Required: Compute the net pay for Eve Khan and Marn Hart. Assume that they are paid a $2,680 salary blweekly, subject to federal income tax (use the wage-bracket method) in Appendix C and FICA taxes, and have no other deductions from their pay. They have a state tax rate of 3 percent. If they choose to participate in the cafeterla plan, the deduction for the pay period is $100; otherwise, there is no deduction for the cafeteria plan. The cafeteria plan quallies under Sectlon 125. You do not need to complete the number of hours. Additional information for Eve: Box 2 is not checked, and the dependents are under 17. Note: Round your intermediate calculations and final answers to 2 decimal places. 498 Appendix C Federal Income Tax Tables 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later WEEKL.Y Payroll Poriod Whith Enrme W-A from 2n20 or L ater 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later SEMimowTrLY Payroll Period \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & \multicolumn{5}{|c|}{\begin{tabular}{l} Form W-4, Step 2, Checkbox, Withholding Rate Schedules \\ (Ulse these it the box in Step 2 of Form W-4 iS checked) \end{tabular}} \\ \hline & \multirow{2}{*}{\begin{tabular}{l} The \\ tentative \\ amovint to \\ withhold is: \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage- \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the Adiusted \\ Wage \\ exceeds- \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adiusted Wage \\ Amount (line in) is: \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} The \\ tentative \\ amount to \\ withhold is: \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage- \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the Adjusted \\ Wage \\ exceeds- \end{tabular}} \\ \hline At hacast- & \begin{tabular}{l} But less \\ than- \end{tabular} & & & & At least- & \begin{tabular}{l} But less \\ than- \end{tabular} & & & \\ \hline A & 8 & c & 0 & E & A & B & c & D & E \\ \hline \multicolumn{5}{|c|}{ Married Fuling Jointiy } & \multicolumn{5}{|c|}{ Married Filing Jointly } \\ \hline$0 & $1.079 & 5900 & 016 & S0 & So & $540 & $0.00 & 0% & $0 \\ \hline 5107 & $1.968 & sin0 & 10% & $1,079 & $540 & $968 & $0.00 & 10% & $540 \\ \hline$1.966 & $4.500 & 52660 & 12% & $1.965 & so6s & $2.280 & $42.80 & 12% & $968 \\ \hline & sese & 540060 & & $4.560 & $2.280 & $4.251 & $2000.24 & 22% & $2.280 \\ \hline sise & $15250 & $1.28784 & 24% & $8.502 & $4,251 & $7.625 & $633.86 & 24% & $4,251 \\ \hline & staers & Se.837.36 & 32% & $15.250 & $7.625 & 59.598 & $1.443.62 & 32% & $7.625 \\ \hline 512075 & sesors & $4.111.36 & 35% & $19.075 & $9.538 & $14,086 & $2.055.78 & 35% & $9.538 \\ \hline 508073 & & \$7.aches & 37% & Sosors & $14,036 & & $3.690.08 & 37% & $14,096 \\ \hline \multicolumn{5}{|c|}{ Single or Mtarried Fiting Separately } & \multicolumn{5}{|c|}{ Single or Married Filing Separately } \\ \hline 36 & $540 & $200 & & \$O & So & $270 & $0.00 & 0% & so \\ \hline$640 & soes & sin0 & 10% & $540 & sero & S484 & $0.00 & 10% & $270 \\ \hline 3068 & 50280 & S40 80 & 12% & soes & $484 & $1,140 & $21.40 & 12% & $484 \\ \hline \$o.280 & S4.251 & secose & 22% & Se280 & $1,140 & $2,128 & $100.12 & 22% & $1,140 \\ \hline S4.251 & & & 24% & $4.251 & $2,126 & $2813 & $317.04 & 24% & $2,126 \\ \hline 57.65 & & 51.443 .60 & 32% & s7.20s & 52813 & $4,769 & $721.92 & 32% & $3.813 \\ \hline seses & sin096 & se.05s 78 & 35% & $9.538 & $4,769 & $11,518 & $1,027.84 & 35% & $4,769 \\ \hline seacos & & $677973 & 37% & $23035 & $11,518 & & $3.389.99 & 37% & $11.518 \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{5}{|c|}{ Head of Household } \\ \hline 90 & sscs & $900 & 0% & \$o & So & $404 & $0.00 & 0% & SO \\ \hline sec8 & $1.419 & 5000 & 10% & SSOS & $404 & $709 & $0.00 & 10% & $404 \\ \hline 51,419 & & $81.10 & 12% & $1,419 & $709 & $1,569 & $30.50 & 12% & $709 \\ \hline & $4.519 & $087.38 & & S3, 139 & $1,569 & $2.259 & $133.70 & 22% & $1.569 \\ \hline$4.519 & $7.894 & & 248 & $4.519 & $2.259 & 53,947 & $285.50 & 24% & $2,259 \\ \hline 57.804 & 59.806 & $1.381.20 & 32% & $7.894 & s3947 & $4.909 & $69062 & 32% & $3.947 \\ \hline & 523.304 & $1.983.04 & 36% & $9.806 & $4.903 & $11.652 & 5996.54 & 35% & $4.903 \\ \hline 503.304 & & 56.717 .34 & 37% & 503.304 & $11,602 & & $3.358.69 & 37%6 & $11,652 \\ \hline \end{tabular} Davroll Svstems With Forms W-4 from 2020 or Later 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ QUARTERLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & & & \multicolumn{3}{|l|}{ SINGLE Persons } \\ \hline \begin{tabular}{l} If the Adjusted \\ Amount (line 1 \end{tabular} & \begin{tabular}{l} Wage \\ dd) is \end{tabular} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline \begin{tabular}{r} A \\ \$0 \\ $3,250 \\ $8,388 \\ $24,138 \\ $47,788 \\ $88,275 \\ $111,225 \\ $165,213 \\ \end{tabular} & \begin{tabular}{c} B \\ $3,250 \\ $8,388 \\ $24,138 \\ $47,788 \\ $88,275 \\ $111,225 \\ $165,213 \end{tabular} & \begin{tabular}{r} C \\ $0.00 \\ $0.00 \\ $513.80 \\ $2,403.80 \\ $7,606.80 \\ $17,323.68 \\ $24,667.68 \\ $43,563.48 \\ \end{tabular} & \begin{tabular}{r} \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{r} E \\ \\ $3,250 \\ $8,388 \\ $24,138 \\ $47,788 \\ $88,275 \\ $111,225 \\ $165,213 \\ \end{tabular} & \begin{tabular}{r} A \\ A0 \\ $1,088 \\ $3,656 \\ $11,531 \\ $23,356 \\ $43,600 \\ $55,075 \\ $136,063 \\ \end{tabular} & \begin{tabular}{r} \multicolumn{1}{c}{B} \\ $1,088 \\ $3,656 \\ $11,531 \\ $23,356 \\ $43,600 \\ $55,075 \\ $136,063 \end{tabular} & \begin{tabular}{r} C \\ $0.00 \\ $0.00 \\ $256.80 \\ $1,201.80 \\ $3,803.30 \\ $8,661.86 \\ $12,333.86 \\ $40,679.66 \\ \end{tabular} & \begin{tabular}{r} 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{r} E \\ $0 \\ $1,088 \\ $3,656 \\ $11,531 \\ $23,356 \\ $43,600 \\ $55,075 \\ $136,063 \\ \end{tabular} \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ SEMIANNUAL Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline \begin{tabular}{r} A \\ $ \\ $6,500 \\ $16,775 \\ $48,275 \\ $95,575 \\ $176,550 \\ $222,450 \\ $330,425 \\ \end{tabular} & \begin{tabular}{c} B \\ $6,500 \\ $16,775 \\ $48,275 \\ $95,575 \\ $176,550 \\ $222,450 \\ $330,425 \end{tabular} & \begin{tabular}{r} C \\ $0.00 \\ $0.00 \\ $1,027.50 \\ $4,807.50 \\ $15,213.50 \\ $34,647.50 \\ $49,335.50 \\ $87,126.75 \\ \end{tabular} & \begin{tabular}{r} \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{|l|} \\ $0 \\ $6,500 \\ $16,775 \\ $48,275 \\ $95,575 \\ $176,550 \\ $222,450 \\ $330,425 \\ \end{tabular} & \begin{tabular}{r} A \\ $0 \\ $2,175 \\ $7,313 \\ $23,063 \\ $46,713 \\ $87,200 \\ $110,150 \\ $272,125 \\ \end{tabular} & \begin{tabular}{r} \multicolumn{1}{c}{ B } \\ $2,175 \\ $7,313 \\ $23,063 \\ $46,713 \\ $87,200 \\ $110,150 \\ $272,125 \end{tabular} & \begin{tabular}{r} c \\ $0.00 \\ $0.00 \\ $513.80 \\ $2,403.80 \\ $7,606.80 \\ $17,323.68 \\ $24,667.68 \\ $81,358.93 \\ \end{tabular} & \begin{tabular}{r} \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{rr} E & $0 \\ $2,175 \\ $7,313 \\ $23,063 \\ $46,713 \\ $87,200 \\ $110,150 \\ $272,125 \\ \end{tabular} \\ \hline \multicolumn{10}{|c|}{ ANNUAL Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline \begin{tabular}{l} A \\ $0 \\ $13,000 \\ $33,550 \\ $96,550 \\ $191,150 \\ $353,100 \\ $444,900 \\ $660,850 \\ \end{tabular} & \begin{tabular}{c} B \\ $13,000 \\ $33,550 \\ $96,550 \\ $191,150 \\ $353,100 \\ $444,900 \\ $660,850 \end{tabular} & \begin{tabular}{r} C \\ $0.00 \\ $0.00 \\ $2,055.00 \\ $9,615.00 \\ $30,427.00 \\ $69,295.00 \\ $98,671.00 \\ $174,253.50 \\ \end{tabular} & \begin{tabular}{r} \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{|c|} \\ E \\ $130 \\ $13,000 \\ $33,550 \\ $96,550 \\ $191,150 \\ $353,100 \\ $444,900 \\ $660,850 \\ \end{tabular} & \begin{tabular}{r} A \\ $0 \\ $4,350 \\ $14,625 \\ $46,125 \\ $93,425 \\ $174,400 \\ $220,300 \\ $544,250 \\ \end{tabular} & \begin{tabular}{l} B \\ $4,350 \\ $14,625 \\ $46,125 \\ $93,425 \\ $174,400 \\ $220,300 \\ $544,250 \end{tabular} & \begin{tabular}{r} C $0.00 \\ $0.00 \\ $1,027.50 \\ $4,807.50 \\ $15,213.50 \\ $34,647.50 \\ $49,335.50 \\ $162,718.00 \\ \end{tabular} & \begin{tabular}{r} D \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{l} E $10 \\ $4,350 \\ $14,625 \\ $46,125 \\ $93,425 \\ $174,400 \\ $220,300 \\ $544,250 \\ \end{tabular} \\ \hline & & & & & & & & & \\ \hline \multicolumn{10}{|c|}{ DAILY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARAIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & The tentative & Plus this & \begin{tabular}{l} of the \\ amount that \end{tabular} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & \begin{tabular}{l} amount to \\ withhold is... \end{tabular} & \begin{tabular}{l} percentage \\ ... \end{tabular} & \begin{tabular}{l} the wage \\ exceeds... \end{tabular} \\ \hline \begin{tabular}{r} A $0.00 \\ $50.00 \\ $129.00 \\ $371.30 \\ $735.20 \\ $1,358.10 \\ $1,711.20 \\ $2,541.70 \end{tabular} & \begin{tabular}{r} B \\ $50.00 \\ $129.00 \\ $371.30 \\ $735.20 \\ $1,358.10 \\ $1,711.20 \\ $2,541.70 \end{tabular} & \begin{tabular}{r} C $0.00 \\ $0.00 \\ $7.90 \\ $36.98 \\ $117.03 \\ $266.53 \\ $379.52 \\ $670.20 \\ \end{tabular} & \begin{tabular}{r} D \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \end{tabular} & \begin{tabular}{r} E \\ $0.00 \\ $50.00 \\ $129.00 \\ $371.30 \\ $735.20 \\ $1,358.10 \\ $1,711.20 \\ $2,541.70 \end{tabular} & \begin{tabular}{r} A \\ $0.00 \\ $16.70 \\ $56.30 \\ $177.40 \\ $359.30 \\ $670.80 \\ $847.30 \\ $2,093.30 \\ \end{tabular} & \begin{tabular}{r} \multicolumn{1}{c}{ B } \\ $16.70 \\ $56.30 \\ $177.40 \\ $359.30 \\ $670.80 \\ $847.30 \\ $2,093.30 \end{tabular} & \begin{tabular}{r} C $0.00 \\ $0.00 \\ $3.96 \\ $18.49 \\ $58.51 \\ $133.27 \\ $189.75 \\ $625.85 \end{tabular} & \begin{tabular}{l} D \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \end{tabular} & \begin{tabular}{rr} & \\ & $0.00 \\ $16.70 \\ $56.30 \\ 6177.40 \\ 6 & $359.30 \\ & $670.80 \\ & $847.30 \\ & $2.093.30 \end{tabular} \\ \hline \end{tabular} Source Intemal Revenue Service 2022 Percentage Method Tables for Manual Payroil Systems with Fonms W-4 from 2020 or Later wCN-Ly payral farters \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} it the Adiusted Wiage \\ Aincunt (line th) is: \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} The \\ temtiative \\ ameunt re \\ withneid is: \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Pus this \\ percantage- \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} ar the \\ amcunt that \\ the Actiusted \\ Viage \\ arcaedis- \end{tabular}} & & & \\ \hline Ae leasst- & \begin{tabular}{l} Gut less \\ than- \end{tabular} & & & & Ar earst- & \begin{tabular}{l} Gut less \\ that- \end{tabular} & & & \\ \hlineA & a & c & a & E & I. & a & & 0 & \\ \hline \multicolumn{5}{|c|}{ Marmed Fling Jaintly } & \multicolumn{5}{|c|}{ wharthert Fling Jainty } \\ \hline Su & Sil 1se & sin00 & Wc & 3iti & ail & indrg & & ars & sit \\ \hline Si2. rad & 5.3.97 & & atm & 52. 134 & S7.159 & Arise & sindent & Whe & ind \\ \hline sian & & & toss & a & Ingus & & tiat an & & Indis \\ \hline se. 12 & simas & sactsc & 2% & s9. & Six sent & sat sive & such an & & \\ \hline sing acs & sac sou & sis.s5: s6 & 2xh & singos. & if sile & Sig.tit & Sily 2 as & & sal are \\ \hline & SMa, rsd & s.5. 4.se & ints & Sint sud & Sra. IEil & sug ma & Sexar 34 & & \\ \hline Sug. rsu & 958. 144 & sa. 20da & & Sce tavi & ang 106 & & Six ntrifi & res: & InEDE \\ \hline sse. 1.48 & & situsid 20 & 3% & & sea.jus & & It 2and af & = & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Single or Marnied Filing Separately } & \multicolumn{5}{|c|}{ Sirgle or Wianted Filing Seprarataiy } \\ \hline so & silarg & se. 00 & a2 & sat & ini & SEat & Sins & ars & sit \\ \hline stang & Sn.9us & sola & n% & Sing & & Igfas & sinln & are & tesat \\ \hline s. gc5 & 54.560 & Sias 60 & 12% & sngus & & 12.2an & 144:atl & tas & Shat \\ \hline Sarsed & sa.sue & sw00. 60 & & S+300 & szan & Sx.25 & sen2x & x= & Sezert \\ \hline sa. 502 & 515.250 & Si 26 as & arb & siesine & & Strans & santh af & & Drian \\ \hline$15.250 & Srg, ats & S2. sam 36 & 320 & S15.250 & sin act & tas sug & In abs are & aes & \\ \hline Sta.ar5 & Sub,art & Su, tht 36 & 36% & Snla.175 & & sen,ans & SR. The 79 & 35 & THE aly \\ \hline S46, and & & ST1.559 96 & & SuEd InT & sanche & & silis man & Intin & sent.uxs \\ \hline \multicolumn{4}{|c|}{ Head of Hicusehoid } & & \multicolumn{4}{|c|}{ miact of rousenteit } & \\ \hline 80 & St. 617 & 50.00 & W% & sc: & sid & Siztg & & Wh & tid \\ \hline & se.ane & su.ac & & St 6 ant & sang & Snctis & tin:so & TH/h & \\ \hline szasa & sa. 275 & sinz. 10 & 12% & Szaxe & Sn 4 rig & sh. ras & sin & tes & IIt are \\ \hline 56.275 & se are & 560454 & 222 & 56.25 & & Sxang & sean IA & & sin13 \\ \hline 59038 & Sia.7ga & 51,+12,40 & 2+16 & sg. ang & & & sin2 & 2x & \\ \hline St5. 798 & stg.and & 52,762,40 & 32% & & 57.394 & sas ane & Sngen an & & \\ \hline 5+9.613 & sub, sce & 50.986 .40 & 35% & Sna gra: & sg. and & sen3x & & & \\ \hline S46. 60a & & 513.434 .65 & 30% & Sub. act & & & sif. 7 wh ax & Wro & censar \\ \hline \end{tabular} nent \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & & & & \multicolumn{5}{|c|}{ BIWEEKLY Payroll Periot } & \\ \hline \multicolumn{5}{|c|}{ MAnnirD Fermone } & \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adfusted Wage \\ Amount (Iine Id) ls \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentalive \\ amounito \\ withhold is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plue this \\ percentage \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exteede \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Weos \\ Amoum (iine Id) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The fentative \\ amoury io \\ wilhthold is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plis bus \\ percertege \end{tabular}} & \\ \hline at least.u & \begin{tabular}{l} Dut leas \\ than \end{tabular} & & & & at teast & \begin{tabular}{l} Put leas \\ than \end{tabular} & & & \\ \hlineA & 0 & 0 & 0 & E & A & B & 6 & & E \\ \hline$0 & 8500 & 4000 & ons & $0 & 50 & 8167 & 8000 & 0s & \\ \hline 8500 & 81,200 & 1000 & 10% & 8600 & 8167 & sin & 200 & 100 & 8467 \\ \hline$1.200 & 83,713 & $7000 & 12k & 81.200 & & 81,74 & & 1276 & tsey \\ \hline 80.713 & & $.00976 & & $7,713 & 41,774 & 83 non & gies u2 & & 81,7/4 \\ \hline 37.352 & 413.681 & $1,170,4 & 24% & 47,362 & 8,607 & in. 70n & bhas 10 & 247 & 83 bon \\ \hline$13,601 & $17.112 & 32.605 .30 & Wus & 813,501 & 10.700 & 1047 & 81,36,10 & & \\ \hline$17.112 & 6.25,417 & 83,705,21 & ans & 817,112 & 84,470 & 8.40,03 & & Moss & 4.47 \\ \hline 025,417 & & f,0,70107 & & sep2417 & 8,20,077 & & & 18= & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ Dr MiMONTHLy Payrall Period } \\ \hline \multicolumn{5}{|c|}{ MAnnif D Porsons } & \multicolumn{5}{|c|}{ Dituche Persore } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (IIne Id) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is i.. \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds. \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (iine id) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentalive \\ amount to \\ withhold is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ pereentage \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ excests \end{tabular}} \\ \hline at leastur. & \begin{tabular}{l} But leas \\ than.u. \end{tabular} & & & & at loost & \begin{tabular}{l} Huil iese \\ than \end{tabular} & & & \\ \hline A & B & C & D & E & A & 0 & C & 0 & E \\ \hline$0 & $5.42 & 4000 & 0 ons & 50 & 80 & 8181 & 8000 & ons & 10 \\ \hline 8542 & 81,390 & $000 & 1046 & & 8101 & 3000 & 4000 & 10h & 8161 \\ \hline$1,390 & $4,023 & 815.60 & 12% & 81.008 & 5000 & 81,022 & 84800 & 12m & Mos \\ \hline$4.023 & 37,065 & $40060 & 20% & 14,027 & 11,022 & 83.003 & 8200 is & 22m & 81,022 \\ \hline$7,066 & 814,713 & $1.26704 & 24% & 87,006 & & 87207 & & 24 & 8300 \\ \hline 9.14 .713 & 810,500 & 82,007 o6 & 32% & 814,713 & 87,267 & 80.170 & 81,44374 & 32s & 87,267 \\ \hline 810,5.98 & $27,6,16 & 84,11136 & & 810.530 & 30,170 & sen,nT & 22.05656 & & 80,170 \\ \hline 327,6,35 & & 87,200.31 & 3rk & 527,535 & 122,077 & & 46.770 in & & feregri \\ \hline \end{tabular} 2022 Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic 2022 Pereentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later DAll Peyroll Peried \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{5}{|c|}{ Head of Household } \\ \hline$0.00 & $74.60 & $0.00 & 0% & 30.00 & $0.00 & $37.30 & $0.00 & 0% & $0.00 \\ \hline$74,60 & $131.00 & $0.00 & 10% & $74.60 & $37.30 & $65.50 & 30.00 & 10% & $37.30 \\ \hline$131.00 & $289.60 & $5.64 & 12% & $131.00 & $65.50 & $144.80 & $2.82 & 12% & $65.50 \\ \hline$289.60 & $417.10 & $24.67 & 22% & $289.60 & $144.80 & $208.60 & $12.34 & 22% & $144.80 \\ \hline$417.10 & $728.70 & 352.72 & 24% & $417.10 & $208.60 & $364.30 & $26.37 & 24% & $208.60 \\ \hline$728.70 & $905.20 & $127.51 & 32% & $728.70 & $364.30 & $452.60 & $63.74 & 32% & $364.30 \\ \hline$905.20 & $2.151.20 & $183.99 & 35% & $905.20 & $452.60 & $1,075.60 & $92.00 & 35% & $452.60 \\ \hline$2.151.20 & & $620.09 & 37% & $2.151.20 & $1,075.60 & & $310.05 & 37% & $1,075,60 \\ \hline \end{tabular} inurce: Internal Revenue Service Required: Compute the net pay for Eve Khan and Marn Hart. Assume that they are paid a $2,680 salary blweekly, subject to federal income tax (use the wage-bracket method) in Appendix C and FICA taxes, and have no other deductions from their pay. They have a state tax rate of 3 percent. If they choose to participate in the cafeterla plan, the deduction for the pay period is $100; otherwise, there is no deduction for the cafeteria plan. The cafeteria plan quallies under Sectlon 125. You do not need to complete the number of hours. Additional information for Eve: Box 2 is not checked, and the dependents are under 17. Note: Round your intermediate calculations and final answers to 2 decimal places. 498 Appendix C Federal Income Tax Tables 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later WEEKL.Y Payroll Poriod Whith Enrme W-A from 2n20 or L ater 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later SEMimowTrLY Payroll Period \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & \multicolumn{5}{|c|}{\begin{tabular}{l} Form W-4, Step 2, Checkbox, Withholding Rate Schedules \\ (Ulse these it the box in Step 2 of Form W-4 iS checked) \end{tabular}} \\ \hline & \multirow{2}{*}{\begin{tabular}{l} The \\ tentative \\ amovint to \\ withhold is: \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage- \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the Adiusted \\ Wage \\ exceeds- \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adiusted Wage \\ Amount (line in) is: \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} The \\ tentative \\ amount to \\ withhold is: \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage- \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the Adjusted \\ Wage \\ exceeds- \end{tabular}} \\ \hline At hacast- & \begin{tabular}{l} But less \\ than- \end{tabular} & & & & At least- & \begin{tabular}{l} But less \\ than- \end{tabular} & & & \\ \hline A & 8 & c & 0 & E & A & B & c & D & E \\ \hline \multicolumn{5}{|c|}{ Married Fuling Jointiy } & \multicolumn{5}{|c|}{ Married Filing Jointly } \\ \hline$0 & $1.079 & 5900 & 016 & S0 & So & $540 & $0.00 & 0% & $0 \\ \hline 5107 & $1.968 & sin0 & 10% & $1,079 & $540 & $968 & $0.00 & 10% & $540 \\ \hline$1.966 & $4.500 & 52660 & 12% & $1.965 & so6s & $2.280 & $42.80 & 12% & $968 \\ \hline & sese & 540060 & & $4.560 & $2.280 & $4.251 & $2000.24 & 22% & $2.280 \\ \hline sise & $15250 & $1.28784 & 24% & $8.502 & $4,251 & $7.625 & $633.86 & 24% & $4,251 \\ \hline & staers & Se.837.36 & 32% & $15.250 & $7.625 & 59.598 & $1.443.62 & 32% & $7.625 \\ \hline 512075 & sesors & $4.111.36 & 35% & $19.075 & $9.538 & $14,086 & $2.055.78 & 35% & $9.538 \\ \hline 508073 & & \$7.aches & 37% & Sosors & $14,036 & & $3.690.08 & 37% & $14,096 \\ \hline \multicolumn{5}{|c|}{ Single or Mtarried Fiting Separately } & \multicolumn{5}{|c|}{ Single or Married Filing Separately } \\ \hline 36 & $540 & $200 & & \$O & So & $270 & $0.00 & 0% & so \\ \hline$640 & soes & sin0 & 10% & $540 & sero & S484 & $0.00 & 10% & $270 \\ \hline 3068 & 50280 & S40 80 & 12% & soes & $484 & $1,140 & $21.40 & 12% & $484 \\ \hline \$o.280 & S4.251 & secose & 22% & Se280 & $1,140 & $2,128 & $100.12 & 22% & $1,140 \\ \hline S4.251 & & & 24% & $4.251 & $2,126 & $2813 & $317.04 & 24% & $2,126 \\ \hline 57.65 & & 51.443 .60 & 32% & s7.20s & 52813 & $4,769 & $721.92 & 32% & $3.813 \\ \hline seses & sin096 & se.05s 78 & 35% & $9.538 & $4,769 & $11,518 & $1,027.84 & 35% & $4,769 \\ \hline seacos & & $677973 & 37% & $23035 & $11,518 & & $3.389.99 & 37% & $11.518 \\ \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{5}{|c|}{ Head of Household } \\ \hline 90 & sscs & $900 & 0% & \$o & So & $404 & $0.00 & 0% & SO \\ \hline sec8 & $1.419 & 5000 & 10% & SSOS & $404 & $709 & $0.00 & 10% & $404 \\ \hline 51,419 & & $81.10 & 12% & $1,419 & $709 & $1,569 & $30.50 & 12% & $709 \\ \hline & $4.519 & $087.38 & & S3, 139 & $1,569 & $2.259 & $133.70 & 22% & $1.569 \\ \hline$4.519 & $7.894 & & 248 & $4.519 & $2.259 & 53,947 & $285.50 & 24% & $2,259 \\ \hline 57.804 & 59.806 & $1.381.20 & 32% & $7.894 & s3947 & $4.909 & $69062 & 32% & $3.947 \\ \hline & 523.304 & $1.983.04 & 36% & $9.806 & $4.903 & $11.652 & 5996.54 & 35% & $4.903 \\ \hline 503.304 & & 56.717 .34 & 37% & 503.304 & $11,602 & & $3.358.69 & 37%6 & $11,652 \\ \hline \end{tabular} Davroll Svstems With Forms W-4 from 2020 or Later 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ QUARTERLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & & & \multicolumn{3}{|l|}{ SINGLE Persons } \\ \hline \begin{tabular}{l} If the Adjusted \\ Amount (line 1 \end{tabular} & \begin{tabular}{l} Wage \\ dd) is \end{tabular} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline \begin{tabular}{r} A \\ \$0 \\ $3,250 \\ $8,388 \\ $24,138 \\ $47,788 \\ $88,275 \\ $111,225 \\ $165,213 \\ \end{tabular} & \begin{tabular}{c} B \\ $3,250 \\ $8,388 \\ $24,138 \\ $47,788 \\ $88,275 \\ $111,225 \\ $165,213 \end{tabular} & \begin{tabular}{r} C \\ $0.00 \\ $0.00 \\ $513.80 \\ $2,403.80 \\ $7,606.80 \\ $17,323.68 \\ $24,667.68 \\ $43,563.48 \\ \end{tabular} & \begin{tabular}{r} \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{r} E \\ \\ $3,250 \\ $8,388 \\ $24,138 \\ $47,788 \\ $88,275 \\ $111,225 \\ $165,213 \\ \end{tabular} & \begin{tabular}{r} A \\ A0 \\ $1,088 \\ $3,656 \\ $11,531 \\ $23,356 \\ $43,600 \\ $55,075 \\ $136,063 \\ \end{tabular} & \begin{tabular}{r} \multicolumn{1}{c}{B} \\ $1,088 \\ $3,656 \\ $11,531 \\ $23,356 \\ $43,600 \\ $55,075 \\ $136,063 \end{tabular} & \begin{tabular}{r} C \\ $0.00 \\ $0.00 \\ $256.80 \\ $1,201.80 \\ $3,803.30 \\ $8,661.86 \\ $12,333.86 \\ $40,679.66 \\ \end{tabular} & \begin{tabular}{r} 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{r} E \\ $0 \\ $1,088 \\ $3,656 \\ $11,531 \\ $23,356 \\ $43,600 \\ $55,075 \\ $136,063 \\ \end{tabular} \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ SEMIANNUAL Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline \begin{tabular}{r} A \\ $ \\ $6,500 \\ $16,775 \\ $48,275 \\ $95,575 \\ $176,550 \\ $222,450 \\ $330,425 \\ \end{tabular} & \begin{tabular}{c} B \\ $6,500 \\ $16,775 \\ $48,275 \\ $95,575 \\ $176,550 \\ $222,450 \\ $330,425 \end{tabular} & \begin{tabular}{r} C \\ $0.00 \\ $0.00 \\ $1,027.50 \\ $4,807.50 \\ $15,213.50 \\ $34,647.50 \\ $49,335.50 \\ $87,126.75 \\ \end{tabular} & \begin{tabular}{r} \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{|l|} \\ $0 \\ $6,500 \\ $16,775 \\ $48,275 \\ $95,575 \\ $176,550 \\ $222,450 \\ $330,425 \\ \end{tabular} & \begin{tabular}{r} A \\ $0 \\ $2,175 \\ $7,313 \\ $23,063 \\ $46,713 \\ $87,200 \\ $110,150 \\ $272,125 \\ \end{tabular} & \begin{tabular}{r} \multicolumn{1}{c}{ B } \\ $2,175 \\ $7,313 \\ $23,063 \\ $46,713 \\ $87,200 \\ $110,150 \\ $272,125 \end{tabular} & \begin{tabular}{r} c \\ $0.00 \\ $0.00 \\ $513.80 \\ $2,403.80 \\ $7,606.80 \\ $17,323.68 \\ $24,667.68 \\ $81,358.93 \\ \end{tabular} & \begin{tabular}{r} \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{rr} E & $0 \\ $2,175 \\ $7,313 \\ $23,063 \\ $46,713 \\ $87,200 \\ $110,150 \\ $272,125 \\ \end{tabular} \\ \hline \multicolumn{10}{|c|}{ ANNUAL Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline \begin{tabular}{l} A \\ $0 \\ $13,000 \\ $33,550 \\ $96,550 \\ $191,150 \\ $353,100 \\ $444,900 \\ $660,850 \\ \end{tabular} & \begin{tabular}{c} B \\ $13,000 \\ $33,550 \\ $96,550 \\ $191,150 \\ $353,100 \\ $444,900 \\ $660,850 \end{tabular} & \begin{tabular}{r} C \\ $0.00 \\ $0.00 \\ $2,055.00 \\ $9,615.00 \\ $30,427.00 \\ $69,295.00 \\ $98,671.00 \\ $174,253.50 \\ \end{tabular} & \begin{tabular}{r} \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{|c|} \\ E \\ $130 \\ $13,000 \\ $33,550 \\ $96,550 \\ $191,150 \\ $353,100 \\ $444,900 \\ $660,850 \\ \end{tabular} & \begin{tabular}{r} A \\ $0 \\ $4,350 \\ $14,625 \\ $46,125 \\ $93,425 \\ $174,400 \\ $220,300 \\ $544,250 \\ \end{tabular} & \begin{tabular}{l} B \\ $4,350 \\ $14,625 \\ $46,125 \\ $93,425 \\ $174,400 \\ $220,300 \\ $544,250 \end{tabular} & \begin{tabular}{r} C $0.00 \\ $0.00 \\ $1,027.50 \\ $4,807.50 \\ $15,213.50 \\ $34,647.50 \\ $49,335.50 \\ $162,718.00 \\ \end{tabular} & \begin{tabular}{r} D \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{l} E $10 \\ $4,350 \\ $14,625 \\ $46,125 \\ $93,425 \\ $174,400 \\ $220,300 \\ $544,250 \\ \end{tabular} \\ \hline & & & & & & & & & \\ \hline \multicolumn{10}{|c|}{ DAILY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARAIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & The tentative & Plus this & \begin{tabular}{l} of the \\ amount that \end{tabular} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & \begin{tabular}{l} amount to \\ withhold is... \end{tabular} & \begin{tabular}{l} percentage \\ ... \end{tabular} & \begin{tabular}{l} the wage \\ exceeds... \end{tabular} \\ \hline \begin{tabular}{r} A $0.00 \\ $50.00 \\ $129.00 \\ $371.30 \\ $735.20 \\ $1,358.10 \\ $1,711.20 \\ $2,541.70 \end{tabular} & \begin{tabular}{r} B \\ $50.00 \\ $129.00 \\ $371.30 \\ $735.20 \\ $1,358.10 \\ $1,711.20 \\ $2,541.70 \end{tabular} & \begin{tabular}{r} C $0.00 \\ $0.00 \\ $7.90 \\ $36.98 \\ $117.03 \\ $266.53 \\ $379.52 \\ $670.20 \\ \end{tabular} & \begin{tabular}{r} D \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \end{tabular} & \begin{tabular}{r} E \\ $0.00 \\ $50.00 \\ $129.00 \\ $371.30 \\ $735.20 \\ $1,358.10 \\ $1,711.20 \\ $2,541.70 \end{tabular} & \begin{tabular}{r} A \\ $0.00 \\ $16.70 \\ $56.30 \\ $177.40 \\ $359.30 \\ $670.80 \\ $847.30 \\ $2,093.30 \\ \end{tabular} & \begin{tabular}{r} \multicolumn{1}{c}{ B } \\ $16.70 \\ $56.30 \\ $177.40 \\ $359.30 \\ $670.80 \\ $847.30 \\ $2,093.30 \end{tabular} & \begin{tabular}{r} C $0.00 \\ $0.00 \\ $3.96 \\ $18.49 \\ $58.51 \\ $133.27 \\ $189.75 \\ $625.85 \end{tabular} & \begin{tabular}{l} D \\ 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \end{tabular} & \begin{tabular}{rr} & \\ & $0.00 \\ $16.70 \\ $56.30 \\ 6177.40 \\ 6 & $359.30 \\ & $670.80 \\ & $847.30 \\ & $2.093.30 \end{tabular} \\ \hline \end{tabular} Source Intemal Revenue Service 2022 Percentage Method Tables for Manual Payroil Systems with Fonms W-4 from 2020 or Later wCN-Ly payral farters \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} it the Adiusted Wiage \\ Aincunt (line th) is: \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} The \\ temtiative \\ ameunt re \\ withneid is: \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Pus this \\ percantage- \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} ar the \\ amcunt that \\ the Actiusted \\ Viage \\ arcaedis- \end{tabular}} & & & \\ \hline Ae leasst- & \begin{tabular}{l} Gut less \\ than- \end{tabular} & & & & Ar earst- & \begin{tabular}{l} Gut less \\ that- \end{tabular} & & & \\ \hlineA & a & c & a & E & I. & a & & 0 & \\ \hline \multicolumn{5}{|c|}{ Marmed Fling Jaintly } & \multicolumn{5}{|c|}{ wharthert Fling Jainty } \\ \hline Su & Sil 1se & sin00 & Wc & 3iti & ail & indrg & & ars & sit \\ \hline Si2. rad & 5.3.97 & & atm & 52. 134 & S7.159 & Arise & sindent & Whe & ind \\ \hline sian & & & toss & a & Ingus & & tiat an & & Indis \\ \hline se. 12 & simas & sactsc & 2% & s9. & Six sent & sat sive & such an & & \\ \hline sing acs & sac sou & sis.s5: s6 & 2xh & singos. & if sile & Sig.tit & Sily 2 as & & sal are \\ \hline & SMa, rsd & s.5. 4.se & ints & Sint sud & Sra. IEil & sug ma & Sexar 34 & & \\ \hline Sug. rsu & 958. 144 & sa. 20da & & Sce tavi & ang 106 & & Six ntrifi & res: & InEDE \\ \hline sse. 1.48 & & situsid 20 & 3% & & sea.jus & & It 2and af & = & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Single or Marnied Filing Separately } & \multicolumn{5}{|c|}{ Sirgle or Wianted Filing Seprarataiy } \\ \hline so & silarg & se. 00 & a2 & sat & ini & SEat & Sins & ars & sit \\ \hline stang & Sn.9us & sola & n% & Sing & & Igfas & sinln & are & tesat \\ \hline s. gc5 & 54.560 & Sias 60 & 12% & sngus & & 12.2an & 144:atl & tas & Shat \\ \hline Sarsed & sa.sue & sw00. 60 & & S+300 & szan & Sx.25 & sen2x & x= & Sezert \\ \hline sa. 502 & 515.250 & Si 26 as & arb & siesine & & Strans & santh af & & Drian \\ \hline$15.250 & Srg, ats & S2. sam 36 & 320 & S15.250 & sin act & tas sug & In abs are & aes & \\ \hline Sta.ar5 & Sub,art & Su, tht 36 & 36% & Snla.175 & & sen,ans & SR. The 79 & 35 & THE aly \\ \hline S46, and & & ST1.559 96 & & SuEd InT & sanche & & silis man & Intin & sent.uxs \\ \hline \multicolumn{4}{|c|}{ Head of Hicusehoid } & & \multicolumn{4}{|c|}{ miact of rousenteit } & \\ \hline 80 & St. 617 & 50.00 & W% & sc: & sid & Siztg & & Wh & tid \\ \hline & se.ane & su.ac & & St 6 ant & sang & Snctis & tin:so & TH/h & \\ \hline szasa & sa. 275 & sinz. 10 & 12% & Szaxe & Sn 4 rig & sh. ras & sin & tes & IIt are \\ \hline 56.275 & se are & 560454 & 222 & 56.25 & & Sxang & sean IA & & sin13 \\ \hline 59038 & Sia.7ga & 51,+12,40 & 2+16 & sg. ang & & & sin2 & 2x & \\ \hline St5. 798 & stg.and & 52,762,40 & 32% & & 57.394 & sas ane & Sngen an & & \\ \hline 5+9.613 & sub, sce & 50.986 .40 & 35% & Sna gra: & sg. and & sen3x & & & \\ \hline S46. 60a & & 513.434 .65 & 30% & Sub. act & & & sif. 7 wh ax & Wro & censar \\ \hline \end{tabular} nent \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & & & & \multicolumn{5}{|c|}{ BIWEEKLY Payroll Periot } & \\ \hline \multicolumn{5}{|c|}{ MAnnirD Fermone } & \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adfusted Wage \\ Amount (Iine Id) ls \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentalive \\ amounito \\ withhold is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plue this \\ percentage \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exteede \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Weos \\ Amoum (iine Id) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The fentative \\ amoury io \\ wilhthold is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plis bus \\ percertege \end{tabular}} & \\ \hline at least.u & \begin{tabular}{l} Dut leas \\ than \end{tabular} & & & & at teast & \begin{tabular}{l} Put leas \\ than \end{tabular} & & & \\ \hlineA & 0 & 0 & 0 & E & A & B & 6 & & E \\ \hline$0 & 8500 & 4000 & ons & $0 & 50 & 8167 & 8000 & 0s & \\ \hline 8500 & 81,200 & 1000 & 10% & 8600 & 8167 & sin & 200 & 100 & 8467 \\ \hline$1.200 & 83,713 & $7000 & 12k & 81.200 & & 81,74 & & 1276 & tsey \\ \hline 80.713 & & $.00976 & & $7,713 & 41,774 & 83 non & gies u2 & & 81,7/4 \\ \hline 37.352 & 413.681 & $1,170,4 & 24% & 47,362 & 8,607 & in. 70n & bhas 10 & 247 & 83 bon \\ \hline$13,601 & $17.112 & 32.605 .30 & Wus & 813,501 & 10.700 & 1047 & 81,36,10 & & \\ \hline$17.112 & 6.25,417 & 83,705,21 & ans & 817,112 & 84,470 & 8.40,03 & & Moss & 4.47 \\ \hline 025,417 & & f,0,70107 & & sep2417 & 8,20,077 & & & 18= & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ Dr MiMONTHLy Payrall Period } \\ \hline \multicolumn{5}{|c|}{ MAnnif D Porsons } & \multicolumn{5}{|c|}{ Dituche Persore } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (IIne Id) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is i.. \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds. \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (iine id) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentalive \\ amount to \\ withhold is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ pereentage \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ excests \end{tabular}} \\ \hline at leastur. & \begin{tabular}{l} But leas \\ than.u. \end{tabular} & & & & at loost & \begin{tabular}{l} Huil iese \\ than \end{tabular} & & & \\ \hline A & B & C & D & E & A & 0 & C & 0 & E \\ \hline$0 & $5.42 & 4000 & 0 ons & 50 & 80 & 8181 & 8000 & ons & 10 \\ \hline 8542 & 81,390 & $000 & 1046 & & 8101 & 3000 & 4000 & 10h & 8161 \\ \hline$1,390 & $4,023 & 815.60 & 12% & 81.008 & 5000 & 81,022 & 84800 & 12m & Mos \\ \hline$4.023 & 37,065 & $40060 & 20% & 14,027 & 11,022 & 83.003 & 8200 is & 22m & 81,022 \\ \hline$7,066 & 814,713 & $1.26704 & 24% & 87,006 & & 87207 & & 24 & 8300 \\ \hline 9.14 .713 & 810,500 & 82,007 o6 & 32% & 814,713 & 87,267 & 80.170 & 81,44374 & 32s & 87,267 \\ \hline 810,5.98 & $27,6,16 & 84,11136 & & 810.530 & 30,170 & sen,nT & 22.05656 & & 80,170 \\ \hline 327,6,35 & & 87,200.31 & 3rk & 527,535 & 122,077 & & 46.770 in & & feregri \\ \hline \end{tabular} 2022 Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic 2022 Pereentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later DAll Peyroll Peried \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Head of Household } & \multicolumn{5}{|c|}{ Head of Household } \\ \hline$0.00 & $74.60 & $0.00 & 0% & 30.00 & $0.00 & $37.30 & $0.00 & 0% & $0.00 \\ \hline$74,60 & $131.00 & $0.00 & 10% & $74.60 & $37.30 & $65.50 & 30.00 & 10% & $37.30 \\ \hline$131.00 & $289.60 & $5.64 & 12% & $131.00 & $65.50 & $144.80 & $2.82 & 12% & $65.50 \\ \hline$289.60 & $417.10 & $24.67 & 22% & $289.60 & $144.80 & $208.60 & $12.34 & 22% & $144.80 \\ \hline$417.10 & $728.70 & 352.72 & 24% & $417.10 & $208.60 & $364.30 & $26.37 & 24% & $208.60 \\ \hline$728.70 & $905.20 & $127.51 & 32% & $728.70 & $364.30 & $452.60 & $63.74 & 32% & $364.30 \\ \hline$905.20 & $2.151.20 & $183.99 & 35% & $905.20 & $452.60 & $1,075.60 & $92.00 & 35% & $452.60 \\ \hline$2.151.20 & & $620.09 & 37% & $2.151.20 & $1,075.60 & & $310.05 & 37% & $1,075,60 \\ \hline \end{tabular} inurce: Internal Revenue Service