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Tax Table - Federal Income 2013
Summary: Use this table along with the Federal Instructions to determine the amount of federal income taxes that will be withheld.

Published: 2013.03.25

Withholding Instructions | Federal Withholding Tax Table | Flat Tax Rate 

Federal Withholding Instructions

How to Calculate Federal Income Tax Withholding for 2013 

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 (see Related Information).

Example:  A married employee is paid $4,750 gross each month. The employee has $800 of tax deferred deductions. The employee's marital status is single and she claims 3 allowances on the W-4 form. The federal income tax is calculated as follows:

Calculation of Federal Withholding Tax Based on 2013 Tax Information 
Step 1:  Determine
taxable
income.
A.  Gross Earnings 4,750.00
B.  Less tax deferred deductions (see note below for list of tax deferred deductions) -800.00
C.  Taxable Income 3950.00
Step 2:
Determine
value of
allowances.
D.  The value of one allowance (See Federal Tax Table for amount) 325.00  
E.  The number of allowances on W-4 Form 3  
F.  Multiply D by E -975.00
Step 3: Determine tax table income. G.  Income subject to Withholding (subtract F from C)

2975.00

Step 4:  Calculate federal withholding. H.  Determine Payroll Period: Monthly
I.  Determine W-4 marital status: Single
J.  Determine appropriate tax table section: Monthly Payroll Period/Single Person
K.  Find the appropriate range by comparing the Taxable Income (G) to the ranges of the tax table section determined (J). For this example, the taxable income is between the range of "$927 but not over $3204."
L.  List the income subject to withholding (G)

2975.00

 
M.  Subtract the lower value of the appropriate range (see K).  This is called the marginal income  -927.00  
N.  Difference 2048.00  
O.  List tax rate 15%  
P.  Multiply N by O   307.20
Q.  Add the tax amount on the marginal income of taxable income.  In this example, the tax amount on $2,038 is ...   74.40
R. Total federal tax withholdings (add P and Q)   381.60


Note:
 Tax deferred deductions can include DCP-REG, DCP-CAS, 403b, 457(b), DEPCARE, pretaxed parking, pretaxed vanpool deduction, HFSA and employee-paid health insurance.

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Federal Withholding Tax Table for Wages Paid January 1, 2013 and After 

Employees Taxable Income

  • Biweekly Employees Allowance: Gross less (number of allowances per W-4 form x $150.00).
  • Monthly Employees Allowance: Gross less (number of allowances per W-4 form x $325.00).
Biweekly Payroll Period Monthly Payroll Period
Single Persons Single Persons
If Taxable Income Is... Computed Tax Is... If Taxable Income Is... Computed Tax Is...

Over

But Not Over

The total of this column plus»

The % in this column times»

The amount over (Taxable income less the amount in this column)

Over But Not Over The total of this column plus» The % in this column times» The amount over (Taxable income less the amount in this column)
0 85 No Tax Withheld  0 183 No Tax Withheld
85 428 0 10% 85 183 927 0 10% 183
428 1,479 34.30 15% 428 927 3,204 74.40 15% 927
1,479 3,463 191.95 25% 1,479 3,204 7,504 415.95 25% 3,204
3,463 7,133 687.95 28% 3,463 7,504 15,454 1,490.95 28% 7,504
7,133 15,406 1,715.55 33% 7,133 15,454 33,379 3,716.95 33% 15,454
15,406 15,469 4,445.64 35% 15,406 33,379 33,517 9,632.20 35% 33,379
15,469 Over 4,467.69 39.6% 15,469 33,517 Over 9,680.50 39.6% 33,517
Married Persons Married Persons
If Taxable Income Is... Computed Tax Is... If Taxable Income Is... Computed Tax Is...
Over

But Not Over

The total of this column plus»

The % in this column times»

The amount over (Taxable income less the amount in this column)

Over

But Not Over

The total of this column plus»

The % in this column times»

The amount over (Taxable income less the amount in this column)

0 319 No Tax Withheld 0 692 No Tax Withheld
319 1,006 0 10% 319 692 2,179 0 10% 692
1,006 3,108 68.70 15% 1,006 2,179 6,733 148.70 15% 2,179
3,108 5,950 384.00 25% 3,108 6,733 12,892 831.80 25% 6,733
5,950 8,898 1,094.50 28% 5,950 12,892 19,279 2,371.55 28% 12,892
8,898 15,640 1,919.94 33% 8,898 19,279 33,888 4,159.91 33% 19,279
15,640 17,627 4,144.80 35% 15,640 33,888 38,192 8,980.88 35% 33,888
17,627 Over  4,840.25 39.6% 17,627 38,192 Over  10,487.28 39.6% 38,192

Flat Tax Rate

  • Optional Supplemental Flat Tax Rate (for wages under $1,000,000.00 paid in the current calendar year) is 25% for Federal and 6.6% for the State of California.
  • Supplemental Flat Tax Rate (for wages over $1,000,000.00 paid in the current calendar year) is 39.6% 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 2013 is $113,700. The Social Security rate increased to 6.2% for 2013.

Medicare: For wages up to $200,000.00, the 2013 rate is 1.45%. For wages over $200,000.00, the 2013 rate is 2.35%. This is new for 2013.

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Payroll Services Tax Team
Phone: (310) 794-8726 | Fax: (310) 794-8751 | Mail Code: 141648

Address
10920 Wilshire Boulevard, Suite 620
Los Angeles, CA 90024-6505
  Office Hours
Monday – Friday 7:30 a.m. to 3 p.m.
Saturday & Sunday Closed

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