# Kansas State University

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## Human Capital Services

### Federal Withholding Rates for 2018

The federal withholding allowance amount is \$4,150.

You can use Modeling My Paycheck (Excel) or the Paycheck Calculator from paycheckcity.com to figure your withholding, or Federal withholding tax is computed as follows:

Compute the federal withholding tax Base
Computation StepsExample:
Single & One Allowance
Example:
Married & Two Allowances
1. Biweekly gross salary less tax sheltered amounts\$1,000\$1,000
2. Multiply by 26 to get the annual taxable wagex26x26
__________________
\$26,000\$26,000
3. Multiply the number of allowances claimed on Form W-4 (also shown on paychecks stubs) by \$4050.00.- \$4,150- \$8,300
4. Federal withholding tax base (FWTB)\$21,850\$17,700

Using the federal withholding tax base (FWTB) determined in the table above, compute the federal withholding tax from one of the following tables.

Income Tax to be Withheld for a Single Person
Wages Less Withholding AllowanceIncome Tax to be Withheld
OverBut Not Over  Of Excess Over
\$0.00\$3,700.00\$0.00 \$0.00
\$3,700.00\$13,225.00\$0.00PLUS 10%\$3,700.00
\$13,225.00\$42,400.00\$952.50PLUS 12%\$13,225.00
\$42,400.00\$86,200.00\$4,453.50PLUS 22%\$42,400.00
\$86,200.00\$161,200.00\$14,089.50PLUS 24%\$86,200.00
\$161,200.00\$203,700.00\$32,089.50PLUS 32%\$161,200.00
\$203,700.00\$503,700.00\$45,689.50PLUS 35%\$203,700.00
\$503,700.00 \$150,689.50PLUS 37%\$503,700.00

Divide the result by 26 to obtain the amount of federal tax to be withheld from the paycheck each pay period.

Income Tax to be Withheld for a Married Person
Wages Less Withholding AllowanceIncome Tax to be Withheld
OverBut Not Over  Of Excess Over
\$0.00\$11,550.00\$0.00 \$0.00
\$11,550.00\$30,600.00\$0.00PLUS 10%\$11,550.00
\$30,600.00\$88,950.00\$1,905.00PLUS 12%\$30,600.00
\$88,950.00\$176,550.00\$8,907.00PLUS 22%\$88,950.00
\$176,550.00\$326,550.00\$28,179.00PLUS 24%\$176,550.00
\$326,550.00\$411,550.00\$64,179.00PLUS 32%\$326,550.00
\$411,550.00\$611,550.00\$91,379.00PLUS 35%\$411,550.00
\$611,550.00 \$161,379.00PLUS 37%\$611,550.00

Divide the result by 26 to obtain the amount of federal tax to be withheld from each paycheck each pay period.

Tax Shelter amounts include TSA retirement (Board of Regents Retirement Plan), KPERS deduction, voluntary TSA contribution, Kansas deferred compensation deduction, employee premiums for non-taxable group health insurance, KanElect flexible spending account deductions, and pre-tax parking.