Use the appropriate table to determine the amount to withhold for federal income tax from each of the following biweekly wages (biweekly withholding allowance = $159.60): 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 $ Wage Bracket Method Tables for Income Tax Withholding SINGLE Persons—BIWEEKLY Payroll Period(For Wages Paid through December 31, 2018) And the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $250260270 $260270280 $111213 $000 $000 $000 $000 $000 $000 $000 $000 $000 $000                           280290300310320 290300310320330 1415161718 00012 00000 00000 00000 00000 00000 00000 00000 00000 00000                           330340350360370 340350360370380 1920212223 34567 00000 00000 00000 00000 00000 00000 00000 00000 00000                           380390400410420 390400410420430 2425262728 89101112 00000 00000 00000 00000 00000 00000 00000 00000 00000                           430440450460470 440450460470480 2930313233 1314151617 00001 00000 00000 00000 00000 00000 00000 00000 00000                           480490500520540 490500520540560 3435373942 1819212325 23579 00000 00000 00000 00000 00000 00000 00000 00000                           560580600620640 580600620640660 4446495154 2729313335 1113151719 00013 00000 00000 00000 00000 00000 00000 00000                           660680700720740 680700720740760 5658616366 3739424446 2123252729 5791113 00000 00000 00000 00000 00000 00000 00000                           760780800820840 780800820840860 6870737578 4951545658 3133353739 1517192123 01357 00000 00000 00000 00000 00000 00000                           860880900920 880900920940 80828587 61636668 42444649 25272931 9111315 0000 0000 0000 0000 0000 0000                             Source: Internal Revenue Service. Wage Bracket Method Tables for Income Tax Withholding MARRIED Persons—BIWEEKLY Payroll Period(For Wages Paid through December 31, 2018) And the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $495505525545 $505525545565 $67911 $0000 $0000 $0000 $0000 $0000 $0000 $0000 $0000 $0000 $0000                           565585605625645 585605625645665 1315171921 00135 00000 00000 00000 00000 00000 00000 00000 00000 00000                           665685705725745 685705725745765 2325272931 79111315 00000 00000 00000 00000 00000 00000 00000 00000 00000                           765785805825845 785805825845865 3335373941 1719212325 13579 00000 00000 00000 00000 00000 00000 00000 00000                           865885905925945 885905925945965 4345474951 2729313335 1113151719 00013 00000 00000 00000 00000 00000 00000 00000                           9659851,0051,0251,045 9851,0051,0251,0451,065 5355575961 3739414345 2123252729 5791113 00000 00000 00000 00000 00000 00000 00000                           1,0651,0851,1051,1251,145 1,0851,1051,1251,1451,165 6365676971 4749515355 3133353739 1517192123 01357 00000 00000 00000 00000 00000 00000                           1,1651,1851,2051,2251,245 1,1851,2051,2251,2451,265 7375788083 5759616365 4143454749 2527293133 911131517 00001 00000 00000 00000 00000 00000                           1,2651,2851,3051,3251,345 1,2851,3051,3251,3451,365 8587909295 6769717375 5153555759 3537394143 1921232527 357911 00000 00000 00000 00000 00000                           1,3651,385 1,3851,405 9799 7880 6163 4547 2931 1315 00 00 00 00 00   Source: Internal Revenue Service.   TABLE 2—BIWEEKLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: Not over $142 $0 Not over $444 $0 Over— But not over— of excess over— Over— But not over— of excess over— $142 —$509 $0.00 plus 10% —$142 $444 —$1,177 $0.00 plus 10% —$444 $509 —$1,631 $36.70 plus 12% —$509 $1,177 —$3,421 $73.30 plus 12% —$1,177 $1,631 —$3,315 $171.34 plus 22% —$1,631 $3,421 —$6,790 $342.58 plus 22% —$3,421 $3,315 —$6,200 $541.82 plus 24% —$3,315 $6,790 —$12,560 $1,083.76 plus 24% —$6,790 $6,200 —$7,835 $1,234.22 plus 32% —$6,200 $12,560 —$15,829 $2,468.56 plus 32% —$12,560 $7,835 —$19,373 $1,757.42 plus 35% —$7,835 $15,829 —$23,521 $3,514.64 plus 35% —$15,829 $19,373 . . . $5,975.72 plus 37% —$19,373 $23,521 . . . $6,206.84 plus 37% —$23,521 Source: Internal Revenue Service.

College Accounting (Book Only): A Career Approach
13th Edition
ISBN:9781337280570
Author:Scott, Cathy J.
Publisher:Scott, Cathy J.
Chapter7: Employee Earnings And Deductions
Section: Chapter Questions
Problem 7E
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Use the appropriate table to determine the amount to withhold for federal income tax from each of the following biweekly wages (biweekly withholding allowance = $159.60):

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 $
Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$250
260
270
$260
270
280
$11
12
13
$0
0
0
$0
0
0
$0
0
0
$0
0
0
$0
0
0
$0
0
0
$0
0
0
$0
0
0
$0
0
0
$0
0
0
                         
280
290
300
310
320
290
300
310
320
330
14
15
16
17
18
0
0
0
1
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
330
340
350
360
370
340
350
360
370
380
19
20
21
22
23
3
4
5
6
7
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
380
390
400
410
420
390
400
410
420
430
24
25
26
27
28
8
9
10
11
12
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
430
440
450
460
470
440
450
460
470
480
29
30
31
32
33
13
14
15
16
17
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
480
490
500
520
540
490
500
520
540
560
34
35
37
39
42
18
19
21
23
25
2
3
5
7
9
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
560
580
600
620
640
580
600
620
640
660
44
46
49
51
54
27
29
31
33
35
11
13
15
17
19
0
0
0
1
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
660
680
700
720
740
680
700
720
740
760
56
58
61
63
66
37
39
42
44
46
21
23
25
27
29
5
7
9
11
13
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
760
780
800
820
840
780
800
820
840
860
68
70
73
75
78
49
51
54
56
58
31
33
35
37
39
15
17
19
21
23
0
1
3
5
7
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
860
880
900
920
880
900
920
940
80
82
85
87
61
63
66
68
42
44
46
49
25
27
29
31
9
11
13
15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
 
Source: Internal Revenue Service.

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$495
505
525
545
$505
525
545
565
$6
7
9
11
$0
0
0
0
$0
0
0
0
$0
0
0
0
$0
0
0
0
$0
0
0
0
$0
0
0
0
$0
0
0
0
$0
0
0
0
$0
0
0
0
$0
0
0
0
                         
565
585
605
625
645
585
605
625
645
665
13
15
17
19
21
0
0
1
3
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
665
685
705
725
745
685
705
725
745
765
23
25
27
29
31
7
9
11
13
15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
765
785
805
825
845
785
805
825
845
865
33
35
37
39
41
17
19
21
23
25
1
3
5
7
9
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
865
885
905
925
945
885
905
925
945
965
43
45
47
49
51
27
29
31
33
35
11
13
15
17
19
0
0
0
1
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
965
985
1,005
1,025
1,045
985
1,005
1,025
1,045
1,065
53
55
57
59
61
37
39
41
43
45
21
23
25
27
29
5
7
9
11
13
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
1,065
1,085
1,105
1,125
1,145
1,085
1,105
1,125
1,145
1,165
63
65
67
69
71
47
49
51
53
55
31
33
35
37
39
15
17
19
21
23
0
1
3
5
7
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
1,165
1,185
1,205
1,225
1,245
1,185
1,205
1,225
1,245
1,265
73
75
78
80
83
57
59
61
63
65
41
43
45
47
49
25
27
29
31
33
9
11
13
15
17
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
1,265
1,285
1,305
1,325
1,345
1,285
1,305
1,325
1,345
1,365
85
87
90
92
95
67
69
71
73
75
51
53
55
57
59
35
37
39
41
43
19
21
23
25
27
3
5
7
9
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                         
1,365
1,385
1,385
1,405
97
99
78
80
61
63
45
47
29
31
13
15
0
0
0
0
0
0
0
0
0
0
 
Source: Internal Revenue Service.

 

TABLE 2—BIWEEKLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax
to withhold is:
Not over $142 $0 Not over $444 $0
Over— But not over— of excess over— Over— But not over— of excess over—
$142 —$509 $0.00 plus 10% —$142 $444 —$1,177 $0.00 plus 10% —$444
$509 —$1,631 $36.70 plus 12% —$509 $1,177 —$3,421 $73.30 plus 12% —$1,177
$1,631 —$3,315 $171.34 plus 22% —$1,631 $3,421 —$6,790 $342.58 plus 22% —$3,421
$3,315 —$6,200 $541.82 plus 24% —$3,315 $6,790 —$12,560 $1,083.76 plus 24% —$6,790
$6,200 —$7,835 $1,234.22 plus 32% —$6,200 $12,560 —$15,829 $2,468.56 plus 32% —$12,560
$7,835 —$19,373 $1,757.42 plus 35% —$7,835 $15,829 —$23,521 $3,514.64 plus 35% —$15,829
$19,373 . . . $5,975.72 plus 37% —$19,373 $23,521 . . . $6,206.84 plus 37% —$23,521
Source: Internal Revenue Service.
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