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Problem 10-57 (LO 10-2, 10-4) Lauprechta Inc. has the following employees on payroll: Assume that the employer uses the percentage method of withholding. Use withholding allowance and percentage method tables. Naila Wilfred Byron Annie Semimonthly Payroll $5,800 $5,000 $3,600 $4,200 Withholding Marital Allowances Status Married 3 Married 1 Single 2 Single Required: Complete the table for taxes to be withheld for each pay period. (Round your intermediate computations and final answers to 2 decimal places.) Federal Withholding Employee Social Security Medicare Tax Total Taxes Tax Tax Withheld Naila $ 0.00 Wilfred $ 0.00 Byron $ 0.00 Annie $ 0.00 Percentage Method Tables for Income Tax Withholding (For Wages Paid in 2019) TABLE 1WEEKLY Payrol Period (a) SINGLE person (including head of household) (b) 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 withholds: withholding allowances) is: to withhold is: Not over $73 $0 Not over $227 $0 Over- But not over- of excess over-Over- But not over- of excess over- $73 -$260.. $0.00 plus 10% -$73 $227 -S600 $0.00 plus 10% -S227 $260 -5832. $18.70 plus 12% -$260 $60 -$1,745 $37.30 plus 12% -S600 $832 - $1,692 $87.34 plus 22% -$832 $1,76 -$3,465 $174.70 plus 22% -$1,745 $1,692 -$3,164 $276.54 plus 24% -$1,692 $3,485 -S6,409 $553.10 plus 24% $3,465 $3,164 -$3,998 .. $629.82 plus 32% -$3,164 $6,409 -$8,077 $1,259.66 plus 32% -$6,409 53,990 -59,607 $690.70 plus 35% -53,990 30,077 -$12,003 $1.793.42 plus 35% -$8,077 $9,887 $2.957.85 plus 37% -$9,887 $12.003 $3,167.52 plus 37% -$12,003 TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of hcusehold)- (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 s: withholding allowances) is: to withhold is: Not over $116..... $0 Not over 8154...... $0 Over- But not over- of excess over- Over- But not over- of excess over- $146 -$519 $0.00 plus 10% -$146 $454 -$1,200 $0.00 plus 10% - $454 $519 -$1,664 .. $37.30 plus 12% -$519 $1,20 -$3,490 $74.60 plus 12% -$1,200 $1,664 $3,385 . . $174.70 plus 22% - $1,664 $3,490 - $6,931 $349.40 plus 22% -$3,490 $3,385 -$6,328 $553.32 plus 24% -$3,385 $6,931 -$12,817 $1,106.42 plus 24% -$6,931 $6,328 -$7,996. . $1,259.64 plus 32% -$6,328 $12,817 -$16,154 .. $2,519.06 plus 32% -$12,817 $7,996 -$19,773 $1,793.40 plus 35% -$7.996 $16,154 - $24,006. $3,586.90 plus 35% -$16,154 $19,773 $5,915.35 plus 37% -$19,773 $24,005 $6,335.10 plus 37% - $24,006 TABLE 3-SEMIMONTHLY Payroll Period $8,663 .. 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(a) SINGLE person (including head of household) (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amoun of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold s: withholdng allowances) is: to withhold is: Not over $158 $0 Not over $492 $0 Over- But not over of excess over-Over- But not over of excess over- $15 -S563 snonphe 10% -S1ER $400 -$1,300 $non plue 10% -S492 $563 -$1,803 $40.50 plus 12% -$563 $1,300 -$3,781 $80.80 plus 12% -$1,300 $1,803 -S3,667 .. $189.30 plus 22% -$1,803 $3,781 -$7,508.. $378.52 plus 22% -$3,781 $3,667 -$6,855 .. $599.38 plus 24% -$3,667 $7.508 -$13,885 .. $1,198.46 plus 24% -S7,508 $6,855 $1,364.50 plus 32% - $6,855 $13,885 -$17,500.. $2,728.94 plus 32% $13,885 $8,663 - $21,421 .. $1,943.06 plus 35% -$8,663 $17.500 - $26,006 .. $3,885.74 plus 35% -$17.500 $21,421 $6,408,36 plus 37% --$21,421 $26,006 $6,862.84 plus 37% - $26,006 TABLE 4MONTHLY Payroll Period (a) SINGLE person (including head of household) (b) 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 s: withholding allowances) is: to withhold is: Not over $317. $0 Not over $983 $0 Over- But not over- of excess over-Over- But not over- of excess over- $317 -S1,125 .. $0.00 plus 10% -$317 $983 -$2,600 $0.00 plus 10% -$983 $1,125 -$3,606 $80.80 plus 12% -$1,125 $2,600 -S7,563 $161.70 plus 12% -$2,600 $3,606 -$7,333 .. $378.52 plus 22% - $3,606 $7,563 -$15,017 .. $757.26 plus 22% -$7,563 $7,333 $13,710 $1,198.46 plus 24% -$7,333 $15,017 -$27,771 .. $2,397.14 plus 24% -$15,017 $13,710 -$17,325 $2,728.94 plus 32% -$13,710 $27.771 -$35,000 . . $5,458.10 plus 32% - $27.771 $17,325 -$42,842 $3,885.74 plus 35% -$17,325 $35,00 -$52,013 $7.771.38 plus 35% -$35,000 $42,842 $12,816.69 plus 37% -$42,842 $52,013 $13,725.93 plus 37% - $52,013 Source: U.S. Department of the Treasury, Internal Revenue Service, Publication 15. Washington, DC: 2018 The 2019 Amount for One Withholding Allowance (Used in Step 1) Pay Period Daily Weekly Biweekly Semimonthly Monthly Quarterly Semiannually Annually Allowance Amount $ 16.20 80.80 161.50 175.00 350.00 1,050.00 2,100.00 4,200.00