Question

find the federal withholding tax for the following employee. use the wage bracket method.
employee: safron, i.
weekly earnings: $855
married?: y
filing jointly: n
head of household: n/a
click the icon to view the weekly table for the wage bracket method.
the federal withholding tax is $\square$. (type a whole number.)
wage bracket method table for weekly payroll period is shown, with columns for adjusted wage amount (at least, but less than), married filing jointly, head of household, single or married filing separately withholding amounts

Explanation:

Step1: Identify Filing Status

Employee is married, filing not jointly (so "Single or Married Filing Separately" column? Wait, no: the table has "Married Filing Jointly", "Head of Household", "Single or Married Filing Separately". The employee is married (Y), filing jointly (N), so Single or Married Filing Separately? Wait, no, let's check the weekly earnings: $855.

Step2: Find Wage Bracket

Look at the "At least" and "But less than" columns. For $855, find the row where "At least" ≤ 855 < "But less than". Looking at the table: the last few rows. Wait, the table rows: let's list the relevant rows for "Single or Married Filing Separately" (since filing jointly is N, head of household N/A). Wait, no, the employee is married (Y), filing jointly (N) – so "Single or Married Filing Separately"? Wait, maybe I misread. Wait, the employee's details: Married? Y, Filing Jointly? N, Head of Household? N/A. So the filing status is "Single or Married Filing Separately". Now, weekly earnings $855.

Looking at the table:

Find the row where "At least" ≤ 855 < "But less than". Let's check the rows:

Looking at the table, the row with "At least" $845, "But less than" $855? Wait, no, the last rows:

Wait, the table has:

...

$845 $855: Married Filing Jointly: $32, Head of Household: $48, Single or Married Filing Separately: $66

Then $855 $865: Married Filing Jointly: $33, Head of Household: $49, Single or Married Filing Separately: $67

Wait, the employee's weekly earnings is $855. So "At least" $855, "But less than" $865? Wait, no: the "At least" and "But less than" columns. Wait, the first column is "At least", second "But less than". So for $855, we need to find the row where "At least" ≤ 855 < "But less than". Wait, $855 is equal to "At least" $855? Wait, the last row shown: "At least" $855, "But less than" $865. Then, for "Single or Married Filing Separately" column, the withholding amount is $67? Wait, no, wait the table:

Wait, let's re-express the table rows (for Single or Married Filing Separately column):

Row: At least $665, But less than $675: $44

$675 - $685: $45

$685 - $695: $47

$695 - $705: $49

$705 - $715: $49

$715 - $725: $50

$725 - $735: $51

$735 - $745: $53

$745 - $755: $54

$755 - $765: $55

$765 - $775: $56

$775 - $785: $57

$785 - $795: $58

$795 - $805: $60

$805 - $815: $61

$815 - $825: $62

$825 - $835: $63

$835 - $845: $65

$845 - $855: $66

$855 - $865: $67

Ah, so $855 is in the row where "At least" $855, "But less than" $865. Now, the filing status: the employee is married (Y), filing jointly (N), so "Single or Married Filing Separately" column. So the withholding amount for that row is $67? Wait, no, wait the employee's filing status: wait, maybe I made a mistake. Wait, the employee is married (Y), filing jointly (N) – so is it "Single or Married Filing Separately"? Or is "Married Filing Separately" considered as "Single or Married Filing Separately"?

Wait, let's recheck the employee's details: Married? Y, Filing Jointly? N. So filing status is "Married Filing Separately", which is under "Single or Married Filing Separately" in the table.

Now, weekly earnings $855. So the row where "At least" is $855, "But less than" is $865. In that row, the "Single or Married Filing Separately" column has $67? Wait, no, looking at the table:

Wait, the table row for $855 (At least) and $865 (But less than):

Married Filing Jointly: $33

Head of Household: $49

Single or Married Filing Separately: $67

Wait, but let's confirm. Wait, the employee's weekly earnings is $855. So we use the row where "At least" ≤ 855 < "But less than". So $855 is in the row with "At least" $855 and "But less than" $865. Therefore, the withholding amount for "Single or Married Filing Separately" is $67? Wait, no, maybe I messed up the filing status. Wait, maybe the employee is "Married Filing Separately" but the table's "Single or Married Filing Separately" includes married filing separately. So yes.

Wait, but let's check again. Wait, the first row: At least $665, But less than $675: Single or Married Filing Separately: $44

Then each $10 increment, the tax increases by $1 or $2? Wait, from $845-$855: Single or Married Filing Separately: $66

$855-$865: $67

So $855 is in the $855-$865 bracket. So the withholding tax is $67? Wait, but let's check the married filing jointly column. Wait, no, the employee is not filing jointly, so not that column.

Wait, maybe I made a mistake in the filing status. Wait, the employee is married (Y), filing jointly (N) – so "Married Filing Separately", which is grouped with "Single" in the table as "Single or Married Filing Separately".

Therefore, the withholding tax is $67? Wait, but let's check again. Wait, the table:

Looking at the table, the row where "At least" is $855 and "But less than" is $865:

Single or Married Filing Separately: $67.

Yes, that makes sense. So the federal withholding tax is $67.

Wait, but let's confirm with the wage bracket method. The wage bracket method for weekly payroll: for a married employee filing separately (or single), weekly earnings $855.

Looking up the table, the correct row is $855 - $865, Single or Married Filing Separately: $67.

So the federal withholding tax is $67.

Answer:

67