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Acceptable Exemption Form: |
W-4 |
Basis for Withholding: |
Federal Exemptions |
Acceptable Exemption Data: |
S, M/Number of Allowances |
TSP Deferred: |
Yes |
Special Coding: |
None |
Additional Information: |
Single or Head of Household will both elect Single (S) marital status on line 3 of Form W-4. |
Additional Resources: |
Withholding Formula 
(Effective Pay Period 25, 2013)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
- Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
- Determine the exemption allowance by applying the following guideline. Subtract this amount from the annual wages to obtain the taxable income.
Exemption Allowance =
$3,950 x Number of Exemptions
- Apply the taxable income computed in step 5 to the following table to determine the Federal income tax withholding.
Tax Withholding Table
Single or Head of Household
If the Amount of
Taxable Income Is:The Amount of Federal Income
Tax Withholding Should Be:Not more than
$2,250$0
Over:
But Not Over:
Of Excess Over:
$
2,25011,325
0
plus
10.0%
2,250
11,325
39,150
907.50
plus
15.0%
11,325
39,150
91,600
5,081.25
plus
25.0%
39,150
91,600
188,600
18,193.75
plus
28.0%
91,600
188,600
407,350
45,353.75
plus
33.0%
188,600
407,350
409,000
117,541.25
plus
35.0%
407,350
409,000
and over
118,118.75
plus
39.6%
409,000
Tax Withholding Table
Married
If the Amount of
Taxable Income Is:The Amount of Federal Income
Tax Withholding Should Be:Not more than
$8,450$0
Over:
But Not Over:
Of Excess Over:
$
8,45026,600
0
plus
10.0%
8,450
26,600
82,250
1,815.00
plus
15.0%
26,600
82,250
157,300
10,162.50
plus
25.0%
82,250
157,300
235,300
28,925.00
plus
28.0%
157,300
235,300
413,550
50,765.00
plus
33.0%
235,300
413,550
466,050
109,587.50
plus
35.0%
413,550
466,050
and over
127,962.50
plus
39.6%
466,050
- Divide the annual Federal income tax withholding by 26 to obtain the biweekly Federal income tax withholding.