For each employee listed, use the wage-bracket method to calculate federal income tax withholding, assuming that each has submitted a pre-2020 Form W-4. Then calculate both the state income tax withholding (assuming a state tax rate of 5.0% of taxable pay, with taxable pay being the same for federal and state income tax withholding), and the local income tax withholding. Refer to Publication 15-T.

NOTE: For simplicity, all calculations throughout this exercise, both intermediate and final, should be rounded to two decimal places at each calculation.

1. Jay Monroe (single; 2 federal withholding allowances earned weekly gross pay of $1,145. For each period, he makes a 401(k) retirement plan contribution of 12% of gross pay. The city in which he works (he lives elsewhere) levies a tax of 2% of an employee's taxable pay (which is the same for federal and local income tax withholding) on residents and 1.7% of an employee's taxable pay on nonresidents. Federal income tax withholding = $ State income tax withholding = $ Local income tax withholding = $

1. Gus Damon (married; 9 federal withholding allowances earned weekly gross pay of $1,200. He contributes $125 to a flexible spending account during the period. The city in which he lives and works levies a tax of 3% of an employee's taxable pay (which is the same for federal and local income tax withholding) on residents and 0.40% of an employee's taxable pay on nonresidents Federal income tax withholding = State income tax withholding = $ Local income tax withholding = $

3: Kenneth Riley (single; O federal withholding allowances earned weekly gross pay of $1,000. For each period, he makes a 403(b) retirement plan contribution of 5% of gross pay. The city in which he lives and works levies a tax of 1.7% of an employee's taxable pay (which is the same for federal and local income tax withholding) on both residents and nonresidents Federal income tax withholding = $ State income tax withholding = $ Local income tax withholding = $

Ross McMichael (married; 2 federal withholding allowances earned weekly gross pay of $970. He pays $60 to a cafeteria plan during the period. The city in which he works levies a tax of $8/week on employees who work within city limits.

Federal income tax withholding =

State income tax withholding = $

Local income tax withholding =