Example: Stephen Belcher's filing status is single, and he has earned gross pay of $1,840. Each period he makes a 401(k) contribution of 6% of gross pay and contributes 3% of gross pay to a dependent care flexible spending plan. His current year taxable earnings for Medicare tax, to date, are $198,950.

Gross Pay is given as 1,840. Less the 3% amounting 55.20 for Flexible Spending Plan. Thus, the Net Pay is 1,784.80. The 6% for 401(k) is not deducted from Gross Pay. The Medicare Tax Rate is 1.45%. Therefore, the Medicare Tax based on Net Pay is $25.90. Medicare Tax based on Net Pay is 25.90 and the additional Medicare tax is 6.60. Thus, the Total Medicare Tax is $32.50

Example: Paul Robinson's filing status is married filing jointly, and he has earned gross pay of $2,650. Each period he makes a 403(b) contribution of 8% of gross pay . His current year taxable earnings for Medicare tax, to date, are $274,000.

To calculate the Medicare Tax:

Gross Pay * Medicare Tax Rate + plus an additional 0.90% for wages in excess of $200,000

= $2,650 * (1.45% + 0.90%)

= $2,650 * 2.35%

= $62.28

Please see examples above and help me solve these two problems:

1. Caleb Griffin's filing status is married filing jointly, and he has earned gross pay of $3,100. Each period he makes a 401(k) contribution of 7% of gross pay. His current year taxable earnings for Medicare tax, to date, are $198,400.

2. Anderson Fowler's filing status is single, and he has earned gross pay of $2,140 Each period he makes a 403(b) contribution of 13% of gross pay and contributes 1.5% of gross pay to a dependent care flexible spending plan. His current year taxable earnings for Medicare tax, to date, are $124,850.