Tax | Maximum Earnings | Rate |
Social Security Tax | $128,400.00 | 6.20% for the employee and 6.2% for employer |
Medicare | Unlimited | 1.45% for employee and employer |
over $200,000 | Additional 0.9% for the part in excess of $200,000 in a calendar year. Employee only. |
1. Find your pay period: weekly, biweekly, semi-monthly, monthly or daily
2. Find your gross income for each paycheck 3. Add up your income exemptions for each paycheck 4. Add up your pretax deductions, including 401K, flexible account contributions ... for each paycheck 5. Figure out your taxable income for each paycheck taxable income = gross pay - exemptions - pretax deductions 6. Find the tax rate you should use and calculate the federal income tax Here is the sample of How to Calculate Federal Income Tax Manually 7. If you want to simplify payroll tax calculations, you can download ezPaycheck payroll software, which can calculate federal tax, state tax, Medicare tax, Social Security Tax and other taxes for you automatically. You can try it free for 30 days, with no obligation and no credt card needed. You can find step by step guide on |
(a) SINGLE person (including head of household) -- | ||||
If the amount of wages(after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
|||
Not over $71.00....... | $0 | |||
Over -- | But no over -- |   | Of excess over -- | |
$71.00 | $254.00 | ... | 10% | $71.00 |
$254.00 | $815.00 | ... | $18.30 plus 12% | $254.00 |
$815.00 | $1,658.00 | ... | $85.62 plus 22% | $815.00 |
$1,658.00 | $3,100.00 | ... | $271.08 plus 24% | $1,658.00 |
$3,100.00 | $3,917.00 | ... | $617.16 plus 32% | $3,100.00 |
$3,917.00 | $9,687.00 | ... | $878.60 plus 35% | $3,917.00 |
$9,687.00 | ... | ... | $2,898.10 plus 37% | $9,687.00 |
(b) Married person -- | ||||
If the amount of wages(after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
|||
Not over $222.00....... | $0 | |||
Over -- | But no over -- |   | Of excess over -- | |
$222.00 | $588.00 | ... | 10% | $222.00 |
$588.00 | $1,711.00 | ... | $36.60 plus 12% | $588.00 |
$1,711.00 | $3,395.00 | ... | $171.36 plus 22% | $1,711.00 |
$3,395.00 | $6,280.00 | ... | $541.84 plus 24% | $3,395.00 |
$6,280.00 | $7,914.00 | ... | $1,234.24 plus 32% | $6,280.00 |
$7,914.00 | $11,761.00 | ... | $1,757.12 plus 35% | $7,914.00 |
$11,761.00 | ... | ... | $3,103.57 plus 37% | $11,761.00 |
(a) SINGLE person (including head of household) -- | ||||
If the amount of wages(after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
|||
Not over $142.00....... | $0 | |||
Over -- | But no over -- |   | Of excess over -- | |
$142.00 | $509.00 | ... | 10% | $142.00 |
$509.00 | $1,631.00 | ... | $36.70 plus 12% | $509.00 |
$1,631.00 | $3,315.00 | ... | $171.34 plus 22% | $1,631.00 |
$3,315.00 | $6,200.00 | ... | $541.82 plus 24% | $3,315.00 |
$6,200.00 | $7,835.00 | ... | $1,234.22 plus 32% | $6,200.00 |
$7,835.00 | $19,373.00 | ... | $1,757.42 plus 35% | $7,835.00 |
$19,373.00 | ... | ... | $5,795.72 plus 37% | $19,373.00 |
(b) Married person -- | ||||
If the amount of wages(after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
|||
Not over $444.00....... | $0 | |||
Over -- | But no over -- |   | Of excess over -- | |
$444.00 | $1,177.00 | ... | 10% | $444.00 |
$1,177.00 | $3,421.00 | ... | $73.30 plus 12% | $1,177.00 |
$3,421.00 | $6,790.00 | ... | $342.58 plus 22% | $3,421.00 |
$6,790.00 | $12,560.00 | ... | $1,083.76 plus 24% | $6,790.00 |
$12,560.00 | $15,829.00 | ... | $2,468.56 plus 32% | $12,560.00 |
$15,829.00 | $23,521.00 | ... | $3,514.64 plus 35% | $15,829.00 |
$23,521.00 | ... | ... | $6,206.84 plus 37% | $23,521.00 |
(a) SINGLE person (including head of household) -- | ||||
If the amount of wages(after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
|||
Not over $154.00....... | $0 | |||
Over -- | But no over -- |   | Of excess over -- | |
$154.00 | $551.00 | ... | 10% | $154.00 |
$551.00 | $1,767.00 | ... | $39.70 plus 12% | $551.00 |
$1,767.00 | $3,592.00 | ... | $185.62 plus 22% | $1,767.00 |
$3,592.00 | $6,717.00 | ... | $587.12 plus 24% | $3,592.00 |
$6,717.00 | $8,488.00 | ... | $1,337.12 plus 32% | $6,717.00 |
$8,488.00 | $20,988.00 | ... | $1,903.84 plus 35% | $8,488.00 |
$20,988.00 | ... | ... | $6,278.84 plus 37% | $20,988.00 |
(b) Married person -- | ||||
If the amount of wages(after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
|||
Not over $481.00....... | $0 | |||
Over -- | But no over -- |   | Of excess over -- | |
$481.00 | $1,275.00 | ... | 10% | $481.00 |
$1,275.00 | $3,706.00 | ... | $79.40 plus 12% | $1,275.00 |
$3,706.00 | $7,356.00 | ... | $371.12 plus 22% | $3,706.00 |
$7,356.00 | $13,606.00 | ... | $1,174.12 plus 24% | $7,356.00 |
$13,606.00 | $17,148.00 | ... | $2,674.12 plus 32% | $13,606.00 |
$17,148.00 | $25,481.00 | ... | $3,807.56 plus 35% | $17,148.00 |
$25,481.00 | ... | ... | $6,724.11 plus 37% | $25,481.00 |
(a) SINGLE person (including head of household) -- | ||||
If the amount of wages(after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
|||
Not over $308.00....... | $0 | |||
Over -- | But no over -- |   | Of excess over -- | |
$308.00 | $1,102.00 | ... | 10% | $308.00 |
$1,102.00 | $3,533.00 | ... | $79.40 plus 12% | $1,102.00 |
$3,533.00 | $7,183.00 | ... | $371.12 plus 22% | $3,533.00 |
$7,183.00 | $13,433.00 | ... | $1,174.12 plus 24% | $7,183.00 |
$13,433.00 | $16,975.00 | ... | $2,674.12 plus 32% | $13,433.00 |
$16,975.00 | $41,975.00 | ... | $3,807.56 plus 35% | $16,975.00 |
$41,975.00 | ... | ... | $12,557.56 plus 37% | $41,975.00 |
(b) Married person -- | ||||
If the amount of wages(after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
|||
Not over $963.00....... | $0 | |||
Over -- | But no over -- |   | Of excess over -- | |
$963.00 | $2,550.00 | ... | 10% | $963.00 |
$2,550.00 | $7,413.00 | ... | $158.70 plus 12% | $2,550.00 |
$7,413.00 | $14,713.00 | ... | $742.26 plus 22% | $7,413.00 |
$14,713.00 | $27,213.00 | ... | $2,348.26 plus 24% | $14,713.00 |
$27,213.00 | $34,296.00 | ... | $5,348.26 plus 32% | $27,213.00 |
$34,296.00 | $50,963.00 | ... | $7,614.82 plus 35% | $34,296.00 |
$50,963.00 | ... | ... | $13,448.27 plus 37% | $50,963.00 |
(a) SINGLE person (including head of household) -- | ||||
If the amount of wages(after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
|||
Not over $14.20....... | $0 | |||
Over -- | But no over -- |   | Of excess over -- | |
$14.20 | $50.90 | ... | 10% | $14.20 |
$50.90 | $163.10 | ... | $3.67 plus 12% | $50.90 |
$163.10 | $331.50 | ... | $17.13 plus 22% | $163.10 |
$331.50 | $620.00 | ... | $54.18 plus 24% | $331.50 |
$620.00 | $783.50 | ... | $123.42 plus 32% | $620.00 |
$783.50 | $1,937.30 | ... | $175.74 plus 35% | $783.50 |
$1,937.30 | ... | ... | $579.57 plus 37% | $1,937.30 |
(b) Married person -- | ||||
If the amount of wages(after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
|||
Not over $44.40....... | $0 | |||
Over -- | But no over -- |   | Of excess over -- | |
$44.40 | $117.70 | ... | 10% | $44.40 |
$117.70 | $342.10 | ... | $7.33 plus 12% | $117.70 |
$342.10 | $679.00 | ... | $34.26 plus 22% | $342.10 |
$679.00 | $1,256.00 | ... | $108.38 plus 24% | $679.00 |
$1,256.00 | $1,582.90 | ... | $246.86 plus 32% | $1,256.00 |
$1,582.90 | $2,352.10 | ... | $351.47 plus 35% | $1,582.90 |
$2,352.10 | ... | ... | $620.69 plus 37% | $2,352.10 |
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