Percentage Method Tables for Income Tax Withholding TABLE 1-WEEKLY Payroll Period $0 (a) SINGLE person (including head of household)- (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $44......... $0 Not over $165 ......... Over But not over- of excess over-Over- But not over- of excess over- $44 - $222 . . $0.00 plus 10% -$44 $165 - $520.. $0.00 plus 10% -S165 $222 -$764 $17.80 plus 15% -$222 $520 -$1,606 .. $35.50 plus 15% -5520 $764 -$1,789 - $99.10 plus 25% -$764 $1.606 $3,073 .. $198.40 plus 25% -$1,606 $1,789 -$3,685 . . $355.35 plus 28% -$1,789 $3,073 $4,597 .. $565.15 plus 28% -$3,073 $3.685 - $7,958 . . $886.23 plus 33% -33.685 $4.597 $8.079 $991.87 plus 33 -$4,597 $7,958 -$7.990 $2,296.32 plus 35% -$7.958 $8.079 -$9,105 $2,140.93 plus 35% -$8,079 $7.990 $2,307-52 plus 39.6% -$7,990 $9,105 $2,500.03 plus 39.6% -$9,105 TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of household) |(b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $88...... .. So Not over $331 ...... $0 Over- But not over- of excess over-Over- But not over- of excess over- $88 -$443 $0.00 plus 10% -588 $331 -$1,040 .$0.00 plus 10% -$331 $443 -$1,529 .. $35.50 plus 15% $443 $1,040 $3,212 .. $70.90 plus 15% -$1,040 $1,529 -$3,579 . . $198.40 plus 25% - 1.5291 $3212 $6.146 $396.70 plus 25% -$3,212 $3.579 7369 710.90 plus 28% -33,579 $6,146 $9,194 $1,130.20 plus 28% -$6.146 $7,369 $15.915 $1.772.10 plus 33% -37.369159.194 $16.158 $1.983 64 plus 33% -$9,194 $15.915 -$15,981 .$4,592.28 plus 35% -$15,915 $16,158 -$18,210 .$4,281.76 plus 35% $16.158 $15,981 $4.615 38 plus 39.6% ---$15,981 $18.210. ........... $4.999.96 plus 39.6% -$18,210 TABLE 3-SEMIMONTHLY Payroll Period (a) SINGLE person (including head of household) |(6) MARRIED person- If the amount of wages of the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is to withholdis: Not over $96... SO Not over $358 .. SO Over But not over- of excess over-Over- But not over- of excess over- $96 -$480 $0.00 plus 10% -$96 $358 $1,127 .. $0.00 plus 10% -S358 $480 -$1,656 $38.40 plus 15% -$480 $1,127 - $3,479 .$76.90 plus 15% -$1,127 $1,656 $3,877 . . $214.80 plus 25% -$1,656 $3,479 - $6,658 . $429.70 plus 25% -$3,479 $3.877 -$7,983 .. $770.05 plus 28% -33,877) $6.658 -$9,960 .. $1,224.45 plus 28% -$6,658 $7.983 -517 242 $1,919.73 plus 33% -57,983 $9.980 -$17.504 .. $2,149.01 plus 33% -$9,960 $17.242 -$17,313 $4.975.20 plus 35% -$17,242 $17.504 $19,727. $4,638.53 plus 35% -$17.504 $17,313. $5,000.05 plus 39.6% -$17,313 $19.727 $5,416.58 plus 39.6 -$19.727 TABLE 4MONTHLY Payroll Period (a) SINGLE person (including head of household) (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is to withholdis: Not over $192 ... $0 Nol over $717 ........ $0 Over But not over- of excess over-Over But not over- of excess over- $192 -$960 $0.00 plus 10% $192 $717 -$2,254 . $0.00 plus 10% -$717 $960 -$3,313 . $76.80 plus 15% - $960 $2,254 -$6,958 .. $153.70 plus 15% -$2.254 $3,313 -$7,754 . $429.75 plus 25% -$3,313 $6,958 -$13,317 .. $859.30 plus 25% - $6.958 $7,754 -$15,967 . . $1,540.00 plus 28% -$7,754 $13,317 -$19,921 . $2,449.05 plus 28% $13,317 $15,967 -$34,483 . $3,839.64 plus 33% -$15,967 $19,921 - $35,008 .$4,298.17 plus 33% -$19,921 $34,483 -$34,625 $9,949.92 plus 35% -$34,483 $35,00B -$39,454 .. $9,276.88 plus 35% -$35,008 $34,625. $9.999.62 plus 39.6% -$34,625 $39,454..... $10,832.98 plus 39.6% -$39,454 Save Payroll Period W eekly .......................... Biweekly ......................... Semimonthly ... Monthly ....................... Quarterly ... Semiannually Annually......................... Daily or miscellaneous (each day of the payroll One Withholding Allowance $ 76.90 153.80 166.70 333.30 1,000.00 2,000.00 4,000.00 period).! 15.40 Tiffani Lind earned $1,900 during her biweekly pay period. She is married and claims 4 deductions. Her annual earnings to date are $52,541. Calculate her net pay. (Use Table 71 and Table 7.2). (Do not round intermediate calculations. Round your answer to the nearest cent.) Net pay Percentage Method Tables for Income Tax Withholding TABLE 1-WEEKLY Payroll Period $0 (a) SINGLE person (including head of household)- (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $44......... $0 Not over $165 ......... Over But not over- of excess over-Over- But not over- of excess over- $44 - $222 . . $0.00 plus 10% -$44 $165 - $520.. $0.00 plus 10% -S165 $222 -$764 $17.80 plus 15% -$222 $520 -$1,606 .. $35.50 plus 15% -5520 $764 -$1,789 - $99.10 plus 25% -$764 $1.606 $3,073 .. $198.40 plus 25% -$1,606 $1,789 -$3,685 . . $355.35 plus 28% -$1,789 $3,073 $4,597 .. $565.15 plus 28% -$3,073 $3.685 - $7,958 . . $886.23 plus 33% -33.685 $4.597 $8.079 $991.87 plus 33 -$4,597 $7,958 -$7.990 $2,296.32 plus 35% -$7.958 $8.079 -$9,105 $2,140.93 plus 35% -$8,079 $7.990 $2,307-52 plus 39.6% -$7,990 $9,105 $2,500.03 plus 39.6% -$9,105 TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of household) |(b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $88...... .. So Not over $331 ...... $0 Over- But not over- of excess over-Over- But not over- of excess over- $88 -$443 $0.00 plus 10% -588 $331 -$1,040 .$0.00 plus 10% -$331 $443 -$1,529 .. $35.50 plus 15% $443 $1,040 $3,212 .. $70.90 plus 15% -$1,040 $1,529 -$3,579 . . $198.40 plus 25% - 1.5291 $3212 $6.146 $396.70 plus 25% -$3,212 $3.579 7369 710.90 plus 28% -33,579 $6,146 $9,194 $1,130.20 plus 28% -$6.146 $7,369 $15.915 $1.772.10 plus 33% -37.369159.194 $16.158 $1.983 64 plus 33% -$9,194 $15.915 -$15,981 .$4,592.28 plus 35% -$15,915 $16,158 -$18,210 .$4,281.76 plus 35% $16.158 $15,981 $4.615 38 plus 39.6% ---$15,981 $18.210. ........... $4.999.96 plus 39.6% -$18,210 TABLE 3-SEMIMONTHLY Payroll Period (a) SINGLE person (including head of household) |(6) MARRIED person- If the amount of wages of the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is to withholdis: Not over $96... SO Not over $358 .. SO Over But not over- of excess over-Over- But not over- of excess over- $96 -$480 $0.00 plus 10% -$96 $358 $1,127 .. $0.00 plus 10% -S358 $480 -$1,656 $38.40 plus 15% -$480 $1,127 - $3,479 .$76.90 plus 15% -$1,127 $1,656 $3,877 . . $214.80 plus 25% -$1,656 $3,479 - $6,658 . $429.70 plus 25% -$3,479 $3.877 -$7,983 .. $770.05 plus 28% -33,877) $6.658 -$9,960 .. $1,224.45 plus 28% -$6,658 $7.983 -517 242 $1,919.73 plus 33% -57,983 $9.980 -$17.504 .. $2,149.01 plus 33% -$9,960 $17.242 -$17,313 $4.975.20 plus 35% -$17,242 $17.504 $19,727. $4,638.53 plus 35% -$17.504 $17,313. $5,000.05 plus 39.6% -$17,313 $19.727 $5,416.58 plus 39.6 -$19.727 TABLE 4MONTHLY Payroll Period (a) SINGLE person (including head of household) (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is to withholdis: Not over $192 ... $0 Nol over $717 ........ $0 Over But not over- of excess over-Over But not over- of excess over- $192 -$960 $0.00 plus 10% $192 $717 -$2,254 . $0.00 plus 10% -$717 $960 -$3,313 . $76.80 plus 15% - $960 $2,254 -$6,958 .. $153.70 plus 15% -$2.254 $3,313 -$7,754 . $429.75 plus 25% -$3,313 $6,958 -$13,317 .. $859.30 plus 25% - $6.958 $7,754 -$15,967 . . $1,540.00 plus 28% -$7,754 $13,317 -$19,921 . $2,449.05 plus 28% $13,317 $15,967 -$34,483 . $3,839.64 plus 33% -$15,967 $19,921 - $35,008 .$4,298.17 plus 33% -$19,921 $34,483 -$34,625 $9,949.92 plus 35% -$34,483 $35,00B -$39,454 .. $9,276.88 plus 35% -$35,008 $34,625. $9.999.62 plus 39.6% -$34,625 $39,454..... $10,832.98 plus 39.6% -$39,454 Save Payroll Period W eekly .......................... Biweekly ......................... Semimonthly ... Monthly ....................... Quarterly ... Semiannually Annually......................... Daily or miscellaneous (each day of the payroll One Withholding Allowance $ 76.90 153.80 166.70 333.30 1,000.00 2,000.00 4,000.00 period).! 15.40 Tiffani Lind earned $1,900 during her biweekly pay period. She is married and claims 4 deductions. Her annual earnings to date are $52,541. Calculate her net pay. (Use Table 71 and Table 7.2). (Do not round intermediate calculations. Round your answer to the nearest cent.) Net pay