How is the federal income tax withholding calculated?

1. Zachary Fox does not make any voluntary deductions that impact earnings subject to federal income tax withholding. He is married, files his tax return as married filing jointly, and his weekly gross pay was $1,162. When completing form W-4 Zachary checked box 2c, entered $2,000 in step 3 of the form, and left step 4 blank. 2. Calvin Bell makes a 401(k) retirement plan contribution of 6% of gross pay. He is single, claims two federal withholding allowances and one state withholding allowance, and his weekly gross pay was $417.93. 3. David Alexander makes a 401(k) retirement plan contribution of 12% of gross pay. He is single, claims one withholding allowance for both federal and state taxes, and his weekly gross pay was $4,050. 4. Michael Sierra contributes $50 to a flexible spending account each period. He is married, claims four federal withholding allowances and three state withholding allowances, and his weekly gross pay was $2.450 NOTE: For simplicity, all calculations throughout this exercise, both intermediate and final, should be rounded to two decimal places at each calculation. Publication 15-T (2020) 1: Zachary Fox Federal income tax withholding = $ State income tax withholding = $ 75.00 58.10 2: Calvin Bell Federal income tax withholding = $ State income tax withholding = $ 16.00 19.65 3 David Alexander x Federal income tax withholding = $ State income tax withholding = $ 178.20 4 Michael Sierra X Federal income tax withholding = $ State income tax withholding = $ 164.00 120.00