Wage Bracket Method Instructions:

Under the wage-bracket method, the process is to navigate to the proper table for the company's payroll period and the employees filing status. Determine the intersection of filing status, Standard withholding or Form W-4, Step 2, checkbox withholding and current wages which isolates the amount of withholding.

Wage Example is single and is paid $642.50 each week. What is the amount of withholding?

Steps	Description
1.	Scroll through Publication 15-T to the table titled Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later.
2.	Ensure that you are viewing the WEEKLY Payroll Period.
3.	In the far left column (If the Adjusted Wage Amount (line 1h) is), scroll down in the At least to $640 and But less than $650.
4.	Scrolling across the table to the Single or Married Filing Separately columns; specifically the Standard withholding column.
5.	At this intersection of the wage range and the Standard withholding is the amount to be withheld.
6.	Click the link to view the amount of tax withheld for Wage: Wage_Example.

Medal Points

To understand how the withholding amounts were determined for the Scenarios above, complete the following steps:

1. Click link: Publication 15.
2. Click to select 2020 Publ 15-T (PDF): Federal Income Tax Withholding Methods.
3. The pfd launches.
4. Scroll the Table of Contents to view the topic titled Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later.
5. Click the associated page number link to advance to this particular topic.
6. Scroll to view the beginning of the table with withholding amounts.

The IRS provides statutory wage tables for weekly, biweekly, semimonthly, monthly, daily or miscellaneous pay periods for married and single persons.

Tackle It

Note: Enter ALL values as positive numbers and assume that Standard Withholding is used.

Michael Jordan is married (filing jointly) and earns $1,415 weekly.

Employee: Jordan, Michael
Weekly Earnings	$1,415.00
Federal Income Tax Withholding:	$

Hope Solo is single and has biweekly wages of $1,160.

Employee: Solo, Hope
Biweekly Earnings	$1,160.00
Federal Income Tax Withholding:	$