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Tax Calculation Information - 2008

 

Below are a few tools to help employees calculate approximate tax liability and to determine personal withholding amounts.  These tools are designed to provide estimations only.  For the most accurate tax liability and/or assistance in computing personal income tax, consult a professional tax advisor.

IRS Federal Tax Withholding Information

Payroll Tax Calculation Tables

Semi-Monthly Federal Withholding Table
Bi-Weekly Federal Withholding Table
Michigan Withholding
Social Security (FICA) Withholding

Semi-Monthly Federal Withholding Table

To determine federal tax withholding, subtract $145.83 for each exemption claimed, from taxable gross - fed on the CMU earnings statement.  Use the remaining amount to locate the appropriate range in the applicable table below and calculate the withholding amount.

Wages subject to tax................................Income tax to be withheld

Single Person -- Including head of household

  • Not over $110..................................$0
  • Over $110 but not over $429..............10% of excess over $110
  • Over $429 but not over $1,415...........$31.90 plus 15% of excess over $429
  • Over $1,415 but not over $3,322.........$179.80 plus 25% of excess over $1,415
  • Over $3,322 but not over $6,938.........$656.55 plus 28% of excess over $3,322
  • Over $6,938 but not over $14,985.......$1,669.03 plus 33% of excess over $6,938
  • Over $14,985...................................$4,324.54 plus 35% of excess over $14,985

Married Person

  • Not over $333...................................$0
  • Over $333 but not over $981...............10% of excess over $333
  • Over $981 but not over $3,006.............$64.80 plus 15% of excess over $981
  • Over $3,006 but not over $5,744..........$368.55 plus 25% of excess over $3,006
  • Over $5,744 but not over $8,654..........$1,053.05 plus 28% of excess over $5,744
  • Over $8,654 but not over $15,213........$1,867.85 plus 33% of excess over $8,654
  • Over $15,213....................................$4,032.32 plus 35% of excess over $15,213

Bi-Weekly Federal Withholding Table

To determine federal tax withholding, subtract $134.62 for each exemption claimed, from taxable gross - fed on the CMU earnings statement.  Use the remaining amount to locate the appropriate range in the applicable table below and calculate the withholding amount.

Wages subject to tax................................Income tax to be withheld

Single Person -- Including head of household

  • Not over $102..................................$0
  • Over $102 but not over $396..............10% of excess over $102
  • Over $396 but not over $1,306...........$29.40 plus 15% of excess over $396
  • Over $1,306 but not over $3,066.........$165.90 plus 25% of excess over $1,306
  • Over $3,066 but not over $6,404.........$605.90 plus 28% of excess over $3,066
  • Over $6,404 but not over $13,833.......$1,540.54 plus 33% of excess over $6,404
  • Over $13,833...................................$3,992.11 plus 35% of excess over $13,833

Married Person

  • Not over $308...................................$0
  • Over $308 but not over $906...............10% of excess over $308
  • Over $906 but not over $2,775............$59.80 plus 15% of excess over $906
  • Over $2,775 but not over $5,302..........$340.15 plus 25% of excess over $2,775
  • Over $5,302 but not over $7,988..........$971.90 plus 28% of excess over $5,302
  • Over $7,988 but not over $14,042........$1,723.98 plus 33% of excess over $7,988
  • Over $14,042....................................$3,721.80 plus 35% of excess over $14,042

Michigan Tax Withholding

Employees paid semi-monthly--Subtract $145.83 for each exemption claimed, from the taxable gross - fed on the CMU earnings statement. The remainder is subject to withholding at the rate of 4.35%.

Employees paid bi-weekly--Subtract $134.62 for each exemption claimed, from the taxable gross - fed on the CMU earnings statement. The remainder is subject to withholding at the rate of 4.35%.

Social Security (FICA) Withholding

The 2001 Social Security (FICA) tax contains two parts. The Social Security (Old Age, Survivors, and Disability Insurance) FICA tax is based on the first $102,000 paid at the rate of 6.2% with a maximum amount withheld of $6324.00. The Medicare (Medical Hospital Insurance) FICA tax is based on all earnings paid, at the rate of 1.45%. (There is no limit on the Medicare FICA gross; The limit being eliminated as part of the Omnibus Budget Reduction Act of 1993).  To determine withholding, add back all pre-tax retirement deductions** to taxable gross - fed on the CMU earnings statement and multiply by the respective percentage for each portion of FICA.

**(Tax deferred retirement amounts are not excludable from FICA tax.)