| 4. | Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later 百分比法表格——用于带有2020年或之后W-4表格的手动薪资系统 |
| Publication 15-T Federal Income Tax Withholding Methods |
税务信息手册第15-T篇 联邦所得税预扣方法 |
如果你手动计算薪资，雇员已提交2020年或之后的W-4表格，并且你偏爱百分比法，或者你无法采用工资档次法表格，因为雇员的年薪超过该表格中最后一档的金额（基于婚姻状况和支付期间），那么采用下面的试算工作表及其后续的百分比法表格来计算联邦所得税预扣额。这种方法适用于任何数额的薪资。
试算工作表-4：雇主的对应“百分比法表格——用于带有2020年或之后W-4表格的手动薪资系统”的预扣税额试算表
| 表格-6 |
|
|||||||||||||
| 第1步 | 调整雇员的薪资金额 | |||||||||||||
| 1a | 填入雇员在此薪资结算期的应税薪资总额 | 1a | $ | |||||||||||
| 1b | 填入你每年支付薪资的期间数（参见表格-6） | 1b | ||||||||||||
| 1c | 填入雇员W-4表格中第4(a)步的金额 | 1c | $ | |||||||||||
| 1d | 用第1c行除以第1b行的数字 | 1d | $ | |||||||||||
| 1e | 加总第1a行和第1d行 | 1e | $ | |||||||||||
| 1f | 填入雇员W-4表格中第4(b)步的金额 | 1f | $ | |||||||||||
| 1g | 用第1f行除以第1b行的数字 | 1g | $ | |||||||||||
| 1h | 从第1e行中减去第1g行。如果为-0-或更小，那么填入-0-。这是调整后薪资金额 | 1h | $ | |||||||||||
| 第2步 | 计算暂定的预扣金额 | |||||||||||||
| 基于你支付薪资的频率、雇员的调整后薪资金额、报税身份（表格W-4第1(c)步）、以及是否勾选表格W-4第2步的栏框 | ||||||||||||||
| 2a | 在本节的百分比法表格中的“标准预扣税率表”（如果表格W-4第2步的栏框未勾选）或者“表格W-4第2步栏框预扣税率表”（如果已勾选）找到此行：第1h行的金额至少等于其中A列的金额但小于其中B列的金额，然后在此处填入该行A列的金额 | 2a | $ | |||||||||||
| 2b | 填入该行C列的金额 | 2b | $ | |||||||||||
| 2c | 填入该行D列的百分比 | 2c | % | |||||||||||
| 2d | 从第1h行中减去第2a行 | 2d | $ | |||||||||||
| 2e | 用第2d行的金额乘以第2c行的百分比 | 2e | $ | |||||||||||
| 2f | 加总第2b行和第2e行。这是暂定的预扣金额 | 2f | $ | |||||||||||
| 第3步 | 考虑税款抵免 | |||||||||||||
| 3a | 填入雇员的W-4表格第3步中的金额 | 3a | $ | |||||||||||
| 3b | 用第3a行的金额除以第1b行的支付期间数 | 3b | $ | |||||||||||
| 3c | 从第2f行中减去第3b行。如果为-0-或更小，那么填入-0- | 3c | $ | |||||||||||
| 第4步 | 计算最终须预扣的金额 | |||||||||||||
| 4a | 填入雇员在表格W-4第4(c)步要求额外预扣的金额 | 4a | $ | |||||||||||
| 4b | 加总第3c行和第4a行。这是此支付期间须从雇员薪资中预扣的金额 | 4b | $ | |||||||||||
2024年的百分比法表格——用于带有2020年或之后W-4表格的手动薪资系统
薪资结算期为每周
| 标准预扣税率表（采用这些数据，如果表格W-4第2步中的栏框未勾选） | 表格W-4第2步栏框预扣税率表（采用这些数据，如果表格W-4第2步中的栏框已勾选） | ||||||||
| 如果调整后薪资金额(第1h行)达到： |
那么暂定的预扣金额等于： | 加上此百分比乘以 | 调整后薪资超过下列金额的部分 | 如果调整后薪资金额(第1h行)达到： |
那么暂定的预扣金额等于： | 加上此百分比乘以 | 调整后薪资超过下列金额的部分 | ||
| 至少 | 但少于 | 至少 | 但少于 | ||||||
| A | B | C | D | E | A | B | C | D | E |
| 已婚共同申报 | 已婚共同申报 | ||||||||
| $0 $562 $1,008 $2,375 $4,428 $7,944 $9,936 $14,623 |
$562 $1,008 $2,375 $4,428 $7,944 $9,936 $14,623 |
$0.00 $0.00 $44.60 $208.64 $660.30 $1,504.14 $2,141.58 $3,782.03 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $562 $1,008 $2,375 $4,428 $7,944 $9,936 $14,623 |
$0 $281 $504 $1,188 $2,214 $3,972 $4,968 $7,312 |
$281 $504 $1,188 $2,214 $3,972 $4,968 $7,312 |
$0.00 $0.00 $22.30 $104.38 $330.10 $752.02 $1,070.74 $1,891.14 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $281 $504 $1,188 $2,214 $3,972 $4,968 $7,312 |
| 单身或已婚单独申报 | 单身或已婚单独申报 | ||||||||
| $0 $281 $504 $1,188 $2,214 $3,972 $4,968 $11,999 |
$281 $504 $1,188 $2,214 $3,972 $4,968 $11,999 |
$0.00 $0.00 $22.30 $104.38 $330.10 $752.02 $1,070.74 $3,531.59 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $281 $504 $1,188 $2,214 $3,972 $4,968 $11,999 |
$0 $140 $252 $594 $1,107 $1,986 $2,484 $6,000 |
$140 $252 $594 $1,107 $1,986 $2,484 $6,000 |
$0.00 $0.00 $11.20 $52.24 $165.10 $376.06 $535.42 $1,766.02 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $140 $252 $594 $1,107 $1,986 $2,484 $6,000 |
| 家庭户主 | 家庭户主 | ||||||||
| $0 $421 $739 $1,635 $2,354 $4,113 $5,108 $12,139 |
$421 $739 $1,635 $2,354 $4,113 $5,108 $12,139 |
$0.00 $0.00 $31.80 $139.32 $297.50 $719.66 $1,038.06 $3,498.91 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $421 $739 $1,635 $2,354 $4,113 $5,108 $12,139 |
$0 $211 $370 $817 $1,177 $2,056 $2,554 $6,070 |
$211 $370 $817 $1,177 $2,056 $2,554 $6,070 |
$0.00 $0.00 $15.90 $69.54 $148.74 $359.70 $519.06 $1,749.66 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $211 $370 $817 $1,177 $2,056 $2,554 $6,070 |
2024年的百分比法表格——用于带有2020年或之后W-4表格的手动薪资系统
薪资结算期为两周
| 标准预扣税率表（采用这些数据，如果表格W-4第2步中的栏框未勾选） | 表格W-4第2步栏框预扣税率表（采用这些数据，如果表格W-4第2步中的栏框已勾选） | ||||||||
| 如果调整后薪资金额(第1h行)达到： |
那么暂定的预扣金额等于： | 加上此百分比乘以 | 调整后薪资超过下列金额的部分 | 如果调整后薪资金额(第1h行)达到： |
那么暂定的预扣金额等于： | 加上此百分比乘以 | 调整后薪资超过下列金额的部分 | ||
| 至少 | 但少于 | 至少 | 但少于 | ||||||
| A | B | C | D | E | A | B | C | D | E |
| 已婚共同申报 | 已婚共同申报 | ||||||||
| $0 $1,123 $2,015 $4,750 $8,856 $15,888 $19,871 $29,246 |
$1,123 $2,015 $4,750 $8,856 $15,888 $19,871 $29,246 |
$0.00 $0.00 $89.20 $417.40 $1,320.72 $3,008.40 $4,282.96 $7,564.21 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $1,123 $2,015 $4,750 $8,856 $15,888 $19,871 $29,246 |
$0 $562 $1,008 $2,375 $4,428 $7,944 $9,936 $14,623 |
$562 $1,008 $2,375 $4,428 $7,944 $9,936 $14,623 |
$0.00 $0.00 $44.60 $208.64 $660.30 $1,504.14 $2,141.58 $3,782.03 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $562 $1,008 $2,375 $4,428 $7,944 $9,936 $14,623 |
| 单身或已婚单独申报 | 单身或已婚单独申报 | ||||||||
| $0 $562 $1,008 $2,375 $4,428 $7,944 $9,936 $23,998 |
$562 $1,008 $2,375 $4,428 $7,944 $9,936 $23,998 |
$0.00 $0.00 $44.60 $208.64 $660.30 $1,504.14 $2,141.58 $7,063.28 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $562 $1,008 $2,375 $4,428 $7,944 $9,936 $23,998 |
$0 $281 $504 $1,188 $2,214 $3,972 $4,968 $11,999 |
$281 $504 $1,188 $2,214 $3,972 $4,968 $11,999 |
$0.00 $0.00 $22.30 $104.38 $330.10 $752.02 $1,070.74 $3,531.59 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $281 $504 $1,188 $2,214 $3,972 $4,968 $11,999 |
| 家庭户主 | 家庭户主 | ||||||||
| $0 $842 $1,479 $3,269 $4,708 $8,225 $10,215 $24,279 |
$842 $1,479 $3,269 $4,708 $8,225 $10,215 $24,279 |
$0.00 $0.00 $63.70 $278.50 $595.08 $1,439.16 $2,075.96 $6,998.36 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $842 $1,479 $3,269 $4,708 $8,225 $10,215 $24,279 |
$0 $421 $739 $1,635 $2,354 $4,113 $5,108 $12,139 |
$421 $739 $1,635 $2,354 $4,113 $5,108 $12,139 |
$0.00 $0.00 $31.80 $139.32 $297.50 $719.66 $1,038.06 $3,498.91 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $421 $739 $1,635 $2,354 $4,113 $5,108 $12,139 |
2024年的百分比法表格——用于带有2020年或之后W-4表格的手动薪资系统
薪资结算期为半月
| 标准预扣税率表（采用这些数据，如果表格W-4第2步中的栏框未勾选） | 表格W-4第2步栏框预扣税率表（采用这些数据，如果表格W-4第2步中的栏框已勾选） | ||||||||
| 如果调整后薪资金额(第1h行)达到： |
那么暂定的预扣金额等于： | 加上此百分比乘以 | 调整后薪资超过下列金额的部分 | 如果调整后薪资金额(第1h行)达到： |
那么暂定的预扣金额等于： | 加上此百分比乘以 | 调整后薪资超过下列金额的部分 | ||
| 至少 | 但少于 | 至少 | 但少于 | ||||||
| A | B | C | D | E | A | B | C | D | E |
| 已婚共同申报 | 已婚共同申报 | ||||||||
| $0 $1,217 $2,183 $5,146 $9,594 $17,213 $21,527 $31,683 |
$1,217 $2,183 $5,146 $9,594 $17,213 $21,527 $31,683 |
$0.00 $0.00 $96.60 $452.16 $1,430.72 $3,259.28 $4,639.76 $8,194.36 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $1,217 $2,183 $5,146 $9,594 $17,213 $21,527 $31,683 |
$0 $608 $1,092 $2,573 $4,797 $8,606 $10,764 $15,842 |
$608 $1,092 $2,573 $4,797 $8,606 $10,764 $15,842 |
$0.00 $0.00 $48.40 $226.12 $715.40 $1,629.56 $2,320.12 $4,097.42 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $608 $1,092 $2,573 $4,797 $8,606 $10,764 $15,842 |
| 单身或已婚单独申报 | 单身或已婚单独申报 | ||||||||
| $0 $608 $1,092 $2,573 $4,797 $8,606 $10,764 $25,998 |
$608 $1,092 $2,573 $4,797 $8,606 $10,764 $25,998 |
$0.00 $0.00 $48.40 $226.12 $715.40 $1,629.56 $2,320.12 $7,652.02 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $608 $1,092 $2,573 $4,797 $8,606 $10,764 $25,998 |
$0 $304 $546 $1,286 $2,398 $4,303 $5,382 $12,999 |
$304 $546 $1,286 $2,398 $4,303 $5,382 $12,999 |
$0.00 $0.00 $24.20 $113.00 $357.64 $814.84 $1,160.12 $3,826.07 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $304 $546 $1,286 $2,398 $4,303 $5,382 $12,999 |
| 家庭户主 | 家庭户主 | ||||||||
| $0 $913 $1,602 $3,542 $5,100 $8,910 $11,067 $26,302 |
$913 $1,602 $3,542 $5,100 $8,910 $11,067 $26,302 |
$0.00 $0.00 $68.90 $301.70 $644.46 $1,558.86 $2,249.10 $7,581.35 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $913 $1,602 $3,542 $5,100 $8,910 $11,067 $26,302 |
$0 $456 $801 $1,771 $2,550 $4,455 $5,533 $13,151 |
$456 $801 $1,771 $2,550 $4,455 $5,533 $13,151 |
$0.00 $0.00 $34.50 $150.90 $322.28 $779.48 $1,124.44 $3,790.74 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $456 $801 $1,771 $2,550 $4,455 $5,533 $13,151 |
2024年的百分比法表格——用于带有2020年或之后W-4表格的手动薪资系统
薪资结算期为每月
| 标准预扣税率表（采用这些数据，如果表格W-4第2步中的栏框未勾选） | 表格W-4第2步栏框预扣税率表（采用这些数据，如果表格W-4第2步中的栏框已勾选） | ||||||||
| 如果调整后薪资金额(第1h行)达到： |
那么暂定的预扣金额等于： | 加上此百分比乘以 | 调整后薪资超过下列金额的部分 | 如果调整后薪资金额(第1h行)达到： |
那么暂定的预扣金额等于： | 加上此百分比乘以 | 调整后薪资超过下列金额的部分 | ||
| 至少 | 但少于 | 至少 | 但少于 | ||||||
| A | B | C | D | E | A | B | C | D | E |
| 已婚共同申报 | 已婚共同申报 | ||||||||
| $0 $2,433 $4,367 $10,292 $19,188 $34,425 $43,054 $63,367 |
$2,433 $4,367 $10,292 $19,188 $34,425 $43,054 $63,367 |
$0.00 $0.00 $193.40 $904.40 $2,861.52 $6,518.40 $9,279.68 $16,389.23 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $2,433 $4,367 $10,292 $19,188 $34,425 $43,054 $63,367 |
$0 $1,217 $2,183 $5,146 $9,594 $17,213 $21,527 $31,683 |
$1,217 $2,183 $5,146 $9,594 $17,213 $21,527 $31,683 |
$0.00 $0.00 $96.60 $452.16 $1,430.72 $3,259.28 $4,639.76 $8,194.36 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $1,217 $2,183 $5,146 $9,594 $17,213 $21,527 $31,683 |
| 单身或已婚单独申报 | 单身或已婚单独申报 | ||||||||
| $0 $1,217 $2,183 $5,146 $9,594 $17,213 $21,527 $51,996 |
$1,217 $2,183 $5,146 $9,594 $17,213 $21,527 $51,996 |
$0.00 $0.00 $96.60 $452.16 $1,430.72 $3,259.28 $4,639.76 $15,303.91 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $1,217 $2,183 $5,146 $9,594 $17,213 $21,527 $51,996 |
$0 $608 $1,092 $2,573 $4,797 $8,606 $10,764 $25,998 |
$608 $1,092 $2,573 $4,797 $8,606 $10,764 $25,998 |
$0.00 $0.00 $48.40 $226.12 $715.40 $1,629.56 $2,320.12 $7,652.02 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $608 $1,092 $2,573 $4,797 $8,606 $10,764 $25,998 |
| 家庭户主 | 家庭户主 | ||||||||
| $0 $1,825 $3,204 $7,083 $10,200 $17,821 $22,133 $52,604 |
$1,825 $3,204 $7,083 $10,200 $17,821 $22,133 $52,604 |
$0.00 $0.00 $137.90 $603.38 $1,289.12 $3,118.16 $4,498.00 $15,162.85 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $1,825 $3,204 $7,083 $10,200 $17,821 $22,133 $52,604 |
$0 $913 $1,602 $3,542 $5,100 $8,910 $11,067 $26,302 |
$913 $1,602 $3,542 $5,100 $8,910 $11,067 $26,302 |
$0.00 $0.00 $68.90 $301.70 $644.46 $1,558.86 $2,249.10 $7,581.35 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0 $913 $1,602 $3,542 $5,100 $8,910 $11,067 $26,302 |
2024年的百分比法表格——用于带有2020年或之后W-4表格的手动薪资系统
薪资结算期为每天
| 标准预扣税率表（采用这些数据，如果表格W-4第2步中的栏框未勾选） | 表格W-4第2步栏框预扣税率表（采用这些数据，如果表格W-4第2步中的栏框已勾选） | ||||||||
| 如果调整后薪资金额(第1h行)达到： |
那么暂定的预扣金额等于： | 加上此百分比乘以 | 调整后薪资超过下列金额的部分 | 如果调整后薪资金额(第1h行)达到： |
那么暂定的预扣金额等于： | 加上此百分比乘以 | 调整后薪资超过下列金额的部分 | ||
| 至少 | 但少于 | 至少 | 但少于 | ||||||
| A | B | C | D | E | A | B | C | D | E |
| 已婚共同申报 | 已婚共同申报 | ||||||||
| $0.00 $112.30 $201.50 $475.00 $885.60 $1,588.80 $1,987.10 $2,924.60 |
$112.30 $201.50 $475.00 $885.60 $1,588.80 $1,987.10 $2,924.60 |
$0.00 $0.00 $8.92 $41.74 $132.07 $300.84 $428.30 $756.42 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0.00 $112.30 $201.50 $475.00 $885.60 $1,588.80 $1,987.10 $2,924.60 |
$0.00 $56.20 $100.80 $237.50 $442.80 $794.40 $993.60 $1,462.30 |
$56.20 $100.80 $237.50 $442.80 $794.40 $993.60 $1,462.30 |
$0.00 $0.00 $4.46 $20.86 $66.03 $150.41 $214.16 $378.20 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0.00 $56.20 $100.80 $237.50 $442.80 $794.40 $993.60 $1,462.30 |
| 单身或已婚单独申报 | 单身或已婚单独申报 | ||||||||
| $0.00 $56.20 $100.80 $237.50 $442.80 $794.40 $993.60 $2,399.80 |
$56.20 $100.80 $237.50 $442.80 $794.40 $993.60 $2,399.80 |
$0.00 $0.00 $4.46 $20.86 $66.03 $150.41 $214.16 $706.33 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0.00 $56.20 $100.80 $237.50 $442.80 $794.40 $993.60 $2,399.80 |
$0.00 $28.10 $50.40 $118.80 $221.40 $397.20 $496.80 $1,199.90 |
$28.10 $50.40 $118.80 $221.40 $397.20 $496.80 $1,199.90 |
$0.00 $0.00 $2.23 $10.44 $33.01 $75.20 $107.07 $353.16 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0.00 $28.10 $50.40 $118.80 $221.40 $397.20 $496.80 $1,199.90 |
| 家庭户主 | 家庭户主 | ||||||||
| $0.00 $84.20 $147.90 $326.90 $470.80 $822.50 $1,021.50 $2,427.90 |
$84.20 $147.90 $326.90 $470.80 $822.50 $1,021.50 $2,427.90 |
$0.00 $0.00 $6.37 $27.85 $59.51 $143.92 $207.60 $699.84 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0.00 $84.20 $147.90 $326.90 $470.80 $822.50 $1,021.50 $2,427.90 |
$0.00 $42.10 $73.90 $163.50 $235.40 $411.30 $510.80 $1,213.90 |
$42.10 $73.90 $163.50 $235.40 $411.30 $510.80 $1,213.90 |
$0.00 $0.00 $3.18 $13.93 $29.75 $71.97 $103.81 $349.89 |
0% 10% 12% 22% 24% 32% 35% 37% |
$0.00 $42.10 $73.90 $163.50 $235.40 $411.30 $510.80 $1,213.90 |
Above contents are translated from / 以上内容译自
https://www.irs.gov/publications/p15t#en_US_2024_publink100020274
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