Adam is a part-time employee who earned $495.00 during the mostrecent pay period. He is married with two withholding allowances.Prior to this pay period, his year-to-date pay is $6,492.39. Howmuch should be withheld from Adam's gross pay for Social Securitytax for the most recent period, assuming no pre-tax deductions?
$40.02
$30.69
$37.92
$28.46
Julian is a part-time, nonexempt employee in Texas who earns$21.50 per hour. During the last biweekly pay period he worked 45hours. He is single with one withholding allowance (use thewage-bracket table). What is his net pay? (Donot roundinterim calculations,only round finalanswer to twodecimal points.)
Wage Bracket Method Tables for Income TaxWithholding
SINGLE Persons-BIWEEKLY PayrollPeriod
(For Wages Paid through December 31,2015)
And the wages are
And the number of withholding allowances claimedis-
Atleast
But less
than
0
1
2
3
4
5
6
7
8
9
10
The amount of income tax to be withheld is-
$800
$820
$90
$67
$44
$26
$11
$0
$0
$0
$0
$0
$0
820
840
93
70
47
28
13
0
0
0
0
0
0
840
860
96
73
50
30
15
0
0
0
0
0
0
860
880
99
76
53
32
17
1
0
0
0
0
0
880
900
102
79
56
34
19
3
0
0
0
0
0
900
920
105
82
59
36
21
5
0
0
0
0
0
920
940
108
85
62
39
23
7
0
0
0
0
0
940
960
111
88
65
42
25
9
0
0
0
0
0
960
980
114
91
68
45
27
11
0
0
0
0
0
980
1,000
117
94
71
48
29
13
0
0
0
0
0
1,000
1,020
120
97
74
51
31
15
0
0
0
0
0
1,020
1,040
123
100
77
54
33
17
2
0
0
0
0
1,040
1,060
126
103
80
57
35
19
4
0
0
0
0
1,060
1,080
129
106
83
60
37
21
6
0
0
0
0
1,080
1,100
132
109
86
63
40
23
8
0
0
0
0
1,100
1,120
135
112
89
66
43
25
10
0
0
0
0
1,120
1,140
138
115
92
69
46
27
12
0
0
0
0
1,140
1,160
141
118
95
72
49
29
14
0
0
0
0
1,160
1,180
144
121
98
75
52
31
16
0
0
0
0
1,180
1,200
147
124
101
78
55
33
18
2
0
0
0
1,200
1,220
150
127
104
81
58
35
20
4
0
0
0
1,220
1,240
153
130
107
84
61
38
22
6
0
0
0
1,240
1,260
156
133
110
87
64
41
24
8
0
0
0
1,260
1,280
159
136
113
90
67
44
26
10
0
0
0
1,280
1,300
162
139
116
93
70
47
28
12
0
0
0
1,300
1,320
165
142
119
96
73
50
30
14
0
0
0
1,320
1,340
168
145
122
99
76
53
32
16
1
0
0
1,340
1,360
171
148
125
102
79
56
34
18
3
0
0
1,360
1,380
174
151
128
105
82
59
36
20
5
0
0
1,380
1,400
177
154
131
108
85
62
39
22
7
0
0
1,400
1,420
180
157
134
111
88
65
42
24
9
0
0
1,420
1,440
183
160
137
114
91
68
45
26
11
0
0
1,440
1,460
186
163
140
117
94
71
48
28
13
0
0
1,460
1,480
189
166
143
120
97
74
51
30
15
0
0
1,480
1,500
192
169
146
123
100
77
54
32
17
2
0
1,500
1,520
195
172
149
126
103
80
57
34
19
4
0
1,520
1,540
199
175
152
129
106
83
60
37
21
6
0
1,540
1,560
204
178
155
132
109
86
63
40
23
8
0
1,560
1,580
209
181
158
135
112
89
66
43
25
10
0
1,580
1,600
214
184
161
138
115
92
69
46
27
12
0
1,600
1,620
219
187
164
141
118
95
72
49
29
14
0
1,620
1,640
224
190
167
144
121
98
75
52
31
16
0
1,640
1,660
229
193
170
147
124
101
78
55
33
18
2
1,660
1,680
234
196
173
150
127
104
81
58
35
20
4
1,680
1,700
239
200
176
153
130
107
84
61
38
22
6
1,700
1,720
244
205
179
156
133
110
87
64
41
24
8
1,720
1,740
249
210
182
159
136
113
90
67
44
26
10
1,740
1,760
254
215
185
162
139
116
93
70
47
28
12
1,760
1,780
259
220
188
165
142
119
96
73
50
30
14
1,780
1,800
264
225
191
168
145
122
99
76
53
32
16
1,800
1,820
269
230
194
171
148
125
102
79
56
34
18
1,820
1,840
274
235
197
174
151
128
105
82
59
36
20
1,840
1,860
279
240
202
177
154
131
108
85
62
39
22
1,860
1,880
284
245
207
180
157
134
111
88
65
42
24
1,880
1,900
289
250
212
183
160
137
114
91
68
45
26
1,900
1,920
294
255
217
186
163
140
117
94
71
48
28
1,920
1,940
299
260
222
189
166
143
120
97
74
51
30
1,940
1,960
304
265
227
192
169
146
123
100
77
54
32
1,960
1,980
309
270
232
195
172
149
126
103
80
57
34
1,980
2,000
314
275
237
198
175
152
129
106
83
60
37
2,000
2,020
319
280
242
203
178
155
132
109
86
63
40
2,020
2,040
324
285
247
208
181
158
135
112
89
66
43
2,040
2,060
329
290
252
213
184
161
138
115
92
69
46
2,060
2,080
334
295
257
218
187
164
141
118
95
72
49
2,080
2,100
339
300
262
223
190
167
144
121
98
75
52
$2,100 and over
Use Table 2(a) for a SINGLE person on page 45. Also see theinstructions on page 43.
Page 52
Publication 15 (2015)
$818.40
$797.18
$825.99
$802.49
Adam is a part-time employee who earned $495.00 during the mostrecent pay period. He is married with two withholding allowances.Prior to this pay period, his year-to-date pay is $6,492.39. Howmuch should be withheld from Adam's gross pay for Social Securitytax for the most recent period, assuming no pre-tax deductions?
$40.02
$30.69
$37.92
$28.46
Julian is a part-time, nonexempt employee in Texas who earns$21.50 per hour. During the last biweekly pay period he worked 45hours. He is single with one withholding allowance (use thewage-bracket table). What is his net pay? (Donot roundinterim calculations,only round finalanswer to twodecimal points.)
Wage Bracket Method Tables for Income TaxWithholding | ||||||||||||
And the wages are | And the number of withholding allowances claimedis- | |||||||||||
Atleast | But less | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
The amount of income tax to be withheld is- | ||||||||||||
$800 | $820 | $90 | $67 | $44 | $26 | $11 | $0 | $0 | $0 | $0 | $0 | $0 |
820 | 840 | 93 | 70 | 47 | 28 | 13 | 0 | 0 | 0 | 0 | 0 | 0 |
840 | 860 | 96 | 73 | 50 | 30 | 15 | 0 | 0 | 0 | 0 | 0 | 0 |
860 | 880 | 99 | 76 | 53 | 32 | 17 | 1 | 0 | 0 | 0 | 0 | 0 |
880 | 900 | 102 | 79 | 56 | 34 | 19 | 3 | 0 | 0 | 0 | 0 | 0 |
900 | 920 | 105 | 82 | 59 | 36 | 21 | 5 | 0 | 0 | 0 | 0 | 0 |
920 | 940 | 108 | 85 | 62 | 39 | 23 | 7 | 0 | 0 | 0 | 0 | 0 |
940 | 960 | 111 | 88 | 65 | 42 | 25 | 9 | 0 | 0 | 0 | 0 | 0 |
960 | 980 | 114 | 91 | 68 | 45 | 27 | 11 | 0 | 0 | 0 | 0 | 0 |
980 | 1,000 | 117 | 94 | 71 | 48 | 29 | 13 | 0 | 0 | 0 | 0 | 0 |
1,000 | 1,020 | 120 | 97 | 74 | 51 | 31 | 15 | 0 | 0 | 0 | 0 | 0 |
1,020 | 1,040 | 123 | 100 | 77 | 54 | 33 | 17 | 2 | 0 | 0 | 0 | 0 |
1,040 | 1,060 | 126 | 103 | 80 | 57 | 35 | 19 | 4 | 0 | 0 | 0 | 0 |
1,060 | 1,080 | 129 | 106 | 83 | 60 | 37 | 21 | 6 | 0 | 0 | 0 | 0 |
1,080 | 1,100 | 132 | 109 | 86 | 63 | 40 | 23 | 8 | 0 | 0 | 0 | 0 |
1,100 | 1,120 | 135 | 112 | 89 | 66 | 43 | 25 | 10 | 0 | 0 | 0 | 0 |
1,120 | 1,140 | 138 | 115 | 92 | 69 | 46 | 27 | 12 | 0 | 0 | 0 | 0 |
1,140 | 1,160 | 141 | 118 | 95 | 72 | 49 | 29 | 14 | 0 | 0 | 0 | 0 |
1,160 | 1,180 | 144 | 121 | 98 | 75 | 52 | 31 | 16 | 0 | 0 | 0 | 0 |
1,180 | 1,200 | 147 | 124 | 101 | 78 | 55 | 33 | 18 | 2 | 0 | 0 | 0 |
1,200 | 1,220 | 150 | 127 | 104 | 81 | 58 | 35 | 20 | 4 | 0 | 0 | 0 |
1,220 | 1,240 | 153 | 130 | 107 | 84 | 61 | 38 | 22 | 6 | 0 | 0 | 0 |
1,240 | 1,260 | 156 | 133 | 110 | 87 | 64 | 41 | 24 | 8 | 0 | 0 | 0 |
1,260 | 1,280 | 159 | 136 | 113 | 90 | 67 | 44 | 26 | 10 | 0 | 0 | 0 |
1,280 | 1,300 | 162 | 139 | 116 | 93 | 70 | 47 | 28 | 12 | 0 | 0 | 0 |
1,300 | 1,320 | 165 | 142 | 119 | 96 | 73 | 50 | 30 | 14 | 0 | 0 | 0 |
1,320 | 1,340 | 168 | 145 | 122 | 99 | 76 | 53 | 32 | 16 | 1 | 0 | 0 |
1,340 | 1,360 | 171 | 148 | 125 | 102 | 79 | 56 | 34 | 18 | 3 | 0 | 0 |
1,360 | 1,380 | 174 | 151 | 128 | 105 | 82 | 59 | 36 | 20 | 5 | 0 | 0 |
1,380 | 1,400 | 177 | 154 | 131 | 108 | 85 | 62 | 39 | 22 | 7 | 0 | 0 |
1,400 | 1,420 | 180 | 157 | 134 | 111 | 88 | 65 | 42 | 24 | 9 | 0 | 0 |
1,420 | 1,440 | 183 | 160 | 137 | 114 | 91 | 68 | 45 | 26 | 11 | 0 | 0 |
1,440 | 1,460 | 186 | 163 | 140 | 117 | 94 | 71 | 48 | 28 | 13 | 0 | 0 |
1,460 | 1,480 | 189 | 166 | 143 | 120 | 97 | 74 | 51 | 30 | 15 | 0 | 0 |
1,480 | 1,500 | 192 | 169 | 146 | 123 | 100 | 77 | 54 | 32 | 17 | 2 | 0 |
1,500 | 1,520 | 195 | 172 | 149 | 126 | 103 | 80 | 57 | 34 | 19 | 4 | 0 |
1,520 | 1,540 | 199 | 175 | 152 | 129 | 106 | 83 | 60 | 37 | 21 | 6 | 0 |
1,540 | 1,560 | 204 | 178 | 155 | 132 | 109 | 86 | 63 | 40 | 23 | 8 | 0 |
1,560 | 1,580 | 209 | 181 | 158 | 135 | 112 | 89 | 66 | 43 | 25 | 10 | 0 |
1,580 | 1,600 | 214 | 184 | 161 | 138 | 115 | 92 | 69 | 46 | 27 | 12 | 0 |
1,600 | 1,620 | 219 | 187 | 164 | 141 | 118 | 95 | 72 | 49 | 29 | 14 | 0 |
1,620 | 1,640 | 224 | 190 | 167 | 144 | 121 | 98 | 75 | 52 | 31 | 16 | 0 |
1,640 | 1,660 | 229 | 193 | 170 | 147 | 124 | 101 | 78 | 55 | 33 | 18 | 2 |
1,660 | 1,680 | 234 | 196 | 173 | 150 | 127 | 104 | 81 | 58 | 35 | 20 | 4 |
1,680 | 1,700 | 239 | 200 | 176 | 153 | 130 | 107 | 84 | 61 | 38 | 22 | 6 |
1,700 | 1,720 | 244 | 205 | 179 | 156 | 133 | 110 | 87 | 64 | 41 | 24 | 8 |
1,720 | 1,740 | 249 | 210 | 182 | 159 | 136 | 113 | 90 | 67 | 44 | 26 | 10 |
1,740 | 1,760 | 254 | 215 | 185 | 162 | 139 | 116 | 93 | 70 | 47 | 28 | 12 |
1,760 | 1,780 | 259 | 220 | 188 | 165 | 142 | 119 | 96 | 73 | 50 | 30 | 14 |
1,780 | 1,800 | 264 | 225 | 191 | 168 | 145 | 122 | 99 | 76 | 53 | 32 | 16 |
1,800 | 1,820 | 269 | 230 | 194 | 171 | 148 | 125 | 102 | 79 | 56 | 34 | 18 |
1,820 | 1,840 | 274 | 235 | 197 | 174 | 151 | 128 | 105 | 82 | 59 | 36 | 20 |
1,840 | 1,860 | 279 | 240 | 202 | 177 | 154 | 131 | 108 | 85 | 62 | 39 | 22 |
1,860 | 1,880 | 284 | 245 | 207 | 180 | 157 | 134 | 111 | 88 | 65 | 42 | 24 |
1,880 | 1,900 | 289 | 250 | 212 | 183 | 160 | 137 | 114 | 91 | 68 | 45 | 26 |
1,900 | 1,920 | 294 | 255 | 217 | 186 | 163 | 140 | 117 | 94 | 71 | 48 | 28 |
1,920 | 1,940 | 299 | 260 | 222 | 189 | 166 | 143 | 120 | 97 | 74 | 51 | 30 |
1,940 | 1,960 | 304 | 265 | 227 | 192 | 169 | 146 | 123 | 100 | 77 | 54 | 32 |
1,960 | 1,980 | 309 | 270 | 232 | 195 | 172 | 149 | 126 | 103 | 80 | 57 | 34 |
1,980 | 2,000 | 314 | 275 | 237 | 198 | 175 | 152 | 129 | 106 | 83 | 60 | 37 |
2,000 | 2,020 | 319 | 280 | 242 | 203 | 178 | 155 | 132 | 109 | 86 | 63 | 40 |
2,020 | 2,040 | 324 | 285 | 247 | 208 | 181 | 158 | 135 | 112 | 89 | 66 | 43 |
2,040 | 2,060 | 329 | 290 | 252 | 213 | 184 | 161 | 138 | 115 | 92 | 69 | 46 |
2,060 | 2,080 | 334 | 295 | 257 | 218 | 187 | 164 | 141 | 118 | 95 | 72 | 49 |
2,080 | 2,100 | 339 | 300 | 262 | 223 | 190 | 167 | 144 | 121 | 98 | 75 | 52 |
$2,100 and over | Use Table 2(a) for a SINGLE person on page 45. Also see theinstructions on page 43. | |||||||||||
Page 52 | Publication 15 (2015) |
$818.40
$797.18
$825.99
$802.49