All calculations are done at the annual level (allowable per above publication) and may not be exact due to roundoff error. For example on page 45, an unmarried employee is paid $800 weekly. This employee has in effect a Form W-4 claiming two withholding allowances. This gives $64.11 using weekly tables and $64.12 here, but could be off by several cents.

The following example, also from page 45, is from that publication and reproduces its final answer: