The following employees of Memory Bytes of Titusville, Washington, are paid in different frequencies. Some employees have union dues or garnishments deducted from their pay.

Required: Calculate their net pay. Use the percentage method in Appendix C (or the IRS federal income tax assistant) to determine federal income tax unless the amount is over the table. No employee has exceeded the maximum FICA limits. You do not need to complete the number of hours. There is no information for Step 4 and all W-4s were received in 2020. No box was checked in Step 2. (Round your intermediate calculations and final answers to 2 decimal places.)

Employee	Frequency	Marital Status/ Withholdings	Pay	Union Dues per Period	Garnishment per Period	Net Pay
N. Lawrence	Biweekly	MJ, One dependent	$1,660	$124
D. Gaitan	Weekly	S, 0	$1,465		$92
N. Ruggieri	Semimonthly	MJ, 0	$3,075	$88	$35
P. Oceguera	Monthly	HH, One dependent	$7,150		$155

With Forms W-4 From 2020 to figure federal income tax withholding. This method or Later works for any amount of was. If you compute payroll manually, your employee ha submitted a Form W4 for 2020 or later, and you prefer Worksheet 4. Employer's Withholding Worksheet for Parcentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later Keep for Your Records Monthly Sethylweekly 24 28 Weekly 52 Daily 200 tet As employee's wage amount ta Enter the employees taxatiewage this payrol period la 5 Tithe number of pay periods you have per year see Table 5) th te Enter the amount om Step of the employee's FormW-4 TES d Divide line by the number one to Ads Addins de the amount from Sepol of the employee's Form W4 1 Dividelne the number online Some more. The the date Wage Amount Shp2. Twth Tentative Withholding Amount besed on your party the engine Adjusted Wage Amounting status of Form with and whether the box Step 2 of Form Wischedd 2. Find the tour in the STANDARD Wingate Scheduesen Sep 2of Form W NOT checked them wp 2. Che Withholding te schat HAD do the Percentage Method in this section which them ontane as the incombushan the amount in column than e author of throw 21 26th ouro Cathrow percetrom.com Bedline the to Tento withholding Amount for credits employees Die tool Det La Row wild rostemleri OB R ASUS bne/ Salary Paycheck Cal. 755 72% + sos 2020 Percentage Method Tables for Manual Payroll Systems With Forms W. From 2020 or Later WEEKLY Pay Period STANDARD Withholding Rate Schedule Form W4 Step 2. Checkbos, Withholding Mate Schedule these if the box in Step 2 For W4 NOT checked (Use these if the box in Sin 2 of Form W4 is checked of the of the If the justed Wage Med Wage The Liet The that Amine Is amount that tentative the Adjusted tentative the Adjusted Wage Butless mounto Puntis Wage Butless amount to his this AL that with percentage Allas than withhold is purcentage en C D A B D Married FingJointly Married Piling Jointly $0.00 ow 50 50 5230 50.00 04 $0 1477 AST 10.00 177 1230 50.00 $238 190.00 12 ST $1,010 $10.00 AB 2.000 6 11 22 $2,020 St. 31.10 884 24 $1.010 50.766 ELS 24 $3.76 11.13 5337 1,200.00 247 55833 42 11278 323 5370 54.226 304 3337 117,450 30 H220 56.220 1010 14220 20 35 $12.43 16.220 180 375 Single or Married Filing Separately Single or Married Filing Separately 100 ON 50 30 1000 09 1000 10 50 1214 10.00 10 100 sto $19.00 5420 1900 50 8:00 11.00 M 225 11.01 -500 HO 0.00 14442 5500 31. 1012 S 12 1. 131620 13:34 142 ST 20 166 150231 Had a household Head of Household SO 318 10 3170 030 0.00 1315 5000 S4 2 1006 12.00 51.667 1900 BOB 30 SEO 1.00 1430 345 BE 48 / 55 725 476 Appendix Federal income To Tables 2020 Percentage Mothod Toblem for Manual Payroll Systems With Forms W4From 2020 or later of NO os 21 LEE NE 1991 NE SPE WEEKLY Payroll Pred STANDARD Wholding Rate Schedules Form W-4 Diep 2. Checkbos, Wholding Rule Schedule Use these if the box in step Form W4S NOT checked Use these it the box in Step 2 Form W415 checked It the Austed Wage If the Austed Wage Amount in this The Mount that Amount in this The and that tentative the Austed tentative the Adjusted But less moto se Wiige Hutless amount to Plus this Wage At least that will percentage excedes- At least than withhold is percentage wed D e D E Merred ting jointly Married Ping Joint 50 10.00 ATT 100 ON 19 9964 $1.712 104 0.00 TOW 1427 27. 31.75 07 2.000 330.00 125 ST 1513 12.00 3706 $177.66 000 5233 11. 1920 17533 M . 13:15 10 53515 s 11. 6. $1.04 3.6420 116304 402 11.0.4 30 30.03.01 112.476 229 112430 Single or Married in separately Sigor Married in Sep SATT 0.00 os $9 SODO D 30 5411 3000 104 2.00 SAS 14 stond 18.00 ET 1.2007 1.00 16 14 BUM 131 1 10 $10.00 TO S4230 WTS 1204 10 Head of Head of 000 30 10.00 100 1000 14 TO 06 90 DOT 0001 HD DETIT it WE DE GE NH wat VE GO 19 OF NO nes CE OCAS THEID om D 1314 09 14 ET w ut SNSV 49 / 55 72 Apparel Federcome the 47 95 2004 w 01 w 2285 O ws HOICE 2020 Percentage Method Tables for Manual Payroll Systems With Forms W.4 From 2020 or later NONTHLY Payroll Period STANDARD Wieholding Mate Schedules Form W4Sp 2. Chetto Winning Rate Schedules Use thithe box in Shap2o Fam W-Lis NOT checked here the box in 2 Form Wis checked in the rated Way the Asiad Wape of the Amountless The Amatitis The tentative mother the Adjusted tentative the Adjud Matement Plus this Ww Butless and to Phuti Wage that the percentage Alle with percentage D A D Married Fing Mag 10000 1000 ON 10 3517 31.00 11 10.00 31.03 1907 30.00 105 5517 US $437 123 100 14110 020 547 2.100 5124 22 1.18 8.160 140 24 S150 SC 3731 SEU 2 H 42 ans 514.2 37.100 3. 1, 37.32 5:33 13 $123 1134 11 3 EM an 1144 111 Singer Married in separately Sigorring Separately 10 SAT 30.00 os 1000 10 151 1000 11 564 10.00 10 110 3000 11 1290 19 40 22 $1.004 12040 . 20 . 100 4 SE Head of the Hold LIT! 10 1300 110 S7724 VE WE VE 07 VES NA 02 HT 323 00 WE Vio ME ONCE 125 2 MAT 14 DS 11 WE VE 4 w ce SUS onnect Production/bne/accounting/Landin_7e/App.pdf Login Salary Paycheck Cal.. 50 / 55 724 # Cew 2020 Percentage Method Tables for Manual Payroll System with Forms W4 From 2020 or later MONTHLY Pied STANDARD Wale Before Forew SC Wing Rate the NOT New the bed Funds Wage the We Art mer -IV A DE 00 EDTU COTIE wit 001 3. w want 10 ME ME WHI 160 MU Lea ER POE W 3. NEWS 04 pril wy 10 SIT BU w SUIT WO . HTC THEME HERE ERE WE TER ETTE un 2. on M RE VE VE ASUS 12 Table 8 Monthly Semimonthly 12 24 Blweekly 26 Weekly 62 Dally 280 Step 1 ta $ & Adjust the employee's wage amount ta Enter the employee's total taxable wages this payroll period 15 Enter the number of pay periods you have per year (see Table 5) 1c Enter the amount from Step 4) of the employee's Form W.4 Id Divide line ic by the number on line 1b 1o Add lines ta and Id 1 Enter the amount from Step 4b) of the employee's Form W.4 19 Divide ine if by the number on line 15 IN Subad line from linee eroorless enter This is the Adjusted Wage Amount Step 2 Figure the Tentative Withholding Amount based on your pay frequency, the employee's Adjusted Wage Amount, Filing status (Sept of Form W-4), and whether the Doxin Step 2 of Form W-4 is checked 2a Find the row in the STANDARD Withholding Rate Schedules (if the box in Step 2 of Form W-4 is NOT checked) or the Form W4, Step 2. Checkbox Welding Rate Schedules et HAS been checked) of the Percentage Method tables in this section in which the amount on line this at least the amount in column Abut less than the amount in column B then enter here the amount from column A of that 2b Enter the amount from column Cof that row 2e Enter the percentage from column of that row 20 Subtractine a liom line in 2 Multiply the amount on line 2d by the percentage on line 2 2e 21 Add line 25 and 2e. This is the Tentative Withholding Amount Step 3: Account for tax credits 3a Enter the amount from Step 3d the employee's Foon 4 38 Divide the amount on tine 3a by the number of pay periods on line 18 Scotractiu 3 lom line 21 erorlessandro Step 4. Figure the final amount so withhold amount to withhold from Stepror the love on Las Add Icono da This the amount to withhole from the employee's was the pay period 25 AAN BAR 2020 Percentage Method Tables for Manual Payroll Bystons With Forms W-4 From 2020 or Later WEBAY Payroll Pwlod STANDARD Withholding Rate Schedule Farm Wp 2, Chacow. Withholding Ratins Schedule Une that the box in Step 2 Form WAS NOT checked) (Une then if the box in Stap 2 of Form WAS checked the Aduated Wege of the If the Adjusted Wings of the Amoun line : The amount that Amount in the The amount that tentative the Austed tentative the Adjusted Bukless mount to Plus this Wage Rutissu amount to Phin this Wage Atlet than withhold percentagemacedo At least than withhold ist percentage de B D E B D Married Finng Jointly Married Filing-lointly $0 $477 $0.00 ON 50 30 3238 $0.00 0 30 5477 $857 $0.00 10 $477 5238 $428 $0.00 108 $238 $857 52.020 $38.00 12 5857 5428 $1,010 $19.00 12 5428 $2.020 $3,706 $177.56 22% $2.020 $1,010 51,883 SAB 84 22 31.010 39.786 $6.758 $561.68 24% $3.766 $1,883 3.379 $280.90 24 $1.883 $6,758 51 279.76 32% $6,758 $3.379 $4.226 $6.39 94 $3,379 58,452 $12,439 $1.821.84 35% 58,452 34 226 $8.220 $910.98 35% $4,226 512439 $3,217 29 37% $12,430 $6,220 $1.008.88 37% 56.220 Single or Married Filing Separately $0 $288 $0.00 ON 5238 5428 50.00 10% $428 51,010 $19.00 12% $1010 31.883 $88.84 225 51 883 $3,379 $280.90 24% $3.379 84.226 583994 32 54.226 $10.2018 $91098 35% $10.208 $3.004 68 37 $0 5238 $428 51010 $1.883 $3.379 $4.228 $10.208 SO $119 $214 $505 $942 $1.689 $2113 $5.104 Single or Married Filing Separately $119 $0.00 ON 3214 50.00 10% 5505 $9.50 12% $942 $44 42 51.889 $140.56 $2.113 $319.84 $5.104 $455 52 35% $1.502.37 37% 30 5110 5214 $505 $942 S 089 S2213 55.104 32 Head of Household SO $350 $0.00 3359 $630 $0.00 5630 $1.391 $27.10 $1.291 $2003 $118.42 $3.499 $25306 $3,490 54.346 $812.10 5340 510,320 5883.14 $10.326 52,970 ON 10% 12% 22 24 924 35 375 $0 $359 $630 $1.391 S2003 $3,499 54.346 312 SO $ 179 $315 5696 $1001 SE 750 52173 35. 164 Head of Household $179 $0.00 $315 $0.00 5000 $1100 $1,001 $59.32 $1.750 512642 52.173 $306.18 $5,184 $441.54 51.438.39 0 105 12% 229 24 25 30 $179 $315 5686 51001 $1.750 375 $5,164 Wage MELK Pried STANDARD Withholding Rate Schedules Form W4 Step 2. Checkbox, Withholding Rme Schedules Une that if the box Step 2 fom WAINNOT checkind The then the box in Step 2 of Form W4 18 checked If the Adjusted Wege of the the Austed Wege of the Amount Aline the The amount that Amount line 1 The amount that tentative the Adjusted tentative the Aquated Rules amount to Plus the Wage But loss amount to Plus this Aten than withhold is: percentag exceeds Atlant than withhold ist percentage ceede A B C D E A B D Married Filing Jointly Married Fling Jointly $0 $954 $0.00 0% $0 0 $477 $0.00 so $954 $1,713 50.00 10% $954 5477 5857 $0.00 $477 $1.713 $4,040 575.30 12 $1,713 $857 $2020 $38.00 S867 $4,040 57,533 $356.14 22% 14,040 $2,000 $3.768 $177 58 22 $2.020 $7.533 $13,515 $1,123.0 24% $7,533 33,766 $6.758 $56168 24% 1.700 $13515 316,904 $2.559 28 32% $13.515 $5,758 $8.452 $1,279.76 32% se 750 $16,904 $24.679 $3.643.76 35% $18.904 $8,452 512430 $1.621.84 35% $8.452 524.879 $6,43501 37 $24.879 $12.439 $9.217.20 37 312439 Single or Married Fling Separately Single or Married Filing Separately $477 $0.00 OK SO 50 $238 30.00 50 5477 $857 50.00 TON 5477 $2:38 5420 $0.00 TON 3857 $2,020 $38.00 12% S857 5421 51,010 319.00 24 5428 52.020 13,700 5177.56 22 $22.020 $1,010 $1,883 Saa 54 ST 010 13.766 56.750 5561.68 $3.766 $1.883 33,379 $280.90 249 31 S8.758 $8.452 $1,279.76 32 $6.758 $3378 $4220 56.39.90 32 333279 34326415 $1.62184 385 58452 34228 310.200 590 90 35% 54.228 56 00589 371 520.415 510.208 $2.000 6 374 $10206 Head of Household Mead of Household SO $217 $0.00 04 50 50 $350 $0.00 ON 1712 120 $0.00 10 577 $350 5630 3000 104 359 51200 52783 335430 12 51260 $690 $1191 52710 123 5630 $2.733 12706 22 527183 51. 522003 $118.43 5393 $4000 s6 0.12 24 $4.000 $2.03 1499 $250.00 2.003 $8,99 58.692 1122420 3211 400 140 56210 29 $8,00 20:00 162 S. 10128 $83.14 35 2016 529704 171 B2 24 SEMIMONTHLY Payroll Period STANDARD Withholding Rate Schedules For W, Stop 2. Checkbox, Withholding Rate Schedules (Use these the box in Step 2 of Form WAS NOT checked) (Unathif the box in Stop 2 of Form W4 18 checked) I the Aquoted Wege of the the Aduated Wege of the Amount in this: The amount that Amount Pine this: The amount that tentative the Adjusted tentative the Adjusted But less amount to Plus this Wage But loss amount to Plus this Wage Atlanta than withhold le: percentage exceede At least than withhold to: percentage.axconds B C D E A B D E Married Fling Jointly Married Filing Jointly 50 $1,033 $0.00 0% 50 SO $517 30.00 0% $1.033 $1,856 $0.00 10% $1,033 $517 $928 $0.00 10% $517 $1,856 $4,377 $82.30 12% $1,856 $928 $2.189 $41.10 12% $928 $4,372 $8,160 $384.82 225 $4,377 $2,189 $4,080 $192.42 22% $2.189 Sa. 180 $14.842 $1,217.08 24% $8.180 $4,080 $7,321 $608,44 24% $4,080 $14,642 $18,313 $2.772.76 32% $14,842 $7,321 59,158 $1386. 28 3292 $7321 $18,313 $26,952 $3.947.48 35% $18,313 $9.156 $13,476 $1.973.48 35% 59.156 $26.952 $8.971.13 37% $26.952 $13.476 $3,485 48 37% $13.476 $ 0 Single or Married Filing Separately so $517 $0.00 0% $517 3928 $0.00 105 5928 52.189 $41.10 125 $2.169 $4080 519242 22 Seo $7321 5608 44 24% 57321 59,158 51.386.28 32 59,150 $22. 117 51.973:48 3596 52217 56 509 83 32% $0 $5.17 5928 $2.189 $4.080 $7,321 $9.156 $22.117 $0 $256 $464 $1.094 $2.000 53.860 54.578 $11058 Single or Married Filing Separately $258 $0.00 $464 $0.00 10% $1,094 $20.60 12% $2040 $9620 $3.680 $300.32 245 $4.578 $693.12 $11.058 $986 88 95% $3.254 88 37% 30 5258 5464 $1,094 32,040 33.000 $4,578 $11.058 0% 10% 12% 50 $27 51 365 2015 54,320 $758 59.47 27 Head of Household 5777 $0.00 $1355 SOOD S015 $58.80 $4340 5258,80 S7 51 554830 59.417 $132614 5191315 56.449.66 ON 10% 12% 22 24 12 30 $777 $1,365 S3015 $4340 spal $9417 $22327 SO S189 S682 $1,507 21 1.291 Head of Household $389 S0.00 Saa2 $0.00 $1 507 529 30 $2170 $128.30 3.791 $274.18 $ S003 20 SI 5856 224.99 19 6682 $1507 $21170 $8791 5. $119 35 2 SI $4.377 EVLEIS MONTHLY Payroll Perlod STANDARD Withholding Rate Schedule Form W. Stap 2, Chickbox, Withholding Rela Schedules (Use these if the box in Sip 2 of Form Wis NOT checked) (Una then if the box in Stp 2 of Form W-4 19 checked) the Adjusted Wage of the the Added Wege of the Amount line the The amount that Amount fine this: The amount that tentative the Adjusted tentative the Adjusted But les amount to Plue this Wago Buttons amount to Plus this Wage At least than withhold is: percentage exceed At lens than withhold is: percentagecode A B D E A B C D E Married Fling Jointly Married Filing Jointly $0 $2,067 50.00 0% so SO $1.033 $0.00 0% $0 $2,067 $3.713 $0.00 10% $2.087 $1.033 $1,858 $0.00 10% 31.033 33.713 $8,754 $184.60 12% $2.713 $1,856 $82.30 12% $1,856 $8.754 $16,321 3769.52 229 $8.754 $4,377 $8.180 $38482 22% 54,377 $16.321 $29.263 $2.434.28 245 $18,321 $8,160 $14,642 $1.217.08 24% $8.180 $20.28 $36,625 $6.545.14 32% $29.280 $14,642 $18,313 $2.772.76 32% 314 642 528 625 $53.904 $7.89458 35% $36,625 $18.313 $26.952 $3,947.48 35% $18,313 353 904 313.942 23 37% 553,904 $26.952 56.97 1.13 37% 526 952 Single or Married Filing Separately Single or Married Filing Separately $0 $1,033 $0.00 os 50 $0 $517 $0.00 ON 50 $11.030 $1858 3000 10% $1,003 $517 5928 50.00 10 $517 51 850 54377 $6230 12% 51,856 5928 52.189 $41:10 12% 3928 $4 377 58.100 $384.82 22 $4377 $2189 54080 $102.42 22% 52189 58.160514642 $1217 08 20% SH 160 $4.080 $7,321 56:08:44 245 $14.54258313 $2.77276 $14,642 $7,321 59.158 $1,3828 57321 3363373 $44, 235 $3.947 48 35% $18,315 59.150 $22.117 $1973.48 35% 52. 156 34 233 $13,0 19:48 37% 344 233 5222117 $6,509.83 374 ON ESO $1.554 192729 56029 Head of Household $1,554 50.00 $1.554 52,720 36.00 5229 $6.020 $11750 0.029 58,679 5513150 679 15.163 51 036 50 $18.833 52.65266 4.754 50 200 SETS 51280941 1234 OS 10% 12 22 247 326 35 376 SO 3177 516 53015 5410 1 SZ Head of Household 5777 $0.00 S1365 $0.00 2015 558.50 340 $250 60 1581 $548130 0212 132.14 5377 1. $6. SO 1777 Stas SLOTS 140 5581 5947 $1103 24 $24 39 5445 Toureceived partid Creme previous ditempi Check my work View pr Wolfe Industries pays its employees on a semimonthly basis. Using the wage-bracket tables in Appendix Clor the IRS federal income tax assistant), compute the federal income tax deductions for the following employees of Wolfe Industries All W-4s were received in 2020, no information was included in Step 4 of any W-4, McCollum checked the box in Step 2c. Marital Status Semimonthly Pay Federal Income Tax MJ $ 9 Employee T. Canter M McCollum C Hammond T. Elliott MJ Dependents No dependents Two dependents to search i With Forms W-4 From 2020 to figure federal income tax withholding. This method or Later works for any amount of was. If you compute payroll manually, your employee ha submitted a Form W4 for 2020 or later, and you prefer Worksheet 4. Employer's Withholding Worksheet for Parcentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later Keep for Your Records Monthly Sethylweekly 24 28 Weekly 52 Daily 200 tet As employee's wage amount ta Enter the employees taxatiewage this payrol period la 5 Tithe number of pay periods you have per year see Table 5) th te Enter the amount om Step of the employee's FormW-4 TES d Divide line by the number one to Ads Addins de the amount from Sepol of the employee's Form W4 1 Dividelne the number online Some more. The the date Wage Amount Shp2. Twth Tentative Withholding Amount besed on your party the engine Adjusted Wage Amounting status of Form with and whether the box Step 2 of Form Wischedd 2. Find the tour in the STANDARD Wingate Scheduesen Sep 2of Form W NOT checked them wp 2. Che Withholding te schat HAD do the Percentage Method in this section which them ontane as the incombushan the amount in column than e author of throw 21 26th ouro Cathrow percetrom.com Bedline the to Tento withholding Amount for credits employees Die tool Det La Row wild rostemleri OB R ASUS bne/ Salary Paycheck Cal. 755 72% + sos 2020 Percentage Method Tables for Manual Payroll Systems With Forms W. From 2020 or Later WEEKLY Pay Period STANDARD Withholding Rate Schedule Form W4 Step 2. Checkbos, Withholding Mate Schedule these if the box in Step 2 For W4 NOT checked (Use these if the box in Sin 2 of Form W4 is checked of the of the If the justed Wage Med Wage The Liet The that Amine Is amount that tentative the Adjusted tentative the Adjusted Wage Butless mounto Puntis Wage Butless amount to his this AL that with percentage Allas than withhold is purcentage en C D A B D Married FingJointly Married Piling Jointly $0.00 ow 50 50 5230 50.00 04 $0 1477 AST 10.00 177 1230 50.00 $238 190.00 12 ST $1,010 $10.00 AB 2.000 6 11 22 $2,020 St. 31.10 884 24 $1.010 50.766 ELS 24 $3.76 11.13 5337 1,200.00 247 55833 42 11278 323 5370 54.226 304 3337 117,450 30 H220 56.220 1010 14220 20 35 $12.43 16.220 180 375 Single or Married Filing Separately Single or Married Filing Separately 100 ON 50 30 1000 09 1000 10 50 1214 10.00 10 100 sto $19.00 5420 1900 50 8:00 11.00 M 225 11.01 -500 HO 0.00 14442 5500 31. 1012 S 12 1. 131620 13:34 142 ST 20 166 150231 Had a household Head of Household SO 318 10 3170 030 0.00 1315 5000 S4 2 1006 12.00 51.667 1900 BOB 30 SEO 1.00 1430 345 BE 48 / 55 725 476 Appendix Federal income To Tables 2020 Percentage Mothod Toblem for Manual Payroll Systems With Forms W4From 2020 or later of NO os 21 LEE NE 1991 NE SPE WEEKLY Payroll Pred STANDARD Wholding Rate Schedules Form W-4 Diep 2. Checkbos, Wholding Rule Schedule Use these if the box in step Form W4S NOT checked Use these it the box in Step 2 Form W415 checked It the Austed Wage If the Austed Wage Amount in this The Mount that Amount in this The and that tentative the Austed tentative the Adjusted But less moto se Wiige Hutless amount to Plus this Wage At least that will percentage excedes- At least than withhold is percentage wed D e D E Merred ting jointly Married Ping Joint 50 10.00 ATT 100 ON 19 9964 $1.712 104 0.00 TOW 1427 27. 31.75 07 2.000 330.00 125 ST 1513 12.00 3706 $177.66 000 5233 11. 1920 17533 M . 13:15 10 53515 s 11. 6. $1.04 3.6420 116304 402 11.0.4 30 30.03.01 112.476 229 112430 Single or Married in separately Sigor Married in Sep SATT 0.00 os $9 SODO D 30 5411 3000 104 2.00 SAS 14 stond 18.00 ET 1.2007 1.00 16 14 BUM 131 1 10 $10.00 TO S4230 WTS 1204 10 Head of Head of 000 30 10.00 100 1000 14 TO 06 90 DOT 0001 HD DETIT it WE DE GE NH wat VE GO 19 OF NO nes CE OCAS THEID om D 1314 09 14 ET w ut SNSV 49 / 55 72 Apparel Federcome the 47 95 2004 w 01 w 2285 O ws HOICE 2020 Percentage Method Tables for Manual Payroll Systems With Forms W.4 From 2020 or later NONTHLY Payroll Period STANDARD Wieholding Mate Schedules Form W4Sp 2. Chetto Winning Rate Schedules Use thithe box in Shap2o Fam W-Lis NOT checked here the box in 2 Form Wis checked in the rated Way the Asiad Wape of the Amountless The Amatitis The tentative mother the Adjusted tentative the Adjud Matement Plus this Ww Butless and to Phuti Wage that the percentage Alle with percentage D A D Married Fing Mag 10000 1000 ON 10 3517 31.00 11 10.00 31.03 1907 30.00 105 5517 US $437 123 100 14110 020 547 2.100 5124 22 1.18 8.160 140 24 S150 SC 3731 SEU 2 H 42 ans 514.2 37.100 3. 1, 37.32 5:33 13 $123 1134 11 3 EM an 1144 111 Singer Married in separately Sigorring Separately 10 SAT 30.00 os 1000 10 151 1000 11 564 10.00 10 110 3000 11 1290 19 40 22 $1.004 12040 . 20 . 100 4 SE Head of the Hold LIT! 10 1300 110 S7724 VE WE VE 07 VES NA 02 HT 323 00 WE Vio ME ONCE 125 2 MAT 14 DS 11 WE VE 4 w ce SUS onnect Production/bne/accounting/Landin_7e/App.pdf Login Salary Paycheck Cal.. 50 / 55 724 # Cew 2020 Percentage Method Tables for Manual Payroll System with Forms W4 From 2020 or later MONTHLY Pied STANDARD Wale Before Forew SC Wing Rate the NOT New the bed Funds Wage the We Art mer -IV A DE 00 EDTU COTIE wit 001 3. w want 10 ME ME WHI 160 MU Lea ER POE W 3. NEWS 04 pril wy 10 SIT BU w SUIT WO . HTC THEME HERE ERE WE TER ETTE un 2. on M RE VE VE ASUS 12 Table 8 Monthly Semimonthly 12 24 Blweekly 26 Weekly 62 Dally 280 Step 1 ta $ & Adjust the employee's wage amount ta Enter the employee's total taxable wages this payroll period 15 Enter the number of pay periods you have per year (see Table 5) 1c Enter the amount from Step 4) of the employee's Form W.4 Id Divide line ic by the number on line 1b 1o Add lines ta and Id 1 Enter the amount from Step 4b) of the employee's Form W.4 19 Divide ine if by the number on line 15 IN Subad line from linee eroorless enter This is the Adjusted Wage Amount Step 2 Figure the Tentative Withholding Amount based on your pay frequency, the employee's Adjusted Wage Amount, Filing status (Sept of Form W-4), and whether the Doxin Step 2 of Form W-4 is checked 2a Find the row in the STANDARD Withholding Rate Schedules (if the box in Step 2 of Form W-4 is NOT checked) or the Form W4, Step 2. Checkbox Welding Rate Schedules et HAS been checked) of the Percentage Method tables in this section in which the amount on line this at least the amount in column Abut less than the amount in column B then enter here the amount from column A of that 2b Enter the amount from column Cof that row 2e Enter the percentage from column of that row 20 Subtractine a liom line in 2 Multiply the amount on line 2d by the percentage on line 2 2e 21 Add line 25 and 2e. This is the Tentative Withholding Amount Step 3: Account for tax credits 3a Enter the amount from Step 3d the employee's Foon 4 38 Divide the amount on tine 3a by the number of pay periods on line 18 Scotractiu 3 lom line 21 erorlessandro Step 4. Figure the final amount so withhold amount to withhold from Stepror the love on Las Add Icono da This the amount to withhole from the employee's was the pay period 25 AAN BAR 2020 Percentage Method Tables for Manual Payroll Bystons With Forms W-4 From 2020 or Later WEBAY Payroll Pwlod STANDARD Withholding Rate Schedule Farm Wp 2, Chacow. Withholding Ratins Schedule Une that the box in Step 2 Form WAS NOT checked) (Une then if the box in Stap 2 of Form WAS checked the Aduated Wege of the If the Adjusted Wings of the Amoun line : The amount that Amount in the The amount that tentative the Austed tentative the Adjusted Bukless mount to Plus this Wage Rutissu amount to Phin this Wage Atlet than withhold percentagemacedo At least than withhold ist percentage de B D E B D Married Finng Jointly Married Filing-lointly $0 $477 $0.00 ON 50 30 3238 $0.00 0 30 5477 $857 $0.00 10 $477 5238 $428 $0.00 108 $238 $857 52.020 $38.00 12 5857 5428 $1,010 $19.00 12 5428 $2.020 $3,706 $177.56 22% $2.020 $1,010 51,883 SAB 84 22 31.010 39.786 $6.758 $561.68 24% $3.766 $1,883 3.379 $280.90 24 $1.883 $6,758 51 279.76 32% $6,758 $3.379 $4.226 $6.39 94 $3,379 58,452 $12,439 $1.821.84 35% 58,452 34 226 $8.220 $910.98 35% $4,226 512439 $3,217 29 37% $12,430 $6,220 $1.008.88 37% 56.220 Single or Married Filing Separately $0 $288 $0.00 ON 5238 5428 50.00 10% $428 51,010 $19.00 12% $1010 31.883 $88.84 225 51 883 $3,379 $280.90 24% $3.379 84.226 583994 32 54.226 $10.2018 $91098 35% $10.208 $3.004 68 37 $0 5238 $428 51010 $1.883 $3.379 $4.228 $10.208 SO $119 $214 $505 $942 $1.689 $2113 $5.104 Single or Married Filing Separately $119 $0.00 ON 3214 50.00 10% 5505 $9.50 12% $942 $44 42 51.889 $140.56 $2.113 $319.84 $5.104 $455 52 35% $1.502.37 37% 30 5110 5214 $505 $942 S 089 S2213 55.104 32 Head of Household SO $350 $0.00 3359 $630 $0.00 5630 $1.391 $27.10 $1.291 $2003 $118.42 $3.499 $25306 $3,490 54.346 $812.10 5340 510,320 5883.14 $10.326 52,970 ON 10% 12% 22 24 924 35 375 $0 $359 $630 $1.391 S2003 $3,499 54.346 312 SO $ 179 $315 5696 $1001 SE 750 52173 35. 164 Head of Household $179 $0.00 $315 $0.00 5000 $1100 $1,001 $59.32 $1.750 512642 52.173 $306.18 $5,184 $441.54 51.438.39 0 105 12% 229 24 25 30 $179 $315 5686 51001 $1.750 375 $5,164 Wage MELK Pried STANDARD Withholding Rate Schedules Form W4 Step 2. Checkbox, Withholding Rme Schedules Une that if the box Step 2 fom WAINNOT checkind The then the box in Step 2 of Form W4 18 checked If the Adjusted Wege of the the Austed Wege of the Amount Aline the The amount that Amount line 1 The amount that tentative the Adjusted tentative the Aquated Rules amount to Plus the Wage But loss amount to Plus this Aten than withhold is: percentag exceeds Atlant than withhold ist percentage ceede A B C D E A B D Married Filing Jointly Married Fling Jointly $0 $954 $0.00 0% $0 0 $477 $0.00 so $954 $1,713 50.00 10% $954 5477 5857 $0.00 $477 $1.713 $4,040 575.30 12 $1,713 $857 $2020 $38.00 S867 $4,040 57,533 $356.14 22% 14,040 $2,000 $3.768 $177 58 22 $2.020 $7.533 $13,515 $1,123.0 24% $7,533 33,766 $6.758 $56168 24% 1.700 $13515 316,904 $2.559 28 32% $13.515 $5,758 $8.452 $1,279.76 32% se 750 $16,904 $24.679 $3.643.76 35% $18.904 $8,452 512430 $1.621.84 35% $8.452 524.879 $6,43501 37 $24.879 $12.439 $9.217.20 37 312439 Single or Married Fling Separately Single or Married Filing Separately $477 $0.00 OK SO 50 $238 30.00 50 5477 $857 50.00 TON 5477 $2:38 5420 $0.00 TON 3857 $2,020 $38.00 12% S857 5421 51,010 319.00 24 5428 52.020 13,700 5177.56 22 $22.020 $1,010 $1,883 Saa 54 ST 010 13.766 56.750 5561.68 $3.766 $1.883 33,379 $280.90 249 31 S8.758 $8.452 $1,279.76 32 $6.758 $3378 $4220 56.39.90 32 333279 34326415 $1.62184 385 58452 34228 310.200 590 90 35% 54.228 56 00589 371 520.415 510.208 $2.000 6 374 $10206 Head of Household Mead of Household SO $217 $0.00 04 50 50 $350 $0.00 ON 1712 120 $0.00 10 577 $350 5630 3000 104 359 51200 52783 335430 12 51260 $690 $1191 52710 123 5630 $2.733 12706 22 527183 51. 522003 $118.43 5393 $4000 s6 0.12 24 $4.000 $2.03 1499 $250.00 2.003 $8,99 58.692 1122420 3211 400 140 56210 29 $8,00 20:00 162 S. 10128 $83.14 35 2016 529704 171 B2 24 SEMIMONTHLY Payroll Period STANDARD Withholding Rate Schedules For W, Stop 2. Checkbox, Withholding Rate Schedules (Use these the box in Step 2 of Form WAS NOT checked) (Unathif the box in Stop 2 of Form W4 18 checked) I the Aquoted Wege of the the Aduated Wege of the Amount in this: The amount that Amount Pine this: The amount that tentative the Adjusted tentative the Adjusted But less amount to Plus this Wage But loss amount to Plus this Wage Atlanta than withhold le: percentage exceede At least than withhold to: percentage.axconds B C D E A B D E Married Fling Jointly Married Filing Jointly 50 $1,033 $0.00 0% 50 SO $517 30.00 0% $1.033 $1,856 $0.00 10% $1,033 $517 $928 $0.00 10% $517 $1,856 $4,377 $82.30 12% $1,856 $928 $2.189 $41.10 12% $928 $4,372 $8,160 $384.82 225 $4,377 $2,189 $4,080 $192.42 22% $2.189 Sa. 180 $14.842 $1,217.08 24% $8.180 $4,080 $7,321 $608,44 24% $4,080 $14,642 $18,313 $2.772.76 32% $14,842 $7,321 59,158 $1386. 28 3292 $7321 $18,313 $26,952 $3.947.48 35% $18,313 $9.156 $13,476 $1.973.48 35% 59.156 $26.952 $8.971.13 37% $26.952 $13.476 $3,485 48 37% $13.476 $ 0 Single or Married Filing Separately so $517 $0.00 0% $517 3928 $0.00 105 5928 52.189 $41.10 125 $2.169 $4080 519242 22 Seo $7321 5608 44 24% 57321 59,158 51.386.28 32 59,150 $22. 117 51.973:48 3596 52217 56 509 83 32% $0 $5.17 5928 $2.189 $4.080 $7,321 $9.156 $22.117 $0 $256 $464 $1.094 $2.000 53.860 54.578 $11058 Single or Married Filing Separately $258 $0.00 $464 $0.00 10% $1,094 $20.60 12% $2040 $9620 $3.680 $300.32 245 $4.578 $693.12 $11.058 $986 88 95% $3.254 88 37% 30 5258 5464 $1,094 32,040 33.000 $4,578 $11.058 0% 10% 12% 50 $27 51 365 2015 54,320 $758 59.47 27 Head of Household 5777 $0.00 $1355 SOOD S015 $58.80 $4340 5258,80 S7 51 554830 59.417 $132614 5191315 56.449.66 ON 10% 12% 22 24 12 30 $777 $1,365 S3015 $4340 spal $9417 $22327 SO S189 S682 $1,507 21 1.291 Head of Household $389 S0.00 Saa2 $0.00 $1 507 529 30 $2170 $128.30 3.791 $274.18 $ S003 20 SI 5856 224.99 19 6682 $1507 $21170 $8791 5. $119 35 2 SI $4.377 EVLEIS MONTHLY Payroll Perlod STANDARD Withholding Rate Schedule Form W. Stap 2, Chickbox, Withholding Rela Schedules (Use these if the box in Sip 2 of Form Wis NOT checked) (Una then if the box in Stp 2 of Form W-4 19 checked) the Adjusted Wage of the the Added Wege of the Amount line the The amount that Amount fine this: The amount that tentative the Adjusted tentative the Adjusted But les amount to Plue this Wago Buttons amount to Plus this Wage At least than withhold is: percentage exceed At lens than withhold is: percentagecode A B D E A B C D E Married Fling Jointly Married Filing Jointly $0 $2,067 50.00 0% so SO $1.033 $0.00 0% $0 $2,067 $3.713 $0.00 10% $2.087 $1.033 $1,858 $0.00 10% 31.033 33.713 $8,754 $184.60 12% $2.713 $1,856 $82.30 12% $1,856 $8.754 $16,321 3769.52 229 $8.754 $4,377 $8.180 $38482 22% 54,377 $16.321 $29.263 $2.434.28 245 $18,321 $8,160 $14,642 $1.217.08 24% $8.180 $20.28 $36,625 $6.545.14 32% $29.280 $14,642 $18,313 $2.772.76 32% 314 642 528 625 $53.904 $7.89458 35% $36,625 $18.313 $26.952 $3,947.48 35% $18,313 353 904 313.942 23 37% 553,904 $26.952 56.97 1.13 37% 526 952 Single or Married Filing Separately Single or Married Filing Separately $0 $1,033 $0.00 os 50 $0 $517 $0.00 ON 50 $11.030 $1858 3000 10% $1,003 $517 5928 50.00 10 $517 51 850 54377 $6230 12% 51,856 5928 52.189 $41:10 12% 3928 $4 377 58.100 $384.82 22 $4377 $2189 54080 $102.42 22% 52189 58.160514642 $1217 08 20% SH 160 $4.080 $7,321 56:08:44 245 $14.54258313 $2.77276 $14,642 $7,321 59.158 $1,3828 57321 3363373 $44, 235 $3.947 48 35% $18,315 59.150 $22.117 $1973.48 35% 52. 156 34 233 $13,0 19:48 37% 344 233 5222117 $6,509.83 374 ON ESO $1.554 192729 56029 Head of Household $1,554 50.00 $1.554 52,720 36.00 5229 $6.020 $11750 0.029 58,679 5513150 679 15.163 51 036 50 $18.833 52.65266 4.754 50 200 SETS 51280941 1234 OS 10% 12 22 247 326 35 376 SO 3177 516 53015 5410 1 SZ Head of Household 5777 $0.00 S1365 $0.00 2015 558.50 340 $250 60 1581 $548130 0212 132.14 5377 1. $6. SO 1777 Stas SLOTS 140 5581 5947 $1103 24 $24 39 5445 Toureceived partid Creme previous ditempi Check my work View pr Wolfe Industries pays its employees on a semimonthly basis. Using the wage-bracket tables in Appendix Clor the IRS federal income tax assistant), compute the federal income tax deductions for the following employees of Wolfe Industries All W-4s were received in 2020, no information was included in Step 4 of any W-4, McCollum checked the box in Step 2c. Marital Status Semimonthly Pay Federal Income Tax MJ $ 9 Employee T. Canter M McCollum C Hammond T. Elliott MJ Dependents No dependents Two dependents to search