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2020 State of Nebraska Payroll Project Bugeater's Corporation Federal EIN: 47-9876543 Nebraska ID: 20-658790 Nebraska Unemployment Account #97531 (Rate 4.5%) 2025 National Championship Drive Lincoln Nebraska, 68501 Phone: (402)444-2018 Fax: (402)444-2000 bugeatercorp@red.com The following data for the Bugeaters Corporation relates to the payroll for the week ended December 31, 2020. Pay date is also December 31, 2020. Employee Hours Status Rate Weekly Salary Lue, T. Green, A Hipp. I.M. Sweet, Redwine, Copeland, Burkhead, R. Shields, S. Larson, 48 42 44 36 45 22.00 19.00 23.00 18.00 MS SO M2 S2 SO M3 MI S1 M4 Federal State Income Income Simple Tax Tax IRA TBD TBD 4.096 TBD TBD 2.5% TBD TBD 3.5% TBD TBD NA TBD 3.0% TBD TBD 6.0% TBD TBD NA TBD TBD 7.0% TBD TBD NA Group YTD Life (12/24/20) Insurance Wages 21.00 39,490.00 19.50 52,450.00 21.50 45,680.00 18.00 3,280.00 20.00 53,200.00 27.50 142,800.00 17.25 5,200.00 31.50 175,950.00 19.50 8,300.00 20.00 TBD 2,800.00 35 23.00 3,450.00 41 20.00 Nebraska Payroll Project 1 Handout Page 1 The Payroll Register is divided into 3 sections: Earnings - Using the information provided here, complete the earnings section first. The 2 salaried people just put then salary in the Total Regular Earnings column, they will have 40 regular hours. Only 40 hours goes in the Regular Hours column. Don't forget to complete the Totals row. Deductions - you need to complete all deduction columns (information is found below) OASDI and Hl are withheld at their respective rates of 6.2% and 1.45%. The OASDI wage cap is $137,700. There is no wage cap for HI. YTD Wages are given. (Chapter 3) o Federal Income Tax and State Income Tax will be affected by the SIMPLE contribution. (Subtract SIMPLE before calculating the tax withheld. (Chapter 4) . You will use the Wage Bracket Method for most employees, the Percentage Method has to be used for 2 employees. A checklist of steps for both methods are included in the Federal Withholding file in Canvas. FIT: Use the Federal Tax Table available in Canvas. . SIT: Use the Nebraska Tax Table available in Canvas. o The Simple IRA amounts are listed. This is the % of gross income to be withheld. o Group Insurance amounts are given (this deduction does not affect any tax calculations). o Start with Check # 1954. Taxable Earnings: Only list the wages that are taxable, calculate the tax on THE ER Taxes row. O OASDI O HI O FUTA ($7,000 limit, .6%) (Chapter 5) SUTA ($9,000 limit, 4.5%) (Chapter 5) Nebraska Payroll Project 1 Handout Page 2 BUGEATER'S CORPORATION PAYROLL REGISTER FOR PAY PERIOD ENDING: December 31st, 2020 OVERTIME EARNINGS W-4 Status REGULAR EARNINGS Regular Hourly Total Hours Rate Regular Total Earnings OT Hours OT Rate OT Amount Name Lue, T Green, A Hipp, L.M. Sweet. J Redwine, J. Copeland, I Burkhead, R. Shields, s Larson, J. TOTALS Net Pay Check # BUGEATER'S CORPORATION PAYROLL REGISTER FOR PAY PERIOD ENDING: December 31st, 2020 DEDUCTIONS OASDI Simple Total Nane Tax HI Tax FIT SIT IRA Group Ins Deductions Lue, T Green, A. Hipp, IM Sweet, J Redwine, J. Copeland, 1 Burkhead, R. Shields, S Larson, J. TOTALS OASDI TAXABLE EARNINGS HI FUTA SUTA Name Lue, T Green, A. Hipp, L.M. Sweet, J Redwine, J. Copeland, 1 Burkhead, R. Shields, s Larson, J. TOTALS Tax Rates: ER Taxes: PR Nebraska Payroll Project 2 methods of calculating the amount of FIT to withhold from an employee's paycheck: STEP 1: STEP 2: PERCENTAGE METHOD Determine the amount of Gross Wages earned. Multiply the # of allowances claimed by the amount of the allowance for the appropriate pay period (Table of Allowance Values). Subtract the allowance claimed (Step 2) from the Gross Wages earned (Step 1). Determine Withhold Tax on the Excess Wages from Step 3. This will be a % of the excess over the top-end limit plus the set amount on that line. STEP 3: STEP 4: WAGE BRACKET METHOD STEP 1: STEP 2: STEP 3: Select the withholding table that applies to the employee's marital status and pay period. Locate the wage bracket (at least...but not over). Slide to the right to find # of allowances and then withhold that amount in the table. USE .it 2020 Percentage Method Tables for Automated Payroll Systems STANDARD withholding Mate Schedules Form W-4, Step 2. Checkbox, Withholding hate Schedules (Uses the Form Wistrom 2019 or earter, or the Form W-40 (Use these if the Form W-4 is from 2020 or wter and the box in Step 2011 from 20 or later and the box in rep 2 of Form W4 is NOT Chacked For W-4 IS checked the Adjust Annual of the Ir the Adjusted Annual Wage Amouni gine 2a) The of the amount ! Wage Amount (line 2a) The amount that tentative the Adjyded tentative the less The Adjud amount to Plus this Annur Wage But less amount to Plus this Annual Wage At least withhold ist percentage ends At least than withhold is percentage-exceeds- D B D E Married Filing Jointly Married Filing Jointly $0 $11.90 30.00 $0 30 $12.400 $0.00 0% 30 $11,000 $31. So $0.00 10% $11.900 $12,400 $22.275 30.00 10% 512400 $31,650 $92,150 31,975.00 124 $31.650 $22275 $52525 $987 50 12% 522275 592.160 $182.950 59.235.00 $92.150 $52.125 $97.925 34,617 50 224 $12.525 $182950 $338,500 $99.211.00 $182,960 897.925 $175.700 $14,605 50 $97.925 $335.500 $426,600 4 543.00 324 $338,500 $175,700 3219.750 533 27150 $175,700 $420,600 5633950 $94.Yas.og $426,600 $219.750 $33,425 $47,36750 $219.750 5633,950 $167.347 $633,950 $323,425 $63.663.75 $325,425 Single or Married Filling Separately Single or Married Filing Separately $0 $0.00 0% $3,800 $0) 50 $5.200 0% $0.00 50 $3,800 $13,675 $0.00 10% $3,600 $6,200 $11,138 $0.00 10% $6.200 $13,675 $43,925 5987.50 12 $13.675 $11.138 $26,263 5483.75 12% $11.130 $43,025 $89,325 $4.617,50 22% $26.260 548.963 52.308.75 $26,263 589.325 $167.100 $14,605.50 5.59.325 $87.450 57,302.75 24% S.963 $211.60 $167.100 $33.271.50 $87.850 $167.100 $87,850 $100.875 $16.605.75 $211,150 $527200 35% $47,367.50 $109,875 $211.150 $265.400 $100,875 $23,683.75 35% $522,200 $156.235.00 $522 200 $265.400 $78.117.50 37 $265.400 37% 0% 0% 10% 12% 10 $0 $10.050/ $24.150 $63.760 315/550 $175.350 5/17 400 $528,450 Head of Household $10,050 $0.00 $24.150 50 00 $63.750 $1.410.00 $95.550 $6.162.00 5173,350 $13.158.00 $217,400 $31.830.00 $528,450 $45.926.00 $154.793.50 12% 22% 24% 32% 35% 37% 50 $10,050 $24,150 $63.750 $95.550 173.350 Sk 17,400 $528,450 50 59,325 $16,375 $36.175 $52.075 $90,975 $113,000 Head of Household $9,325 $0.00 $16,375 50.00 $36,175 $705.00 $52.075 $3,061.00 $90,075 $6.579.00 $113,000 $15.915.00 $268 525 $22.963.00 $77.396.75 $0 $9325 $16.375 $36.175 $52,075 $90,975 $113,000 $268,525 32% 35% Publication 15-T (2020 Butless At least 0170 5230 1280 3290 2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 Later WEEKLY Payroll Period the Adjusted Wage Married FingJointly Head of Household Single Married Fuing Separately Form W-4 Sep 2 For W 4. Step 2 For W-4. Step 2 Standard Checkbox Standard Checkbox Standard Checkbox withholding withholding withholding withholding The Toate Wholding Amonti $0 5120 50 50 $120 50 SO BO SO 3130 3130 90 50 50 51 $140 50 30 50 SO $160 $150 $0 SO SO SO 3 $150 $160 10 $0 50 34 $150 5170 $0 SO $0 30 55 30 $180 $0 $0 $0 $0 $180 $190 30 $0 $1 30 ST $190 5200 30 $0 $0 $2 59 $200 5210 $0 SO 59 SO 5210 5220 50 $4 SO $10 5220 5230 30 SO 55 30 $11 5240 $ 50 $0 $6 512 $240 $250 50 $7 $1 $13 $250 $260 52 50 $14 2 $260 $270 53 $0 3 $16 $0 $270 so $0 $10 $4 $17 5280 90 $18 SO $5 $11 $5 $290 $300 30 SO 512 56 $19 $300 $310 $0 512 $7 520 $310 $22 $0 3320 $320 $330 $23 $ $0 $$ $15 $9 $330 $340 $0 $10 $16 $24 $10 $340 $11 $0 5350 $25 $17 $11 $360 $350 $0 $12 $0 $12 $18 $ $360 $370 $28 $13 $13 $1 $20 5380 $14 $370 $16 521 520 530 $15 3390 $15 522 $3 $390 $18 $400 $4 $31 $23 $16 $400 $17 $410 517 $5 $24 $420 $410 $34 36 $18 $18 $20 $19 $420 $35 $7 $430 $27 $19 $38 $440 $20 $20 SO 58 $28 59 $21 $21 $29 $450 $37 5450 $ $460 $22 $10 $22 530 523 5:23 $11 $470 $40 $33 $25 5470 $41 $12 $480 534 $26 $42 $26 $13 $490 $1 $27 $35 $14 $2 $500 $490 $27 $15 $20 $30 $ $20 $500 $510 $20 $16 $29 $35 5520 $47 $510 $39 31 $17 $49 $530 $31 $18 $32 $40 $6 $51 $32 $540 $530 $19 $53 $41 $540 $7 $33 $550 $34 $20 $42 $55 $550 $35 $21 $58 $44 $9 $35 $560 $45 537 $22 360 $500 $570 $10 $23 $38 $38 $46 562 $590 $580 $11 $24 $39 $30 $64 $47 5600 $12 5590 $48 $40 $60 $600 $40 $610 $13 $50 $26 $41 $41 $60 $610 $14 $620 $43 $51 $27 $43 $71 $15 $620 $630 $28 $44 $52 $73 $630 $44 $640 $16 $20 $45 $53 $75 5540 $45 $650 $17 $30 $46 $54 $46 377 $10 $660 5550 $31 547 $47 $56 580 $19 $670 $660 $33 $49 $82 $57 $49 $20 5680 $870 $34 $50 584 $58 $50 $21 5690 $680 $51 $59 $35 $51 $86 $700 5690 $36 $80 $61 $62 $700 $710 $53 $84 $37 $91 $53 $24 $720 5710 $39 $66 $93 555 $55 $730 $720 $25 $40 $95 $36 $730 $56 $26 5740 $97 $70 $57 $27 $750 $41 5740 $42 $72 $750 $760 $28 98888888888888888888888888888888888888888 $430 5440 $520 1560 3570 556 $57 $50 Publication 15-T (2020) Page 8 sete 583 344 3116 $156 $150 $1.050 $61 3101 2020 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later WEEKLY Payroll Period the Adjusted Wage Amounting Married in Jointly Head of Household Single or Married Filing Separately Form W4 Sep 2 Form W-4, Step 2 For W-4, Step 2 Standard Checkbox Standard Checkbox Standard Checkbox But withholding witholding withholding witholding withholding Alles than The Tentative withing Amat $780 5770 529 Sse $43 $75 350 5102 $770 $780 $30 $61 $780 361 545 577 $31 5104 370 $62 548 $79 302 $100 5790 $200 $32 $63 547 33 $100 SOOD 581 sa10 $13 $64 5820 $14 $65 586 365 5113 $820 5830 $35 $67 $51 $88 567 $115 3830 $840 $38 $88 $52 SRO S8 $117 5840 580 $37 $89 $53 $92 $69 $119 5850 5860 $38 $70 $54 304 $70 500 5870 $71 $55 397 $71 $124 5870 5010 $40 $73 $57 $99 $73 5126 5880 3830 $58 $74 $101 $74 $120 $890 $900 $43 $75 $50 $103 $75 5130 $900 $910 $76 $60 5105 $26 $910 $920 $45 $77 361 $100 $77 $135 $120 $930 $40 $70 $110 $137 $930 $940 500 $112 580 $130 $940 $950 $49 $81 5114 $81 $141 5950 $960 $50 $82 S 566 S960 $970 $51 $83 867 $110 SB3 $140 5970 5940 $52 $85 569 $123 585 $140 5960 5990 $53 S80 $70 $123 SBS $150 $990 $1,000 $55 $87 571 $125 $87 $153 $1,000 $1,010 556 $127 $1,010 $1,020 $57 $90 $73 $139 $90 $1,020 $1,030 $58 $92 $75 $132 $92 $160 $1,030 $1.000 $59 $94 $78 $135 $163 $1,040 $96 $77 $137 $96 $165 $1.050 $62 51 060 $90 $78 $99 $139 $168 $1.060 $1,070 $63 $101 $79 $142 $170 $1,070 51,080 $64 $100 581 $144 $103 $172 $1,080 $1.090 $65 $105 $82 $147 $105 $175 $1.090 $1,100 $67 $107 $149 $107 $177 $1,100 $1,110 Se $110 $34 $151 $110 $180 $1,110 $1,120 $69 $112 $85 $154 $112 $182 $1,120 $1,130 $70 $114 $87 $150 $114 $184 $1,130 $1,140 $71 $116 $88 $159 $116 $187 $1,140 $1,150 $73 $118 $89 $161 $118 $189 $1,150 $1,160 $74 $90 $163 $192 $1,160 $1,170 $75 $123 $91 $106 $123 $194 $1,170 $1,180 $78 $125 $93 $168 $125 $196 $1,180 $1,190 $77 $127 $171 $127 $199 $1,190 $79 $129 $95 $173 $129 5201 $1,200 51210 $80 $132 $06 $133 $204 $1,210 $1,220 $81 $97 $178 $134 $200 $1,230 $1,220 $82 $135 $99 $180 $130 $200 $1.230 $1.240 $83 $138 $100 $183 $136 $211 $1.240 $1,250 $85 $140 $101 $185 $213 $1,250 $1260 586 $143 $102 $187 $143 $216 $1,260 $1,270 $87 $145 $103 $100 $145 5218 $1,270 $1,280 $88 $147 $105 $192 $147 $220 $.99 $1.280 $1.290 $149 $106 $195 $223 $1,290 $1,300 $91 $151 $107 $197 $151 $225 51 300 $1,319 $92 $154 $105 $199 $154 $228 $1,310 $1,320 $93 $150 $109 $202 $156 $230 $1,320 $1,330 $94 $158 $111 5204 $158 $232 $1,330 $1,340 $95 $160 $112 $207 $160 $235 $1,340 $1,350 $97 $162 $113 $209 $162 $237 $1,350 $1,360 $98 $165 $114 $211 $165 $240 $1,360 $1,370 $99 $167 $115 $214 $167 $242 $1,370 $1,360 $100 $169 $117 $210 $169 $244 $1,380 $1,390 $101 $171 $210 $118 $171 $247 $1,390 $1,400 $103 $173 $119 $221 $173 $249 $1,400 $1,410 $104 $176 $122 $223 $176 $252 $121 $121 $1.200 $134 $140 $149 Page 9 Publication 15-T (2020) $184 Star $137 5271 1250 1280 31.570 $1.600 $127 1220 $1,620 $307 2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later WEEKLY Payroll Period if the Adjusted Wage Amourine 1 Married Filing Jointly Head of Household Single or Married Filing Separately Form W-4. Sep 2 For W.4, Step 2 FormW-4, Step 2 Standard Checkbox Standard Checkbox Standard Checkbox withholding BE withholding withholding withholding wholding withholding ALL! The Tortative Withholding Amount is $1,410 $1,420 S105 $178 5226 $124 $178 5254 $1,420 $1,430 $100 $180 $180 $126 $1,430 $256 $1,440 $107 $182 $128 $231 $182 $259 $1.440 $1.450 $109 $130 $233 $150 $261 $1.450 $1466 $110 $133 $1,460 $1,470 $180 $135 $238 $180 $266 $1.470 $1,480 $191 $240 3191 $260 $1,480 $1,490 $113 $193 $139 $193 $1,400 $1,500 $115 $195 $141 245 $195 $273 $1,500 $1,510 $116 $100 $144 $247 $199 $278 $1,510 $1.520 $117 $200 $140 $200 5278 $1,520 $1.530 $118 $202 $148 $202 $1,530 51,540 $119 $204 $150 5255 $204 5283 $1.540 $1,550 $121 $206 $152 $257 $206 $285 $1.550 $1,550 $122 $209 $156 5259 $209 $288 $1.560 $1,5TO $123 $211 $157 $262 $211 3290 $1.580 $124 $213 $150 $264 5213 $292 $1,580 $1.500 $125 $215 $161 $267 $215 $295 $1,500 $217 $163 $269 5217 $297 $1.000 $1.610 $128 $220 5166 $271 $300 $129 $222 $168 $274 $222 $302 51.620 $1.630 $130 5224 $170 275 $304 $1,640 $131 $226 $172 $279 $226 $1,640 $1,650 3133 $228 $174 $281 $300 $1,650 $1.650 $194 $231 $177 $283 $231 $312 $1,660 $1,670 $135 $233 $179 $256 $314 $1,670 $1,680 $136 5236 $181 5288 $235 $316 $1.680 51.690 $137 5237 $237 $319 $1,690 $1,700 $139 $239 $185 3203 $230 $322 $1 710 $140 $242 $18 $295 $242 $325 $1,710 $1,720 $141 $244 $190 $200 $244 $328 $1,720 $1,730 $142 $246 $300 5246 $331 $1,730 $1,740 $143 $248 $194 5303 $248 $335 $1,740 $1,750 $145 $250 $196 $305 $250 $338 $1,750 $1,760 $140 $199 $308 5253 $1,760 $1,770 $147 $201 $255 $344 $1,770 $1,780 $148 $257 $203 $314 $257 $347 51.780 $1,790 $149 $250 $205 $317 $259 $351 $1.790 $1,800 $151 $261 $207 $321 $261 $354 $1,800 $1,810 $152 $204 $210 $324 $264 $357 $1,810 $1,820 $153 $266 5212 $327 $266 $360 $1.820 $1.830 $154 $268 $214 $330 $250 $363 $1,830 $1,840 $155 $270 $216 $333 $270 5367 $1,840 $1,850 $157 $272 $218 $337 $272 $370 $1.850 $1.860 $275 $221 $340 $275 $373 $1,850 $1,870 $150 $277 $223 5343 $277 $376 $1,870 $1,880 $160 $279 $225 $346 5279 $379 $1.880 $1.890 $161 $281 $227 $349 5281 $383 $1,890 $1.000 $163 $284 5229 $353 $284 $386 $1,900 $1,910 $164 $286 $232 $356 $286 $389 $1,910 $1,920 $165 $289 $234 $350 $289 $392 $1,920 $1,930 $160 $291 5236 $362 $291 $395 51,510 $1,630 5233 $291 51.700 $192 $255 $311 Publication 15-T (202 Page 10 10362020 Copeland's FIT Calculation vse to help calculate Shields FT) Payroll Accounting (ACCT-2050 WON 2020FA Copeland's FIT Calculation (use to help calculate Shield's FIT) Copeland's FIT Calculation YTD plus current taxable wages: Withholding Allowances (80.80 x 3 x 52) Use this amount in Married Column Subtract the first number Amount of Excess Percentage listed in row Tax on Excess Additional Tax Total tax for year Divided by number of payperiods FIT to withhold in current payperiod 145,432.00 (12,604.80) 132,827.20 (97.925.00) 34,902.20 24% 8,376.65 14,605.50 22,982.15 52.00 441.96 Nebraska Income Tax Withholding Percentage Method Tables (For Wages Pald On or After January 1, 2017) Remember: The appropriate income tax withholding allowance value must first be subtracted from the wage amounts before using these tables (soo page 8). TABLE 1-WEEKLY Payroll Period a. SINGLE Person-Including Head of Household b. MARRIED Person-Including Surviving Spouse If the amount The Nebraska income If the amount The Nebraska income of wages is: tax withheld is: of wages is: tax withheld is: Not over $ 57 $0.00 Not over $ 137 50.00 Over But not over of cossover But not over of excess over $ 57 105 0.00 plus 2.26% 57 $ 137 204 0.00 plus 2.26% 137 105 342 1.08 plus 3.22% 105 204 508 1.51 plus 3.22% 204 342 496 8.71 plus 4.91% 342 soa 790 11.30 plus 4.91% 50B 496 629 16.27 plus 6 20% 496 790 981 25.15 plus 6 20% 790 629 24.52 plus 6.59% 629 981 1.300 36.99 plus 0.59% 981 1,182 60.96 plus 6.95% 1,182 1,300 58.01 plus 6.95% 1.300 1,182 TABLE 2-BIWEEKLY Payroll Period a. SINGLE Person-Including Head of Household b. MARRIED Person-Including Surviving Spouse If the amount The Nebraska income If the amount The Nebraska income of wages is: tax withheld is of wages is: tax withheld is: Nor over $ 114 $0.00 Nor over $ 273 $0.00 Over- But not over of excess over Over But not over of excess over $ 114 211 0.00 plus 2.26% $ 273 408 0.00 plus 2.26% 273 211 684 2.19 plus 3.22% 211 408 1.016 3.05 plus 3.22% 408 684 992 17.42 plus 4.91% 684 1,016 1,581 22.63 plus 4.91% 1,016 992 1.259 32.54 plus 6.20% 992 1,581 1.961 50.37 plus 6.20% 1,581 1,259 2.364 49.09 plus 6.59% 1,259 1.961 2,601 73.93 plus 6.59% 1,961 2.364 121.91 plus 6.95% 2,364 2,601 116.11 plus 6.95% 2,601 114 TABLE 3 - SEMIMONTHLY Payroll Period a. SINGLE Person-Including Head of Household b. MARRIED Person-Including Surviving Spouse If the amount The Nebraska income If the amount The Nebraska income of wages is: tax withheld is: of wages is: tax withheld is: Nor over $ 124 $0.00 Not Over $ 296 $0.00 Over But not over of excess over Over: But not over of excess over- $ 124 228 0.00 plus 2.26% 124 $ 296 0.00 plus 2.26% 296 228 741 2.35 plus 3.22% 228 442 1,101 3.30 plus 3.22% 442 741 1.074 18.87 plus 4.91% 1,101 1,713 24.52 plus 4.91% 1.101 1.074 1.364 35.22 plus 6.20% 1.074 1,713 2,125 54.57 plus 6.20% 1.713 1,364 2,561 53.20 plus 6.59% 1,364 2.125 2,818 80.11 plus 6.59% 2,125 2,561 132 08 plus 6.95% 2,561 2.818 125.78 plus 6.95% 2,818 442 TABLE 4 - MONTHLY Payroll Period a. SINGLE Person-Including Head of Household b. MARRIED Person-Including Surviving Spouse If the amount The Nebraska income If the amount The Nebraska income of wages is: tax withheld is: of wages is: tax withheld is: Not over $ 248 $0.00 Not over $ 592 $0.00 Over But not over of excess over Over But not over of excess over. $ 248 457 0.00 plus 2.26% 248 $ 592 884 0.00 plus 2.26% 592 457 1,483 4.72 plus 3.22% 457 884 2,202 6.60 plus 3.22% 884 1.483 2,148 37.76 plus 4.91% 1,483 2,202 3,425 49.04 plus 4.91% 2,202 2,148 2.728 70.41 plus 6.20% 2,148 3,425 4.249 109.09 plus 6.20% 3,425 2,728 5.123 106.37 plus 6.59% 2,728 4,249 5,635 160.18 plus 6.59% 4,249 5,123 264 20 plus 6.95% 5,123 5,635 251.52 plus 6.95% 5,635 O SR88 0 O 0 OOO 584 4,13 OOOOOOOO o 9 2:38 Ooooooo 2 7.36 Nebraska Income Tax Withholding Wago Bracket Table Single Persons --Weekly Payroll Period (For Wages Paid on or After January 1, 2017) the wees are And the number of income tax withholding allowances claimed is 0 But less 1 2 3 5 6 7 9 10 At least than The amount of Nebraska income tax to be with held must be 0 0 0 D 0 50 a 0 0 0 O 0 0 70 O D 0 0 0 0 D 0 30 90 0.60 0 0 0 o 0 0 0 100 0 0 0 0 0 D D 100 110 1.08 O 0 0 110 120 1.40 0 O 0 0 0 0 O 120 130 0 1.72 0.50 O D O 0 0 D 130 140 205 91 0 D 0 0 140 150 2.37 1.15 0 O O a 0 0 150 2.69 1. 0.51 TO 0 D 0 180 170 3.01 1.80 0.74 o a 0 0 0 170 180 333 2.12 0.06 ) D 0 O 0 D 180 190 3.66 1.23 0 0 O 0 0 0 190 200 393 2.78 1.55 0.55 D o 0 0 o 200 270 4.30 187 09 0 0 210 220 462 3.41 2.10 1.02 O 0 220 230 4.94 3.73 2.52 1.30 o 0 230 240 527 4,05 2.84 1.63 0.62 o 240 250 4,37 3.16 1.95 5.59 084 0 250 260 50 4.70 2 27 1.07 O 260 270 6.23 5.02 3.80 2.59 1.30 0 270 280 6.56 291 1.70 0.67 0 0 200 290 88 5.66 4.45 324 2.02 0.89 0 O 280 300 7.20 3.56 2.34 0 0 1.13 s.se 310 300 7.52 6.31 316 5.00 3.63 0 0 6 310 320 2.99 6.63 7.84 5:41 9.20 1.77 0.72 0 O 320 330 8.16 6.05 574 4.52 3.31 2.10 0.95 0 330 340 BO 485 8.49 7.27 3.63 1.20 2.42 0 20 O 350 340 7.50 5.17 3.95 2.74 CE 1.53 0.55 360 5.49 350 9.35 238 1.65 0.77 O 360 370 9.84 7.02 5.81 4.60 3.36 2.17 1.00 370 380 10.33 RE 8.56 6.13 4.92 3.71 2.49 1.28 U 380 390 10.12 8.07 7,67 6.45 5.24 4.03 2.81 1.60 0.60 O 390 400 11.31 7.99 6.78 5.56 1.92 400 410 11.10 TO 710 8.31 580 2001 340 n 2.24 U 12.29 410 10.44 8.63 742 6.21 4.99 195 3.78 2.57 1.35 0 420 430 12.79 10.99 7.74 5.32 4.10 2.89 0.65 440 13.28 11.4 8.07 6.65 4,42 3.21 2.00 0.00 0 440 450 19.77 11.92 10.07 8.39 5.96 353 232 D 450 460 1426 12.41 10.56 8.71 7.50 2 3.07 3.85 2764 1.43 0 460 470 14.75 12.90 11.05 9.20 7.82 6.60 5.39 2.90 1.75 0.70 470 480 15.24 1339 11.54 9.60 5.71 4.50 3.29 2.07 0.83 480 490 15.73 13.88 12.03 10.18 8.46 7.25 6.03 3.61 2.30 1.18 490 500 16 14.37 1252 10.67 8.82 7.57 6.30 2.72 1.50 500 510 16.83 15.01 11.10 9.31 760 6.68 5.46 4.25 3.04 1.82 510 520 17.45 15.35 13.50 11.65 821 7.00 5.79 4.57 3.36 2.15 520 530 18.07 15.84 13.99 10.29 8.54 7.32 6.11 4.80 3.68 2.47 530 540 18.09 16.35 12.63 10.78 7.64 5.22 4.00 2.70 540 550 19.31 16.97 14.90 13.13 9.42 7.97 554 4.33 3.11 550 560 19.93 17:50 15.27 1362 11.77 9.92 8.29 7.07 5.86 3.43 580 570 20.55 18 21 15.96 14.11 12.26 10.41 8.61 7.40 6.18 4.97 3.76 570 580 21.17 1883 16.49 14.60 12.75 10.90 9.05 7.72 6.51 5.29 4.08 580 500 21.79 19.45 17.11 15.09 13.24 11.39 9.54 8.04 6.83 5.61 4.40 599 800 20.07 17.73 15.58 13.73 11.88 10.00 7-15 5.94 600 610 23.00 20.00 16735 16.07 14.22 12.37 10.52 8.68 7.47 6.26 5.04 610 620 23.65 21.31 18.97 16.64 14.71 12.86 11.01 9.16 7.79 6.58 5.37 620 630 24.27 21.93 19.59 17.26 15.20 13.35 11.50 9.65 8.12 6.90 5.69 630 640 24.92 22.55 20.21 17.88 15.69 13.84 11.99 10.14 8.44 7.22 6.01 640 650 25.57 23.17 20.83 18.50 16.18 14.33 12.48 10.63 8.78 7.55 8.33 650 26.23 23.79 21:45 19.12 16.78 1483 12797 11.12 927 7.87 6.66 660 670 26.89 24.41 22.07 19.74 17.40 15.32 13.47 11.62 9.76 B.19 6.98 670 680 27.55 25.07 22.69 20 38 18.02 15.81 13.96 12.11 10 26 8.51 7.30 690 28.21 25.73 23.31 20.98 18.64 16.30 14.45 12.60 10.75 B.90 7.62 700 28.87 26.39 23.93 21.60 19 26 16.92 13.09 11.24 9.39 7.94 700 710 29.53 27.04 24.56 22 22 19.88 17.54 15.43 13.58 11.73 9.86 8.26 710 720 30.10 27.70 25.22 20.50 18.16 15.92 14.07 12.22 10.37 8.59 720 730 30.85 28.36 25.88 23.46 21.12 18.78 16.45 14.56 12.71 10.86 9.01 730 740 31.51 29.02 26.54 21.74 19.40 17.07 15.05 13.20 11.35 9.50 740 750 32.16 29.68 27.20 24.71 22.36 20.02 17.69 15.54 13.69 11.84 Nebraska See page 2 for important Information about the shaded areas. 13 218 10 9.00 9.58 966 Z17 9.80 12.14 8.99 680 2284 24.09 But 10 40.88 3400 24.12 28.13 286 46.60 4732 35.73 31.76 42.35 22.60 36.59 23.33 1909 4119 20.05 28.0 30.22 28.77 4742 3952 17.09 29.58 1000 35.53 29.01 50.62 Nebraska Income Tax Withholding Wage Bracket Table Single Persons - Weekly Payroll Period (continued) (For Wages Paid on or Alter January 1, 2017) And the number of income tax withholding allowances claimed is- Alat 0 1 2 4 5 6 7 B 9 10 than 750 The amount of Nebraska income tax to be with haid must be 760 TEST 7603 TH 10248 750 770 31.00 28.03 23.60 21.20 18.99 16.50 14.67 770 10.97 780 34.14 31.66 29.17 28.69 24.22 19.55 21.88 780 13.30 17.21 15.17 11.40 790 $4.00 32.32 29 33 27.35 2087 22 50 2017 790 13.01 15.60 11.96 17.00 BOD 32.90 35.46 10 30.49 28.01 100 25.52 23.12 16.15 2070 14.50 12.45 36.12 33.63 20.18 810 2376 163 820 7907 12.14 1479 36.78 31.81 29.33 26.84 820 24.36 13 330 22.03 1735 13.43 15.20 37.44 34.95 30 840 29.99 27.50 2265 25.02 30.10 17.97 20 31 35.61 15.77 13.92 33.13 840 30 54 28.16 256B ASO 23 27 20.93 18.50 16.26 14.41 850 38.75 3622 33.70 860 370240 31:30 23 80 19.21 21.55 16. 14 90 363 300 34.45 31.00 TO 870 22.17 16930 40.07 17.30 37.59 870 35 50 32.62 30.14 80 27.05 25 17 20.45 22.79 15 18.12 40.78 38.25 35.76 30.80 33.28 880 253 890 28 31 23.41 21.07 18.74 16.40 41.39 38 91 890 36.42 31.40 33.04 900 28.37 2649 24.00 19.30 21.69 17.02 42.06 30.57 500 3700 32.11 36.00 29.03 4022 27.15 24.66 22.31 19.98 910 920 37.74 30129 20.60 920 38.40 35.62 33.43 30.95 28.45 25.98 23.55 44.00 41.54 21.22 930 39.05 36.58 040 31.61 29.12 44.60 42 20 2664 24.17 19.50 21.84 30.72 3723 34.75 240 950 29.78 45.34 32 27 27.30 22.46 42.86 20.12 37.89 40.38 35.41 32.93 350 30.44 900 27.96 20.00 41:04 3655 25.47 30.07 23 08 960 2074 970 33.58 31.10 44.18 21.36 39.21 970 3424 080 29.28 26.79 39.87 37,39 24.32 21.98 990 34.90 29.94 43.00 27.45 47.90 45.50 40.53 990 35.50 24.97 33.00 48.64 28.11 43.67 46.19 1,000 1.010 4939 46 81 4413 39.36 31.25 415 33440 23.84 38 28 29 1,010 1.020 20 44.00 40.02 42.51 12 37.54 35 05 1.030 32.53 30.00 1.020 50.62 48.13 27.60 25.12 45.65 43.17 40.68 38.20 35.71 33.23 . 1.040 1030 30.75 28.26 25.78 51.28 48.79 46.31 41.34 38.86 36.37 33.89 31.41 1040 1.050 28.44 51.93 49.45 2892 46.97 14.48 42.00 1,050 32.06 w 1.000 34.55 50.11 27.10 4270 37.00 1.050 53.25 50.77 EN 48.28 27.70 45.80 43 40.83 3836 SON 35.87 2841 1.070 1,080 30.90 5393 51.43 46.48 41.49 39.01 1,000 1,050 3401 20 52.00 31.58 49.00 47.12 ES 44.64 42.15 1.000 34.70 32.22 2728 55 23 29.73 an 52.25 50.26 1.100 42.81 37.34 22 35 36 3228 3039 55.00 53.40 4844 38.50 SALA 1,120 1,119 56.56 54.00 661 49.10 46.61 44.13 30.16 S8. 34.19 112 31.71 1.120 1,130 57.21 54.72 49.76 47.27 42.30 9989 37.34 1,130 5538 34 35 1.140 SON 52.90 50.41 40.48 38.00 35.51 1.140 582 1.159 56.04 51.07 46.11 43.02 41.14 3805 3269 1,160 56.70 54.22 51.73 49.25 46.76 44.28 41.80 39.31 200 59.84 1,160 36.83 54.87 34.35 57.36 5239 44.94 47.42 42.46 SA 39.97 3749 35.00 1.170 1,180 60.50 58.02 55.53 53.05 50.57 48.00 45.60 43.12 40.63 38.15 35.66 1.160 58.68 56.19 53.71 51.23 48.74 46.26 43 77 38.81 36.32 3.190 1.200 50.34 56.85 54 37 49.40 46.92 4443 41.95 62.50 1,210 30.47 59.99 35.98 57.51 52.54 47.58 45.69 42.61 1210 1,220 40.12 60.65 58.17 5569 53.20 50.72 48.23 45.75 4327 1.220 38.30 63.95 61.33 58.83 56.35 53.86 51.38 48.89 38.96 1.230 1.240 64.64 62.02 59,49 57.00 54.52 52.04 49.55 47.07 44.59 1 240 1.250 65.34 39.62 62.72 60.15 5766 55.18 52.70 42.10 50.21 47.73 45 24 42.76 40.28 1.250 1.260 66.00 G0.81 582 55.24 50.87 4659 45.90 1.260 1.270 43:42 401944 66.73 64.11 61.49 58.98 56.50 54.01 51.53 49.05 46.56 44,00 1,270 41.59 1.280 67.42 64.80 62.18 59.54 57.16 54.67 52.10 49.71 1.280 44.74 42.25 1,290 68.12 65.50 62.88 60.30 57.82 5533 52.85 50.36 47.88 1,290 1.300 45.40 66.19 63.57 600 42.91 58,47 55.99 53.51 1,300 51.02 48.54 46.06 43.57 66.89 61.65 59.15 50.05 54.17 51.00 49720 1,310 1,320 70.20 67.58 64.96 46.71 6235 59.79 44 23 57.31 54.82 52.34 49.86 1,320 1.330 4737 70.90 68.28 65.66 63.04 44.89 60.45 57.97 55.48 53.00 50.52 1.330 1,340 71.59 68.97 68.35 48.03 45.58 63.74 61.12 58.63 56.14 1,340 53.66 1.350 51.18 72.29 69.67 67.05 64.43 61.81 48.69 46.21 59.29 56.80 54,32 1,360 70.30 51.83 72.98 67.74 49.35 46.87 65.13 62.51 1.360 57:46 1,370 73.68 71.06 68.44 65.82 63.20 SOTOT 60.60 47.53 58.12 1,380 55.64 1.370 71.75 53.15 74.37 69.13 50.67 66.52 63.90 48.18 61.28 58.78 1,380 1.390 56.30 75.07 72.45 53.81 69 83 51.33 48.84 67 21 64.59 61.97 1,400 59.44 1390 56.95 54.47 75.76 73.14 70 52 67-91 65 29 62.67 60.10 49.50 1.400 1.410 76.46 73.84 7122 57.61 55.13 6.30 65.98 50.16 1,410 63.38 60.76 58.27 55.79 1.420 77.15 74,53 71.91 69.30 66.68 $3.30 50.82 04.06 61.44 1.420 1.430 58.93 56.45 77.85 75.23 72.61 89.99 67.37 53.06 51.48 62.13 1.440 64.75 78.54 59.59 57.11 75.92 73.30 54.62 52.14 70.69 1.440 and over-Use Table Ta on page 11 and see instructions on pages Z and B. 68.07 65.45 62.83 5777 55 28 52.89 "See page 2 for important information about the shaded areas. 14 Nebraska 25.18 S. 57.87 47.50 44.79 45.45 4200 12 1.170 385.00 8025 40.78 1230 46.41 1310 51.00 50 25 1 loooo OOOOOO ANNAH 882892038 OOOOO 47 1.59 7.51 7.90 8.22 8.54 7 Nebraska Income Tax withholding wage bracket ladie Married Persons-Weekly Payroll Period for Wage Paid on or Ater January 1, 2017) the wages are And the number of income tax withholding allowances claimed is - 6 9 8 5 10 0 4 7 3 2 But les At leal than The amount of Nebraska income tax to be withheld must be- O O 0 0 O 125 13 o O 0 D 0 0 a 145 135 0 0 D o 0 D 0 145 155 D 0 0 D 155 165 O o D a D D 0 186 175 75 0 0 0 0 175 185 0.97 0 0 0 0 0 0 D 0 195 0 165 1.20 0 0 0 D 0 205 0 1.42 195 D O 0.57 0 D 205 D 215 0 050 1.70 O 9 D D O 215 200 1.02 D 0 0 0 225 235 2.35 1.25 D 0 D 0 O 0 0 0 235 245 2.67 1.43 0.62 D 0 0 0 245 255 2.99 1.78 D D 0 0 O 255 265 331 2.10 1.00 O 0 0 265 o 275 O 0 275 265 3.96 2.74 1.53 0.60 0 0 . 0 285 3.07 1.65 0 0 295 305 339 2.17 0 0 0 0 305 315 4.92 3.71 2.50 0.50 0 0 0 315 5:26 4.00 22 0.79 0 o 325 335 5.57 4.35 3.14 0.95 O 0 0 0 0 335 5.69 4.00 1.18 0 0 Q 0 345 355 5.00 1.41 0.55 9 0 O 0 356 365 53 0.78 220 D 0 366 375 5.84 4.43 2.00 1.01 9 375 385 7.18 5.90 a 2.39 1.23 O 385 395 7.50 6.29 2.64 1.40 0.61 0 0 395 6.61 5.30 2.97 1.75 0.83 405 415 6.93 320 5.72 1.00 2.00 due 0 415 647 6.00 425 725 12 361 6.04 2.40 435 8.70 3.93 2.72 6.30 D 0.66 1 435 9.11 6.68 4.25 3.04 0 445 9.45 456 7.00 4.58 333 2.18 1.11 er 455 465 9.75 6.11 4.90 3.09 2.47 1.34 46 475 10.00 ATAR 8.86 4:01 2.79 485 475 10.40 ton 6.70 9.18 4.33 5.54 3.12 1.00 485 496 10.72 9.51 7.00 5.86 4.85 3.44 2.22 1.16 o 505 495 20 9.60 11.04 7.40 6.10 3.76 2.55 1.39 0.54 0 505 515 11.40 5.30 4.09 2.87 1.65 0.76 515 11.89 10.47 OSE 683 5.02 3.19 1.90 0.99 525 535 12.38 10.79 9.58 7.15 5.94 4.73 3.51 2.30 1.22 535 545 12.87 11.12 7.47 0.26 5.05 3.83 2.62 0.59 545 555 13.36 11.51 10.22 9.01 7.80 6.58 5.37 4.16 2.94 1.73 0.82 555 569 13.85 12.00 10.55 9.33 8.12 4.48 3.26 1.04 565 575 10.87 9.65 7.23 601 4.80 3.50 2.37 1.27 575 585 14.84 12.90 11.19 8.78 7.55 5.12 3.91 2.69 1.49 585 1533 13.48 11.63 10.30 9.00 7.87 6.66 5.44 4.23 3.02 1.80 595 605 15.82 13.07 12.12 10.62 8.19 6.90 5.77 4.55 3.34 2.13 505 615 16.31 14.46 12.61 10.94 9.73 7.30 6.00 3.66 2.45 615 625 16.00 1405 13.10 TOT05 8754 7.62 5.20 3.00 2.77 625 635 17.29 15.44 13.50 11.74 10.37 9.16 7.95 6.73 5.52 4.30 3.09 635 645 17.78 15.93 14.00 1223 10.69 9.48 8.27 7.05 5.84 4.63 3.41 645 655 18.27 16.42 14.57 12.72 11.02 9.80 8.50 7.38 6.16 3.74 655 665 18.76 16.91 15.06 13 21 11 30 10.13 7.70 6.48 5.27 665 675 19.25 17:40 15.55 13.70 11.85 10/45 9.23 8.02 5.59 675 685 17.89 16.04 14.19 12.34 10.77 9.56 8.34 7.13 6.91 4.70 685 695 20.24 18.39 16.54 14.68 12.83 11.09 9.88 8.66 7.45 6.24 5.02 695 705 20.73 18.88 17.03 15.18 13.32 11.47 10.20 8.99 7.77 6.56 5.35 705 715 21.22 19.37 17.52 15.67 13.82 11.97 10.52 9.31 8.09 6.88 5.67 716 725 21.71 19.86 TOT 16.76 14:31 T0784 9783 3.42 720 20.35 5.99 725 735 22 20 18.50 16.65 14.80 12.95 11.17 9.95 8.74 7.52 8.31 735 745 22.69 20.84 18.99 17.14 15.29 13.44 11.59 10.27 9.06 7.85 755 23.18 21.33 19.48 17.63 15.78 13.99 12.08 10.60 9.38 8.17 6.96 756 765 23.67 21.82 19.97 18.12 16 27 14.42 12.57 10.92 9.70 8.49 7.28 765 775 24.16 22.31 20.46 18.61 16.76 14.91 13.08 11.24 775 785 24.66 22.80 10.03 8.81 20.95 19.10 17.25 15.40 13.55 11.70 9.13 795 10.35 785 25.15 23.30 7.92 21.45 19.59 17.74 15.80 14.04 12.19 9.46 795 805 10.67 25.77 8.24 23.79 21.94 20.09 18.23 16.36 14.53 12.68 805 815 26.39 24 28 10.99 9.78 8:57 22.43 20.58 18.73 16.88 15.02 13.17 11.32 10.10 8.89 Nebraska See page 2 for important information about the shaded areas. 15 150 829 10.15 2.72 8:37 9.90 6.34 19.75 6.63 7.60 At least 9.59 1378 25.44 2300 SS 21:57 1982 1601 17.10 17.59 15:25 945 23.75 14.50 086 17.30 18.31 37.58 3824 30.54 2820 22 50 1.005 1015 21.14 24 23.90 373 31.45 35.02 23.71 1.10 4052 80 39 3221 32.85 24 25 34.55 1,135 25 20 25.12 30.11 Nebraska Income Tax Withholding Wage Bracket Table Married Persons - Weekly Payroll Period (continued) (For Wages Pald on or After January 1, 2017) If the wages are And the number of income tax withholding allowances claimed is- But less 0 1 2 4 6 7 B 9 10 than 816 The amount of Nebraska Income tax to be withheld must be 1125 22.02 21.07 1022 17:37 835 10.42 15750 27.83 1377 325 25.29 23.41 21.56 19.71 17.00 16.01 14.10 12.31 10.74 835 845 28.25 25.91 23.00 22.05 20.20 18.35 10.50 345 12.80 14.65 11.07 9.85 855 28.87 26.50 24.39 2254 18.84 20.69 16.90 15.14 13.20 11.44 10.18 455 BES 27.15 24.50 19.33 17:48 805 15.63 10.50 875 27.77 17.97 16.12 102 875 885 1242 30.73 28.39 26.00 24.01 22.10 20:31 1846 1201 SAS 895 14.70 31.35 29.01 26.68 245 20 30 22.5 18.95 1340 11.55 895 905 31.97 29.63 27.30 25.00 23.14 21 20 19.44 905 13.89 12.04 15.74 915 32.59 30.25 22.92 25.58 23.64 21.79 19.93 143 18.00 915 1622 12.52 3320 925 30.67 025 28754 24.13 26 20 16:58 1437 13.02 935 33.83 31.49 935 29.16 26.82 24.62 22.77 20.92 19.07 17 22 15.30 13.51 945 34.45 32.11 29.78 27 44 25.11 23.26 2141 17.71 15.86 14.01 19.66 956 35.07 32.73 30.40 28.06 25.72 21.90 18.20 16.35 965 35.60 33,35 20.05 26,34 22.30 28.68 2014 31.02 905 18.69 14.99 2054 16 14 975 36.31 26.00 24.75 36.93 285 22.88 21.03 19:16 975 3450 32.26 29.92 27.50 985 19.67 995 15.97 21.52 2337 32.88 23 88 25.87 100 20.16 995 22.01 104 35.88 1.005 33.50 31.16 28. 26.40 2435 20.65 18.80 16.95 36.45 3178 29.46 27.11 174 22 24 84 1,015 1929 1,025 32.56 37.00 34.74 32.40 30.00 27.73 25.90 21.63 19.70 1025 1,035 40.22 35.36 33.02 30.68 37.74 28.35 26.01 22.13 20.27 18.42 1.035 40.88 1.045 38.39 35.90 33.64 31.30 28.97 2447 22.62 2077 26.09 1892 1.045 1,055 41.54 39.00 35.60 31.92 34.26 29.59 27 28 24.96 23.11 21.26 10.41 1055 1.065 42.20 39.71 3723 925 34.88 30 21 27.87 25 53 23.60 19.90 21.75 1.005 1,075 42.86 30 35.50 30.83 2040 26.15 24.09 20.39 1,075 1.085 43.51 41.03 38.56 36.12 SH 33.78 29.11 22.73 20.88 1,085 1.005 44.17 41.60 39.21 36.74 so 34.40 32.07 27 39 22.73 25.07 23.22 44.83 1.095 21.37 1.105 32.69 42.35 30.35 28.01 25 58 21.86 1.115 45.49 333 3097 28.09 20.30 32 24,20 22.35 1.125 48.15 43.67 38.70 36.26 33.93 2692 24.09 1.125 46.81 44.33 41.84 3830 36.88 29.87 27.54 23.38 1,145 4747 42.50 40.02 37.58 35.17 3049 2810 23.83 1,156 45.64 43.16 40.68 38.10 35.79 33.45 28 78 26.44 24.32 1.165 48.79 46.30 49.82 41.33 36.41 3407 31.73 20 40 2706 24.81 1,175 46.00 41.90 3931 3469 30.02 24 2770 25.34 1,175 50.10 1,185 47.02 42.65 45.14 40.17 37.60 35.31 32.97 30.64 28.30 1,185 1,195 45.80 43.31 40.83 38.34 35.99 31.26 28.92 26.58 1,195 1,205 51.42 48.94 46.45 43.97 41.49 39.00 36.55 34.21 31.88 29.54 27.20 1205 1.215 52.08 49.60 44.63 42.15 30.06 37.18 34.83 32.50 30.16 27.82 1.215 1.225 52.74 50.26 47.77 45.29 40.32 37.84 35.45 33.12 30.78 28.44 1.225 1.235 53.40 50.92 48.43 45.95 43.46 40.98 38.50 38.07 33.74 31.40 29.06 1.235 1.245 54.06 51.57 49.00 46.61 44.12 41.64 39.16 36.69 34.36 32.02 29.68 1.245 1,256 54.72 52.23 49.75 47.27 44.78 42.30 39.81 3733 34.99 32.64 30.30 1255 1.265 55.38 52.89 4792 45.44 42.96 40.47 37.00 35.60 33 26 30.92 1.205 1.275 56.04 53.56 $1.07 48.58 46.10 43.62 41.13 38765 3622 33.88 31.54 1.275 1.285 56.68 54.21 51.73 49.24 46.76 44.28 41.70 39.31 36.84 3450 32.16 1.285 1,295 57.35 54.87 52 30 49.90 47.42 44.93 42.45 39.97 37.48 35.12 32.78 1.295 1,305 58.01 55.53 53.04 50.56 48.00 4559 43.11 40.63 38.14 35.74 33.40 1305 1315 58.71 56.19 53.70 51.22 48.74 46.25 43.77 41.28 38.80 36.36 34.02 1315 59.40 56.85 54.36 51.88 49.40 48.91 44.43 41.94 36.98 34704 1.325 1.335 60.09 57.51 55.02 52.54 50.05 47.57 45.09 42.60 40.12 37.64 35.26 1.335 1,345 60.79 58.17 55.68 53. 20 50.71 48.23 45.75 43.26 40.78 38.20 35.88 1,345 1.355 61.49 58.87 56.34 51.37 48.89 46.40 43.92 41.44 38.95 36.50 1,355 1.365 62.18 59 56 57.00 5451 52.03 49 55 47.06 44.58 42.10 39.61 37.13 1.365 1375 62.87 60.20 57.66 55.17 52.69 50.21 45.24 42.75 40.27 37.79 1,375 1,385 63.57 60.95 58.33 55.83 53.35 50.87 4838 45.90 40.93 38.45 1,385 1.395 64.27 61.65 59.03 56.49 54.01 51.52 49.04 46.56 44.07 41.59 39.11 1.395 1.405 64.90 62.34 59.72 57.15 54.67 52.18 49.70 47.22 44.73 4225 39.75 1.405 1.415 65.66 63.04 80.42 57.81 55.33 52.84 50 30 47.87 45 39 42.91 40.42 1,4115 1.425 66 35 63.73 61.11 58,49 55.90 53 50 51.02 46753 46.06 43.57 41.08 1,425 67.05 64.43 61.81 59.19 56.64 54.16 51.68 49.19 46.71 4423 41.74 67.74 65.12 52 50 59.88 57.30 54.82 52.34 49.85 47.37 44.88 42.40 1,445 1.455 68.43 65.82 63 20 60.58 57.96 55.48 52.99 50.51 48.03 45.54 43.06 1.455 1465 69.13 66.51 63 89 61.27 58.65 56.14 53.65 51.17 40 20 43.72 1,465 1.475 69.80 6721 61,07 59.35 56.80 541 51.83 46.86 1.475 1,465 70.52 67.90 6528 62.66 60.04 57.46 54 97 52.49 50.00 47.52 45.04 1,485 1.495 71.22 68.60 65.90 63.36 50.74 58.12 55.63 53.15 50.66 48.18 45.70 1.495 1,505 71.91 69 29 66 67 64.05 61.43 58.81 56.29 51.32 43.84 46.35 1.505 and over-Use Table 1b on page 11. and see instructions on pages and "See page 2 for Important information about the shaded areas. Nebraska 16 18.12 31.11 1155 37.00 50.75 4828 33.58 53.86 1,435 48.69 2020 State of Nebraska Payroll Project Bugeater's Corporation Federal EIN: 47-9876543 Nebraska ID: 20-658790 Nebraska Unemployment Account #97531 (Rate 4.5%) 2025 National Championship Drive Lincoln Nebraska, 68501 Phone: (402)444-2018 Fax: (402)444-2000 bugeatercorp@red.com The following data for the Bugeaters Corporation relates to the payroll for the week ended December 31, 2020. Pay date is also December 31, 2020. Employee Hours Status Rate Weekly Salary Lue, T. Green, A Hipp. I.M. Sweet, Redwine, Copeland, Burkhead, R. Shields, S. Larson, 48 42 44 36 45 22.00 19.00 23.00 18.00 MS SO M2 S2 SO M3 MI S1 M4 Federal State Income Income Simple Tax Tax IRA TBD TBD 4.096 TBD TBD 2.5% TBD TBD 3.5% TBD TBD NA TBD 3.0% TBD TBD 6.0% TBD TBD NA TBD TBD 7.0% TBD TBD NA Group YTD Life (12/24/20) Insurance Wages 21.00 39,490.00 19.50 52,450.00 21.50 45,680.00 18.00 3,280.00 20.00 53,200.00 27.50 142,800.00 17.25 5,200.00 31.50 175,950.00 19.50 8,300.00 20.00 TBD 2,800.00 35 23.00 3,450.00 41 20.00 Nebraska Payroll Project 1 Handout Page 1 The Payroll Register is divided into 3 sections: Earnings - Using the information provided here, complete the earnings section first. The 2 salaried people just put then salary in the Total Regular Earnings column, they will have 40 regular hours. Only 40 hours goes in the Regular Hours column. Don't forget to complete the Totals row. Deductions - you need to complete all deduction columns (information is found below) OASDI and Hl are withheld at their respective rates of 6.2% and 1.45%. The OASDI wage cap is $137,700. There is no wage cap for HI. YTD Wages are given. (Chapter 3) o Federal Income Tax and State Income Tax will be affected by the SIMPLE contribution. (Subtract SIMPLE before calculating the tax withheld. (Chapter 4) . You will use the Wage Bracket Method for most employees, the Percentage Method has to be used for 2 employees. A checklist of steps for both methods are included in the Federal Withholding file in Canvas. FIT: Use the Federal Tax Table available in Canvas. . SIT: Use the Nebraska Tax Table available in Canvas. o The Simple IRA amounts are listed. This is the % of gross income to be withheld. o Group Insurance amounts are given (this deduction does not affect any tax calculations). o Start with Check # 1954. Taxable Earnings: Only list the wages that are taxable, calculate the tax on THE ER Taxes row. O OASDI O HI O FUTA ($7,000 limit, .6%) (Chapter 5) SUTA ($9,000 limit, 4.5%) (Chapter 5) Nebraska Payroll Project 1 Handout Page 2 BUGEATER'S CORPORATION PAYROLL REGISTER FOR PAY PERIOD ENDING: December 31st, 2020 OVERTIME EARNINGS W-4 Status REGULAR EARNINGS Regular Hourly Total Hours Rate Regular Total Earnings OT Hours OT Rate OT Amount Name Lue, T Green, A Hipp, L.M. Sweet. J Redwine, J. Copeland, I Burkhead, R. Shields, s Larson, J. TOTALS Net Pay Check # BUGEATER'S CORPORATION PAYROLL REGISTER FOR PAY PERIOD ENDING: December 31st, 2020 DEDUCTIONS OASDI Simple Total Nane Tax HI Tax FIT SIT IRA Group Ins Deductions Lue, T Green, A. Hipp, IM Sweet, J Redwine, J. Copeland, 1 Burkhead, R. Shields, S Larson, J. TOTALS OASDI TAXABLE EARNINGS HI FUTA SUTA Name Lue, T Green, A. Hipp, L.M. Sweet, J Redwine, J. Copeland, 1 Burkhead, R. Shields, s Larson, J. TOTALS Tax Rates: ER Taxes: PR Nebraska Payroll Project 2 methods of calculating the amount of FIT to withhold from an employee's paycheck: STEP 1: STEP 2: PERCENTAGE METHOD Determine the amount of Gross Wages earned. Multiply the # of allowances claimed by the amount of the allowance for the appropriate pay period (Table of Allowance Values). Subtract the allowance claimed (Step 2) from the Gross Wages earned (Step 1). Determine Withhold Tax on the Excess Wages from Step 3. This will be a % of the excess over the top-end limit plus the set amount on that line. STEP 3: STEP 4: WAGE BRACKET METHOD STEP 1: STEP 2: STEP 3: Select the withholding table that applies to the employee's marital status and pay period. Locate the wage bracket (at least...but not over). Slide to the right to find # of allowances and then withhold that amount in the table. USE .it 2020 Percentage Method Tables for Automated Payroll Systems STANDARD withholding Mate Schedules Form W-4, Step 2. Checkbox, Withholding hate Schedules (Uses the Form Wistrom 2019 or earter, or the Form W-40 (Use these if the Form W-4 is from 2020 or wter and the box in Step 2011 from 20 or later and the box in rep 2 of Form W4 is NOT Chacked For W-4 IS checked the Adjust Annual of the Ir the Adjusted Annual Wage Amouni gine 2a) The of the amount ! Wage Amount (line 2a) The amount that tentative the Adjyded tentative the less The Adjud amount to Plus this Annur Wage But less amount to Plus this Annual Wage At least withhold ist percentage ends At least than withhold is percentage-exceeds- D B D E Married Filing Jointly Married Filing Jointly $0 $11.90 30.00 $0 30 $12.400 $0.00 0% 30 $11,000 $31. So $0.00 10% $11.900 $12,400 $22.275 30.00 10% 512400 $31,650 $92,150 31,975.00 124 $31.650 $22275 $52525 $987 50 12% 522275 592.160 $182.950 59.235.00 $92.150 $52.125 $97.925 34,617 50 224 $12.525 $182950 $338,500 $99.211.00 $182,960 897.925 $175.700 $14,605 50 $97.925 $335.500 $426,600 4 543.00 324 $338,500 $175,700 3219.750 533 27150 $175,700 $420,600 5633950 $94.Yas.og $426,600 $219.750 $33,425 $47,36750 $219.750 5633,950 $167.347 $633,950 $323,425 $63.663.75 $325,425 Single or Married Filling Separately Single or Married Filing Separately $0 $0.00 0% $3,800 $0) 50 $5.200 0% $0.00 50 $3,800 $13,675 $0.00 10% $3,600 $6,200 $11,138 $0.00 10% $6.200 $13,675 $43,925 5987.50 12 $13.675 $11.138 $26,263 5483.75 12% $11.130 $43,025 $89,325 $4.617,50 22% $26.260 548.963 52.308.75 $26,263 589.325 $167.100 $14,605.50 5.59.325 $87.450 57,302.75 24% S.963 $211.60 $167.100 $33.271.50 $87.850 $167.100 $87,850 $100.875 $16.605.75 $211,150 $527200 35% $47,367.50 $109,875 $211.150 $265.400 $100,875 $23,683.75 35% $522,200 $156.235.00 $522 200 $265.400 $78.117.50 37 $265.400 37% 0% 0% 10% 12% 10 $0 $10.050/ $24.150 $63.760 315/550 $175.350 5/17 400 $528,450 Head of Household $10,050 $0.00 $24.150 50 00 $63.750 $1.410.00 $95.550 $6.162.00 5173,350 $13.158.00 $217,400 $31.830.00 $528,450 $45.926.00 $154.793.50 12% 22% 24% 32% 35% 37% 50 $10,050 $24,150 $63.750 $95.550 173.350 Sk 17,400 $528,450 50 59,325 $16,375 $36.175 $52.075 $90,975 $113,000 Head of Household $9,325 $0.00 $16,375 50.00 $36,175 $705.00 $52.075 $3,061.00 $90,075 $6.579.00 $113,000 $15.915.00 $268 525 $22.963.00 $77.396.75 $0 $9325 $16.375 $36.175 $52,075 $90,975 $113,000 $268,525 32% 35% Publication 15-T (2020 Butless At least 0170 5230 1280 3290 2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 Later WEEKLY Payroll Period the Adjusted Wage Married FingJointly Head of Household Single Married Fuing Separately Form W-4 Sep 2 For W 4. Step 2 For W-4. Step 2 Standard Checkbox Standard Checkbox Standard Checkbox withholding withholding withholding withholding The Toate Wholding Amonti $0 5120 50 50 $120 50 SO BO SO 3130 3130 90 50 50 51 $140 50 30 50 SO $160 $150 $0 SO SO SO 3 $150 $160 10 $0 50 34 $150 5170 $0 SO $0 30 55 30 $180 $0 $0 $0 $0 $180 $190 30 $0 $1 30 ST $190 5200 30 $0 $0 $2 59 $200 5210 $0 SO 59 SO 5210 5220 50 $4 SO $10 5220 5230 30 SO 55 30 $11 5240 $ 50 $0 $6 512 $240 $250 50 $7 $1 $13 $250 $260 52 50 $14 2 $260 $270 53 $0 3 $16 $0 $270 so $0 $10 $4 $17 5280 90 $18 SO $5 $11 $5 $290 $300 30 SO 512 56 $19 $300 $310 $0 512 $7 520 $310 $22 $0 3320 $320 $330 $23 $ $0 $$ $15 $9 $330 $340 $0 $10 $16 $24 $10 $340 $11 $0 5350 $25 $17 $11 $360 $350 $0 $12 $0 $12 $18 $ $360 $370 $28 $13 $13 $1 $20 5380 $14 $370 $16 521 520 530 $15 3390 $15 522 $3 $390 $18 $400 $4 $31 $23 $16 $400 $17 $410 517 $5 $24 $420 $410 $34 36 $18 $18 $20 $19 $420 $35 $7 $430 $27 $19 $38 $440 $20 $20 SO 58 $28 59 $21 $21 $29 $450 $37 5450 $ $460 $22 $10 $22 530 523 5:23 $11 $470 $40 $33 $25 5470 $41 $12 $480 534 $26 $42 $26 $13 $490 $1 $27 $35 $14 $2 $500 $490 $27 $15 $20 $30 $ $20 $500 $510 $20 $16 $29 $35 5520 $47 $510 $39 31 $17 $49 $530 $31 $18 $32 $40 $6 $51 $32 $540 $530 $19 $53 $41 $540 $7 $33 $550 $34 $20 $42 $55 $550 $35 $21 $58 $44 $9 $35 $560 $45 537 $22 360 $500 $570 $10 $23 $38 $38 $46 562 $590 $580 $11 $24 $39 $30 $64 $47 5600 $12 5590 $48 $40 $60 $600 $40 $610 $13 $50 $26 $41 $41 $60 $610 $14 $620 $43 $51 $27 $43 $71 $15 $620 $630 $28 $44 $52 $73 $630 $44 $640 $16 $20 $45 $53 $75 5540 $45 $650 $17 $30 $46 $54 $46 377 $10 $660 5550 $31 547 $47 $56 580 $19 $670 $660 $33 $49 $82 $57 $49 $20 5680 $870 $34 $50 584 $58 $50 $21 5690 $680 $51 $59 $35 $51 $86 $700 5690 $36 $80 $61 $62 $700 $710 $53 $84 $37 $91 $53 $24 $720 5710 $39 $66 $93 555 $55 $730 $720 $25 $40 $95 $36 $730 $56 $26 5740 $97 $70 $57 $27 $750 $41 5740 $42 $72 $750 $760 $28 98888888888888888888888888888888888888888 $430 5440 $520 1560 3570 556 $57 $50 Publication 15-T (2020) Page 8 sete 583 344 3116 $156 $150 $1.050 $61 3101 2020 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later WEEKLY Payroll Period the Adjusted Wage Amounting Married in Jointly Head of Household Single or Married Filing Separately Form W4 Sep 2 Form W-4, Step 2 For W-4, Step 2 Standard Checkbox Standard Checkbox Standard Checkbox But withholding witholding withholding witholding withholding Alles than The Tentative withing Amat $780 5770 529 Sse $43 $75 350 5102 $770 $780 $30 $61 $780 361 545 577 $31 5104 370 $62 548 $79 302 $100 5790 $200 $32 $63 547 33 $100 SOOD 581 sa10 $13 $64 5820 $14 $65 586 365 5113 $820 5830 $35 $67 $51 $88 567 $115 3830 $840 $38 $88 $52 SRO S8 $117 5840 580 $37 $89 $53 $92 $69 $119 5850 5860 $38 $70 $54 304 $70 500 5870 $71 $55 397 $71 $124 5870 5010 $40 $73 $57 $99 $73 5126 5880 3830 $58 $74 $101 $74 $120 $890 $900 $43 $75 $50 $103 $75 5130 $900 $910 $76 $60 5105 $26 $910 $920 $45 $77 361 $100 $77 $135 $120 $930 $40 $70 $110 $137 $930 $940 500 $112 580 $130 $940 $950 $49 $81 5114 $81 $141 5950 $960 $50 $82 S 566 S960 $970 $51 $83 867 $110 SB3 $140 5970 5940 $52 $85 569 $123 585 $140 5960 5990 $53 S80 $70 $123 SBS $150 $990 $1,000 $55 $87 571 $125 $87 $153 $1,000 $1,010 556 $127 $1,010 $1,020 $57 $90 $73 $139 $90 $1,020 $1,030 $58 $92 $75 $132 $92 $160 $1,030 $1.000 $59 $94 $78 $135 $163 $1,040 $96 $77 $137 $96 $165 $1.050 $62 51 060 $90 $78 $99 $139 $168 $1.060 $1,070 $63 $101 $79 $142 $170 $1,070 51,080 $64 $100 581 $144 $103 $172 $1,080 $1.090 $65 $105 $82 $147 $105 $175 $1.090 $1,100 $67 $107 $149 $107 $177 $1,100 $1,110 Se $110 $34 $151 $110 $180 $1,110 $1,120 $69 $112 $85 $154 $112 $182 $1,120 $1,130 $70 $114 $87 $150 $114 $184 $1,130 $1,140 $71 $116 $88 $159 $116 $187 $1,140 $1,150 $73 $118 $89 $161 $118 $189 $1,150 $1,160 $74 $90 $163 $192 $1,160 $1,170 $75 $123 $91 $106 $123 $194 $1,170 $1,180 $78 $125 $93 $168 $125 $196 $1,180 $1,190 $77 $127 $171 $127 $199 $1,190 $79 $129 $95 $173 $129 5201 $1,200 51210 $80 $132 $06 $133 $204 $1,210 $1,220 $81 $97 $178 $134 $200 $1,230 $1,220 $82 $135 $99 $180 $130 $200 $1.230 $1.240 $83 $138 $100 $183 $136 $211 $1.240 $1,250 $85 $140 $101 $185 $213 $1,250 $1260 586 $143 $102 $187 $143 $216 $1,260 $1,270 $87 $145 $103 $100 $145 5218 $1,270 $1,280 $88 $147 $105 $192 $147 $220 $.99 $1.280 $1.290 $149 $106 $195 $223 $1,290 $1,300 $91 $151 $107 $197 $151 $225 51 300 $1,319 $92 $154 $105 $199 $154 $228 $1,310 $1,320 $93 $150 $109 $202 $156 $230 $1,320 $1,330 $94 $158 $111 5204 $158 $232 $1,330 $1,340 $95 $160 $112 $207 $160 $235 $1,340 $1,350 $97 $162 $113 $209 $162 $237 $1,350 $1,360 $98 $165 $114 $211 $165 $240 $1,360 $1,370 $99 $167 $115 $214 $167 $242 $1,370 $1,360 $100 $169 $117 $210 $169 $244 $1,380 $1,390 $101 $171 $210 $118 $171 $247 $1,390 $1,400 $103 $173 $119 $221 $173 $249 $1,400 $1,410 $104 $176 $122 $223 $176 $252 $121 $121 $1.200 $134 $140 $149 Page 9 Publication 15-T (2020) $184 Star $137 5271 1250 1280 31.570 $1.600 $127 1220 $1,620 $307 2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later WEEKLY Payroll Period if the Adjusted Wage Amourine 1 Married Filing Jointly Head of Household Single or Married Filing Separately Form W-4. Sep 2 For W.4, Step 2 FormW-4, Step 2 Standard Checkbox Standard Checkbox Standard Checkbox withholding BE withholding withholding withholding wholding withholding ALL! The Tortative Withholding Amount is $1,410 $1,420 S105 $178 5226 $124 $178 5254 $1,420 $1,430 $100 $180 $180 $126 $1,430 $256 $1,440 $107 $182 $128 $231 $182 $259 $1.440 $1.450 $109 $130 $233 $150 $261 $1.450 $1466 $110 $133 $1,460 $1,470 $180 $135 $238 $180 $266 $1.470 $1,480 $191 $240 3191 $260 $1,480 $1,490 $113 $193 $139 $193 $1,400 $1,500 $115 $195 $141 245 $195 $273 $1,500 $1,510 $116 $100 $144 $247 $199 $278 $1,510 $1.520 $117 $200 $140 $200 5278 $1,520 $1.530 $118 $202 $148 $202 $1,530 51,540 $119 $204 $150 5255 $204 5283 $1.540 $1,550 $121 $206 $152 $257 $206 $285 $1.550 $1,550 $122 $209 $156 5259 $209 $288 $1.560 $1,5TO $123 $211 $157 $262 $211 3290 $1.580 $124 $213 $150 $264 5213 $292 $1,580 $1.500 $125 $215 $161 $267 $215 $295 $1,500 $217 $163 $269 5217 $297 $1.000 $1.610 $128 $220 5166 $271 $300 $129 $222 $168 $274 $222 $302 51.620 $1.630 $130 5224 $170 275 $304 $1,640 $131 $226 $172 $279 $226 $1,640 $1,650 3133 $228 $174 $281 $300 $1,650 $1.650 $194 $231 $177 $283 $231 $312 $1,660 $1,670 $135 $233 $179 $256 $314 $1,670 $1,680 $136 5236 $181 5288 $235 $316 $1.680 51.690 $137 5237 $237 $319 $1,690 $1,700 $139 $239 $185 3203 $230 $322 $1 710 $140 $242 $18 $295 $242 $325 $1,710 $1,720 $141 $244 $190 $200 $244 $328 $1,720 $1,730 $142 $246 $300 5246 $331 $1,730 $1,740 $143 $248 $194 5303 $248 $335 $1,740 $1,750 $145 $250 $196 $305 $250 $338 $1,750 $1,760 $140 $199 $308 5253 $1,760 $1,770 $147 $201 $255 $344 $1,770 $1,780 $148 $257 $203 $314 $257 $347 51.780 $1,790 $149 $250 $205 $317 $259 $351 $1.790 $1,800 $151 $261 $207 $321 $261 $354 $1,800 $1,810 $152 $204 $210 $324 $264 $357 $1,810 $1,820 $153 $266 5212 $327 $266 $360 $1.820 $1.830 $154 $268 $214 $330 $250 $363 $1,830 $1,840 $155 $270 $216 $333 $270 5367 $1,840 $1,850 $157 $272 $218 $337 $272 $370 $1.850 $1.860 $275 $221 $340 $275 $373 $1,850 $1,870 $150 $277 $223 5343 $277 $376 $1,870 $1,880 $160 $279 $225 $346 5279 $379 $1.880 $1.890 $161 $281 $227 $349 5281 $383 $1,890 $1.000 $163 $284 5229 $353 $284 $386 $1,900 $1,910 $164 $286 $232 $356 $286 $389 $1,910 $1,920 $165 $289 $234 $350 $289 $392 $1,920 $1,930 $160 $291 5236 $362 $291 $395 51,510 $1,630 5233 $291 51.700 $192 $255 $311 Publication 15-T (202 Page 10 10362020 Copeland's FIT Calculation vse to help calculate Shields FT) Payroll Accounting (ACCT-2050 WON 2020FA Copeland's FIT Calculation (use to help calculate Shield's FIT) Copeland's FIT Calculation YTD plus current taxable wages: Withholding Allowances (80.80 x 3 x 52) Use this amount in Married Column Subtract the first number Amount of Excess Percentage listed in row Tax on Excess Additional Tax Total tax for year Divided by number of payperiods FIT to withhold in current payperiod 145,432.00 (12,604.80) 132,827.20 (97.925.00) 34,902.20 24% 8,376.65 14,605.50 22,982.15 52.00 441.96 Nebraska Income Tax Withholding Percentage Method Tables (For Wages Pald On or After January 1, 2017) Remember: The appropriate income tax withholding allowance value must first be subtracted from the wage amounts before using these tables (soo page 8). TABLE 1-WEEKLY Payroll Period a. SINGLE Person-Including Head of Household b. MARRIED Person-Including Surviving Spouse If the amount The Nebraska income If the amount The Nebraska income of wages is: tax withheld is: of wages is: tax withheld is: Not over $ 57 $0.00 Not over $ 137 50.00 Over But not over of cossover But not over of excess over $ 57 105 0.00 plus 2.26% 57 $ 137 204 0.00 plus 2.26% 137 105 342 1.08 plus 3.22% 105 204 508 1.51 plus 3.22% 204 342 496 8.71 plus 4.91% 342 soa 790 11.30 plus 4.91% 50B 496 629 16.27 plus 6 20% 496 790 981 25.15 plus 6 20% 790 629 24.52 plus 6.59% 629 981 1.300 36.99 plus 0.59% 981 1,182 60.96 plus 6.95% 1,182 1,300 58.01 plus 6.95% 1.300 1,182 TABLE 2-BIWEEKLY Payroll Period a. SINGLE Person-Including Head of Household b. MARRIED Person-Including Surviving Spouse If the amount The Nebraska income If the amount The Nebraska income of wages is: tax withheld is of wages is: tax withheld is: Nor over $ 114 $0.00 Nor over $ 273 $0.00 Over- But not over of excess over Over But not over of excess over $ 114 211 0.00 plus 2.26% $ 273 408 0.00 plus 2.26% 273 211 684 2.19 plus 3.22% 211 408 1.016 3.05 plus 3.22% 408 684 992 17.42 plus 4.91% 684 1,016 1,581 22.63 plus 4.91% 1,016 992 1.259 32.54 plus 6.20% 992 1,581 1.961 50.37 plus 6.20% 1,581 1,259 2.364 49.09 plus 6.59% 1,259 1.961 2,601 73.93 plus 6.59% 1,961 2.364 121.91 plus 6.95% 2,364 2,601 116.11 plus 6.95% 2,601 114 TABLE 3 - SEMIMONTHLY Payroll Period a. SINGLE Person-Including Head of Household b. MARRIED Person-Including Surviving Spouse If the amount The Nebraska income If the amount The Nebraska income of wages is: tax withheld is: of wages is: tax withheld is: Nor over $ 124 $0.00 Not Over $ 296 $0.00 Over But not over of excess over Over: But not over of excess over- $ 124 228 0.00 plus 2.26% 124 $ 296 0.00 plus 2.26% 296 228 741 2.35 plus 3.22% 228 442 1,101 3.30 plus 3.22% 442 741 1.074 18.87 plus 4.91% 1,101 1,713 24.52 plus 4.91% 1.101 1.074 1.364 35.22 plus 6.20% 1.074 1,713 2,125 54.57 plus 6.20% 1.713 1,364 2,561 53.20 plus 6.59% 1,364 2.125 2,818 80.11 plus 6.59% 2,125 2,561 132 08 plus 6.95% 2,561 2.818 125.78 plus 6.95% 2,818 442 TABLE 4 - MONTHLY Payroll Period a. SINGLE Person-Including Head of Household b. MARRIED Person-Including Surviving Spouse If the amount The Nebraska income If the amount The Nebraska income of wages is: tax withheld is: of wages is: tax withheld is: Not over $ 248 $0.00 Not over $ 592 $0.00 Over But not over of excess over Over But not over of excess over. $ 248 457 0.00 plus 2.26% 248 $ 592 884 0.00 plus 2.26% 592 457 1,483 4.72 plus 3.22% 457 884 2,202 6.60 plus 3.22% 884 1.483 2,148 37.76 plus 4.91% 1,483 2,202 3,425 49.04 plus 4.91% 2,202 2,148 2.728 70.41 plus 6.20% 2,148 3,425 4.249 109.09 plus 6.20% 3,425 2,728 5.123 106.37 plus 6.59% 2,728 4,249 5,635 160.18 plus 6.59% 4,249 5,123 264 20 plus 6.95% 5,123 5,635 251.52 plus 6.95% 5,635 O SR88 0 O 0 OOO 584 4,13 OOOOOOOO o 9 2:38 Ooooooo 2 7.36 Nebraska Income Tax Withholding Wago Bracket Table Single Persons --Weekly Payroll Period (For Wages Paid on or After January 1, 2017) the wees are And the number of income tax withholding allowances claimed is 0 But less 1 2 3 5 6 7 9 10 At least than The amount of Nebraska income tax to be with held must be 0 0 0 D 0 50 a 0 0 0 O 0 0 70 O D 0 0 0 0 D 0 30 90 0.60 0 0 0 o 0 0 0 100 0 0 0 0 0 D D 100 110 1.08 O 0 0 110 120 1.40 0 O 0 0 0 0 O 120 130 0 1.72 0.50 O D O 0 0 D 130 140 205 91 0 D 0 0 140 150 2.37 1.15 0 O O a 0 0 150 2.69 1. 0.51 TO 0 D 0 180 170 3.01 1.80 0.74 o a 0 0 0 170 180 333 2.12 0.06 ) D 0 O 0 D 180 190 3.66 1.23 0 0 O 0 0 0 190 200 393 2.78 1.55 0.55 D o 0 0 o 200 270 4.30 187 09 0 0 210 220 462 3.41 2.10 1.02 O 0 220 230 4.94 3.73 2.52 1.30 o 0 230 240 527 4,05 2.84 1.63 0.62 o 240 250 4,37 3.16 1.95 5.59 084 0 250 260 50 4.70 2 27 1.07 O 260 270 6.23 5.02 3.80 2.59 1.30 0 270 280 6.56 291 1.70 0.67 0 0 200 290 88 5.66 4.45 324 2.02 0.89 0 O 280 300 7.20 3.56 2.34 0 0 1.13 s.se 310 300 7.52 6.31 316 5.00 3.63 0 0 6 310 320 2.99 6.63 7.84 5:41 9.20 1.77 0.72 0 O 320 330 8.16 6.05 574 4.52 3.31 2.10 0.95 0 330 340 BO 485 8.49 7.27 3.63 1.20 2.42 0 20 O 350 340 7.50 5.17 3.95 2.74 CE 1.53 0.55 360 5.49 350 9.35 238 1.65 0.77 O 360 370 9.84 7.02 5.81 4.60 3.36 2.17 1.00 370 380 10.33 RE 8.56 6.13 4.92 3.71 2.49 1.28 U 380 390 10.12 8.07 7,67 6.45 5.24 4.03 2.81 1.60 0.60 O 390 400 11.31 7.99 6.78 5.56 1.92 400 410 11.10 TO 710 8.31 580 2001 340 n 2.24 U 12.29 410 10.44 8.63 742 6.21 4.99 195 3.78 2.57 1.35 0 420 430 12.79 10.99 7.74 5.32 4.10 2.89 0.65 440 13.28 11.4 8.07 6.65 4,42 3.21 2.00 0.00 0 440 450 19.77 11.92 10.07 8.39 5.96 353 232 D 450 460 1426 12.41 10.56 8.71 7.50 2 3.07 3.85 2764 1.43 0 460 470 14.75 12.90 11.05 9.20 7.82 6.60 5.39 2.90 1.75 0.70 470 480 15.24 1339 11.54 9.60 5.71 4.50 3.29 2.07 0.83 480 490 15.73 13.88 12.03 10.18 8.46 7.25 6.03 3.61 2.30 1.18 490 500 16 14.37 1252 10.67 8.82 7.57 6.30 2.72 1.50 500 510 16.83 15.01 11.10 9.31 760 6.68 5.46 4.25 3.04 1.82 510 520 17.45 15.35 13.50 11.65 821 7.00 5.79 4.57 3.36 2.15 520 530 18.07 15.84 13.99 10.29 8.54 7.32 6.11 4.80 3.68 2.47 530 540 18.09 16.35 12.63 10.78 7.64 5.22 4.00 2.70 540 550 19.31 16.97 14.90 13.13 9.42 7.97 554 4.33 3.11 550 560 19.93 17:50 15.27 1362 11.77 9.92 8.29 7.07 5.86 3.43 580 570 20.55 18 21 15.96 14.11 12.26 10.41 8.61 7.40 6.18 4.97 3.76 570 580 21.17 1883 16.49 14.60 12.75 10.90 9.05 7.72 6.51 5.29 4.08 580 500 21.79 19.45 17.11 15.09 13.24 11.39 9.54 8.04 6.83 5.61 4.40 599 800 20.07 17.73 15.58 13.73 11.88 10.00 7-15 5.94 600 610 23.00 20.00 16735 16.07 14.22 12.37 10.52 8.68 7.47 6.26 5.04 610 620 23.65 21.31 18.97 16.64 14.71 12.86 11.01 9.16 7.79 6.58 5.37 620 630 24.27 21.93 19.59 17.26 15.20 13.35 11.50 9.65 8.12 6.90 5.69 630 640 24.92 22.55 20.21 17.88 15.69 13.84 11.99 10.14 8.44 7.22 6.01 640 650 25.57 23.17 20.83 18.50 16.18 14.33 12.48 10.63 8.78 7.55 8.33 650 26.23 23.79 21:45 19.12 16.78 1483 12797 11.12 927 7.87 6.66 660 670 26.89 24.41 22.07 19.74 17.40 15.32 13.47 11.62 9.76 B.19 6.98 670 680 27.55 25.07 22.69 20 38 18.02 15.81 13.96 12.11 10 26 8.51 7.30 690 28.21 25.73 23.31 20.98 18.64 16.30 14.45 12.60 10.75 B.90 7.62 700 28.87 26.39 23.93 21.60 19 26 16.92 13.09 11.24 9.39 7.94 700 710 29.53 27.04 24.56 22 22 19.88 17.54 15.43 13.58 11.73 9.86 8.26 710 720 30.10 27.70 25.22 20.50 18.16 15.92 14.07 12.22 10.37 8.59 720 730 30.85 28.36 25.88 23.46 21.12 18.78 16.45 14.56 12.71 10.86 9.01 730 740 31.51 29.02 26.54 21.74 19.40 17.07 15.05 13.20 11.35 9.50 740 750 32.16 29.68 27.20 24.71 22.36 20.02 17.69 15.54 13.69 11.84 Nebraska See page 2 for important Information about the shaded areas. 13 218 10 9.00 9.58 966 Z17 9.80 12.14 8.99 680 2284 24.09 But 10 40.88 3400 24.12 28.13 286 46.60 4732 35.73 31.76 42.35 22.60 36.59 23.33 1909 4119 20.05 28.0 30.22 28.77 4742 3952 17.09 29.58 1000 35.53 29.01 50.62 Nebraska Income Tax Withholding Wage Bracket Table Single Persons - Weekly Payroll Period (continued) (For Wages Paid on or Alter January 1, 2017) And the number of income tax withholding allowances claimed is- Alat 0 1 2 4 5 6 7 B 9 10 than 750 The amount of Nebraska income tax to be with haid must be 760 TEST 7603 TH 10248 750 770 31.00 28.03 23.60 21.20 18.99 16.50 14.67 770 10.97 780 34.14 31.66 29.17 28.69 24.22 19.55 21.88 780 13.30 17.21 15.17 11.40 790 $4.00 32.32 29 33 27.35 2087 22 50 2017 790 13.01 15.60 11.96 17.00 BOD 32.90 35.46 10 30.49 28.01 100 25.52 23.12 16.15 2070 14.50 12.45 36.12 33.63 20.18 810 2376 163 820 7907 12.14 1479 36.78 31.81 29.33 26.84 820 24.36 13 330 22.03 1735 13.43 15.20 37.44 34.95 30 840 29.99 27.50 2265 25.02 30.10 17.97 20 31 35.61 15.77 13.92 33.13 840 30 54 28.16 256B ASO 23 27 20.93 18.50 16.26 14.41 850 38.75 3622 33.70 860 370240 31:30 23 80 19.21 21.55 16. 14 90 363 300 34.45 31.00 TO 870 22.17 16930 40.07 17.30 37.59 870 35 50 32.62 30.14 80 27.05 25 17 20.45 22.79 15 18.12 40.78 38.25 35.76 30.80 33.28 880 253 890 28 31 23.41 21.07 18.74 16.40 41.39 38 91 890 36.42 31.40 33.04 900 28.37 2649 24.00 19.30 21.69 17.02 42.06 30.57 500 3700 32.11 36.00 29.03 4022 27.15 24.66 22.31 19.98 910 920 37.74 30129 20.60 920 38.40 35.62 33.43 30.95 28.45 25.98 23.55 44.00 41.54 21.22 930 39.05 36.58 040 31.61 29.12 44.60 42 20 2664 24.17 19.50 21.84 30.72 3723 34.75 240 950 29.78 45.34 32 27 27.30 22.46 42.86 20.12 37.89 40.38 35.41 32.93 350 30.44 900 27.96 20.00 41:04 3655 25.47 30.07 23 08 960 2074 970 33.58 31.10 44.18 21.36 39.21 970 3424 080 29.28 26.79 39.87 37,39 24.32 21.98 990 34.90 29.94 43.00 27.45 47.90 45.50 40.53 990 35.50 24.97 33.00 48.64 28.11 43.67 46.19 1,000 1.010 4939 46 81 4413 39.36 31.25 415 33440 23.84 38 28 29 1,010 1.020 20 44.00 40.02 42.51 12 37.54 35 05 1.030 32.53 30.00 1.020 50.62 48.13 27.60 25.12 45.65 43.17 40.68 38.20 35.71 33.23 . 1.040 1030 30.75 28.26 25.78 51.28 48.79 46.31 41.34 38.86 36.37 33.89 31.41 1040 1.050 28.44 51.93 49.45 2892 46.97 14.48 42.00 1,050 32.06 w 1.000 34.55 50.11 27.10 4270 37.00 1.050 53.25 50.77 EN 48.28 27.70 45.80 43 40.83 3836 SON 35.87 2841 1.070 1,080 30.90 5393 51.43 46.48 41.49 39.01 1,000 1,050 3401 20 52.00 31.58 49.00 47.12 ES 44.64 42.15 1.000 34.70 32.22 2728 55 23 29.73 an 52.25 50.26 1.100 42.81 37.34 22 35 36 3228 3039 55.00 53.40 4844 38.50 SALA 1,120 1,119 56.56 54.00 661 49.10 46.61 44.13 30.16 S8. 34.19 112 31.71 1.120 1,130 57.21 54.72 49.76 47.27 42.30 9989 37.34 1,130 5538 34 35 1.140 SON 52.90 50.41 40.48 38.00 35.51 1.140 582 1.159 56.04 51.07 46.11 43.02 41.14 3805 3269 1,160 56.70 54.22 51.73 49.25 46.76 44.28 41.80 39.31 200 59.84 1,160 36.83 54.87 34.35 57.36 5239 44.94 47.42 42.46 SA 39.97 3749 35.00 1.170 1,180 60.50 58.02 55.53 53.05 50.57 48.00 45.60 43.12 40.63 38.15 35.66 1.160 58.68 56.19 53.71 51.23 48.74 46.26 43 77 38.81 36.32 3.190 1.200 50.34 56.85 54 37 49.40 46.92 4443 41.95 62.50 1,210 30.47 59.99 35.98 57.51 52.54 47.58 45.69 42.61 1210 1,220 40.12 60.65 58.17 5569 53.20 50.72 48.23 45.75 4327 1.220 38.30 63.95 61.33 58.83 56.35 53.86 51.38 48.89 38.96 1.230 1.240 64.64 62.02 59,49 57.00 54.52 52.04 49.55 47.07 44.59 1 240 1.250 65.34 39.62 62.72 60.15 5766 55.18 52.70 42.10 50.21 47.73 45 24 42.76 40.28 1.250 1.260 66.00 G0.81 582 55.24 50.87 4659 45.90 1.260 1.270 43:42 401944 66.73 64.11 61.49 58.98 56.50 54.01 51.53 49.05 46.56 44,00 1,270 41.59 1.280 67.42 64.80 62.18 59.54 57.16 54.67 52.10 49.71 1.280 44.74 42.25 1,290 68.12 65.50 62.88 60.30 57.82 5533 52.85 50.36 47.88 1,290 1.300 45.40 66.19 63.57 600 42.91 58,47 55.99 53.51 1,300 51.02 48.54 46.06 43.57 66.89 61.65 59.15 50.05 54.17 51.00 49720 1,310 1,320 70.20 67.58 64.96 46.71 6235 59.79 44 23 57.31 54.82 52.34 49.86 1,320 1.330 4737 70.90 68.28 65.66 63.04 44.89 60.45 57.97 55.48 53.00 50.52 1.330 1,340 71.59 68.97 68.35 48.03 45.58 63.74 61.12 58.63 56.14 1,340 53.66 1.350 51.18 72.29 69.67 67.05 64.43 61.81 48.69 46.21 59.29 56.80 54,32 1,360 70.30 51.83 72.98 67.74 49.35 46.87 65.13 62.51 1.360 57:46 1,370 73.68 71.06 68.44 65.82 63.20 SOTOT 60.60 47.53 58.12 1,380 55.64 1.370 71.75 53.15 74.37 69.13 50.67 66.52 63.90 48.18 61.28 58.78 1,380 1.390 56.30 75.07 72.45 53.81 69 83 51.33 48.84 67 21 64.59 61.97 1,400 59.44 1390 56.95 54.47 75.76 73.14 70 52 67-91 65 2