Use the percentage method to compute the federal income taxes to withhold from the wages or salaries of each employee. If an amount is zero, enter "O". If required, round your calculations and final answers to the nearest cent. As we go to press, the federal income tax rates for 2021 are being determined by budget talks in Washington and not available for publication. For this edition, the 2020 federal income tax tables for Manual Systems with Forms W-4 from 2020 or later with Standard Withholding and 2020 FICA rates have been used. Click here to access the Percentage Method Tables. Employee Employee Filing No. Name Status No. of Withholding Allowances Gross Wage or Salary Amount to Be Withheld $ 1 Fox, A. MFJ N/A $1,575 weekly 2 Aiken, T. s N/A 1,200 biweekly 3 Larey, P. MFU N/A 1,090 semimonthly 4 Wolf, M. MFJ N/A 8,120 monthly ayroll Accounting 2021 TAX TABLE C 2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier WEEKLY Payroll Period SINGLE Persons MARRIED Persons If the Adjusted Wage of the If the Adjusted Wage amount Amount (line 1d) is Amount (line 1d) is of the The tentative Plus this that the The tentative Plus this amount that But less amount to But less percentage wage amount to percentage the wage at least... withhold is... than... withhold is... exceeds... at least... than... exceeds. D E B A B D E 5229 SO $0.00 0% $0 $0 $73 $0.00 0% SO 5229 $609 $0.00 10% $229 $73 $263 $0.00 104 $73 $609 $1.772 $38.00 12% $609 $263 $845 $19.00 12% $263 $3,518 $1,772 $177.56 22% $1.772 $845 $88.84 $1,718 22. $845 $3.518 $6,510 $561.68 24% $3,518 $1,718 $3,213 $280.90 24 $1.718 $8,204 $6,510 $1,279.76 32% $6,510 $3,213 $639.70 $4,061 32% $3.213 S8,204 $12, 191 $1.821.84 35% $8,204 $4,061 $10,042 $911.06 35% $4,061 $12.191 $3,217.29 37% $12,191 $10,042 $3,004.41 37% $10,042 BIWEEKLY Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage of the If the Adjusted Wage Amount (line 1d) is amount Amount (line 1d) is of the The tentative Plus this that the The tentative Plus this amount that But less amount to percentage wage But less amount to percentage the wage at least... than... withhold is... exceeds... at least... than... withhold is... exceeds... A B D E A B D SO $458 S0.00 0% $0 $O $146 $0.00 0% SO $458 $1,217 $0.00 10% $458 $146 $0.00 10% $146 $1,217 $3.544 $75.90 12% $1,217 $526 $1,689 $38.00 12% $526 $3.544 $7,037 $355.14 22% $3,544 $1,689 $3,436 $177.56 22% $1,689 $7,037 $13,019 $1,123.60 24% $7,037 $3,436 $6,427 $561.90 24% $3,436 $13,019 $16.408 $2,559.28 32% $13,019 $6,427 $8.121 $1,279.74 32% $6,427 $16,408 $24,383 $3,643.76 35% $16,408 $8,121 $20,085 $1,821.82 35% $8.121 $24.383 $6,435.01 37% $24,383 $20,085 $6,009.22 37% $20.085 $526 SEMIMONTHLY Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage of the If the Adjusted Wage Amount 1d) is amount Amount (line 1d) is of the The tentative Plus this that the The tentative Plus this amount that But less amount to percentage wage But less amount to percentage the wage at least... than... withhold is... exceeds... at least... than... withhold is... exceeds... A B D E A B D E $0 $496 $0.00 0% $0 $0 $158 $0.00 0% SO $496 $1,319 $0.00 10% $496 $158 $570 $0.00 10% $158 $1,319 $3,840 $82.30 12% $1,319 $570 $1,830 $41.20 12% $570 $3,840 $7,623 $384.82 22% $3,840 $1,830 $3,722 $192.40 22% $1,830 $7,623 $14,104 $1,217.08 24% $7,623 $3,722 $6,963 $608.64 24% $3,722 $14,104 $17,775 $2,772.52 32% $14,104 $6,963 $8,798 $1,386.48 32% $6.963 $17,775 $26,415 $3,947.24 35% $17,775 $8,798 $21,758 $1,973.68 35% $8,798 $26,415 $6,971.24 37% $26,415 $21,758 $6,509.68 37% $21,758 than... than... ... MONTHLY Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage of the If the Adjusted Wage Amount (line 1d) is amount Amount (line 1d) is of the The tentative Plus this that the The tentative Plus this amount that But less amount to percentage vage But less amount to percentage the wage at least... withhold is... exceeds... at least... withhold is... exceeds... A B D E A B D E $0 $992 $0.00 0% $0 $0 $317 $0.00 0% $0 $992 $2,638 $0.00 10% $992 $317 $1,140 $0.00 10% $317 $2,638 $7,679 $164.60 12% $2,638 $1,140 $3,660 $82.30 $1,140 $7,679 $15,246 $769.52 22% $7,679 $3,660 $7,444 $384.70 22% $3,660 $15,246 $28,208 $2,434.26 24% $15,246 $7,444 $13,925 $1.217.18 24% $7,444 $28,208 $35,550 $5,545.14 32% $28,208 $13,925 $17.596 $2,772.62 32% $13.925 $35,550 $52,829 $7,894.58 35% $35,550 $17,596 $43,517 $3,947.34 35% $17,596 $52,829 $13,942.23 37% $52,829 $43,517 $13,019.69 37% $43,517 Source: Internal Revenue Service. 12% TAX TABLE *C (Concluded) 2020 Percentage Method Tables for Manual Payroll Systems with Forms W-4 From 2019 or Earlier QUARTERLY Payroll Period SINGLE Persons of the Adjusted Wage Amount (line 1d) is But less than... The tentative amount to withhold is... at least... MARRIED Persons If the Adjusted Wege of the Amount (line 1d) is amount The tentative Plus this that the But less amount to percentage wage at least... than... withhold is.... exceeds... A B D E SO $2,975 $0.00 0% $0 $2.975 $7.913 $0.00 10% $2,975 $7.913 $23,038 $493,80 12% $7,913 $23,038 $45,738 $2,308.80 22% $23,038 $45.738 S84,625 $7,302.80 24% $45.738 $84.625 $106,650 $16,635.68 32% $84,625 $106,650 $158,488 $23,683.68 35% $106.650 $158,488 $41,826.98 37% $ 158,488 A $0 $950 $3,419 $10,981 $22,331 $41.775 $52,788 $130,550 B $950 $3,419 $10,981 $22,331 $41.775 $52,788 $130,550 $0.00 $0.00 $246.90 $1,154.34 $3,651.34 $8,317.90 $11,842.06 $39,058.76 of the Plus this amount that percentage the wage exceeds... D E 0% $0 10% $950 12% $3,419 22% $10,981 24% $22,331 32% $41,775 35% $52,788 37% $130,550 SEMIANNUAL Payroll Period SINGLE Persons than... MARRIED Persons If the Adjusted Wage of the If the Adjusted Wage Amount (line 1d) is amount Amount (line 1d) is The tentative Plus this that the But less amount to percentage wage But less at least... withhold is... exceeds... at least... than... B D E B $0 $5,950 $0.00 0% SO SO $1,900 $5,950 $15,825 $0.00 10% $5,950 $1,900 $6,838 $15.825 $46,075 $987.50 12% $15,825 $6,838 $21,963 $46,075 $91.475 $4,617.50 22% $46,075 $21,963 $44,663 $91,475 $169,250 $14,605.50 24% $91,475 $44,663 $83,550 $169,250 $213,300 $33,271.50 $169,250 $83,550 $105,575 $213,300 $316,975 $47,367.50 35% $213,300 $105,575 $261,100 $316,975 $83,653.75 37% $316,975 $261,100 of the The tentative Plus this amount that amount to percentage the wage withhold is... exceeds... D E $0.00 0% $0 $0.00 10% $1.900 12% $6.838 $2,308.80 22% $21.963 $7,302.80 24% $44,663 $16.635.68 32% $83,550 $23,683.68 $105.575 $78,117.43 37% $261.100 $493.80 32% 35% ANNUAL Payroll Period SINGLE Persons than... MARRIED Persons If the Adjusted Wage of the If the Adjusted Wage Amount (line 1d) is amount Amount (line 1d) is The tentative Plus this that the But less amount to percentage wage But less at least... withhold is... ... exceeds... at least... than... A B D E A B SO $11,900 0% $0 $0 $3,800 $11.900 $31,650 $0.00 10% $11,900 $3,800 $13,675 $31,650 $92,150 $1,975.00 12% $31,650 $13.675 $43,925 $92,150 $182,950 $9,235.00 22% $92,150 $43.925 $89,325 $182,950 $338,500 $29,211.00 24% $182,950 $89,325 $167,100 $338,500 $426,600 $66,543.00 32% $338,500 $167,100 $211,150 $426,600 $633,950 $94.735.00 35% $426,600 $211,150 $522,200 $633,950 $167,307.50 37% $633,950 $522,200 $0.00 of the The tentative Plus this amount that amount to percentage the wage withhold is..... exceeds... C D E $0.00 0% SO $0.00 10% $3,800 $987.50 12% $13,675 $4,617.50 22% $43.925 $14,605.50 24% $89,325 $33,271.50 32% $167.100 $47,367.50 35% $211,150 $156,235.00 37% $522,200 c DAILY Payroll Period MARRIED Persons SINGLE Persons If the Adjusted Wage of the If the Adjusted Wage Amount (line 1d) is amount Amount (line 1d) Is of the The tentative Plus this that the The tentative Plus this amount that But less amount to percentage wage But less amount to percentage the wage at least... than... withhold Is... exceeds... at least... than... withhold Is... exceeds... B D E B D E $0.00 $45.80 $0.00 0% $0.00 $0.00 $14.60 $0.00 0% $45.80 $121.70 $0.00 10% $45.80 $14.60 $52.60 $0.00 10% $121.70 $354.40 $7.59 12% $121.70 $52.60 $168.90 $3.80 12% $354.40 $703.70 $35.51 22% $354.40 $168.90 $343.60 $17.76 22% $703.70 $1,301.90 $112.36 24% $703.70 $343.60 $642.70 $56.19 24% $1,301.90 $1,640.80 $255.93 32% $1,301.90 $642.70 $812.10 $127.97 32% $1,640.80 $2,438.30 $364.38 35% $1,640.80 $812.10 $2,008.50 $182.18 35% $2,438.30 $643.50 37% $2,438.30 $2,008.50 $600.92 37% $0.00 $14.60 $52.60 $168.90 $343.60 $642.70 $812.10 $2,008.50