Your withholding is based on how much you earn each pay period, not on how much you earn each year (although it should add up to the same unless your income varies wildly. I've done some (very) hasty back of the envelope calculations and made a lot of wild assumptions on your marital status and # of children you're claiming, but there should be absolutely no withholding until your check gross income is $1336. If you have medical benefits, non-roth 401K, or other taxes that are deductible from the federal, then that amount will go higher.