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how to compute federal withholding tax using percentage. I keep getting stuck on step 6 9 See Below) 1. Total wage payment $800.00 2. One

how to compute federal withholding tax using percentage. I keep getting stuck on step 6 9 See Below)

1. Total wage payment $800.00
2. One allowance $77.90
3. Allowances claimed on Form W-4 2
4. Multiply line 2 by line 3 $155.80
5 Amount subject to withholding (subtract line 4 from line 1) $644.20
6. Tax to be withheld on $644.20 from Table 1single person, Table Link $81.23

Explanation for step 6:

Go to Table 1 (a) Single Person

$644.20 is OVER $222 BUT NOT OVER $767 so to compute amount to withhold

$17.90 plus $15% of Excess over $222

Computation: $17.90 + 15% (644.20-222) = $17.90 + 63.33 = $81.23

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