Income Tax Withholding Table--Married Persons--Semimonthly Payroll Period (For Wages Paid Through December 2004)--continued. Summary: This table is to figure the amount of income tax an employer is to withhold based upon the employee's filing status (Married), payroll period (Semimonthly), the amount of wages, and the number of withholding allowances claimed (1 through 10). This section lists amounts for wages “At least” $1,420 to “But less than” 2,720. There is a note that states: If the wages are--$2,720 and over, Do not use this table. See page 34 for instructions.