Practice Gross and net pay calculations including all standard withholdings independently with minimal teacher support
Run the Full Deduction Logic Solo
No prompts, no hints. Jordan's paycheck mirrors what your simulator must handle next week: a salaried leader, joint filing status, and different benefit elections. If you can compute these numbers confidently, you're ready to build the Excel engine.
| Rate | Taxable income range | IRS formula |
|---|---|---|
| 10% | $0 – $11,925 | 10% of taxable income |
| 12% | $11,925 – $48,475 | $1,192.50 + 12% of the amount over $11,925 |
| 22% | $48,475 – $103,350 | $5,578.50 + 22% of the amount over $48,475 |
| 24% | $103,350 – $197,300 | $17,651 + 24% of the amount over $103,350 |
| 32% | $197,300 – $250,525 | $40,199 + 32% of the amount over $197,300 |
| 35% | $250,525 – $626,350 | $57,231 + 35% of the amount over $250,525 |
| 37% | $626,350 – and up | $188,769.75 + 37% of the amount over $626,350 |
Check Alex's bracket without flipping tabs.
| Rate | Taxable income range | IRS formula |
|---|---|---|
| 10% | $0 – $17,000 | 10% of taxable income |
| 12% | $17,000 – $64,850 | $1,700 + 12% of the amount over $17,000 |
| 22% | $64,850 – $103,350 | $7,442 + 22% of the amount over $64,850 |
| 24% | $103,350 – $197,300 | $15,912 + 24% of the amount over $103,350 |
| 32% | $197,300 – $250,500 | $38,460 + 32% of the amount over $197,300 |
| 35% | $250,500 – $626,350 | $55,484 + 35% of the amount over $250,500 |
| 37% | $626,350 – and up | $187,031.50 + 37% of the amount over $626,350 |
Maria's reference lives here.
| Rate | Taxable income range | IRS formula |
|---|---|---|
| 10% | $0 – $23,850 | 10% of taxable income |
| 12% | $23,850 – $96,950 | $2,385 + 12% of the amount over $23,850 |
| 22% | $96,950 – $206,700 | $11,157 + 22% of the amount over $96,950 |
| 24% | $206,700 – $394,600 | $35,302 + 24% of the amount over $206,700 |
| 32% | $394,600 – $501,050 | $80,398 + 32% of the amount over $394,600 |
| 35% | $501,050 – $751,600 | $114,462 + 35% of the amount over $501,050 |
| 37% | $751,600 – and up | $202,154.50 + 37% of the amount over $751,600 |
Jordan's $90,480 salary uses this column.
When you're done, compare your answers to the expected values. If anything is off by more than a dollar, revisit the federal table or check that you multiplied by the correct percentage. Sarah can't afford to be sloppy when someone's rent depends on her math.
Jordan is salaried at $90,480 per year, files jointly with a spouse, and opted into TechStart's dental plan. After pre-tax benefits, bi-weekly taxable wages equal $3,480.
No hints here—apply everything from Phase 2 and Phase 3.