Question

Use the appropriate table to determine the amount to withhold for federal income tax from each of the following biweekly wages (biweekly withholding allowance = $155.80):

Patrick Patrone (single, 2 allowances), $925 wages	$________
Carson Leno (married, 4 allowances), $1,195 wages	$________
Carli Lintz (single, 0 allowances), $700 wages	$________
Gene Hartz (single, 1 allowance), $2,500 wages	$________
Mollie Parmer (married, 2 allowances), $3,600 wages	$________

Answer 1

1) Patrick patrone

Single and 2 allowances = $925 - $155.80 - $155.80 = $613.40

It falls under the category of Over $509 but under $1,631

The amount of income tax that he withholds is $36.70 + 12% of excess over $509

$36.70 + 12% ( $613.40 -$509) = $36.70 + 12%  of $104.40 = $36.70 + $12.53 = $49.23

The amount to withhold for Federal income tax is $49.23.

2)Carson Leno, married and 4 allowances

= $1,195 - $155.80 - $155.80 - $155.80 - $155.80 = $571.80

The wages falls under the category of Over $444 but under $1,177.

The amount of income tax that he withholds is $0 + 10% of excess over $444.

$0 + 10% ($571.80 - $444) = $0 + 10% of $127.20 = $0 + $12.72 = $12.72

The amount to withhold for Federal income tax is $12.72

3) Carli lintz single, zero allowances and wages is $700.

$700 - $0 = $700 (zero allowance)

The wages falls under the category of Over $509 but under $1631.

The amount of income tax to withhold is $36.70 + 12% of excess over $509

$36.70 + 12% ($700 - $509) = $36.70 + 12% of $191. = $36.70 + $22.92 = $59.62

The amount to withhold for Federal income tax is $59.62.

4) Gene hartz. Single, 1 allowance and $2,500 wages.

$2,500 - $155.80 = $2,348.20

The wages fall under the category of Over $1,631 but under $3,315

The amount of income tax to withhold is $171.34 + 22 % of excess of $1,631

$171.34 + 22% ($2348.20 - $1631). = $171.34 + 22% of $717.20. = $174.34 + $157.78 = $332.12

The amount for Federal income tax is $332.12

5) Mollie Parmer. Married, 2 allowances and wages is $3,600

$3,600 - $155.80 - $155.80 = $3,288.40

The wages falls under the category of Over $1,177 but under $3,421

The amount of income tax to withhold is $73. 30 + 12% of excess over $1,177

$73.30 + 12% of ($3,288.40 - $1,177). = $73.30 + 12% of $2,111.40. = $73.30 + $253.37 = $326.67

The amount for Federal income tax is $326.67.

NOTE : - the withholding allowance is deducted from the wages, the amount of single allowance is $155.80.

The amount of biweekly withholding allowance is mentioned in the question.