Income Tax Withholding Table--Married Persons--Semimonthly Payroll Period (For Wages Paid Through December 2007)--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” 2,740. There is a note that states: If the wages are--$2,740 and over, Use Table 3(b) for a Married person on page 37. Also see the instructions on page 35.