Julio is single with 1 withholding allowance. He earned $1,025.00 during the most recent semimonthly pay period. He needs to decide between contributing 3% and $30 to his 401(k) plan. If he chooses the method that results in the lowest taxable income, how much will be withheld for Federal income tax (based on the following table)?
|
Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons-SEMIMONTHLY Payroll Period
(For Wages Paid through December 31,2015)
|
|
And the wages are
|
And the number of withholding allowances claimed is-
|
|
Atleast
|
But less
than
|
0
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
|
The amount of income tax to be withheld is-
|
|
$800
|
$820
|
$88
|
$63
|
$38
|
$21
|
$5
|
$0
|
$0
|
$0
|
$0
|
$0
|
$0
|
|
820
|
840
|
91
|
66
|
41
|
23
|
7
|
0
|
0
|
0
|
0
|
0
|
0
|
|
840
|
860
|
94
|
69
|
44
|
25
|
9
|
0
|
0
|
0
|
0
|
0
|
0
|
|
860
|
880
|
97
|
72
|
47
|
27
|
11
|
0
|
0
|
0
|
0
|
0
|
0
|
|
880
|
900
|
100
|
75
|
50
|
29
|
13
|
0
|
0
|
0
|
0
|
0
|
0
|
|
900
|
920
|
103
|
78
|
53
|
31
|
15
|
0
|
0
|
0
|
0
|
0
|
0
|
|
920
|
940
|
106
|
81
|
56
|
33
|
17
|
0
|
0
|
0
|
0
|
0
|
0
|
|
940
|
960
|
109
|
84
|
59
|
35
|
19
|
2
|
0
|
0
|
0
|
0
|
0
|
|
960
|
980
|
112
|
87
|
62
|
37
|
21
|
4
|
0
|
0
|
0
|
0
|
0
|
|
980
|
1,000
|
115
|
90
|
65
|
40
|
23
|
6
|
0
|
0
|
0
|
0
|
0
|
|
1,000
|
1,020
|
118
|
93
|
68
|
43
|
25
|
8
|
0
|
0
|
0
|
0
|
0
|
|
1,020
|
1,040
|
121
|
96
|
71
|
46
|
27
|
10
|
0
|
0
|
0
|
0
|
0
|
|
1,040
|
1,060
|
124
|
99
|
74
|
49
|
29
|
12
|
0
|
0
|
0
|
0
|
0
|
|
1,060
|
1,080
|
127
|
102
|
77
|
52
|
31
|
14
|
0
|
0
|
0
|
0
|
0
|
|
1,080
|
1,100
|
130
|
105
|
80
|
55
|
33
|
16
|
0
|
0
|
0
|
0
|
0
|
|
1,100
|
1,120
|
133
|
108
|
83
|
58
|
35
|
18
|
1
|
0
|
0
|
0
|
0
|
|
1,120
|
1,140
|
136
|
111
|
86
|
61
|
37
|
20
|
3
|
0
|
0
|
0
|
0
|
|
1,140
|
1,160
|
139
|
114
|
89
|
64
|
39
|
22
|
5
|
0
|
0
|
0
|
0
|
|
1,160
|
1,180
|
142
|
117
|
92
|
67
|
42
|
24
|
7
|
0
|
0
|
0
|
0
|
|
1,180
|
1,200
|
145
|
120
|
95
|
70
|
45
|
26
|
9
|
0
|
0
|
0
|
0
|
|
1,200
|
1,220
|
148
|
123
|
98
|
73
|
48
|
28
|
11
|
0
|
0
|
0
|
0
|
|
1,220
|
1,240
|
151
|
126
|
101
|
76
|
51
|
30
|
13
|
0
|
0
|
0
|
0
|
|
1,240
|
1,260
|
154
|
129
|
104
|
79
|
54
|
32
|
15
|
0
|
0
|
0
|
0
|
|
1,260
|
1,280
|
157
|
132
|
107
|
82
|
57
|
34
|
17
|
1
|
0
|
0
|
0
|
|
1,280
|
1,300
|
160
|
135
|
110
|
85
|
60
|
36
|
19
|
3
|
0
|
0
|
0
|
|
1,300
|
1,320
|
163
|
138
|
113
|
88
|
63
|
38
|
21
|
5
|
0
|
0
|
0
|
|
1,320
|
1,340
|
166
|
141
|
116
|
91
|
66
|
41
|
23
|
7
|
0
|
0
|
0
|
|
1,340
|
1,360
|
169
|
144
|
119
|
94
|
69
|
44
|
25
|
9
|
0
|
0
|
0
|
|
1,360
|
1,380
|
172
|
147
|
122
|
97
|
72
|
47
|
27
|
11
|
0
|
0
|
0
|
|
1,380
|
1,400
|
175
|
150
|
125
|
100
|
75
|
50
|
29
|
13
|
0
|
0
|
0
|
|
1,400
|
1,420
|
178
|
153
|
128
|
103
|
78
|
53
|
31
|
15
|
0
|
0
|
0
|
|
1,420
|
1,440
|
181
|
156
|
131
|
106
|
81
|
56
|
33
|
17
|
0
|
0
|
0
|
|
1,440
|
1,460
|
184
|
159
|
134
|
109
|
84
|
59
|
35
|
19
|
2
|
0
|
0
|
|
1,460
|
1,480
|
187
|
162
|
137
|
112
|
87
|
62
|
37
|
21
|
4
|
0
|
0
|
|
1,480
|
1,500
|
190
|
165
|
140
|
115
|
90
|
65
|
40
|
23
|
6
|
0
|
0
|
|
1,500
|
1,520
|
193
|
168
|
143
|
118
|
93
|
68
|
43
|
25
|
8
|
0
|
0
|
|
1,520
|
1,540
|
196
|
171
|
146
|
121
|
96
|
71
|
46
|
27
|
10
|
0
|
0
|
|
1,540
|
1,560
|
199
|
174
|
149
|
124
|
99
|
74
|
49
|
29
|
12
|
0
|
0
|
|
1,560
|
1,580
|
202
|
177
|
152
|
127
|
102
|
77
|
52
|
31
|
14
|
0
|
0
|
|
1,580
|
1,600
|
205
|
180
|
155
|
130
|
105
|
80
|
55
|
33
|
16
|
0
|
0
|
|
1,600
|
1,620
|
208
|
183
|
158
|
133
|
108
|
83
|
58
|
35
|
18
|
1
|
0
|
|
1,620
|
1,640
|
211
|
186
|
161
|
136
|
111
|
86
|
61
|
37
|
20
|
3
|
0
|
|
1,640
|
1,660
|
214
|
189
|
164
|
139
|
114
|
89
|
64
|
39
|
22
|
5
|
0
|
|
1,660
|
1,680
|
218
|
192
|
167
|
142
|
117
|
92
|
67
|
42
|
24
|
7
|
0
|
|
1,680
|
1,700
|
223
|
195
|
170
|
145
|
120
|
95
|
70
|
45
|
26
|
9
|
0
|
|
1,700
|
1,720
|
228
|
198
|
173
|
148
|
123
|
98
|
73
|
48
|
28
|
11
|
0
|
|
1,720
|
1,740
|
233
|
201
|
176
|
151
|
126
|
101
|
76
|
51
|
30
|
13
|
0
|
|
1,740
|
1,760
|
238
|
204
|
179
|
154
|
129
|
104
|
79
|
54
|
32
|
15
|
0
|
|
1,760
|
1,780
|
243
|
207
|
182
|
157
|
132
|
107
|
82
|
57
|
34
|
17
|
1
|
|
1,780
|
1,800
|
248
|
210
|
185
|
160
|
135
|
110
|
85
|
60
|
36
|
19
|
3
|
|
1,800
|
1,820
|
253
|
213
|
188
|
163
|
138
|
113
|
88
|
63
|
38
|
21
|
5
|
|
1,820
|
1,840
|
258
|
217
|
191
|
166
|
141
|
116
|
91
|
66
|
41
|
23
|
7
|
|
1,840
|
1,860
|
263
|
222
|
194
|
169
|
144
|
119
|
94
|
69
|
44
|
25
|
9
|
|
1,860
|
1,880
|
268
|
227
|
197
|
172
|
147
|
122
|
97
|
72
|
47
|
27
|
11
|
|
1,880
|
1,900
|
273
|
232
|
200
|
175
|
150
|
125
|
100
|
75
|
50
|
29
|
13
|
|
1,900
|
1,920
|
278
|
237
|
203
|
178
|
153
|
128
|
103
|
78
|
53
|
31
|
15
|
|
1,920
|
1,940
|
283
|
242
|
206
|
181
|
156
|
131
|
106
|
81
|
56
|
33
|
17
|
|
1,940
|
1,960
|
288
|
247
|
209
|
184
|
159
|
134
|
109
|
84
|
59
|
35
|
19
|
|
1,960
|
1,980
|
293
|
252
|
212
|
187
|
162
|
137
|
112
|
87
|
62
|
37
|
21
|
|
1,980
|
2,000
|
298
|
257
|
215
|
190
|
165
|
140
|
115
|
90
|
65
|
40
|
23
|
|
2,000
|
2,020
|
303
|
262
|
220
|
193
|
168
|
143
|
118
|
93
|
68
|
43
|
25
|
|
2,020
|
2,040
|
308
|
267
|
225
|
196
|
171
|
146
|
121
|
96
|
71
|
46
|
27
|
|
2,040
|
2,060
|
313
|
272
|
230
|
199
|
174
|
149
|
124
|
99
|
74
|
49
|
29
|
|
2,060
|
2,080
|
318
|
277
|
235
|
202
|
177
|
152
|
127
|
102
|
77
|
52
|
31
|
|
2,080
|
2,100
|
323
|
282
|
240
|
205
|
180
|
155
|
130
|
105
|
80
|
55
|
33
|
|
2,100
|
2,120
|
328
|
287
|
245
|
208
|
183
|
158
|
133
|
108
|
83
|
58
|
35
|
|
2,120
|
2,140
|
333
|
292
|
250
|
211
|
186
|
161
|
136
|
111
|
86
|
61
|
37
|
|
$2,140 and over
|
Use Table 3(a) for a SINGLE person on page 45. Also see the Instructions on page 43.
|
|
Page 52
|
Publication 15 (2015)
|
| |
|
$65.00 |
| |
|
$87.00 |
| |
|
$90.00 |
| |
|
Both yield the same tax amount |