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Kansas State University

Tax Rates Federal Income Tax Withholding

Federal Withholding Tax Rates for 2014

The federal withholding allowance amount is $3,950.00.

Federal withholding tax is computed as follows:

Compute the federal withholding tax Base
Computation Steps Example:
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 wage x26 x26
  _________ _________
  $26,000.00 $26,000.00
3. Multiply the number of allowances claimed on Form W-4 (also shown on paychecks stubs) by $3950.00. - $3950.00 - $7900.00
4. Federal withholding tax base (FWTB) $22,050.00 $18,100.00

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

SINGLE PERSON
WAGES LESS WITHOLDING ALLOWANCE INCOME TAX TO BE WITHHELD
OVER BUT NOT OVER     OF EXCESS OVER
$0.00 $2,250.00 $0.00   $0.00
$2,250.00 $11,325.00 $0.00 PLUS 10% $2,250.00
$11,325.00 $39,150.00 $907.50 PLUS 15% $11,325.00
$39,150.00 $91,600.00 $5,081.25 PLUS 25% $39,150.00
$91,600.00 $188,600.00 $18,193.75 PLUS 28% $91,600.00
$188,600.00 $407,350.00 $45,353.75 PLUS 33% $188,600.00
$407,350.00 $409,000.00 $117,541.25 PLUS 35% $407,350.00
$409,000.00   $118,118.75 PLUS 39.6% $409,000.00

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


MARRIED PERSON
WAGES LESS WITHOLDING ALLOWANCE INCOME TAX TO BE WITHHELD
OVER BUT NOT OVER     OF EXCESS OVER
$0.00 $8,450.00 $0.00   $0.00
$8,450.00 $26,600.00 $0.00 PLUS 10% $8,450.00
$26,600.00 $82,250.00 $1,815.00 PLUS 15% $26,600.00
$82,250.00 $157,300.00 $10,162.50 PLUS 25% $82,250.00
$157,300.00 $235,300.00 $28,925.00 PLUS 28% $157,300.00
$235,300.00 $413,550.00 $50,765.00 PLUS 33% $235,300.00
$413,550.00 $466,050.00 $109,587.50 PLUS 35% $413,550.00
$466,050.00   $127,962.50 PLUS 39.6% $466,050.00

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.