2450 2 81.52 77.38 63.63 59.49 55.35 51.22 47.08 42.95 38.81 34.67 30.54 2 2550 84.95 80.82 67.06 62.93 58.79 54.66 50.52 46.38 42.25 38.11 33.98 2550 2 88.39 84.25 70.50 66.37 62.23 58.09 53.96 49.82 45.69 41.55 37.41 2 2650 91.83 87.69 73.94 69.80 65.67 61.53 57.40 53.26 49.12 44.99 40.85 2650 2 95.27 91.13 77.38 73.24 69.10 64.97 60.83 56.70 52.56 48.42 44.29 2 2750 98.70 94.57 80.81 76.68 72.54 68.41 64.27 60.13 56.00 51.86 47.73 2750 2 102.14 98.00 84.25 80.12 75.98 71.84 67.71 63.57 59.44 55.30 51.16 2 2850 105.58 101.44 87.69 83.55 79.42 75.28 71.15 67.01 62.87 58.74 54.60 2850 2 109.02 104.88 91.13 86.99 82.85 78.72 74.58 70.45 66.31 62.17 58.04 2 2950 112.45 108.32 94.56 90.43 86.29 82.16 78.02 73.88 69.75 65.61 61.48 2950 0 116.23 112.10 98.00 93.87 89.73 85.59 81.46 77.32 73.19 69.05 64.91 0 3100 123.04 118.90 103.16 99.02 94.89 90.75 86.61 82.48 78.34 74.21 70.07 3100 0 132.12 127.98 111.15 107.01 102.88 98.74 94.61 90.47 86.33 82.20 78.06 0 3 141.19 137.05 120.22 116.09 111.95 107.82 103.68 99.54 95.41 91.27 87.14 3 3 150.27 146.13 129.30 125.16 121.03 116.89 112.76 108.62 104.48 100.35 96.21 3 3 159.34 155.20 138.37 134.24 130.10 125.97 121.83 117.69 113.56 109.42 105.29 3 3 168.42 164.28 147.45 143.31 139.18 135.04 130.91 126.77 122.63 118.50 114.36 3 3 177.49 173.35 156.52 152.39 148.25 144.12 139.98 135.84 131.71 127.57 123.44 3 3 187.22 183.09 165.60 161.46 157.33 153.19 149.06 144.92 140.78 136.65 132.51 3 3 197.73 193.59 174.76 170.63 166.49 162.36 158.22 154.08 149.95 145.81 141.68 3 0 208.23 204.10 185.27 181.13 177.00 172.86 168.72 164.59 160.45 156.32 152.18 0 4100 218.74 214.60 195.77 191.64 187.50 183.37 179.23 175.09 170.96 166.82 162.69 4100 and over (Table Amount PLUS 10.505 Percent of the Amount Over 4050) Method A (INTERNET) 45

UNMARRIED HEAD OF HOUSEHOLD----BIWEEKLY PAYROLL PERIOD $ 3.99 4.27 4.54 4.82 5.09 0.13 0.40 0.68 0.95 5.37 5.64 5.92 6.19 6.47 1.23 1.50 1.78 2.05 2.33 6.74 7.02 7.29 7.63 8.13 2.60 2.88 3.15 3.50 3.99 8.62 9.12 9.61 10.11 10.60 4.49 4.98 5.48 5.97 6.47 0.35 0.85 1.34 1.84 2.33 1040 1080 1040 1080 1120 11.10 11.59 12.34 13.33 14.32 6.96 7.46 8.20 9.19 10.18 2.83 3.32 4.06 5.05 6.04 0.92 1.91 1120 1160 1200 1250 1160 1200 1250 1350 15.31 16.30 17.41 18.65 19.89 11.17 12.16 13.27 14.51 15.75 7.03 8.02 9.14 10.38 11.61 2.90 3.89 5.00 6.24 7.48 0.87 2.10 3.34 1350 1 1450 1 1550 1 1450 1 1550 1 21.12 22.36 23.60 24.84 26.23 16.99 18.22 19.46 20.70 22.10 12.85 14.09 15.33 16.56 17.96 8.72 9.95 11.19 12.43 13.82 4.58 5.82 7.05 8.29 9.69 0.44 1.68 2.92 4.16 5.55 0.02 1.42 1 1650 1 1750 1 1650 1 1750 1 1850 28.57 30.91 33.24 35.58 37.92 24.43 26.77 29.11 31.45 33.78 20.30 22.64 24.97 27.31 29.65 16.16 18.50 20.84 23.17 25.51 12.03 14.36 16.70 19.04 21.38 7.89 10.23 12.56 14.90 17.24 3.75 6.09 8.43 10.77 13.10 1.96 4.29 6.63 8.97 0.16 2.49 4.83 0.70 1850 1950 2050 2150 2250 1950 2050 2150 2250 2350 41.43 47.43 54.30 61.18 68.05 37.29 43.29 50.17 57.04 63.92 33.15 39.15 46.03 52.90 59.78 29.02 35.02 41.89 48.77 55.64 24.88 30.88 37.76 44.63 51.51 20.75 26.75 33.62 40.50 47.37 16.61 22.61 29.49 36.36 43.24 12.47 18.47 25.35 32.22 39.10 8.34 14.34 21.21 28.09 34.96 4.20 10.20 17.08 23.95 30.83 0.07 6.07 12.94 19.82 26.69 2350 2450 2550 2650 2750 2450 2550 2650 2750 2850 76.39 85.46 94.54 103.61 114.04 72.25 81.33 90.40 99.48 109.90 68.12 77.19 86.27 95.34 105.76 63.98 73.06 82.13 91.21 101.63 59.85 68.92 78.00 87.07 97.49 55.71 64.78 73.86 82.93 93.36 51.57 60.65 69.72 78.80 89.22 47.44 56.51 65.59 74.66 85.08 43.30 52.38 61.45 70.53 80.95 39.17 48.24 57.32 66.39 76.81 31.84 44.10 53.18 62.25 72.68 2850 and over (Table Amount PLUS 10.505 Percent of the Amount Over 2) Method A (INTERNET) 46

SINGLE PERSONS, DUAL INCOME MARRIED OR MARRIED WITH MULTIPLE EMPLOYERS----SEMI-MONTHLY PAYROLL PERIOD $ 2.18 2.45 2.73 3.00 3.28 3.55 3.83 4.16 4.65 5.15 0.66 5.89 6.88 7.87 8.86 9.85 1.40 2.39 3.38 4.37 5.36 0.87 10.84 11.83 12.82 13.81 15.50 6.35 7.34 8.33 9.32 11.01 1.86 2.85 3.84 4.83 6.52 0.35 2.03 1020 1060 1020 1060 1100 17.37 19.24 21.11 22.98 24.85 12.88 14.75 16.62 18.49 20.36 8.39 10.26 12.13 14.00 15.87 3.90 5.77 7.64 9.51 11.38 1.28 3.15 5.02 6.89 2.41 1100 1140 1180 1220 1260 1140 1180 1220 1260 26.72 28.59 30.46 32.33 34.80 22.23 24.10 25.97 27.84 30.31 17.74 19.61 21.48 23.35 25.82 13.25 15.12 16.99 18.86 21.34 8.76 10.63 12.50 14.37 16.85 4.28 6.15 8.02 9.89 12.36 1.66 3.53 5.40 7.87 0.91 3.38 1 1 1 1 1 1 1 1 1 37.55 40.30 43.05 45.80 48.55 33.06 35.81 38.56 41.31 44.06 28.57 31.32 34.07 36.82 39.57 24.09 26.84 29.59 32.34 35.09 19.60 22.35 25.10 27.85 30.60 15.11 17.86 20.61 23.36 26.11 10.62 13.37 16.12 18.87 21.62 6.13 8.88 11.63 14.38 17.13 1.65 4.40 7.15 9.90 12.65 2.66 5.41 8.16 3.67 1 1 1 1 1 1 1 1 1 1 51.30 54.05 56.80 59.55 62.31 46.81 49.56 52.31 55.06 57.82 42.32 45.07 47.82 50.57 53.34 37.84 40.59 43.34 46.09 48.85 33.35 36.10 38.85 41.60 44.36 28.86 31.61 34.36 37.11 39.87 24.37 27.12 29.87 32.62 35.38 19.88 22.63 25.38 28.13 30.90 15.40 18.15 20.90 23.65 26.41 10.91 13.66 16.41 19.16 21.92 6.42 9.17 11.92 14.67 17.43 1 1750 1 1850 1 1750 1 1850 1 1950 66.40 70.93 75.47 80.01 84.55 61.91 66.45 70.98 75.52 80.06 57.42 61.96 66.50 71.03 75.57 52.93 57.47 62.01 66.54 71.08 48.44 52.98 57.52 62.06 66.59 43.96 48.49 53.03 57.57 62.11 39.47 44.01 48.54 53.08 57.62 34.98 39.52 44.06 48.59 53.13 30.49 35.03 39.57 44.10 48.64 26.00 30.54 35.08 39.62 44.15 21.52 26.05 30.59 35.13 39.67 1950 2000 2100 2200 2 2000 2100 2200 2 2 89.08 95.89 105.93 116.44 126.94 84.60 91.40 101.44 111.95 122.45 80.11 86.91 96.96 107.46 117.97 75.62 82.43 92.47 102.97 113.48 71.13 77.94 87.98 98.49 108.99 66.64 73.45 83.49 94.00 104.50 62.16 68.96 79.00 89.51 100.01 57.67 64.47 74.52 85.02 95.53 53.18 59.99 70.03 80.53 91.04 48.69 55.50 65.54 76.05 86.55 44.20 51.01 61.05 71.56 82.06 2 and over (Table Amount PLUS 10.505 Percent of the Amount Over 2350) Method A (INTERNET) 47

MARRIED PERSONS----SEMI-MONTHLY PAYROLL PERIOD $ 2.18 2.45 2.73 3.00 3.28 3.55 3.83 4.10 4.38 4.65 0.17 4.93 5.20 5.48 5.75 6.03 0.44 0.72 0.99 1.27 1.54 6.30 6.58 6.85 7.13 7.40 1.82 2.09 2.37 2.64 2.92 7.68 7.95 8.35 8.85 9.34 3.19 3.47 3.87 4.36 4.86 9.84 10.33 10.83 11.32 11.82 5.35 5.85 6.34 6.84 7.33 12.31 12.81 13.30 13.80 14.29 7.83 8.32 8.82 9.31 9.81 0.58 1.07 1.57 1040 1080 1120 1160 1040 1080 1120 1160 1200 15.04 16.03 17.02 18.01 19.00 10.55 11.54 12.53 13.52 14.51 2.31 3.30 4.29 5.28 6.27 0.79 1.78 1200 1240 1 1 1 1240 1 1 1 1 19.99 20.98 21.97 22.96 23.95 15.50 16.49 17.48 18.47 19.46 7.26 8.25 9.24 10.23 11.22 2.77 3.76 4.75 5.74 6.73 1.25 2.24 1 1 1 1 1 1 1 1 1 1 24.94 25.93 26.92 27.91 29.66 20.45 21.44 22.43 23.42 25.17 12.21 13.20 14.19 15.18 16.17 7.72 8.71 9.70 10.69 11.68 3.23 4.22 5.21 6.20 7.19 0.73 1.72 2.71 --- CONTINUED NEXT PAGE --- Method A (INTERNET) 48

MARRIED PERSONS----SEMI-MONTHLY PAYROLL PERIOD 1 1 31.53 27.04 17.16 12.67 8.18 3.70 1 1 33.40 28.91 18.15 13.66 9.17 4.69 1 1 35.27 30.78 19.21 14.72 10.23 5.75 1.26 1 1 37.14 32.65 21.08 16.59 12.10 7.62 3.13 1 1 39.01 34.52 22.95 18.46 13.97 9.49 5.00 1 1 40.88 36.39 24.82 20.33 15.84 11.36 6.87 2.38 1 1 42.75 38.26 26.69 22.20 17.71 13.23 8.74 4.25 1 1 44.62 40.13 28.56 24.07 19.58 15.10 10.61 6.12 1.63 1 1 46.49 42.00 30.43 25.94 21.45 16.97 12.48 7.99 3.50 1 2000 48.36 43.87 32.30 27.81 23.32 18.84 14.35 9.86 5.37 2000 2040 50.23 45.74 34.17 29.68 25.19 20.71 16.22 11.73 7.24 2.75 2040 2080 52.10 47.61 36.04 31.55 27.06 22.58 18.09 13.60 9.11 4.62 2080 2120 53.97 49.48 37.91 33.42 28.93 24.45 19.96 15.47 10.98 6.49 2.01 2120 2160 55.84 51.35 39.78 35.29 30.80 26.32 21.83 17.34 12.85 8.36 3.88 2160 2200 57.71 53.22 41.65 37.16 32.67 28.19 23.70 19.21 14.72 10.23 5.75 2200 2250 59.81 55.33 43.75 39.27 34.78 30.29 25.80 21.31 16.83 12.34 7.85 2250 2 62.15 57.66 46.09 41.60 37.12 32.63 28.14 23.65 19.16 14.68 10.19 2 2350 64.49 60.00 48.43 43.94 39.45 34.97 30.48 25.99 21.50 17.01 12.53 2350 2 67.30 62.81 50.77 46.28 41.79 37.30 32.81 28.33 23.84 19.35 14.86 2 2450 70.74 66.25 53.10 48.62 44.13 39.64 35.15 30.66 26.18 21.69 17.20 2450 2 74.17 69.69 55.44 50.95 46.47 41.98 37.49 33.00 28.51 24.03 19.54 2 2550 77.61 73.12 58.22 53.73 49.24 44.75 40.27 35.78 31.29 26.80 22.31 2550 2 81.05 76.56 61.66 57.17 52.68 48.19 43.70 39.22 34.73 30.24 25.75 2 2650 84.49 80.00 65.09 60.60 56.12 51.63 47.14 42.65 38.16 33.68 29.19 2650 2 87.92 83.44 68.53 64.04 59.55 55.07 50.58 46.09 41.60 37.11 32.63 2 2750 91.36 86.87 71.97 67.48 62.99 58.50 54.02 49.53 45.04 40.55 36.06 2750 2 94.80 90.31 75.41 70.92 66.43 61.94 57.45 52.97 48.48 43.99 39.50 2 2850 98.24 93.75 78.84 74.35 69.87 65.38 60.89 56.40 51.91 47.43 42.94 2850 2 101.67 97.19 82.28 77.79 73.30 68.82 64.33 59.84 55.35 50.86 46.38 2 2950 105.11 100.62 85.72 81.23 76.74 72.25 67.77 63.28 58.79 54.30 49.81 2950 0 108.55 104.06 89.16 84.67 80.18 75.69 71.20 66.72 62.23 57.74 53.25 0 3100 113.71 109.22 94.31 89.82 85.34 80.85 76.36 71.87 67.38 62.90 58.41 3100 0 120.58 116.01.19 96.70 92.21 87.72 83.23 78.75 74.26 69.77 65.28 0 3 128.40 123.91 108.06 103.57 99.09 94.60 90.11 85.62 81.13 76.65 72.16 3 3 137.47 132.98 114.94 110.45 105.96 101.47 96.98 92.50 88.01 83.52 79.03 3 3 146.55 142.06 123.82 119.33 114.84 110.35 105.86 101.38 96.89 92.40 87.91 3 3 155.62 151.13 132.89 128.40 123.92 119.43 114.94 110.45 105.96 101.48 96.99 3 3 164.70 160.21 141.97 137.48 132.99 128.50 124.01 119.53 115.04 110.55 106.06 3 3 173.77 169.28 151.04 146.55 142.07 137.58 133.09 128.60 124.11 119.63 115.14 3 3 182.85 178.36 160.12 155.63 151.14 146.65 142.16 137.68 133.19 128.70 124.21 3 0 191.92 187.43 169.19 164.70 160.22 155.73 151.24 146.75 142.26 137.78 133.29 0 4100 201.52 197.03 178.27 173.78 169.29 164.80 160.31 155.83 151.34 146.85 142.36 4100 0 212.03 207.54 187.34 182.85 178.37 173.88 169.39 164.90 160.41 155.93 151.44 0 4 222.53 218.04 197.64 193.15 188.66 184.17 179.68 175.20 170.71 166.22 161.73 4 0 233.04 228.55 208.14 203.65 199.17 194.68 190.19 185.70 181.21 176.73 172.24 0 and over (Table Amount PLUS 10.505 Percent of the Amount Over 4350) Method A (INTERNET) 49

UNMARRIED HEAD OF HOUSEHOLD----SEMI-MONTHLY PAYROLL PERIOD $ 4.22 4.50 4.77 5.05 5.32 0.28 0.56 0.83 5.60 5.87 6.15 6.42 6.70 1.11 1.38 1.66 1.93 2.21 6.97 7.25 7.52 7.80 8.07 2.48 2.76 3.03 3.31 3.58 1020 1060 1020 1060 1100 8.79 9.78 10.77 11.76 12.75 4.30 5.29 6.28 7.27 8.26 0.80 1.79 2.78 3.77 1100 1140 1180 1220 1260 1140 1180 1220 1260 13.74 14.73 15.72 16.71 17.70 9.25 10.24 11.23 12.22 13.21 4.76 5.75 6.74 7.73 8.72 1.26 2.25 3.24 4.23 1350 1 1450 1 1350 1 1450 1 1550 18.81 20.05 21.29 22.52 23.76 14.32 15.56 16.80 18.04 19.27 9.83 11.07 12.31 13.55 14.78 5.35 6.58 7.82 9.06 10.30 0.86 2.10 3.33 4.57 5.81 1.32 1550 1 1650 1 1750 1 1650 1 1750 1 25.00 26.24 27.47 29.31 31.65 20.51 21.75 22.99 24.82 27.16 16.02 17.26 18.50 20.33 22.67 11.53 12.77 14.01 15.84 18.18 7.05 8.28 9.52 11.36 13.69 2.56 3.80 5.03 6.87 9.21 0.55 2.38 4.72 1 1 2000 2100 2200 1 2000 2100 2200 2 35.15 39.83 44.50 50.26 57.13 30.66 35.34 40.01 45.77 52.64 26.18 30.85 35.53 41.28 48.16 21.69 26.36 31.04 36.79 43.67 17.20 21.88 26.55 32.30 39.18 12.71 17.39 22.06 27.82 34.69 8.22 12.90 17.57 23.33 30.20 3.74 8.41 13.09 18.84 25.72 3.92 8.60 14.35 21.23 4.11 9.86 16.74 5.38 12.25 2 2 2 2 2 2 2 0 3100 0 2 2 2 2 2 2 0 3100 0 3 64.01 59.52 55.03 50.54 46.05 41.57 37.08 32.59 28.10 23.61 70.88 66.39 61.91 57.42 52.93 48.44 43.95 39.47 34.98 30.49 78.22 73.73 69.24 64.75 60.26 55.78 51.29 46.80 42.31 37.82 87.29 82.80 78.32 73.83 69.34 64.85 60.36 55.88 51.39 46.90 96.37 91.88 87.39 82.90 78.41 73.93 69.44 64.95 60.46 55.97 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 105.44 114.78 125.28 135.79 146.29 100.95 110.29 120.79 131.30 141.80 96.47 105.80 116.30 126.81 137.31 91.98 101.31 111.82 122.32 132.83 87.49 96.82 107.33 117.83 128.34 83.00 92.34 102.84 113.35 123.85 78.51 87.85 98.35 108.86 119.36 74.03 83.36 93.86 104.37 114.87 69.54 78.87 89.38 99.88 110.39 65.05 74.38 84.89 95.39 105.90 19.13 26.00 33.34 42.41 51.49 60.56 69.90 80.40 90.91 101.41 3 and over (Table Amount PLUS 10.505 Percent of the Amount Over 3250) Method A (INTERNET) 50

SINGLE PERSONS, DUAL INCOME MARRIED OR MARRIED WITH MULTIPLE EMPLOYERS----MONTHLY PAYROLL PERIOD $ 4.36 4.91 5.46 6.01 6.56 7.11 7.66 8.31 9.30 10.29 1.31 1050 1100 1150 1200 1050 1100 1150 1200 1250 11.40 12.64 13.87 15.11 16.35 2.42 3.66 4.90 6.14 7.37 1250 1350 1 1450 1350 1 1450 1 17.59 18.82 20.06 21.30 22.54 8.61 9.85 11.09 12.32 13.56 0.87 2.11 3.35 4.59 1 1 1 1 1 1 1 1 1 2000 24.39 26.87 30.51 35.19 39.86 15.42 17.89 21.54 26.21 30.89 6.44 8.92 12.56 17.24 21.91 3.59 8.26 12.94 3.96 2000 2100 2200 2 2 2100 2200 2 2 2 44.54 49.21 53.89 58.56 63.24 35.56 40.24 44.91 49.59 54.26 26.59 31.26 35.94 40.61 45.29 17.61 22.29 26.96 31.64 36.31 8.63 13.31 17.98 22.66 27.33 4.33 9.01 13.68 18.36 4.71 9.38 2 2 2 2 2 2 2 2 2 0 68.90 75.78 82.65 89.53 96.40 59.93 66.80 73.68 80.55 87.43 50.95 57.82 64.70 71.57 78.45 41.97 48.85 55.72 62.60 69.47 33.00 39.87 46.75 53.62 60.50 24.02 30.90 37.77 44.65 51.52 15.05 21.92 28.80 35.67 42.55 6.07 12.94 19.82 26.69 33.57 3.97 10.84 17.72 24.59 8.74 15.62 6.64 0 3100 0 3 3 3100 0 3 3 3 103.28 110.15 117.03 123.90 132.78 94.30 101.18 108.05 114.93 123.81 85.32 92.20 99.07 105.95 114.83 76.35 83.22 90.10 96.97 105.85 67.37 74.25 81.12 88.00 96.88 58.40 65.27 72.15 79.02 87.90 49.42 56.30 63.17 70.05 78.93 40.44 47.32 54.19 61.07 69.95 31.47 38.34 45.22 52.09 60.97 22.49 29.37 36.24 43.12 52.00 13.52 20.39 27.27 34.14 43.02 3 3 3 3 3 3 3 3 3 0 141.86 150.93 160.01 169.08 178.16 132.88 141.96 151.03 160.11 169.18 123.90 132.98 142.05 151.13 160.20 114.93 124.00 133.08 142.15 151.23 105.95 115.03 124.10 133.18 142.25 96.98 106.05 115.13 124.20 133.28 88.00 97.08 106.15 115.23 124.30 79.02 88.10 97.17 106.25 115.32 70.05 79.12 88.20 97.27 106.35 61.07 70.15 79.22 88.30 97.37 52.10 61.17 70.25 79.32 88.40 0 0 0 4 4 0 0 4 4 0 191.77 211.85 232.86 253.87 274.88 182.79 202.88 223.89 244.90 265.91 173.82 193.90 214.91 235.92 256.93 164.84 184.93 205.94 226.95 247.96 155.87 175.95 196.96 217.97 238.98 146.89 166.97 187.98 208.99 230.00 137.91 158.00 179.01 200.02 221.03 128.94 149.02 170.03 191.04 212.05 119.96 140.05 161.06 182.07 203.08 110.99 131.07 152.08 173.09 194.10 102.01 122.09 143.10 164.11 185.12 0 and over (Table Amount PLUS 10.505 Percent of the Amount Over 4) Method A (INTERNET) 51

MARRIED PERSONS----MONTHLY PAYROLL PERIOD $ 4.36 4.91 5.46 6.01 6.56 7.11 7.66 8.21 8.76 9.31 0.33 1040 1080 1120 1160 1040 1080 1120 1160 1200 9.86 10.41 10.96 11.51 12.06 0.88 1.43 1.98 2.53 3.08 1200 1240 1 1 1 1240 1 1 1 1 12.61 13.16 13.71 14.26 14.81 3.63 4.18 4.73 5.28 5.83 1 1 1 1 1 1 1 1 1 1 15.36 15.91 16.69 17.68 18.67 6.38 6.93 7.71 8.70 9.69 1 1 1 1 1 1 1 1 1 1 19.66 20.65 21.64 22.63 23.62 10.68 11.67 12.66 13.65 14.64 1 1 1 1 1 1 1 1 1 2000 24.61 25.60 26.59 27.58 28.57 15.63 16.62 17.61 18.60 19.59 1.13 2.12 3.11 2000 2040 2080 2140 2200 2040 2080 2140 2200 2260 29.56 30.55 31.79 33.27 34.76 20.58 21.57 22.81 24.29 25.78 4.10 5.09 6.33 7.82 9.30 2260 2 2 2 2 2 2 2 2 2 36.24 37.73 39.21 40.70 42.18 27.26 28.75 30.23 31.72 33.20 10.79 12.27 13.76 15.24 16.73 1.81 3.30 4.78 6.27 7.75 2 2 2 2 2 2 2 2 2 2 43.67 45.15 46.64 48.12 49.61 34.69 36.17 37.66 39.14 40.63 18.21 19.70 21.18 22.67 24.15 9.24 10.72 12.21 13.69 15.18 1.75 3.23 4.72 6.20 --- CONTINUED NEXT PAGE --- Method A (INTERNET) 52

MARRIED PERSONS----MONTHLY PAYROLL PERIOD 2 2 2 3040 3100 2 2 3040 3100 3160 0 51.09 52.58 54.06 55.55 57.90 1 42.11 43.60 45.08 46.57 48.92 2 3 4 5 6 7 8 25.64 16.66 7.69 27.12 18.15 9.17 28.61 19.63 10.66 1.68 30.09 21.12 12.14 3.16 31.58 22.60 13.63 4.65 3160 3220 3 3 3 3220 3 3 3 3 60.70 63.51 66.31 69.12 71.92 51.73 54.53 57.34 60.14 62.95 33.06 34.55 36.03 37.52 39.80 24.09 25.57 27.06 28.54 30.83 15.11 16.60 18.08 19.57 21.85 6.13 7.62 9.10 10.59 12.87 1.61 3.90 3 3 3 3 3 3 3 3 3 3 74.73 77.53 80.34 83.14 86.88 65.75 68.56 71.36 74.17 77.91 42.61 45.41 48.22 51.02 54.76 33.63 36.44 39.24 42.05 45.79 24.65 27.46 30.26 33.07 36.81 15.68 18.48 21.29 24.09 27.83 6.70 9.51 12.31 15.12 18.86 3.34 6.14 9.88 3 3 0 4100 0 3 0 4100 0 4 91.56 96.23 100.91 105.58 110.26 82.58 87.26 91.93 96.61 101.28 59.44 64.11 68.79 73.46 78.14 50.46 55.14 59.81 64.49 69.16 41.48 46.16 50.83 55.51 60.18 32.51 37.18 41.86 46.53 51.21 23.53 28.21 32.88 37.56 42.23 14.56 19.23 23.91 28.58 33.26 5.58 10.26 14.93 19.61 24.28 5.95 10.63 15.30 6.33 4 0 4 4 4 0 4 4 4 4 114.93 119.61 124.28 128.96 134.58 105.96 110.63 115.31 119.98 125.60 82.81 87.49 92.16 96.84 101.51 73.84 78.51 83.19 87.86 92.54 64.86 69.53 74.21 78.88 83.56 55.88 60.56 65.23 69.91 74.58 46.91 51.58 56.26 60.93 65.61 37.93 42.61 47.28 51.96 56.63 28.96 33.63 38.31 42.98 47.66 19.98 24.65 29.33 34.00 38.68 11.00 15.68 20.35 25.03 29.70 4 4 0 5100 0 4 0 5100 0 5 141.45 148.33 155.20 162.08 168.95 132.48 139.35 146.23 153.10 159.98 106.19 110.86 116.41 123.29 130.16 97.21 101.89 107.44 114.31 121.19 88.23 92.91 98.46 105.34 112.21 79.26 83.93 89.49 96.36 103.24 70.28 74.96 80.51 87.38 94.26 61.31 65.98 71.53 78.41 85.28 52.33 57.01 62.56 69.43 76.31 43.35 48.03 53.58 60.46 67.33 34.38 39.05 44.61 51.48 58.36 5 0 5 5 5 0 5 5 5 5 175.83 182.70 189.58 196.45 203.33 166.85 173.73 180.60 187.48 194.35 137.04 143.91 150.79 157.66 164.54 128.06 134.94 141.81 148.69 155.56 119.09 125.96 132.84 139.71 146.59 110.11 116.99 123.86 130.74 137.61 101.13 108.01 114.88 121.76 128.63 92.16 99.03 105.91 112.78 119.66 83.18 90.06 96.93 103.81 110.68 74.21 81.08 87.96 94.83 101.71 65.23 72.11 78.98 85.86 92.73 5 5 0 0 0 5 0 0 0 6 210.20 217.08 227.39 241.14 256.77 201.23 208.10 218.41 232.16 247.79 171.41 178.29 188.60 202.35 216.10 162.44 169.31 179.62 193.37 207.12 153.46 160.34 170.65 184.40 198.15 144.49 151.36 161.67 175.42 189.17 135.51 142.38 152.70 166.45 180.20 126.53 133.41 143.72 157.47 171.22 117.56 124.43 134.74 148.49 162.24 108.58 115.46 125.77 139.52 153.27 99.61 106.48 116.79 130.54 144.29 6 0 0 0 0 0 0 0 0 0 274.92 293.07 311.22 329.37 347.52 265.94 284.09 302.24.39 338.54 229.85 247.61 265.76 283.91 302.06 220.87 238.64 256.79 274.94 293.09 211.90 229.66 247.81 265.96 284.11 202.92 220.68 238.83 256.98 275.13 193.95 211.71 229.86 248.01 266.16 184.97 202.73 220.88 239.03 257.18 175.99 193.76 211.91 230.06 248.21 167.02 184.78 202.93 221.08 239.23 158.04 175.80 193.95 212.10 230.25 0 7 0 0 0 7 0 0 0 8 365.67 383.82 403.02 424.03 445.04 356.69 374.84 394.05 415.06 436.07.21 338.36 356.51 374.66 395.25 311.24 329.39 347.54 365.69 386.28 302.26.41 338.56 356.71 377.30 293.28 311.43 329.58 347.73 368.32 284.31 302.46.61 338.76 359.35 275.33 293.48 311.63 329.78 350.37 266.36 284.51 302.66.81 341.40 257.38 275.53 293.68 311.83 332.42 248.40 266.55 284.70 302.85 323.44 8 and over (Table Amount PLUS 10.505 Percent of the Amount Over 8) Method A (INTERNET) 53

UNMARRIED HEAD OF HOUSEHOLD----MONTHLY PAYROLL PERIOD 1 1 1450 1 1550 1 1450 1 1550 1 1650 11.26 11.95 12.63 13.32 14.01 2.28 2.97 3.66 4.35 5.03 1650 1 1750 1 1850 1 1750 1 1850 1 14.70 15.38 16.07 17.21 18.45 5.72 6.41 7.10 8.24 9.48 1 1950 2000 2050 2100 1950 2000 2050 2100 2150 19.69 20.93 22.16 23.40 24.64 10.71 11.95 13.19 14.43 15.66 1.74 2.97 4.21 5.45 6.69 2150 2200 2250 2 2350 2200 2250 2 2350 2 25.88 27.11 28.35 29.59 30.83 16.90 18.14 19.38 20.61 21.85 7.92 9.16 10.40 11.64 12.87 1.42 2.66 3.90 2 2450 2 2 2 2450 2 2 2 2 32.06 33.30 35.16 37.63 40.11 23.09 24.33 26.18 28.66 31.13 14.11 15.35 17.21 19.68 22.16 5.14 6.37 8.23 10.70 13.18 1.73 4.20 2 2 0 3100 0 2 0 3100 0 3 42.58 45.06 47.53 50.01 52.48 33.61 36.08 38.56 41.03 43.51 24.63 27.11 29.58 32.06 34.53 15.65 18.13 20.60 23.08 25.55 6.68 9.15 11.63 14.10 16.58 2.65 5.13 7.60 3 3 3 3 3 3 3 3 3 3 54.96 58.62 63.29 67.97 72.64 45.98 49.64 54.32 58.99 63.67 37.01 40.67 45.34 50.02 54.69 28.03 31.69 36.36 41.04 45.71 19.05 22.71 27.39 32.06 36.74 10.08 13.74 18.41 23.09 27.76 4.76 9.44 14.11 18.79 5.14 9.81 3 3 0 4100 0 3 0 4100 0 4 77.32 81.99 86.67 91.34 97.08 68.34 73.02 77.69 82.37 88.10 59.37 64.04 68.72 73.39 79.12 50.39 55.06 59.74 64.41 70.15 41.41 46.09 50.76 55.44 61.17 32.44 37.11 41.79 46.46 52.20 23.46 28.14 32.81 37.49 43.22 14.49 19.16 23.84 28.51 34.24 5.51 10.18 14.86 19.53 25.27 5.88 10.56 16.29 7.32 4 4 4 4 5100 4 4 4 5100 5 107.39 121.14 134.89 148.64 165.51 98.41 112.16 125.91 139.66 156.53 89.44 103.19 116.94 130.69 147.56 80.46 94.21 107.96 121.71 138.58 71.48 85.23 98.98 112.73 129.60 62.51 76.26 90.01 103.76 120.63 53.53 67.28 81.03 94.78 111.65 44.56 58.31 72.06 85.81 102.68 35.58 49.33 63.08 76.83 93.70 26.60 40.35 54.10 67.85 84.72 17.63 31.38 45.13 58.88 75.75 5 5 5 5 6100 5 5 5 6100 6 183.66 201.81 219.96 240.06 261.07 174.68 192.83 210.98 231.08 252.09 165.71 183.86 202.01 222.10 243.11 156.73 174.88 193.03 213.13 234.14 147.75 165.90 184.05 204.15 225.16 138.78 156.93 175.08 195.18 216.19 129.80 147.95 166.10 186.20 207.21 120.83 138.98 157.13 177.22 198.23 111.85 130.00 148.15 168.25 189.26 102.87 121.02 139.17 159.27 180.28 93.90 112.05 130.20 150.30 171.31 6 and over (Table Amount PLUS 10.505 Percent of the Amount Over 0) Method A (INTERNET) 54

SINGLE PERSONS, DUAL INCOME MARRIED OR MARRIED WITH MULTIPLE EMPLOYERS----DAILY / MISCELLANEOUS PAYROLL PERIOD $28 28 30 32 34 36 30 32 34 36 38 0.21 0.23 0.26 0.29 0.32 38 40 42 44 46 40 42 44 46 48 0.34 0.37 0.42 0.47 0.52 0.06 0.10 48 50 54 58 62 50 54 58 62 66 0.57 0.65 0.75 0.84 0.94 0.15 0.23 0.33 0.43 0.53 0.11 66 70 74 78 82 70 74 78 82 86 1.04 1.14 1.24 1.38 1.57 0.62 0.72 0.82 0.96 1.15 0.21 0.31 0.40 0.54 0.73 0.13 0.31 86 90 94 98 102 90 94 98 102 106 1.75 1.94 2.13 2.32 2.50 1.34 1.52 1.71 1.90 2.08 0.92 1.11 1.29 1.48 1.67 0.50 0.69 0.87 1.06 1.25 0.08 0.27 0.46 0.64 0.83 0.23 0.41 106 110 114 118 122 110 114 118 122 126 2.69 2.88 3.07 3.34 3.62 2.27 2.46 2.65 2.93 3.20 1.85 2.04 2.23 2.51 2.78 1.44 1.62 1.82 2.09 2.37 1.02 1.20 1.40 1.67 1.95 0.60 0.79 0.98 1.25 1.53 0.18 0.37 0.56 0.84 1.11 0.14 0.42 0.69 0.28 126 130 135 140 145 130 135 140 145 150 3.89 4.20 4.55 4.89 5.24 3.48 3.79 4.13 4.47 4.82 3.06 3.37 3.71 4.06 4.40 2.64 2.95 3.29 3.64 3.98 2.22 2.53 2.88 3.22 3.56 1.80 2.11 2.46 2.80 3.15 1.39 1.70 2.04 2.38 2.73 0.97 1.28 1.62 1.97 2.31 0.55 0.86 1.20 1.55 1.89 0.13 0.44 0.79 1.13 1.47 0.37 0.71 1.06 150 155 160 165 170 155 160 165 170 175 5.58 5.98 6.43 6.89 7.34 5.16 5.56 6.02 6.47 6.92 4.74 5.14 5.60 6.05 6.51 4.33 4.73 5.18 5.63 6.09 3.91 4.31 4.76 5.22 5.67 3.49 3.89 4.34 4.80 5.25 3.07 3.47 3.93 4.38 4.83 2.65 3.05 3.51 3.96 4.42 2.24 2.64 3.09 3.54 4.00 1.82 2.22 2.67 3.13 3.58 1.40 1.80 2.25 2.71 3.16 175 180 185 190 200 180 185 190 200 210 7.80 8.25 8.70 9.42 10.47 7.38 7.83 8.29 9.01 10.06 6.96 7.41 7.87 8.59 9.64 6.54 7.00 7.45 8.17 9.22 6.12 6.58 7.03 7.75 8.80 5.71 6.16 6.61 7.33 8.38 5.29 5.74 6.20 6.92 7.97 4.87 5.32 5.78 6.50 7.55 4.45 4.91 5.36 6.08 7.13 4.03 4.49 4.94 5.66 6.71 3.62 4.07 4.52 5.24 6.29 210 and over (Table Amount PLUS 10.505 Percent of the Amount Over 205) Method A (INTERNET) 55

MARRIED PERSONS----DAILY / MISCELLANEOUS PAYROLL PERIOD $32 32 34 36 38 40 34 36 38 40 42 0.26 0.29 0.32 0.34 0.37 42 44 46 48 50 44 46 48 50 52 0.40 0.43 0.45 0.48 0.51 0.01 0.04 0.06 0.09 52 54 56 58 60 54 56 58 60 62 0.54 0.56 0.59 0.62 0.65 0.12 0.15 0.17 0.20 0.23 62 64 66 68 70 64 66 68 70 72 0.67 0.70 0.73 0.77 0.82 0.26 0.28 0.31 0.35 0.40 72 74 76 78 80 74 76 78 80 82 0.87 0.92 0.97 1.02 1.07 0.45 0.50 0.55 0.60 0.65 82 84 86 88 90 84 86 88 90 92 1.12 1.17 1.22 1.27 1.32 0.70 0.75 0.80 0.85 0.90 0.04 0.09 0.14 92 94 96 98 100 94 96 98 100 102 1.37 1.42 1.47 1.52 1.56 0.95 1.00 1.05 1.10 1.15 0.18 0.23 0.28 0.33 0.38 102 104 106 108 110 104 106 108 110 112 1.61 1.66 1.71 1.76 1.81 1.20 1.25 1.30 1.34 1.39 0.43 0.48 0.53 0.58 0.63 0.06 0.11 0.16 0.21 112 114 118 122 126 114 118 122 126 130 1.86 1.94 2.04 2.13 2.23 1.44 1.52 1.62 1.72 1.82 0.68 0.75 0.85 0.95 1.05 0.26 0.34 0.43 0.53 0.63 0.12 0.21 130 134 138 142 146 134 138 142 146 150 2.33 2.43 2.53 2.62 2.81 1.91 2.01 2.11 2.20 2.39 1.15 1.25 1.35 1.45 1.55 0.73 0.83 0.93 1.03 1.13 0.31 0.41 0.51 0.61 0.71 0.09 0.19 0.29 --- CONTINUED NEXT PAGE --- Method A (INTERNET) 56

MARRIED PERSONS----DAILY / MISCELLANEOUS PAYROLL PERIOD 150 154 3.00 2.58 1.64 1.23 0.81 0.39 154 158 3.18 2.76 1.74 1.33 0.91 0.49 0.07 158 162 3.37 2.95 1.88 1.46 1.04 0.63 0.21 162 166 3.56 3.14 2.07 1.65 1.23 0.81 0.39 166 170 3.74 3.33 2.25 1.84 1.42 1.00 0.58 0.16 170 174 3.93 3.51 2.44 2.02 1.60 1.19 0.77 0.35 174 178 4.12 3.70 2.63 2.21 1.79 1.37 0.96 0.54 0.12 178 182 4.30 3.89 2.81 2.40 1.98 1.56 1.14 0.72 0.31 182 186 4.49 4.07 3.00 2.58 2.17 1.75 1.33 0.91 0.49 186 190 4.68 4.26 3.19 2.77 2.35 1.93 1.52 1.10 0.68 0.26 190 195 4.89 4.47 3.40 2.98 2.56 2.14 1.73 1.31 0.89 0.47 195 200 5.12 4.70 3.63 3.21 2.80 2.38 1.96 1.54 1.12 0.71 0.29 200 205 5.36 4.94 3.87 3.45 3.03 2.61 2.19 1.78 1.36 0.94 0.52 205 210 5.59 5.17 4.10 3.68 3.26 2.85 2.43 2.01 1.59 1.17 0.76 210 215 5.82 5.41 4.33 3.92 3.50 3.08 2.66 2.24 1.83 1.41 0.99 215 220 6.17 5.76 4.57 4.15 3.73 3.31 2.90 2.48 2.06 1.64 1.22 220 225 6.52 6.10 4.80 4.38 3.97 3.55 3.13 2.71 2.29 1.88 1.46 225 230 6.86 6.44 5.03 4.62 4.20 3.78 3.36 2.94 2.53 2.11 1.69 230 235 7.20 6.79 5.41 4.99 4.57 4.15 3.73 3.32 2.90 2.48 2.06 235 240 7.55 7.13 5.75 5.33 4.91 4.50 4.08 3.66 3.24 2.82 2.41 240 245 7.89 7.47 6.09 5.68 5.26 4.84 4.42 4.00 3.59 3.17 2.75 245 250 8.24 7.82 6.44 6.02 5.60 5.18 4.77 4.35 3.93 3.51 3.09 250 255 8.58 8.16 6.78 6.36 5.95 5.53 5.11 4.69 4.27 3.86 3.44 255 260 8.92 8.51 7.13 6.71 6.29 5.87 5.45 5.04 4.62 4.20 3.78 260 265 9.27 8.85 7.47 7.05 6.63 6.22 5.80 5.38 4.96 4.54 4.13 265 270 9.61 9.19 7.81 7.39 6.98 6.56 6.14 5.72 5.30 4.89 4.47 270 10.13 9.71 8.33 7.91 7.49 7.07 6.66 6.24 5.82 5.40 4.98 290 10.81 10.40 9.02 8.60 8.18 7.76 7.34 6.93 6.51 6.09 5.67 290 11.50 11.08 9.70 9.29 8.87 8.45 8.03 7.61 7.20 6.78 6.36 310 12.32 11.91 10.39 9.97 9.55 9.14 8.72 8.30 7.88 7.46 7.05 310 13.23 12.81 11.13 10.71 10.29 9.87 9.45 9.04 8.62 8.20 7.78 330 14.14 13.72 12.03 11.62 11.20 10.78 10.36 9.94 9.53 9.11 8.69 330 15.05 14.63 12.94 12.52 12.10 11.69 11.27 10.85 10.43 10.01 9.60 350 15.95 15.54 13.85 13.43 13.01 12.59 12.18 11.76 11.34 10.92 10.50 350 16.86 16.44 14.76 14.34 13.92 13.50 13.08 12.67 12.25 11.83 11.41 370 17.77 17.35 15.66 15.25 14.83 14.41 13.99 13.57 13.16 12.74 12.32 370 18.64 18.22 16.57 16.15 15.73 15.32 14.90 14.48 14.06 13.64 13.23 390 19.69 19.27 17.38 16.96 16.55 16.13 15.71 15.29 14.87 14.46 14.04 390 20.74 20.32 18.43 18.01 17.60 17.18 16.76 16.34 15.92 15.51 15.09 410 21.79 21.37 19.48 19.07 18.65 18.23 17.81 17.39 16.98 16.56 16.14 410 and over (Table Amount PLUS 10.505 Percent of the Amount Over 405) Method A (INTERNET) 57

UNMARRIED HEAD OF HOUSEHOLD----DAILY / MISCELLANEOUS PAYROLL PERIOD $56 56 58 60 62 64 58 60 62 64 66 0.40 0.43 0.45 0.48 0.51 0.04 0.06 0.09 66 68 70 72 74 68 70 72 74 76 0.54 0.56 0.59 0.62 0.65 0.12 0.15 0.17 0.20 0.23 76 78 80 82 84 78 80 82 84 86 0.67 0.70 0.73 0.77 0.82 0.26 0.28 0.31 0.36 0.40 86 88 90 92 94 88 90 92 94 96 0.87 0.92 0.97 1.02 1.07 0.45 0.50 0.55 0.60 0.65 0.04 0.09 0.14 0.18 0.23 96 100 104 108 112 100 104 108 112 116 1.14 1.24 1.34 1.44 1.54 0.73 0.83 0.92 1.02 1.12 0.31 0.41 0.51 0.61 0.70 0.09 0.19 0.29 116 120 125 130 135 120 125 130 135 140 1.64 1.75 1.87 2.00 2.12 1.22 1.33 1.46 1.58 1.70 0.80 0.91 1.04 1.16 1.29 0.39 0.50 0.62 0.74 0.87 0.08 0.20 0.33 0.45 0.03 140 145 150 155 160 145 150 155 160 165 2.25 2.37 2.49 2.63 2.87 1.83 1.95 2.08 2.21 2.45 1.41 1.53 1.66 1.80 2.03 0.99 1.12 1.24 1.38 1.61 0.57 0.70 0.82 0.96 1.19 0.16 0.28 0.40 0.54 0.78 0.12 0.36 165 170 175 180 185 170 175 180 185 190 3.10 3.33 3.57 3.80 4.03 2.68 2.91 3.15 3.38 3.62 2.26 2.50 2.73 2.96 3.20 1.84 2.08 2.31 2.55 2.78 1.43 1.66 1.89 2.13 2.36 1.01 1.24 1.48 1.71 1.94 0.59 0.82 1.06 1.29 1.53 0.17 0.41 0.64 0.87 1.11 0.22 0.46 0.69 0.27 190 200 210 220 230 200 210 220 230 240 4.40 5.09 5.78 6.47 7.20 3.99 4.67 5.36 6.05 6.78 3.57 4.26 4.94 5.63 6.37 3.15 3.84 4.53 5.21 5.95 2.73 3.42 4.11 4.79 5.53 2.31 3.00 3.69 4.38 5.11 1.90 2.58 3.27 3.96 4.69 1.48 2.17 2.85 3.54 4.28 1.06 1.75 2.44 3.12 3.86 0.64 1.33 2.02 2.70 3.44 0.91 1.60 2.29 3.02 240 250 260 270 250 260 270 290 8.11 9.02 9.92 10.89 11.94 7.69 8.60 9.51 10.48 11.53 7.27 8.18 9.09 10.06 11.11 6.85 7.76 8.67 9.64 10.69 6.44 7.34 8.25 9.22 10.27 6.02 6.93 7.83 8.80 9.85 5.60 6.51 7.42 8.39 9.44 5.18 6.09 7.00 7.97 9.02 4.76 5.67 6.58 7.55 8.60 4.35 5.25 6.16 7.13 8.18 3.93 4.84 5.74 6.71 7.76 290 and over (Table Amount PLUS 10.505 Percent of the Amount Over 285) Method A (INTERNET) 58