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State of Connecticut

WORKERS’ COMPENSATION COMMISSION

WEEKLY BENEFITS TABLES FOR

OCTOBER 1, 2012 – SEPTEMBER 30, 2013

STATE OF CONNECTICUT

WORKERS’ COMPENSATION COMMISSION

WEEKLY BENEFIT TABLES FOR OCTOBER 1, 2012 TO SEPTEMBER 30, 2013

(BASED ON 75% OF AFTER-TAX AVERAGE WEEKLY WAGE)

The attached tables are provided in accordance with Section 31-310(b) of Connecticut Workers’ Compensation Act as

Amended January 1, 1995 concerning Comprehensive Workers’ Compensation Reform which states that the Chairman of

the Workers’ Compensation Commission shall publish tables of the average weekly wage and 75% of after-tax average

weekly wage. These tables shall be considered conclusive for the purpose of determining the after-tax average weekly

earnings.

The maximum weekly compensation benefit is $1,172.00 based on the State average weekly wage of $1,171.15.

Further assistance may be obtained by calling 1-800-223-WORK.

INSTRUCTIONS

1. Calculate the employee’s average gross weekly wage in accordance with Section 31-310. Find the employee’s average gross weekly wage in either the right or left column.

2. Determine the employee’s filing status. There are four filing statuses provided: single, head of household,

married filing jointly, and married filing separately. As the eligibility criteria for filing status is discretionary to the taxpayer, care must be taken in applying the married filing separately status. The employee’s filing status and the number of exemptions utilized must be consistent with the position the employee took in filing his or her previous Federal income tax return. If tax status on the date of injury was different than position taken on previous Federal income tax return, documentation must be submitted to commission for review and approval.

3. Determine the employee’s number of exemptions (see #2 above).

4. In the event that the employee or spouse is over sixty-five years of age or blind, the weekly workers’

compensation calculation needs to be performed manually. See Exhibits I-IV for instructions on how to calculate the average weekly benefit.

5. Match the appropriate average weekly wages and filing status with the appropriate number of exemptions.

6. The figure shown is the weekly compensation benefit. Exceptions to this compensation may apply as noted

below and in the tables.

7. See attached Exhibits.

Note: The following minimum and maximum benefits apply:

Temporary and Permanent Total Disability Maximum weekly compensation benefit is $1,172.00

Minimum weekly compensation benefit is 20% of the maximum weekly benefit ($234.40) not to exceed 75% of the employee’s average weekly wage

Temporary Partial Disability Maximum weekly compensation benefit is $1,001.00

No minimum weekly compensation benefit applies

Permanent Partial Disability Maximum weekly compensation benefit is $1,001.00

Minimum weekly compensation benefit is $50.00

Effective October 1, 1991, there are no separate dependency allowances.

EXHIBIT I

WEEKLY WORKERS’ COMPENSATION BENEFIT CALCULATION BLIND OR 65 OR OLDER

SINGLE Part 1 (Please Review the Examples after Exhibit IV) Calculate the taxable weekly wage as follows: Average Weekly Wage Less: $114.42 standard deduction Less: $27.88 if the employee is blind or 65 or older or $55.76 if the employee is both blind and 65 or older Less: $73.08 x No. of exemptions of the employee Taxable weekly wage Part 2

Calculate the Federal tax on the taxable weekly wage (from Part 1) is:

Over But Not Over The Tax Is Of the Amount Over $ 0 $ 167.31 $ 0 + 10% $ 0

167.31 679.81 16.73 + 15% 167.31 679.81 1,647.12 93.61 + 25% 679.81

1,647.12 3,435.58 335.43 + 28% 1,647.12 3,435.58 7,468.27 836.20 + 33% 3,435.58 7,468.27 - 2,166.99 + 35% 7,468.27

Part 3 Calculate the FICA and Medicare tax on the Average Weekly Wage as follows:

A. FICA = Average Weekly Wage x .042 (Maximum FICA tax is $88.93) B. Medicare = Average Weekly Wage x .0145 C. Add the smaller of Step A above or $88.93 to Step B

(Example: Step A and Step B or $88.93 + Step B)

Part 4 Calculate the Connecticut State tax on the Average Weekly Wage as follows:

A. Average Weekly Wage (from Part 1) = weekly wage on Table A and Table B B.* Less: Personal Exemption (from Table A) to obtain Connecticut Taxable Income C1. If the amount from Step B is less than or equal to $192.31, multiply the amount by .03 =

Connecticut tax before credit or, C2. If the amount from Step B is greater than $192.31, multiply the excess over $192.31 by .05 and

add $5.77 = Connecticut tax before credit. C3. If the amount from Step B is greater than $961.54, multiply the excess over $961.54 by .055 and

add $44.23 = Connecticut tax before 3% Tax-Rate Phase-Out. C4. If the amount from Step B is greater than $1,923.08, multiply the excess over $1,923.08 by .06

and add $97.12 = Connecticut tax before 3% Tax-Rate Phase-Out. D. Add: 3% Tax-Rate Phase Out (from Table C) to obtain additional income tax from the phase-out

of the 3% tax rate, if applicable, to amount in Step C above. E. Multiply CT Tax Before Credit from Step D by Credit % (from Table B) = Credit F. CT Tax Before Credit - Credit = CT State Tax After Credit

* Note: If average weekly wage after personal exemption is less than or equal to zero, then the Connecticut tax is zero. (Do not proceed with steps C-F of Connecticut Tax computation).

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Part 5

Calculate the after-tax average weekly wage as follows:

Average weekly wage Less: Federal tax (from Part 2) Less: FICA and Medicare tax (from Part 3C) Less: CT State tax (from Part 4F) After-tax average weekly wage

Part 6

Calculate the weekly workers' compensation benefit as follows:

After-tax average weekly wage (from Part 5) x 75% Weekly workers' compensation benefit

Part 7

Determine whether maximum or minimum compensation benefit limitations apply (see instructions).

EXHIBIT II

WEEKLY WORKERS’ COMPENSATION BENEFIT CALCULATION BLIND OR 65 OR OLDER HEAD OF HOUSEHOLD

Part 1 (Please Review the Examples after Exhibit IV)

Calculate the taxable weekly wage as follows:

Average Weekly Wage Less: $167.31 standard deduction Less: $ 27.88 if the employee is blind or 65 or older

or $55.76 if the employee is both blind and 65 or older

Less: $73.08 x No. of exemptions of the employee Taxable weekly wage

Part 2

Calculate the Federal tax on the taxable weekly wage. If the taxable weekly wage (from Part 1) is:

Over But Not Over The Tax Is Of the Amount Over

$ 0 $ 238.46 $ 0 + 10% $ 0 238.46 910.58 23.85 + 15% 238.46 910.58 2,351.92 124.66 + 25% 910.58

2,351.92 3,808.65 485.00 + 28% 2,351.92 3,808.65 7,468.27 892.88 + 33% 3,808.65 7,468.27 - 2,100.56 + 35% 7,468.27

Part 3

Calculate the FICA and Medicare tax on the Average Weekly Wage as follows:






add $9.23 = Connecticut tax before credit. C3. If the amount from Step B is greater than $1,538.46, multiply the excess over $1,538.46 by .055




- 2 -

Part 5



Part 6

Calculate the weekly workers' compensation benefit as follows: After-tax average weekly wage (from Part 5) x 75% Weekly workers' compensation benefit

Part 7


EXHIBIT III


MARRIED FILING JOINTLY Part 1 (Please Review the Examples after Exhibit IV)


Average weekly wage Less: $228.85 standard deduction Less: $ 22.12 if the employee is blind or 65 or older

and/or $ 22.12 if the spouse is blind or 65 or older

and/or $ 44.24 if the employee is both blind and 65 or older

and/or $ 44.24 if the spouse is both blind and 65 or older

Less: $ 73.08 x No. of exemptions of the employee Taxable weekly wage

Part 2


Over But Not Over The Tax Is Of the Amount Over $ 0 $ 334.62 $ 0 + 10% $ 0

334.62 1,359.62 33.46 + 15% 334.62 1,359.62 2,744.23 187.21 + 25% 1,359.62 2,744.23 4,181.73 533.37 + 28% 2,744.23 4,181.73 7,468.27 935.87 + 33% 4,181.73 7,468.27 - 2,020.42 + 35% 7,468.27

Part 3







add $11.54 = Connecticut tax before credit. C3. If the amount from Step B is greater than $1,923.08, multiply the excess over $1,923.08 by .055




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Part 5



Part 6


Part 7


EXHIBIT IV


MARRIED FILING SEPARATELY

Part 1 (Please Review the Examples after Exhibit IV)


Average weekly wage Less: $114.42 standard deduction Less: $22.12 if the employee is blind or 65 or older

or $44.24 if the employee is both blind and 65 or older

Less: $73.08 x No. of exemptions of the employee Taxable weekly wage

Part 2


Over But Not Over The Tax Is Of the Amount Over

$ 0 $ 167.31 $ 0 + 10% $ 0 167.31 679.81 16.73 + 15% 167.31

679.81 1,372.12 93.61 + 25% 679.81 1,372.12 2,090.87 266.68 + 28% 1,372.12 2,090.87 3,734.13 467.93 + 33% 2,090.87 3,734.13 - 1,010.21 + 35% 3,734.13

Part 3


A. FICA = Average Weekly Wage x .042 (Maximum FICA tax is $88.93) B. Medicare = Average Weekly Wage x .0145 C. Add the smaller of Step A above or $88.93 to Step B (Example: Step A and Step B or $88.93 + Step B)




add $5.77 = Connecticut tax before credit. C3. If the amount from Step B is greater than $961.54, multiply the excess over $961.54 by .055 and

add $44.23 = Connecticut tax before 3% Tax-Rate Phase-Out. C4. If the amount from Step B is greater than $1,923.08, multiply the excess over $1,923.08 by .06




- 2 -

Part 5



Part 6


Part 7


WEEKLY WORKERS' COMPENSATION BENEFIT CALCULATION

Example:

Assume - Married Filing Joint (Exhibit III)

Employee greater than 65 years old Employee's spouse greater than 65 years old and blind Three exemptions claimed on employee's Federal income tax return Average Weekly Wage = $1,000.00

Part 1

Average Weekly Wage $ 1,000.00 Less: Standard deduction (228.85) Less: Employee's deduction: 65 or older (22.12) Less: Spouse's deduction: blind and 65 or older (44.24) Less: $73.08 x 3 exemptions (219.24)

Taxable Weekly Wage $ 485.55

Part 2

Calculate the Federal tax on the taxable weekly wage as follows:

$485.55 is less than $1,359.62, therefore, use 15% rate plus $33.46 (($485.55 - $334.62) * 15%) + $33.46 = $56.10

Part 3

Calculate the FICA and Medicare tax on the average weekly wage as follows:

A. FICA = $1,000.00 x .042 = $42.00 (Maximum FICA tax is $88.93)

B. Medicare = $1,000.00 x .0145 = $14.50

C. Add smaller of Step A or $88.93 to Step B $42.00 + 14.50 = $56.50

Part 4

Calculate the Connecticut State tax on the average weekly wage as follows:

A. Average Weekly Wage $ 1,000.00 B.* Less: Exemption (Table A) (384.62) Connecticut Taxable Income $ 615.38 C1. $615.38 is greater than $384.62 proceed to step C2. C2. $615.38 - $384.62 = $230.76 x. 05 = $11.54 + $11.54 = $23.08 (CT State Tax Before Credit) D. 3% Tax-Rate Phase Out (from Table C) - Not applicable in above example E. $23.08 x 11% Credit (Table B) = $2.54 F. $23.08 - $2.54 = $20.54 (CT State Tax After Credit)

* Note: If average weekly wage after personal exemption is less than or equal to zero, then the Connecticut tax is zero. (Do

not proceed with steps C-F of Connecticut Tax computation).

- 2 -

Part 5

Calculate the after-tax weekly wage as follows:

Average weekly wage $ 1,000.00 Less: Federal tax (from Part 2) (56.10) Less: FICA and Medicare tax (from Part 3) (56.50) Less: CT State tax (from Part 4E) (20.54)

After-Tax Average Weekly Wage $ 866.86

Part 6

Calculate weekly workers' compensation benefit as follows:

After-tax average weekly wage (Step 5) $ 866.86

Weekly Workers' Compensation Benefit x 75% $ 650.15

Part 7

The weekly benefit for temporary total disability would be the full $650.15, since it does not exceed the new $1,172.00 maximum benefit.

The weekly benefit for temporary partial disability and permanent partial disability would be the full $650.15, since it does not exceed the new $1,001.00 maximum benefit for these categories of disability.

WEEKLY WORKERS' COMPENSATION BENEFIT CALCULATION

Example:

Assume - Single (Exhibit I)

Employee is both blind and greater than 65 years old One exemption claimed on employee's Federal income tax return Average Weekly Wage = $500.00

Part 1

Average Weekly Wage $ 500.00 Less: Standard deduction (114.42) Less: Employee's deduction: blind and 65 or older (55.76) Less: $73.08 x 1 exemptions (73.08)

Taxable Weekly Wage $ 256.74

Part 2

Calculate the Federal tax on the taxable weekly wage as follows:

$256.74 is less than $679.81, therefore, use 15% rate plus $16.73 (($256.74 – 167.31) * 15%) + 16.73 = $30.14

Part 3

Calculate the FICA and Medicare tax on the average weekly wage as follows:

A. FICA = $500.00 x .042 = $21.00 (Maximum FICA tax is $88.93)

B. Medicare = $500.00 x .0145 = $7.25

C. Add smaller of Step A or $88.93 to Step B $21.00 + 7.25 = $28.25

Part 4

Calculate the Connecticut State tax on the average weekly wage as follows:

A. Average Weekly Wage $ 500.00 B.* Less: Exemption (Table A) (259.62) Connecticut Taxable Income $ 240.38 C1. $240.38 is greater than $192.31, proceed to Step C2 C2. $240.38 - 192.31 = $48.07 x .05 = $2.40 + $5.77 = $8.17 (CT State Tax Before Credit)

D. 3% Tax-Rate Phase Out (from Table C) - Not applicable in above example E. $8.17x 15% Credit (Table B) = $1.23 F. $8.17 - $1.23 = $6.94 (CT State Tax After Credit)


- 2 -

Part 5

Calculate the after-tax weekly wage as follows:

Average weekly wage $ 500.00 Less: Federal tax (from Part 2) (30.14) Less: FICA and Medicare tax (from Part 3) (28.25) Less: CT State tax (from Part 4E) ( 6.94)

After-Tax Average Weekly Wage $ 434.67

Part 6

Calculate weekly workers' compensation benefit as follows:

After-tax average weekly wage (Step 5) $ 434.67 X 75% Weekly Workers' Compensation Benefit $ 326.00

Part 7

The weekly benefit for temporary total disability would be the full $326.00 since it does not exceed the new $1,172.00 maximum.

The weekly benefit for temporary partial disability and permanent partial disability would be the full $326.00, since it does not exceed the new $1,001.00 maximum benefit for these categories of disability.

TABLE ACONNECTICUT TAX EXEMPTION TABLE

WEEKLY WEEKLYCONNECTICUT AGI EXEMPTION CONNECTICUT AGI EXEMPTION CONNECTICUT AGI EXEMPTION CONNECTICUT AGI EXEMPTION

LESS THAN LESS THAN LESS THAN LESS THANMORE THAN OR EQUAL TO MORE THAN OR EQUAL TO MORE THAN OR EQUAL TO MORE THAN OR EQUAL TO

$0.00 $519.23 $259.62 $0.00 $730.77 $365.38 $0.00 $923.08 $461.54 $0.00 $461.54 $230.77$519.23 $538.46 $240.38 $730.77 $750.00 $346.15 $923.08 $942.31 $442.31 $461.54 $480.77 $211.54$538.46 $557.69 $221.15 $750.00 $769.23 $326.92 $942.31 $961.54 $423.08 $480.77 $500.00 $192.31$557.69 $576.92 $201.92 $769.23 $788.46 $307.69 $961.54 $980.77 $403.85 $500.00 $519.23 $173.08$576.92 $596.15 $182.69 $788.46 $807.69 $288.46 $980.77 $1,000.00 $384.62 $519.23 $538.46 $153.85$596.15 $615.38 $163.46 $807.69 $826.92 $269.23 $1,000.00 $1,019.23 $365.38 $538.46 $557.69 $134.62$615.38 $634.62 $144.23 $826.92 $846.15 $250.00 $1,019.23 $1,038.46 $346.15 $557.69 $576.92 $115.38$634.62 $653.85 $125.00 $846.15 $865.38 $230.77 $1,038.46 $1,057.69 $326.92 $576.92 $596.15 $96.15$653.85 $673.08 $105.77 $865.38 $884.62 $211.54 $1,057.69 $1,076.92 $307.69 $596.15 $615.38 $76.92$673.08 $692.31 $86.54 $884.62 $903.85 $192.31 $1,076.92 $1,096.15 $288.46 $615.38 $634.62 $57.69$692.31 $711.54 $67.31 $903.85 $923.08 $173.08 $1,096.15 $1,115.38 $269.23 $634.62 $653.85 $38.46$711.54 $730.77 $48.08 $923.08 $942.31 $153.85 $1,115.38 $1,134.62 $250.00 $653.85 $673.08 $19.23$730.77 $750.00 $28.85 $942.31 $961.54 $134.62 $1,134.62 $1,153.85 $230.77 $673.08 AND UP $0.00$750.00 $769.23 $9.62 $961.54 $980.77 $115.38 $1,153.85 $1,173.08 $211.54$769.23 and up 0.00 $980.77 $1,000.00 $96.15 $1,173.08 $1,192.31 $192.31

$1,000.00 $1,019.23 $76.92 $1,192.31 $1,211.54 $173.08$1,019.23 $1,038.46 $57.69 $1,211.54 $1,230.77 $153.85$1,038.46 $1,057.69 $38.46 $1,230.77 $1,250.00 $134.62$1,057.69 $1,076.92 $19.23 $1,250.00 $1,269.23 $115.38$1,076.92 AND UP $0.00 $1,269.23 $1,288.46 $96.15

$1,288.46 $1,307.69 $76.92$1,307.69 $1,326.92 $57.69$1,326.92 $1,346.15 $38.46$1,346.15 $1,365.38 $19.23$1,365.38 AND UP $0.00

MARRIED FILING JOINTLY/QUALIFYING WIDOW(ER) MARRIED FILING SEPARATELYWEEKLY WEEKLYSINGLE HEAD OF HOUSEHOLD

TABLE BCONNECTICUT TAX CREDIT TABLE

WEEKLY WEEKLYCONNECTICUT AGI CREDIT CONNECTICUT AGI CREDIT CONNECTICUT AGI CREDIT CONNECTICUT AGI CREDIT

LESS THAN LESS THAN LESS THAN LESS THANMORE THAN OR EQUAL TO MORE THAN OR EQUAL TO MORE THAN OR EQUAL TO MORE THAN OR EQUAL TO

$259.62 $325.00 75% $365.38 $461.54 75% $461.54 $576.92 75% $230.77 $288.46 75%$325.00 $334.62 70% $461.54 $471.15 70% $576.92 $586.54 70% $288.46 $298.08 70%$334.62 $344.23 65% $471.15 $480.77 65% $586.54 $596.15 65% $298.08 $307.69 65%$344.23 $353.85 60% $480.77 $490.38 60% $596.15 $605.77 60% $307.69 $317.31 60%$353.85 $363.46 55% $490.38 $500.00 55% $605.77 $615.38 55% $317.31 $326.92 55%$363.46 $373.08 50% $500.00 $509.62 50% $615.38 $625.00 50% $326.92 $336.54 50%$373.08 $382.69 45% $509.62 $519.23 45% $625.00 $634.62 45% $336.54 $346.15 45%$382.69 $392.31 40% $519.23 $528.85 40% $634.62 $644.23 40% $346.15 $355.77 40%$392.31 $432.69 35% $528.85 $653.85 35% $644.23 $769.23 35% $355.77 $384.62 35%$432.69 $442.31 30% $653.85 $663.46 30% $769.23 $778.85 30% $384.62 $394.23 30%$442.31 $451.92 25% $663.46 $673.08 25% $778.85 $788.46 25% $394.23 $403.85 25%$451.92 $461.54 20% $673.08 $682.69 20% $788.46 $798.08 20% $403.85 $413.46 20%$461.54 $540.38 15% $682.69 $846.15 15% $798.08 $961.54 15% $413.46 $480.77 15%$540.38 $550.00 14% $846.15 $855.77 14% $961.54 $971.15 14% $480.77 $490.38 14%$550.00 $559.62 13% $855.77 $865.38 13% $971.15 $980.77 13% $490.38 $500.00 13%$559.62 $569.23 12% $865.38 $875.00 12% $980.77 $990.38 12% $500.00 $509.62 12%$569.23 $578.85 11% $875.00 $884.62 11% $990.38 $1,000.00 11% $509.62 $519.23 11%$578.85 $1,038.46 10% $884.62 $1,423.08 10% $1,000.00 $1,846.15 10% $519.23 $923.08 10%

$1,038.46 $1,048.08 9% $1,423.08 $1,432.69 9% $1,846.15 $1,855.77 9% $923.08 $932.69 9%$1,048.08 $1,057.69 8% $1,432.69 $1,442.31 8% $1,855.77 $1,865.38 8% $932.69 $942.31 8%$1,057.69 $1,067.31 7% $1,442.31 $1,451.92 7% $1,865.38 $1,875.00 7% $942.31 $951.92 7%$1,067.31 $1,076.92 6% $1,451.92 $1,461.54 6% $1,875.00 $1,884.62 6% $951.92 $961.54 6%$1,076.92 $1,086.54 5% $1,461.54 $1,471.15 5% $1,884.62 $1,894.23 5% $961.54 $971.15 5%$1,086.54 $1,096.15 4% $1,471.15 $1,480.77 4% $1,894.23 $1,903.85 4% $971.15 $980.77 4%$1,096.15 $1,105.77 3% $1,480.77 $1,490.38 3% $1,903.85 $1,913.46 3% $980.77 $990.38 3%$1,105.77 $1,115.38 2% $1,490.38 $1,500.00 2% $1,913.46 $1,923.08 2% $990.38 $1,000.00 2%$1,115.38 $1,125.00 1% $1,500.00 $1,509.62 1% $1,923.08 $1,932.69 1% $1,000.00 $1,009.62 1%$1,125.00 AND UP 0% $1,509.62 AND UP 0% $1,932.69 AND UP 0% $1,009.62 AND UP 0%

WEEKLY WEEKLYSINGLE HEAD OF HOUSEHOLD MARRIED FILING JOINTLY/QUALIFYING WIDOW(ER) MARRIED FILING SEPARATELY

TABLE CCONNECTICUT THREE-PERCENT TAX RATE PHASE-OUT TABLE

WEEKLY WEEKLY

CONNECTICUT AGI CONNECTICUT AGI CONNECTICUT AGI CONNECTICUT AGI

LESS THAN LESS THAN LESS THAN LESS THAN

MORE THAN OR EQUAL TO 3% Phaseout MORE THAN OR EQUAL TO 3% Phaseout MORE THAN OR EQUAL TO 3% Phaseout MORE THAN OR EQUAL TO 3% Phaseout

-$ 1,086.54$ -$ -$ 1,509.62$ -$ -$ 1,932.69$ -$ -$ 966.35$ -$

1,086.54$ 1,182.69$ 0.38$ 1,509.62$ 1,586.54$ 0.62$ 1,932.69$ 2,028.85$ 0.77$ 966.35$ 1,014.42$ 0.38$

1,182.69$ 1,278.85$ 0.77$ 1,586.54$ 1,663.46$ 1.23$ 2,028.85$ 2,125.00$ 1.54$ 1,014.42$ 1,062.50$ 0.77$

1,278.85$ 1,375.00$ 1.15$ 1,663.46$ 1,740.38$ 1.85$ 2,125.00$ 2,221.15$ 2.31$ 1,062.50$ 1,110.58$ 1.15$

1,375.00$ 1,471.15$ 1.54$ 1,740.38$ 1,817.31$ 2.46$ 2,221.15$ 2,317.31$ 3.08$ 1,110.58$ 1,158.65$ 1.54$

1,471.15$ 1,567.31$ 1.92$ 1,817.31$ 1,894.23$ 3.08$ 2,317.31$ 2,413.46$ 3.85$ 1,158.65$ 1,206.73$ 1.92$

1,567.31$ 1,663.46$ 2.31$ 1,894.23$ 1,971.15$ 3.69$ 2,413.46$ 2,509.62$ 4.62$ 1,206.73$ 1,254.81$ 2.31$

1,663.46$ 1,759.62$ 2.69$ 1,971.15$ 2,048.08$ 4.31$ 2,509.62$ 2,605.77$ 5.38$ 1,254.81$ 1,302.88$ 2.69$

1,759.62$ 1,855.77$ 3.08$ 2,048.08$ 2,125.00$ 4.92$ 2,605.77$ 2,701.92$ 6.15$ 1,302.88$ 1,350.96$ 3.08$

1,855.77$ 1,951.92$ 3.46$ 2,125.00$ 2,201.92$ 5.54$ 2,701.92$ 2,798.08$ 6.92$ 1,350.96$ 1,399.04$ 3.46$

1,951.92$ AND UP 3.85$ 2,201.92$ AND UP 6.15$ 2,798.08$ AND UP 7.69$ 1,399.04$ AND UP 3.85$

MARRIED FILING SEPARATELY

WEEKLY WEEKLY

SINGLE HEAD OF HOUSEHOLD MARRIED FILING JOINTLY/QUALIFYING WIDOW(ER)

THIS PAGE INTENTIONALLY LEFT BLANK

*MINIMUM COMPENSATION RATE FOR TEMPORARY TOTAL IS THE LESSER OF $234.40 OR 75% OF THE AVERAGE WEEKLY WAGE. MINIMUM COMPENSATION RATE FOR PERMANENT PARTIAL IS $50.00. USE THE TABLE FOR TEMPORARY PARTIAL ONLY.

** COMPENSATION RATE FOR TEMPORARY PARTIAL AND PERMANENT PARTIAL COMPENSATION CANNOT BE MORE THAN $1,001.00 COMPENSATION RATE FOR TEMPORARY TOTAL CANNOT BE MORE THAN $1,172.00. USE THE TABLE FOR TEMPORARY TOTAL ONLY.

2012-2013Average AverageWeekly Filing WeeklyWage Status 1 2 3 4 5 6 7 8 9 10 Wage

1 Single 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 * 11 Head of Household 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 * 11 Married Filing Joint 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 * 11 Married Filing Separate 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 0.71 * 1








EXEMPTIONS




EXEMPTIONS












EXEMPTIONS




332 Single 223.61 229.09 234.44 234.44 234.44 234.44 234.44 234.44 234.44 234.44 332332 Head of Household 228.06 233.54 234.93 234.93 234.93 234.93 234.93 234.93 234.93 234.93 332332 Married Filing Joint 234.93 234.93 234.93 234.93 234.93 234.93 234.93 234.93 234.93 332332 Married Filing Separate 222.96 228.44 233.79 233.79 233.79 233.79 233.79 233.79 233.79 233.79 * 332

333 Single 224.23 229.71 235.14 235.14 235.14 235.14 235.14 235.14 235.14 235.14 333333 Head of Household 228.69 234.17 235.64 235.64 235.64 235.64 235.64 235.64 235.64 235.64 333333 Married Filing Joint 235.64 235.64 235.64 235.64 235.64 235.64 235.64 235.64 235.64 333333 Married Filing Separate 223.58 229.06 234.49 234.49 234.49 234.49 234.49 234.49 234.49 234.49 333







EXEMPTIONS












EXEMPTIONS






1558 Single 843.55 857.26 870.96 884.66 898.36 912.07 925.77 939.47 953.17 966.88 15581558 Head of Household 878.31 892.02 905.72 919.42 933.12 946.83 958.17 966.39 974.61 982.84 15581558 Married Filing Joint 934.55 942.77 950.99 959.21 967.44 975.66 983.88 992.10 1,000.32 15581558 Married Filing Separate 842.11 855.81 869.51 883.21 896.92 910.62 924.32 938.02 951.73 965.43 1558

1559 Single 844.03 857.74 871.44 885.14 898.84 912.55 926.25 939.95 953.65 967.36 15591559 Head of Household 878.79 892.50 906.20 919.90 933.60 947.31 958.73 966.95 975.17 983.39 15591559 Married Filing Joint 935.11 943.33 951.55 959.78 968.00 976.22 984.44 992.66 1,000.88 15591559 Married Filing Separate 842.59 856.29 869.99 883.69 897.40 911.10 924.80 938.50 952.21 965.91 1559

1560 Single 844.51 858.21 871.92 885.62 899.32 913.02 926.73 940.43 954.13 967.83 15601560 Head of Household 879.27 892.98 906.68 920.38 934.08 947.79 959.28 967.50 975.72 983.94 15601560 Married Filing Joint 935.67 943.89 952.12 960.34 968.56 976.78 985.00 993.22 1,001.45 ** 15601560 Married Filing Separate 843.06 856.77 870.47 884.17 897.87 911.58 925.28 938.98 952.68 966.39 1560




EXEMPTIONS












EXEMPTIONS





1573 Single 850.44 864.15 877.85 891.55 905.25 918.96 932.66 946.36 960.06 973.77 15731573 Head of Household 885.50 899.20 912.90 926.61 940.31 954.01 966.48 974.70 982.92 991.14 15731573 Married Filing Joint 942.97 951.19 959.41 967.64 975.86 984.08 992.30 1,000.52 1,008.74 ** 15731573 Married Filing Separate 848.99 862.99 876.69 890.40 904.10 917.80 931.50 945.21 958.91 972.61 1573







EXEMPTIONS












EXEMPTIONS



1587 Single 857.15 870.85 884.55 898.26 911.96 925.66 939.36 953.07 966.77 980.47 15871587 Head of Household 891.74 905.45 919.15 932.85 946.55 960.26 973.78 982.00 990.22 998.44 15871587 Married Filing Joint 950.83 959.05 967.27 975.49 983.72 991.94 1,000.16 1,008.38 1,016.60 ** 15871587 Married Filing Separate 855.38 869.70 883.40 897.10 910.80 924.51 938.21 951.91 965.61 979.32 1587



1590 Single 858.59 872.29 885.99 899.69 913.40 927.10 940.80 954.50 968.21 981.91 15901590 Head of Household 893.18 906.88 920.59 934.29 947.99 961.69 975.40 983.66 991.88 1,000.10 15901590 Married Filing Joint 952.51 960.74 968.96 977.18 985.40 993.62 1,001.84 1,010.06 1,018.29 ** 15901590 Married Filing Separate 856.75 871.13 884.84 898.54 912.24 925.94 939.65 953.35 967.05 980.75 1590

1591 Single 859.06 872.77 886.47 900.17 913.87 927.58 941.28 954.98 968.68 982.39 15911591 Head of Household 893.66 907.36 921.07 934.77 948.47 962.17 975.88 984.21 992.43 1,000.66 15911591 Married Filing Joint 953.08 961.30 969.52 977.74 985.96 994.18 1,002.40 1,010.63 1,018.85 ** 15911591 Married Filing Separate 857.20 871.61 885.31 899.02 912.72 926.42 940.12 953.83 967.53 981.23 1591

1592 Single 859.54 873.25 886.95 900.65 914.35 928.06 941.76 955.46 969.16 982.87 15921592 Head of Household 894.14 907.84 921.54 935.25 948.95 962.65 976.35 984.77 992.99 1,001.21 ** 15921592 Married Filing Joint 953.64 961.86 970.08 978.30 986.52 994.74 1,002.97 1,011.19 1,019.41 ** 15921592 Married Filing Separate 857.66 872.09 885.79 899.50 913.20 926.90 940.60 954.31 968.01 981.71 1592




EXEMPTIONS












EXEMPTIONS


1602 Single 864.33 878.03 891.74 905.44 919.14 932.84 946.55 960.25 973.95 987.65 16021602 Head of Household 898.93 912.63 926.33 940.04 953.74 967.44 981.14 990.31 998.53 1,006.75 ** 16021602 Married Filing Joint 959.25 967.47 975.69 983.92 992.14 1,000.36 1,008.58 1,016.80 1,025.02 ** 16021602 Married Filing Separate 862.22 876.88 890.58 904.28 917.99 931.69 945.39 959.09 972.80 986.50 1602



1605 Single 865.77 879.47 893.17 906.88 920.58 934.28 947.98 961.69 975.39 989.09 16051605 Head of Household 900.36 914.07 927.77 941.47 955.17 968.88 982.58 991.97 1,000.19 1,008.41 ** 16051605 Married Filing Joint 960.94 969.16 977.38 985.60 993.82 1,002.04 1,010.26 1,018.49 1,026.71 ** 16051605 Married Filing Separate 863.59 878.32 892.02 905.72 919.42 933.13 946.83 960.53 974.23 987.94 1605







EXEMPTIONS








1616 Single 871.04 884.74 898.44 912.14 925.85 939.55 953.25 966.95 980.66 994.36 16161616 Head of Household 905.63 919.33 933.04 946.74 960.44 974.14 987.85 998.06 1,006.28 1,014.50 ** 16161616 Married Filing Joint 967.11 975.33 983.55 991.77 1,000.00 1,008.22 1,016.44 1,024.66 1,032.88 ** 16161616 Married Filing Separate 868.61 883.58 897.29 910.99 924.69 938.39 952.10 965.80 979.50 993.20 1616




EXEMPTIONS




1620 Single 872.95 886.65 900.36 914.06 927.76 941.46 955.17 968.87 982.57 996.27 16201620 Head of Household 907.55 921.25 934.95 948.66 962.36 976.06 989.76 1,000.28 1,008.50 1,016.72 ** 16201620 Married Filing Joint 969.36 977.58 985.80 994.02 1,002.24 1,010.46 1,018.68 1,026.91 1,035.13 ** 16201620 Married Filing Separate 870.44 885.50 899.20 912.90 926.61 940.31 954.01 967.71 981.42 995.12 1620








EXEMPTIONS




1628 Single 876.78 890.49 904.19 917.89 931.59 945.30 959.00 972.70 986.40 1,000.11 16281628 Head of Household 911.38 925.08 938.78 952.49 966.19 979.89 993.59 1,004.71 1,012.93 1,021.15 ** 16281628 Married Filing Joint 973.85 982.07 990.29 998.51 1,006.73 1,014.95 1,023.18 1,031.40 1,039.62 ** 16281628 Married Filing Separate 874.09 889.33 903.03 916.74 930.44 944.14 957.84 971.55 985.25 998.95 1628

1629 Single 877.26 890.96 904.67 918.37 932.07 945.77 959.48 973.18 986.88 1,000.58 16291629 Head of Household 911.86 925.56 939.26 952.97 966.67 980.37 994.07 1,005.26 1,013.48 1,021.70 ** 16291629 Married Filing Joint 974.41 982.63 990.85 999.07 1,007.29 1,015.52 1,023.74 1,031.96 1,040.18 ** 16291629 Married Filing Separate 874.55 889.81 903.51 917.21 930.92 944.62 958.32 972.02 985.73 999.43 1629

1630 Single 877.74 891.44 905.15 918.85 932.55 946.25 959.96 973.66 987.36 1,001.06 ** 16301630 Head of Household 912.34 926.04 939.74 953.44 967.15 980.85 994.55 1,005.81 1,014.04 1,022.26 ** 16301630 Married Filing Joint 974.97 983.19 991.41 999.63 1,007.86 1,016.08 1,024.30 1,032.52 1,040.74 ** 16301630 Married Filing Separate 875.00 890.29 903.99 917.69 931.40 945.10 958.80 972.50 986.21 999.91 1630

1631 Single 878.22 891.92 905.62 919.33 933.03 946.73 960.43 974.14 987.84 1,001.54 ** 16311631 Head of Household 912.82 926.52 940.22 953.92 967.63 981.33 995.03 1,006.37 1,014.59 1,022.81 ** 16311631 Married Filing Joint 975.53 983.75 991.97 1,000.20 1,008.42 1,016.64 1,024.86 1,033.08 1,041.30 ** 16311631 Married Filing Separate 875.46 890.77 904.47 918.17 931.87 945.58 959.28 972.98 986.68 1,000.39 1631

1632 Single 878.70 892.40 906.10 919.81 933.51 947.21 960.91 974.62 988.32 1,002.02 ** 16321632 Head of Household 913.29 927.00 940.70 954.40 968.10 981.81 995.51 1,006.92 1,015.14 1,023.37 ** 16321632 Married Filing Joint 976.09 984.31 992.54 1,000.76 1,008.98 1,017.20 1,025.42 1,033.64 1,041.86 ** 16321632 Married Filing Separate 875.91 891.25 904.95 918.65 932.35 946.06 959.76 973.46 987.16 1,000.87 1632




EXEMPTIONS

1633 Single 879.18 892.88 906.58 920.28 933.99 947.69 961.39 975.09 988.80 1,002.50 ** 16331633 Head of Household 913.77 927.48 941.18 954.88 968.58 982.29 995.99 1,007.48 1,015.70 1,023.92 ** 16331633 Married Filing Joint 976.65 984.88 993.10 1,001.32 1,009.54 1,017.76 1,025.98 1,034.20 1,042.43 ** 16331633 Married Filing Separate 876.37 891.72 905.43 919.13 932.83 946.53 960.24 973.94 987.64 1,001.34 ** 1633











EXEMPTIONS


1642 Single 883.49 897.19 910.89 924.59 938.30 952.00 965.70 979.40 993.11 1,006.81 ** 16421642 Head of Household 918.08 931.79 945.49 959.19 972.89 986.60 1,000.30 1,012.46 1,020.68 1,028.90 ** 16421642 Married Filing Joint 981.71 989.93 998.15 1,006.37 1,014.59 1,022.81 1,031.03 1,039.26 1,047.48 ** 16421642 Married Filing Separate 880.48 895.83 909.74 923.44 937.14 950.84 964.55 978.25 991.95 1,005.65 ** 1642




1646 Single 885.40 899.11 912.81 926.51 940.21 953.92 967.62 981.32 995.02 1,008.73 ** 16461646 Head of Household 920.00 933.70 947.40 961.11 974.81 988.51 1,002.21 1,014.68 1,022.90 1,031.12 ** 16461646 Married Filing Joint 983.95 992.17 1,000.39 1,008.62 1,016.84 1,025.06 1,033.28 1,041.50 1,049.72 ** 16461646 Married Filing Separate 882.30 897.65 911.65 925.36 939.06 952.76 966.46 980.17 993.87 1,007.57 ** 1646






EXEMPTIONS












EXEMPTIONS

1657 Single 890.67 904.37 918.08 931.78 945.48 959.18 972.89 986.59 1,000.29 1,013.99 ** 16571657 Head of Household 925.27 938.97 952.67 966.37 980.08 993.78 1,007.48 1,020.77 1,028.99 1,037.21 ** 16571657 Married Filing Joint 990.13 998.35 1,006.57 1,014.79 1,023.01 1,031.23 1,039.46 1,047.68 1,055.90 ** 16571657 Married Filing Separate 887.32 902.67 916.92 930.62 944.33 958.03 971.73 985.43 999.14 1,012.84 ** 1657

1658 Single 891.15 904.85 918.55 932.26 945.96 959.66 973.36 987.07 1,000.77 1,014.47 ** 16581658 Head of Household 925.74 939.45 953.15 966.85 980.55 994.26 1,007.96 1,021.32 1,029.54 1,037.77 ** 16581658 Married Filing Joint 990.69 998.91 1,007.13 1,015.35 1,023.57 1,031.80 1,040.02 1,048.24 1,056.46 ** 16581658 Married Filing Separate 887.78 903.13 917.40 931.10 944.80 958.51 972.21 985.91 999.61 1,013.32 ** 1658

1659 Single 891.63 905.33 919.03 932.74 946.44 960.14 973.84 987.55 1,001.25 1,014.95 ** 16591659 Head of Household 926.22 939.93 953.63 967.33 981.03 994.74 1,008.44 1,021.88 1,030.10 1,038.32 ** 16591659 Married Filing Joint 991.25 999.47 1,007.69 1,015.91 1,024.14 1,032.36 1,040.58 1,048.80 1,057.02 ** 16591659 Married Filing Separate 888.24 903.58 917.88 931.58 945.28 958.99 972.69 986.39 1,000.09 1,013.80 ** 1659

1660 Single 892.11 905.81 919.51 933.21 946.92 960.62 974.32 988.02 1,001.73 1,015.43 ** 16601660 Head of Household 926.70 940.41 954.11 967.81 981.51 995.22 1,008.92 1,022.43 1,030.65 1,038.87 ** 16601660 Married Filing Joint 991.81 1,000.03 1,008.25 1,016.48 1,024.70 1,032.92 1,041.14 1,049.36 1,057.58 ** 16601660 Married Filing Separate 888.69 904.04 918.36 932.06 945.76 959.46 973.17 986.87 1,000.57 1,014.27 ** 1660








EXEMPTIONS







1671 Single 897.09 910.79 924.49 938.20 951.90 965.60 979.30 993.01 1,006.71 1,020.41 ** 16711671 Head of Household 931.51 945.21 958.91 972.61 986.32 1,000.02 1,013.72 1,027.42 1,036.28 1,044.50 ** 16711671 Married Filing Joint 997.99 1,006.21 1,014.43 1,022.65 1,030.87 1,039.09 1,047.31 1,055.54 1,063.76 ** 16711671 Married Filing Separate 893.71 909.06 923.62 937.33 951.03 964.73 978.43 992.14 1,005.84 1,019.54 ** 1671





EXEMPTIONS



1675 Single 899.01 912.71 926.41 940.11 953.82 967.52 981.22 994.92 1,008.63 1,022.33 ** 16751675 Head of Household 933.42 947.12 960.83 974.53 988.23 1,001.93 1,015.64 1,029.34 1,038.50 1,046.72 ** 16751675 Married Filing Joint 1,000.23 1,008.45 1,016.67 1,024.90 1,033.12 1,041.34 1,049.56 1,057.78 1,066.00 ** 16751675 Married Filing Separate 895.54 910.89 925.54 939.24 952.95 966.65 980.35 994.05 1,007.76 1,021.46 ** 1675









EXEMPTIONS






1686 Single 904.27 917.98 931.68 945.38 959.08 972.79 986.49 1,000.19 1,013.89 1,027.60 ** 16861686 Head of Household 938.69 952.39 966.09 979.80 993.50 1,007.20 1,020.90 1,034.61 1,044.59 1,052.81 ** 16861686 Married Filing Joint 1,006.41 1,014.63 1,022.85 1,031.07 1,039.29 1,047.51 1,055.74 1,063.96 1,072.18 ** 16861686 Married Filing Separate 900.56 915.91 930.81 944.51 958.21 971.92 985.62 999.32 1,013.02 1,026.73 ** 1686

1687 Single 904.75 918.45 932.16 945.86 959.56 973.26 986.97 1,000.67 1,014.37 1,028.07 ** 16871687 Head of Household 939.17 952.87 966.57 980.27 993.98 1,007.68 1,021.38 1,035.08 1,045.14 1,053.36 ** 16871687 Married Filing Joint 1,006.97 1,015.19 1,023.41 1,031.63 1,039.85 1,048.08 1,056.30 1,064.52 1,072.74 ** 16871687 Married Filing Separate 901.02 916.36 931.29 944.99 958.69 972.39 986.10 999.80 1,013.50 1,027.20 ** 1687

1688 Single 905.23 918.93 932.64 946.34 960.04 973.74 987.45 1,001.15 1,014.85 1,028.55 ** 16881688 Head of Household 939.65 953.35 967.05 980.75 994.46 1,008.16 1,021.86 1,035.56 1,045.70 1,053.92 ** 16881688 Married Filing Joint 1,007.53 1,015.75 1,023.97 1,032.19 1,040.42 1,048.64 1,056.86 1,065.08 1,073.30 ** 16881688 Married Filing Separate 901.47 916.82 931.77 945.47 959.17 972.87 986.58 1,000.28 1,013.98 1,027.68 ** 1688




EXEMPTIONS












EXEMPTIONS




1700 Single 910.98 924.68 938.38 952.08 965.79 979.49 993.19 1,006.89 1,020.60 1,034.30 ** 17001700 Head of Household 945.39 959.10 972.80 986.50 1,000.20 1,013.91 1,027.61 1,041.31 1,052.34 1,060.56 ** 17001700 Married Filing Joint 1,014.27 1,022.49 1,030.71 1,038.93 1,047.15 1,055.37 1,063.59 1,071.82 1,080.04 ** 17001700 Married Filing Separate 906.95 922.30 937.51 951.21 964.92 978.62 992.32 1,006.02 1,019.73 1,033.43 ** 1700








EXEMPTIONS












EXEMPTIONS



1715 Single 918.16 931.86 945.57 959.27 972.97 986.67 1,000.38 1,014.08 1,027.78 1,041.48 ** 17151715 Head of Household 952.58 966.28 979.98 993.68 1,007.39 1,021.09 1,034.79 1,048.49 1,060.65 1,068.87 ** 17151715 Married Filing Joint 1,022.69 1,030.91 1,039.13 1,047.35 1,055.57 1,063.79 1,072.02 1,080.24 1,088.46 ** 17151715 Married Filing Separate 913.79 929.14 944.49 958.40 972.10 985.80 999.51 1,013.21 1,026.91 1,040.61 ** 1715

1716 Single 918.64 932.34 946.04 959.75 973.45 987.15 1,000.85 1,014.56 1,028.26 1,041.96 ** 17161716 Head of Household 953.05 966.76 980.46 994.16 1,007.86 1,021.57 1,035.27 1,048.97 1,061.20 1,069.43 ** 17161716 Married Filing Joint 1,023.25 1,031.47 1,039.69 1,047.91 1,056.13 1,064.36 1,072.58 1,080.80 1,089.02 ** 17161716 Married Filing Separate 914.25 929.60 944.94 958.88 972.58 986.28 999.98 1,013.69 1,027.39 1,041.09 ** 1716

1717 Single 919.12 932.82 946.52 960.23 973.93 987.63 1,001.33 1,015.04 1,028.74 1,042.44 ** 17171717 Head of Household 953.53 967.24 980.94 994.64 1,008.34 1,022.05 1,035.75 1,049.45 1,061.76 1,069.98 ** 17171717 Married Filing Joint 1,023.81 1,032.03 1,040.25 1,048.47 1,056.70 1,064.92 1,073.14 1,081.36 1,089.58 ** 17171717 Married Filing Separate 914.71 930.05 945.40 959.36 973.06 986.76 1,000.46 1,014.17 1,027.87 1,041.57 ** 1717







EXEMPTIONS












EXEMPTIONS

1729 Single 924.86 938.57 952.27 965.97 979.67 993.38 1,007.08 1,020.78 1,034.48 1,048.19 ** 17291729 Head of Household 959.28 972.98 986.69 1,000.39 1,014.09 1,027.79 1,041.50 1,055.20 1,068.40 1,076.63 ** 17291729 Married Filing Joint 1,030.55 1,038.77 1,046.99 1,055.21 1,063.43 1,071.65 1,079.87 1,088.10 1,096.32 ** 17291729 Married Filing Separate 920.18 935.53 950.88 965.10 978.80 992.51 1,006.21 1,019.91 1,033.61 1,047.32 ** 1729











EXEMPTIONS







1743 Single 931.57 945.27 958.97 972.68 986.38 1,000.08 1,013.78 1,027.49 1,041.19 1,054.89 ** 17431743 Head of Household 965.53 979.23 992.93 1,006.63 1,020.34 1,034.04 1,047.74 1,061.44 1,075.15 1,083.92 ** 17431743 Married Filing Joint 1,037.78 1,046.63 1,054.85 1,063.07 1,071.29 1,079.51 1,087.73 1,095.96 1,104.18 ** 17431743 Married Filing Separate 926.57 941.92 957.27 971.81 985.51 999.21 1,012.91 1,026.62 1,040.32 1,054.02 ** 1743

1744 Single 932.05 945.75 959.45 973.15 986.86 1,000.56 1,014.26 1,027.96 1,041.67 1,055.37 ** 17441744 Head of Household 966.01 979.71 993.41 1,007.11 1,020.82 1,034.52 1,048.22 1,061.92 1,075.63 1,084.48 ** 17441744 Married Filing Joint 1,038.26 1,047.19 1,055.41 1,063.63 1,071.85 1,080.07 1,088.30 1,096.52 1,104.74 ** 17441744 Married Filing Separate 927.03 942.38 957.72 972.28 985.99 999.69 1,013.39 1,027.09 1,040.80 1,054.50 ** 1744




EXEMPTIONS

1745 Single 932.53 946.23 959.93 973.63 987.34 1,001.04 1,014.74 1,028.44 1,042.15 1,055.85 ** 17451745 Head of Household 966.48 980.19 993.89 1,007.59 1,021.29 1,035.00 1,048.70 1,062.40 1,076.10 1,085.03 ** 17451745 Married Filing Joint 1,038.75 1,047.75 1,055.97 1,064.19 1,072.41 1,080.64 1,088.86 1,097.08 1,105.30 ** 17451745 Married Filing Separate 927.49 942.83 958.18 972.76 986.47 1,000.17 1,013.87 1,027.57 1,041.28 1,054.98 ** 1745











EXEMPTIONS






1758 Single 938.75 952.45 966.16 979.86 993.56 1,007.26 1,020.97 1,034.67 1,048.37 1,062.07 ** 17581758 Head of Household 972.71 986.41 1,000.11 1,013.82 1,027.52 1,041.22 1,054.92 1,068.63 1,082.33 1,092.23 ** 17581758 Married Filing Joint 1,045.07 1,055.05 1,063.27 1,071.49 1,079.71 1,087.93 1,096.15 1,104.38 1,112.60 ** 17581758 Married Filing Separate 933.42 948.76 964.11 978.99 992.69 1,006.39 1,020.10 1,033.80 1,047.50 1,061.20 ** 1758






EXEMPTIONS












EXEMPTIONS





1773 Single 945.64 959.34 973.05 986.75 1,000.45 1,014.15 1,027.86 1,041.56 1,055.26 1,068.96 ** 17731773 Head of Household 979.89 993.60 1,007.30 1,021.00 1,034.70 1,048.41 1,062.11 1,075.81 1,089.51 1,100.54 ** 17731773 Married Filing Joint 1,052.37 1,063.47 1,071.69 1,079.91 1,088.13 1,096.35 1,104.58 1,112.80 1,121.02 ** 17731773 Married Filing Separate 940.26 955.61 970.96 986.17 999.87 1,013.58 1,027.28 1,040.98 1,054.68 1,068.39 ** 1773

1774 Single 946.12 959.82 973.53 987.23 1,000.93 1,014.63 1,028.34 1,042.04 1,055.74 1,069.44 ** 17741774 Head of Household 980.37 994.07 1,007.78 1,021.48 1,035.18 1,048.88 1,062.59 1,076.29 1,089.99 1,101.09 ** 17741774 Married Filing Joint 1,052.85 1,064.03 1,072.25 1,080.47 1,088.69 1,096.91 1,105.14 1,113.36 1,121.58 ** 17741774 Married Filing Separate 940.72 956.07 971.41 986.65 1,000.35 1,014.06 1,027.76 1,041.46 1,055.16 1,068.87 ** 1774






EXEMPTIONS












EXEMPTIONS



1787 Single 952.35 966.05 979.75 993.45 1,007.16 1,020.86 1,034.56 1,048.26 1,061.97 1,075.67 ** 17871787 Head of Household 986.60 1,000.30 1,014.00 1,027.70 1,041.41 1,055.11 1,068.81 1,082.51 1,096.22 1,108.29 ** 17871787 Married Filing Joint 1,059.18 1,071.33 1,079.55 1,087.77 1,095.99 1,104.21 1,112.43 1,120.66 1,128.88 ** 17871787 Married Filing Separate 946.65 962.00 977.35 992.69 1,006.58 1,020.28 1,033.98 1,047.69 1,061.39 1,075.09 ** 1787









EXEMPTIONS












EXEMPTIONS

1801 Single 959.05 972.75 986.46 1,000.16 1,013.86 1,027.56 1,041.27 1,054.97 1,068.67 1,082.37 ** 18011801 Head of Household 993.30 1,007.00 1,020.71 1,034.41 1,048.11 1,061.81 1,075.52 1,089.22 1,102.92 1,116.05 ** 18011801 Married Filing Joint 1,065.99 1,079.19 1,087.41 1,095.63 1,103.85 1,112.07 1,120.29 1,128.52 1,136.74 ** 18011801 Married Filing Separate 953.04 968.39 983.74 999.08 1,013.28 1,026.99 1,040.69 1,054.39 1,068.09 1,081.80 ** 1801

1802 Single 959.53 973.23 986.93 1,000.64 1,014.34 1,028.04 1,041.74 1,055.45 1,069.15 1,082.85 ** 18021802 Head of Household 993.78 1,007.48 1,021.19 1,034.89 1,048.59 1,062.29 1,076.00 1,089.70 1,103.40 1,116.60 ** 18021802 Married Filing Joint 1,066.47 1,079.75 1,087.97 1,096.19 1,104.41 1,112.63 1,120.85 1,129.08 1,137.30 ** 18021802 Married Filing Separate 953.50 968.85 984.19 999.54 1,013.76 1,027.46 1,041.17 1,054.87 1,068.57 1,082.27 ** 1802

1803 Single 960.01 973.71 987.41 1,001.12 1,014.82 1,028.52 1,042.22 1,055.93 1,069.63 1,083.33 ** 18031803 Head of Household 994.26 1,007.96 1,021.66 1,035.37 1,049.07 1,062.77 1,076.47 1,090.18 1,103.88 1,117.16 ** 18031803 Married Filing Joint 1,066.96 1,080.31 1,088.53 1,096.75 1,104.97 1,113.19 1,121.42 1,129.64 1,137.86 ** 18031803 Married Filing Separate 953.95 969.30 984.65 1,000.00 1,014.24 1,027.94 1,041.65 1,055.35 1,069.05 1,082.75 ** 1803









EXEMPTIONS







1815 Single 965.76 979.46 993.16 1,006.86 1,020.57 1,034.27 1,047.97 1,061.67 1,075.38 1,089.08 ** 18151815 Head of Household 1,000.01 1,013.71 1,027.41 1,041.11 1,054.82 1,068.52 1,082.22 1,095.92 1,109.63 1,123.33 ** 18151815 Married Filing Joint 1,072.80 1,086.50 1,095.27 1,103.49 1,111.71 1,119.93 1,128.15 1,136.37 1,144.60 ** 18151815 Married Filing Separate 959.43 974.78 990.12 1,005.47 1,019.99 1,033.69 1,047.39 1,061.10 1,074.80 1,088.50 ** 1815





EXEMPTIONS












EXEMPTIONS






1830 Single 972.94 986.64 1,000.34 1,014.05 1,027.75 1,041.45 1,055.15 1,068.86 1,082.56 1,096.26 ** 18301830 Head of Household 1,006.72 1,020.43 1,034.13 1,047.83 1,061.53 1,075.24 1,088.94 1,102.64 1,116.34 1,130.05 ** 18301830 Married Filing Joint 1,080.09 1,093.79 1,103.69 1,111.91 1,120.13 1,128.35 1,136.57 1,144.79 1,153.02 ** 18301830 Married Filing Separate 966.28 981.62 996.97 1,012.32 1,027.17 1,040.87 1,054.58 1,068.28 1,081.98 1,095.68 ** 1830






EXEMPTIONS





1837 Single 976.24 989.99 1,003.70 1,017.40 1,031.10 1,044.80 1,058.51 1,072.21 1,085.91 1,099.61 ** 18371837 Head of Household 1,010.08 1,023.78 1,037.48 1,051.18 1,064.89 1,078.59 1,092.29 1,105.99 1,119.70 1,133.40 ** 18371837 Married Filing Joint 1,083.50 1,097.20 1,107.62 1,115.84 1,124.06 1,132.28 1,140.50 1,148.72 1,156.95 ** 18371837 Married Filing Separate 969.47 984.82 1,000.17 1,015.51 1,030.52 1,044.23 1,057.93 1,071.63 1,085.33 1,099.04 ** 1837







EXEMPTIONS












EXEMPTIONS



1859 Single 985.99 1,000.24 1,013.95 1,027.65 1,041.35 1,055.05 1,068.76 1,082.46 1,096.16 1,109.86 ** 18591859 Head of Household 1,020.61 1,034.31 1,048.02 1,061.72 1,075.42 1,089.12 1,102.83 1,116.53 1,130.23 1,143.93 ** 18591859 Married Filing Joint 1,092.92 1,106.62 1,118.69 1,126.91 1,135.13 1,143.35 1,151.57 1,159.80 1,168.02 ** 18591859 Married Filing Separate 979.51 994.86 1,010.21 1,025.55 1,040.90 1,054.76 1,068.46 1,082.17 1,095.87 1,109.57 ** 1859









EXEMPTIONS







1871 Single 991.47 1,005.99 1,019.69 1,033.39 1,047.10 1,060.80 1,074.50 1,088.20 1,101.91 1,115.61 ** 18711871 Head of Household 1,026.36 1,040.06 1,053.76 1,067.47 1,081.17 1,094.87 1,108.57 1,122.28 1,135.98 1,149.68 ** 18711871 Married Filing Joint 1,098.10 1,111.80 1,124.77 1,132.99 1,141.21 1,149.44 1,157.66 1,165.88 1,172.00 ** 18711871 Married Filing Separate 984.99 1,000.34 1,015.68 1,031.03 1,046.38 1,060.51 1,074.21 1,087.91 1,101.61 1,115.32 ** 1871





EXEMPTIONS












EXEMPTIONS


1890 Single 1,000.14 1,015.09 1,028.79 1,042.49 1,056.20 1,069.90 1,083.60 1,097.30 1,111.01 1,124.71 ** 18901890 Head of Household 1,035.46 1,049.16 1,062.86 1,076.56 1,090.27 1,103.97 1,117.67 1,131.37 1,145.08 1,158.78 ** 18901890 Married Filing Joint 1,106.02 1,119.72 1,133.42 1,142.34 1,150.56 1,158.78 1,167.00 1,172.00 1,172.00 ** 18901890 Married Filing Separate 993.66 1,009.01 1,024.35 1,039.70 1,055.05 1,069.61 1,083.31 1,097.01 1,110.71 1,124.42 ** 1890










EXEMPTIONS








1904 Single 1,006.53 1,021.79 1,035.49 1,049.20 1,062.90 1,076.60 1,090.30 1,104.01 1,117.71 1,131.41 ** 19041904 Head of Household 1,041.70 1,055.41 1,069.11 1,082.81 1,096.51 1,110.22 1,123.92 1,137.62 1,151.32 1,165.03 ** 19041904 Married Filing Joint 1,111.49 1,125.19 1,138.89 1,148.86 1,157.08 1,165.30 1,172.00 1,172.00 1,172.00 ** 19041904 Married Filing Separate 1,000.05 1,015.40 1,030.74 1,046.09 1,061.44 1,076.31 1,090.01 1,103.71 1,117.42 1,131.12 ** 1904




EXEMPTIONS









COMPENSATION BENEFITS FOR AVERAGE WEEKLY WAGES IN EXCESS OF $2,273.00 ARE SUBJECT TO THE SAME

LIMITATIONS AS ABOVE.

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