Payroll Accounting 2019 5Th Edition Landin Test Bank Full Chapter PDF

Payroll Accounting 2019 5th Edition
Landin Test Bank

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Payroll Accounting 2019, 5e (Landin)
Chapter 5 Employee Net Pay and Pay Methods
1) Computation of net pay involves deducting mandatory and voluntary deductions from gross
pay.
Answer: TRUE
Difficulty: 1 Easy
Topic: Compute Employee Net Pay
Learning Objective: 05-01 Compute Employee Net Pay
Bloom's: Understand
AACSB: Reflective Thinking
Accessibility: Keyboard Navigation
2) Federal income tax, Medicare tax, and Social Security tax amounts withheld from employee
pay are computed based on gross pay, less pre-tax deductions, and deducted to arrive at net pay.
Answer: TRUE
Difficulty: 1 Easy
Bloom's: Understand
3) The amount of federal income tax withheld decreases as the number of allowances increases.
Answer: TRUE
Difficulty: 1 Easy
Topic: Determine Federal Income Tax Withholding Amounts
Learning Objective: 05-02 Determine Federal Income Tax Withholding Amounts
Bloom's: Understand
4) The wage-bracket of determining federal tax withholding yields more accurate amounts than
the percentage method.
Answer: FALSE
Explanation: The percentage method yields more accurate results because the wage-bracket
tables are rounded to the dollar.
Difficulty: 1 Easy
Bloom's: Understand
1
Copyright © 2019 McGraw-Hill Education. All rights reserved.
No reproduction or distribution without the prior written consent of McGraw-Hill Education.
5) Social Security tax has a wage base, which is the minimum amount an employee must earn
before they will have the Social Security tax deduction.
Answer: FALSE
Explanation: The Social Security tax wage base is the maximum salary amount for which the
tax may be deducted.
Difficulty: 1 Easy
Topic: Compute Social Security and Medicare Tax Withholding
Learning Objective: 05-03 Compute Social Security and Medicare Tax Withholding
Bloom's: Understand
6) The regular Medicare tax deduction is 1.45% for employee and employer and must be paid by
all employees.
Answer: TRUE
Difficulty: 1 Easy
Bloom's: Understand
7) A firm has headquarters in Indiana, but has offices in California and Utah. For employee
taxation purposes, it may choose which of those three states income tax laws it wishes to use.
Answer: FALSE
Explanation: The employer must pay employee taxes based on each employee's permanent
residence.
Difficulty: 2 Medium
Topic: Calculate State and Local Income Taxes
Learning Objective: 05-04 Calculate State and Local Income Taxes
Bloom's: Analyze
AACSB: Communication
2
8) Garnishments are court-ordered amounts that an employer must withhold from an employee's
pre-tax pay and remit to the appropriate authority.
Answer: FALSE
Explanation: Garnishments are post-tax deductions.
Topic: Apply Post-Tax Deductions
Learning Objective: 05-05 Apply Post-Tax Deductions
Bloom's: Analyze
9) Charitable contributions are an example of post-tax voluntary deductions.
Answer: TRUE
Difficulty: 1 Easy
Bloom's: Understand
10) The use of paycards as a means of transmitting employee pay began in the 1990s with over-
the-road drivers out of a need to transmit funds reliably on payday.
Answer: TRUE
Difficulty: 1 Easy
Topic: Discuss Employee Pay Methods
Learning Objective: 05-06 Discuss Employee Pay Methods
Bloom's: Understand
11) Which are steps in the net pay computation process? (You may select more than one
answer.)
A. Update employee records.
B. Report fringe benefit balances.
C. Compute gross pay.
D. Compute taxes to be withheld.
Answer: C, D
Difficulty: 1 Easy
Bloom's: Understand
3
12) What payroll-specific tool is used to facilitate computation of net pay?
A) Employee Information Form
B) Payroll Register
C) Form I-9
D) Supervisor Payroll Report
Answer: B
Difficulty: 1 Easy
Bloom's: Understand
AACSB: Communication
13) How are income taxes and FICA taxes applied to grossed-up pay? (You may select more
than one answer.)
A. Subtract the sum of the income tax rate and FICA tax rate from 100 percent.
B. Compute the sum of the income tax and FICA tax rates.
C. Divide the net pay by the net tax rate.
D. Multiply the gross pay by the sum of the income tax and FICA tax rates.
Answer: A, B, C
Difficulty: 1 Easy
Bloom's: Understand
AACSB: Analytical Thinking
14) Which of the following federal withholding allowance scenarios will have the highest
income tax?
A) Single, 1 allowance
B) Married, 3 allowances
C) Single, 5 allowances
D) Married, 0 allowances
Answer: A
Difficulty: 1 Easy
Bloom's: Understand
4
15) Which of the following statements is/are true about Social Security tax deductions from
gross pay? (You may select more than one answer.)
A. Section 125 deductions are not subject to Social Security tax.
B. The tax rate is 6.0%.
C. The tax is computed on all earnings.
D. The wage base is $128,400.
Answer: A, D
Difficulty: 1 Easy
Bloom's: Understand
16) Which of the following statements is/are true about Medicare tax? (You may select more
than one answer.)
A. All employee earnings less pre-tax deductions are subject to Medicare tax.
B. Employers match all Medicare taxes withheld.
C. The Medicare tax rate is 1.45%.
D. Additional Medicare tax is withheld for employees who earn more than $150,000 annually.
Answer: A, C
Difficulty: 1 Easy
Bloom's: Understand
17) Which of the following states do not have state income tax deducted from employee pay?
(You may select more than one answer.)
A. Montana
B. Alaska
C. Maine
D. New Hampshire
Answer: B, D
Difficulty: 1 Easy
Topic: Calculate State and Local Income Taxes
Learning Objective: 05-04 Calculate State and Local Income Taxes
Bloom's: Understand
5
18) Which of the following is used in the determination of the amount of federal income tax to
be withheld from an employee per pay period? (You may select more than one answer.)
A. Date of birth
B. Period salary
C. Marital status
D. Prior year's tax return
Answer: B, C
Difficulty: 1 Easy
Bloom's: Understand
19) What role does the employer play regarding an employee's federal withholding tax?
A) Collector and depositor
B) Reporter and depositor
C) Collector and verifier
D) Verifier and reporter
Answer: A
Difficulty: 1 Easy
Bloom's: Understand
6
20) Amity is an employee with a period gross pay of $2,000. She elects to have 3% of her gross
pay withheld for her 401(k) contribution. What will be her taxable income be for federal income
taxes?
A) $2,000
B) $1,970
C) $1,940
D) $1,910
Answer: C
Explanation:
401(k)
Gross pay 401(k)% contribution Taxable wage
$2,000.00 3% $60.00 $1,940.00
Bloom's: Apply
7
21) Max earned $1,019.55 during the most recent semimonthly pay period. He is single with 1
withholding allowance and has no pre-tax deductions. Using the following table, how much
should be withheld for federal income tax?
Wage Bracket Method Tables for Income Tax Withholding

SINGLE Persons-SEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are And the number of withholding allowances claimed is-
But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
The amount of income tax to be withheld is-
$ 800 $ 820 $ 71 $ 50 $ 31 $ 14 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
820 840 73 52 33 16 0 0 0 0 0 0 0
840 860 76 55 35 18 0 0 0 0 0 0 0
860 880 78 57 37 20 2 0 0 0 0 0 0
880 900 80 60 39 22 4 0 0 0 0 0 0
900 920 83 62 41 24 6 0 0 0 0 0 0
920 940 85 64 44 26 8 0 0 0 0 0 0
940 960 88 67 46 28 10 0 0 0 0 0 0
960 980 90 69 48 30 12 0 0 0 0 0 0
980 1,000 92 72 51 32 14 0 0 0 0 0 0
1,000 1,020 95 74 53 34 16 0 0 0 0 0 0
1,020 1,040 97 76 56 36 18 1 0 0 0 0 0
1,040 1,060 100 79 58 38 20 3 0 0 0 0 0
1,060 1,080 102 81 60 40 22 5 0 0 0 0 0
1,080 1,100 104 84 63 42 24 7 0 0 0 0 0
1,100 1,120 107 86 65 45 26 9 0 0 0 0 0
1,120 1,140 109 88 68 47 28 11 0 0 0 0 0
1,140 1,160 112 91 70 49 30 13 0 0 0 0 0
1,160 1,180 114 93 72 52 32 15 0 0 0 0 0
1,180 1,200 116 96 75 54 34 17 0 0 0 0 0
1,200 1,220 119 98 77 57 36 19 2 0 0 0 0
1,220 1,240 121 100 80 59 38 21 4 0 0 0 0
1,240 1,260 124 103 82 61 41 23 6 0 0 0 0
1,260 1,280 126 105 84 64 43 25 8 0 0 0 0
1,280 1,300 128 108 87 66 45 27 10 0 0 0 0
1,300 1,320 131 110 89 69 48 29 12 0 0 0 0
1,320 1,340 133 112 92 71 50 31 14 0 0 0 0
1,340 1,360 136 115 94 73 53 33 16 0 0 0 0
1,360 1,380 138 117 96 76 55 35 18 1 0 0 0
1,380 1,400 140 120 99 78 57 37 20 3 0 0 0
1,400 1,420 143 122 101 81 60 39 22 5 0 0 0
1,420 1,440 145 124 104 83 62 41 24 7 0 0 0
1,440 1,460 148 127 106 85 65 44 26 9 0 0 0
1,460 1,480 150 129 108 88 67 46 28 11 0 0 0
1,480 1,500 152 132 111 90 69 49 30 13 0 0 0
1,500 1,520 155 134 113 93 72 51 32 15 0 0 0
1,520 1,540 157 136 116 95 74 53 34 17 0 0 0
1,540 1,560 160 139 118 97 77 56 36 19 1 0 0
1,560 1,580 162 141 120 100 79 58 38 21 3 0 0
1,580 1,600 164 144 123 102 81 61 40 23 5 0 0
1,600 1,620 167 146 125 105 84 63 42 25 7 0 0
1,620 1,640 169 148 128 107 86 65 45 27 9 0 0
1,640 1,660 172 151 130 109 89 68 47 29 11 0 0
1,660 1,680 174 153 132 112 91 70 49 31 13 0 0
1,680 1,700 176 156 135 114 93 73 52 33 15 0 0
1,700 1,720 179 158 137 117 96 75 54 35 17 0 0
1,720 1,740 181 160 140 119 98 77 57 37 19 2 0
1,740 1,760 184 163 142 121 101 80 59 39 21 4 0
1,760 1,780 186 165 144 124 103 82 61 41 23 6 0
8
1,780 1,800 191 168 147 126 105 85 64 43 25 8 0
1,800 1,820 195 170 149 129 108 87 66 46 27 10 0
1,820 1,840 199 172 152 131 110 89 69 48 29 12 0
1,840 1,860 204 175 154 133 113 92 71 50 31 14 0
1,860 1,880 208 177 156 136 115 94 73 53 33 16 0
1,880 1,900 213 180 159 138 117 97 76 55 35 18 1
1,900 1,920 217 182 161 141 120 99 78 58 37 20 3
1,920 1,940 221 184 164 143 122 101 81 60 39 22 5
1,940 1,960 226 188 166 145 125 104 83 62 42 24 7
1,960 1,980 230 192 168 148 127 106 85 65 44 26 9
1,980 2,000 235 197 171 150 129 109 88 67 46 28 11
2,000 2,020 239 201 173 153 132 111 90 70 49 30 13
2,020 2,040 243 205 176 155 134 113 93 72 51 32 15
2,040 2,060 248 210 178 157 137 116 95 74 54 34 17
2,060 2,080 252 214 180 160 139 118 97 77 56 36 19
2,080 2,100 257 219 183 162 141 121 100 79 58 38 21
2,100 2,120 262 223 185 165 144 123 102 82 61 40 23
2,120 2,140 265 227 189 167 146 125 105 84 63 42 25
A) $95.00
B) $76.00
C) $51.00
D) $74.00
Answer: D
Bloom's: Apply
9
22) Trish earned $1,734.90 during the most recent semimonthly pay period. She is married and
has 3 withholding allowances and has no pre-tax deductions. Based on the following table, how
much should be withheld from her gross pay for Federal income tax?

MARRIED Persons-SEMIMONTHLY Payroll Period
But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
$ 1,605 $ 1,625 $ 120 $ 99 $ 79 $ 62 $ 44 $ 27 $ 10 $ 0 $ 0 $ 0 $ 0
1,625 1,645 123 102 81 64 46 29 12 0 0 0 0
1,645 1,665 125 104 83 66 48 31 14 0 0 0 0
1,665 1,685 127 107 86 68 50 33 16 0 0 0 0
1,685 1,705 130 109 88 70 52 35 18 0 0 0 0
1,705 1,725 132 111 91 72 54 37 20 2 0 0 0
1,725 1,745 135 114 93 74 56 39 22 4 0 0 0
1,745 1,765 137 116 95 76 58 41 24 6 0 0 0
1,765 1,785 139 119 98 78 60 43 26 8 0 0 0
1,785 1,805 142 121 100 80 62 45 28 10 0 0 0
1,805 1,825 144 123 103 82 64 47 30 12 0 0 0
1,825 1,845 147 126 105 84 66 49 32 14 0 0 0
1,845 1,865 149 128 107 87 68 51 34 16 0 0 0
1,865 1,885 151 131 110 89 70 53 36 18 1 0 0
1,885 1,905 154 133 112 92 72 55 38 20 3 0 0
1,905 1,925 156 135 115 94 74 57 40 22 5 0 0
1,925 1,945 159 138 117 96 76 59 42 24 7 0 0
1,945 1,965 161 140 119 99 78 61 44 26 9 0 0
1,965 1,985 163 143 122 101 80 63 46 28 11 0 0
1,985 2,005 166 145 124 104 83 65 48 30 13 0 0
2,005 2,025 168 147 127 106 85 67 50 32 15 0 0
2,025 2,045 171 150 129 108 88 69 52 34 17 0 0
2,045 2,065 173 152 131 111 90 71 54 36 19 2 0
2,065 2,085 175 155 134 113 92 73 56 38 21 4 0
2,085 2,105 178 157 136 116 95 75 58 40 23 6 0
2,105 2,125 180 159 139 118 97 77 60 42 25 8 0
2,125 2,145 183 162 141 120 100 79 62 44 27 10 0
2,145 2,165 185 164 143 123 102 81 64 46 29 12 0
2,165 2,185 187 167 146 125 104 84 66 48 31 14 0
2,185 2,205 190 169 148 128 107 86 68 50 33 16 0
2,205 2,225 192 171 151 130 109 88 70 52 35 18 0
2,225 2,245 195 174 153 132 112 91 72 54 37 20 2
2,245 2,265 197 176 155 135 114 93 74 56 39 22 4
2,265 2,285 199 179 158 137 116 96 76 58 41 24 6
2,285 2,305 202 181 160 140 119 98 78 60 43 26 8
2,305 2,325 204 183 163 142 121 100 80 62 45 28 10
2,325 2,345 207 186 165 144 124 103 82 64 47 30 12
2,345 2,365 209 188 167 147 126 105 84 66 49 32 14
2,365 2,385 211 191 170 149 128 108 87 68 51 34 16
2,385 2,405 214 193 172 152 131 110 89 70 53 36 18
2,405 2,425 216 195 175 154 133 112 92 72 55 38 20
2,425 2,445 219 198 177 156 136 115 94 74 57 40 22
2,445 2,465 221 200 179 159 138 117 96 76 59 42 24
2,465 2,485 223 203 182 161 140 120 99 78 61 44 26
2,485 2,505 226 205 184 164 143 122 101 81 63 46 28
2,505 2,525 228 207 187 166 145 124 104 83 65 48 30
2,525 2,545 231 210 189 168 148 127 106 85 67 50 32
2,545 2,565 233 212 191 171 150 129 108 88 69 52 34
2,565 2,585 235 215 194 173 152 132 111 90 71 54 36
10
2,585 2,605 238 217 196 176 155 134 113 93 73 56 38
2,605 2,625 240 219 199 178 157 136 116 95 75 58 40
2,625 2,645 243 222 201 180 160 139 118 97 77 60 42
2,645 2,665 245 224 203 183 162 141 120 100 79 62 44
2,665 2,685 247 227 206 185 164 144 123 102 81 64 46
2,685 2,705 250 229 208 188 167 146 125 105 84 66 48
2,705 2,725 252 231 211 190 169 148 128 107 86 68 50
2,725 2,745 255 234 213 192 172 151 130 109 89 70 52
2,745 2,765 257 236 215 195 174 153 132 112 91 72 54
2,765 2,785 259 239 218 197 176 156 135 114 93 74 56
2,785 2,805 262 241 220 200 179 158 137 117 96 76 58
2,805 2,825 264 243 223 202 181 160 140 119 98 78 60
2,825 2,845 267 246 225 204 184 163 142 121 101 80 62
2,845 2,865 269 248 227 207 186 165 144 124 103 82 64
2,865 2,885 271 251 230 209 188 168 147 126 105 85 66
2,885 2,905 274 253 232 212 191 170 149 129 108 87 68
2,905 2,925 276 255 235 214 193 172 152 131 110 89 70
2,925 2,945 279 258 237 216 196 175 154 133 113 92 72
A) $74.00
B) $93.00
C) $76.00
D) $95.00
Answer: A
Bloom's: Apply
11
23) Ramani earned $1,698.50 during the most recent biweekly pay period. He contributes $100
to his 401(k) plan. He is married and claims 3 withholding allowances. Based on the following
table, how much Federal income tax should be withheld from his pay?

MARRIED Persons-BIWEEKLY Payroll Period
But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
$ 1,465 $ 1,485 $ 109 $ 90 $ 71 $ 55 $ 39 $ 23 $ 7 $ 0 $ 0 $ 0 $ 0
1,485 1,505 111 92 73 67 41 25 9 0 0 0 0
1,505 1,525 114 95 76 59 43 27 11 0 0 0 0
1,525 1,545 116 97 78 61 45 29 13 0 0 0 0
1,545 1,565 119 99 80 63 47 31 15 0 0 0 0
1,565 1,585 121 102 83 65 49 33 17 1 0 0 0
1,585 1,605 123 104 85 67 51 35 19 3 0 0 0
1,605 1,625 126 107 88 69 53 37 21 5 0 0 0
1,625 1,645 128 109 90 71 55 39 23 7 0 0 0
1,645 1,665 131 111 92 73 57 41 25 9 0 0 0
1,665 1,685 133 114 95 76 59 43 27 11 0 0 0
1,685 1,705 135 116 97 78 61 45 29 13 0 0 0
1,705 1,725 138 119 100 80 63 47 31 0 0 0 0
1,725 1,745 140 121 102 83 65 49 33 17 1 0 0
1,745 1,765 143 123 104 85 67 51 35 19 3 0 0
1,765 1,785 145 126 107 88 69 53 37 21 5 0 0
1,785 1,805 147 128 109 90 71 55 39 23 7 0 0
1,805 1,825 150 131 112 92 73 57 41 25 9 0 0
1,825 1,845 152 133 114 95 76 59 43 27 11 0 0
1,845 1,865 155 135 116 97 78 61 45 29 13 0 0
1,865 1,885 157 138 119 100 80 63 47 31 15 0 0
1,885 1,905 159 140 121 102 83 65 49 33 17 1 0
1,905 1,925 162 143 124 104 85 67 51 35 19 3 0
1,925 1,945 164 145 126 107 88 69 53 37 21 5 0
1,945 1,965 167 147 128 109 90 71 55 39 23 7 0
1,965 1,985 169 150 150 112 92 73 57 41 25 9 0
1,985 2,005 171 152 133 114 95 76 59 43 27 11 0
2,005 2,025 174 155 136 116 97 78 61 45 29 13 0
2,025 2,045 176 157 138 119 100 80 63 47 31 15 0
2,045 2,065 179 159 140 121 102 83 65 49 33 17 1
2,065 2,085 181 162 143 124 104 85 67 51 35 19 3
2,085 2,105 183 164 145 126 107 88 69 53 37 21 5
2,105 2,125 186 167 148 128 109 90 71 55 39 23 7
2,125 2,145 188 169 150 131 112 92 73 57 41 25 9
2,145 2,165 191 171 152 133 114 95 76 59 43 27 11
2,165 2,185 193 174 155 136 116 97 78 61 45 29 13
2,185 2,205 195 176 157 138 119 100 81 63 47 31 15
2,205 2,225 198 179 160 140 121 102 83 65 49 33 17
2,225 2,245 200 181 162 143 124 104 85 67 51 35 19
2,245 2,265 203 183 164 145 126 107 88 69 53 37 21
2,265 2,285 205 186 167 148 128 109 90 71 55 39 23
2,285 2,305 207 188 169 150 131 112 93 73 57 41 25
2,305 2,325 210 191 172 152 133 114 95 76 59 43 27
2,325 2,345 212 193 174 155 136 116 97 78 61 45 29
2,345 2,365 215 195 176 157 138 119 100 81 63 47 31
2,365 2,385 217 198 179 160 140 121 102 83 65 49 33
2,385 2,405 219 200 181 162 143 124 105 85 67 51 35
2,405 2,425 222 203 184 164 145 126 107 88 69 53 37
2,425 2,445 224 205 186 167 148 128 109 90 71 55 39
12
2,445 2,465 227 207 188 169 150 131 112 93 73 57 41
2,465 2,485 229 210 191 172 152 133 114 95 76 59 43
2,485 2,505 231 212 193 174 155 136 117 97 78 61 45
2,505 2,525 234 215 196 176 157 138 119 100 81 63 47
2,525 2,545 236 217 198 179 160 140 121 102 83 65 49
2,545 2,565 239 219 200 181 162 143 124 105 85 67 51
2,565 2,585 241 222 203 184 164 145 126 107 88 69 53
2,585 2,605 243 224 205 186 167 148 129 109 90 71 55
2,605 2,625 246 227 208 188 169 150 131 112 93 73 57
2,625 2,645 248 229 210 191 172 152 133 114 95 76 59
2,645 2,665 251 231 212 193 174 155 136 117 97 78 61
2,665 2,685 253 234 215 196 176 157 138 119 100 81 63
2,685 2,705 255 236 217 198 179 160 141 121 102 83 65
2,705 2,725 258 239 220 200 181 162 143 124 105 85 67
2,725 2,745 260 241 222 203 184 164 145 126 107 88 69
2,745 2,765 263 243 224 205 186 167 148 129 109 90 71
2,765 2,785 265 246 227 208 188 169 150 131 112 93 74
2,785 2,805 267 248 229 210 191 172 153 133 114 95 76
2,805 2,825 270 251 232 212 193 174 155 136 117 97 78
2,825 2,845 272 253 234 215 196 176 157 138 119 100 81
2,845 2,865 275 255 236 217 198 179 160 141 121 102 83
2,865 2,885 277 258 239 220 200 181 162 143 124 105 86
A) $78.00
B) $73.00
C) $69.00
D) $67.00
Answer: D
Explanation:
Gross Pay 401(k) contribution Taxable wage
$1,698.50 $100.00 $1,598.50
Bloom's: Analyze
13
24) Caroljane earned $1,120 during the most recent pay biweekly pay period. She contributes 4%
of her gross pay to her 401(k) plan. She is single and has 1 withholding allowance. Based on the
following table, how much Federal income tax should be withheld from her pay?

SINGLE Persons-BIWEEKLY Payroll Period
But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
$ 800 $ 820 $ 73 $ 54 $ 35 $ 19 $ 3 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
820 840 75 56 37 21 5 0 0 0 0 0 0
840 860 78 58 39 23 7 0 0 0 0 0 0
860 880 80 61 42 25 9 0 0 0 0 0 0
880 900 82 63 44 27 11 0 0 0 0 0 0
900 920 85 66 46 29 13 0 0 0 0 0 0
920 940 87 68 49 31 15 0 0 0 0 0 0
940 960 90 70 51 33 17 1 0 0 0 0 0
960 980 92 73 54 35 19 3 0 0 0 0 0
980 1,000 94 75 56 37 21 5 0 0 0 0 0
1,000 1,020 97 78 58 39 23 7 0 0 0 0 0
1,020 1,040 99 80 61 42 25 9 0 0 0 0 0
1,040 1,060 102 82 63 44 27 11 0 0 0 0 0
1,060 1,080 104 85 66 47 29 13 0 0 0 0 0
1,080 1,100 106 87 68 49 31 15 0 0 0 0 0
1,100 1,120 109 90 70 51 33 17 1 0 0 0 0
1,120 1,140 111 92 73 54 35 19 3 0 0 0 0
1,140 1,160 114 94 75 56 37 21 5 0 0 0 0
1,160 1,180 116 97 78 59 39 23 7 0 0 0 0
1,180 1,200 118 99 80 61 42 25 9 0 0 0 0
1,200 1,220 121 102 82 63 44 27 11 0 0 0 0
1,220 1,240 123 104 85 66 47 29 13 0 0 0 0
1,240 1,260 126 106 87 68 49 31 15 0 0 0 0
1,260 1,280 128 109 90 71 51 33 17 1 0 0 0
1,280 1,300 130 111 92 73 54 35 19 3 0 0 0
1,300 1,320 133 114 94 75 56 37 21 5 0 0 0
1,320 1,340 135 116 97 78 59 39 23 7 0 0 0
1,340 1,360 138 118 99 80 61 42 25 9 0 0 0
1,360 1,380 140 121 102 83 63 44 27 11 0 0 0
1,380 1,400 142 123 104 85 66 47 29 13 0 0 0
1,400 1,420 145 126 106 87 68 49 31 15 0 0 0
1,420 1,440 147 128 109 90 71 51 33 17 1 0 0
1,440 1,460 150 130 111 92 73 54 35 19 3 0 0
1,460 1,480 152 133 114 95 75 56 37 21 5 0 0
1,480 1,500 154 135 116 97 78 59 39 23 7 0 0
1,500 1,520 157 138 118 99 80 61 42 25 9 0 0
1,520 1,540 159 140 121 102 83 63 44 27 11 0 0
1,540 1,560 162 142 123 104 85 66 47 29 13 0 0
1,560 1,580 164 145 126 107 87 68 49 31 15 0 0
1,580 1,600 166 147 128 109 90 71 51 33 17 1 0
1,600 1,620 169 150 130 111 92 73 54 35 19 3 0
1,620 1,640 171 152 133 114 95 75 56 37 21 5 0
1,640 1,660 176 154 135 116 97 78 59 40 23 7 0
1,660 1,680 180 157 138 119 99 80 61 42 25 9 0
1,680 1,700 184 159 140 121 102 83 63 44 27 11 0
1,700 1,720 189 162 142 123 104 85 66 47 29 13 0
1,720 1,740 193 164 145 126 107 87 68 49 31 15 0
1,740 1,760 198 166 147 128 109 90 71 52 33 17 1
1,760 1,780 202 169 150 131 111 92 73 54 35 19 3
14
1,780 1,800 206 171 152 133 114 95 75 56 37 21 5
1,800 1,820 211 176 154 135 116 97 78 59 40 23 7
1,820 1,840 215 180 157 138 119 99 80 61 42 25 9
1,840 1,860 220 184 159 140 121 102 83 64 44 27 11
1,860 1,880 224 189 162 143 123 104 85 66 47 29 13
1,880 1,900 228 193 164 145 126 107 87 68 49 31 15
1,900 1,920 233 198 166 147 128 109 90 71 52 33 17
1,920 1,940 237 202 169 150 131 111 92 73 54 35 19
1,940 1,960 242 206 171 152 133 114 95 76 56 37 21
1,960 1,980 246 211 176 155 135 116 97 78 59 40 23
1,980 2,000 250 215 180 157 138 119 99 80 61 42 25
2,000 2,020 255 220 184 159 140 121 102 83 64 44 27
2,020 2,040 259 224 189 162 143 123 104 85 66 47 29
2,040 2,060 264 228 193 164 145 126 107 88 68 49 31
2,060 2,080 268 233 198 167 147 128 109 90 71 52 33
2,080 2,100 272 237 202 169 150 131 111 92 73 54 35
A) $106.00
B) $104.00
C) $87.00
D) $85.00
Answer: D
Explanation:
Gross Pay 401(k)% 401(k) contribution Taxable wage
$1,120.00 4% $44.80 $1,075.20
Bloom's: Apply
15
25) Julio is single with 1 withholding allowance. He earned $1,025.00 during the most recent
semimonthly pay period. He needs to decide between contributing 3% and $30 to his 401(k)
plan. If he chooses the method that results in the lowest taxable income, how much will be
withheld for Federal income tax (based on the following table)?

SINGLE Persons-SEMIMONTHLY Payroll Period
But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
$ 800 $ 820 $ 71 $ 50 $ 31 $ 14 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
820 840 73 52 33 16 0 0 0 0 0 0 0
840 860 76 55 35 18 0 0 0 0 0 0 0
860 880 78 57 37 20 2 0 0 0 0 0 0
880 900 80 60 39 22 4 0 0 0 0 0 0
900 920 83 62 41 24 6 0 0 0 0 0 0
920 940 85 64 44 26 8 0 0 0 0 0 0
940 960 88 67 46 28 10 0 0 0 0 0 0
960 980 90 69 48 30 12 0 0 0 0 0 0
980 1,000 92 72 51 32 14 0 0 0 0 0 0
1,000 1,020 95 74 53 34 16 0 0 0 0 0 0
1,020 1,040 97 76 56 36 18 1 0 0 0 0 0
1,040 1,060 100 79 58 38 20 3 0 0 0 0 0
1,060 1,080 102 81 60 40 22 5 0 0 0 0 0
1,080 1,100 104 84 63 42 24 7 0 0 0 0 0
1,100 1,120 107 86 65 45 26 9 0 0 0 0 0
1,120 1,140 109 88 68 47 28 11 0 0 0 0 0
1,140 1,160 112 91 70 49 30 13 0 0 0 0 0
1,160 1,180 114 93 72 52 32 15 0 0 0 0 0
1,180 1,200 116 96 75 54 34 17 0 0 0 0 0
1,200 1,220 119 98 77 57 36 19 2 0 0 0 0
1,220 1,240 121 100 80 59 38 21 4 0 0 0 0
1,240 1,260 124 103 82 61 41 23 6 0 0 0 0
1,260 1,280 126 105 84 64 43 25 8 0 0 0 0
1,280 1,300 128 108 87 66 45 27 10 0 0 0 0
1,300 1,320 131 110 89 69 48 29 12 0 0 0 0
1,320 1,340 133 112 92 71 50 31 14 0 0 0 0
1,340 1,360 136 115 94 73 53 33 16 0 0 0 0
1,360 1,380 138 117 96 76 55 35 18 1 0 0 0
1,380 1,400 140 120 99 78 57 37 20 3 0 0 0
1,400 1,420 143 122 101 81 60 39 22 5 0 0 0
1,420 1,440 145 124 104 83 62 41 24 7 0 0 0
1,440 1,460 148 127 106 85 65 44 26 9 0 0 0
1,460 1,480 150 129 108 88 67 46 28 11 0 0 0
1,480 1,500 152 132 111 90 69 49 30 13 0 0 0
1,500 1,520 155 134 113 93 72 51 32 15 0 0 0
1,520 1,540 157 136 116 95 74 53 34 17 0 0 0
1,540 1,560 160 139 118 97 77 56 36 19 1 0 0
1,560 1,580 162 141 120 100 79 58 38 21 3 0 0
1,580 1,600 164 144 123 102 81 61 40 23 5 0 0
1,600 1,620 167 146 125 105 84 63 42 25 7 0 0
1,620 1,640 169 148 128 107 86 65 45 27 9 0 0
1,640 1,660 172 151 130 109 89 68 47 29 11 0 0
1,660 1,680 174 153 132 112 91 70 49 31 13 0 0
1,680 1,700 176 156 135 114 93 73 52 33 15 0 0
1,700 1,720 179 158 137 117 96 75 54 35 17 0 0
1,720 1,740 181 160 140 119 98 77 57 37 19 2 0
1,740 1,760 184 163 142 121 101 80 59 39 21 4 0
16
1,760 1,780 186 165 144 124 103 82 61 41 23 6 0
1,780 1,800 191 168 147 126 105 85 64 43 25 8 0
1,800 1,820 195 170 149 129 108 87 66 46 27 10 0
1,820 1,840 199 172 152 131 110 89 69 48 29 12 0
1,840 1,860 204 175 154 133 113 92 71 50 31 14 0
1,860 1,880 208 177 156 136 115 94 73 53 33 16 0
1,880 1,900 213 180 159 138 117 97 76 55 35 18 1
1,900 1,920 217 182 161 141 120 99 78 58 37 20 3
1,920 1,940 221 184 164 143 122 101 81 60 39 22 5
1,940 1,960 226 188 166 145 125 104 83 62 42 24 7
1,960 1,980 230 192 168 148 127 106 85 65 44 26 9
1,980 2,000 235 197 171 150 129 109 88 67 46 28 11
2,000 2,020 239 201 173 153 132 111 90 70 49 30 13
2,020 2,040 243 205 176 155 134 113 93 72 51 32 15
2,040 2,060 248 210 178 157 137 116 95 74 54 34 17
2,060 2,080 252 214 180 160 139 118 97 77 56 36 19
2,080 2,100 257 219 183 162 141 121 100 79 58 38 21
2,100 2,120 262 223 185 165 144 123 102 82 61 40 23
2,120 2,140 265 227 189 167 146 125 105 84 63 42 25
A) $79.00
B) $86.00
C) $74.00
D) Both yield the same tax amount
Answer: D
Explanation: $30 contribution
Gross pay 401(k) contribution Taxable wage
$1,025.00 $30.00 $995.00
3% contribution
Gross pay 401(k) % 401(k) contribution Taxable wage
$1,025.00 3% $30.75 $994.25
Difficulty: 3 Hard
Bloom's: Evaluate
17
26) Andie earned $680.20 during the most recent weekly pay period. She is single with 3
withholding allowances and needs to decide between contributing 2.5% and $25 to her 401(k)
plan. If she chooses the method that results in the lowest taxable income, how much will be
withheld for Federal income tax (based on the following table)?

SINGLE Persons-WEEKLY Payroll Period
But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
$ 600 $ 610 $ 60 $ 51 $ 41 $ 32 $ 22 $ 13 $ 6 $ 0 $ 0 $ 0 $ 0
610 620 62 52 42 33 23 14 7 0 0 0 0
620 630 63 53 44 34 24 15 8 0 0 0 0
630 640 64 54 45 35 26 16 9 1 0 0 0
640 650 65 56 46 36 27 17 10 2 0 0 0
650 660 66 57 47 38 28 19 11 3 0 0 0
660 670 68 58 48 39 29 20 12 4 0 0 0
670 680 69 59 50 40 30 21 13 5 0 0 0
680 690 70 60 51 41 32 22 14 6 0 0 0
690 700 71 62 52 42 33 23 15 7 0 0 0
700 710 72 63 53 44 34 25 16 8 0 0 0
710 720 74 64 54 45 35 26 17 9 1 0 0
720 730 75 65 56 46 36 27 18 10 2 0 0
730 740 76 66 57 47 38 28 19 11 3 0 0
740 750 77 68 58 48 39 29 20 12 4 0 0
750 760 78 69 59 50 40 31 21 13 5 0 0
760 770 80 70 60 51 41 32 22 14 6 0 0
770 780 81 71 62 52 42 33 23 15 7 0 0
780 790 82 72 63 53 44 34 25 16 8 0 0
790 800 83 74 64 54 45 35 26 17 9 1 0
800 810 84 75 65 56 46 37 27 18 10 2 0
810 820 86 76 66 57 47 38 28 19 11 3 0
820 830 88 77 68 58 48 39 29 20 12 4 0
830 840 90 78 69 59 50 40 31 21 13 5 0
840 850 92 80 70 60 51 41 32 22 14 6 0
850 860 94 81 71 62 52 43 33 23 15 7 0
860 870 97 82 72 63 53 44 34 25 16 8 0
870 880 99 83 74 64 54 45 35 26 17 9 1
880 890 101 84 75 65 56 46 37 27 18 10 2
890 900 103 86 76 66 57 47 38 28 19 11 3
900 910 105 88 77 68 58 49 39 29 20 12 4
910 920 108 90 78 69 59 50 40 31 21 13 5
920 930 110 92 80 70 60 51 41 32 22 14 6
930 940 112 94 81 71 62 52 43 33 23 15 7
940 950 114 97 82 72 63 53 44 34 25 16 8
950 960 116 99 83 74 64 55 45 35 26 17 9
960 970 119 101 84 75 65 56 46 37 27 18 10
970 980 121 103 86 76 66 57 47 38 28 19 11
980 990 123 105 88 77 68 58 49 39 29 20 12
990 1,000 125 108 90 78 69 59 50 40 31 21 13
1,000 1,010 127 110 92 80 70 61 51 41 32 22 14
1,010 1,020 130 112 94 81 71 62 52 43 33 23 15
1,020 1,030 132 114 97 82 72 63 53 44 34 25 16
1,030 1,040 134 116 99 83 74 64 55 45 35 26 17
1,040 1,050 136 119 101 84 75 65 56 46 37 27 18
1,050 1,060 138 121 103 86 76 67 57 47 38 28 19
1,060 1,070 141 123 105 88 77 68 58 49 39 29 20
1,070 1,080 143 125 108 90 78 69 59 50 40 31 21
18
1,080 1,090 145 127 110 92 80 70 61 51 41 32 22
1,090 1,100 147 130 112 94 81 71 62 52 43 33 23
1,100 1,110 149 132 114 97 82 73 63 53 44 34 25
1,110 1,120 152 134 116 99 83 74 64 55 45 35 26
1,120 1,130 154 136 119 101 84 75 65 56 46 37 27
1,130 1,140 156 138 121 103 86 76 67 57 47 38 28
1,140 1,150 158 141 123 105 88 77 68 58 49 39 29
1,150 1,160 160 143 125 108 90 79 69 59 50 40 31
1,160 1,170 163 145 127 110 92 80 70 61 51 41 32
1,170 1,180 165 147 130 112 95 81 71 62 52 43 33
1,180 1,190 167 149 132 114 97 82 73 63 53 44 34
1,190 1,200 169 152 134 116 99 83 74 64 55 45 35
1,200 1,210 171 154 136 119 101 85 75 65 56 46 37
1,210 1,220 174 156 138 121 103 86 76 67 57 47 38
1,220 1,230 176 158 141 123 106 88 77 68 58 49 39
1,230 1,240 178 160 143 125 108 90 79 69 59 50 40
1,240 1,250 180 163 145 127 110 92 80 70 61 51 41
A) $40.00
B) $48.00
C) $38.00
D) $39.00
Answer: C
Explanation: 2.5% contribution
Gross pay 401(k) % 401(k) contribution Taxable wage Income Tax
$680.20 2.5% $17.01 $663.20 $39.00
$25 contribution
Gross pay 401(k) % 401(k) contribution Taxable wage Income Tax
$680.20 n/a $25.00 $655.20 $38.00
Difficulty: 3 Hard
Bloom's: Evaluate
19
27) Olga earned $1,558.00 during the most recent weekly pay period. She is single with 2
withholding allowances and no pre-tax deductions. Using the percentage method, compute
Olga's federal income tax for the period. (Do not round intermediate calculations. Round
final answer to 2 decimal places.)
Table 5. Percentage Method-2018 Amount for one Withholding Allowance
Payroll Period One Withholding

Allowance
Weekly $79.80
Biweekly 159.60
Semimonthly 172.90
Monthly 345.80
Quarterly 1,037.50
Semiannually 2,075.00
Annually 4,150.00
Daily or miscellaneous (each day of the payroll period) 16.00
Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 2018)
TABLE 1-WEEKLY Payroll Period
(a) SINGLE person (including head of household)− (b) MARRIED person−
If the amount of wages If the amount of wages
(after subtracting (after subtracting
withholding allowances) The amount of income tax to withholding allowances) The amount of income tax to
is: withhold is: is: withhold is:
Not over $71...... $0 Not over $222...... $0
But not
Over− over− of excess over− Over− But not over− of excess over−
0.00 plus 0.00 plus
$ 71 −$ 254 $ % −$ 71 $ 222 −$ 588 $ % −$ 222
10 10
18.30 36.60
254 −$ 815 $ % −$ 254 $ 588 −$ 1,711 $ % −$ 588
$ plus 12 plus 12
85.62 171.36
$ 815 −$ 1,658 $ % −$ 815 $ 1,711 −$ 3,395 $ % −$ 1,711
plus 22 plus 22
271.07 541.84
$ 1,658 −$ 3,100 $ % −$ 1,658 $ 3,395 −$ 6,280 $ % −$ 3,395
plus 24 plus 24
617.16 1,234.24
$ 3,100 −$ 3,917 $ % −$ 3,100 $ 6,280 −$ 7,914 $ % −$ 6,280
plus 32 plus 32
878.60 1,757.12
$ 3,917 −$ 9,687 $ % −$ 3,917 $ 7,914 −$ 11,761 $ % −$ 7,914
plus 35 plus 35
2,898.10 3,103.57
$ 9,687 $ % −$ 9,687 $ 11,761 $ % −$ 11,761
plus 37 plus 37
A) $217.93
B) $239.25
C) $213.97
D) $214.75
20
Answer: C
Explanation:
Period salary/wage $ 1,558.00
# of allowance 2
Deduction per allowance $ 79.8
Taxable base $ 1,398.40
"of excess over..." $ 815
Adjusted base $ 583.40
Tax rate 22 %
Tax before margin $ 128.35
Marginal tax $ 85.62
Total tax $ 213.97
Bloom's: Apply
21
28) Warren is a married employee with six withholding allowances. During the most recent
biweekly pay period, he earned $9,450.00. Using the percentage method, compute Warren's
federal income tax. (Do not round intermediate calculations. Round your final answer to 2
decimal places.)

Allowance
Weekly $79.80
Biweekly 159.60
Semimonthly 172.90
Monthly 345.80
Quarterly 1,037.50
Annually 4,150.00
TABLE 2-BIWEEKLY Payroll Period

(after subtracting The amount of income tax to (after subtracting The amount of income tax to
withholding allowances) is: withhold is: withholding allowances) is: withhold is:
Not over $142...... $0 Not over $444...... $0
But not But not
Over− over− of excess over− Over− over− of excess over−
0.00 plus 0.00 plus
$ 142 -$ 509 $ % -$ 142 $ 444 -$ 1,177 $ % -$ 444
10 10
36.70 plus 73.30
509 -$ 1,631 $ % -$ 509 $ 1,177 -$ 3,421 $ % -$ 1,177
$ 12 plus 12
171.34 plus 342.58
$ 1,631 -$ 3,315 $ % -$ 1,631 $ 3,421 -$ 6,790 $ % -$ 3,421
22 plus 22
541.82 plus 1,083.76
$ 3,315 -$ 6,200 $ % -$ 3,315 $ 6,790 -$ 12,560 $ % -$ 6,790
24 plus 24
1,234.22 2,468.56
$ 6,200 -$ 7,835 $ % -$ 6,200 $ 12,560 -$ 15,829 $ % -$ 12,560
plus 32 plus 32
1,757.42 3,514.64
$ 7,835 -$ 19,373 $ % -$ 7,835 $ 15,829 -$ 23,521 $ % -$ 15,829
plus 35 plus 35
5,795.72 6,206.84
$ 19,373 $ % -$ 19,373 $ 23,521 $ % -$ 23,521
plus 37 plus 37
A) $1,490.15
B) $1,456.90
C) $1,512.91
D) $1,492.34
22
Answer: D
Explanation:
# of allowances 6
"of excess over..." $ 6,790
Adjusted base $ 1,702.40
Tax rate 24 %
Marginal tax $ 1,083.76
Total tax $ 1,492.34
Bloom's: Apply
29) Adam is a part-time employee who earned $495.00 during the most recent pay period. He is
married with two withholding allowances. Prior to this pay period, his year-to-date pay is
$6,492.39. How much should be withheld from Adam's gross pay for Social Security tax?
A) $40.02
B) $30.69
C) $37.92
D) $28.46
Answer: B
Explanation:
Period Prior YTD Taxable Social Security Social
wage/Salary earning amount tax rate Security tax
$495.00 $6,492.39 $495.00 6.2% $30.69
Difficulty: 1 Easy
Bloom's: Apply
23
30) Jeannie is an adjunct faculty at a local college, where she earned $680.00 during the most
recent semimonthly pay period. Her prior year-to-date pay is $18,540. She is single and has one
withholding allowance. What is her Social Security tax for the pay period?
A) $48.02
B) $39.24
C) $44.18
D) $42.16
Answer: D
Explanation:
Social
Period Prior YTD Taxable Security Social Security
wage/Salary earning amount tax rate tax
$680.00 $18,540.00 $680.00 6.2% $42.16
Difficulty: 1 Easy
Bloom's: Apply
31) Paolo is a part-time security guard for a local facility. He earned $298.50 during the most
recent weekly pay period and has earned $5,296.00 year-to-date. He is married with four
withholding allowances. What is his Medicare tax liability for the pay period?
A) $43.23
B) $10.54
C) $8.65
D) $4.33
Answer: D
Explanation:
Period Prior YTD Taxable Medicare tax Medicare
wage/Salary earning amount rate tax
$298.50 $5,296.00 $298.50 1.45% $4.33
Difficulty: 1 Easy
Bloom's: Apply
24
32) Steve is a full-time exempt employee at a local electricity co-operative. He earns an annual
salary of $43,325 and is paid biweekly. What is his Social Security tax deduction for each pay
period? (Do not round intermediate calculations. Round your final answer to 2 decimal
places.)
A) $123.95
B) $103.31
C) $98.67
D) $106.34
Answer: B
Explanation:
Social
Annual Period Taxable Security Social Security
Salary wage/Salary amount tax rate tax
$43,325.00 $1,666.35 $1,666.35 6.2% $103.31
Bloom's: Analyze
33) Renee is a salaried exempt employee who earns an annual salary of $64,200, which is paid
semimonthly. She is married with four withholding allowances. What is her total FICA tax
liability per pay period? (Do not round intermediate calculations. Round your final answer
to 2 decimal places.)
A) $165.85
B) $38.79
C) $204.64
D) $409.28
Answer: C
Explanation:
Annual Period Taxable FICA tax
Salary wage/salary amount rate FICA tax
$64,200.00 $2,675.00 $2,675.00 7.65% $204.64
Bloom's: Analyze
25
34) Natalia is a full-time exempt employee who earns $215,000 annually, paid monthly. Her
year-to-date pay as of November 30 is $197,083.33. How much will be withheld from Natalia for
FICA taxes for the December 31 pay date? (Social Security maximum wage is $128,400. Do
not round intermediate calculations. Round your final answer to 2 decimal places.)
A) $292.04
B) $394.79
C) $1,370.63
D) $421.04
Answer: B
Explanation: Part of Natalia's pay is subject to the additional Medicare tax, none is subject to
Social Security tax.
Taxable
amount Medicar
Annual Period Prior YTD (Medicare Medicare e
Salary wage/Salary earnings only) tax rate tax
$215,000.00 $17,916.67 $197,083.33 $17,916.67 1.45% $259.79
$15,000.00 0.9% $135.00
Total Medicare tax $394.79
Difficulty: 3 Hard
Bloom's: Evaluate
26
35) Wyatt is a full-time exempt music engineer who earns $130,000 annually and is paid
semimonthly. As of December 15, his year-to-date gross pay was $124,583.33. How much will
be withheld for FICA taxes for the December 31 pay date? (Social Security maximum wage is
$128,400. Do not round intermediate calculations. Round your final answer to 2 decimal
places.)
A) $335.83
B) $414.38
C) $352.88
D) $315.18
Answer: D
Explanation: Only part of Wyatt's wages is subject to Social Security tax, all is subject to
Medicare tax.
Social
Annual Period Prior YTD Security Medicare
Salary wage/Salary earnings taxable taxable FICA tax
$130,000.00 $5,416.67 $124,583.33 $3,816.67 $5,416.67 $315.18
Difficulty: 3 Hard
Bloom's: Analyze
27
36) Melody is a full-time employee in Sioux City, South Dakota, who earns $3,600 per month
and is paid semimonthly. She is married with 1 withholding allowance (use the wage-bracket
tables). She has a qualified health insurance deduction of $50 per pay period and contributes 3%
to her 401(k), both of which are pre-tax deductions. What is her net pay? (Round your
intermediate calculations and final answer to 2 decimal places.)

But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
$ 1,605 $ 1,625 $ 120 $ 99 $ 79 $ 62 $ 44 $ 27 $ 10 $ 0 $ 0 $ 0 $ 0
1,625 1,645 123 102 81 64 46 29 12 0 0 0 0
1,645 1,665 125 104 83 66 48 31 14 0 0 0 0
1,665 1,685 127 107 86 68 50 33 16 0 0 0 0
1,685 1,705 130 109 88 70 52 35 18 0 0 0 0
1,705 1,725 132 111 91 72 54 37 20 2 0 0 0
1,725 1,745 135 114 93 74 56 39 22 4 0 0 0
1,745 1,765 137 116 95 76 58 41 24 6 0 0 0
1,765 1,785 139 119 98 78 60 43 26 8 0 0 0
1,785 1,805 142 121 100 80 62 45 28 10 0 0 0
1,805 1,825 144 123 103 82 64 47 30 12 0 0 0
1,825 1,845 147 126 105 84 66 49 32 14 0 0 0
1,845 1,865 149 128 107 87 68 51 34 16 0 0 0
1,865 1,885 151 131 110 89 70 53 36 18 1 0 0
1,885 1,905 154 133 112 92 72 55 38 20 3 0 0
1,905 1,925 156 135 115 94 74 57 40 22 5 0 0
1,925 1,945 159 138 117 96 76 59 42 24 7 0 0
1,945 1,965 161 140 119 99 78 61 44 26 9 0 0
1,965 1,985 163 143 122 101 80 63 46 28 11 0 0
1,985 2,005 166 145 124 104 83 65 48 30 13 0 0
2,005 2,025 168 147 127 106 85 67 50 32 15 0 0
2,025 2,045 171 150 129 108 88 69 52 34 17 0 0
2,045 2,065 173 152 131 111 90 71 54 36 19 2 0
2,065 2,085 175 155 134 113 92 73 56 38 21 4 0
2,085 2,105 178 157 136 116 95 75 58 40 23 6 0
2,105 2,125 180 159 139 118 97 77 60 42 25 8 0
2,125 2,145 183 162 141 120 100 79 62 44 27 10 0
2,145 2,165 185 164 143 123 102 81 64 46 29 12 0
2,165 2,185 187 167 146 125 104 84 66 48 31 14 0
2,185 2,205 190 169 148 128 107 86 68 50 33 16 0
2,205 2,225 192 171 151 130 109 88 70 52 35 18 0
2,225 2,245 195 174 153 132 112 91 72 54 37 20 2
2,245 2,265 197 176 155 135 114 93 74 56 39 22 4
2,265 2,285 199 179 158 137 116 96 76 58 41 24 6
2,285 2,305 202 181 160 140 119 98 78 60 43 26 8
2,305 2,325 204 183 163 142 121 100 80 62 45 28 10
2,325 2,345 207 186 165 144 124 103 82 64 47 30 12
2,345 2,365 209 188 167 147 126 105 84 66 49 32 14
2,365 2,385 211 191 170 149 128 108 87 68 51 34 16
2,385 2,405 214 193 172 152 131 110 89 70 53 36 18
2,405 2,425 216 195 175 154 133 112 92 72 55 38 20
2,425 2,445 219 198 177 156 136 115 94 74 57 40 22
2,445 2,465 221 200 179 159 138 117 96 76 59 42 24
2,465 2,485 223 203 182 161 140 120 99 78 61 44 26
2,485 2,505 226 205 184 164 143 122 101 81 63 46 28
2,505 2,525 228 207 187 166 145 124 104 83 65 48 30
28
2,525 2,545 231 210 189 168 148 127 106 85 67 50 32
2,545 2,565 233 212 191 171 150 129 108 88 69 52 34
2,565 2,585 235 215 194 173 152 132 111 90 71 54 36
2,585 2,605 238 217 196 176 155 134 113 93 73 56 38
2,605 2,625 240 219 199 178 157 136 116 95 75 58 40
2,625 2,645 243 222 201 180 160 139 118 97 77 60 42
2,645 2,665 245 224 203 183 162 141 120 100 79 62 44
2,665 2,685 247 227 206 185 164 144 123 102 81 64 46
2,685 2,705 250 229 208 188 167 146 125 105 84 66 48
2,705 2,725 252 231 211 190 169 148 128 107 86 68 50
2,725 2,745 255 234 213 192 172 151 130 109 89 70 52
2,745 2,765 257 236 215 195 174 153 132 112 91 72 54
2,765 2,785 259 239 218 197 176 156 135 114 93 74 56
2,785 2,805 262 241 220 200 179 158 137 117 96 76 58
2,805 2,825 264 243 223 202 181 160 140 119 98 78 60
2,825 2,845 267 246 225 204 184 163 142 121 101 80 62
2,845 2,865 269 248 227 207 186 165 144 124 103 82 64
2,865 2,885 271 251 230 209 188 168 147 126 105 85 66
2,885 2,905 274 253 232 212 191 170 149 129 108 87 68
2,905 2,925 276 255 235 214 193 172 152 131 110 89 70
2,925 2,945 279 258 237 216 196 175 154 133 113 92 72
A) $1,696.00
B) $1,524.27
C) $1,453.12
D) $1,394.87
Answer: C
Explanation:
Topic: Compute Employee Net Pay; Determine Federal Income Tax Withholding Amounts;
Compute Social Security and Medicare Tax Withholding
Learning Objective: 05-01 Compute Employee Net Pay; 05-02 Determine Federal Income Tax
Withholding Amounts; 05-03 Compute Social Security and Medicare Tax Withholding
Bloom's: Analyze
29
37) Julian is a part-time nonexempt employee in Nashville, Tennessee, who earns $21.50 per
hour. During the last biweekly pay period he worked 45 hours, 5 of which are considered
overtime. He is single with one withholding allowance (use the wage-bracket table). What is his
net pay? (Do not round intermediate calculations. Round your final answer to 2 decimal
places.)

But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
$ 800 $ 820 $ 73 $ 54 $ 35 $ 19 $ 3 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
820 840 75 56 37 21 5 0 0 0 0 0 0
840 860 78 58 39 23 7 0 0 0 0 0 0
860 880 80 61 42 25 9 0 0 0 0 0 0
880 900 82 63 44 27 11 0 0 0 0 0 0
900 920 85 66 46 29 13 0 0 0 0 0 0
920 940 87 68 49 31 15 0 0 0 0 0 0
940 960 90 70 51 33 17 1 0 0 0 0 0
960 980 92 73 54 35 19 3 0 0 0 0 0
980 1,000 94 75 56 37 21 5 0 0 0 0 0
1,000 1,020 97 78 58 39 23 7 0 0 0 0 0
1,020 1,040 99 80 61 42 25 9 0 0 0 0 0
1,040 1,060 102 82 63 44 27 11 0 0 0 0 0
1,060 1,080 104 85 66 47 29 13 0 0 0 0 0
1,080 1,100 106 87 68 49 31 15 0 0 0 0 0
1,100 1,120 109 90 70 51 33 17 1 0 0 0 0
1,120 1,140 111 92 73 54 35 19 3 0 0 0 0
1,140 1,160 114 94 75 56 37 21 5 0 0 0 0
1,160 1,180 116 97 78 59 39 23 7 0 0 0 0
1,180 1,200 118 99 80 61 42 25 9 0 0 0 0
1,200 1,220 121 102 82 63 44 27 11 0 0 0 0
1,220 1,240 123 104 85 66 47 29 13 0 0 0 0
1,240 1,260 126 106 87 68 49 31 15 0 0 0 0
1,260 1,280 128 109 90 71 51 33 17 1 0 0 0
1,280 1,300 130 111 92 73 54 35 19 3 0 0 0
1,300 1,320 133 114 94 75 56 37 21 5 0 0 0
1,320 1,340 135 116 97 78 59 39 23 7 0 0 0
1,340 1,360 138 118 99 80 61 42 25 9 0 0 0
1,360 1,380 140 121 102 83 63 44 27 11 0 0 0
1,380 1,400 142 123 104 85 66 47 29 13 0 0 0
1,400 1,420 145 126 106 87 68 49 31 15 0 0 0
1,420 1,440 147 128 109 90 71 51 33 17 1 0 0
1,440 1,460 150 130 111 92 73 54 35 19 3 0 0
1,460 1,480 152 133 114 95 75 56 37 21 5 0 0
1,480 1,500 154 135 116 97 78 59 39 23 7 0 0
1,500 1,520 157 138 118 99 80 61 42 25 9 0 0
1,520 1,540 159 140 121 102 83 63 44 27 11 0 0
1,540 1,560 162 142 123 104 85 66 47 29 13 0 0
1,560 1,580 164 145 126 107 87 68 49 31 15 0 0
1,580 1,600 166 147 128 109 90 71 51 33 17 1 0
1,600 1,620 169 150 130 111 92 73 54 35 19 3 0
1,620 1,640 171 152 133 114 95 75 56 37 21 5 0
1,640 1,660 176 154 135 116 97 78 59 40 23 7 0
1,660 1,680 180 157 138 119 99 80 61 42 25 9 0
1,680 1,700 184 159 140 121 102 83 63 44 27 11 0
1,700 1,720 189 162 142 123 104 85 66 47 29 13 0
30
1,720 1,740 193 164 145 126 107 87 68 49 31 15 0
1,740 1,760 198 166 147 128 109 90 71 52 33 17 1
1,760 1,780 202 169 150 131 111 92 73 54 35 19 3
1,780 1,800 206 171 152 133 114 95 75 56 37 21 5
1,800 1,820 211 176 154 135 116 97 78 59 40 23 7
1,820 1,840 215 180 157 138 119 99 80 61 42 25 9
1,840 1,860 220 184 159 140 121 102 83 64 44 27 11
1,860 1,880 224 189 162 143 123 104 85 66 47 29 13
1,880 1,900 228 193 164 145 126 107 87 68 49 31 15
1,900 1,920 233 198 166 147 128 109 90 71 52 33 17
1,920 1,940 237 202 169 150 131 111 92 73 54 35 19
1,940 1,960 242 206 171 152 133 114 95 76 56 37 21
1,960 1,980 246 211 176 155 135 116 97 78 59 40 23
1,980 2,000 250 215 180 157 138 119 99 80 61 42 25
2,000 2,020 255 220 184 159 140 121 102 83 64 44 27
2,020 2,040 259 224 189 162 143 123 104 85 66 47 29
2,040 2,060 264 228 193 164 145 126 107 88 68 49 31
2,060 2,080 268 233 198 167 147 128 109 90 71 52 33
2,080 2,100 272 237 202 169 150 131 111 92 73 54 35
A) $818.40
B) $797.18
C) $825.99
D) $863.12
Answer: D
Explanation:
Compute Social Security and Medicare Tax Withholding
Withholding Amounts; 05-03 Compute Social Security and Medicare Tax Withholding
Bloom's: Analyze
31
38) Disposable income is defined as:
A) An employee's net pay less living expenses like rent and utilities.
B) An employee's taxable income less Understand Post-Tax Deductions.
C) An employee's gross pay less Identify Pre-Tax Deductions.
D) An employee's pay after legally required deductions have been withheld.
Answer: D
Difficulty: 1 Easy
Bloom's: Understand
39) Sammy contributes 4% of her salary to a 401(k) plan, $50 per pay period to a charitable
contribution, $140 per pay period to union dues, and $50 per pay period to a section 125
qualified insurance plan offered by her employer. Which contributions must be taken on a post-
tax basis? (You may select more than one answer.)
A. 401(k) contribution
B. Section 125 insurance plan
C. Union dues
D. Charitable contribution
Answer: C, D
Difficulty: 1 Easy
Bloom's: Understand
40) Garnishments may include deductions from employee wages on a post-tax basis for items
such as: (You may select more than one answer.)
A. Charitable contributions.
B. Union Dues.
C. Child Support payments.
D. Consumer Credit liens.
Answer: C, D
Difficulty: 1 Easy
Bloom's: Remember
32
41) Why might an employee elect to have additional federal income tax withheld? (You may
select more than one answer.)
A. Charitable contributions.
B. Union Dues.
C. Child Support payments.
D. Consumer Credit liens.
Answer: A, C, D
Difficulty: 1 Easy
Bloom's: Understand
33
42) Manju is a full-time exempt employee living in Illinois who earns $43,680 annually and is
paid biweekly. She is married with three withholding allowances. What is the total of her Federal
and state income tax deductions for the most recent pay period? (Use the wage bracket tables.
Illinois state income tax rate is 3.75%.)

But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
$ 1,465 $ 1,485 $ 109 $ 90 $ 71 $ 55 $ 39 $ 23 $ 7 $ 0 $ 0 $ 0 $ 0
1,485 1,505 111 92 73 67 41 25 9 0 0 0 0
1,505 1,525 114 95 76 59 43 27 11 0 0 0 0
1,525 1,545 116 97 78 61 45 29 13 0 0 0 0
1,545 1,565 119 99 80 63 47 31 15 0 0 0 0
1,565 1,585 121 102 83 65 49 33 17 1 0 0 0
1,585 1,605 123 104 85 67 51 35 19 3 0 0 0
1,605 1,625 126 107 88 69 53 37 21 5 0 0 0
1,625 1,645 128 109 90 71 55 39 23 7 0 0 0
1,645 1,665 131 111 92 73 57 41 25 9 0 0 0
1,665 1,685 133 114 95 76 59 43 27 11 0 0 0
1,685 1,705 135 116 97 78 61 45 29 13 0 0 0
1,705 1,725 138 119 100 80 63 47 31 0 0 0 0
1,725 1,745 140 121 102 83 65 49 33 17 1 0 0
1,745 1,765 143 123 104 85 67 51 35 19 3 0 0
1,765 1,785 145 126 107 88 69 53 37 21 5 0 0
1,785 1,805 147 128 109 90 71 55 39 23 7 0 0
1,805 1,825 150 131 112 92 73 57 41 25 9 0 0
1,825 1,845 152 133 114 95 76 59 43 27 11 0 0
1,845 1,865 155 135 116 97 78 61 45 29 13 0 0
1,865 1,885 157 138 119 100 80 63 47 31 15 0 0
1,885 1,905 159 140 121 102 83 65 49 33 17 1 0
1,905 1,925 162 143 124 104 85 67 51 35 19 3 0
1,925 1,945 164 145 126 107 88 69 53 37 21 5 0
1,945 1,965 167 147 128 109 90 71 55 39 23 7 0
1,965 1,985 169 150 150 112 92 73 57 41 25 9 0
1,985 2,005 171 152 133 114 95 76 59 43 27 11 0
2,005 2,025 174 155 136 116 97 78 61 45 29 13 0
2,025 2,045 176 157 138 119 100 80 63 47 31 15 0
2,045 2,065 179 159 140 121 102 83 65 49 33 17 1
2,065 2,085 181 162 143 124 104 85 67 51 35 19 3
2,085 2,105 183 164 145 126 107 88 69 53 37 21 5
2,105 2,125 186 167 148 128 109 90 71 55 39 23 7
2,125 2,145 188 169 150 131 112 92 73 57 41 25 9
2,145 2,165 191 171 152 133 114 95 76 59 43 27 11
2,165 2,185 193 174 155 136 116 97 78 61 45 29 13
2,185 2,205 195 176 157 138 119 100 81 63 47 31 15
2,205 2,225 198 179 160 140 121 102 83 65 49 33 17
2,225 2,245 200 181 162 143 124 104 85 67 51 35 19
2,245 2,265 203 183 164 145 126 107 88 69 53 37 21
2,265 2,285 205 186 167 148 128 109 90 71 55 39 23
2,285 2,305 207 188 169 150 131 112 93 73 57 41 25
2,305 2,325 210 191 172 152 133 114 95 76 59 43 27
2,325 2,345 212 193 174 155 136 116 97 78 61 45 29
2,345 2,365 215 195 176 157 138 119 100 81 63 47 31
2,365 2,385 217 198 179 160 140 121 102 83 65 49 33
2,385 2,405 219 200 181 162 143 124 105 85 67 51 35
2,405 2,425 222 203 184 164 145 126 107 88 69 53 37
34
2,425 2,445 224 205 186 167 148 128 109 90 71 55 39
2,445 2,465 227 207 188 169 150 131 112 93 73 57 41
2,465 2,485 229 210 191 172 152 133 114 95 76 59 43
2,485 2,505 231 212 193 174 155 136 117 97 78 61 45
2,505 2,525 234 215 196 176 157 138 119 100 81 63 47
2,525 2,545 236 217 198 179 160 140 121 102 83 65 49
2,545 2,565 239 219 200 181 162 143 124 105 85 67 51
2,565 2,585 241 222 203 184 164 145 126 107 88 69 53
2,585 2,605 243 224 205 186 167 148 129 109 90 71 55
2,605 2,625 246 227 208 188 169 150 131 112 93 73 57
2,625 2,645 248 229 210 191 172 152 133 114 95 76 59
2,645 2,665 251 231 212 193 174 155 136 117 97 78 61
2,665 2,685 253 234 215 196 176 157 138 119 100 81 63
2,685 2,705 255 236 217 198 179 160 141 121 102 83 65
2,705 2,725 258 239 220 200 181 162 143 124 105 85 67
2,725 2,745 260 241 222 203 184 164 145 126 107 88 69
2,745 2,765 263 243 224 205 186 167 148 129 109 90 71
2,765 2,785 265 246 227 208 188 169 150 131 112 93 74
2,785 2,805 267 248 229 210 191 172 153 133 114 95 76
2,805 2,825 270 251 232 212 193 174 155 136 117 97 78
2,825 2,845 272 253 234 215 196 176 157 138 119 100 81
2,845 2,865 275 255 236 217 198 179 160 141 121 102 83
2,865 2,885 277 258 239 220 200 181 162 143 124 105 86
A) $139
B) $142
C) $148
D) $151
Answer: A
Explanation:
Annual Period Federal State income Total Federal and
Salary wage/Salary income tax tax State income tax
$43,680.00 $1,680.00 $76.00 $63.00 $139.00
Topic: Determine Federal Income Tax Withholding Amounts; Calculate State and Local
Income Taxes
Learning Objective: 05-02 Determine Federal Income Tax Withholding Amounts; 05-04
Calculate State and Local Income Taxes
Bloom's: Analyze
35
43) Tierney is a full-time nonexempt salaried employee who earns $990 per biweekly pay
period. She is single with 1 withholding allowance and both lives and works in Maryland.
Assuming that she had no overtime, what is the total of her Federal and state taxes for a pay
period? (Use the wage-bracket tables. Maryland state income rate is 2.0%. Round final
answer to 2 decimal places.)

But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
$ 800 $ 820 $ 73 $ 54 $ 35 $ 19 $ 3 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
820 840 75 56 37 21 5 0 0 0 0 0 0
840 860 78 58 39 23 7 0 0 0 0 0 0
860 880 80 61 42 25 9 0 0 0 0 0 0
880 900 82 63 44 27 11 0 0 0 0 0 0
900 920 85 66 46 29 13 0 0 0 0 0 0
920 940 87 68 49 31 15 0 0 0 0 0 0
940 960 90 70 51 33 17 1 0 0 0 0 0
960 980 92 73 54 35 19 3 0 0 0 0 0
980 1,000 94 75 56 37 21 5 0 0 0 0 0
1,000 1,020 97 78 58 39 23 7 0 0 0 0 0
1,020 1,040 99 80 61 42 25 9 0 0 0 0 0
1,040 1,060 102 82 63 44 27 11 0 0 0 0 0
1,060 1,080 104 85 66 47 29 13 0 0 0 0 0
1,080 1,100 106 87 68 49 31 15 0 0 0 0 0
1,100 1,120 109 90 70 51 33 17 1 0 0 0 0
1,120 1,140 111 92 73 54 35 19 3 0 0 0 0
1,140 1,160 114 94 75 56 37 21 5 0 0 0 0
1,160 1,180 116 97 78 59 39 23 7 0 0 0 0
1,180 1,200 118 99 80 61 42 25 9 0 0 0 0
1,200 1,220 121 102 82 63 44 27 11 0 0 0 0
1,220 1,240 123 104 85 66 47 29 13 0 0 0 0
1,240 1,260 126 106 87 68 49 31 15 0 0 0 0
1,260 1,280 128 109 90 71 51 33 17 1 0 0 0
1,280 1,300 130 111 92 73 54 35 19 3 0 0 0
1,300 1,320 133 114 94 75 56 37 21 5 0 0 0
1,320 1,340 135 116 97 78 59 39 23 7 0 0 0
1,340 1,360 138 118 99 80 61 42 25 9 0 0 0
1,360 1,380 140 121 102 83 63 44 27 11 0 0 0
1,380 1,400 142 123 104 85 66 47 29 13 0 0 0
1,400 1,420 145 126 106 87 68 49 31 15 0 0 0
1,420 1,440 147 128 109 90 71 51 33 17 1 0 0
1,440 1,460 150 130 111 92 73 54 35 19 3 0 0
1,460 1,480 152 133 114 95 75 56 37 21 5 0 0
1,480 1,500 154 135 116 97 78 59 39 23 7 0 0
1,500 1,520 157 138 118 99 80 61 42 25 9 0 0
1,520 1,540 159 140 121 102 83 63 44 27 11 0 0
1,540 1,560 162 142 123 104 85 66 47 29 13 0 0
1,560 1,580 164 145 126 107 87 68 49 31 15 0 0
1,580 1,600 166 147 128 109 90 71 51 33 17 1 0
1,600 1,620 169 150 130 111 92 73 54 35 19 3 0
1,620 1,640 171 152 133 114 95 75 56 37 21 5 0
1,640 1,660 176 154 135 116 97 78 59 40 23 7 0
1,660 1,680 180 157 138 119 99 80 61 42 25 9 0
1,680 1,700 184 159 140 121 102 83 63 44 27 11 0
1,700 1,720 189 162 142 123 104 85 66 47 29 13 0
36
1,720 1,740 193 164 145 126 107 87 68 49 31 15 0
1,740 1,760 198 166 147 128 109 90 71 52 33 17 1
1,760 1,780 202 169 150 131 111 92 73 54 35 19 3
1,780 1,800 206 171 152 133 114 95 75 56 37 21 5
1,800 1,820 211 176 154 135 116 97 78 59 40 23 7
1,820 1,840 215 180 157 138 119 99 80 61 42 25 9
1,840 1,860 220 184 159 140 121 102 83 64 44 27 11
1,860 1,880 224 189 162 143 123 104 85 66 47 29 13
1,880 1,900 228 193 164 145 126 107 87 68 49 31 15
1,900 1,920 233 198 166 147 128 109 90 71 52 33 17
1,920 1,940 237 202 169 150 131 111 92 73 54 35 19
1,940 1,960 242 206 171 152 133 114 95 76 56 37 21
1,960 1,980 246 211 176 155 135 116 97 78 59 40 23
1,980 2,000 250 215 180 157 138 119 99 80 61 42 25
2,000 2,020 255 220 184 159 140 121 102 83 64 44 27
2,020 2,040 259 224 189 162 143 123 104 85 66 47 29
2,040 2,060 264 228 193 164 145 126 107 88 68 49 31
2,060 2,080 268 233 198 167 147 128 109 90 71 52 33
2,080 2,100 272 237 202 169 150 131 111 92 73 54 35
A) $84.25
B) $94.80
C) $95.95
D) $100.78
Answer: B
Explanation:
Period State income Total Federal and
wage/Salary Federal income tax tax State income tax
$990.00 $75.00 $19.80 $94.80
Topic: Determine Federal Income Tax Withholding Amounts; Calculate State and Local
Income Taxes
Bloom's: Analyze
37
44) Brent is a full-time exempt employee in Clark County, Indiana. He earns an annual salary of
$45,000 and is paid semimonthly. He is married with 3 withholding allowances. His state income
tax per pay period is $57.38, and Clark County income tax is $33.75 per pay period. What is the
total of FICA, Federal, state, and local deductions per pay period, assuming no Pre-Tax
Deductions? (Use the wage-bracket table to determine Federal taxes. Do not round
intermediate calculations. Round your final answer to 2 decimal places.)

But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
$ 1,605 $ 1,625 $ 120 $ 99 $ 79 $ 62 $ 44 $ 27 $ 10 $ 0 $ 0 $ 0 $ 0
1,625 1,645 123 102 81 64 46 29 12 0 0 0 0
1,645 1,665 125 104 83 66 48 31 14 0 0 0 0
1,665 1,685 127 107 86 68 50 33 16 0 0 0 0
1,685 1,705 130 109 88 70 52 35 18 0 0 0 0
1,705 1,725 132 111 91 72 54 37 20 2 0 0 0
1,725 1,745 135 114 93 74 56 39 22 4 0 0 0
1,745 1,765 137 116 95 76 58 41 24 6 0 0 0
1,765 1,785 139 119 98 78 60 43 26 8 0 0 0
1,785 1,805 142 121 100 80 62 45 28 10 0 0 0
1,805 1,825 144 123 103 82 64 47 30 12 0 0 0
1,825 1,845 147 126 105 84 66 49 32 14 0 0 0
1,845 1,865 149 128 107 87 68 51 34 16 0 0 0
1,865 1,885 151 131 110 89 70 53 36 18 1 0 0
1,885 1,905 154 133 112 92 72 55 38 20 3 0 0
1,905 1,925 156 135 115 94 74 57 40 22 5 0 0
1,925 1,945 159 138 117 96 76 59 42 24 7 0 0
1,945 1,965 161 140 119 99 78 61 44 26 9 0 0
1,965 1,985 163 143 122 101 80 63 46 28 11 0 0
1,985 2,005 166 145 124 104 83 65 48 30 13 0 0
2,005 2,025 168 147 127 106 85 67 50 32 15 0 0
2,025 2,045 171 150 129 108 88 69 52 34 17 0 0
2,045 2,065 173 152 131 111 90 71 54 36 19 2 0
2,065 2,085 175 155 134 113 92 73 56 38 21 4 0
2,085 2,105 178 157 136 116 95 75 58 40 23 6 0
2,105 2,125 180 159 139 118 97 77 60 42 25 8 0
2,125 2,145 183 162 141 120 100 79 62 44 27 10 0
2,145 2,165 185 164 143 123 102 81 64 46 29 12 0
2,165 2,185 187 167 146 125 104 84 66 48 31 14 0
2,185 2,205 190 169 148 128 107 86 68 50 33 16 0
2,205 2,225 192 171 151 130 109 88 70 52 35 18 0
2,225 2,245 195 174 153 132 112 91 72 54 37 20 2
2,245 2,265 197 176 155 135 114 93 74 56 39 22 4
2,265 2,285 199 179 158 137 116 96 76 58 41 24 6
2,285 2,305 202 181 160 140 119 98 78 60 43 26 8
2,305 2,325 204 183 163 142 121 100 80 62 45 28 10
2,325 2,345 207 186 165 144 124 103 82 64 47 30 12
2,345 2,365 209 188 167 147 126 105 84 66 49 32 14
2,365 2,385 211 191 170 149 128 108 87 68 51 34 16
2,385 2,405 214 193 172 152 131 110 89 70 53 36 18
2,405 2,425 216 195 175 154 133 112 92 72 55 38 20
2,425 2,445 219 198 177 156 136 115 94 74 57 40 22
2,445 2,465 221 200 179 159 138 117 96 76 59 42 24
2,465 2,485 223 203 182 161 140 120 99 78 61 44 26
2,485 2,505 226 205 184 164 143 122 101 81 63 46 28
38
2,505 2,525 228 207 187 166 145 124 104 83 65 48 30
2,525 2,545 231 210 189 168 148 127 106 85 67 50 32
2,545 2,565 233 212 191 171 150 129 108 88 69 52 34
2,565 2,585 235 215 194 173 152 132 111 90 71 54 36
2,585 2,605 238 217 196 176 155 134 113 93 73 56 38
2,605 2,625 240 219 199 178 157 136 116 95 75 58 40
2,625 2,645 243 222 201 180 160 139 118 97 77 60 42
2,645 2,665 245 224 203 183 162 141 120 100 79 62 44
2,665 2,685 247 227 206 185 164 144 123 102 81 64 46
2,685 2,705 250 229 208 188 167 146 125 105 84 66 48
2,705 2,725 252 231 211 190 169 148 128 107 86 68 50
2,725 2,745 255 234 213 192 172 151 130 109 89 70 52
2,745 2,765 257 236 215 195 174 153 132 112 91 72 54
2,765 2,785 259 239 218 197 176 156 135 114 93 74 56
2,785 2,805 262 241 220 200 179 158 137 117 96 76 58
2,805 2,825 264 243 223 202 181 160 140 119 98 78 60
2,825 2,845 267 246 225 204 184 163 142 121 101 80 62
2,845 2,865 269 248 227 207 186 165 144 124 103 82 64
2,865 2,885 271 251 230 209 188 168 147 126 105 85 66
2,885 2,905 274 253 232 212 191 170 149 129 108 87 68
2,905 2,925 276 255 235 214 193 172 152 131 110 89 70
2,925 2,945 279 258 237 216 196 175 154 133 113 92 72
A) $303.36
B) $306.45
C) $318.13
D) $323.57
Answer: D
Explanation:
Total
Federal State Local Fed, state
Annual Period income income income & FICA
Salary wage/salary tax tax tax FICA tax tax
$45,000.00 $1,875.00 $89.00 $57.38 $33.75 $143.44 $323.57
Topic: Determine Federal Income Tax Withholding Amounts; Compute Social Security and
Medicare Tax Withholding; Calculate State and Local Income Taxes
Compute Social Security and Medicare Tax Withholding; 05-04 Calculate State and Local
Income Taxes
Bloom's: Analyze
39
45) Vivienne is a full-time exempt employee in DeKalb County, Indiana, and is paid biweekly.
She earns $39,000 annually, and is married with 2 withholding allowances. Her state income tax
deduction is $44.46, and the DeKalb County income tax deduction is $19.62. What is the total
amount of her FICA, federal, state, and local taxes per pay period, assuming no Pre-Tax
Deductions? (Use the wage-bracket table to determine the federal tax deduction. Do not
round intermediate calculations. Round your final answer to 2 decimal places.)

But less
At least 0 1 2 3 4 5 6 7 8 9 10
than
$ 1,465 $ 1,485 $ 109 $ 90 $ 71 $ 55 $ 39 $ 23 $ 7 $ 0 $ 0 $ 0 $ 0
1,485 1,505 111 92 73 67 41 25 9 0 0 0 0
1,505 1,525 114 95 76 59 43 27 11 0 0 0 0
1,525 1,545 116 97 78 61 45 29 13 0 0 0 0
1,545 1,565 119 99 80 63 47 31 15 0 0 0 0
1,565 1,585 121 102 83 65 49 33 17 1 0 0 0
1,585 1,605 123 104 85 67 51 35 19 3 0 0 0
1,605 1,625 126 107 88 69 53 37 21 5 0 0 0
1,625 1,645 128 109 90 71 55 39 23 7 0 0 0
1,645 1,665 131 111 92 73 57 41 25 9 0 0 0
1,665 1,685 133 114 95 76 59 43 27 11 0 0 0
1,685 1,705 135 116 97 78 61 45 29 13 0 0 0
1,705 1,725 138 119 100 80 63 47 31 0 0 0 0
1,725 1,745 140 121 102 83 65 49 33 17 1 0 0
1,745 1,765 143 123 104 85 67 51 35 19 3 0 0
1,765 1,785 145 126 107 88 69 53 37 21 5 0 0
1,785 1,805 147 128 109 90 71 55 39 23 7 0 0
1,805 1,825 150 131 112 92 73 57 41 25 9 0 0
1,825 1,845 152 133 114 95 76 59 43 27 11 0 0
1,845 1,865 155 135 116 97 78 61 45 29 13 0 0
1,865 1,885 157 138 119 100 80 63 47 31 15 0 0
1,885 1,905 159 140 121 102 83 65 49 33 17 1 0
1,905 1,925 162 143 124 104 85 67 51 35 19 3 0
1,925 1,945 164 145 126 107 88 69 53 37 21 5 0
1,945 1,965 167 147 128 109 90 71 55 39 23 7 0
1,965 1,985 169 150 150 112 92 73 57 41 25 9 0
1,985 2,005 171 152 133 114 95 76 59 43 27 11 0
2,005 2,025 174 155 136 116 97 78 61 45 29 13 0
2,025 2,045 176 157 138 119 100 80 63 47 31 15 0
2,045 2,065 179 159 140 121 102 83 65 49 33 17 1
2,065 2,085 181 162 143 124 104 85 67 51 35 19 3
2,085 2,105 183 164 145 126 107 88 69 53 37 21 5
2,105 2,125 186 167 148 128 109 90 71 55 39 23 7
2,125 2,145 188 169 150 131 112 92 73 57 41 25 9
2,145 2,165 191 171 152 133 114 95 76 59 43 27 11
2,165 2,185 193 174 155 136 116 97 78 61 45 29 13
2,185 2,205 195 176 157 138 119 100 81 63 47 31 15
2,205 2,225 198 179 160 140 121 102 83 65 49 33 17
2,225 2,245 200 181 162 143 124 104 85 67 51 35 19
2,245 2,265 203 183 164 145 126 107 88 69 53 37 21
2,265 2,285 205 186 167 148 128 109 90 71 55 39 23
2,285 2,305 207 188 169 150 131 112 93 73 57 41 25
2,305 2,325 210 191 172 152 133 114 95 76 59 43 27
2,325 2,345 212 193 174 155 136 116 97 78 61 45 29
2,345 2,365 215 195 176 157 138 119 100 81 63 47 31
40
2,365 2,385 217 198 179 160 140 121 102 83 65 49 33
2,385 2,405 219 200 181 162 143 124 105 85 67 51 35
2,405 2,425 222 203 184 164 145 126 107 88 69 53 37
2,425 2,445 224 205 186 167 148 128 109 90 71 55 39
2,445 2,465 227 207 188 169 150 131 112 93 73 57 41
2,465 2,485 229 210 191 172 152 133 114 95 76 59 43
2,485 2,505 231 212 193 174 155 136 117 97 78 61 45
2,505 2,525 234 215 196 176 157 138 119 100 81 63 47
2,525 2,545 236 217 198 179 160 140 121 102 83 65 49
2,545 2,565 239 219 200 181 162 143 124 105 85 67 51
2,565 2,585 241 222 203 184 164 145 126 107 88 69 53
2,585 2,605 243 224 205 186 167 148 129 109 90 71 55
2,605 2,625 246 227 208 188 169 150 131 112 93 73 57
2,625 2,645 248 229 210 191 172 152 133 114 95 76 59
2,645 2,665 251 231 212 193 174 155 136 117 97 78 61
2,665 2,685 253 234 215 196 176 157 138 119 100 81 63
2,685 2,705 255 236 217 198 179 160 141 121 102 83 65
2,705 2,725 258 239 220 200 181 162 143 124 105 85 67
2,725 2,745 260 241 222 203 184 164 145 126 107 88 69
2,745 2,765 263 243 224 205 186 167 148 129 109 90 71
2,765 2,785 265 246 227 208 188 169 150 131 112 93 74
2,785 2,805 267 248 229 210 191 172 153 133 114 95 76
2,805 2,825 270 251 232 212 193 174 155 136 117 97 78
2,825 2,845 272 253 234 215 196 176 157 138 119 100 81
2,845 2,865 275 255 236 217 198 179 160 141 121 102 83
2,865 2,885 277 258 239 220 200 181 162 143 124 105 86
A) $239.25
B) $227.12
C) $265.47
D) $251.83
Answer: D
Explanation:
Total
Federal,
Federal State Local State,
Annual Period income income income local, and
Salary wage/Salary tax tax tax FICA tax FICA tax
$39,000.00 $1,500.00 $73.00 $44.46 $19.62 $114.75 $251.83
Topic: Determine Federal Income Tax Withholding Amounts; Compute Social Security and
Medicare Tax Withholding; Calculate State and Local Income Taxes
Compute Social Security and Medicare Tax Withholding; 05-04 Calculate State and Local
Income Taxes
Bloom's: Analyze
41
46) Danny is a full-time exempt employee in Alabama, where the state income tax rate is 5%. He
earns $78,650 annually and is paid semimonthly. He is married with four withholding
allowances. His health insurance is $100.00 per pay period and is deducted on a pre-tax basis.
Danny contributes 5% of his pay to his 401(k). Assuming that he has no other deductions, what
is Danny's net pay for the period? (Use the percentage method for the federal income tax and
the wage-bracket table for the state income tax. Do not round intermediate calculations.
Round your final answer to 2 decimal places.)
One Withholding
Payroll Period Allowance
Weekly $79.80
Biweekly 159.60
Semimonthly 172.90
Monthly 345.80
Quarterly 1,037.50
Annually 4,150.00
TABLE 3-SEMIMONTHLY Payroll Period

(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after If the amount of wages (after
subtracting withholding The amount of income tax to subtracting withholding The amount of income tax to
allowances) is: withhold is: allowances) is: withhold is:
Not over $154...... $0 Not over $481...... $0
Over- But not over- of excess over- Over- But not over- of excess over-
0.00 plus
$ 154 −$ 551 $ % −$ 154 $ 481 -$ 1,275 $ 0.00 plus 10% −$ 481
10
39.70 plus
551 −$ 1,767 $ % −$ 551 $ 1,275 -$ 3,706 $ 79.40 plus 12% −$ 1,275
$ 12
185.62 plus 371.12 plus
$ 1,767 −$ 3,592 $ % −$ 1,767 $ 3,706 -$ 7,356 $ % −$ 3,706
22 22
587.12 plus 1,174.12 plus
$ 3,592 −$ 6,717 $ % −$ 3,592 $ 7,356 -$ 13,606 $ % −$ 7,356
24 24
1,337.12 2,674.12 plus
$ 6,717 −$ 8,488 $ % −$ 6,717 $ 13,606 -$ 17,148 $ % −$ 13,606
plus 32 32
1,903.84 3807.56 plus
$ 8,488 −$ 20,988 $ % −$ 8,488 $ 17,148 -$ 25,481 $ % −$ 17,148
plus 35 35
6,278.84 6,724.11 plus
$ 20,988 $ % −$ 20,988 $ 25,481 $ % −$ 25,481
plus 37 37
A) $2,245.53
B) $2,403.95
C) $2,414.53
D) $2,178.90
42
Answer: C
Explanation:
Federal Income Tax computation
401(k) at 5% $ 163.85
Pretax Health $ 100.00
Federal Taxable $ 3,013.23
# of allowances 4
"of excess over…" $ 1,275.00
Tax rate 12%
Total Tax $ 205.00
Taxable
Hourly rate wages for Taxable Social
# or Period Gross Federal wages for Federal Security Medicare State
Name M/S W/H wage Earning Insurance 401(k) W/H FICA W/H Tax W/H W/H tax Net Pay
Danny M 4 $3,277.08$3,277.08 $100.00$163.85 $3,013.23 $3,177.08 $205.00 $196.98 $46.07 $150.66$2,414.53
Difficulty: 3 Hard
Compute Social Security and Medicare Tax Withholding; Calculate State and Local Income
Taxes
Withholding Amounts; 05-03 Compute Social Security and Medicare Tax Withholding; 05-04
Bloom's: Evaluate
43
47) Amanda is a full-time exempt employee in Sparks, Nevada, who earns $84,000 annually. She
is married with 1 deduction and is paid biweekly. She contributes $150.00 per pay period to her
401(k) and has pre-tax health insurance and AFLAC deductions of $50.00 and $75.00,
respectively. Amanda contributes $25.00 per pay period to the United Way. What is her net pay?
(Use the percentage method. Do not round intermediate calculations. Round final answers
to 2 decimal places.)

Allowance
Weekly $79.80
Biweekly 159.60
Semimonthly 172.90
Monthly 345.80
Quarterly 1,037.50
Annually 4,150.00
TABLE 2-BIWEEKLY Payroll Period

(after subtracting The amount of income tax to (after subtracting The amount of income tax to
withholding allowances) is: withhold is: withholding allowances) is: withhold is:
Not over $142...... $0 Not over $444...... $0
But not But not
Over− over− of excess over− Over− over− of excess over−
0.00 plus 0.00 plus
$ 142 -$ 509 $ % -$ 142 $ 444 -$ 1,177 $ % -$ 444
10 10
36.70 plus 73.30
509 -$ 1,631 $ % -$ 509 $ 1,177 -$ 3,421 $ % -$ 1,177
$ 12 plus 12
171.34 plus 342.58
$ 1,631 -$ 3,315 $ % -$ 1,631 $ 3,421 -$ 6,790 $ % -$ 3,421
22 plus 22
541.82 plus 1,083.76
$ 3,315 -$ 6,200 $ % -$ 3,315 $ 6,790 -$ 12,560 $ % -$ 6,790
24 plus 24
1,234.22 2,468.56
$ 6,200 -$ 7,835 $ % -$ 6,200 $ 12,560 -$ 15,829 $ % -$ 12,560
plus 32 plus 32
1,757.42 3,514.64
$ 7,835 -$ 19,373 $ % -$ 7,835 $ 15,829 -$ 23,521 $ % -$ 15,829
plus 35 plus 35
5,795.72 6,206.84
$ 19,373 $ % -$ 19,373 $ 23,521 $ % -$ 23,521
plus 37 plus 37
A) $2,394.47
B) $2,193.60
C) $2,425.58
D) $2,605.44
44
Answer: C
Explanation:
Federal Income tax using percentage method
Less: 401(k) $ 150.00
Less: Health Insurance $ 50.00
Less: AFLAC pretax $ 75.00
Federal Taxable Income $ 2,955.77
# of allowances 1
"of excess over…" $ 1,177.00
Tax rate 12 %
Total tax $ 267.60
Tax-
Hourly able Tax- So-
rate or wages for able cial
# Period Gross Federal wages for Federal Security Medicare United
Name M/SW/H wage Earning InsuranceAFLAC 401(k) W/H FICA W/H Tax W/H way Net Pay
Amanda M 1 $3,230.77 $3,230.77 $50.00 $75.00$150.00 $2,955.77 $3,105.77 $267.60 $192.56 $45.03 $25.00$2,425.58
Difficulty: 3 Hard
Compute Social Security and Medicare Tax Withholding; Apply Post-Tax Deductions
Withholding Amounts; 05-03 Compute Social Security and Medicare Tax Withholding; 05-05
Apply Post-Tax Deductions
Bloom's: Evaluate
45
Another random document with
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fashion, now and then raising itself or lifting the prothorax in a
stealthy quiet manner, perhaps to judge accurately of its distance;
when near enough, with one swift dart the victim is secured. The
prey is held firmly in the formidable trap formed by the anterior leg,
and is thus brought near the mouth. The Mantis usually commences
its feast by taking off some portions of the head of its wretched
victim, and displays an absolute indifference to its struggling or
kicking; the mandibles having seized a portion of the food, the legs
holding it move away, thus leaving a fragment in the mouth. Portions
only of a captured Insect are consumed, much being cast away; and
Mr. Potts states that he has seen one of these voracious creatures
kill and devour parts of fourteen small flies within a very brief space
of time. This voracity and waste of animal food is very remarkable
when we recollect that many Insects have such perfect powers of
assimilation that during their whole period of growth they only
consume a mass of food—and that vegetable—but little larger in size
than the bulk they themselves attain. This fact is well known in the
case of Bruchus, Caryoborus, and other seed-feeding Insects.
Burmeister has stated good grounds for believing that some of the
larger Mantidae do not confine themselves to Insect diet, but attack
and devour small Vertebrates.[177] He has given a circumstantial
account of a case at Buenos Ayres, where a small bird was secured
by the wingless female of a large Mantis, which had commenced
devouring its head when the observer took possession of the
creature and its booty. Dubois states[178] that when a decapitated,
but living, Mantis was suspending itself to a roll of drapery by its four
posterior legs, a person could detach with the fingers the left anterior
leg (of the four) and the right posterior, or conversely the left
posterior and right anterior, without the interference producing any
action on the part of the creature; but if one of the other legs was
also interfered with, which would necessarily have changed the
position of the body, then immediately one of the two unoccupied
legs was placed by the creature in a proper position to assure its
stability. This reflex action altogether resembled in appearance a
conscious action, and was as effectually performed.
The combination in Mantidae of voracious and destructive instincts
with helpless and inert attitudes gives rise to the idea that these
latter are adopted for the purpose of deceiving the living prey and of
thus more easily obtaining the means of subsistence. It appears,
however, more probable that the helpless attitudes have no such
origin, but are due to the structure and form of the creature. The front
legs being wonderfully well formed for raptorial purposes, have no
capacity for locomotion or for supporting the Insect in the usual
manner, so that the body has to be borne by the hinder two pairs of
legs; at the same time the raptorial pair of limbs—which, it will be
recollected, are of great size and attached to the anterior part of an
unusually long prothorax—have to be held in such a position as will
not derange the equilibrium maintained by the posterior part of the
body; moreover, these large raptorial legs are entirely exserted, and
have no trace of any articulatory cavity that might act as a
mechanical aid to their support. Thus they could not be held
extended without great muscular exhaustion; hence we can well
believe that the sedentary and helpless attitudes of the creature are
not the results of any guile.
A Mantis has been recorded as bearing a close resemblance to a

Phasmid of the genus Bacillus and having only small front legs; it
was suggested by Bates[179] that the Mantis would probably be
found to feed on the Bacillus. Though the case is of considerable
interest, no further information about it has been obtained.
Fig. 141.—Mantoida luteola Westw., male. Santarem.
The simplest forms of the family are found in the groups

Amorphoscelides and Orthoderides. From our figure of one of these
(Fig. 141, Mantoida luteola ♂), it will be seen that the peculiarities of
the family can scarcely be detected, the raptorial legs being very little
developed and the prothorax short. The sexes, too, differ but little in
these simple forms. Most of them are very rare in collections, but
Wood-Mason states[180] that Amorphoscelis annulicornis is
frequently found about Calcutta on the trunks of trees, to the bark of
which it is so similar that it is only discovered with difficulty. In its
rapid movements it resembles the cockroaches or Machilis, more
than it does the more differentiated forms of its own group.
In the genus Pyrgomantis (Fig. 142, P. singularis, female) the male

has the tegmina and wings of normal size, while in the female they
are rudimentary.
Fig. 142.—Pyrgomantis singularis, female. S. Africa. (After Westwood.)
Fig. 143.—Outline of Chaeradodis cancellata ♀, nymph. (After Wood-

Mason.)
The variety of shape and external appearance in this family is very

great; de Saussure considers it to be a mimetic group. In certain
species some parts of the body—more especially the tegmina—have
very much the appearance of foliage, and usually in such cases this
appearance is confined to the female, the males in this family
having, as we have said, the organs of flight more transparent and
colourless; in the former sex the alar organs, when present, are
frequently but little adapted for flying. In some species the prothorax
is expanded at the sides (Fig. 135, Deroplatys sarawaca; and Fig.
143, Choeradodis cancellata), and in such cases the outline of the
natural thorax—if we may use such an expression—may be detected
occupying the middle of the unusual expansion. The European
Mantis religiosa varies much in colour; in some examples the
tegmina are leaf-green, while in others they are brown or gray. There
is some evidence extant making it probable that in some species the
colour of an individual changes at different times—Colonel Bowker
saying of Harpax ocellata that it "beats the Chameleon hollow in
changing colour."
Some of the species of the old genus Eremiaphila (Fig. 144) are of
very unusual form. De Saussure considers that some species of this
genus are more highly modified than any other animals for
maintaining their existence in desert regions. They are said to be
found in places where no vegetation exists, and to assimilate in
appearance with the sandy soil, the species varying in colour, so that
the individuals agree in tint with the soil on which they dwell. These
Insects are referred to the group Orthoderides, and have a short
prothorax, the alar organs being unsuited for flight. What they live on
is not actually known; although other Insects are the natural food of
Mantids, it is said that these desert-frequenting species occur in
spots where no other Insect life is known to exist. Lefebvre[181] met
with these Eremiaphilas in the desert between the Nile and the
Northern Oasis, El Bahryeh, but was quite unable to discover their
mode of subsistence. These Insects are very rare in collections, and
the information we possess about them is very meagre.
Fig. 144.—Eremiaphila turcica. (After Westwood.)

Mr. Graham Kerr found on the Pilcomayo river a species of Mantidae
living on branches of trees amongst lichens, which it so exactly
resembled that it was only detected by the movement of a limb; it
was accompanied by a Phaneropterid grasshopper, which bore a
similar resemblance to the lichens. One of the rarest and most
remarkable forms of Mantidae is the genus Toxodera, in which the
eyes project outwards as pointed cones (Fig. 145). These Insects
offer an interesting problem for study, since we are entirely ignorant
about them. Brunner places the Toxoderae in his tribe Harpagides,
but with the remark that "these Insects of antediluvian shapes differ
essentially from all other Mantidae."
Wood-Mason informs us[182] that the young of Hymenopus bicornis

beautifully simulate blossoms of different colours. And it has been
stated by Dr. Wallace, on the authority of a communication made to
him by Sir Charles Dilke, that a small Mantis found in Java exactly
resembles a pink Orchis-flower, and this species "was not only said
to attract Insects, but even the kind of Insects (butterflies) which it
allures and devours was mentioned." We do not know of what
species or genus this Insect may be, but Hymenopus bicornis is a
peculiar form of the tribe Harpagides, and has, together with its
younger state, been figured long ago by Caspar Stoll in his quaint
and interesting old book.[183] Though it has very peculiar foliaceous
expansions on the two hinder pairs of legs, these dilatations are very
different from those seen in the curious Gongylus gongylodes, the
female of which we figure (Fig. 146). This latter, according to the
information we shall quote, is also a "floral simulator." Specimens of
G. gongylodes were shown to the members of the Asiatic Society of
Bengal in 1877 by Dr. J. Anderson,[184] who at the same gave some
information about them which we shall reproduce in full, because,
incomplete as it is, it is apparently almost the sole piece of definite
information we possess as to this curious Insect, or any of its
congeners:—
Fig. 145.—Toxodera denticulata, male. Java. (After Serville.)
"These Insects all came from the same locality, having been
forwarded to Mr. Buckland by Mr. Larymore of the Central Jail at
Midnapur. Mr. Larymore had procured them from the neighbouring
country district, where Santál women and children had hunted them
out and brought them in, hanging on branches or twigs of a bush,
somewhat like a wild plum-tree. They are also said to be found upon
rose-bushes, and in connexion with this it was observed that, in
Midnapur, they were known as rose-leaf Insects, from the
circumstance that when the Insect is more developed and furnished
with wings, the foliaceous appendages are said greatly to increase in
size, and exactly to resemble rose-leaves. Dr. Anderson, however,
was disposed to think that more than one species might probably
occur in the Midnapur district, and that these Insects with the larger
foliaceous expansions might be distinct from the species now before
the Society.
Fig. 146.—Gongylus gongylodes, female. East India.
"Mr. Buckland had made over these Insects to Dr. Anderson, and
since that time they have been regularly fed upon house-flies and
grasshoppers; the latter, however, appear to be rather too strong for
them, and they therefore prefer the flies. They have been tried with
small fragments of plaintain and custard-apple, which they not only
eat, but the juice of which they seem to suck with considerable
avidity, Dr. Anderson, however, thought that it was the moisture of
these fruits that was the chief attraction to these Insects, for the
entire character of their organisation indicated a raptorial habit.
"Dr. Anderson went on to say that he had succeeded in identifying

the three larger Insects by means of a single dried specimen in the
Indian Museum, which, however, was fully mature and provided with
wings. These remarkable Insects proved to be the pupae of a
peculiar species of Mantis which was known to Aldrovandus, who
figured it more than a century and a half before the first appearance
of the Systema Naturae of Linnaeus, to whom it was known as
Gryllus gongylodes, and also as Mantis gongylodes; and since the
time of Aldrovandus it had been figured in a variety of works on
Natural History, but apparently in every instance from mature, and
seemingly dried specimens, so that the colours of the Insect during
life had never been correctly described.
"So much by way of introduction to these remarkable pupal
Mantises, the recognised scientific name of which is Gongylus
gongylodes L.
"The reason which induced Dr. Anderson to bring them to the notice
of the Society had now to be pointed out. On looking at the Insects
from above, they did not exhibit any very striking features beyond the
leaf-like expansion of the prothorax and the foliaceous appendages
to the limbs, both of which, like the upper surface of the Insect, are
coloured green, but on turning to the under surface the aspect is
entirely different. The leaf-like expansion of the prothorax; instead of
being green, is a clear, pale lavender-violet, with a faint pink bloom
along the edges of the leaf, so that this portion of the Insect has the
exact appearance of the corolla of a plant, a floral simulation which is
perfected by the presence of a dark, blackish brown spot in the
centre, over the prothorax, and which mimics the opening to the tube
of a corolla. A favourite position of this Insect is to hang head
downwards among a mass of green foliage, and, when it does so, it
generally remains almost motionless, but, at intervals, evinces a
swaying movement as of a flower touched by a gentle breeze; and
while in this attitude, with its fore-limbs banded violet and black, and
drawn up in front of the centre of the corolla, the simulation of a
papilionaceous flower is complete. The object of the bright colouring
of the under surface of the prothoracic expansion is evident, its
purpose being to act as a decoy to Insects, which, mistaking it for a
corolla, fly directly into the expectant, serrated, sabre-like, raptorial
arms of the simulator. It is no new fact that many Insects resemble
the leaves of plants and trees, and that they manifest forms and
colours which serve to protect them in the struggle for existence, but
so far as Dr. Anderson had ascertained, this was the first recorded
instance of an Insect simulating the corolla of a flower for the evident
purpose of attracting Insects towards it for its sustenance. It is even
more remarkable than this, for it is a localised adaptation for such a
purpose, a portion of the Insect being so modified in form and colour
that the appearance of the corolla of a plant is produced, in
conjunction with the remainder of the long attenuated prothorax,
which at a distance resembles the flower stem; the anterior limbs
when in repose even adding to and heightening the deception."
That we should have no more precise information as to a large

Insect of such remarkable habits and appearance, and one that has
been known to naturalists for upwards of three centuries, is a matter
for regret. Careful observation as to the habits, food, and variation of
these floral simulators, and as to whether they seek for spots
specially suitable to their coloration, would be of great interest. A
European congener of this Insect, Empusa pauperata, has small
foliaceous expansions on the legs, but its habits have not been
noticed in detail.
The very curious Insect represented in Fig. 147, Stenophylla

cornigera, is a member of the tribe Vatides; the form of the cerci at
the end of the body is very peculiar. This extremely rare, if not
absolutely unique, Insect is a native of the interior of Brazil.
Dufour has recorded that Mantis religiosa possesses the power of

producing a mournful sound by rubbing the extremity of the body
against the wings; it is stated that a hissing sound is produced by
other species, and Wood-Mason has suggested[185] that a special
structure exists on the tegmina for the purpose.
There are probably about 600 species of Mantidae known; they are
distributed over all the warmer parts of the earth, but there are none
in the cooler regions. Europe possesses some twelve or fourteen
species, most of them confined to the Mediterranean sub-region; a
single species, Mantis religiosa, is frequently found in Central
France, and has been recorded as occurring as far north as Havre.
Although no species is a native of Britain, it is not difficult to keep
them alive here. Denny records[186] that an egg-case of a Mantis
was sent from Australia to England, and that the hatching of the
eggs was completed after its arrival. The young fed readily on flies,
and we are informed that in the neighbourhood of Melbourne, where
this Mantis is plentiful, specimens are placed by the citizens on the
window-blinds of their houses, so that the rooms may be cleared
from flies by means of the indefatigable voracity of the Mantis.
Fig. 147.—Stenophylla cornigera. Brazil. (After Westwood.)
The geological record as to Mantidae is very meagre and

unsatisfactory. The genus Mantis is said to occur in amber, and Heer
has referred to the same genus an ill-preserved fossil from the upper
Miocene beds of Central Europe; a fragment of a hind wing found in
the Jurassic strata of Siberia has been assigned to the family; and
until recently Lithomantis from the Carboniferous beds of Scotland
was considered to belong to Mantidae. Scudder, however, has
rejected it therefrom, placing it in the Neuropteroid division of
Palaeodictyoptera, and Brongniart, adding another species to the
genus from the Carboniferous strata in France, proposed to treat the
two as a distinct family, which he called Palaeomantidae.[187] This
naturalist has, however, since renewed his study[188] of these
Insects, has become convinced that they have no relations with
existing Mantidae, and has consequently removed them to the family
Platypterides in the Order Neuroptera.
Six tribes of Mantidae are recognised by Brunner and de Saussure.
Table of the tribes of Mantidae:—
1. Anterior tibiae with the outer edge unarmed beneath or only furnished with
very minute tubercles. (Pronotum not longer than the anterior coxae.)
Tribe 1. Amorphoscelides. (Fig. 141, Mantoidea luteola.)
1′. Anterior tibiae with the outer edge spinose beneath.
2. Anterior femora having the inner edge armed beneath with equal
spines, or with spines in which only the alternate are smaller.
Antennae of the male simple, rarely unipectinate.
3. Tibiae and also the intermediate and hind femora even above.
4. Legs and body with no lobe-like processes. (Antennae simple in
each sex.)
5. Pronotum not forming any dilatation above the insertion of the
coxae, its lateral margins straight or (in the genus Choeradodis)
strongly dilated with the anterior margin not rounded. Tribe 2.
Orthoderides. (Fig. 142, Pyrgomantis; Fig. 143, Choeradodis;
Fig. 144, Eremiaphila turcica.)
5′. Pronotum dilated above the insertion of the coxae, there with the
lateral margins broadened in a round manner, the anterior
margin rounded. Tribe 3. Mantides. (Fig. 140, Iris oratoria.)
4′. Legs or body furnished with lobes. (Posterior femora or segments
of the body with lobes, or vertex of the head conically prolonged.)
Tribe 4. Harpagides. (Fig. 136, Harpax variegatus; Fig. 135,
Deroplatys sarawaca.)
3′. Tibiae as well as the intermediate and hind femora carinate above.
(Pronotum elongate, with the posterior part, behind the transverse
groove, three times as long as the anterior part.) Tribe 5. Vatides.
(Fig. 147, Stenophylla cornigera.)
2′. Anterior femora beneath, with the inner edge armed between the longer
teeth with shorter teeth, usually three in number. Antennae of the
male bipectinate. (Vertex conically prolonged.) Tribe 6. Empusides.
(Fig. 146, Gongylus gongylodes.)
CHAPTER XI
ORTHOPTERA CONTINUED—PHASMIDAE—WALKING-LEAVES—STICK-
INSECTS
Fam. V. Phasmidae—Stick and Leaf Insects.

Head exserted; prothorax small, not elongate; mesothorax very
elongate; the six legs differing but little from one another, the
front pair not raptorial, the hind pair not saltatorial. The cerci of
the abdomen not jointed, consisting of only one piece; the tarsi
five-jointed. Tegmina usually small, or entirely absent, even
when the wings are present and ample. The sexes frequently
very dissimilar. Absence of alar organs frequent.
These Insects are amongst the most curious of natural objects. They
are frequently of large size, some attaining 9 inches in length (Fig.
162, Palophus centaurus, one-half natural length). Their variety of
form could scarcely be surpassed; their resemblance to products of
the vegetable kingdom is frequently very great: some of the more
linear species (Fig. 148, Lonchodes nematodes) look like sticks or
stems of grass; some have a moss-like appearance, while others
resemble pieces of lichen-covered bark. The members of the tribe
Phylliides are leaf-like. A certain number of other Phasmids are
covered with strong spines, like thorns (Fig. 149). The plant-like
appearance is greatest in the female sex. When there is a difference
between the two sexes as to the organs of flight, these are more fully
developed in the male.
Fig. 148.—Lonchodes nematodes. Malay Archipelago. (After

Westwood.)
The antennae are usually many-jointed, but the number of joints
varies from 8 to more than 100; the head is exserted; the eyes are
more or less prominent; ocelli are present in some cases. The
prothorax is always small, and it is a remarkable fact that it
undergoes but little elongation even in those species that are most
linear and elongate in form (see Fig. 148, Lonchodes nematodes),
and that have the meso- and metathoraces extremely long; it is very
simple in structure, consisting apparently merely of a dorsal and of a
sternal plate, nearly the whole of the side being occupied by the
large space in which the coxae are inserted; the edges of the
pronotum are not free. The mesothorax is frequently six times as
long as the prothorax, though in the leaf-like and a few other forms it
does not possess this great extension; still it is always of large size
relatively to the other two thoracic segments. This is peculiar
inasmuch as in other groups where the mesothorax is relatively large
there are powerful mesothoracic wings; whereas the Phasmidae are
remarkable for the obsolescence of the mesothoracic alar
appendages. The middle legs and the tegmina or elytra, when
present, are attached only to the posterior part of the mesothorax;
the notum and the sternum are separated by two narrow slips on
each side, the epimeron and episternum. The metathorax is formed
like the mesothorax, except that the posterior part of the dorsal
surface is considered to consist of the first ventral segment
consolidated with the posterior part of the metanotum, the two being
distinct enough in the winged forms. The hind body or abdomen is
elongated except in the Phylliides; it consists of ten dorsal plates; the
first frequently looks like a portion of the metanotum, and is treated
as really such by Westwood, who describes the abdomen as
consisting of nine segments. The flat apical appendages are
attached behind the tenth dorsal plate. The ventral plates are similar
to the dorsal in arrangement, except that in the female the eighth
plate forms a sort of spoon-like or gutter-like process to assist in
carrying or depositing the eggs, and that the two following segments
are concealed by it, and are sometimes of more delicate texture. The
legs vary greatly in the details of their shape: the coxae are short,
oval, or round, never large; the trochanter is small; the front femora
often have the basal part narrower than the apical, and they are
frequently so formed that they can be stretched out in front of the
head, concealing its sides and outline and entirely encasing the
antennae. There is an arolium or cushion between the claws of the
five-jointed tarsi. The front legs are frequently longer than the others.
Only a very slight study has been made of the alar organs of
Phasmidae; but according to Redtenbacher and Brauer, they differ
greatly from those of Blattidae and Mantidae, inasmuch as the costal
vein is placed not on the actual margin of the wing but in the field
thereof, and in this respect they more resemble the Orthoptera
saltatoria.
Very little information exists as to the internal anatomy of the

Phasmidae. Many years ago a memoir of a fragmentary and
discursive nature was published on the subject by J. Müller,[189] but
his conclusions require confirmation; the nervous system, according
to his account, which refers to Arumatia ferula, has the anterior
ganglia small, the supra-oesophageal ganglion being apparently not
larger than those forming the ventral chain.
Fig. 149.—Heteropteryx grayi, male. Borneo. One-half natural size.
Joly's more recent memoir on the anatomy of Phyllium

crurifolium[190] is also meagre; he states that the nervous system
resembles that of the locusts (Acridiidae), though there are at least
ten pairs of ganglia—one supra-, one infra-oesophageal, three
thoracic, and five abdominal. He found no salivary glands; the
Malpighian tubules are slender, elongate, and very numerous. The
tracheal system has no air-vesicles. He found no distinction of crop
and proventriculus, but the true stomach appears to consist of two
different parts, the anterior being remarkably uneven externally,
though destitute of coeca, while on the posterior part there are
peculiar vermiform processes. There are eighteen or twenty tubes in
each ovary.
Fig. 150.—Aschipasma catadromus, female. Sumatra. Natural size.

(After Westwood.)
When the young Insect is in the egg, ready for emergence, the
meso- and meta-thorax are not remarkably elongate, so that the
femora are not very far apart, but by the time the creature has fairly
emerged from the prison of its embryonic life the thoracic segments
have attained their usual proportions; much expansion of the body
takes place as the Insect leaves the egg, so that it appears a marvel
how it could have been contained therein; this expansion affects the
parts of the body unequally.
The records as to the post-embryonic development of Phasmidae

are very scanty, but indicate great differences in the length of time
occupied by it. Bacillus patellifer is said to moult several times,
Diapheromera femorata only twice. This latter species becomes full
grown in six weeks, while, according to Murray,[191] Phyllium scythe
required fifteen or sixteen months for growth, and did not moult until
ten months after hatching; the number of ecdyses in the case of the
Phyllium was three. At each change of skin an immediate increase in
size, similar to that we have noticed as occurring on leaving the egg,
takes place; each limb on being freed becoming about a fourth
longer and larger than the corresponding part of the envelope from
which it has just been withdrawn. After the second moult of Phyllium
the tegmina and wings made their appearance, but remained of very
small size until after the third moult, when they suddenly shot out to
their full size; they came out of little cases about a quarter of an inch
long, and in the course of a few minutes attained their full size of
about two and a half inches of length. In the apterous species the
difference between the young and adults in external characters is
very slight.
Fig. 151.—Ceroys saevissima. Brazil. (After Westwood.)
Phasmidae are very sensitive to cold; both in North America and

Australia their lives are terminated by the occurrence of frost. They
are all vegetable feeders, the cannibalism that has been attributed to
them by several writers being probably imaginary. They are,
however, excessively voracious, so that a pair will destroy a great
quantity of foliage; they are consequently in some parts of the world
classed amongst injurious Insects. In Fiji and the Friendly Islands,
Lopaphus cocophagus eats the cocoa-nut foliage and causes a
scarcity of food, so that it becomes a matter of necessity to destroy
these Insects. One writer has gone so far as to attribute the
occurrence of cannibal habits amongst the inhabitants of some of
these islands to the want of food caused by the ravages of this
Insect. Some, if not all, of the Phasmidae have the habit of ejecting a
stinking fluid, that is said to be very acrid, and occasionally, when it
strikes the eye, to cause blindness; this liquid comes from glands
placed in the thorax. Some Phasmidae are much relished as food by
birds; Diapheromera femorata is sucked by several bugs as well as
eaten by birds, and another species is recorded to have harboured
Ichneumon-flies in its body without suffering any apparent
inconvenience from their presence or from their emergence.
Notwithstanding the great amount of food they consume and their
want of activity, they produce comparatively few eggs. From twelve
to twenty or thirty is frequently mentioned as about the number, but
in the case of Diapheromera femorata Riley speaks of upwards of
one hundred. These eggs are not deposited in any careful way, but
are discharged at random, simply dropping from the female; the
noise caused by the dropping of the eggs of Diapheromera femorata
from the trees on which the Insects are feeding to the ground is said
to resemble the pattering of raindrops. The eggs of this species often
remain till the second year before they hatch. The eggs in the
Phasmidae generally are of a most remarkable nature, and nearly
every one who mentions them speaks of their extreme resemblance
to seeds. Göldi[192] has suggested that this is for the purpose of
deceiving Ichneumons; it is, however, on record that the eggs are
actually destroyed by Ichneumons. It is worthy of notice that the
eggs are shed like seeds, being dropped loosely and, as we have
said, remaining on the ground or elsewhere, sometimes for nearly
two years, without other protection than that they derive from their
coverings. Each egg is really a capsule containing an egg, reminding
us thus of the capsule of the Blattidae, which contains, however,
always a number of eggs. Not only do the eggs have a history like
that of seeds, and resemble them in appearance, but their capsule in
minute structure, as we shall subsequently show, greatly resembles
vegetable tissue. The egg-capsule in Phasmidae is provided with a
lid, which is pushed off when the Insect emerges (Fig. 157). This
capsule induced Murray to suppose that the egg contained within is
really a pupa, and he argued therefrom that in the Orthoptera the
larval stages are passed in the egg, and that the Insect after its
emergence should be looked on as an active pupa that takes food.
Fig. 152.—Eggs of Phasmidae: A, Lonchodes duivenbodi; B,
Platycrania edulis; C, Haplopus grayi; D, Phyllium siccifolium.
(After Kaup.)
The individuals of this group of Insects possess the power of

reproducing a lost limb; and Scudder, who has made some
experiments as to this,[193] states that if a leg be cut off beyond the
trochantero-femoral articulation, the parts remaining outside of this
joint are dropped before the next moult, and are afterwards renewed
either as a straight short stump in which the articulations are already
observable, or as a miniature leg, the femur of which is straight and
the tibia and tarsus curved into a nearly complete circle; in the
former case, the leg assumes at the next moult the appearance that
it has in the second case; this latter form is always changed at the
succeeding moult into a leg resembling the normal limb in every
respect excepting size, and the absence of the fourth tarsal joint
(Fig. 153). If the leg be removed nearer to the body than the
trochantero-femoral articulation the limb is not replaced.
The sexes are frequently extremely different; the female is usually

very much larger than the male. This latter sex often possesses
wings when they are quite wanting in the other sex; the resemblance
to portions of plants is often very much greater in the female than it
is in the male.
Fig. 153.—Cyphocrania aestuans; individual in which the right front leg
has been renewed. Senegal. (After Westwood.)
We have pointed out that the tegmina or upper wings are usually of
small size or absent (Fig. 150, Aschipasma catadromus), even in the
species where the lower wings are very largely developed; in such
cases the latter organs are folded in a complicated, fan-like manner,
and repose on the back, looking as if they were really the tegmina
(Fig. 159, Calvisia atrosignata); this appearance, moreover, is in
some species enhanced much by the fact that the part of the wing
which is outermost in the folded state is quite differently coloured
from the rest of the organ. The colour of the body in many
Phasmidae is said to be very variable, and if the tints be owing to
chlorophyll or other plant juices, finding their way amongst the
Insect-tissues, this is readily understood; in Diapheromera the young
Insect is brownish on hatching, becomes green after feeding, and
turns brown again when the leaves do so. The ocelli, too, are said to
be very variable, and M‘Coy goes so far as to state[194] that they
may be either present or absent in different individuals though of the
same species and sex,—a statement so remarkable as to require
minute examination, though it is to some extent confirmed by the
remarks of other entomologists.
Fig. 154.—Phyllium scythe, female. Sylhet. (After Westwood.)
The resemblance presented by different kinds of Orthoptera to

leaves is so remarkable that it has attracted attention even in
countries where Natural History is almost totally neglected; in many
such places the inhabitants are firmly convinced that the Insects are
truly transformed leaves, by which they understand a bud developing
into a leaf and subsequently becoming a walking-leaf or Insect. To
them the change is a kind of metamorphosis of habit; it grew as a
leaf and then took to walking.[195] It is usually the tegmina that
display this great resemblance to vegetable structures, and there is
perhaps no case in which the phenomenon is more marked than it is
in the genus Phyllium, the members of which occur only in the
tropical regions of the Old World, where they extend from Mauritius
and the Seychelles to the Fiji Islands—possibly even more to the
East—and have, it would appear, a peculiar penchant for insular life.
Fig. 155.—Phyllium scythe, male. Sylhet. (After Murray.)
The genus Phyllium constitutes by itself the tribe Phylliides. Although

the characters and affinities of this group have been only very

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9) Charitable contributions are an example of post-tax voluntary deductions.

Wage Bracket Method Tables for Income Tax Withholding

Wage Bracket Method Tables for Income Tax Withholding

Wage Bracket Method Tables for Income Tax Withholding

Wage Bracket Method Tables for Income Tax Withholding

Wage Bracket Method Tables for Income Tax Withholding

Wage Bracket Method Tables for Income Tax Withholding

Table 5. Percentage Method-2018 Amount for one Withholding Allowance

Payroll Period One Withholding

Percentage Method Tables for Income Tax Withholding

Table 5. Percentage Method-2018 Amount for one Withholding Allowance

Payroll Period One Withholding

TABLE 2-BIWEEKLY Payroll Period

Wage Bracket Method Tables for Income Tax Withholding

Wage Bracket Method Tables for Income Tax Withholding

Wage Bracket Method Tables for Income Tax Withholding

Wage Bracket Method Tables for Income Tax Withholding

Wage Bracket Method Tables for Income Tax Withholding

Wage Bracket Method Tables for Income Tax Withholding

Table 5. Percentage Method-2018 Amount for one Withholding Allowance

TABLE 3-SEMIMONTHLY Payroll Period

Table 5. Percentage Method-2018 Amount for one Withholding Allowance

Payroll Period One Withholding

TABLE 2-BIWEEKLY Payroll Period

A Mantis has been recorded as bearing a close resemblance to a

Fig. 141.—Mantoida luteola Westw., male. Santarem.

The simplest forms of the family are found in the groups

In the genus Pyrgomantis (Fig. 142, P. singularis, female) the male

Fig. 142.—Pyrgomantis singularis, female. S. Africa. (After Westwood.)

Fig. 143.—Outline of Chaeradodis cancellata ♀, nymph. (After Wood-

The variety of shape and external appearance in this family is very

Fig. 144.—Eremiaphila turcica. (After Westwood.)

Wood-Mason informs us[182] that the young of Hymenopus bicornis

"Dr. Anderson went on to say that he had succeeded in identifying

That we should have no more precise information as to a large

The very curious Insect represented in Fig. 147, Stenophylla

Dufour has recorded that Mantis religiosa possesses the power of

Fig. 147.—Stenophylla cornigera. Brazil. (After Westwood.)

The geological record as to Mantidae is very meagre and

Six tribes of Mantidae are recognised by Brunner and de Saussure.

Table of the tribes of Mantidae:—

Fam. V. Phasmidae—Stick and Leaf Insects.

Fig. 148.—Lonchodes nematodes. Malay Archipelago. (After

Very little information exists as to the internal anatomy of the

Fig. 149.—Heteropteryx grayi, male. Borneo. One-half natural size.

Joly's more recent memoir on the anatomy of Phyllium

Fig. 150.—Aschipasma catadromus, female. Sumatra. Natural size.

The records as to the post-embryonic development of Phasmidae

Fig. 151.—Ceroys saevissima. Brazil. (After Westwood.)

Phasmidae are very sensitive to cold; both in North America and

The individuals of this group of Insects possess the power of

The sexes are frequently extremely different; the female is usually

The resemblance presented by different kinds of Orthoptera to

Fig. 155.—Phyllium scythe, male. Sylhet. (After Murray.)

The genus Phyllium constitutes by itself the tribe Phylliides. Although

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