10. Cody Smiths weekly gross earnings for the week were $3,150. Smith has one

exemption. Using the wage bracket withholding table below with a $100 standard

withholding allowance for each exemption, what is Smiths federal income tax

withholding?

Table for Percentage Method of Withholding WEEKLY Payroll Period

(a) SINGLE person (including head of household)

If the amount of wages (after The amount of

subtracting withholding allowances) income tax

is: to withhold is:

Not over $42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0

Over But not over of excess over

$42 $214 . . $0.00 plus 10% $42

$214 $739 . . $17.20 plus 15% $214

$739 $1,732 . . $95.95 plus 25% $739

$1,732 $3,566 . . $344.20 plus 28% $1,732

$3,566 $7,703 . . $857.72 plus 33% $3,566

$7,703 $7,735 . . $2,222.93 plus 35% $7,703

$7,735 . . . . . . . . . . . . . . $2,234.13 plus 39.6% $7,735

Source: Publication 15, Employers Tax Guide, Internal Revenue Service, 2013.