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Informational Circular 01-P-049
Attachment 1
June 21, 2001

SCHEDULE A (FEDERAL WITHHOLDING TAX)

ALL PAY PERIODS
SINGLE PERSON INCLUDING HEAD OF HOUSEHOLD
DETERMINING FEDERAL TAX TO BE WITHHELD

To determine the amount of federal withholding tax, first multiply the taxable gross wages by the number of pay periods in a year to get the annual wage. Subtract the value of exemptions allowed (determined by multiplying $2,900.00 times the number of exemptions claimed) from the annual wage. Then determine federal withholding tax on the balance of annual gross wages, after deducting value of exemptions, by applying tax table below to remainder of the annual taxable gross wages. The amount of tax is then divided by the number of pay periods to arrive at the amount of federal withholding tax to be deducted per pay period.

WAGES LESS EXEMPTIONS:   INCOME TAX TO BE WITHHELD:
OVER

BUT NOT OVER

OF EXCESS OVER



$           0.00 $    2,650.00 $           .00
$    2,650.00 $  28,700.00 $           .00 PLUS 15 % $    2,650.00
$ 28,700.00 $  62,200.00 $  3,907.50 PLUS 27 % $  28,700.00
$ 62,200.00 $138,400.00 $12,952.50 PLUS 30 % $  62,200.00
$138,400.00 $299,000.00 $35,812.50 PLUS 35 % $138,400.00
$299,000.00 $92,022.50 PLUS 38.6 % $299,000.00

 

ALL PAY PERIODS
MARRIED PERSON
DETERMINING FEDERAL TAX TO BE WITHHELD

To determine the amount of federal withholding tax, first multiply the taxable gross wages by the number of pay periods in a year to get the annual wage. Subtract the value of exemptions allowed (determined by multiplying $2,900.00 times the number of exemptions claimed) from the annual wage. Then determine federal withholding tax on the balance of annual gross wages, after deducting value of exemptions, by applying tax table below to remainder of the annual taxable gross wages. The amount of tax is then divided by the number of pay periods to arrive at the amount of federal withholding tax to be deducted per pay period.

WAGES LESS EXEMPTIONS:   INCOME TAX TO BE WITHHELD:
OVER BUT NOT OVER OF EXCESS OVER


$           0.00 $    6,450.00 $           .00
$    6,450.00 $  49,900.00 $           .00 PLUS 15 % $    6,450.00
$ 49,900.00 $105,200.00 $  6,517.50 PLUS 27 % $  49,900.00
$105,200.00 $171,200.00 $21,448.50 PLUS 30 % $105,200.00
$171,200.00 $302,050.00 $41,248.50 PLUS 35 % $171,200.00
$302,050.00 $87,046.00 PLUS 38.6 % $302,050.00