Question

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 "0". Round your calculations and final answers to the nearest cent.

Employee No.	Employee Name	Marital Status	No. of Withholding Allowances	Gross Wage or Salary		Amount to Be Withheld
1	Amoroso, A.	S	6	$1,610	weekly	$
2	Finley, R.	M	2	825	biweekly
3	Gluck, E.	M	1	9,630	quarterly
4	Quinn, S.	M	7	925	semimonthly
5	Treave, Y.	M	1	2,875	monthly

Answer 1

A B C D E F G One withholding Allowance (1) H Allowance Claimed No.of Employee Employee Marital Gross Wage Withholding No. Name Status or Salary (1) Allowances (1) Amount Amount subject to to Be Withholding Withheld 1 2 5 1 2. 3 M S S AA FR GE OS TY 4 3 $80.80 $161.50 $1,050 $175 1 4 8 1610 Weekly 825 biweekly 9630 Quarterly 925 semi-monthly monthly $404.00 $1.206.00 $110.02 $161.50 $663.50 $54.64 $4,200.00 $5,430.00 $489.10 $1,400.00 ($475.00) SO $350.00 $2,525.00 $248.80 5 S 4 5 6 S 1 2875 $350 C F Marital Status G One withholding Allowance in A B (Ctrl) Employee Employee No. Name 1 2 1 AA 3 2 FR 4 3 GE 5 4 QS 6 5 TY D E No.of Gross Withholding Wage Allowances or Salary 1 (1) 5 1610 1 825 4 9630 8 925 1 2875 H J Allowance Amount Amount Claimed subject to to Be Withholding Withheld (-iv) =D2*G2 =E2-H2 1=37.3+(1206-600)*12% =D3*G3 =E3-H3 =37.3+(663.5-519)*12% =D4*G4 =E4-H4 =242.5+(5430-3375)*12% =D5*G5 =E5-H5 0 =D6*G6 =E6-H6 =80.8+(2525-1125)*12% M S S Weekly 80.8 biweekly 161.5 Quarterly 1050 semi-monthly 175 monthly 350 S S

One withholding allowance is presented using the following information: Percentage Method Tables for Income Tax Withholding Attached are early release copies of the Percentage Method Tables for Income Tax Withholding that will appear in Pub. 15, Employer's Tax Guide (For use in 2019). Pub. 15 will be posted on IRS.gov in December 2018. The wage amounts shown in the Percentage Method Tables for Income Tax Withholding are net wages after the deduction for total withholding allowances. The withholding allowance amounts by payroll period have changed. For 2019, they are: One Withholding Payroll Period Allowance Weekly $ 80.80 Biweekly Semimonthly 175.00 Monthly Quarterly Semiannually Annually 4,200.00 Daily or Miscellaneous (each day of the payroll period) 161.50 350.00 1,050.00 2,100.00 16.20

Amount to be withdrawn is calculated using the following tables: Percentage Method Tables for Income Tax Withholding (For Wages Paid in 2019) The amount of the amount of come tax $9.490 TABLE 1-WEEKLY Payroll Period () SINGLE person (including head of household) (D) MARRIED person the amount of wages of the amount of wages The amount of income tax ar subtracting The amount of income tax witholding tillowance) to withholdi withholding allowance is to withhold Not Over $73.30 Not over 522750 Over But not over of excess over-over- But not over- of excess over- $200 $0.00 plus 10% $227 5000 $0.00 plus 10% -$227 $200 5832 $18.70 plus 12% -260 5600 $1.745 $37 30 plus 12% --5000 -$1.092 $87 34 plus 22% -32 $1,745 -$3,406 $174.76 plus 22% -$1,745 $1.002 -53.164.5276.54 plus 24% $3.465 -56.400 5553.10 plus 24% -$3.465 $3,164 53.9085629 82 plus 32% 53,164 6.400 58.077 $1,250 66 plus 32% 50,400 $9.900 $0.07 $096.70 plus 35% -$3.908 $8.077 $12.000 $1,799.42 plus 35% -0.077 $2.957 85 plus 37% -59.187 $12.000 $3,1672 plus. 37 $12,003 TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of household (b) MARRIED person o the amount of wages her subtracting after subtracting The amount of income tax witholding allowances) is to withholdis withholding allowance to withhold Not over $160 $0 Not Over $454 Over But not over of excess over Over But not over of excess over $145 -$519.30.00 plus 10% -$100 -$1.200 $0.00 plus 10% -$454 $519 -$1.064 $37.30 plus 12% --55101 $1,200 -$3,490 $74.60 plus 12% -$1,200 $1,664 -$3.395 $174.70 plus 22% -$1,664 $6,931 5349.0 plus 223 -$3.490 $3.5 -53385 -$8.3983553.32 24% $6,931 -$12.817 $1,106.42 plus 24% 8,931 $6.30 - $7.906 $1.250.64 plus 32% -$8.328 $12.817 -$16.154 $2.519.06 plus 3% -$12.617 $7.900 -$19.773 $1.799.40 39 57.906 $16.154 -524.000 $3.586 90 plus 35% -$16.154 $19.773 $50155 plus 3T --$19.773 124.006 56.335.10 plus 37% $24,000 TABLE 3-SEMIMONTHLY Payroll Period (a) SINGLE person (including head of household) () MARRIED person- of the amount of wages The amount of income tax to subtracting The amount of income tax withholding Wilowance is to withholds withholding allowance is to withholdi Not Over $15830 Not over $41250 But not over- of excess over-Over But not over of excess over- $150 --500 50.00 plus 10% $150 $492-51.300 $0.00 plus 10% ---$492 $563 51.803540.50 plus 12% --5563 $1,300 53,781 580 80 plus 12% -$1,300 $1,803 -53,6675189 36 plus 22 -$1.003) $3.781 -S7.500 $378.52 plus 22% -$3781 $3.567 -58.8555590.38 plus 24% 3.667 $7.500 --$13.885 $1.198.46 plus 24% --$7,508 56,855 58.663 $1,364.50 plus 32% 55,855 $13.885 517.500 52.728.94 plus 32% -$13.885 58,663 -$21.421. . $1.943.08 plus 35% 58,665 $17.500 --$28.000 $3,885.74 plus 35% $17,500 $21421 $8,408,38 plus 37% $21421526.000 TABLE 4 MONTHLY Payroll Period (a) SINGLE person including head of household) C) MARRIED person the amount of wages of the amount of wages er subtracting The amount of income tax car subtracting The amount of income tax withholding allowance is to withhold withholding allowance is to withhold Not over $317.50 Not over $983 But not over of excess over-Over But not over- of excesso $317 $1,125 50.00 plus 10% $317 $983 52.000 50.00 plus 10% -5983 $1,125 - $3.000 $80.50 plus 12% -$1,125 $2.600 -$7.560 $161.70 plus 12% $3,000 $370.52 plus 22 -$3,000 $7.500 -$15.017 5757.26plus 22 -57,563 $7.333 $13.710 $1,198.46 plus 24% -57,333 $15.017 -$27.771 $2.397.14 plus 20% $15.017 $13,710 517 325 $2.728.94 plus 32% -$13.710 527,771 -$35.000 $5.458.10 plus 32% $27.771 $17,325 -$42.842 $3.885.74 plus 35% $17.328 $35.000 -$52.013 $7.77138 plus 35% $35.000 $12,816.69 plus 37% 42.842 552,013 $13.725.93 plus 37% -552,013

TABLE S-QUARTERLY Payroll Period (a) SINGLE person (including head of household) (6) MARRIED person the amount of the amount of wages after subtracting The amount of income tax her subtracting The amount of income withholding allowance is to withholdi witholding lowance to withhold is Not over $950 Not over $2.950 $0 Over But not over of excess over-Over But not over of excess over- -3.375 5000 plus 10% -$950 $2.950 $7,600 $0.00 plus 10% -2.950 58.375 --$10.819 $242 50 plus 12% $3.375 $7.900 ---$22.688 $485.00 plus 12% -S7800 $10.810 ---$22.000 $1,135.78 plus 22% -$10,815 $22.688 -$45.050 $2,271.58 plus 22% -$22.686 $22.000 $41.131.31.595.60 plus 24% -$22,000 $45.050 -$8.313 $7.191.20 plus 24% -S45.050 $41.131 $51.975 $8.187.0 plus 32% $41.131 $3.313 $105.000 $16.374 32 plus 32% $10.313 $51.975 - $128.525 $11,687.12 plus 38% -$51,975 $105.000-$156,038 $23.314.16 plus 35% -$105.000 $121.595 $158.0 $41,177.45 plus 37 $18808 TABLE 6-SEMLANNUAL Payroll Period (M) SINGLE person (including head of household () MARRIED person the amount of wages it the amount of wages The amount of income to Cater subtracting The amount of income tax withholding allowance is to withholdi withholding allowance is to withholdi Not over $1,900 Not over $5.900 $0 Over But not over of excess over-Over- But not over- of excess over $1.900 -56.750 50.00 plus 10% -$1,900 55.900 515,600 50.00 plus 10% $5.900 $8.750 -$21,838 5485.00 plus 12% 56,750 $15.600 545,3755970.00 plus 12% -$15.000 ---$44.000 52.27158 plus 22 $21,638 $45.375590.100 $4.543.00 plus 225 $45.375 $44.000 582.263.87.19120 plus 24% 544.000 590,100 $166,625 $14,382.50 plus 24% -590,100 $82.263 $103.950. 516,374.32 plus 32% -582,283 5166.625 $210,000 $32.748.50 plus 32% 5166.625 $108.950-$257.050.523 314.16 plus 35% -$108.950 $210.000-$312.075.. $46.628.50 plus 35% -$210.000 $257.050 $78,899.16 plus 37% $257,050 5312.075 $82,354.75 plus 37% - $312.075 TABLE 7-ANNUAL Payroll Period (al SINGLE person (including head of household) () MARRIED person the amount of wages In the amount ages after subtracting The amount of income tax after subtracting The amount of income tax withholding allowance is to withholdis withholding allowances) is to withholdis: Not over $3,800 Not over $11.800 SO But not over of excess over Over But not over- of excess over $3,800 ---$13.500 $0.00 plus 10% -$3,800 $11.800-331,200 $0.00 plus 10% -$11.800 $13.500 $43.275 $970.00 plus 12% $13.500 $31.200 -$90.750 $1.940.00 plus 12 $31.200 $43.275 588.000 $4.543.00 plus 22 -543.275 $90.750 $180,200 $9.086.00 plus 22% -590.750 588.000 $164.525 $14.382.50 plus 24% 588,000 $180 200 5333,250 $28.785.00 plus 24% -S180200 $164.525-5207.900 $2,748.50 plus 32% $164.525 $130.250 $420.000 $0.497.00 plus 32% --$330.250 $207.900 -5514,100 $45.628.50 plus 35% 5207.900 5420.000 $124.150 $98.257.00 plus 35% 5420.000 $514,100 5153.798.50 plus 37% -5514,100 5624.150 $164.709.50 plus 37% TABLE DAILY or MISCELLANEOUS Payroll Period (a) SINGLE person including head of household) (6) MARRIED person the amount of wages ut the amount of wages aber subtracting or subtracting withholding allowances withholding allowances) divided by the number of The amount of income tax divided by the number of The amount of income tax days in the payroll period to winhold per day is days in the payroll periodis: to withhold per day is Not over $14.60 S0 Not over $45.40 $0 But not over of excess over-Over But not over of excess over $14.60 -$51.90 $0.00 plus 10% --$14.00 $45.40 $120.00 $0.00 plus 10% -$45.40 $51.90 $166.40 $3.73 plus 12 $51.90 $120.00 $349.00 57.46 plus 12% -$120.00 $165.40 -$338,50 $17.47 plus 22% -$106.40 $349.00 $63.10. $34.94 plus 22% -2.80 $55.33plus 20 -$338.50 9803.10 $1,281.70 $110.64 plus 24% -S603.10 SE200 -5799.60 $125 96 plus 2 563280 1281.70 1.615.40 $251.90plus 32% 51.281.70 $790.60 $1.977.30 $179.34 plus 35% -9799.60 $1,615.40 -$2.400.60 $358.68 plus 35% $1,615.40 $1.97730 $591 54 plus 37% $1.97730 52,400.60 $603.50 plus 37