LO $10-6$

$48.$Nico received a bonus of $$6,000$ from an employer. Which one of the following federal income withholding tax amounts is not in accordance with IRS rules regarding supplemental wage payments? Nico earns biweekly wages of $$5,000,$ and is single with no dependents. Assume the employer uses the Percentage Method Tables for Manual Payroll Systems with Forms W$-4$ from $2020$ or Later $($see appendix$).$

$$1,847\mathrm{.}90$ on the bonus if taxes had already been withheld from regular pay.

$$1,948\mathrm{.}38$ if the bonus and wages are paid on different dates within the pay period.

$$2,174\mathrm{.}19$ if the bonus is taxed at the supplemental wage percentage and added to regular wages paid in the same period.

$$2,701\mathrm{.}99$ if the bonus and wages are paid at the same time during the pay period.