Step 3: Find the amount withheld for FIT using the table.
a. Find the taxable wage in the row over $195 but not over $645.00.
b. Find the amount of income tax withheld by:
Tax Withheld for FIT = $14.40 plus 15% of the excess over $195.00
= $14.40 + [0.15 × ($266.31 − $195.00)]
= $14.40 + (0.15 × $71.31)
$25.10 = $14.40 + $10.70