Problem 5-9A (Static) Using the percentage method in Appendix C. calculate the federal withholding amounts for the following employees Use Egure 5.4. (Round your intermediate calculations and final answers to 2 decimal places.) bok Amount per Federal Income Tax int Employee S. Calder P Singh B. Nelson Marital Pay Status Withholdings Frequency M 6 Quarterly s 2 Annually M 0 Daily Pay Period $ 20,000 $ 90.000 500: $ ences Met der + Appendapat cion.com/Media/Connect Productiorybne/accounting/landin6e/Appendocpdt (For Wages Paid in 2019) TABLE 1-WEEKLY Payroll Period (a) SINGLE person (including head of household) If the amount of wages (b) MARRIED person- (after subtracting If the amount of wagos The amount of income tax withholding allowances) is: (after subtracting to withhold is: The amount of income tax withholding allowances) is: to withhold is: Not over $73 SO 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 -$600. $0.00 plus 10% -$227 $260 -$832 $18.70 plus 12% -$260 $600 -$1,745 $37.30 plus 12% -5600 $832 $1,692 $87.34 plus 22% -$832 $1,745 -$3,465 $174.70 plus 22% -$1,745 $1,692 $3,164 $276.54 plus 24% -$1,692 $3,465 -$6,409 $553.10 plus 24% -$3,465 $3,998 $3,164 $629.82 plus 32% $3,164 $6,409 -$6,409 $8,077 .. $1,259.66 plus 32% $3.998 $9,887 .. -$3.998 $896.70 plus 35% -$8,077 $8.077 $12,003 $1.793.42 plus 35% -$12,003 $9,887 $3,167.52 plus 37% -$9,887 $12,003 $2.957.85 plus 37% TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of household) If the amount of wages (b) MARRIED person- (after subtracting The amount of income tax If the amount of wages withholding allowances) is: to withhold is: (after subtracting The amount of income tax Not over $146 withholding allowances) is: to withhold is: SO Not over $454 Over But not over- SO of excess over Over But not over- of excess over- $146 -$519 $0.00 plus 10% $146 $454 -$1.200 $519 $0.00 plus 10% -$454 $1,664 $37.30 plus 12% $519 $1,200 -$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 -56,328 $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% -S16,154 $19,773 $5.915.35 plus 37% --$19.773 $24,006 $6.335.10 plus 37% -$24,006 TABLE 3-SEMIMONTHLY Payroll Period (b) MARRIED person- (a) SINGLE person (including head of household) if the amount of wages If the amount of wages The amount of income tax (after subtracting The amount of income tax (after subtracting withholding allowances) is: to withhold is: to withhold is: withholding allowances) is: Not over $492 $0 of excess over- SO Not over S 158 But not over of excess over-Over -$492 But not over $492 -$1,300 $0.00 plus 10% $1,300 $80.80 plus 12% $1,300 $563 -$3.781 $7508 $278.52 22 -$158 10 Problem 5-9A (Static) Using the percentage method in Appendix C. calculate the federal withholding amounts for the following employees Use Egure 5.4. (Round your intermediate calculations and final answers to 2 decimal places.) bok Amount per Federal Income Tax int Employee S. Calder P Singh B. Nelson Marital Pay Status Withholdings Frequency M 6 Quarterly s 2 Annually M 0 Daily Pay Period $ 20,000 $ 90.000 500: $ ences Met der + Appendapat cion.com/Media/Connect Productiorybne/accounting/landin6e/Appendocpdt (For Wages Paid in 2019) TABLE 1-WEEKLY Payroll Period (a) SINGLE person (including head of household) If the amount of wages (b) MARRIED person- (after subtracting If the amount of wagos The amount of income tax withholding allowances) is: (after subtracting to withhold is: The amount of income tax withholding allowances) is: to withhold is: Not over $73 SO 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 -$600. $0.00 plus 10% -$227 $260 -$832 $18.70 plus 12% -$260 $600 -$1,745 $37.30 plus 12% -5600 $832 $1,692 $87.34 plus 22% -$832 $1,745 -$3,465 $174.70 plus 22% -$1,745 $1,692 $3,164 $276.54 plus 24% -$1,692 $3,465 -$6,409 $553.10 plus 24% -$3,465 $3,998 $3,164 $629.82 plus 32% $3,164 $6,409 -$6,409 $8,077 .. $1,259.66 plus 32% $3.998 $9,887 .. -$3.998 $896.70 plus 35% -$8,077 $8.077 $12,003 $1.793.42 plus 35% -$12,003 $9,887 $3,167.52 plus 37% -$9,887 $12,003 $2.957.85 plus 37% TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of household) If the amount of wages (b) MARRIED person- (after subtracting The amount of income tax If the amount of wages withholding allowances) is: to withhold is: (after subtracting The amount of income tax Not over $146 withholding allowances) is: to withhold is: SO Not over $454 Over But not over- SO of excess over Over But not over- of excess over- $146 -$519 $0.00 plus 10% $146 $454 -$1.200 $519 $0.00 plus 10% -$454 $1,664 $37.30 plus 12% $519 $1,200 -$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 -56,328 $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% -S16,154 $19,773 $5.915.35 plus 37% --$19.773 $24,006 $6.335.10 plus 37% -$24,006 TABLE 3-SEMIMONTHLY Payroll Period (b) MARRIED person- (a) SINGLE person (including head of household) if the amount of wages If the amount of wages The amount of income tax (after subtracting The amount of income tax (after subtracting withholding allowances) is: to withhold is: to withhold is: withholding allowances) is: Not over $492 $0 of excess over- SO Not over S 158 But not over of excess over-Over -$492 But not over $492 -$1,300 $0.00 plus 10% $1,300 $80.80 plus 12% $1,300 $563 -$3.781 $7508 $278.52 22 -$158 10