How to Calculate 2009 Federal Income Tax by Using Federal Withholding Tax Table

1. Find your pay period: weekly, biweekly, semi-monthly, monthly or daily

2. Find your gross income for each paycheck

3. Add up your income exemptions for each paycheck

4. Add up your pretax deductions, including 401K, flexible account contributions ... for each paycheck

5. Figure out your taxable income for each paycheck

taxable income = gross pay - exemptions - pretax deductions

6. Find the tax rate you should use and calculate the federal income tax

7. If you want to simplify payroll tax calculations, you can download ezPaycheck payroll software, which can calculate federal tax, state tax, Medicare tax, Social Security Tax and other taxes for you automatically. You can try it free for 30 days, with no obligation and no credt card needed.

You can also find step by step guide on how to calculate federal income tax manually here.

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Federal Income Tax Tables 2009

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Tables for Percentage Method of Withholding (Stimulus Tax Provisions Feb 22, 2009)

(for Wages Paid in 2009) The following payroll tax rates tables are from IRS Publication 15. The tables include federal withholding (income tax), FICA tax, Medicare tax and FUTA taxes.

Tax	Maximum Earnings	Rate
FICA	$106,800.00	6.20%
Medicare	Unlimited	1.45%

Deductions per dependent: $3,650.00

Table 1 -- Weekly Payroll Period

(a) SINGLE person (including head of household) --
If the amount of wages(after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over .......			$0
Over --	But no over --			Of excess over --
		...	10%
		...	plus 15%
		...	plus 25%
		...	plus 28%
		...	plus 33%
	...	...	plus 35%

(b) Married person --
If the amount of wages(after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over .......			$0
Over --	But no over --			Of excess over --
		...	10%
		...	plus 15%
		...	plus 25%
		...	plus 28%
		...	plus 33%
	...	...	plus 35%

Table 2 -- Biweekly Payroll Period

(a) SINGLE person (including head of household) --
If the amount of wages(after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over .......			$0
Over --	But no over --			Of excess over --
		...	10%
		...	plus 15%
		...	plus 25%
		...	plus 28%
		...	plus 33%
	...	...	plus 35%

(b) Married person --
If the amount of wages(after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over .......			$0
Over --	But no over --			Of excess over --
		...	10%
		...	plus 15%
		...	plus 25%
		...	plus 28%
		...	plus 33%
	...	...	plus 35%

Table 3 -- Semimonthly Payroll Period

(a) SINGLE person (including head of household) --
If the amount of wages(after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over .......			$0
Over --	But no over --			Of excess over --
		...	10%
		...	plus 15%
		...	plus 25%
		...	plus 28%
		...	plus 33%
	...	...	plus 35%

(b) Married person --
If the amount of wages(after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over .......			$0
Over --	But no over --			Of excess over --
		...	10%
		...	plus 15%
		...	plus 25%
		...	plus 28%
		...	plus 33%
	...	...	plus 35%

Table 4 -- Monthly Payroll Period

(a) SINGLE person (including head of household) --
If the amount of wages(after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over .......			$0
Over --	But no over --			Of excess over --
		...	10%
		...	plus 15%
		...	plus 25%
		...	plus 28%
		...	plus 33%
	...	...	plus 35%

(b) Married person --
If the amount of wages(after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over .......			$0
Over --	But no over --			Of excess over --
		...	10%
		...	plus 15%
		...	plus 25%
		...	plus 28%
		...	plus 33%
	...	...	plus 35%

Table 5 -- Daily or Miscellaneous Payroll Period

(a) SINGLE person (including head of household) --
If the amount of wages(after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over .......			$0
Over --	But no over --			Of excess over --
		...	10%
		...	plus 15%
		...	plus 25%
		...	plus 28%
		...	plus 33%
	...	...	plus 35%

(b) Married person --
If the amount of wages(after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over .......			$0
Over --	But no over --			Of excess over --
		...	10%
		...	plus 15%
		...	plus 25%
		...	plus 28%
		...	plus 33%
	...	...	plus 35%