Percentage Method Tables for Income Tax Withholding (For Wages Paid in 2018) TABLE 1-WEEKLY Payroll Period |(b) MARRIED person- If tho amount of wagos (aftersubtracting withholding allowances) is: Not over $222 Ovor- $222 $588 $1,711 $3,395 $6,280 $7,914 $11,761 (a) SINGLE person (including head of househoid) If the amount of wages (after subtracting withholding allawances) is Not over $71 .. The amount of income tax towithhold is: $0 The amount of income tax to withhold is: But not over $254 $815 $1,658 $3,100 -$3,917 -S9,687 of oxcess ovor $71 $254 $815 -$1.658 -$3,100 -$3.917 -$9,687 Over $71 $254 $815 $1,658 $3,100 $3,917 $9,687 But not ovor -$588 $1,711 $3,395 $6,280 -$7,914 -$11,761 of excess over- so.o0 plus 10 % $18.30 plus 12% S85.62 plus 22 % $271.08 plus 24% S617.16 plus 32 % $878.60 plus 35 % $2,898.10 plus 37 % $0.00 plus 10% $36.60 plus 12% $171.36 plus 22% $541.84 plus 24 % $1,234.24 plus 32 % $1,757.12 plus 35% $3,103.57 plus 37 % -$222 -$588 -$1,711 33,395 S6,280 -$7,914 -$11,761 TABLE 2-BIWEEKLY Payroll Period |(b) MARRIED person If the amount of wages (after subtracting (a) SINGLE person (including head of household) If the amount of wages (after subtracting withhclding ellowances) is: Not over $142 Over $142 S509 $1,631 $3,315 $6.200 $7,835 $19.373 withholding allowances) is: to withhold is Come tax $0 The amount of income tax to withhold is: The amcunt of Not over $444 of excess over- Over- $444 $1,177 $3,421 S6,790 -S6200 $12.560 $15,829 $23,521 S0 of excess over- -$444 -$1,177 -$3,421 -$6,790 $12.560 $15,829 $23,521 But not over- -$509 -$1,631 -$3,315 -S5,200 S7.835 -$19.373 But not over -$1,177 -$3,421 -$6,790 -$12,560 $15.829 $23,521 $0.00 plus 10 % $73.30 plus 12% $342.58 plus 22% $1,083.76 plus 24% $2.468.56 olus 32% $3,514.64 plus 35% $6.206.84 plus 37 % -$142 -$509 -$1.631 $3315 $0.00 plus 10% $36.70plus 12% S171.34 plus 22 % $541.82 plus 24 % S1.234.22 olus 32 % S1,757.42 plus 35% $5,795.72 plus 37 % -$7835 -$19.373 TABLE 2-BIWEEKLY Payroll Period |(b) MARRIED person If the amount of wages (after subtracting withholding allowances) is: Not over $444 (e) SINGLE person (including head of houschold) If the amount of wages (after subtracting withholding allowances) is: Not over $142 Over $142 $509 $1,631 $3,315 $6.200 $7,835 $19.373 The amount of income tax to withhold is: The amcunt of income tax to withhold is: $0 $0 of excess over Over -$142 -$509 -S1.631 -$3315 -$6200 -S7835 $19.373 $23,521 But not over- -$509 -$1,631 -$3,315 -$6,200 -S7.835 -$19,373 But not over -$1,177 -$3,421 -$6,790 -$12,560 -$15.829 -S23,521 of excess over- -$444 -$1,177 -$3,421 -$6,790 -$12,560 -$15,829 $23.521 $0.00 plus 10% S36.70 plus 12% S171.34 plus 22 % $541.82 plus 24 % S1.234.22 plus 32% $1.757.42 plus 35% $5.795.72 plus 37% $444 $1,177 $3,421 $6,790 $12.560 $15,829 $0.00 plus 10% $73.30 plus 12% $342.58 plus 22% $1,083.76 plus 24% $2.468.56 olus 32 % $3,514.64 plus 35 % $6.206.84 plus 37% TABLE 3-SEMIMONTHLY Payroll Period (b) MARRIED person- If the amount of wages (after subtracting withholding allowances) is: Not over $481 (a) SINGLE person (including head of household) If the amount of wages (after subtracting withnolding allowances) is: Not over $154 Over $154 $551 $1,767 $3,592 $6,717 $8,488 $20,088 The amount of income tax to withhold is: $0 The amount of income tax to withhold is: $0 of excess over- Over- But not over -$1,275 -$3,706 -$7,356 -$13,606 -$17,148 $25,481 of excess Over- -$481 $1,275 $3,706 -$7,356 -$13,606 $17,148 Cs,401 But not over- -$551 -$1,767 -$3,592 -$6,717 -$8,488 $20,988 $0 00 plus 10e $79.40 plus 12% $371.12 plus 22% $1,174.12 plus 24% $2,674.12 plus 32% $3,807.56 plus 35% $6,724.11 plus 37 -$154 -$551 $1,767 -$3592 $6717 -$8.488 $20,988 so00 plus 10% $39.70 plus 12% $185.62 plus 22% $587.12 plus 24 % $1,337.12 plus 32 % $1,903.84 plus 35 % s6,278.84 plus 37 % $481 $1,275 $3,706 $7,356 $13,606 $17,148 $25.481 TABLE 4-MONTHLY Payroll Period | (b) MARRIED person- If the amount of wages (aftoroubtracting withholding allowances) is: Not over $063 (a) SINGLE person (including head of household)- If the amount of wages (after oubtracting withholding allowances) is Not over $308 Tho amount of inoomo tax to withhold is: Tho amount of income tax to withhold is: $0 of excess over-Over- -$308 -$1,102 -$3,533 -$7,183 $13,433 $16,975 -$41,975 of excess over -$963 -$2,550 -$7,413 -$14,713 -$27,213 -$34,296 $50,963 Over- $308 $1,102 $3,533 $7,183 $13,433 $16,975 $41,975 But not over- -$1,102 -$3,533 -$7,183 -$13,433 -$16,975 -$41,975 But not over- -$2,550 -$7,413 $14,713 -$27,213 -$34,296 -$50,963 S0.00 plus 10 % $79.40 plus 12% $371.12 plus 22% $1,174.12 plus 24% $2,674.12 plus 32% $3,807.56 plus 35 % S12,557.56 plus 37% $963 $2,550 $7,413 $14,713 $27,213 $34,296 $50,963 $0.00 plus 10% $158.70 plus 12 % $742.26 plus 22 % $2,348.26 plus 24% $5,348.26 plus 32% $7,614.82 plus 35% $13,448.27 plus 37 % 9.1 TABLE Percentage method income tax withholding allowances One Withholding Allowance Payroll Period $ 79.80 Weekly 159.60 Biweekly Semimonthly Monthly Quarterly Semiannually 172.90 345.80 1,037.50 2,075.00 Annually 4,150.00 Daily or miscellaneous (each day of the payroll period) 16.00 Rhonda Brennan found her first job after graduating from college through the classifieds of the Miami Herald. She was delighted when the offer came through at $16.00 per hour. She completed her W-4 stating that she is married with a child and claims an allowance of 3. Her company will pay her biweekly for 80 hours (assume a tax rate of 6.2% on $128,400 for Social Security and 1.45% for Medicare). Calculate her take-home pay for her first check. (Use Table 9.1 and Table 9.2) (Round your answer to the nearest cent.) Net pay