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.