please help! ... i need this by tomorrow at 10:30am!!! please help... please help!!!
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Pdx Inc. is paying payroll for their employees on monthly basis. They're also on a Monthly Depositer plan for taxes. *The Social Security (OASDI) rate is 6.2% with a wage-base maximum of $127.200. The Medicare rate is 1.45% on all carnings. *The FUTA tax rate is 0.8% for the first $7,000 of wages. *The SUTA tax rate is 5.7% for the first $7,000 of wages. REQUIREMENTS: (Use BLUE color for all answers you fill out in all tabs in this excel file). 1- Fill up the tables in the "Wages & Taxes" tab. (That's in the 2nd tab here in this file). 24 points on this requirement. 2. Fill up the "Payroll Register for DECEMBER". (3rd tab). 15 points on this requirement (Note: You will get EXTRA CREDIT if you do Payroll Register for October, November as well). (6th & 7th tabs). 3- Record the following "Journal Entries for the month of OCTOBER NOVEMBER, & DECEMBER (4th tab). 50 points on this. (Note: Look for my hints on the journal entries in the "Orientation about COMP ASSIGNMENT" file. a- ACCRUAL of payroll at the due dates. (Also called "journalise the Payroll Register" in the book. b-ACCRUAL of all taxes by the end of the period. - PAYMENT of payroll on the 3rd day of the following month after accrual. d- PAYMENT of taxes by the 15th day of the following month after accrual. 4- Complete form 941 (a saparate file uploaded as a PDF in D21), 11 points on this requirement. Sheet 2: Wages & Taxes OCTOBER FICA NOTES: Mari DAN AAM . Mubare Tur VID Ranings is 320 100 119, 1. Mehlum Serty 3.pl DOLLAR 3. De www Pw M-1 November FICA VID AM M DADI M Th Me M December FICA December Pyroll De Ver Tas More VIDE te spade Hy Meld www DANDI M. he Me Mame - ME Sheet 3: Payroll Register for DECEMBER PAYROLL REGISTER For the month of: DECEMBER Our Grer VTT Prier Hari (VT M IN Totals Tarp THCA 711 NITONA Melle Ch UTAMA DA Totals Sheet 4: Journal Entries JOURNAL ENTRIES Pill up all journal entries in the tables below. Keepee Blank line between the journals. Descriptions are NOT needed Here's an example below for illustration relevant to this assignment Date Account Debit Credit October Equipment 1.000 Cash 1.000 blank November 15th Cash 10.000 Capital 10.000 a) ACCRUAL of wages expense at the end of the Date Account Debit Cred b) ACCRUAL of all taxes at the end of the month Date Account Tebit Crec c) PAYMENT of wages at the 3rd day of the following month after accrual Debit Credit Date Account d) PAYMENT of taxes at the 15th day of the following month after accrual Date Account Debit Credit >> Automatic Zoom Wage Bracket Method Tables for Income Tax Withholding SINGLE Persons--MONTHLY Payroll Period (For Wages Paid through December 31, 2017) And the wages are And the number of withholding allowances claimed is But less 0 1 than 5 6 8 The amount of income tax to be withheld is $o 5220 Atlant 2 2 3 4 2 6 10 220 240 250 DOOS 155Tag m 9 es 983 90 SANOO OOOOO OOOOO OOOOO OOOS 9000 0000 0000OOOOOOOOOOOOOOOOOORRE 9000 DOOOOOOOOOOOOOOOOOOOO0000 0000 0000 SOOO OOOOO OOOOOOOOOOOOOOOOOOOOOOOOO 0000 8.00 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO 900OOOOOOOOOOOOOOOO OOOOOOOOOOOOOOOOOOO 8000 COOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO DODO DODDODDODO ODODO ODODO SOOO OOOOO OOO8 PODODDOD OOOOOOOOOOOOOOO DOSLO DOO 3000 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO Wages Bracket (USE PAGES 59 to 62 ONLY) - BA-111-40510 - Introduction to 1,160 1,200 1,240 1,280 1,320 1,360 1,400 1,440 1,480 1.520 1,560 1,600 1,640 1,680 1,720 1.760 1.800 1,840 1,880 1.920 1,960 2.000 2,040 2,080 2.120 2,160 2,200 2.240 2,280 2,320 2,360 1,200 1,240 1,280 1,320 1,360 1,400 1,440 1,480 1,520 1,560 1,600 1,640 1,680 1,720 1,760 1,800 1,840 1,880 1.920 1,960 2.000 2,040 2,080 2,120 2,160 2,200 2240 2,280 2,320 2,360 2,400 82 8888 3x888 88 88888 99888 8886 688 23 8seg 831 179 NNNN 10 105 Wage Bracket Method Tables for Income Tax Withholding SINGLE Persons-MONTHLY Payroll Period (For Wages Paid through December 31, 2017) And the wages are- And the number of withholding allowances claimed is At least But loss 0 1 2 than 3 5 6 7 B 2 The amount of income tax to be withheld is $2,400 $2,440 $295 $245 $194 $144 2,440 2,480 301 251 $93 $54 200 $20 150 2,480 2,520 99 307 257 58 24 206 2,520 156 2.560 313 62 28 263 212 162 111 2,600 2,560 66 32 319 269 218 168 117 70 36 2,600 2,640 325 275 224 174 74 123 40 2,680 2.640 331 281 230 180 129 78 11 44 2,720 2,680 287 337 236 186 135 84 48 2,720 2,760 343 293 242 192 141 90 52 2,760 2,800 349 299 248 198 147 96 56 23 2,800 2,840 355 305 254 204 153 102 60 27 2,840 2,880 361 311 200 210 159 108 64 2,880 2,920 367 317 266 216 165 114 68 35 2,920 2,960 373 323 272 222 171 120 72 2,960 3,000 379 329 278 228 177 120 776 3,000 3,040 385 335 284 234 183 132 47 13 3,080 391 341 3,040 290 240 138 189 88 17 347 397 296 3,080 144 246 3,120 94 195 21 55 403 353 252 302 150 201 3,160 100 3,120 59 25 409 258 359 156 300 106 3,160 63 3,200 29 264 112 213 314 67 33 162 415 365 3,240 3,200 118 188 270 71 37 219 421 3,240 320 371 3,280 276 124 75 174 225 377 3,280 326 427 3,320 231 282 70 130 180 332 383 433 3,320 3,360 136 237 186 40 35 288 338 389 442 3,400 3,360 91 395 243 294 344 192 452 3,440 3,400 57 97 148 198 249 300 350 401 462 3,480 3.440 61 154 204 100 255 306 356 407 3,520 3,480 100 210 05 160 261 413 482 362 115 100 216 267 318 368 419 492 3,600 3,560 121 172 222 273 324 374 425 502 3,640 127 178 3,600 228 279 330 640 431 512 3,680 133 386 234 285 336 438 Su mon03715 mmm noooooooooools P=%B5%9 SOOCO OOOOO OOOOOOOOOO OR 2 R58 895 SOODOOOOOOOOOOOOOOOOOOOOOOOOO- 207 472 312 3.520 3,560 380 184 roduction to conting T7 17 139 130 47 36 21 431 438 448 458 46% 478 488 498 508 5 3P] 386 292 398 404 410 416 422 428 434 443 157 103 169 330 336 2012 340 354 360 300 372 378 394 390 396 402 ACH 414 1) 175 41 228 234 246 256 270 276 282 288 294 300 300 312 318 324 330 62 187 199 54 100 105 112 118 124 130 136 142 148 154 19 166 172 178 453 512 522 532 542 552 562 572 582 592 612 622 632 642 652 662 672 682 692 702 712 722 732 742 752 762 772 57 205 211 217 222 229 420 3,640 3,680 3,720 3.760 HDD 3,840 3,880 3.920 3,960 4,000 4,040 4,080 4,120 4,150 4,200 4,240 4,280 4,320 4,360 4,400 4,440 4,480 4,520 4,560 4,600 4,640 4.680 4,720 4,760 4,800 4,880 4,920 4,960 5,000 5.040 3,680 3,720 3,760 3.800 3,840 3,880 3.920 3.960 4,000 4,040 4,080 4,120 4,160 4,200 4,240 4.280 4,320 4,360 4,400 4,440 4.480 4,520 4,560 4,600 4,640 4.60 4,720 4,760 4,800 4,840 0 4,920 4,960 5,000 5,040 5,080 110 116 122 128 134 140 235 336 178 1 PM 11 196 202 208 214 220 226 232 230 244 250 256 282 268 274 280 286 292 208 304 310 316 322 328 334 24 346 352 350 364 370 376 279 285 201 297 LG 300 315 321 327 333 339 345 351 357 363 369 375 381 387 393 399 405 411 417 423 429 435 444 454 464 474 484 494 504 514 524 538 546 558 560 588 30 50 61B 628 638 548 658 668 678 688 E0 708 718 728 738 748 758 342 348 354 380 463 473 483 Ana 503 513 523 533 543 553 563 573 583 593 603 613 623 633 643 653 LTE 673 683 693 432 439 449 459 460 479 489 499 509 519 529 539 conmmm 190 196 202 200 214 95 101 107 366 152 15A 164 170 170 182 226 22 238 125 131 132 241 247 253 250 265 271 277 289 289 295 301 307 313 319 325 331 337 378 384 390 396 402 406 414 420 244 149 155 792 802 812 22 B12 842 852 B02 167 194 200 200 212 210 224 230 250 250 262 260 274 280 200 559 19 579 589 599 609 426 179 1% 432 440 388 768 778 sanace 45. Also see the instructions on page 43 50 1,120 Wage Bracket Method Tables for Income Tax Withholding MARRIED Persons --MONTHLY Payroll Period (For Wages Paid through December 31, 2017 And the wages are At least And the number of will holding allowances claimed But less 0 1 than 2 4 6 7 The amount of income tax to be with $720 760 800 840 880 920 AN 960 1,000 1,000 1,040 1,040 1,080 1,080 1,120 1,160 1,160 1.200 1,240 1,240 1,280 1,280 320 1,320 1 360 1,360 1,400 1.400 1.440 1,480 1,480 1,520 1,520 1.560 1,560 1,600 1,600 1,640 1,640 1,680 1.680 1,720 1,720 1,760 1,760 1,800 1,800 1,840 1,840 1,880 1,880 1,920 1,920 1,960 1.960 1.200 26 w w% Q% wwww 188888888888882%DO OOOOO 008 -DOO OOOOOOOOOOOOOOOOCOO 08 98 B 9282 SON DOCCO COCOO OOOOO 008 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOO DOS goo oooooooooooooooooooooooooooooo DDDDDDDDDDDDDDDDDDDDDDDDDDDDDGOOS 300 OOOOOOOOOO D0000 OOOOO OOOOO OOOOO 800 DOODOOOOOOOOOOOOOOOOOOOOOOOOOO SO00000OOOOOOOOOOOOOOOOOOOOOOOOO OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO 2,000 ONLY) - 111.40510 - Introduction to counting 2,040 2.080 2.000 2,040 2,080 2,120 2,160 2,200 2,240 2,280 2,320 2,360 2,400 NNNNNN 2.440 2,480 2,520 2.560 2,600 2,640 2,680 2,720 2,760 2,800 2,840 2,880 2,920 NNNN 2,120 2,160 2,200 2.240 2,280 2,320 2,360 2,400 2,440 2,480 2.520 2.560 2,600 2,640 2,680 2,720 2,760 2.800 2.840 2,880 2,920 2,960 3,000 3,040 3,080 3,120 3,160 3,200 3,240 3,280 3,320 3,360 3,400 98 889 88 89 90 662 8 8 m E928 382 383 88 o o o o o o o o o o o o o o o o o o o o ooooooooooooooo o o o o o o o o o o o o o o o oooooooooooooooooooo NN 2,960 3,000 3.040 3,120 3,160 3.200 3,240 3,280 3,320 3,360 321 Page 61 Pdx Inc. is paying payroll for their employees on monthly basis. They're also on a Monthly Depositer plan for taxes. *The Social Security (OASDI) rate is 6.2% with a wage-base maximum of $127,200. The Medicare rate is 1.45% on all earnings. *The FUTA tax rate is 0.8% for the first $7,000 of wages. *The SUTA tax rate is 5.7% for the first $7,000 of wages. REQUIREMENTS: (use BLUE color for all answers you fill out in all obs in this excel file). 1- Fill up the tables in the "Wages & Taxes" tab. (That's in the 2nd tab here in this file). 24 points on this requirement. 2- Fill up the "Payroll Register for DECEMBER". (3rd tab). 15 points on this requirement. (Note: You will get EXTRA CREDIT if you do Payroll Register for October, November as well). (6th & 7th tabs). 3. Record the following "Journal Entries" for the month of OCTOBER, NOVEMBER,& DECEMBER (4th tab). 50 points on this. (Note: Look for my hints on the journal entries in the "Orientation about COMP ASSIGNMENT" file. a-ACCRUAL of payroll at the due dates. (Also called "journalise the Payroll Register" in the book -ACCRUAL of all taxes by the end of the period C-PAYMENT of payroll on the 3rd day of the following month after accrual - PAYMENT of taxes by the 15th day of the following month after accrual. 4- Complete form 941 (a separate file uploaded as a PDF in D2L). 11 points on this requirement OCTOBER FICA Federal Income Tax OASDI Medicare Employee John Smith Mark Harris Peter Brown Totals A&M S-0 IS-1 IM-2 YTD Earnings (Prior to this period) 5,670 39,700 119,150 Monthly Earnings 3,780 3,540 3,820 November FICA YTD Earnings (Prior to this period) Federal Income Tax OASDI Medicare Employee John Smith Mark Harris Peter Brown Totals A&M S-0 S-1 IM-2 Monthly Earnings 3,660 3,860 3,040 December FICA YTD Earnings (Prior to this period) Monthly Earnings Federal Income Tax OASDI Medicare Employee John Smith Mark Harris Peter Brown Totals A&M S-0 IS-1 IM-2 NOTES: 1- Fill out all the GREY boxes. Make sure to start with October, then November. Also remember to type with BLUE color. 2- Once you reach December, start by filling out the table in below first December Payroll": 3- Employees get paid time & a half for hours worked above 40 hours/week. 4- Round the Gross Earnings to the nearest DOLLAR, and round the Taxes to the nearest CENT. 5- Total Monthly Earnings in December are equal to 4 weeks of earnings. 6- Remember that once an employee exceeds $127,200 of YTD earnings, NO social secucity tax on the portion above this cap. 7- The wages bracket file is uploaded in D2L. You'll need that to figure the Federal Income Tax. December Payroll Earnings of 40 hrs Overtime Earnings Total Weekly Earnings Total Monthly Earnings Employee John Smith Mark Harris Peter Brown Hourly Rate 20 25 22 Hours worked/wk 48 40 46 PAYROLL REGISTER Repadar For the month of DECEMBER Floure light grey any Overtime Prior Earning (VD) Gross Pay W-4 Allow Employee Name John Smith Salary Current Earnings (TO) Moun Amunt Hour Rate Amount Mark Peter Brown Totals Deductions Tabletamine Expense Amount Charged Net Pay FIT SIT IN AJ FICA Medal CASDI Medicare nu Cher DASDI Det Dept Agron Employee Name PUTA/SUTA John Smith Mars Peter Brown Totals JOURNAL ENTRIES Fill up all journal entries in the tables below. Keep one blank line between the journals. Descriptions are NOT needed. Here's an example below for illustration irrelevant to this assignment): Date Account Debit Credit October 31st Equipment 1000 Cash 1.000 >>>> this line left blank November 15th Cash 10.000 10.000 Capital ACCRUAL of wages expense at the end of the month Date Account Debit Credit b) ACCRUAL of all taxes at the end of the month Date Account Debit Credit b) ACCRUAL of all taxes at the end of the month Date Account Debit Credit c) PAYMENT of wages at the 3rd day of the following month after accrual Date Account Debit Credit d) PAYMENT of taxes at the 15th day of the following month after accrual Date Account Debit Credit Wage Bracket Method Tables for Income Tax Withholding SINGLE Persons-MONTHLY Payroll Period (For Wages Paid through December 31, 2017) And the wages are And the number of withholding allowances claimed is- At least But less 0 2 3 4 5 6 7 than The amount of income tax to be withheld is $220 230 240 250 1 GO 9 6 10 NNNN 0 320 340 360 380 400 280 290 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 640 680 720 760 3456TB9%B 9000 00000 OOOOO OOOOO OOND & 36 g OOO OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO& SOOO OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO OOO OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO8 goooooooooooooooooooooooooooooooooooo 8000 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO 2000 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO $ 000 840 BBO 920 960 1.000 1,040 1,080 1,120 1,160 1.200 1.240 1.280 1,320 1,360 1.400 1.440 1.480 1,520 1,560 1,600 1.640 1.680 1.720 1,760 1,800 1,840 100 1,920 1,960 2,000 2.040 2,080 2,120 2,160 2200 2,240 2.280 2.320 2.360 1,160 1,200 1,240 1,280 1,320 1.360 1,400 1.440 1,480 1,520 1.560 1,600 1,640 1,680 1,720 1,760 1,800 1,840 1,880 1.920 1,960 2.000 2,040 2,080 2,120 2,160 2,200 2,240 2,280 2,320 2.360 2,400 88 82 88888 888 888 88888 G 8 88 888k% 1888 28 SAB%E sa Nat Gooooooooooooooooooooo No NNNN Pana 59 Wage Bracket Method Tables for Income Tax Withholding SINGLE Persons-MONTHLY Payroll Period (For Wages Paid through December 31, 2017) And the wages are- At least But loss than And the number of withholding allowances claimed is 3 4 5 6 7 0 1 2 8 9 10 SO $0 SO 0 0 0 3 7 11 135 $2,400 2,440 2,480 2,520 2,560 2,600 2,640 2,680 2,720 2,760 2,800 2,840 2,880 2,920 2,960 3,000 3,040 3,080 3,120 3,160 3,200 3,240 $2,440 2,480 2,520 2,560 2,600 2,640 2,680 2,720 2,760 2,800 2,840 2,880 2,920 2,960 3,000 3,040 3,080 3,120 3,160 3,200 3,240 3,280 $295 301 307 313 319 325 331 337 343 349 355 361 367 373 379 385 391 397 403 409 415 421 23 27 $245 251 257 263 289 275 281 287 293 299 305 311 317 323 329 335 341 347 353 359 365 371 The amount of income tax to be withheld is $144 $93 $54 $20 150 99 58 24 156 105 62 162 111 66 168 117 70 174 123 74 180 129 78 186 84 192 141 90 198 147 96 204 153 102 210 159 108 216 165 114 222 171 120 228 177 126 234 183 132 82 240 189 138 246 195 144 94 252 201 150 100 258 207 156 106 264 213 162 112 270 219 168 118 $194 200 206 212 218 224 230 236 242 248 254 260 266 272 278 284 290 296 302 308 314 320 B | %%%% % WW DOO OOOOO OOOO8 WOOOOOOOOOOO OOOOO OOOO& 39 43 47 51 3,280 3,320 3.360 276 282 288 294 300 306 312 261 318 785 252 3,400 3,440 3,480 3,520 3,560 3,600 3,640 3,680 3,720 3,760 3,800 3,840 3,880 3.920 3,960 4,000 4,040 4,080 4,120 4,160 4,200 4,240 4,280 4,320 4,360 4,400 4,440 4,480 4,520 4,560 4,600 4,640 4,680 4,720 4,760 4,800 4,840 4,880 4,920 4,960 5,000 5,040 136 3.320 3,360 3,400 3,440 3,480 3,520 3,560 3,600 3,640 3,680 3,720 3,760 3,800 3,840 3,880 3,920 3,960 4,000 4,040 4,080 4,120 4,160 4,200 4,240 4,280 4,320 4,360 4,400 4,440 4,480 4,520 4,560 4,600 4,640 4,680 4,720 4,760 4,800 4,840 4,980 4,920 4,960 5,000 5,040 5,000 377 383 389 395 401 407 413 419 425 431 438 448 458 468 478 488 498 508 518 528 538 548 558 568 578 588 598 427 433 442 452 462 472 482 492 502 512 522 532 542 552 562 572 582 592 602 612 622 632 642 652 662 672 682 692 702 712 722 732 742 752 702 772 782 792 802 812 822 832 842 852 862 326 332 338 344 350 356 362 368 374 380 386 392 398 404 410 416 422 428 434 443 453 463 473 483 493 503 513 523 533 543 553 563 573 583 593 603 613 623 633 643 653 663 673 683 893 Wages Bracket (USE PAGES 59 to 62 ONLY) -BA-111-40510 - Introduction to Accounting 225 174 124 75 231 41 180 130 79 237 45 186 136 11 45 49 243 192 142 91 249 53 198 19 148 97 255 57 204 23 154 103 61 210 27 160 109 267 31 216 166 115 69 35 273 222 172 121 73 39 279 228 178 127 43 234 184 133 82 13 291 240 190 139 88 51 17 297 246 196 145 55 21 303 202 151 100 59 25 309 258 204 157 106 63 29 264 315 214 163 112 321 67 33 270 220 169 118 71 37 327 276 226 175 124 75 41 333 282 232 181 130 80 339 45 288 238 187 B6 345 49 294 244 193 142 92 53 351 300 250 199 148 98 57 357 306 250 205 154 104 61 363 312 262 211 160 110 65 389 318 268 217 166 116 69 375 324 274 223 172 122 381 330 229 178 128 387 336 286 235 184 134 83 393 342 292 241 190 140 348 247 196 146 95 405 354 304 253 202 152 101 411 300 310 259 208 158 107 417 366 316 265 214 164 113 423 372 322 271 220 170 119 429 378 328 277 220 170 125 435 384 334 283 232 131 444 390 340 280 238 188 137 454 396 346 295 244 194 143 464 402 352 301 250 200 474 408 358 307 256 206 155 484 414 364 313 282 212 161 420 370 319 268 218 504 426 376 325 274 224 173 514 432 382 331 280 230 179 388 30 286 236 185 324 330 336 342 348 354 380 366 372 378 384 390 396 402 408 414 420 426 432 439 449 459 L1 479 489 499 509 519 529 539 549 550 569 579 589 599 609 7TB% a00000001 sa8 sum 280 808 399 298 162 618 628 638 648 656 668 678 688 14 708 718 728 738 748 758 768 778 149 494 167 524 440 $5,080 and over Use Table 4(a) for a SINGLE person on page 45. Also see the instructions on page 43 Wage Bracket Method Tables for Income Tax Withholding MARRIED Persons-MONTHLY Payroll Period (For Wagen Paid through December 31, 2017) And the wages are And the number of withholding allowances claimed is- At least But less 0 1 2 3 5 7 8 than The amount of income tax to be withheld is 6 9 10 . . 0 0 0 SN 98% 8%8483888 RX2882888 88 Nao 0000000Le B %% 900 OOOOOOOOOOOOOOONO NR 99338 900 ODDOD OODOO OOOOO OOOOOOOOOOO 900 DOOOOOOOOOOOOOOOOOOOOOOOOOOOOO SOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO COCOO OOOOOOOOOOOOOOOOOOOOOOOOOOO8 900 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOO 8O OOOOOOOOOOOOOOOOOOOOOOOOOOOOOO 200 OOOOOOOOOOOOOOOOOOOO OOOOOOOOOO 2,120 2.040 2,080 2.120 2.160 2,200 2.240 ANNN 2,000 2,040 2,080 2,160 22pp 2,240 2.280 2.320 2,360 2.400 2.440 2.480 2,520 2,560 2.600 2.640 2,680 2,720 2,760 2.800 2,840 2,880 2.920 2,960 3.000 3.040 3,080 3,120 3,160 3,200 3240 3.280 3.320 3,360 2.640 2 2.720 2,760 2.800 2,840 2,880 2,920 2.960 3,000 3,040 8 ama yasaa egate - as 899 889 sa Nat Geoo ooooooooooooooooooooooooo OOOOO OOOOOOOOOOOOOOOOOOOOOOOOOOOOOO NNN ' 3.120 3,160 3.200 3,240 3,280 3,320 528 3,400 Page 61 Publication 15 (2017) inting 10 $57 $ 3,560 Wage Bracket Method Tables for Income Tax Withholding MARRIED Persons-MONTHLY Payroll Period (For Wages Paid through December 31, 2017) And the wages are And the number of withholding allowances claimed is At least But less 0 2 3 than 4 5 7 8 9 The amount of income tax to be withheld is $3,400 $3,440 $327 $277 $225 $175 3,440 $135 3.480 $101 $34 333 283 232 3,480 3.520 181 139 339 105 71 38 289 238 3,520 187 109 3,560 143 345 42 295 75 244 193 147 113 79 3,600 351 46 301 250 199 151 117 83 3,600 3,640 357 307 255 205 155 3,640 3,680 121 363 87 54 313 282 211 161 125 3.680 3,720 91 360 50 319 217 107 129 3,720 3,760 95 02 375 325 274 223 123 133 3,760 3.000 99 381 66 331 280 229 179 137 103 70 3,800 3,840 387 337 280 235 185 141 3,840 3,880 393 74 107 343 292 241 191 145 111 3,880 3.920 390 30 298 247 197 149 3.920 115 3.960 82 405 355 304 253 203 110 4,000 86 3.960 411 351 310 250 200 123 4,000 4,040 417 387 310 265 215 4,040 164 127 00 4,060 423 373 322 271 170 131 90 4.000 4.120 429 370 120 277 227 170 135 4,120 102 4,160 435 334 203 233 182 139 100 4,160 4,200 441 391 340 980 239 130 143 110 4.200 4,240 447 397 346 295 245 194 147 114 4,240 4,280 453 403 352 301 251 200 151 118 4,200 4,320 459 400 358 307 257 200 155 122 4,320 4,360 465 415 364 313 260 212 161 120 4,360 4.400 471 421 370 319 200 218 167 130 4.400 4,440 427 370 325 224 134 4,440 4400 483 382 331 281 230 179 138 4,480 104 4,520 489 439 388 337 236 185 142 100 4.520 4.560 495 445 343 293 242 191 146 4,560 4.600 501 451 400 340 200 248 197 150 4,500 4,640 SOT 457 400 355 305 254 203 154 4,640 4,680 513 463 412 361 311 200 200 150 4,680 4,720 519 409 418 367 317 206 215 186 94 15 28 88383 3888 888 2828 18 221 w w G 30000 OOGON SOTON 888598353 SREE 881 880268 200 JOGOO OOOOO OOOO8 477 275 179 267 394 My 418 469 475 481 215 221 2227 482 286 272 278 284 290 296 302 233 140 424 430 436 442 448 454 460 466 493 499 SOS 511 517 519 525 531 537 543 549 555 561 567 573 579 585 591 897 603 500 308 317 323 329 335 341 347 353 359 365 371 377 383 389 395 156 523 472 104 401 4,680 4,720 4,760 4,800 4,840 4,880 4.920 4,960 5,000 5,040 5,080 5,120 5,160 5.200 5.240 5,280 5,320 5.360 5.400 5.440 5460 5.520 5,560 5,600 5.640 5.680 5,720 5.760 5,800 5.840 5,880 5,920 5.960 6,000 6.040 6.000 4.720 4,760 4,800 4,840 4,880 4,920 4,960 5,000 5,040 5,080 5,120 5,100 5,200 5.240 5,280 5.320 5.360 5,400 5.440 5,480 5.520 5.560 5,600 5,640 5.680 5,720 5,760 5.800 5,840 5.880 5.920 5.000 6,000 6,040 6.000 6,120 367 373 379 385 391 397 403 409 415 421 427 433 439 445 451 457 483 469 475 481 487 493 499 505 511 517 23 478 484 490 496 502 SOB 514 520 526 562 5338 544 615 407 413 419 425 621 627 633 529 $35 541 547 553 559 565 571 577 583 589 595 601 607 013 619 695 031 637 043 649 655 661 667 673 679 ALTEA 90510- Introduction to Accounting 165 128 94 171 132 177 136 102 133 108 189 144 110 195 148 114 201 152 118 207 122 213 162 120 219 168 130 225 174 134 100 231 180 138 237 186 142 106 243 192 146 112 249 198 150 116 255 204 154 120 261 210 160 124 267 210 166 273 222 172 279 220 178 285 234 184 291 240 190 207 196 300 252 202 309 258 200 157 315 214 221 270 220 100 307 220 333 282 232 339 288 2:38 187 345 294 244 351 300 250 190 357 306 250 205 363 312 20 369 318 260 375 324 274 314 320 308 332 338 344 350 350 302 368 374 380 386 392 390 404 410 410 422 420 434 440 440 452 431 239 245 251 257 263 269 278 281 287 293 299 305 311 317 323 329 335 341 347 353 350 365 371 377 33 389 395 401 407 413 419 425 3935355 Se 1888 32882 82888 37871 888 545 651 657 063 060 675 681 087 093 699 705 711 717 723 720 270 437 443 440 455 461 467 473 470 485 491 350 562 564 574 580 8.86 580 500 004 610 616 497 500 sus 561 547 580 560 585 571 5771 500 515 521 527 464 470 478 628 $5,120 and over Page 62 Use Table 4 for MARRIED person on page 45. Also see the instructions on page 43 Publication 15 (2017) Pdx Inc. is paying payroll for their employees on monthly basis. They're also on a Monthly Depositer plan for taxes. *The Social Security (OASDI) rate is 6.2% with a wage-base maximum of $127.200. The Medicare rate is 1.45% on all carnings. *The FUTA tax rate is 0.8% for the first $7,000 of wages. *The SUTA tax rate is 5.7% for the first $7,000 of wages. REQUIREMENTS: (Use BLUE color for all answers you fill out in all tabs in this excel file). 1- Fill up the tables in the "Wages & Taxes" tab. (That's in the 2nd tab here in this file). 24 points on this requirement. 2. Fill up the "Payroll Register for DECEMBER". (3rd tab). 15 points on this requirement (Note: You will get EXTRA CREDIT if you do Payroll Register for October, November as well). (6th & 7th tabs). 3- Record the following "Journal Entries for the month of OCTOBER NOVEMBER, & DECEMBER (4th tab). 50 points on this. (Note: Look for my hints on the journal entries in the "Orientation about COMP ASSIGNMENT" file. a- ACCRUAL of payroll at the due dates. (Also called "journalise the Payroll Register" in the book. b-ACCRUAL of all taxes by the end of the period. - PAYMENT of payroll on the 3rd day of the following month after accrual. d- PAYMENT of taxes by the 15th day of the following month after accrual. 4- Complete form 941 (a saparate file uploaded as a PDF in D21), 11 points on this requirement. Sheet 2: Wages & Taxes OCTOBER FICA NOTES: Mari DAN AAM . Mubare Tur VID Ranings is 320 100 119, 1. Mehlum Serty 3.pl DOLLAR 3. De www Pw M-1 November FICA VID AM M DADI M Th Me M December FICA December Pyroll De Ver Tas More VIDE te spade Hy Meld www DANDI M. he Me Mame - ME Sheet 3: Payroll Register for DECEMBER PAYROLL REGISTER For the month of: DECEMBER Our Grer VTT Prier Hari (VT M IN Totals Tarp THCA 711 NITONA Melle Ch UTAMA DA Totals Sheet 4: Journal Entries JOURNAL ENTRIES Pill up all journal entries in the tables below. Keepee Blank line between the journals. Descriptions are NOT needed Here's an example below for illustration relevant to this assignment Date Account Debit Credit October Equipment 1.000 Cash 1.000 blank November 15th Cash 10.000 Capital 10.000 a) ACCRUAL of wages expense at the end of the Date Account Debit Cred b) ACCRUAL of all taxes at the end of the month Date Account Tebit Crec c) PAYMENT of wages at the 3rd day of the following month after accrual Debit Credit Date Account d) PAYMENT of taxes at the 15th day of the following month after accrual Date Account Debit Credit >> Automatic Zoom Wage Bracket Method Tables for Income Tax Withholding SINGLE Persons--MONTHLY Payroll Period (For Wages Paid through December 31, 2017) And the wages are And the number of withholding allowances claimed is But less 0 1 than 5 6 8 The amount of income tax to be withheld is $o 5220 Atlant 2 2 3 4 2 6 10 220 240 250 DOOS 155Tag m 9 es 983 90 SANOO OOOOO OOOOO OOOOO OOOS 9000 0000 0000OOOOOOOOOOOOOOOOOORRE 9000 DOOOOOOOOOOOOOOOOOOOO0000 0000 0000 SOOO OOOOO OOOOOOOOOOOOOOOOOOOOOOOOO 0000 8.00 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO 900OOOOOOOOOOOOOOOO OOOOOOOOOOOOOOOOOOO 8000 COOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO DODO DODDODDODO ODODO ODODO SOOO OOOOO OOO8 PODODDOD OOOOOOOOOOOOOOO DOSLO DOO 3000 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO Wages Bracket (USE PAGES 59 to 62 ONLY) - BA-111-40510 - Introduction to 1,160 1,200 1,240 1,280 1,320 1,360 1,400 1,440 1,480 1.520 1,560 1,600 1,640 1,680 1,720 1.760 1.800 1,840 1,880 1.920 1,960 2.000 2,040 2,080 2.120 2,160 2,200 2.240 2,280 2,320 2,360 1,200 1,240 1,280 1,320 1,360 1,400 1,440 1,480 1,520 1,560 1,600 1,640 1,680 1,720 1,760 1,800 1,840 1,880 1.920 1,960 2.000 2,040 2,080 2,120 2,160 2,200 2240 2,280 2,320 2,360 2,400 82 8888 3x888 88 88888 99888 8886 688 23 8seg 831 179 NNNN 10 105 Wage Bracket Method Tables for Income Tax Withholding SINGLE Persons-MONTHLY Payroll Period (For Wages Paid through December 31, 2017) And the wages are- And the number of withholding allowances claimed is At least But loss 0 1 2 than 3 5 6 7 B 2 The amount of income tax to be withheld is $2,400 $2,440 $295 $245 $194 $144 2,440 2,480 301 251 $93 $54 200 $20 150 2,480 2,520 99 307 257 58 24 206 2,520 156 2.560 313 62 28 263 212 162 111 2,600 2,560 66 32 319 269 218 168 117 70 36 2,600 2,640 325 275 224 174 74 123 40 2,680 2.640 331 281 230 180 129 78 11 44 2,720 2,680 287 337 236 186 135 84 48 2,720 2,760 343 293 242 192 141 90 52 2,760 2,800 349 299 248 198 147 96 56 23 2,800 2,840 355 305 254 204 153 102 60 27 2,840 2,880 361 311 200 210 159 108 64 2,880 2,920 367 317 266 216 165 114 68 35 2,920 2,960 373 323 272 222 171 120 72 2,960 3,000 379 329 278 228 177 120 776 3,000 3,040 385 335 284 234 183 132 47 13 3,080 391 341 3,040 290 240 138 189 88 17 347 397 296 3,080 144 246 3,120 94 195 21 55 403 353 252 302 150 201 3,160 100 3,120 59 25 409 258 359 156 300 106 3,160 63 3,200 29 264 112 213 314 67 33 162 415 365 3,240 3,200 118 188 270 71 37 219 421 3,240 320 371 3,280 276 124 75 174 225 377 3,280 326 427 3,320 231 282 70 130 180 332 383 433 3,320 3,360 136 237 186 40 35 288 338 389 442 3,400 3,360 91 395 243 294 344 192 452 3,440 3,400 57 97 148 198 249 300 350 401 462 3,480 3.440 61 154 204 100 255 306 356 407 3,520 3,480 100 210 05 160 261 413 482 362 115 100 216 267 318 368 419 492 3,600 3,560 121 172 222 273 324 374 425 502 3,640 127 178 3,600 228 279 330 640 431 512 3,680 133 386 234 285 336 438 Su mon03715 mmm noooooooooools P=%B5%9 SOOCO OOOOO OOOOOOOOOO OR 2 R58 895 SOODOOOOOOOOOOOOOOOOOOOOOOOOO- 207 472 312 3.520 3,560 380 184 roduction to conting T7 17 139 130 47 36 21 431 438 448 458 46% 478 488 498 508 5 3P] 386 292 398 404 410 416 422 428 434 443 157 103 169 330 336 2012 340 354 360 300 372 378 394 390 396 402 ACH 414 1) 175 41 228 234 246 256 270 276 282 288 294 300 300 312 318 324 330 62 187 199 54 100 105 112 118 124 130 136 142 148 154 19 166 172 178 453 512 522 532 542 552 562 572 582 592 612 622 632 642 652 662 672 682 692 702 712 722 732 742 752 762 772 57 205 211 217 222 229 420 3,640 3,680 3,720 3.760 HDD 3,840 3,880 3.920 3,960 4,000 4,040 4,080 4,120 4,150 4,200 4,240 4,280 4,320 4,360 4,400 4,440 4,480 4,520 4,560 4,600 4,640 4.680 4,720 4,760 4,800 4,880 4,920 4,960 5,000 5.040 3,680 3,720 3,760 3.800 3,840 3,880 3.920 3.960 4,000 4,040 4,080 4,120 4,160 4,200 4,240 4.280 4,320 4,360 4,400 4,440 4.480 4,520 4,560 4,600 4,640 4.60 4,720 4,760 4,800 4,840 0 4,920 4,960 5,000 5,040 5,080 110 116 122 128 134 140 235 336 178 1 PM 11 196 202 208 214 220 226 232 230 244 250 256 282 268 274 280 286 292 208 304 310 316 322 328 334 24 346 352 350 364 370 376 279 285 201 297 LG 300 315 321 327 333 339 345 351 357 363 369 375 381 387 393 399 405 411 417 423 429 435 444 454 464 474 484 494 504 514 524 538 546 558 560 588 30 50 61B 628 638 548 658 668 678 688 E0 708 718 728 738 748 758 342 348 354 380 463 473 483 Ana 503 513 523 533 543 553 563 573 583 593 603 613 623 633 643 653 LTE 673 683 693 432 439 449 459 460 479 489 499 509 519 529 539 conmmm 190 196 202 200 214 95 101 107 366 152 15A 164 170 170 182 226 22 238 125 131 132 241 247 253 250 265 271 277 289 289 295 301 307 313 319 325 331 337 378 384 390 396 402 406 414 420 244 149 155 792 802 812 22 B12 842 852 B02 167 194 200 200 212 210 224 230 250 250 262 260 274 280 200 559 19 579 589 599 609 426 179 1% 432 440 388 768 778 sanace 45. Also see the instructions on page 43 50 1,120 Wage Bracket Method Tables for Income Tax Withholding MARRIED Persons --MONTHLY Payroll Period (For Wages Paid through December 31, 2017 And the wages are At least And the number of will holding allowances claimed But less 0 1 than 2 4 6 7 The amount of income tax to be with $720 760 800 840 880 920 AN 960 1,000 1,000 1,040 1,040 1,080 1,080 1,120 1,160 1,160 1.200 1,240 1,240 1,280 1,280 320 1,320 1 360 1,360 1,400 1.400 1.440 1,480 1,480 1,520 1,520 1.560 1,560 1,600 1,600 1,640 1,640 1,680 1.680 1,720 1,720 1,760 1,760 1,800 1,800 1,840 1,840 1,880 1,880 1,920 1,920 1,960 1.960 1.200 26 w w% Q% wwww 188888888888882%DO OOOOO 008 -DOO OOOOOOOOOOOOOOOOCOO 08 98 B 9282 SON DOCCO COCOO OOOOO 008 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOO DOS goo oooooooooooooooooooooooooooooo DDDDDDDDDDDDDDDDDDDDDDDDDDDDDGOOS 300 OOOOOOOOOO D0000 OOOOO OOOOO OOOOO 800 DOODOOOOOOOOOOOOOOOOOOOOOOOOOO SO00000OOOOOOOOOOOOOOOOOOOOOOOOO OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO 2,000 ONLY) - 111.40510 - Introduction to counting 2,040 2.080 2.000 2,040 2,080 2,120 2,160 2,200 2,240 2,280 2,320 2,360 2,400 NNNNNN 2.440 2,480 2,520 2.560 2,600 2,640 2,680 2,720 2,760 2,800 2,840 2,880 2,920 NNNN 2,120 2,160 2,200 2.240 2,280 2,320 2,360 2,400 2,440 2,480 2.520 2.560 2,600 2,640 2,680 2,720 2,760 2.800 2.840 2,880 2,920 2,960 3,000 3,040 3,080 3,120 3,160 3,200 3,240 3,280 3,320 3,360 3,400 98 889 88 89 90 662 8 8 m E928 382 383 88 o o o o o o o o o o o o o o o o o o o o ooooooooooooooo o o o o o o o o o o o o o o o oooooooooooooooooooo NN 2,960 3,000 3.040 3,120 3,160 3.200 3,240 3,280 3,320 3,360 321 Page 61 Pdx Inc. is paying payroll for their employees on monthly basis. They're also on a Monthly Depositer plan for taxes. *The Social Security (OASDI) rate is 6.2% with a wage-base maximum of $127,200. The Medicare rate is 1.45% on all earnings. *The FUTA tax rate is 0.8% for the first $7,000 of wages. *The SUTA tax rate is 5.7% for the first $7,000 of wages. REQUIREMENTS: (use BLUE color for all answers you fill out in all obs in this excel file). 1- Fill up the tables in the "Wages & Taxes" tab. (That's in the 2nd tab here in this file). 24 points on this requirement. 2- Fill up the "Payroll Register for DECEMBER". (3rd tab). 15 points on this requirement. (Note: You will get EXTRA CREDIT if you do Payroll Register for October, November as well). (6th & 7th tabs). 3. Record the following "Journal Entries" for the month of OCTOBER, NOVEMBER,& DECEMBER (4th tab). 50 points on this. (Note: Look for my hints on the journal entries in the "Orientation about COMP ASSIGNMENT" file. a-ACCRUAL of payroll at the due dates. (Also called "journalise the Payroll Register" in the book -ACCRUAL of all taxes by the end of the period C-PAYMENT of payroll on the 3rd day of the following month after accrual - PAYMENT of taxes by the 15th day of the following month after accrual. 4- Complete form 941 (a separate file uploaded as a PDF in D2L). 11 points on this requirement OCTOBER FICA Federal Income Tax OASDI Medicare Employee John Smith Mark Harris Peter Brown Totals A&M S-0 IS-1 IM-2 YTD Earnings (Prior to this period) 5,670 39,700 119,150 Monthly Earnings 3,780 3,540 3,820 November FICA YTD Earnings (Prior to this period) Federal Income Tax OASDI Medicare Employee John Smith Mark Harris Peter Brown Totals A&M S-0 S-1 IM-2 Monthly Earnings 3,660 3,860 3,040 December FICA YTD Earnings (Prior to this period) Monthly Earnings Federal Income Tax OASDI Medicare Employee John Smith Mark Harris Peter Brown Totals A&M S-0 IS-1 IM-2 NOTES: 1- Fill out all the GREY boxes. Make sure to start with October, then November. Also remember to type with BLUE color. 2- Once you reach December, start by filling out the table in below first December Payroll": 3- Employees get paid time & a half for hours worked above 40 hours/week. 4- Round the Gross Earnings to the nearest DOLLAR, and round the Taxes to the nearest CENT. 5- Total Monthly Earnings in December are equal to 4 weeks of earnings. 6- Remember that once an employee exceeds $127,200 of YTD earnings, NO social secucity tax on the portion above this cap. 7- The wages bracket file is uploaded in D2L. You'll need that to figure the Federal Income Tax. December Payroll Earnings of 40 hrs Overtime Earnings Total Weekly Earnings Total Monthly Earnings Employee John Smith Mark Harris Peter Brown Hourly Rate 20 25 22 Hours worked/wk 48 40 46 PAYROLL REGISTER Repadar For the month of DECEMBER Floure light grey any Overtime Prior Earning (VD) Gross Pay W-4 Allow Employee Name John Smith Salary Current Earnings (TO) Moun Amunt Hour Rate Amount Mark Peter Brown Totals Deductions Tabletamine Expense Amount Charged Net Pay FIT SIT IN AJ FICA Medal CASDI Medicare nu Cher DASDI Det Dept Agron Employee Name PUTA/SUTA John Smith Mars Peter Brown Totals JOURNAL ENTRIES Fill up all journal entries in the tables below. Keep one blank line between the journals. Descriptions are NOT needed. Here's an example below for illustration irrelevant to this assignment): Date Account Debit Credit October 31st Equipment 1000 Cash 1.000 >>>> this line left blank November 15th Cash 10.000 10.000 Capital ACCRUAL of wages expense at the end of the month Date Account Debit Credit b) ACCRUAL of all taxes at the end of the month Date Account Debit Credit b) ACCRUAL of all taxes at the end of the month Date Account Debit Credit c) PAYMENT of wages at the 3rd day of the following month after accrual Date Account Debit Credit d) PAYMENT of taxes at the 15th day of the following month after accrual Date Account Debit Credit Wage Bracket Method Tables for Income Tax Withholding SINGLE Persons-MONTHLY Payroll Period (For Wages Paid through December 31, 2017) And the wages are And the number of withholding allowances claimed is- At least But less 0 2 3 4 5 6 7 than The amount of income tax to be withheld is $220 230 240 250 1 GO 9 6 10 NNNN 0 320 340 360 380 400 280 290 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 640 680 720 760 3456TB9%B 9000 00000 OOOOO OOOOO OOND & 36 g OOO OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO& SOOO OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO OOO OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO8 goooooooooooooooooooooooooooooooooooo 8000 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO 2000 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO $ 000 840 BBO 920 960 1.000 1,040 1,080 1,120 1,160 1.200 1.240 1.280 1,320 1,360 1.400 1.440 1.480 1,520 1,560 1,600 1.640 1.680 1.720 1,760 1,800 1,840 100 1,920 1,960 2,000 2.040 2,080 2,120 2,160 2200 2,240 2.280 2.320 2.360 1,160 1,200 1,240 1,280 1,320 1.360 1,400 1.440 1,480 1,520 1.560 1,600 1,640 1,680 1,720 1,760 1,800 1,840 1,880 1.920 1,960 2.000 2,040 2,080 2,120 2,160 2,200 2,240 2,280 2,320 2.360 2,400 88 82 88888 888 888 88888 G 8 88 888k% 1888 28 SAB%E sa Nat Gooooooooooooooooooooo No NNNN Pana 59 Wage Bracket Method Tables for Income Tax Withholding SINGLE Persons-MONTHLY Payroll Period (For Wages Paid through December 31, 2017) And the wages are- At least But loss than And the number of withholding allowances claimed is 3 4 5 6 7 0 1 2 8 9 10 SO $0 SO 0 0 0 3 7 11 135 $2,400 2,440 2,480 2,520 2,560 2,600 2,640 2,680 2,720 2,760 2,800 2,840 2,880 2,920 2,960 3,000 3,040 3,080 3,120 3,160 3,200 3,240 $2,440 2,480 2,520 2,560 2,600 2,640 2,680 2,720 2,760 2,800 2,840 2,880 2,920 2,960 3,000 3,040 3,080 3,120 3,160 3,200 3,240 3,280 $295 301 307 313 319 325 331 337 343 349 355 361 367 373 379 385 391 397 403 409 415 421 23 27 $245 251 257 263 289 275 281 287 293 299 305 311 317 323 329 335 341 347 353 359 365 371 The amount of income tax to be withheld is $144 $93 $54 $20 150 99 58 24 156 105 62 162 111 66 168 117 70 174 123 74 180 129 78 186 84 192 141 90 198 147 96 204 153 102 210 159 108 216 165 114 222 171 120 228 177 126 234 183 132 82 240 189 138 246 195 144 94 252 201 150 100 258 207 156 106 264 213 162 112 270 219 168 118 $194 200 206 212 218 224 230 236 242 248 254 260 266 272 278 284 290 296 302 308 314 320 B | %%%% % WW DOO OOOOO OOOO8 WOOOOOOOOOOO OOOOO OOOO& 39 43 47 51 3,280 3,320 3.360 276 282 288 294 300 306 312 261 318 785 252 3,400 3,440 3,480 3,520 3,560 3,600 3,640 3,680 3,720 3,760 3,800 3,840 3,880 3.920 3,960 4,000 4,040 4,080 4,120 4,160 4,200 4,240 4,280 4,320 4,360 4,400 4,440 4,480 4,520 4,560 4,600 4,640 4,680 4,720 4,760 4,800 4,840 4,880 4,920 4,960 5,000 5,040 136 3.320 3,360 3,400 3,440 3,480 3,520 3,560 3,600 3,640 3,680 3,720 3,760 3,800 3,840 3,880 3,920 3,960 4,000 4,040 4,080 4,120 4,160 4,200 4,240 4,280 4,320 4,360 4,400 4,440 4,480 4,520 4,560 4,600 4,640 4,680 4,720 4,760 4,800 4,840 4,980 4,920 4,960 5,000 5,040 5,000 377 383 389 395 401 407 413 419 425 431 438 448 458 468 478 488 498 508 518 528 538 548 558 568 578 588 598 427 433 442 452 462 472 482 492 502 512 522 532 542 552 562 572 582 592 602 612 622 632 642 652 662 672 682 692 702 712 722 732 742 752 702 772 782 792 802 812 822 832 842 852 862 326 332 338 344 350 356 362 368 374 380 386 392 398 404 410 416 422 428 434 443 453 463 473 483 493 503 513 523 533 543 553 563 573 583 593 603 613 623 633 643 653 663 673 683 893 Wages Bracket (USE PAGES 59 to 62 ONLY) -BA-111-40510 - Introduction to Accounting 225 174 124 75 231 41 180 130 79 237 45 186 136 11 45 49 243 192 142 91 249 53 198 19 148 97 255 57 204 23 154 103 61 210 27 160 109 267 31 216 166 115 69 35 273 222 172 121 73 39 279 228 178 127 43 234 184 133 82 13 291 240 190 139 88 51 17 297 246 196 145 55 21 303 202 151 100 59 25 309 258 204 157 106 63 29 264 315 214 163 112 321 67 33 270 220 169 118 71 37 327 276 226 175 124 75 41 333 282 232 181 130 80 339 45 288 238 187 B6 345 49 294 244 193 142 92 53 351 300 250 199 148 98 57 357 306 250 205 154 104 61 363 312 262 211 160 110 65 389 318 268 217 166 116 69 375 324 274 223 172 122 381 330 229 178 128 387 336 286 235 184 134 83 393 342 292 241 190 140 348 247 196 146 95 405 354 304 253 202 152 101 411 300 310 259 208 158 107 417 366 316 265 214 164 113 423 372 322 271 220 170 119 429 378 328 277 220 170 125 435 384 334 283 232 131 444 390 340 280 238 188 137 454 396 346 295 244 194 143 464 402 352 301 250 200 474 408 358 307 256 206 155 484 414 364 313 282 212 161 420 370 319 268 218 504 426 376 325 274 224 173 514 432 382 331 280 230 179 388 30 286 236 185 324 330 336 342 348 354 380 366 372 378 384 390 396 402 408 414 420 426 432 439 449 459 L1 479 489 499 509 519 529 539 549 550 569 579 589 599 609 7TB% a00000001 sa8 sum 280 808 399 298 162 618 628 638 648 656 668 678 688 14 708 718 728 738 748 758 768 778 149 494 167 524 440 $5,080 and over Use Table 4(a) for a SINGLE person on page 45. Also see the instructions on page 43 Wage Bracket Method Tables for Income Tax Withholding MARRIED Persons-MONTHLY Payroll Period (For Wagen Paid through December 31, 2017) And the wages are And the number of withholding allowances claimed is- At least But less 0 1 2 3 5 7 8 than The amount of income tax to be withheld is 6 9 10 . . 0 0 0 SN 98% 8%8483888 RX2882888 88 Nao 0000000Le B %% 900 OOOOOOOOOOOOOOONO NR 99338 900 ODDOD OODOO OOOOO OOOOOOOOOOO 900 DOOOOOOOOOOOOOOOOOOOOOOOOOOOOO SOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO COCOO OOOOOOOOOOOOOOOOOOOOOOOOOOO8 900 OOOOOOOOOOOOOOOOOOOOOOOOOOOOOO 8O OOOOOOOOOOOOOOOOOOOOOOOOOOOOOO 200 OOOOOOOOOOOOOOOOOOOO OOOOOOOOOO 2,120 2.040 2,080 2.120 2.160 2,200 2.240 ANNN 2,000 2,040 2,080 2,160 22pp 2,240 2.280 2.320 2,360 2.400 2.440 2.480 2,520 2,560 2.600 2.640 2,680 2,720 2,760 2.800 2,840 2,880 2.920 2,960 3.000 3.040 3,080 3,120 3,160 3,200 3240 3.280 3.320 3,360 2.640 2 2.720 2,760 2.800 2,840 2,880 2,920 2.960 3,000 3,040 8 ama yasaa egate - as 899 889 sa Nat Geoo ooooooooooooooooooooooooo OOOOO OOOOOOOOOOOOOOOOOOOOOOOOOOOOOO NNN ' 3.120 3,160 3.200 3,240 3,280 3,320 528 3,400 Page 61 Publication 15 (2017) inting 10 $57 $ 3,560 Wage Bracket Method Tables for Income Tax Withholding MARRIED Persons-MONTHLY Payroll Period (For Wages Paid through December 31, 2017) And the wages are And the number of withholding allowances claimed is At least But less 0 2 3 than 4 5 7 8 9 The amount of income tax to be withheld is $3,400 $3,440 $327 $277 $225 $175 3,440 $135 3.480 $101 $34 333 283 232 3,480 3.520 181 139 339 105 71 38 289 238 3,520 187 109 3,560 143 345 42 295 75 244 193 147 113 79 3,600 351 46 301 250 199 151 117 83 3,600 3,640 357 307 255 205 155 3,640 3,680 121 363 87 54 313 282 211 161 125 3.680 3,720 91 360 50 319 217 107 129 3,720 3,760 95 02 375 325 274 223 123 133 3,760 3.000 99 381 66 331 280 229 179 137 103 70 3,800 3,840 387 337 280 235 185 141 3,840 3,880 393 74 107 343 292 241 191 145 111 3,880 3.920 390 30 298 247 197 149 3.920 115 3.960 82 405 355 304 253 203 110 4,000 86 3.960 411 351 310 250 200 123 4,000 4,040 417 387 310 265 215 4,040 164 127 00 4,060 423 373 322 271 170 131 90 4.000 4.120 429 370 120 277 227 170 135 4,120 102 4,160 435 334 203 233 182 139 100 4,160 4,200 441 391 340 980 239 130 143 110 4.200 4,240 447 397 346 295 245 194 147 114 4,240 4,280 453 403 352 301 251 200 151 118 4,200 4,320 459 400 358 307 257 200 155 122 4,320 4,360 465 415 364 313 260 212 161 120 4,360 4.400 471 421 370 319 200 218 167 130 4.400 4,440 427 370 325 224 134 4,440 4400 483 382 331 281 230 179 138 4,480 104 4,520 489 439 388 337 236 185 142 100 4.520 4.560 495 445 343 293 242 191 146 4,560 4.600 501 451 400 340 200 248 197 150 4,500 4,640 SOT 457 400 355 305 254 203 154 4,640 4,680 513 463 412 361 311 200 200 150 4,680 4,720 519 409 418 367 317 206 215 186 94 15 28 88383 3888 888 2828 18 221 w w G 30000 OOGON SOTON 888598353 SREE 881 880268 200 JOGOO OOOOO OOOO8 477 275 179 267 394 My 418 469 475 481 215 221 2227 482 286 272 278 284 290 296 302 233 140 424 430 436 442 448 454 460 466 493 499 SOS 511 517 519 525 531 537 543 549 555 561 567 573 579 585 591 897 603 500 308 317 323 329 335 341 347 353 359 365 371 377 383 389 395 156 523 472 104 401 4,680 4,720 4,760 4,800 4,840 4,880 4.920 4,960 5,000 5,040 5,080 5,120 5,160 5.200 5.240 5,280 5,320 5.360 5.400 5.440 5460 5.520 5,560 5,600 5.640 5.680 5,720 5.760 5,800 5.840 5,880 5,920 5.960 6,000 6.040 6.000 4.720 4,760 4,800 4,840 4,880 4,920 4,960 5,000 5,040 5,080 5,120 5,100 5,200 5.240 5,280 5.320 5.360 5,400 5.440 5,480 5.520 5.560 5,600 5,640 5.680 5,720 5,760 5.800 5,840 5.880 5.920 5.000 6,000 6,040 6.000 6,120 367 373 379 385 391 397 403 409 415 421 427 433 439 445 451 457 483 469 475 481 487 493 499 505 511 517 23 478 484 490 496 502 SOB 514 520 526 562 5338 544 615 407 413 419 425 621 627 633 529 $35 541 547 553 559 565 571 577 583 589 595 601 607 013 619 695 031 637 043 649 655 661 667 673 679 ALTEA 90510- Introduction to Accounting 165 128 94 171 132 177 136 102 133 108 189 144 110 195 148 114 201 152 118 207 122 213 162 120 219 168 130 225 174 134 100 231 180 138 237 186 142 106 243 192 146 112 249 198 150 116 255 204 154 120 261 210 160 124 267 210 166 273 222 172 279 220 178 285 234 184 291 240 190 207 196 300 252 202 309 258 200 157 315 214 221 270 220 100 307 220 333 282 232 339 288 2:38 187 345 294 244 351 300 250 190 357 306 250 205 363 312 20 369 318 260 375 324 274 314 320 308 332 338 344 350 350 302 368 374 380 386 392 390 404 410 410 422 420 434 440 440 452 431 239 245 251 257 263 269 278 281 287 293 299 305 311 317 323 329 335 341 347 353 350 365 371 377 33 389 395 401 407 413 419 425 3935355 Se 1888 32882 82888 37871 888 545 651 657 063 060 675 681 087 093 699 705 711 717 723 720 270 437 443 440 455 461 467 473 470 485 491 350 562 564 574 580 8.86 580 500 004 610 616 497 500 sus 561 547 580 560 585 571 5771 500 515 521 527 464 470 478 628 $5,120 and over Page 62 Use Table 4 for MARRIED person on page 45. Also see the instructions on page 43 Publication 15 (2017)
