Federal income tax withholding

Federal income tax withholding

1. Obj. 2

Example Exercise 11-2

Tam Worldly’s weekly gross earnings for the present week were $2,000. Worldly has two exemptions. Using the wage bracket withholding table in  Exhibit 2  with a $75 standard withholding allowance for each exemption, what is Worldly’s federal income tax withholding?

PE 11-2B

Federal income tax withholding

1. Obj. 2

Example Exercise 11-2

Marsha Mellow’s weekly gross earnings for the present week were $1,250. Mellow has one exemption. Using the wage bracket withholding table in  Exhibit 2  with a $75 standard withholding allowance for each exemption, what is Mellow’s federal income tax withholding?

PE 11-3A

Employee net pay

1. Obj. 2

Example Exercise 11-3

Tam Worldly’s weekly gross earnings for the week ended April 22 were $2,000, and her federal income tax withholding was $372.02. Assuming that the social security rate is 6% and Medicare is 1.5% of all earnings, what is Worldly’s net pay?

PE 11-3B

Employee net pay

1. Obj. 2

Example Exercise 11-3

Marsha Mellow’s weekly gross earnings for the week ended May 23 were $1,250, and her federal income tax withholding was $201.65. Assuming that the social security rate is 6% and Medicare is 1.5% of all earnings, what is Mellow’s net pay?

PE 11-4A

Journalize period payroll

1. Obj. 3

Example Exercise 11-4

The payroll register of Ruggerio Co. indicates $10,500 of social security withheld and $2,625 of Medicare tax withheld on total salaries of $175,000 for the period. Federal withholding for the period totaled $34,650.

Provide the journal entry for the period’s payroll.

PE 11-4B

Journalize period payroll

1. Obj. 3

Example Exercise 11-4

The payroll register of Longboat Co. indicates $5,400 of social security withheld and $1,350 of Medicare tax withheld on total salaries of $90,000 for the period. Retirement savings withheld from employee paychecks were $5,400 for the period. Federal withholding for the period totaled $17,820.

Provide the journal entry for the period’s payroll.

 

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