Divide the step 1 amount by the total number of payroll periods from step 2. Find the tax in the withholding tax tables on the step 3 amount. Be sure to use the correct payroll period table and to take into account the employee's withholding allowances. Multiply the total number of payroll periods from step 2 by the step 4 amount. Subtract from the step 5 amount the total tax already withheld during the current term of continuous employment.
Any excess is the amount to withhold for the current payroll period.
Term of continuous employment. A term of continuous employment may be a single term or two or more following terms of employment with the same employer. A continuous term includes holidays, regular days off, and days off for illness or vacation. A continuous term begins on the first day an employee works for you and earns pay. It ends on the earlier of the employee's last day of work for you or, if the employee performs no services for you for more than 30 calendar days, the last workday before the 30-day period.