Martin is married (spouse does not work), two dependents who are under the age of 17. What is his federal income tax withholding under the following conditions? Assume that Martin has only one job or that step 2 of Form W-4 is not checked. Also, his employer uses the percentage method table for a manual payroll. Use the Percentage method tables for a manual payroll system. Required: a. Martin is paid semimonthly, and his gross pay is $3,622.58 per paycheck. b. Martin is paid monthly, and his gross pay is $6,712.97 per paycheck. c. Martin is paid weekly, and his gross pay is $4,605.25 per paycheck

2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later MONTHLY Payroll Period \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{STANDARDWithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4isNOTchecked)} & \multicolumn{4}{|c|}{FormW-4,Step2,Checkbox,WithholdingRateSch(UsetheseiftheboxinStep2ofFormW-4ISchech} \\ \hline \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} & \multicolumn{2}{|c|}{IftheAdjustedWageAmount(lineIh)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} \\ \hline At least- & But less than & & & & At least- & Butlessthan & & \\ \hline A & B & C & D & E & A & B & C & D \\ \hline \multicolumn{5}{|c|}{ Married Filing Jointly } & \multicolumn{4}{|c|}{ Married Filing Jointly } \\ \hline$0 & $2,092 & 50.00 & 0% & 50 & $0 & S1,046 & $0.00 & 0% \\ \hline$2,092 & $3,750 & $0.00 & 10% & $2,092 & $1.046 & $1,875 & $0.00 & 10% \\ \hline$3.750 & $8,846 & S 165.80 & 12% & $3,750 & $1,875 & $4,423 & $82.90 & 12% \\ \hline$8,846 & $16,488 & $777.32 & 22% & $8,846 & 54,423 & S 8,244 & $388.66 & 22% \\ \hline$16,488 & $29,579 & $2,458.56 & 24% & S 16,488 & $8,244 & $14,790 & $1,229.28 & 24% \\ \hline$29,579 & $36,996 & $5,600.40 & 32% & $29.579 & S14,790 & $18,498 & $2,800.32 & 32% \\ \hline$36,996 & $54,450 & $7,973.84 & 35% & S 36,996 & 518,498 & $27,225 & $3,986.88 & 35% \\ \hline$54,450 & & \$ 14,082.74 & 37% & S54,450 & $27.225 & & $7,041,33 & 37% \\ \hline \multicolumn{5}{|c|}{ Single or Married Filing Separately } & \multicolumn{4}{|c|}{ Single or Married Filing Separately } \\ \hline$0 & $1,046 & 50.00 & 0% & 50 & $0 & $523 & $0.00 & 0% \\ \hline$1,046 & $1,875 & $0.00 & 10% & $1,046 & $523 & 5938 & $0.00 & 10% \\ \hline$1,875 & $4,423 & $82.90 & 12% & $1.875 & 5938 & S 2,211 & $41.50 & 12% \\ \hline$4,423 & $8,244 & \$ 388.66 & 22% & $4,423 & $2,211 & $4,122 & $194.26 & 22% \\ \hline$8,244 & $14,790 & $1,229.28 & 24% & $8,244 & $4,122 & $7,395 & $614.68 & 24% \\ \hline$14,790 & $18,498 & $2,800.32 & 32% & S 14.790 & $7,395 & $9.249 & $1,400.20 & 32% \\ \hline$18,498 & $44,679 & $3,986.88 & 35% & $18,498 & $9,249 & $22,340 & $1,993,48 & 35% \\ \hline$44,679 & & $13,150.23 & 37% & $44,679 & $22,340 & & $6,575.33 & 37% \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{4}{|c|}{ Head of Household } \\ \hline$0 & $1,567 & $0.00 & 0% & $0 & $0 & $783 & $0.00 & 0% \\ \hline$1,567 & $2,750 & $0.00 & 10% & $1,567 & $783 & $1,375 & $0.00 & 10% \\ \hline$2,750 & $6,083 & $118.30 & 12% & $2.750 & $1,375 & $3.042 & $59.20 & 12% \\ \hline \end{tabular} 2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|c|}{ WEEKLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{STANDARDWithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4isNOTchecked)} & \multicolumn{4}{|c|}{FormW-4,Step2,Checkbox,WithholdingRateSch(UsetheseiftheboxinStep2ofFormW-4ISchech} \\ \hline \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} & \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} \\ \hline At least- & Butlessthan & & & & At least- & Butlessthan & & \\ \hline A & B & C & D & E & A & B & C & D \\ \hline \multicolumn{5}{|c|}{ Married Filing Jointly } & \multicolumn{4}{|c|}{ Married Filing Jointly } \\ \hline S0 & $483 & $0.00 & 0% & $0 & $0 & \$24l & $0.00 & 0% \\ \hline$483 & $865 & $0.00 & 10% & $483 & $241 & $433 & $0.00 & 10% \\ \hline$865 & $2,041 & $38.20 & 12% & $865 & $433 & $1,021 & $19.20 & 12% \\ \hline$2,041 & $3,805 & $179.32 & 22% & $2,041 & $1,021 & $1,902 & $89.76 & 22% \\ \hline$3,805 & $6.826 & $567.40 & 24% & $3,805 & S 1,902 & $3,413 & $283.58 & 24% \\ \hline$6,826 & $8,538 & $1,292.44 & 32% & $6,826 & $3,413 & $4,269 & $646.22 & 32% \\ \hline$8,538 & $12,565 & 51,840.28 & 35% & $8,538 & $4,269 & $6,283 & $920.14 & 35% \\ \hline S12,565 & & $3,249,73 & 37% & $12,565 & $6,283 & & $1,625.04 & 37% \\ \hline \multicolumn{5}{|c|}{ Single or Married Filing Separately } & \multicolumn{4}{|c|}{ Single or Married Filing Separately } \\ \hline 50 & $241 & $0.00 & 0% & $0 & $0 & $121 & $0.00 & 0% \\ \hline$241 & 5433 & $0.00 & 10% & $241 & $121 & $216 & $0.00 & 10% \\ \hline$433 & $1,021 & $19.20 & 12% & $433 & $216 & $510 & $9.50 & 12% \\ \hline$1,021 & $1,902 & $89.76 & 22% & $1,021 & $510 & S951 & $44.78 & 22% \\ \hline$1,902 & $3.413 & $283.58 & 24% & $1,902 & $951 & $1,706 & $141.80 & 24% \\ \hline$3,413 & $4,269 & $646.22 & 32% & $3,413 & $1,706 & $2,134 & $323.00 & 32% \\ \hline$4,269 & 510,311 & $920.14 & 35% & $4,269 & $2,134 & $5,155 & $459.96 & 35% \\ \hline$10,311 & & $3.034.84 & 37% & $10,311 & $5,155 & & S 1,517,31 & 37% \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{4}{|c|}{ Head of Household } \\ \hline 50 & $362 & $0.00 & 0% & $0 & 50 & S181 & $0.00 & 0% \\ \hline$362 & 5635 & 50.00 & 10% & $362 & $181 & $317 & $0.00 & 10% \\ \hline$635 & $1,404 & $27.30 & 12% & $635 & $317 & 5702 & $13.60 & 12% \\ \hline$1,404 & $2,022 & $119.58 & 22% & $1,404 & $702 & $1,011 & $59.80 & 22% \\ \hline$2,022 & $3.533 & $255.54 & 24% & $2,022 & $1,011 & $1,766 & $127.78 & 24% \\ \hline$3,533 & $4,38x & $618.18 & 32% & $3,533 & $1,766 & $2,194 & $308.98 & 32% \\ \hline$4,388 & $10,431 & $891.78 & 35% & $4,388 & $2,194 & $5,215 & $445.94 & 35% \\ \hline$10,431 & & $3,006.83 & 37% & $10,431 & $5,215 & & S 1,503.29 & 37% \\ \hline \end{tabular} 2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later MONTHLY Payroll Period \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{STANDARDWithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4isNOTchecked)} & \multicolumn{4}{|c|}{FormW-4,Step2,Checkbox,WithholdingRateSch(UsetheseiftheboxinStep2ofFormW-4ISchech} \\ \hline \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} & \multicolumn{2}{|c|}{IftheAdjustedWageAmount(lineIh)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} \\ \hline At least- & But less than & & & & At least- & Butlessthan & & \\ \hline A & B & C & D & E & A & B & C & D \\ \hline \multicolumn{5}{|c|}{ Married Filing Jointly } & \multicolumn{4}{|c|}{ Married Filing Jointly } \\ \hline$0 & $2,092 & 50.00 & 0% & 50 & $0 & S1,046 & $0.00 & 0% \\ \hline$2,092 & $3,750 & $0.00 & 10% & $2,092 & $1.046 & $1,875 & $0.00 & 10% \\ \hline$3.750 & $8,846 & S 165.80 & 12% & $3,750 & $1,875 & $4,423 & $82.90 & 12% \\ \hline$8,846 & $16,488 & $777.32 & 22% & $8,846 & 54,423 & S 8,244 & $388.66 & 22% \\ \hline$16,488 & $29,579 & $2,458.56 & 24% & S 16,488 & $8,244 & $14,790 & $1,229.28 & 24% \\ \hline$29,579 & $36,996 & $5,600.40 & 32% & $29.579 & S14,790 & $18,498 & $2,800.32 & 32% \\ \hline$36,996 & $54,450 & $7,973.84 & 35% & S 36,996 & 518,498 & $27,225 & $3,986.88 & 35% \\ \hline$54,450 & & \$ 14,082.74 & 37% & S54,450 & $27.225 & & $7,041,33 & 37% \\ \hline \multicolumn{5}{|c|}{ Single or Married Filing Separately } & \multicolumn{4}{|c|}{ Single or Married Filing Separately } \\ \hline$0 & $1,046 & 50.00 & 0% & 50 & $0 & $523 & $0.00 & 0% \\ \hline$1,046 & $1,875 & $0.00 & 10% & $1,046 & $523 & 5938 & $0.00 & 10% \\ \hline$1,875 & $4,423 & $82.90 & 12% & $1.875 & 5938 & S 2,211 & $41.50 & 12% \\ \hline$4,423 & $8,244 & \$ 388.66 & 22% & $4,423 & $2,211 & $4,122 & $194.26 & 22% \\ \hline$8,244 & $14,790 & $1,229.28 & 24% & $8,244 & $4,122 & $7,395 & $614.68 & 24% \\ \hline$14,790 & $18,498 & $2,800.32 & 32% & S 14.790 & $7,395 & $9.249 & $1,400.20 & 32% \\ \hline$18,498 & $44,679 & $3,986.88 & 35% & $18,498 & $9,249 & $22,340 & $1,993,48 & 35% \\ \hline$44,679 & & $13,150.23 & 37% & $44,679 & $22,340 & & $6,575.33 & 37% \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{4}{|c|}{ Head of Household } \\ \hline$0 & $1,567 & $0.00 & 0% & $0 & $0 & $783 & $0.00 & 0% \\ \hline$1,567 & $2,750 & $0.00 & 10% & $1,567 & $783 & $1,375 & $0.00 & 10% \\ \hline$2,750 & $6,083 & $118.30 & 12% & $2.750 & $1,375 & $3.042 & $59.20 & 12% \\ \hline \end{tabular} 2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|c|}{ WEEKLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{STANDARDWithholdingRateSchedules(UsetheseiftheboxinStep2ofFormW-4isNOTchecked)} & \multicolumn{4}{|c|}{FormW-4,Step2,Checkbox,WithholdingRateSch(UsetheseiftheboxinStep2ofFormW-4ISchech} \\ \hline \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} & \multirow{2}{*}{oftheamountthattheAdjustedWageexceeds-} & \multicolumn{2}{|c|}{IftheAdjustedWageAmount(line1h)is:} & \multirow{2}{*}{Thetentativeamounttowithholdis:} & \multirow[b]{2}{*}{Plusthispercentage-} \\ \hline At least- & Butlessthan & & & & At least- & Butlessthan & & \\ \hline A & B & C & D & E & A & B & C & D \\ \hline \multicolumn{5}{|c|}{ Married Filing Jointly } & \multicolumn{4}{|c|}{ Married Filing Jointly } \\ \hline S0 & $483 & $0.00 & 0% & $0 & $0 & \$24l & $0.00 & 0% \\ \hline$483 & $865 & $0.00 & 10% & $483 & $241 & $433 & $0.00 & 10% \\ \hline$865 & $2,041 & $38.20 & 12% & $865 & $433 & $1,021 & $19.20 & 12% \\ \hline$2,041 & $3,805 & $179.32 & 22% & $2,041 & $1,021 & $1,902 & $89.76 & 22% \\ \hline$3,805 & $6.826 & $567.40 & 24% & $3,805 & S 1,902 & $3,413 & $283.58 & 24% \\ \hline$6,826 & $8,538 & $1,292.44 & 32% & $6,826 & $3,413 & $4,269 & $646.22 & 32% \\ \hline$8,538 & $12,565 & 51,840.28 & 35% & $8,538 & $4,269 & $6,283 & $920.14 & 35% \\ \hline S12,565 & & $3,249,73 & 37% & $12,565 & $6,283 & & $1,625.04 & 37% \\ \hline \multicolumn{5}{|c|}{ Single or Married Filing Separately } & \multicolumn{4}{|c|}{ Single or Married Filing Separately } \\ \hline 50 & $241 & $0.00 & 0% & $0 & $0 & $121 & $0.00 & 0% \\ \hline$241 & 5433 & $0.00 & 10% & $241 & $121 & $216 & $0.00 & 10% \\ \hline$433 & $1,021 & $19.20 & 12% & $433 & $216 & $510 & $9.50 & 12% \\ \hline$1,021 & $1,902 & $89.76 & 22% & $1,021 & $510 & S951 & $44.78 & 22% \\ \hline$1,902 & $3.413 & $283.58 & 24% & $1,902 & $951 & $1,706 & $141.80 & 24% \\ \hline$3,413 & $4,269 & $646.22 & 32% & $3,413 & $1,706 & $2,134 & $323.00 & 32% \\ \hline$4,269 & 510,311 & $920.14 & 35% & $4,269 & $2,134 & $5,155 & $459.96 & 35% \\ \hline$10,311 & & $3.034.84 & 37% & $10,311 & $5,155 & & S 1,517,31 & 37% \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{4}{|c|}{ Head of Household } \\ \hline 50 & $362 & $0.00 & 0% & $0 & 50 & S181 & $0.00 & 0% \\ \hline$362 & 5635 & 50.00 & 10% & $362 & $181 & $317 & $0.00 & 10% \\ \hline$635 & $1,404 & $27.30 & 12% & $635 & $317 & 5702 & $13.60 & 12% \\ \hline$1,404 & $2,022 & $119.58 & 22% & $1,404 & $702 & $1,011 & $59.80 & 22% \\ \hline$2,022 & $3.533 & $255.54 & 24% & $2,022 & $1,011 & $1,766 & $127.78 & 24% \\ \hline$3,533 & $4,38x & $618.18 & 32% & $3,533 & $1,766 & $2,194 & $308.98 & 32% \\ \hline$4,388 & $10,431 & $891.78 & 35% & $4,388 & $2,194 & $5,215 & $445.94 & 35% \\ \hline$10,431 & & $3,006.83 & 37% & $10,431 & $5,215 & & S 1,503.29 & 37% \\ \hline \end{tabular}