$To$ use the $2023$ Wage Bracket Method for Manual Payroll Systems With Forms $W-4$ From $2020or$ Later using Standard Withholding, follow the steps illustrated below.

Step $1$

Select the withholding table that applies $to$ the employee's pay period. $$ Adrienne Huff $is$ married filing jointly $(MFJ).$ She $is$ paid weekly $at$ a rate $of$ $$815.$

Step $2$

Locate the wage bracket $(the$ first two columns $of$ the table$)in$ which the employee's gross wages fall. $$ Locate the appropriate wage bracket $(see$ Figure $4\mathrm{.}7)$:

$At$ least $$815$ but less than $$825$

Step $3$

Follow the line for the wage bracket across $to$ the right $to$ the column showing the appropriate filing status with standard withholding. Withhold this amount $of$ tax. $$ Move across the line $to$ the column showing Married Filing Jointly, Standard withholding.

The tax $to$ withhold $is$ $$29.$

Figure $1\mathrm{.}9$

The names $of$ the employees $of$ Hogan Thrift Shop are listed $on$ the following payroll register. Employees are paid weekly. The filing status $is$ shown $on$ the payroll register, along with each employee's weekly salary, which has remained the same all year. Complete the payroll register for the payroll period ending December $20,20--,$ the $51st$ weekly payday. The state income tax rate $is2\%of$ total earnings, the city income tax rate $is1\mathrm{.}5\%of$ the total gross earnings, and the wage$-$bracket method $is$ used for federal income taxes.

Enter all amounts $as$ positive numbers. Round your calculations and final answers $to$ the nearest cent. $Ifan$ amount $is$ zero, enter $"0."$

$Aswegoto$ press, the federal income tax rates for $2024$ are being determined $by$ budget talks $in$ Washington, and are not available for publication. For this edition, the $2023$ federal income tax tables for Manual Systems with Forms $W-4$ From $2020or$ Later with Standard Withholding and $2023$ FICA rates have been used.

Click here $to$ access the Wage$-$Bracket Method Tables.

Click here $to$ access the Percentage Method Tables.

Hogan Thrift Shop

Payroll Register

FOR PERIOD ENDING December $20,20--$ Deductions

$(a)$ FICA

Employee Name Filing

Status $No.of\frac{W}{H}$

Allowances Total

Earnings OASDI $HI(b)$

FIT $(c)$

SIT $(d)$

CIT $(e)$

Net Pay

John, Matthew $MFJ\frac{N}{A}$ $$3,150\mathrm{.}00$ fill $in$ the blank $1of58$$

fill $in$ the blank $2of58$$

fill $in$ the blank $3of58$$

fill $in$ the blank $4of58$$

fill $in$ the blank $5of58$$

fill $in$ the blank $6of58$$

Smith, Jennifer $HH\frac{N}{A}275\mathrm{.}00$ fill $in$ the blank $7of58$

fill $in$ the blank $8of58$

fill $in$ the blank $9of58$

fill $in$ the blank $10of58$

fill $in$ the blank $11of58$

fill $in$ the blank $12of58$

Bullen, Catherine $MFJ\frac{N}{A}250\mathrm{.}00$ fill $in$ the blank $13of58$

fill $in$ the blank $14of58$

fill $in$ the blank $15of58$

fill $in$ the blank $16of58$

fill $in$ the blank $17of58$

fill $in$ the blank $18of58$

Matthews, Mary $MFJ\frac{N}{A}320\mathrm{.}25$ fill $in$ the blank $19of58$

fill $in$ the blank $20of58$

fill $in$ the blank $21of58$

fill $in$ the blank $22of58$

fill $in$ the blank $23of58$

fill $in$ the blank $24of58$

Hadt, Bonnie $S\frac{N}{A}450\mathrm{.}00$ fill $in$ the blank $25of58$

fill $in$ the blank $26of58$

fill $in$ the blank $27of58$

fill $in$ the blank $28of58$

fill $in$ the blank $29of58$

fill $in$ the blank $30of58$

Camp, Sean $S\frac{N}{A}560\mathrm{.}50$ fill $in$ the blank $31of58$

fill $in$ the blank $32of58$

fill $in$ the blank $33of58$

fill $in$ the blank $34of58$

fill $in$ the blank $35of58$

fill $in$ the blank $36of58$

Aarav, Helen $HH\frac{N}{A}475\mathrm{.}50$ fill $in$ the blank $37of58$

fill $in$ the blank $38of58$

fill $in$ the blank $39of58$

fill $in$ the blank $40of58$

fill $in$ the blank $41of58$

fill $in$ the blank $42of58$

Gleason, Josie $HH\frac{N}{A}890\mathrm{.}00$ fill $in$ the blank $43of58$

fill $in$ the blank $44of58$

fill $in$ the blank $45of58$

fill $in$ the blank $46of58$

fill $in$ the blank $47of58$

fill $in$ the blank $48of58$

Totals $$6,371\mathrm{.}25$ fill $in$ the blank $49of58$$

fill $in$ the blank $50of58$$

fill $in$ the blank $51of58$$

fill $in$ the blank $52of58$$

fill $in$ the blank $53of58$$

fill $in$ the blank $54of58$$

Compute the employer's FICA taxes for the pay period ending December $20,20--.$

OASDI Taxes $HI$ Taxes

OASDI taxable earnings fill $in$ the blank $55of58$$

$HI$ taxable earnings fill $in$ the blank $56of58$$

OASDI taxes fill $in$ the blank $57of58$$

$HI$ taxes fill $in$ the blank $58of58$$