Using the 2017 percentage method withholding tables, which pay frequency is used in the example?

• A. Biweekly
• B. Semimonthly
• C. Monthly
• D. Weekly

Answer: (D)

Federal income tax withholding using the percentage method is organized by how often you pay employees. Each pay frequency has its own table, and you must use the table that matches the actual pay period. In the material’s example, the wages are for a single week, so the weekly table is used to determine the amount to withhold. Using the weekly table keeps the withholding aligned with the one-week period’s thresholds and rates; using a different frequency would change those thresholds and yield a different withholding amount. If the payroll were biweekly, semimonthly, or monthly, the corresponding table would be used instead, but since the example describes a weekly period, the weekly frequency is the correct match.