Social Security is 6.2% of the first $97,500. Medicare is 1.45% of all income. Use the tax tables on pages A2-A5 for federal tax.
The state tax is 2% of gross pay, and the local tax is 1.5% of gross pay.

Jeri Lammers, a part-time teller at Second State Bank, is married and claims 3 allowances ($43) His gross pay is $735.00, his medical pay is $32.00, his FIT is $43, his SS is $45.57, his Medicare is $10.66, his Medical is $32.00. Please calculate his State Tax & Net Pay and show work.​