Solution and Explanation:
1) Patrick patrone
Single and 2 allowances [tex]=\$ 925-\$ 155.80-\$ 155.80=\$ 613.40[/tex]
It falls under the category of Over $509 but under $1,631
The amount of income tax that he withholds is $36.70 + 12% of excess over $509
[tex]\$ 36.70+12 \%(\$ 613.40-\$ 509)=\$ 36.70+12 \% \text { of } \$ 104.40=\$ 36.70+\$ 12.53=\$ 49.23[/tex]
The amount to withhold for Federal income tax is $49.23.
2) Carson Leno, married and 4 allowances
= $1,195 - $155.80 - $155.80 - $155.80 - $155.80 = $571.80
The wages falls under the category of Over $444 but under $1,177.
The amount of income tax that he withholds is $0 + 10% of excess over $444.
[tex]\$ 0+10 \%(\$ 571.80-\$ 444)=\$ 0+10 \% \text { of } \$ 127.20=\$ 0+\$ 12.72=\$ 12.72[/tex]
The amount to withhold for Federal income tax is $12.72
3) Carli lintz single, zero allowances and wages is $700.
$700 - $0 = $700 (zero allowance)
The wages falls under the category of Over $509 but under $1631.
The amount of income tax to withhold is $36.70 + 12% of excess over $509
[tex]\$ 36.70+12 \%(\$ 700-\$ 509)=\$ 36.70+12 \% \text { of } \$ 191 .=\$ 36.70+\$ 22.92=\$ 59.62[/tex]
The amount to withhold for Federal income tax is $59.62.
4) Gene hartz. Single, 1 allowance and $2,500 wages.
$2,500 - $155.80 = $2,348.20
The wages fall under the category of Over $1,631 but under $3,315
The amount of income tax to withhold is $171.34 + 22 % of excess of $1,631 [tex]\begin{aligned}&\$ 171.34+22 \%(\$ 2348.20-\$ 1631)=\$ 171.34+22 \% \text { of } \$ 717.20 .=\$ 174.34+\$ 157.78=\\&\$ 332.12\end{aligned}[/tex]The amount for Federal income tax is $332.12
5) Mollie Parmer. Married, 2 allowances and wages is $3,600
[tex]\$ 3,600-\$ 155.80-\$ 155.80=\$ 3,288.40[/tex]
The wages falls under the category of Over $1,177 but under $3,421
The amount of income tax to withhold is [tex]$\$ 73.30+12 \%$ of excess over $\$ 1,177$[/tex] [tex]\begin{aligned}&\$ 73.30+12 \% \text { of }(\$ 3,288.40-\$ 1,177) .=\$ 73.30+12 \% \text { of } \$ 2,111.40 .=\$ 73.30+\$ 253.37=\\&\$ 326.67\end{aligned}[/tex]The amount for Federal income tax is $326.67.
NOTE : - the withholding allowance is deducted from the wages, the amount of single allowance is $155.80.
