34. Determine the income tax to withhold from the biweekly wages of the following employees (wage-bracket): Karen Overton (single, 0 allowances), $595 wages __________ Nancy Haller (married, 4 allowances), $535 wages __________ Alan Glasgow (married, 1 allowance), $515 wages __________ Joseph Kerr (single, 4 allowances), $650 wages __________ Ginni Lorenz (single, 1 allowance), $460 wages __________ 35. Ted Duerson earned $495 this biweekly pay. In addition, he is being paid another $300 as vacation pay for the following two weeks. If Duerson is married and claims three withholding allowances, how much total FIT tax would be withheld from his $795 gross

Exhibit 4-1:

Use the following tables to calculate the answers to the problems listed.

SINGLE PersonsBIWEEKLY Payroll Period
(For Wages Paid in 2005)
If the wages are		And the number of withholding allowances claimed is
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is
300	310	20	8	0	0	0	0	0	0	0	0	0
310	320	21	9	0	0	0	0	0	0	0	0	0
320	330	22	10	0	0	0	0	0	0	0	0	0
330	340	23	11	0	0	0	0	0	0	0	0	0
340	350	24	12	0	0	0	0	0	0	0	0	0
350	360	25	13	1	0	0	0	0	0	0	0	0
360	370	26	14	2	0	0	0	0	0	0	0	0
370	380	27	15	3	0	0	0	0	0	0	0	0
380	390	29	16	4	0	0	0	0	0	0	0	0
390	400	30	17	5	0	0	0	0	0	0	0	0
400	410	32	18	6	0	0	0	0	0	0	0	0
410	420	33	19	7	0	0	0	0	0	0	0	0
420	430	35	20	8	0	0	0	0	0	0	0	0
430	440	36	21	9	0	0	0	0	0	0	0	0
440	450	38	22	10	0	0	0	0	0	0	0	0
450	460	39	23	11	0	0	0	0	0	0	0	0
460	470	41	24	12	0	0	0	0	0	0	0	0
470	480	42	25	13	0	0	0	0	0	0	0	0
480	490	44	26	14	1	0	0	0	0	0	0	0
490	500	45	27	15	2	0	0	0	0	0	0	0
500	520	47	29	16	4	0	0	0	0	0	0	0
520	540	50	32	18	6	0	0	0	0	0	0	0
540	560	53	35	20	8	0	0	0	0	0	0	0
560	580	56	38	22	10	0	0	0	0	0	0	0
580	600	59	41	24	12	0	0	0	0	0	0	0
600	620	62	44	26	14	2	0	0	0	0	0	0
620	640	65	47	29	16	4	0	0	0	0	0	0
640	660	68	50	32	18	6	0	0	0	0	0	0
660	680	71	53	35	20	8	0	0	0	0	0	0
680	700	74	56	38	22	10	0	0	0	0	0	0
700	720	77	59	41	24	12	0	0	0	0	0	0
720	740	80	62	44	26	14	1	0	0	0	0	0
740	760	83	65	47	28	16	3	0	0	0	0	0
760	780	86	68	50	31	18	5	0	0	0	0	0
780	800	89	71	53	34	20	7	0	0	0	0	0

MARRIED PersonsBIWEEKLY Payroll Period
(For Wages Paid in 2004)
If the wages are		And the number of withholding allowances claimed is
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is
290	300	0	0	0	0	0	0	0	0	0	0	0
300	310	0	0	0	0	0	0	0	0	0	0	0
310	320	1	0	0	0	0	0	0	0	0	0	0
320	330	2	0	0	0	0	0	0	0	0	0	0
330	340	3	0	0	0	0	0	0	0	0	0	0
340	350	4	0	0	0	0	0	0	0	0	0	0
350	360	5	0	0	0	0	0	0	0	0	0	0
360	370	6	0	0	0	0	0	0	0	0	0	0
370	380	7	0	0	0	0	0	0	0	0	0	0
380	390	8	0	0	0	0	0	0	0	0	0	0
390	400	9	0	0	0	0	0	0	0	0	0	0
400	410	10	0	0	0	0	0	0	0	0	0	0
410	420	11	0	0	0	0	0	0	0	0	0	0
420	430	12	0	0	0	0	0	0	0	0	0	0
430	440	13	0	0	0	0	0	0	0	0	0	0
440	450	14	1	0	0	0	0	0	0	0	0	0
450	460	15	2	0	0	0	0	0	0	0	0	0
460	470	16	3	0	0	0	0	0	0	0	0	0
470	480	17	4	0	0	0	0	0	0	0	0	0
480	490	18	5	0	0	0	0	0	0	0	0	0
490	500	19	6	0	0	0	0	0	0	0	0	0
500	520	20	8	0	0	0	0	0	0	0	0	0
520	540	22	10	0	0	0	0	0	0	0	0	0
540	560	24	12	0	0	0	0	0	0	0	0	0
560	580	26	14	2	0	0	0	0	0	0	0	0
580	600	28	16	4	0	0	0	0	0	0	0	0
600	620	30	18	6	0	0	0	0	0	0	0	0
620	640	32	20	8	0	0	0	0	0	0	0	0
640	660	34	22	10	0	0	0	0	0	0	0	0
660	680	36	24	12	0	0	0	0	0	0	0	0
680	700	38	26	14	1	0	0	0	0	0	0	0
700	720	40	28	16	3	0	0	0	0	0	0	0
720	740	42	30	18	5	0	0	0	0	0	0	0
740	760	44	32	20	7	0	0	0	0	0	0	0
760	780	46	34	22	9	0	0	0	0	0	0	0
780	800	48	36	24	11	0	0	0	0	0	0	0
800	820	50	38	26	13	1	0	0	0	0	0	0
820	840	52	40	28	15	3	0	0	0	0	0	0
840	860	54	42	30	17	5	0	0	0	0	0	0
860	880	56	44	32	19	7	0	0	0	0	0	0

TABLE 2BI-WEEKLY Payroll Period
(a) SINGLE person (including head of household)					(b) MARRIED person
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $102....................			$0		Not over $308....................			$0
Over		But not over	of excess over		Over		But not over	of excess over
$102		$377.........	10%	$102	$308		$869......	10%	$308
$377		$1,212........	$27.50 plus 15%	$377	$869		$2,546......	$56.10 plus 15%	$869
$1,212		$2,683.........	$152.75 plus 25%	$1,212	$2,546		$4,644......	$307.65 plus 25%	$2,546
$2,683		$5,844.........	$520.50 plus 28%	$2,683	$4,644		$7,292......	$832.15 plus 28%	$4,644
$5,844		$12,625.........	$1,405.58 plus 33%	$5,844	$7,292		$12,817......	$1,573.59 plus 33%	$7,292
$12,625		.......................	$3,643.31 plus 35%	$12,625	$12,817		......................	$3,396.84 plus 35%	$12,817

34. Determine the income tax to withhold from the biweekly wages of the following employees (wage-bracket):

Karen Overton (single, 0 allowances), $595 wages	__________
Nancy Haller (married, 4 allowances), $535 wages	__________
Alan Glasgow (married, 1 allowance), $515 wages	__________
Joseph Kerr (single, 4 allowances), $650 wages	__________
Ginni Lorenz (single, 1 allowance), $460 wages	__________

35. Ted Duerson earned $495 this biweekly pay. In addition, he is being paid another $300 as vacation pay for the following two weeks. If Duerson is married and claims three withholding allowances, how much total FIT tax would be withheld from his $795 gross