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EMPLOYED PERSONS 2020 TAX CHART

Monthly
Gross Wages
Old-Age, Survivors and Disability
Insurance Program
(Social Security) Tax (6.2%)*
Medicare’s Hospital Insurance
Program (Medicare) Tax
(1.45%)*
Federal Income
Tax***
Net Monthly
Income
$1,200.00 $74.40 $17.40 $16.67 $1,091.53
$1,256.67**** $77.91 $18.22 $22.33 $1,138.21
$1,300.00 $80.60 $18.85 $26.67 $1,173.88
$1,400.00 $86.80 $20.30 $36.67 $1,256.23
$1,500.00 $93.00 $21.75 $46.67 $1,338.58
$1,600.00 $99.20 $23.20 $56.67 $1,420.93
$1,700.00 $105.40 $24.65 $66.67 $1,503.28
$1,800.00 $111.60 $26.10 $76.67 $1,585.63
$1,900.00 $117.80 $27.55 $87.54 $1,667.11
$2,000.00 $124.00 $29.00 $99.54 $1,747.46
$2,100.00 $130.20 $30.45 $111.54 $1,827.81
$2,200.00 $136.40 $31.90 $123.54 $1,908.16
$2,300.00 $142.60 $33.35 $135.54 $1,988.51
$2,400.00 $148.80 $34.80 $147.54 $2,068.86
$2,500.00 $155.00 $36.25 $159.54 $2,149.21
$2,600.00 $161.20 $37.70 $171.54 $2,229.56
$2,700.00 $167.40 $39.15 $183.54 $2,309.91
$2,800.00 $173.60 $40.60 $195.54 $2,390.26
$2,900.00 $179.80 $42.05 $207.54 $2,470.61
$3,000.00 $186.00 $43.50 $219.54 $2,550.96
$3,100.00 $192.20 $44.95 $231.54 $2,631.31
$3,200.00 $198.40 $46.40 $243.54 $2,711.66
$3,300.00 $204.60 $47.85 $255.54 $2,792.01
$3,400.00 $210.80 $49.30 $267.54 $2,872.36
$3,500.00 $217.00 $50.75 $279.54 $2,952.71
$3,600.00 $223.20 $52.20 $291.54 $3,033.06
$3,700.00 $229.40 $53.65 $303.54 $3,113.41
$3,800.00 $235.60 $55.10 $315.54 $3,193.76
$3,900.00 $241.80 $56.55 $327.54 $3,274.11
$4,000.00 $248.00 $58.00 $339.54 $3,354.46
$4,100.00 $254.20 $59.45 $351.54 $3,434.81
$4,200.00 $260.40 $60.90 $363.54 $3,515.16
$4,300.00 $266.60 $62.35 $375.54 $3,595.51
$4,400.00 $272.80 $63.80 $389.83 $3,673.57
$4,500.00 $279.00 $65.25 $411.83 $3,743.92
$4,600.00 $285.20 $66.70 $433.83 $3,814.27
$4,700.00 $291.40 $68.15 $455.83 $3,884.62
$4,800.00 $297.60 $69.60 $477.83 $3,954.97
$4,900.00 $303.80 $71.05 $499.83 $4,025.32
$5,000.00 $310.00 $72.50 $521.83 $4,095.67
$5,100.00 $316.20 $73.95 $543.83 $4,166.02
$5,200.00 $322.40 $75.40 $565.83 $4,236.37
$5,300.00 $328.60 $76.85 $587.83 $4,306.72
$5,400.00 $334.80 $78.30 $609.83 $4,377.07
$5,500.00 $341.00 $79.75 $631.83 $4,447.42
$5,600.00 $347.20 $81.20 $653.83 $4,517.77
$5,700.00 $353.40 $82.65 $675.83 $4,588.12
$5,800.00 $359.60 $84.10 $697.83 $4,658.47
$5,900.00 $365.80 $85.55 $719.83 $4,728.82
$6,000.00 $372.00 $87.00 $741.83 $4,799.17
$6,250.00 $387.50 $90.63 $796.83 $4,975.04
$6,500.00 $403.00 $94.25 $851.83 $5,150.92
$6,750.00 $418.50 $97.88 $906.83 $5,326.79
$7,000.00 $434.00 $101.50 $961.83 $5,502.67
$7,500.00 $465.00 $108.75 $1,071.83 $5,854.42
$8,000.00 $496.00 $116.00 $1,181.83 $6,206.17
$8,500.00 $527.00 $123.25 $1,298.63 $6,551.12
$9,000.00 $558.00 $130.50 $1,418.63 $6,892.87
$9,500.00 $589.00 $137.75 $1,538.63 $7,234.62
$10,000.00 $620.00 $145.00 $1,658.63 $7,576.37
$10,500.00 $651.00 $152.25 $1,778.63 $7,918.12
$11,000.00 $682.00 $159.50 $1,898.63 $8,259.87
$11,475.00** $711.45 $166.39 $2,012.63 $8,584.53
$11,500.00 $711.45 $166.75 $2,018.63 $8,603.17
$12,000.00 $711.45 $174.00 $2,138.63 $8,975.92
$12,300.57***** $711.45 $178.36 $2,210.76 $9,200.00

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Footnotes to Employed Persons 2020 Tax Chart:
References to “the Code” refer to the Internal Revenue Code of 1986, as amended (26 U.S.C.)
* An employed person not subject to the Social Security Tax and the Medicare Tax will be allowed the
reductions reflected in these columns, unless it is shown that such person has no similar contributory plan
such as teacher retirement, federal railroad retirement, federal civil service retirement, etc.
** In 2020 the maximum level of Monthly Gross Wages for an employed person subject to the 6.2% Social
Security tax is $137,700 per year, or $11,475 per month ($137,700 / 12 = $11,475). The maximum Social
Security Tax in 2020 is $711.45 based on the maximum OASDI Contribution and Benefit Base amount
of $137,700 for 2020.
Monthly Gross Wages $137,700 for the year, or $11,475 monthly average
Social Security tax rate = 6.2% $137,700 is equal to the 2020 OASDI contribution and benefit
base, so $137,700 is taxed at this rate.
$137,700 x .062 = $8,537.40 for the year,
or $711.45 monthly average
*** These amounts represent one-twelfth (1/12) of the annual federal income tax calculated for a single
taxpayer claiming one personal exemption (in the case of a taxable year beginning after December 31,
2017, and before January 1, 2026 the exemption amount is zero), and taking the standard deduction
($12,400).
Examples:
Monthly Gross Wages $72,000 for the year, or $6,000 $132,000 for the year, or $11,000
monthly average monthly average
Personal Exemption $0 for tax years 2018 through $0 for tax years 2018 through
Section 151(d) of the Code 2025 2025
Standard Deduction $12,400 $12,400
Section 63(c) of the Code
Income amount to be used $72,000 – $0 – $12,400 = $59,600 $132,000 – $0 – $12,400 =
in the income tax $119,600
computation
Income tax computation for If taxable income is over $40,125 If taxable income is over $85,525
2020 but not over $85,525, the tax is but not over $160,300, the tax is
$4,617.50 plus 22% of the excess $14,605.50 plus 24% of the excess
over $40,125 over $85,525
(Section 1(j) of the Code) (Section 1(j) of the Code)
$4,617.50 + (($59,600 – $40,125) $14,605.50 + (($119,600 –
x .22) = $8,902 for the year, or $85,525) x .24) = $22,783.50 for
$741.83 monthly average the year, or $1,898.63 monthly
average
**** This amount represents one-twelfth (1/12) of the gross income of an individual earning the federal minimum wage
($7.25 per hour) for a 40-hour week for a full year.
Federal Minimum Wage = $7.25 per hour $7.25 x 40 hours per week x 52 weeks per year = $15,080 per year
Monthly average $15,080 / 12 = $1,256.67 monthly average

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***** This amount represents the point where the monthly gross wages of an employed individual would result
in $9,200.00 of net resources. Texas Family Code section 154.125 provides “The guidelines for the
support of a child in this section are specifically designed to apply to situations in which the obligor’s
monthly net resources are not greater than $7,500 or the adjusted amount determined under Subsection
(a-1), whichever is greater.” Effective September 1, 2019 the adjusted amount determined under
Subsection (a-1) is $9,200.00. Texas Family Code section 154.126(a) provides, “If the obligor’s net
resources exceed the amount provided by Section 154.125(a), the court shall presumptively apply the
percentage guidelines to the portion of the obligor’s net resources that does not exceed that amount.
Without further reference to the percentage recommendation by these guidelines, the court may order
additional amounts of child support as appropriate, depending on the income of the parties and the proven
needs of the child.” The tax charts promulgated by the Office of the Attorney General include net monthly
income amounts up to the amount specified in Texas Family Code section 154.125.
* * * * * * * * * * * * * * * * * * * * *
Citations Relating to Employed Persons 2020 Tax Chart:
1. Old-Age, Survivors and Disability Insurance Tax
(a) Contribution Base
(1) Social Security Administration’s notice appearing in 84 Fed. Reg. 56515
(October 22, 2019)
(2) Section 3121(a) of the Internal Revenue Code of 1986, as amended (26 U.S.C.
§ 3121(a))
(3) Section 230 of the Social Security Act, as amended (42 U.S.C. § 430)
(b) Tax Rate
(1) Section 3101(a) of the Internal Revenue Code of 1986, as amended (26 U.S.C.
§ 3101(a))
2. Hospital (Medicare) Insurance Tax
(a) Contribution Base
(1) Section 3121(a) of the Internal Revenue Code of 1986, as amended (26 U.S.C.
§ 3121(a))
(2) Omnibus Budget Reconciliation Act of 1993, Pub. L. No. 103-66, § 13207,
107 Stat. 312, 467-69 (1993)
(b) Tax Rate
(1) Section 3101(b) of the Internal Revenue Code of 1986, as amended (26 U.S.C.
§ 3101(b))
3. Federal Income Tax
(a) Tax Rate Schedule for 2020 for Single Taxpayers

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(1) Revenue Procedure 2019-44, Section 3.01, Table 3 which appears in Internal
Revenue Bulletin 2019-47, dated November 18, 2019,
(2) Section 1(j) of the Internal Revenue Code of 1986, as amended (26 U.S.C. §
1(j))
(b) Standard Deduction
(1) Revenue Procedure 2019-44, Section 3.16, which appears in Internal Revenue
Bulletin 2019-47, dated November 18, 2019
(2) Section 63(c) of the Internal Revenue Code of 1986, as amended (26 U.S.C. §
63(c))
(c) Personal Exemption
(1) An Act to provide for reconciliation pursuant to titles II and V of the concurrent
resolution on the budget for fiscal year 2018, Pub. L. No. 115-97, 131 Stat. 2054
(codified as amended in scattered sections of 26 U.S.C.) amended the Internal
Revenue Code of 1986, by adding a new paragraph to Section 151(d), which
dictates that the personal exemption amount is zero for the taxable years 2018
through 2025.
(2) Section 151(d) of the Internal Revenue Code of 1986, as amended (26 U.S.C. §
151(d))
4. Adjusted amount determined under Subsection (a-1) of Texas Family Code section 154.125
Office of the Attorney General “Announcement of Adjustment Required by Texas Family Code
section 154.125” appearing in 44 TexReg 3559 (July 12, 2019)
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