Wage Bracket Method

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 $942.50 each week. What is the amount of withholding?

Steps	Description
1.	Using Publication 15-T, scroll to 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 $935 and But less than $945.
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.

Searcing for Publication 15-T

Complete the steps below to access the IRS Publication 15-T, follow the steps outlined below.

1. In a search engine, type IRS Publications
2. Click Publications | Internal Revenue Service link.
3. Scroll list to view Publication 15-T (2021), Federal Income Tax Withholding Methods.
4. Click the p15t.pdf link in the far right column.
5. The pfd launches.
6. Scroll to the page labelled 2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later.
7. Using the far left column, scroll to "at least" amount of $935.
8. On that row, scroll right for the value located under the column labeled Single or Married Filing Separately / Standard withholding.

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

Making It Work

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

Avery Tivoli is married (filing jointly) and earns $1,086 weekly.

Employee: Tivoli, Avery
Weekly Earnings	$1,086.00
Federal Income Tax Withholding:	$fill in the blank 35f05c00b047069_1

Elliott Quinn is single and has biweekly wages of $1,180.

Employee: Quinn, Elliott
Biweekly Earnings	$1,180.00
Federal Income Tax Withholding:	$fill in the blank 35f05c00b047069_2