As we go to press, the federal income tax rates for 2023 are being determined by budget talks in Washington and not available for publication. For this edition, the 2022 federal income tax tables for Manual Payroll Systems with Forms W-4 from 2019 or earlier and 2022 FICA rates have been used *4-16B LO 3 See Example 4-13 on page 4-39, Example 4-14 on page 4-40 Use (a) the percentage method and (b) the wage-bracket method to compute the federal income taxes to withhold from the wages or salaries of each employee. 4-16 B (Supplement)