Example $4-1$ Justin Miah, single, is a waiter at Metro American Bar and Grill. In his first week, he earned $\backslash (\backslash$$ $350\backslash )$ for $20$ hours and had $\backslash (\backslash$$ $600\backslash )$ of reported tips. Justin's employer will withhold Federal Income tax based on the total of $\backslash (\backslash$$ $950\backslash ).$ Net pay is calculated by subtracting the withholding amounts from employer$-$paid earnings of $\backslash (\backslash$$ $350\backslash ).$ Example $4-4$ To use the $2024$ Wage$-$Bracket Method for Manual Payroll Systems With Forms W$-4$ From $2020$ or Later using Standard Withholding, follow the steps illustrated below. Step $1$ Select the withholding table that applies to the employee's pay period. Step $2$ Locate the wage bracket $($the first two columns of the table$)$ in which the employee's gross wages fall. Step $3$ Follow the line for the wage bracket across to the right to the column showing the appropriate filing status with standard withholding. Withhold this amount of tax. Adrienne Huff is married filing jointly $($MFJ$).$ She is paid weekly at a rate of $\backslash (\backslash$$ $815\backslash ).$ Locate the appropriate wage bracket $($see Figure $4\mathrm{.}7)$: At least $\backslash (\backslash$$ $815\backslash )$ but less than $\backslash (\backslash$$ $825\backslash )$ Move across the line to the column showing Married Filing Jointly, Standard withholding. The tax to withhold is $\backslash (\backslash$$ $26\backslash )$ Calculate his net take$-$home pay assuming the employer withheld federal income tax $($wage$-$bracket, married filing jointly$),$ social security taxes, and state income tax $(2\backslash \%).$ Enter deductions beginning with a minus sign $(-).$ Standard Withholding and $2024$ FICA rates have been used. Click here to access the Wage$-$Bracket Method Tables. Feedback Vheck My Work Calculate net pay when gross pay includes wages and tips. Use Wage$-$Bracket Tables to calculate federal income taxes.