Tiffani Lind earned $1,900 during her biweekly pay period. She is married and claims 4 deductions. Her annual earnings to date are $52,541. Calculate her net pay. Assume Social Security is 6.2% (on up to $118,500 annual earnings) and Medicare is 1.45%. (Use Table 7.1 and Table 7.2).

Payroll Period One Withholding Allowance . . . 4 Weekly Biweekly Semimonthly Monthly Quarterly Semiannually Annually Daily or miscellaneous (each day of the payroll period) $ 76.90 153.80 166.70 333.30 1,000.00 2,000.00 4,000.00 + . WICE 15.40 Percentage Method Tables for Income Tax Withholding TABLE 1 WEEKLY Payroll Period SINGLE person (including head of household) (b) MARRIED person amount of wages If the amount of wages subtracting The amount of income tax (after subtracting holding allowances) is: to withhold is: withholding allowances) is: over $44 $0 Not over $165 But not over of excess over Over But not over $44 $000 plus 10% $44 $165 $520 $222 -$784 $17.80 plus 15% $222 $520 -$1,606 $764 $1.780 $99.10 plus 25% $784 $1,606 -$3,073 31,789 $3,685 $355.35 plus 28% $1,789 $3,073 - $4,597 33.685 $7,958 $836.23 plus 33% -33,685 $4,597 -$8,079 $7.958 $7.990 $2,296,32 plus 35% -57,058 $8.079 $9,105 $7.990 $2 307 52 plus 39.6% -37.9901 $9 105 TABLE 2-BIWEEKLY Payroll Period The amount of income tax to withhold is: $0 of excess over $0.00 plus 10% -$165 $35.50 plus 15% -$520 $198.40 plus 25% $1,606 $565.15 plus 28% -$3,073 $991.87 plus 33% $4,597 $2,140.93 plus 35% $8,079 $2,500.03 plus 39.6% $9,105 SINGLE person including head of household) (b) MARRIED person- amount of wages of the amount of wages er subtracting The amount of income tax (after subtracting The amount of income tax holding allowances) is: to withholdis: withholding allowances) is: to withhold is: over BE SO Not over $331 $0 mer But not over of excess over Over But not over of excess over $88 --$443 $0.00 plus 10% -$88 $331 -$1,040 $0.00 plus 10% -$331 $1,529 $35.50 plus 15% $443 $1.040 -$3,212 $70.90 plus 15% -$1,040 $1529 --$3,579 $198.40 plus 25% 31,529 $3212 -S6,146 $396.70 plus 25% -$3,212 $3.579 $7,369 $710.90 plus 28% -33.579 $6.146 -$9.194 $1,130.20 plus 28% -$6,146 57389 -$15.915 $1772.10 plus 33% -37.369 $9,194 -$16,158 . . $1,983.64 plus 33% -$9,194 515 915 -$15.981 $4.592.28 plus 35% -$15.915 $16,158 -$18,210 $4,281.76 plus 35% -$16,158 $15.981 $4,615 38 plus 39.6% $15.981 $18210 $4.999.96 plus 39.6% -S18,210 TABLE 3-SEMIMONTHLY Payroll Period SINGLE person (including head of household) (b) MARRIED person- the amount of wages of the amount of wages her subtracting The amount of income tax (after subtracting The amount of income tax thholding allowances) is: to withholdis: withholding allowances) is: to withholdis: tover $96 SO Not over $358 $0 ver But not over- of excess over Over- But not over- of excess over $96 -3480 $0.00 plus 10% -596 $358 -$1,127 $0.00 plus 10% -$358 $480 --$1,656 $38.40 plus 15% - $480 $1.127 -$3,479 $76.90 plus 15% $1,127 $1,656 -$3,877 $214.80 plus 25% -31,656 $3479 -$6,658 $429.70 plus 25% -$3,479 $3,877 -S7.983 $770.05 plus 28% 33.877 $6,658 -$9.960 $1.224.45 plus 28% -$6,658 $7.983 $17.242 $1919.73 plus 33% 57,983 $9.980 $17.504 $2.149.01 plus 33% $9.960 $17 242 -$17,313 $4.975,20 plus 36% -$17.242 $17.504 ---$19.727 $4.638.53 plus 35% --$17,504 $17,313 $5.000.05 plus 39.096 -$17,313 $19,727 $5.416,58 plus 39.6% $19.727 TABLE 4 MONTHLY Payroll Period a) SINGLE person including head of household) (b) MARRIED person the amount of wages If the amount of wages after subtracting The amount of income tax (after subtracting withholding allowance is: to withhold is withholding allowances) is Wol over $192 30 Not Over 5717 Over But not over of excess over Over But not over $192 $900 $0.00 plus 10% $192 $717 $2.254 $900 -$3,313 $76.80 plus 15% $900 $2254 $0.958 $3,313 -$7,754 $429.75 plus 25% --$3,313 $6.956 513,317 $7.754 $15.967 $1 540.00 plus 28 $7.754 $13,317 $19.921 $15.967 $34,483 $3839.64 plus 33 $15.967 $19.321 $35.000 $34.483 $34,625 $9 940 92 plus 35% $34,483 $35 008 $39 454 $34 625 $9.999 62 plus 39.6% $34,625 $39,454 The amount of income tax to withholds SO of excess over 50.00 plus 10 -5717 $153.70 plus 15% -$2,254 $859.30 plus 25% - $6.958 $2.449 05 plus 28% -$13,317 $4 298 17 plus 33% --$19.921 $9.276.88 plus 35 $35,008 $10.832.8 plus 39.66 $39,454