Exhibit 9-1
Exhibit 9-2
Find the amount of income tax withheld from Karen's semimonthly gross paycheck of $1,337.50 using the percentage method tables in Exhibit 9-1 and Exhibit 9-2 from your text. Karen is married and claims 4 withholding allowances. O $16.49 O $37.75 O $92.48 O $99.50 EXHIBIT 9-1 Percentage Method Amount for One Withholding Allowance Payroll Period Weekly Biweekly Semimonthly Monthly Quarterly Semiannually Annually ..., Daily or miscellaneous (each day of the payroll period) One Withholding Allowance $ 79.80 159.60 172.90 345.80 1,037.50 2,075.00 4,150.00 16.00 TABLE 1WEEKLY Payroll Period (a) SINGLE person (including head of household) (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $71. ..$0 Not over $222 $0 Over But not over- of excess over, Over But not over- of excess over- $71 -$254 $0.00 plus 10% -$71 $222 -$588 $0.00 plus 10% -$222 $254 -5815 $18.30 plus 12% -$254 $588 _$1,711 $36.60 plus 12% --$588 $815 $1,658 ..$85.62 plus 22% -$815 $1,711 -$3,395 .....$171.36 plus 22% $1,711 $1,658 -$3,100 $271.08 plus 24% $1,658 $3,395 -$6,280 $541.84 plus 24% $3,395 $3,100 -$3,917 $617.16 plus 32% -$3,100 $6,280 -$7,914 $1,234.24 plus 32% - $6,280 $3,917 -59,687 $878.60 plus 35% -$3,917 $7,914 -511,761 $1,757.12 plus 35% -$7,914 $9,687 $2,898.10 plus 37% -$9,687 $11,761 $3,103.57 plus 37% $11,761 TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of household) (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is Not over $142 $0 Not over $444. $0 Over But not over of excess over- Over But not over- of excess over- $142 -5509 ..$0.00 plus 10% -$142 $444 -$1,177 ..50.00 plus 10% -$444 $509 -$1,631 $36.70 plus 12% -$509 $1,177 - $3,421 $73.30 plus 12% _$1,177 $1,631 -$3,315 ..$171.34 plus 22% -$1,631 $3,421 -$6,790 $342.58 plus 22% -$3,421 $3,315 $6,200 .$541.82 plus 24% $3,315 $6,790 $12,560 $1,083.76 plus 24% - $6,790 $6,200 -$7,835 $1,234.22 plus 32% -$6,200 $12,560 $15,829 $2,468.56 plus 32% -$12,560 $7,835 -$19,373 $1,757.42 plus 35% -$7,835 $15,829 $23,521 $3,514.64 plus 35% $15,829 $19,373 $5,795.72 plus 37% -$19,373 $23,521 ..$6,206.84 plus 37% -$23,521 TABLE 3-SEMIMONTHLY Payroll Period (a) SINGLE person (including head of household) (b) MARRIED person- If the amount of wages (after If the amount of wages subtracting withholding The amount of income tax (after subtracting The amount of income tax allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $154. .$0 Not over $481 $0 Over But not over- of excess over, Over But not over- of excess over- $154 -$551 .$0.00 plus 10% -$154 $481 $1,275 $0.00 plus 10% $481 $551 -$1,767 $39.70 plus 12% -$551 $1,275 -$3,706 $79.40 plus 12% $1,275 $1,767 -$3,592 $185.62 plus 22% -$1,767 $3,706 -57,356 $371.12 plus 22% -$3,706 $3,592 -$6,717 $587.12 plus 24% -$3,592 $7,356 $13,606 $1,174.12 plus 24% - $7,356 $6,717 -$8,488 $1,337.12 plus 32% -$6,717 $13,606 $17,148 $2,674.12 plus 32% $13,606 $8,488 -$20,988 $1,903.84 plus 35% -$8,488 $17,148 -$525,481 $3,807.11 plus 35% -$17,148 $20,988 ..$6,278.81 plus 37% -$20,988 $25,481 $6,724.11 plus 37% -$25,481 TABLE 4MONTHLY Payroll Period (a) SINGLE person (induding head of household) (b) MARRIED person, if the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $308 $0 Not over $963. $0 Over But not over- of excess over- Over But not over- of excess over- $308 $1,102 ..$0.00 plus 10% -$308 $963 -$2,550 ......$0.00 plus 10% $963 $1,102 -$3,533 $79.40 plus 12% $1,102 $2,550 -$7,413 $158.70 plus 12% -$2,550 $3,533 -$7,183 $371.12 plus 22% -$3,533 $7,413 -$14,713 $742.26 plus 22% -$7,413 $7,183 -$13,433 $1,174.12 plus 24% -$7,183 $14,713 $27,213 $2,348.26 plus 24% -$14,713 $13,433 -$16,975 $2,674.12 plus 32% -$13,433 $27,213 $34,296 $5,345.26 plus 32% -$27,213 $16,975 -$41,975 $3,807.56 plus 35% $16,975 $34,296 $50,963 $7,614.82 plus 35% -$34,296 $41,975. $12,557,56 plus 37% $41,975 $50,963 $13,448.27 plus 37% $50,963 LE
