Income Tax Withholding Table--Single Persons--Daily Payroll Period (For Wages Paid in 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), 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, Do not use this table. See page 36 for instructions.