Federal Withholding Tax Table for Wages Paid January 1, 2012 and After
Biweekly Payroll Period
Monthly Payroll Period
Single Persons
If Taxable Income Is...
Over
Single Persons
Computed Tax Is...
But Not
Over
Computed Tax Is...
If Taxable Income Is...
The total of The % in
Amount
this column this column Over
(Taxable
plus »
times »
Over
But Not
Over
The total of The % in
Amount
this column this column Over
(Taxable
plus »
times »
income less
amount in this
column)
0
83
income less
amount in this
column)
No Tax Withheld
0
610
No Tax Withheld
83
417
0
10%
83
179.00
904
0
10.00%
179
417
1,442
33.40
15%
417
904.00
3,125
72.50
15.00%
904
1,442
3,377
187.15
25%
1,442
3,125.00
7,317
405.65
25.00%
3,125
3,377
6,954
670.90
28%
3,377
7,317.00
15,067
1,453.65
28.00%
7,317
6,954
15,019
1,672.46
33%
6,954
15,067.00
32,542
3,623.65
33.00%
15,067
15,019
Over
4,333.91
35%
15,019
32,542.00
Over
9,390.40
35.00%
32,542
Married Persons
If Taxable Income Is...
Over
But Not
Over
Married Persons
Computed Tax Is...
If Taxable Income Is...
The total of The % in
Amount
this column this column Over
(Taxable
plus »
times »
Over
But Not
Over
Computed Tax Is...
The total of The % in
Amount
this column this column Over
(Taxable
plus »
times »
income less
amount in this
column)
0
312
No Tax Withheld
312
981
0
10%
312
income less
amount in this
column)
0
675
675
2,125
No Tax Withheld
0
10%
675
981
3,031
66.90
15%
981
2,125
6,567
145.00
15%
2,125
3,031
5,800
374.40
25%
3,031
6,567
12,567
811.30
25%
6,567
5,800
8,675
1,066.65
28%
5,800
12,567
18,796
2311.30
28%
12,567
8,675
15,248
1,871.65
33%
8,675
18,796
33,038
4055.42
33%
18,796
15,248
Over
4,040.74
35%
15,248
33,038
Over
8755.28
35%
33,038
Employees Taxable Income


Biweekly Employees Allowance: Gross less (number of allowances per W-4 form x $146.15).
Monthly Employees Allowance: Gross less (number of allowances per W-4 form x $316.67).
Flat Tax Rate


Supplemental Flat Tax Rate is 25% for Federal and 6.6% for the State of California.
Bonus Flat Tax Rate is 25% for Federal and 10.23% for the State of California.
Social Security (FICA): The Social Security wage base for 2012 is $110,100. There is no wage
base limit for Medicare. The EMPLOYEE tax rate for Social Security (OASDI) is 4.2% through
December, 2012. The EMPLOYER tax rate for Social Security remains unchanged at 6.2%. The
total tax rate for employees and employers for 2012 is 10.4% through December, 2012 The
Medicare (hospital insurance) remains unchanged at 1.45% for employers/employees.
Tax Table - Federal Instructions
How to Calculate Federal Income Tax Withholding for 2012
Steps to calculate federal withholding taxes are shown in the example below. You may also
calculate your tax withholding by going to At Your Service Online
(http://blink.ucsd.edu/HR/benefits/AYSO/ ).
Example: A married employee is paid $4,750 gross each month. The employee has $800 of tax
deferred deductions. The employee claims single marital status and 3 withholding allowances on
the W-4 form. The federal income tax is calculated as follows:
Calculation of Federal Withholding Tax Based on 2011 Tax Information Step 1: Determine
Taxable
Income
Step 2:
Determine
Value of
Allowances
A. Gross Earnings
4750.00
B. Less tax deferred deductions (see note below for list of tax deferred
deductions)
-800.00
C. Taxable Income
D. The value of one allowance (See Federal Tax Table for
amount)
E. The number of allowances on W-4 Form
3950.00
316.67
3
F. Multiply D by E
-950.01
Step 3:
G. Income subject to Withholding (subtract F from C)
2999.99
Determine
tax table
income.
Step 4: H. Determine Payroll Period: Monthly
Calculate
I. Determine W-4 marital status: Single
federal
withholding.
J. Determine appropriate tax table section: Monthly Payroll Period/Single Person
K. Find the appropriate range by comparing the Tax Table Income (G) to the ranges of the
tax table section determined (J). For this example, the income of $2999.99 is between the
range of "$904 but not over $3125."
L. List the income subject to withholding (G)
2999.99
M. Subtract the lower value of the appropriate range (see K). This
is called the marginal income
N. Difference
-904.00
O. List tax rate
P. Multiply N by O
Q. Add the tax amount on the marginal income of taxable income. In this example, the tax amount on $2,038 is ...
R. Total federal tax withholdings (add P and Q)
2095.99
15%
314.40
72.50
386.90
Note: Tax deferred deductions can include UCRP, DCP-CAS, 403b, 457(b), DEPCARE, pre-taxed
parking, pre-taxed vanpool deduction, HFSA and employee-paid health.