Federal Tax Table for Biweekly Earnings

Oct 13, 2025 by wbrum.org 119 views

Introduction

In the United States, individuals are required to pay both federal and state taxes on their income. The federal tax system is governed by the Internal Revenue Service (IRS), while state taxes are administered by individual state governments. In this article, we will explore the concept of state tax deductions and federal tax contributions, and use a real-world example to calculate the amount of state tax owed by an individual.

Federal Tax Table for Biweekly Earnings

The following federal tax table is for biweekly earnings of a single person:

Gross Pay	Federal Tax
$0 - $840	10%
$841 - $1,680	15%
$1,681 - $2,520	20%
$2,521 - $3,360	24%
$3,361 and above	27%

Calculating Federal Tax Contribution

Selina's gross pay for two weeks is $840. To calculate her federal tax contribution, we need to determine which tax bracket she falls into. Based on the federal tax table, Selina's gross pay of $840 falls into the 10% tax bracket.

Federal Tax Calculation

To calculate Selina's federal tax contribution, we multiply her gross pay by the applicable tax rate:

Federal Tax = Gross Pay x Tax Rate = $840 x 10% = $84

State Tax Deduction

The problem states that Selina's state tax deduction is 21% of her federal tax contribution. To calculate the amount of state tax Selina owes, we need to determine 21% of her federal tax contribution.

State Tax Calculation

To calculate the amount of state tax Selina owes, we multiply her federal tax contribution by the state tax deduction rate:

State Tax = Federal Tax x State Tax Deduction Rate = $84 x 21% = $17.64

Conclusion

In this article, we used a real-world example to calculate the amount of state tax owed by an individual. We first calculated Selina's federal tax contribution using the federal tax table, and then determined the amount of state tax she owes based on her federal tax contribution. The result shows that Selina owes $17.64 in state tax.

Key Takeaways

The federal tax system is governed by the IRS, while state taxes are administered by individual state governments.
The federal tax table is used to determine an individual's federal tax contribution based on their gross pay.
State tax deductions are typically a percentage of an individual's federal tax contribution.
To calculate state tax, an individual's federal tax contribution is multiplied by the state tax deduction rate.

Real-World Applications

Understanding state tax deductions and federal tax contributions is crucial for individuals who want to manage their taxes effectively. By knowing how to calculate state tax, individuals can make informed decisions about their financial planning and budgeting. Additionally, this knowledge can help individuals identify potential tax savings opportunities and optimize their tax strategy.

Future Research Directions

While this article provides a comprehensive overview of state tax deductions and federal tax contributions, there are several areas that warrant further research. For example:

How do state tax deductions vary across different states?
What are the implications of changes in federal tax laws on state tax deductions?
How can individuals optimize their tax strategy to minimize their state tax liability?

Q: What is the difference between federal tax and state tax?

A: Federal tax is the tax paid to the federal government, while state tax is the tax paid to the individual state government. Both federal and state taxes are based on an individual's income, but the tax rates and brackets may differ.

Q: How is federal tax calculated?

A: Federal tax is calculated using the federal tax table, which is based on an individual's gross pay. The tax table shows the tax rate and bracket for each level of income. To calculate federal tax, an individual's gross pay is multiplied by the applicable tax rate.

Q: What is a state tax deduction?

A: A state tax deduction is a percentage of an individual's federal tax contribution that is deducted from their state tax liability. The state tax deduction rate is typically set by the state government and may vary depending on the state.

Q: How is state tax calculated?

A: State tax is calculated by multiplying an individual's federal tax contribution by the state tax deduction rate. For example, if an individual's federal tax contribution is $100 and the state tax deduction rate is 20%, their state tax liability would be $20.

Q: Can I claim a state tax deduction if I don't itemize my deductions?

A: Yes, you can claim a state tax deduction even if you don't itemize your deductions. The state tax deduction is a separate calculation from the federal tax deduction, and it's based on your federal tax contribution.

Q: How do I know if I'm eligible for a state tax deduction?

A: To determine if you're eligible for a state tax deduction, you'll need to check with your state government to see if they offer a state tax deduction program. Some states may have specific requirements or limitations on who can claim a state tax deduction.

Q: Can I claim a state tax deduction on my federal tax return?

A: No, you cannot claim a state tax deduction on your federal tax return. The state tax deduction is a separate calculation from the federal tax deduction, and it's reported on your state tax return.

Q: How do I report my state tax deduction on my state tax return?

A: To report your state tax deduction on your state tax return, you'll need to complete the state tax deduction form and attach it to your state tax return. The form will ask for your federal tax contribution and the state tax deduction rate.

Q: Can I claim a state tax deduction if I'm self-employed?

A: Yes, you can claim a state tax deduction if you're self-employed. However, you'll need to keep accurate records of your business income and expenses to calculate your federal tax contribution and state tax deduction.

Q: How do I calculate my state tax deduction if I have multiple sources of income?

A: To calculate your state tax deduction if you have multiple sources of income, you'll need to calculate your federal tax contribution from each source of income separately and then combine them to calculate your total federal tax contribution. You can then use the total federal tax contribution to calculate your state tax deduction.

Q: Can I claim a state tax deduction if I have a tax loss?

A: Yes, you can claim a state tax deduction even if you have a tax loss. However, you'll need to calculate your federal tax contribution based on your tax loss and then use that amount to calculate your state tax deduction.

Q: How do I know if I'm eligible for a state tax credit?

A: To determine if you're eligible for a state tax credit, you'll need to check with your state government to see if they offer a state tax credit program. Some states may have specific requirements or limitations on who can claim a state tax credit.

Q: Can I claim a state tax credit on my federal tax return?

A: No, you cannot claim a state tax credit on your federal tax return. The state tax credit is a separate calculation from the federal tax credit, and it's reported on your state tax return.

Q: How do I report my state tax credit on my state tax return?

A: To report your state tax credit on your state tax return, you'll need to complete the state tax credit form and attach it to your state tax return. The form will ask for your federal tax contribution and the state tax credit amount.

Q: Can I claim a state tax credit if I'm self-employed?

A: Yes, you can claim a state tax credit if you're self-employed. However, you'll need to keep accurate records of your business income and expenses to calculate your federal tax contribution and state tax credit.

Q: How do I calculate my state tax credit if I have multiple sources of income?

A: To calculate your state tax credit if you have multiple sources of income, you'll need to calculate your federal tax contribution from each source of income separately and then combine them to calculate your total federal tax contribution. You can then use the total federal tax contribution to calculate your state tax credit.

Q: Can I claim a state tax credit if I have a tax loss?

A: Yes, you can claim a state tax credit even if you have a tax loss. However, you'll need to calculate your federal tax contribution based on your tax loss and then use that amount to calculate your state tax credit.