Payroll Office
2011 Federal Income Tax Table - Single Status
|
Monthly Table (including Head of Household, effective 1/1/2011) |
|||
|---|---|---|---|
If the amount of wages is (after subtracting withholding allowances): |
Then the amount of income tax to withhold is: |
||
Not over $175 |
$0.00 |
||
Over |
But not over | Tax plus (+) tax rate on Excess |
Of Excess over |
$175 |
$883 |
10% |
$175 |
$883 |
$3,050 |
$70.80 plus 15% |
$883 |
$3,050 |
$7,142 |
$395.85 plus 25% |
$3,050 |
$7,142 |
$14,708 |
$1,418.85 plus 28% |
$7,142 |
$14,708 |
$31,771 |
$3,537.33 plus 33% |
$14,708 |
$31,771 |
no limit |
$9,168.12 plus 35% |
$31,771 |
Tax Table Instructions:
1. Locate your Taxable Gross at the bottom of the second column on the far right side of your Earning Statement.
Note (a): With the exception of India, Non-Resident Alien Taxation status employees should add an additional $175.00 to their Taxable Gross amount. This amount is added to the first check produced in a month.
2. From Taxable Gross, subtract $308.33 for each allowance claimed on My Check Profile (from Form W-4).
3. Apply the amount calculated from Step 2 to the appropriate tax table and tax bracket (row), and apply the withholding formula, "Tax plus tax rate on Excess" column.
Note (b): If claiming "Married but withhold at higher rate", use table "Single Tax Individual.
4. If "Additional Withholding" has been completed, the tax amount is first calculated (steps 1 -3). The Additional Withholding amount entered on Line 6 of Form W-4 is added to the calculated tax amount. The Additional Withholding amount is added only once per month to the first check produced.
Note (c): All encumbered (Monthly) checks paying for the same month (pay period) will be added together for tax purposes regardless if processed in separate pay periods.
Note (d): All unencumbered (Hourly) checks with a date in the same month will be taxed together regardless of the pay period. They will also be added to any encumbered payments with a check date in the same month. Exceptions include Termination Vacation payout and award type payments.
Note (e): Changes to withholding status made during the month will be applied to all payments that are taxed together (as described in (c) & (d)) for that that month. This will occur if a previous payment has already been taxed with a different withholding status.