1. K-State home
  2. »Human resources
  3. »Current employees
  4. »Pay
  5. »Federal Income Tax Withholding Rates

Human Resources

Federal Income Tax Withholding Rates for 2015

The federal withholding allowance amount is $4,000.00.

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$1,000.00$1,000.00
2. Multiply by 26 to get the annual taxable wagex26x26
 __________________
 $26,000.00$26,000.00
3. Multiply the number of allowances claimed on Form W-4 (also shown on paychecks stubs) by $4000.00.- $4,000.00- $8,000.00
4. Federal withholding tax base (FWTB)$22,000.00$18,000.00

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$2,300.00$0.00 $0.00
$2,300.00$11,525.00$0.00PLUS 10%$2,300.00
$11,525.00$39,750.00$922.50PLUS 15%$11,525.00
$39,750.00$93,050.00$5,156.25PLUS 25%$39,750.00
$93,050.00$191,600.00$18,481.25PLUS 28%$93,050.00
$191,600.00$413,800.00$46,075.25PLUS 33%$191,600.00
$413,800.00$415,500.00$119,401.25PLUS 35%$413,800.00
$415,500.00 $119,996.25PLUS 39.6%$415,500.00

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$8,600.00$0.00 $0.00
$8,600.00$27,050.00$0.00PLUS 10%$8,600.00
$27,050.00$83,500.00$1,845.00PLUS 15%$27,050.00
$83,500.00$159,800.00$10,312.50PLUS 25%$83,500.00
$159,800.00$239,050.00$29,387.50PLUS 28%$159,800.00
$239,050.00$420,100.00$51,577.50PLUS 33%$239,050.00
$420,100.00$473,450.00$111,324.00PLUS 35%$420,100.00
$473,450.00 $129,966.50PLUS 39.6%$473,450.00

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.

HRIS Employee Self Service
Job Opportunities
Pay Dates
Forms