The Internal Revenue Service just released Publication 15 aka Circular E - aka the 2010 Withholding Tax Tables.
This guide, dated December 17, 2009, is available for download directly from the IRS site.
The tables in this document can be used to manually compute 2010 payroll withholding tax. There's also a handy cross reference that displays the taxability of numerous withholding deductions such as 401k or employee benefit plans.
Even if you are using the computer to prepare payroll checks it is a good idea to use the IRS Publication 15 for the first run to compute a few checks on a test basis. This insures that any table updates for 2010 have been properly reflected in the software.
Problems with tax table rates are much easier to fix if caught early in the year as opposed to during the more hectic end of year.

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