Pat Rowell is married, claims three withholding allowances, and has monthly gross earnings of $2780.50. Find her withholding tax using the wage bracket method.
Use the table for married persons—monthly payroll period. Look down the two left columns, and find the range that includes Rowell’s gross earnings: “at least 2,760 but less than 2,800.” Read across the table to the column headed “3” (for the three withholding allowances). The withholding tax is $106. Had Rowell claimed five withholding allowances, her withholding tax would have been only $38.
MARRIED Persons—MONTHLY Payroll Period (For Wages Paid through December 31, 2016) |
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And the number of withholding allowances claimed is — | And the wages are – | |||||||||||
10 | 9 | 8 | 7 | 6 | 5 | 4 | 3 | 2 | 1 | 0 | But less than | At least |
The amount of income tax to be withheld is — | ||||||||||||
0 | 0 | 0 | 0 | 0 | 0 | 16 | 50 | 83 | 117 | 151 | 2,240 | 2,200 |
0 | 0 | 0 | 0 | 0 | 0 | 20 | 54 | 87 | 121 | 155 | 2,280 | 2,240 |
0 | 0 | 0 | 0 | 0 | 0 | 24 | 58 | 91 | 125 | 161 | 2,320 | 2,280 |
0 | 0 | 0 | 0 | 0 | 0 | 28 | 62 | 95 | 129 | 167 | 2,360 | 2,320 |
0 | 0 | 0 | 0 | 0 | 0 | 32 | 66 | 99 | 133 | 173 | 2,400 | 2,360 |
0 | 0 | 0 | 0 | 0 | 2 | 36 | 70 | 103 | 137 | 179 | 2,440 | 2,400 |
0 | 0 | 0 | 0 | 0 | 6 | 40 | 74 | 107 | 141 | 185 | 2,480 | 2,440 |
0 | 0 | 0 | 0 | 0 | 10 | 44 | 78 | 111 | 145 | 191 | 2,520 | 2,480 |
0 | 0 | 0 | 0 | 0 | 14 | 48 | 82 | 115 | 149 | 197 | 2,560 | 2,520 |
0 | 0 | 0 | 0 | 0 | 18 | 52 | 86 | 119 | 153 | 203 | 2,600 | 2,560 |
0 | 0 | 0 | 0 | 0 | 22 | 56 | 90 | 123 | 158 | 209 | 2,640 | 2,600 |
0 | 0 | 0 | 0 | 0 | 26 | 60 | 94 | 127 | 164 | 215 | 2,680 | 2,640 |
0 | 0 | 0 | 0 | 0 | 30 | 64 | 98 | 131 | 170 | 221 | 2,720 | 2,680 |
0 | 0 | 0 | 0 | 0 | 34 | 68 | 102 | 135 | 176 | 227 | 2,760 | 2,720 |
0 | 0 | 0 | 0 | 4 | 38 | 72 | 106 | 139 | 182 | 233 | 2,800 | 2,760 |
Source: Department of the Treasury Internal Revenue Service. |