Figure 1.9 Example 4-8 Mandi Robinson, married filing jointly, earns a monthly salary of $2,400. She also receives a quarterly bonus on sales that exceeds her quota. For the first quarter, her bonus amounts to $4,600. Robinson's employer pays her the regular monthly salary and the bonus together on her March paycheck. The withholding for the March pay is computed on the total amount of $7,000 ($2,400 + $4,600). Using Wage Bracket Tax Table B, the amount to withhold is $556. Example 4-9 From the above example, if you indicate separately on Robinson's paycheck stub the amount of each payment, the amount of federal income tax to be withheld is computed as follows: Regular monthly earnings Quarterly bonus Totals Taxes Withheld $2,400 $32.00 (from wage-bracket tax tables"). 4,600 1,012.00 ($4,600 x 22%) $7,000 $ 1,044.00 The calculation of Robinson's federal income tax for the quarter would be computed as follows: Taxes Withheld Regular monthly earnings Quarterly bonus $2,400 $32.00 x 3 months- 4,600 $96.00 (from wage-bracket tax table B") 1,012.00 ($4,600 x 22% ) The percentage table could also be used.. $1,108.00