For each employee listed, use the percentage method to calculate federal income tax withholding, assuming that each has submitted a pre-2020 Form W-4. Then calculate both the state income tax withholding (assuming a state tax rate of 5.0% of taxable pay, with taxable pay being the same for federal and state income tax withholding), and the local income tax withholding. Refer to Publication 15-T 2021 ( easily found online!!)

NOTE: For simplicity, all calculations throughout this exercise, both intermediate and final, should be rounded to two decimal places at each calculation.

1. Armand Giroux (single; O federal withholding allowances earned weekly gross pay of $1,500. For each period, he makes a 401(k) retirement plan contribution of 8% of gross pay. The city in which he works (he lives elsewhere) levies a tax of 1% of an employee's taxable pay (which is the same for federal and local income tax withholding) on residents and 0.60% of an employee's taxable pay on nonresidents. Federal income tax withholding = $ State income tax withholding = $ Local income tax withholding = $
2. Peter Quigley (married; 8 federal withholding allowances earned weekly gross pay of $2,350. He contributes $100 to a flexible spending account during the period. The city in which he lives and works levies a tax of 2.7% of an employee's taxable pay (which is the same for federal and local income tax withholding) on residents and 1.9% of an employee's taxable pay on nonresidents Federal income tax withholding = $ State income tax withholding = S Local income tax withholding = $

3: Eric Belanger (married; 4 federal withholding allowances) earned weekly gross pay of $1,275. He does not request that any voluntary deductions be made from his gross pay. The city in which he lives and works levies a tax of 1.5% of an employee's taxable pay (which is the same for federal and local income tax withholding) on both residents and nonresidents. Federal income tax withholding = $ State income tax withholding = Local income tax withholding =

Christopher Martin (single; 4 federal withholding allowances) earned weekly gross pay of $2,780. He pays $85 to a cafeteria plan during the period. The city in which he works levies a tax of $7/week on employees who work within city limits

1. Federal income tax withholding = $ State income tax withholding = Local income tax withholding =