Payroll Accounting 2021 *4-15B LO 3 See Example 4-12 on page 4-38 Use the percentage method to compute the federal income taxes to withhold from the wages or salaries of each employee. Employee No. of Withholding Gross Wage or Salary $ 1,575 weekly 1,200 biweekly No. Employee Name Marital Status Allowances 1 Skymer, A. M 4 2 Wolfe, T. S 0 3 Klein, G. S 5 4 Carey, P. M 8 5 Wu. M. M 3 8,120 monthly 12,600 quarterly 1,090 semimonthly Amount to Be Withheld *4-16B LO 3 SHOW See Example 4-12 on page 4-38, Example 4-13 on page 4-39 ME HOW At least- than- A B withhold is: percentage exceeds- C Married Filing Jointly D At least- than- withhold is: percentage exceeds- E A B D E Married Filing Jointly $0 $477 $0.00 0% $0 $0 $238 $0.00 0% $0 $477 $857 $0.00 10% $477 $238 $428 $0.00 10% $238 $857 $2,020 $38.00 12% $857 $428 $1,010 $19.00 12% $428 $2,020 $3,766 $177.56 22% $2,020 $1,010 $1,883 $88.84 22% $1,010 $3,766 $6,758 $561.68 24% $3,766 $1,883 $3,379 $280.90 24% $1,883 $6,758 $8,452 $1,279.76 32% $6,758 $3,379 $4,226 $639.94 32% $3,379 $8,452 $12,439 $1,821.84 35% $8,452 $4,226 $6,220 $910.98 35% $4,226 $12,439 $3,217.29 37% $12,439 $6,220 $1,608.88 37% $6,220 Single or Married Filing Separately Single or Married Filing Separately $0 $238 $0.00 0% $0 $0 $119 $0.00 0% $0 $238 $428 $0.00 10% $238 $119 $214 $0.00 10% $119 $428 $1,010 $19.00 12% $428 $214 $505 $9.50 12% $214 $1,010 $1,883 $88.84 22% $1,010 $505 $942 $44.42 22% $505 $1,883 $3,379 $280.90 24% $1,883 $942 $1,689 $140.56 24% $942 $3,379 $4,226 $639.94 32% $3,379 $1,689 $2,113 $319.84 32% $1,689 $4,226 $10,208 $910.98 35% $4,226 $2,113 $5,104 $455.52 35% $2,113 $10,208 $3,004.68 37% $10,208 $5,104 $1,502.37 37% $5,104 Head of Household Head of Household $0 $359 $0.00 0% $0 $0 $179 $0.00 0% $0 $359 $630 $0.00 10% $359 $179 $315 $0.00 10% $179 $630 $1,391 $27.10 12% $630 $315 $696 $13.60 12% $315 $1,391 $2,003 $118.42 22% $1,391 $696 $1,001 $59.32 22% $696 $2,003 $3,499 $253.06 24% $2,003 $1,001 $1,750 $126.42 24% $1,001 $3,499 $4,346 $612.10 32% $3,499 $1,750 $2,173 $306.18 32% $1,750 $4,346 $10,328 $10,328 $883.14 35% $4,346 $2,173 $5,164 $441.54 35% $2,173 $2,976.84 37% $10,328 $5,164 $1,488.39 37% $5,164 2020 Percentage Method Tables for Manual Payroll Systems With Forms W-1 From 2020 or later