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Payroll Office

2014 Federal Income Tax Table - Single Status

 

Monthly Table
(including Head of Household, effective 1/1/2014)

If the amount of wages is (after subtracting withholding allowances):

Then the amount of income tax to withhold is:

Not over $188

$0.00

Over

But not over

Tax plus (+) tax rate on Excess

Of Excess over

$188

$944

10%

$188

$944

$3,263

$75.60 plus 15%

$944

$3,263

$7,633

$423.45 plus 25%

$3,263

$7,633

$15,717

$1.515.95 plus 28%

$7,633

$15,717

$33,946

$3,779.47 plus 33%

$15,717

$33,946

$34,083

$9,795.04 plus 35%

$33,946

$34,083

 no limit

$9,842.99plus 39.6%

$34,083

 

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 $187.50 to their Taxable Gross amount. This amount is added to the first check produced in a month.

2. From Taxable Gross, subtract $329.20 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.

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