Harriet Crowley works for a landscaping company. Her biweekly gross pay
is $1,600. She is married filing jointly, has no outside income, no special tax deductions, and no tax credits. Find her federal income tax using the percentage method.

FIT = ____________________

To calculate Harriet Crowley's federal income tax (FIT) using the percentage method, we will use the **IRS withholding tables** for married individuals filing jointly for 2023. Since she is paid biweekly and earns $1,600 every two weeks, we need to follow these steps:

### 1. **Identify the applicable tax bracket for her pay period:**
   According to the 2023 IRS Publication 15-T (for biweekly pay periods, married filing jointly):

   - For biweekly earnings between **$1,149** and **$3,506**, the tax rate is 12%, with a base withholding amount of **$88.90**.

### 2. **Subtract the biweekly standard deduction:**
   For married individuals filing jointly, the standard deduction for the year 2023 is $27,700. To calculate the biweekly portion, we divide the standard deduction by 26 (since there are 26 biweekly pay periods in a year):

   \[
   \frac{27,700}{26} = 1,065.38
   \]

   Now, subtract this amount from Harriet's biweekly gross pay:

   \[
   1,600 - 1,065.38 = 534.62
   \]

### 3. **Calculate the federal income tax:**
   According to the IRS tax table, for amounts over $88 but less than $3,506, the tax rate is 12%. So, Harriet's taxable amount ($534.62) is within this range. Her FIT is calculated as:

   \[
   88.90 + 12\% \times (534.62 - 88) = 88.90 + 12\% \times 446.62 = 88.90 + 53.59 = 142.49
   \]

### **Final Federal Income Tax (FIT):**

\[
\boxed{142.49}
\]

This is the amount of federal income tax to withhold from Harriet's biweekly paycheck.

Would you like more details or have any questions?

---

Here are 5 related questions you might explore:
1. How would her federal income tax change if her gross pay increased?
2. What would her FIT be if she filed as single instead of married filing jointly?
3. How does the standard deduction impact federal income tax calculations?
4. What other deductions might affect her net pay?
5. How would her taxes differ if she had tax credits available?

**Tip:** Always verify the withholding tables and tax rates for the current year, as they may change annually.

Harriet Crowley works for a landscaping company. Her biweekly gross pay is $1,600. She is married filing jointly, has no outside income, no special tax deductions, and no tax credits. Find her federal income tax using the percentage method.

Learn how to calculate federal income tax for Harriet Crowley, who earns $1,600 biweekly and is married filing jointly. This step-by-step solution uses the percentage method, biweekly standard deduction, and 12% tax rate for the 2023 tax year. Ideal for high school students or adults learning personal finance.

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