the $2023$ federal income tax tables for Manual Systems with Forms W$-4$ From $2020$ or Later with Standard Withholding and $2023$ FICA rates have been used.

Example $4-13$

To compute the tax using the $2023$ Percentage Method for Manual Payroll Systems With Forms W$-4$ From $2019$ or Earlier, follow the steps illustrated below.

Step $1$

Determine the amount of gross wages

earned, marital status, number of

allowances, and frequency of pay. Note:

If the wage ends in a fractional dollar amount, the wage may be rounded to

$\backslash [$

$\backslash$longrightarrow $\backslash$quad $\backslash$begin$\{$array$\}\{$l$\}$

$\backslash$text $\{$ Wilson Goodman, single, claims two allowances and earns $\}\backslash$$ $915\mathrm{.}60\backslash \backslash$

$\backslash$text $\{$ semimonthly. $\}$

$\backslash$end$\{$array$\}$

$\backslash ]$

the nearest dollar. However, in this text, exact wages are used.

Step $2$

Multiply the number of allowances claimed by the amount of one allowance for the appropriate payroll period, as shown in the Table of Allowance Values in Figure $4\mathrm{.}19.$

Step $3$

Subtract the amount for the number of allowances claimed from the employee's

Step $3$

Subtract the amount for the number of allowances claimed from the employee's gross pay to find the excess of wages over allowances claimed.

Step $4$

Determine the withholding tax on the excess of wages over allowances claimed by referring to the appropriate

Table of Allowance Values for semimonthly payroll period shows $\backslash$$$179\mathrm{.}00.$

Multiply $\backslash (\backslash$$ $179\mathrm{.}00\backslash$times $2=\backslash$$ $358\mathrm{.}00\backslash )$

Percentage Method Withholding Table.

Example $4-14$

To use the wage$-$bracket method tables for Manual Payroll Systems with Forms W$-4$ From $2019$ or Earlier, follow the steps illustrated below.

Step $1$

Select the withholding table that applies to the employee's marital status and pay period.

Adrienne Huff is married and claims $3$ allowances.

She is paid weekly at a rate of $\backslash (\backslash$$ $840\backslash ).$

Locate the appropriate wage bracket

$($see Figure $4\mathrm{.}20)$:

At least $\backslash (\backslash$$ $835\backslash )$ but less than $\backslash (\backslash$$ $850\backslash )$

Step $2$

Locate the wage bracket $($the first two columns of the table$)$ in which the employee's gross wages fall.

Use $($a$)$ the percentage method and $($b$)$ the wage$-$bracket method to compute the federal income taxes to withhold from the wages or salaries of each employee.

Click here to access the Table of Allowance Values.

Click here to access the Percentage Method Tables.

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

Round your answer to the two decimal places. Enter all amounts as positive numbers.

Amount to Be Withheld