Payroll and Accounting Guides
ezPaycheck Guide ezPaycheck Mac Guide ezPaycheck Features Payroll by State E-File 941 Guide ezAccounting Guide | Tax | Maximum Earnings | Rate |
| Social Security Tax | $176,100.00 | 6.20% for the employee and 6.2% for employer |
| Medicare | Unlimited | 1.45% for employee and employer |
| over $200,000 ($250,000 for married couples filing jointly) | Additional 0.9% for the part in excess of $200,000 in a calendar year. Employee only. |
| If the Adjusted Annual Wage Amount (line 2a) is at least ... | but less than... | The tentative amount to withhold is | Plus this percentage... | of the amount that the Adjusted Annual Wage exceeds |
|---|---|---|---|---|
| Married Filing Jointly | ||||
| $0.00 | $17,100.00 | $0.00 | 0% | $0.00 |
| $17,100.00 | $40,950.00 | $0.00 | 10% | $17,100.00 |
| $40,950.00 | $114,050.00 | $2,385.00 | 12% | $40,950.00 |
| $114,050.00 | $223,800.00 | $11,157.00 | 22% | $114,050.00 |
| $223,800.00 | $411,700.00 | $35,302.00 | 24% | $223,800.00 |
| $411,700.00 | $518,150.00 | $80,398.00 | 32% | $411,700.00 |
| $518,150.00 | $768,700.00 | $114,462.00 | 35% | $518,150.00 |
| $768,700.00 | $0.00 | $202,154.50 | 37% | $768,700.00 |
| Single or Married Filing Separately | ||||
| $0.00 | $6,400.00 | $0.00 | 0% | $0.00 |
| $6,400.00 | $18,325.00 | $0.00 | 10% | $6,400.00 |
| $18,325.00 | $54,875.00 | $1,192.50 | 12% | $18,325.00 |
| $54,875.00 | $109,750.00 | $5,578.50 | 22% | $54,875.00 |
| $109,750.00 | $203,700.00 | $17,651.00 | 24% | $109,750.00 |
| $203,700.00 | $256,925.00 | $40,199.00 | 32% | $203,700.00 |
| $256,925.00 | $632,750.00 | $57,231.00 | 35% | $256,925.00 |
| $632,750.00 | $0.00 | $188,769.80 | 37% | $632,750.00 |
| Head of Household | ||||
| $0.00 | $13,900.00 | $0.00 | 0% | $0.00 |
| $13,900.00 | $30,900.00 | $0.00 | 10% | $13,900.00 |
| $30,900.00 | $78,750.00 | $1,700.00 | 12% | $30,900.00 |
| $78,750.00 | $117,250.00 | $7,442.00 | 22% | $78,750.00 |
| $117,250.00 | $211,200.00 | $15,912.00 | 24% | $117,250.00 |
| $211,200.00 | $264,400.00 | $38,460.00 | 32% | $211,200.00 |
| $264,400.00 | $640,250.00 | $55,484.00 | 35% | $264,400.00 |
| $640,250.00 | $0.00 | $187,031.50 | 37% | $640,250.00 |
| If the Adjusted Annual Wage Amount (line 2a) is at least ... | but less than... | The tentative amount to withhold is | Plus this percentage... | of the amount that the Adjusted Annual Wage exceeds |
|---|---|---|---|---|
| Married Filing Jointly | ||||
| $0.00 | $15,000.00 | $0.00 | 0% | $0.00 |
| $15,000.00 | $26,925.00 | $0.00 | 10% | $15,000.00 |
| $26,925.00 | $63,475.00 | $1,192.50 | 12% | $26,925.00 |
| $63,475.00 | $118,350.00 | $5,578.50 | 22% | $63,475.00 |
| $118,350.00 | $212,300.00 | $17,651.00 | 24% | $118,350.00 |
| $212,300.00 | $265,525.00 | $40,199.00 | 32% | $212,300.00 |
| $265,525.00 | $390,800.00 | $57,231.00 | 35% | $265,525.00 |
| $390,800.00 | $0.00 | $101,077.30 | 37% | $390,800.00 |
| Single or Married Filing Separately | ||||
| $0.00 | $7,500.00 | $0.00 | 0% | $0.00 |
| $7,500.00 | $13,463.00 | $0.00 | 10% | $7,500.00 |
| $13,463.00 | $31,738.00 | $596.30 | 12% | $13,463.00 |
| $31,738.00 | $59,175.00 | $2,789.30 | 22% | $31,738.00 |
| $59,175.00 | $106,150.00 | $8,825.44 | 24% | $59,175.00 |
| $106,150.00 | $132,763.00 | $20,099.44 | 32% | $106,150.00 |
| $132,763.00 | $320,675.00 | $28,615.60 | 35% | $132,763.00 |
| $320,675.00 | $0.00 | $94,384.80 | 37% | $320,675.00 |
| Head of Household | ||||
| $0.00 | $11,250.00 | $0.00 | 0% | $0.00 |
| $11,250.00 | $19,750.00 | $0.00 | 10% | $11,250.00 |
| $19,750.00 | $43,675.00 | $850.00 | 12% | $19,750.00 |
| $43,675.00 | $62,925.00 | $3,721.00 | 22% | $43,675.00 |
| $62,925.00 | $109,900.00 | $7,956.00 | 24% | $62,925.00 |
| $109,900.00 | $136,500.00 | $19,230.00 | 32% | $109,900.00 |
| $136,500.00 | $324,425.00 | $27,742.00 | 35% | $136,500.00 |
| $324,425.00 | $0.00 | $93,515.75 | 37% | $324,425.00 |
How to Calculate Federal Tax Manually 
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Why the federal income tax is not correct| If the Adjusted Annual Wage Amount (line 2a) is at least ... | but less than... | The tentative amount to withhold is | Plus this percentage... | of the amount that the Adjusted Annual Wage exceeds |
|---|---|---|---|---|
| Married Filing Jointly | ||||
| $0.00 | $14,600.00 | $0.00 | 0% | $0.00 |
| $14,600.00 | $26,200.00 | $0.00 | 10% | $14,600.00 |
| $26,200.00 | $61,750.00 | $1,160.00 | 12% | $26,200.00 |
| $61,750.00 | $115,125.00 | $5,426.00 | 22% | $61,750.00 |
| $115,125.00 | $206,550.00 | $17,168.50 | 24% | $115,125.00 |
| $206,550.00 | $258,325.00 | $39,110.50 | 32% | $206,550.00 |
| $258,325.00 | $380,200.00 | $55,678.50 | 35% | $258,325.00 |
| $380,200.00 | add over | $98,334.75 | 37% | $380,200.00 |
| Single or Married Filing Separately | ||||
| $0.00 | $7,300.00 | $0.00 | 0% | $0.00 |
| $7,300.00 | $13,100.00 | $0.00 | 10% | $7,300.00 |
| $13,100.00 | $30,875.00 | $580.00 | 12% | $13,100.00 |
| $30,875.00 | $57,563.00 | $2,713.00 | 22% | $30,875.00 |
| $57,563.00 | $103,275.00 | $8,584.36 | 24% | $57,563.00 |
| $103,275.00 | $129,163.00 | $19,555.24 | 32% | $103,275.00 |
| $129,163.00 | $311,975.00 | $27,839.40 | 35% | $129,163.00 |
| $311,975.00 | add over | $91,823.60 | 37% | $311,975.00 |
| Head of Household | ||||
| $0.00 | $10,950.00 | $0.00 | 0% | $0.00 |
| $10,950.00 | $19,225.00 | $0.00 | 10% | $10,950.00 |
| $19,225.00 | $42,500.00 | $827.50 | 12% | $19,225.00 |
| $42,500.00 | $61,200.00 | $3,620.50 | 22% | $42,500.00 |
| $61,200.00 | $106,925.00 | $7,734.50 | 24% | $61,200.00 |
| $106,925.00 | $132,800.00 | $18,708.50 | 32% | $106,925.00 |
| $132,800.00 | $315,625.00 | $26,988.50 | 35% | $132,800.00 |
| $315,625.00 | add over | $90,977.25 | 37% | $315,625.00 |