Payroll Office
Federal Income Tax Withholding
2009 Federal Income Single Tax Table:
|
Single Tax Individual - Monthly Table (including Head of Household, Effective 4/1/2009) |
|||
| If the amount of wages
is: (after subtracting withholding allowances) |
The amount of income tax to withhold is: | ||
| Not over $598 | $0.00 | ||
| Over - | But not over- | Tax plus (+) tax rate on Excess | Of Excess over- |
| $598 | $867 | 10% | $598 |
| $867 | $3,017 | $26.90 plus 15% | $867 |
| $3,017 | $5,544 | $349.40 plus 25% | $3,017 |
| $5,544 | $14,467 | $981.15 plus 28% | $5,544 |
| $14,467 | $31,250 | $3,479.56 plus 33% | $14,467 |
| $31,250 | No Limit | $9,017.95 plus 35% | $31,250 |
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 $598 to their Taxable Gross amount. This amount is added to the first check produced in a month.
2. From Taxable Gross, subtract $304.17 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.