Assume a tax rate of 6.2% on $142,800 for Social Security and 1.45% for Medicare. No one will reach the maximum for FICA. Complete the following payroll register. (Use the percentage method to calculate FIT for this weekly period.) (Use Table 9.1).

Note: Do not round intermediate calculations and round your final answers to the nearest cent.

Gross Pay: 3,000

Social Security: 186

Medicare: 43.50

FIT:?

Net Pay:?

TABLE 9.1

Percentage method income tax withholding schedules

2021 Percentage Method Tables

STANDARD Withholding Rate Schedules

(Use these if the box in Step 2 of Form W-4 is NOT checked)

TABLE 1WEEKLY Payroll Period
At least	But less than	The tentative amount to withhold is:	Plus this percentage	of the amount that the Adjusted Wage exceeds	At least	But less than	The tentative amount to withhold is:	Plus this percentage	of the amount that the Adjusted Wage exceeds	At least	But less than	The tentative amount to withhold is:	Plus this percentage	of the amount that the Adjusted Wage exceeds
A	B	C	D	E	A	B	C	D	E	A	B	C	D	E
Married Filing Jointly	Single or Married Filing Separately	Head of Household
$ 0	$ 483	$ 0.00	0%	$ 0	$ 0	$ 241	$ 0.00	0%	$ 0	$ 0	$ 362	$ 0.00	0%	$ 0
$ 483	$ 865	$ 0.00	10%	$ 483	$ 241	$ 433	$ 0.00	10%	$ 241	$ 362	$ 635	$ 0.00	10%	$ 362
$ 865	$ 2,041	$ 38.20	12%	$ 865	$ 433	$ 1,021	$ 19.20	12%	$ 433	$ 635	$ 1,404	$ 27.30	12%	$ 635
$ 2,041	$ 3,805	$ 179.32	22%	$ 2,041	$ 1,021	$ 1,902	$ 89.76	22%	$ 1,021	$ 1,404	$ 2,022	$ 119.58	22%	$ 1,404
$ 3,805	$ 6,826	$ 567.40	24%	$ 3,805	$ 1,902	$ 3,413	$ 283.58	24%	$ 1,902	$ 2,022	$ 3,533	$ 255.54	24%	$ 2,022
$ 6,826	$ 8,538	$ 1,292.44	32%	$ 6,826	$ 3,413	$ 4,269	$ 646.22	32%	$ 3,413	$ 3,533	$ 4,388	$ 618.18	32%	$ 3,533
$ 8,538	$ 12,565	$ 1,840.28	35%	$ 8,538	$ 4,269	$ 10,311	$ 920.14	35%	$ 4,269	$ 4,388	$ 10,431	$ 891.78	35%	$ 4,388
$ 12,565		$ 3,249.73	37%	$ 12,565	$ 10,311		$ 3,034.84	37%	$ 10,311	$ 10,431		$ 3,006.83	37%	$ 10,431

TABLE 2BIWEEKLY Payroll Period
At least	But less than	The tentative amount to withhold is:	Plus this percentage	of the amount that the Adjusted Wage exceeds	At least	But less than	The tentative amount to withhold is:	Plus this percentage	of the amount that the Adjusted Wage exceeds	At least	But less than	The tentative amount to withhold is:	Plus this percentage	of the amount that the Adjusted Wage exceeds
A	B	C	D	E	A	B	C	D	E	A	B	C	D	E
Married Filing Jointly	Single or Married Filing Separately	Head of Household
$ 0	$ 965	$ 0.00	0%	$ 0	$ 0	$ 483	$ 0.00	0%	$ 0	$ 0	$ 723	$ 0.00	0%	$ 0
$ 965	$ 1,731	$ 0.00	10%	$ 965	$ 483	$ 865	$ 0.00	10%	$ 483	$ 723	$ 1,269	$ 0.00	10%	$ 723
$ 1,731	$ 4,083	$ 76.60	12%	$ 1,731	$ 865	$ 2,041	$ 38.20	12%	$ 865	$ 1,269	$ 2,808	$ 54.60	12%	$ 1,269
$ 4,083	$ 7,610	$ 358.84	22%	$ 4,083	$ 2,041	$ 3,805	$ 179.32	22%	$ 2,041	$ 2,808	$ 4,044	$ 239.28	22%	$ 2,808
$ 7,610	$ 13,652	$ 1,134.78	24%	$ 7,610	$ 3,805	$ 6,826	$ 567.40	24%	$ 3,805	$ 4,044	$ 7,065	$ 511.20	24%	$ 4,044
$ 13,652	$ 17,075	$ 2,584.86	32%	$ 13,652	$ 6,826	$ 8,538	$ 1,292.44	32%	$ 6,826	$ 7,065	$ 8,777	$ 1,236.24	32%	$ 7,065
$ 17,075	$ 25,131	$ 3,680.22	35%	$ 17,075	$ 8,538	$ 20,621	$ 1,840.28	35%	$ 8,538	$ 8,777	$ 20,862	$ 1,784.08	35%	$ 8,777
$ 25,131		$ 6,499.82	37%	$ 25,131	$ 20,621		$ 6,069.33	37%	$ 20,621	$ 20,862		$ 6,013.83	37%	$ 20,862

TABLE 3MONTHLY Payroll Period
At least	But less than	The tentative amount to withhold is:	Plus this percentage	of the amount that the Adjusted Wage exceeds	At least	But less than	The tentative amount to withhold is:	Plus this percentage	of the amount that the Adjusted Wage exceeds	At least	But less than	The tentative amount to withhold is:	Plus this percentage	of the amount that the Adjusted Wage exceeds
A	B	C	D	E	A	B	C	D	E	A	B	C	D	E
Married Filing Jointly	Single or Married Filing Separately	Head of Household
$ 0	$ 2,092	$ 0.00	0%	$ 0	$ 0	$ 1,046	$ 0.00	0%	$ 0	$ 0	$ 1,567	$ 0.00	0%	$ 0
$ 2,092	$ 3,750	$ 0.00	10%	$ 2,092	$ 1,046	$ 1,875	$ 0.00	10%	$ 1,046	$ 1,567	$ 2,750	$ 0.00	10%	$ 1,567
$ 3,750	$ 8,846	$ 165.80	12%	$ 3,750	$ 1,875	$ 4,423	$ 82.90	12%	$ 1,875	$ 2,750	$ 6,083	$ 118.30	12%	$ 2,750
$ 8,846	$ 16,488	$ 777.32	22%	$ 8,846	$ 4,423	$ 8,244	$ 388.66	22%	$ 4,423	$ 6,083	$ 8,763	$ 518.26	22%	$ 6,083
$ 16,488	$ 29,579	$ 2,458.56	24%	$ 16,488	$ 8,244	$ 14,790	$ 1,229.28	24%	$ 8,244	$ 8,763	$ 15,308	$ 1,107.86	24%	$ 8,763
$ 29,579	$ 36,996	$ 5,600.40	32%	$ 29,579	$ 14,790	$ 18,498	$ 2,800.32	32%	$ 14,790	$ 15,308	$ 19,017	$ 2,678.66	32%	$ 15,308
$ 36,996	$ 54,450	$ 7,973.84	35%	$ 36,996	$ 18,498	$ 44,679	$ 3,986.88	35%	$ 18,498	$ 19,017	$ 45,200	$ 3,865.54	35%	$ 19,017
$ 54,450		$ 14,082.74	37%	$ 54,450	$ 44,679		$ 13,150.23	37%	$ 44,679	$ 45,200		$ 13,029.59	37%	$ 45,200