Lewis is single with one allowance. He has gross weekly earnings of $525.00. He can deduct $70.19 from his gross earnings for the allowance. Use the percentage method table to find the amount of weekly federal income tax withheld.

Tables for Percentage Method of Withholding (For Wages Paid in 2010) TABLE 1 -WEEKLY Payroll Period (a) SINGLE person (including head of household)- (b) MARRIED parson- If the amount of wages (after subtracting withholding allowances) The amount of income tax If the amount of wages (after to withhold is: subtracting withholding allowances) is: The amount of income tax to withhold is: Not over $1 16 . . . . . . . . . . . . . . .$0 Not over $264 . . . . . . . . . . . . .$0 Over - But not over - of excess over - Over - But not over - of excess over- $116 -$200 10% -$116 $264 -3471 10%% $200 $603 -$264 $693 $3.40 plus 15%% $200 $471 $1,457 - $1.302 -402.35 plus 25% $20.70 plus 15% -5471 61.302 -$603 - 61.624 $1.457 $1,808 $234 60 plus 27% -$1.302 31.809 $160 60 plus 25% - 52.906 $256.60 plus 27% $1.457 $1.624 - 51.607 $921.54 plus 30%% -$1.624 61.687 - 63.344 $340.44 plus 28% $2,306 82.789 - $2,709 $41 2 30 plus 25%% -$1.809 -51.687 $3.344 $4.173 - $7.225 $804 40 plus 33%% -$3.344 $4.173 $513.14 plus 26% -$2.306 $7.435 $7,225 . $2 085. 13 plus 35% - $7,225 $7,335 .. $900.$6 plus 93%% - 62 789 $1 044.12 plus 35% -$4.173 - $7,335