Question

Merry Soy, married, earns a weekly salary of $830 and claims one withholding allowance. By the percentage method, how much income tax will be withheld?

Answer 1

First, for a weekly salary, one withholding allowance is 77.90$.

Subtract this amount from the salary: 830 - 77.90 = 752.1 $. This is the amount subject to withholding.

Look at the tables, you can find it at this address:
http://www.opers.ok.gov/Websites/opers/images/pdfs/2016-Fed-Tax-Tables.pdf
Search for the weekly payroll period for a married person. 
The amount subject to withholding is between 521 and 1613$, which means that the income tax to withhold is: 35.70$ + 15% of excess over $521

Therefore, calculate the excess: 752.1 - 521 = 231.1$
Now, calculate the percentage: 231.1 × 15 ÷ 100 = 34.67$

The total amount of income tax to withhold is: 35.70 + 34.67 = 70.37$