7. Use the percentage method to compute the federal income taxes to withhold from the wages or salaries of each employee.

Employee No.	Employee Name	Filing Status	No. of Withholding Allowances	Gross Wage or Salary		Amount to Be Withheld
1	Fox, A.	MFJ	N/A	$1,575	weekly	________
2	Aiken, T.	S	N/A	1,200	biweekly	________
3	Larey, P.	MFJ	N/A	1,090	semimonthly	________
4	Wolf, M.	MFJ	N/A	8,120	monthly	________

TAX TABLE A 2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later BIWEEKLY Payroll Period 2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later WEEKLY Payroll Period STANDARD Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 is NOT checked) Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 IS checked) If the Adjusted Wage Amount (line 1h) is: The tentative amount to withhold is: Plus this percentage of the amount that the Adjusted Wage exceeds If the Adjusted Wage Amount (line 1h) is: The tentative amount to withhold is: Plus this percentage of the amount that the Adjusted Wage At least exceeds But less than At least But less than A B C D E A B C D E Married Filing Jointly Married Filing Jointly $0 $483 $0.00 0% $0 $0 $241 $0.00 0% $0 $483 $865 $0.00 10% $483 $241 $433 $0.00 10% $241 $865 $2,041 $38.20 12% $865 $433 $1,021 $19.20 12% $433 $2,041 $3,805 $179.32 22% $2,041 $1,021 $1,902 $89.76 22% $1,021 $3,805 $6,826 $567.40 24% $3,805 $1,902 $3,413 $283.58 24% $1,902 $6,826 $8,538 $1,292.44 32% $6,826 $3,413 $4,269 $646.22 32% $3,413 $8,538 $12,565 $1,840.28 35% $8,538 $4,269 $6,283 $920.14 35% $4,269 $12,565 $3,249.73 37% $12,565 $6,283 $1,625.04 37% $6,283 Single or Married Filing Separately Single or Married Filing Separately $0 $241 $0.00 0% $0 $0 $121 $0.00 0% $0 $241 $433 $0.00 10% $241 $121 $216 $0.00 10% $121 $433 $1,021 $19.20 12% $433 $216 $510 $9.50 12% $216 $1,021 $1,902 $89.76 22% $1,021 $510 $951 $44.78 22% $510 $1,902 $3,413 $283.58 24% $1,902 $951 $1,706 $141.80 24% $951 $3,413 $4,269 $646.22 32% $3,413 $1,706 $2,134 $323.00 32% $1,706 $4,269 $10,311 $920.14 35% $4,269 $2,134 $5,155 $459.96 35% $2,134 $10,311 $3,034.84 37% $10,311 $5,155 $1,517.31 37% $5,155 Head of Household Head of Household $0 $362 $0.00 0% $0 $0 $181 $0.00 0% $0 $362 $635 $0.00 10% $362 $181 $317 $0.00 10% $181 $635 $1,404 $27.30 12% $635 $317 $702 $13.60 12% $317 $1,404 $2,022 $119.58 22% $1,404 $702 $1,011 $59.80 22% $702 $2,022 $3,533 $255.54 24% $2,022 $1,011 $1,766 $127.78 24% $1,011 $3,533 $4,388 $618.18 32% $3,533 $1,766 $2,194 $308.98 32% $1,766 $4,388 $10,431 $891.78 35% $4,388 $2,194 $5,215 $445.94 35% $2,194 $10,431 $3,006.83 37% $10,431 $5,215 $1,503.29 37% $5,215 STANDARD Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 is NOT checked) Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 IS checked) If the Adjusted Wage Amount (line 1h) is: The tentative amount to withhold is: Plus this percentage of the amount that the Adjusted Wage exceeds If the Adjusted Wage Amount (line 1h) is: The tentative amount to withhold is: Plus this percentage of the amount that the Adjusted Wage At least exceeds But less than At least But less than A B C D E A B C D E Married Filing Jointly Married Filing Jointly $0 $965 $0.00 0% $0 $0 $483 $0.00 0% $0 $965 $1,731 $0.00 10% $965 $483 $865 $0.00 10% $483 $1,731 $4,083 $76.60 12% $1,731 $865 $2,041 $38.20 12% $865 $4,083 $7,610 $358.84 22% $4,083 $2,041 $3,805 $179.32 22% $2,041 $7,610 $13,652 $1,134.78 24% $7,610 $3,805 $6,826 $567.40 24% $3,805 $13,652 $17,075 $2,584.86 32% $13,652 $6,826 $8,538 $1,292.44 32% $6,826 $17,075 $25,131 $3,680.22 35% $17,075 $8,538 $12,565 $1,840.28 35% $8,538 $25,131 $6,499.82 37% $25,131 $12,565 $3,249.73 37% $12,565 Single or Married Filing Separately Single or Married Filing Separately $0 $483 $0.00 0% $0 $0 $241 $0.00 0% $0 $483 $865 $0.00 10% $483 $241 $433 $0.00 10% $241 $865 $2,041 $38.20 12% $865 $433 $1,021 $19.20 12% $433 $2,041 $3,805 $179.32 22% $2,041 $1,021 $1,902 $89.76 22% $1,021 $3,805 $6,826 $567.40 24% $3,805 $1,902 $3,413 $283.58 24% $1,902 $6,826 $8,538 $1,292.44 32% $6,826 $3,413 $4,269 $646.22 32% $3,413 $8,538 $20,621 $1,840.28 35% $8,538 $4,269 $10,311 $920.14 35% $4,269 $20,621 $6,069.33 37% $20,621 $10,311 $3,034.84 37% $10,311 Head of Household Head of Household $0 $723 $0.00 0% $0 $0 $362 $0.00 0% $0 $723 $1,269 $0.00 10% $723 $362 $635 $0.00 10% $362 $1,269 $2,808 $54.60 12% $1,269 $635 $1,404 $27.30 12% $635 $2,808 $4,044 $239.28 22% $2,808 $1,404 $2,022 $119.58 22% $1,404 $4,044 $7,065 $511.20 24% $4,044 $2,022 $3,533 $255.54 24% $2,022 $7,065 $8,777 $1,236.24 32% $7,065 $3,533 $4,388 $618.18 32% $3,533 $8,777 $20,862 $1,784.08 35% $8,777 $4,388 $10,431 $891.78 35% $4,388 $20,862 $6,013.83 37% $20,862 $10,431 $3,006.83 37% $10,431 Source: Internal Revenue Service. 18755_2021_TT_ptg01_001-034.indd 2 13/09/21 7:56 AM Payroll Accounting 2022 TAX TABLES T-3 2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later SEMIMONTHLY Payroll Period 2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later MONTHLY Payroll Period STANDARD Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 is NOT checked) Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 IS checked) If the Adjusted Wage Amount (line 1h) is: The tentative amount to withhold is: Plus this percentage of the amount that the Adjusted Wage exceeds If the Adjusted Wage Amount (line 1h) is: The tentative amount to withhold is: Plus this percentage of the amount that the Adjusted Wage At least exceeds But less than At least But less than A B C D E A B C D E Married Filing Jointly Married Filing Jointly $0 $1,046 $0.00 0% $0 $0 $523 $0.00 0% $0 $1,046 $1,875 $0.00 10% $1,046 $523 $938 $0.00 10% $523 $1,875 $4,423 $82.90 12% $1,875 $938 $2,211 $41.50 12% $938 $4,423 $8,244 $388.66 22% $4,423 $2,211 $4,122 $194.26 22% $2,211 $8,244 $14,790 $1,229.28 24% $8,244 $4,122 $7,395 $614.68 24% $4,122 $14,790 $18,498 $2,800.32 32% $14,790 $7,395 $9,249 $1,400.20 32% $7,395 $18,498 $27,225 $3,986.88 35% $18,498 $9,249 $13,613 $1,993.48 35% $9,249 $27,225 $7,041.33 37% $27,225 $13,613 $3,520.88 37% $13,613 Single or Married Filing Separately Single or Married Filing Separately $0 $523 $0.00 0% $0 $0 $261 $0.00 0% $0 $523 $938 $0.00 10% $523 $261 $469 $0.00 10% $261 $938 $2,211 $41.50 12% $938 $469 $1,106 $20.80 12% $469 $2,211 $4,122 $194.26 22% $2,211 $1,106 $2,061 $97.24 22% $1,106 $4,122 $7,395 $614.68 24% $4,122 $2,061 $3,697 $307.34 24% $2,061 $7,395 $9,249 $1,400.20 32% $7,395 $3,697 $4,624 $699.98 32% $3,697 $9,249 $22,340 $1,993.48 35% $9,249 $4,624 $11,170 $996.62 35% $4,624 $22,340 $6,575.33 37% $22,340 $11,170 $3,287.72 37% $11,170 Head of Household Head of Household $0 $783 $0.00 0% $0 $0 $392 $0.00 0% $0 $783 $1,375 $0.00 10% $783 $392 $688 $0.00 10% $392 $1,375 $3,042 $59.20 12% $1,375 $688 $1,521 $29.60 12% $688 $3,042 $4,381 $259.24 22% $3,042 $1,521 $2,191 $129.56 22% $1,521 $4,381 $7,654 $553.82 24% $4,381 $2,191 $3,827 $276.96 24% $2,191 $7,654 $9,508 $1,339.34 32% $7,654 $3,827 $4,754 $669.60 32% $3,827 $9,508 $22,600 $1,932.62 35% $9,508 $4,754 $11,300 $966.24 35% $4,754 $22,600 $6,514.82 37% $22,600 $11,300 $3,257.34 37% $11,300 STANDARD Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 is NOT checked) Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 IS checked) If the Adjusted Wage Amount (line 1h) is: The tentative amount to withhold is: Plus this percentage of the amount that the Adjusted Wage exceeds If the Adjusted Wage Amount (line 1h) is: The tentative amount to withhold is: Plus this percentage of the amount that the Adjusted Wage At least exceeds But less than At least But less than A B C D E A B C D E Married Filing Jointly Married Filing Jointly $0 $2,092 $0.00 0% $0 $0 $1,046 $0.00 0% $0 $2,092 $3,750 $0.00 10% $2,092 $1,046 $1,875 $0.00 10% $1,046 $3,750 $8,846 $165.80 12% $3,750 $1,875 $4,423 $82.90 12% $1,875 $8,846 $16,488 $777.32 22% $8,846 $4,423 $8,244 $388.66 22% $4,423 $16,488 $29,579 $2,458.56 24% $16,488 $8,244 $14,790 $1,229.28 24% $8,244 $29,579 $36,996 $5,600.40 32% $29,579 $14,790 $18,498 $2,800.32 32% $14,790 $36,996 $54,450 $7,973.84 35% $36,996 $18,498 $27,225 $3,986.88 35% $18,498 $54,450 $14,082.74 37% $54,450 $27,225 $7,041.33 37% $27,225 Single or Married Filing Separately Single or Married Filing Separately $0 $1,046 $0.00 0% $0 $0 $523 $0.00 0% $0 $1,046 $1,875 $0.00 10% $1,046 $523 $938 $0.00 10% $523 $1,875 $4,423 $82.90 12% $1,875 $938 $2,211 $41.50 12% $938 $4,423 $8,244 $388.66 22% $4,423 $2,211 $4,122 $194.26 22% $2,211 $8,244 $14,790 $1,229.28 24% $8,244 $4,122 $7,395 $614.68 24% $4,122 $14,790 $18,498 $2,800.32 32% $14,790 $7,395 $9,249 $1,400.20 32% $7,395 $18,498 $44,679 $3,986.88 35% $18,498 $9,249 $22,340 $1,993.48 35% $9,249 $44,679 $13,150.23 37% $44,679 $22,340 $6,575.33 37% $22,340 Head of Household Head of Household $0 $1,567 $0.00 0% $0 $0 $783 $0.00 0% $0 $1,567 $2,750 $0.00 10% $1,567 $783 $1,375 $0.00 10% $783 $2,750 $6,083 $118.30 12% $2,750 $1,375 $3,042 $59.20 12% $1,375 $6,083 $8,763 $518.26 22% $6,083 $3,042 $4,381 $259.24 22% $3,042 $8,763 $15,308 $1,107.86 24% $8,763 $4,381 $7,654 $553.82 24% $4,381 $15,308 $19,017 $2,678.66 32% $15,308 $7,654 $9,508 $1,339.34 32% $7,654 $19,017 $45,200 $3,865.54 35% $19,017 $9,508 $22,600 $1,932.62 35% $9,508 $45,200 $13,029.59 37% $45,200 $22,600 $6,514.82 37% $22,600 TAX TABLE A (Continued) 18755_2021_TT_ptg01_001-034.indd 3 13/09/21 7:56 AM T-4 TAX TABLES Payroll Accounting 2022 2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later DAILY Payroll Period STANDARD Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 is NOT checked) Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 IS checked) If the Adjusted Wage Amount (line 1h) is: The tentative amount to withhold is: Plus this percentage of the amount that the Adjusted Wage exceeds If the Adjusted Wage Amount (line 1h) is: The tentative amount to withhold is: Plus this percentage of the amount that the Adjusted Wage At least exceeds But less than At least But less than A B C D E A B C D E Married Filing Jointly Married Filing Jointly $0.00 $96.50 $0.00 0% $0.00 $0.00 $48.30 $0.00 0% $0.00 $96.50 $173.10 $0.00 10% $96.50 $48.30 $86.50 $0.00 10% $48.30 $173.10 $408.30 $7.66 12% $173.10 $86.50 $204.10 $3.82 12% $86.50 $408.30 $761.00 $35.88 22% $408.30 $204.10 $380.50 $17.93 22% $204.10 $761.00 $1,365.20 $113.48 24% $761.00 $380.50 $682.60 $56.74 24% $380.50 $1,365.20 $1,707.50 $258.49 32% $1,365.20 $682.60 $853.80 $129.24 32% $682.60 $1,707.50 $2,513.10 $368.02 35% $1,707.50 $853.80 $1,256.50 $184.03 35% $853.80 $2,513.10 $649.98 37% $2,513.10 $1,256.50 $324.97 37% $1,256.50 Single or Married Filing Separately Single or Married Filing Separately $0.00 $48.30 $0.00 0% $0.00 $0.00 $24.10 $0.00 0% $0.00 $48.30 $86.50 $0.00 10% $48.30 $24.10 $43.30 $0.00 10% $24.10 $86.50 $204.10 $3.82 12% $86.50 $43.30 $102.10 $1.92 12% $43.30 $204.10 $380.50 $17.93 22% $204.10 $102.10 $190.20 $8.98 22% $102.10 $380.50 $682.60 $56.74 24% $380.50 $190.20 $341.30 $28.36 24% $190.20 $682.60 $853.80 $129.24 32% $682.60 $341.30 $426.90 $64.62 32% $341.30 $853.80 $2,062.10 $184.03 35% $853.80 $426.90 $1,031.10 $92.01 35% $426.90 $2,062.10 $606.93 37% $2,062.10 $1,031.10 $303.48 37% $1,031.10 Head of Household Head of Household $0.00 $72.30 $0.00 0% $0.00 $0.00 $36.20 $0.00 0% $0.00 $72.30 $126.90 $0.00 10% $72.30 $36.20 $63.50 $0.00 10% $36.20 $126.90 $280.80 $5.46 12% $126.90 $63.50 $140.40 $2.73 12% $63.50 $280.80 $404.40 $23.93 22% $280.80 $140.40 $202.20 $11.96 22% $140.40 $404.40 $706.50 $51.12 24% $404.40 $202.20 $353.30 $25.55 24% $202.20 $706.50 $877.70 $123.62 32% $706.50 $353.30 $438.80 $61.82 32% $353.30 $877.70 $2,086.20 $178.41 35% $877.70 $438.80 $1,043.10 $89.18 35% $438.80 $2,086.20 $601.38 37% $2,086.20 $1,043.10 $300.68 37% $1,043.10