Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount (For Wages Paid in 2007--continued. Summary: This table is for figuring income tax withholding from wages in excess of the allowance amount: using the payroll period, filing status (Single or Married), number of allowances, and gross wages determine what amount is to be subtracted from wages in excess of the allowance amount (if excess wages are less than the amount to be subtracted, the withholding is zero), and the percentage by which the result will be multiplied. This section of the table is for a semimonthly payroll period.