E-Filing
E-File 941/940/94x
Payroll and Accounting Guides
ezPaycheck Guide
ezPaycheck Mac Guide
ezPaycheck Features
Payroll by State
E-File 941 Guide
ezAccounting Guide
| Tax | Maximum Earnings | Rate |
| Social Security Tax | $168,600.00 | 6.20% for the employee and 6.2% for employer |
| Medicare | Unlimited | 1.45% for employee and employer |
| over $200,000 ($250,000 for married couples filing jointly) | Additional 0.9% for the part in excess of $200,000 in a calendar year. Employee only. |
| If the Adjusted Annual Wage Amount (line 2a) is at least ... | but less than... | The tentative amount to withhold is
|
Plus this percentage...
|
of the amount that the Adjusted Annual Wage exceeds |
|---|---|---|---|---|
| Married Filing Jointly | ||||
| $0.00 | $16,300.00 | $0.00 | 0% | $0.00 |
| $16,300.00 | $39,500.00 | $0.00 | 10% | $16,300.00 |
| $39,500.00 | $110,600.00 | $2,320.00 | 12% | $39,500.00 |
| $110,600.00 | $217,350.00 | $10,852.00 | 22% | $110,600.00 |
| $217,350.00 | $400,200.00 | $34,337.00 | 24% | $217,350.00 |
| $400,200.00 | $503,750.00 | $78,221.00 | 32% | $400,200.00 |
| $503,750.00 | $747,500.00 | $111,357.00 | 35% | $503,750.00 |
| $747,500.00 | add over | $196,669.50 | 37% | $747,500.00 |
| Single or Married Filing Separately | ||||
| $0.00 | $6,000.00 | $0.00 | 0% | $0.00 |
| $6,000.00 | $17,600.00 | $0.00 | 10% | $6,000.00 |
| $17,600.00 | $53,150.00 | $1,160.00 | 12% | $17,600.00 |
| $53,150.00 | $106,525.00 | $5,426.00 | 22% | $53,150.00 |
| $106,525.00 | $197,950.00 | $17,168.50 | 24% | $106,525.00 |
| $197,950.00 | $249,725.00 | $39,110.50 | 32% | $197,950.00 |
| $249,725.00 | $615,350.00 | $55,678.50 | 35% | $249,725.00 |
| $615,350.00 | add over | $183,647.30 | 37% | $615,350.00 |
| Head of Household | ||||
| $0.00 | $13,300.00 | $0.00 | 0% | $0.00 |
| $13,300.00 | $29,850.00 | $0.00 | 10% | $13,300.00 |
| $29,850.00 | $76,400.00 | $1,655.00 | 12% | $29,850.00 |
| $76,400.00 | $113,800.00 | $7,241.00 | 22% | $76,400.00 |
| $113,800.00 | $205,250.00 | $15,469.00 | 24% | $113,800.00 |
| $205,250.00 | $257,000.00 | $37,417.00 | 32% | $205,250.00 |
| $257,000.00 | $622,650.00 | $53,977.00 | 35% | $257,000.00 |
| $622,650.00 | add over | $181,954.50 | 37% | $622,650.00 |
How to Calculate Federal Tax Manually
How to Calculate Federal Tax Automatically and Withhold It from Each Paycheck
How to Create After the Fact Paychecks and Generate the Paystubs
How to Make Federal Income Tax Deposit
Why the federal income tax is not correct| If the Adjusted Annual Wage Amount (line 2a) is at least ... | but less than... | The tentative amount to withhold is
|
Plus this percentage...
|
of the amount that the Adjusted Annual Wage exceeds |
|---|---|---|---|---|
| Married Filing Jointly | ||||
| $0.00 | $14,600.00 | $0.00 | 0% | $0.00 |
| $14,600.00 | $26,200.00 | $0.00 | 10% | $14,600.00 |
| $26,200.00 | $61,750.00 | $1,160.00 | 12% | $26,200.00 |
| $61,750.00 | $115,125.00 | $5,426.00 | 22% | $61,750.00 |
| $115,125.00 | $206,550.00 | $17,168.50 | 24% | $115,125.00 |
| $206,550.00 | $258,325.00 | $39,110.50 | 32% | $206,550.00 |
| $258,325.00 | $380,200.00 | $55,678.50 | 35% | $258,325.00 |
| $380,200.00 | add over | $98,334.75 | 37% | $380,200.00 |
| Single or Married Filing Separately | ||||
| $0.00 | $7,300.00 | $0.00 | 0% | $0.00 |
| $7,300.00 | $13,100.00 | $0.00 | 10% | $7,300.00 |
| $13,100.00 | $30,875.00 | $580.00 | 12% | $13,100.00 |
| $30,875.00 | $57,563.00 | $2,713.00 | 22% | $30,875.00 |
| $57,563.00 | $103,275.00 | $8,584.36 | 24% | $57,563.00 |
| $103,275.00 | $129,163.00 | $19,555.24 | 32% | $103,275.00 |
| $129,163.00 | $311,975.00 | $27,839.40 | 35% | $129,163.00 |
| $311,975.00 | add over | $91,823.60 | 37% | $311,975.00 |
| Head of Household | ||||
| $0.00 | $10,950.00 | $0.00 | 0% | $0.00 |
| $10,950.00 | $19,225.00 | $0.00 | 10% | $10,950.00 |
| $19,225.00 | $42,500.00 | $827.50 | 12% | $19,225.00 |
| $42,500.00 | $61,200.00 | $3,620.50 | 22% | $42,500.00 |
| $61,200.00 | $106,925.00 | $7,734.50 | 24% | $61,200.00 |
| $106,925.00 | $132,800.00 | $18,708.50 | 32% | $106,925.00 |
| $132,800.00 | $315,625.00 | $26,988.50 | 35% | $132,800.00 |
| $315,625.00 | add over | $90,977.25 | 37% | $315,625.00 |
|
ezPaycheck Makes Payroll An Easy, In-House Task!(For Windows and Mac)ezPaycheck 2025 is shipping! Try it free for 30 days with no obligation. No credit card required. |