Income Tax Withholding Table--Single Persons--Daily or Miscellaneous 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 (Single), payroll period (Daily or Miscellaneous), the amount of wages, and the number of withholding allowances claimed (1 through 10). This section lists amounts for wages “At least” $219 to “But less than” 391. There is a note that states: If the wages are--$391 and over, Use Table 8(a) for a Single person on page 38. Also see the instructions on page 35.