Section 2.1 Calculating Taxes
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Figure 2-2 shows a portion of a tax table. This tax table is for single people
who are paid weekly. To use this tax table, look for the weekly earnings. The
earnings should fall into one of the ranges defi ned in the columns on the left
side of the table. Then, move across the row to the number of allowances the
employee has claimed. The number where row and column meet is the amount
of federal withholding for that pay period.
This is only a portion of a tax table. The complete tax table is more than 100
lines long and applies to earnings up to $2,140 per pay period. If earnings are
greater than $2,140, a diff erent table must be used. The tables are updated each
year, so the two shown here may not be for the current year. Figure 2-3 shows the
tax table used for married persons who are paid weekly.
fyi
Columns on a tax table
are read top to bottom.
Rows are read left to
right.
Figure 2-2. Single
Persons Federal
Withholding Table
Source: Department of the Treasury, Internal Revenue Service