WV IT 100.1A Rev 1 07.pmd IT100 A
User Manual: IT100
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WEST VIRGINIA EMPLOYER’S WITHHOLDING TAX TABLES In an effort to withhold the correct amount of West Virginia State Income tax from employee’s wages, the State Tax Department has adjusted the withholding table. The revised Income Tax Withholding Tables should be used beginning January 1, 2007 At the same time, January 1, 2007, employers should provide each employee with a copy of the revised West Virginia Withholding Exemption Certificate, Form WV/IT-104. A reproducible form is on page 2 of this booklet. You should keep this completed certificate in your files. The tables provided in this booklet are to be used for ALL employees unless the employee has requested on the Withholding Exemption Certificate that tax be withheld at a lower rate. Use the charts on pages 19 and 20 to calculate the amount to be withheld for these employees. These charts are for single or head of household employees earning wages from only one job or for married employees whose spouse does not work. The withholding tables included in this publication are based on two-earner/two-job income. The tables are computed at a higher rate to help in preventing under-withholding for married employees filing a joint personal income tax return and for those employees earning wages from more than one job. The amount of tax to be withheld is based on the employee’s withholding exemption certificate and the rates set forth in this booklet. To determine the amount of tax to be withheld, the employer may use the wage bracket tables beginning on page 4 or the percentage charts on pages 16 through 20. Add to this any additional amount requested by the employee to be withheld. Amounts to be withheld must be rounded to the nearest whole dollar. Visit Our Web Site http://www.state.wv.us/taxdiv For Assistance Toll-Free 1-800-982-8297 Or (304) 558-3333 Hearing Impaired TDD Service 1-800-282-9833 Form WV/IT-100.1-A January 1, 2007 WEST VIRGINIA FORM WV/IT-104 EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATE This form has been revised and is effective beginning January 1, 2007 Complete this form and present it to your employer to avoid any delay in adjusting the amount of state income tax to be withheld from your wages for the taxable year 2007. If you do not complete this form, the amount of tax that is now being withheld from your pay may not be sufficient to cover the total amount of tax due the state when filing your personal income tax return after the close of the year. Tax penalties may be assessed on tax owed the state. Individuals are permitted a maximum of one exemption for themselves, plus an additional exemption for their spouse and any dependent other than their spouse that they expect to claim on their tax return. If you are married and both you and your spouse work and you file a joint income tax return or you are working two jobs, the revised withholding tables should result in a more accurate amount of tax being withheld. If you are Single, Head of Household, or Married and your spouse does not work, and you are receiving wages from only one job and you wish to have your tax withheld at a lower rate, you must check the box on line 5. When requesting withholding from pension and annuity payments you must present this completed form to the payor. Enter the amount you want withheld on line 6. If you determine the amount of tax being withheld is insufficient, you may reduce the number of exemptions you are claiming or request additional taxes be withheld from each payroll period. Enter the additional amount you want to have withheld on line 6. - - - - - - - - - - - - - - - - - - -- - - - - - - - - -cut here- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WV/IT-104 Rev. 1/07 WEST VIRGINIA EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATE Print or Type Full Name Home Address Social Security Number City or Town State Zip Code 1. If SINGLE, and you claim an exemption, enter “1”, if you do not, enter “0” ...................................... 2. If MARRIED, one exemption each for husband and wife if not claimed on another certificate. (a) If you claim both of these exemptions, enter “2” (b) If you claim one of these exemptions, enter “1” ................................................................... (c) If you claim neither of these exemptions, enter “0” 3. If you claim exemptions for one or more dependents, enter the number of such exemptions ............... 4. Add the number of exemptions which you have claimed above and enter the total............................................................... 5. If you are Single, Head of Household, or Married and your spouse does not work, and you are receiving wages from only one job, and you wish to have your tax withheld at a lower rate, check here......... 6. Additional withholding per pay period under agreement with employer, enter amount here.................................... $_____________ Note that special withholding allowances provided on Federal Form W-4 may not be claimed on your West Virginia Form WV/IT-104 I CERTIFY, under penalties provided by law, that the number of exemptions claimed in this certificate is not in excess of those to which I am entitled. Date Signature NONRESIDENTS - SEE REVERSE SIDE 2 WV/IT-104 Rev. 1/07 WEST VIRGINIA CERTIFICATE OF NONRESIDENCE To be completed by employees who reside in Kentucky, Maryland, Ohio, Pennsylvania or Virginia. If you are a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia and your only source of income from West Virginia is wages or salaries, you are exempt from West Virginia Personal Income Tax Withholding. Upon receipt of this form, properly completed, your employer is authorized to discontinue the withholding of West Virginia Income Tax from your wages or salaries earned in West Virginia. Name_____________________________________________ Social Security Number ______________________________ Address________________________________________________________________________________________________________ City________________________________________ State_____________________ ZipCode______________________ I hereby certify, under penalties provided by law, that I am not a resident of West Virginia, that I reside in the State of ________________ and live at the address shown on this certificate, and request is hereby made to my employer to NOT withhold West Virginia income tax from wages paid to me. If at any time hereafter I become a resident of West Virginia, or otherwise lose my status of being exempt from West Virginia withholding taxes, I will properly notify my employer of such fact within ten (10) days from the date of change so that my employer may then withhold West Virginia income tax from my wages. I certify that the above statements are true, correct, and complete. Date__________________________ Signature____________________________________________ 3 WEEKLY Payroll Period If the wages areAt But Less 0 Least Than And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is- 8 9 10 or more 40 44 48 52 56 44 48 52 56 60 1 1 2 2 2 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 60 64 68 72 76 64 68 72 76 80 2 2 2 2 2 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 80 84 88 92 96 84 88 92 96 100 2 3 3 3 3 1 1 2 2 2 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 104 108 112 116 104 108 112 116 120 3 3 3 3 4 2 2 2 2 2 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 120 124 128 132 136 124 128 132 136 140 4 4 4 4 4 3 3 3 3 3 1 1 2 2 2 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 140 144 148 152 156 144 148 152 156 160 5 5 5 5 5 3 3 3 3 4 2 2 2 2 2 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 160 164 168 172 176 164 168 172 176 180 5 5 6 6 6 4 4 4 4 4 3 3 3 3 3 1 2 2 2 2 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 180 184 188 192 196 184 188 192 196 200 6 6 6 7 7 5 5 5 5 5 3 2 1 3 2 1 3 2 1 4 2 1 4 2 1 (continued on next page) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 WEEKLY Payroll Period If the wages areAt But Less 0 Least Than And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is- 8 9 10 or more 200 205 210 215 220 205 210 215 220 225 7 7 7 8 8 5 6 6 6 6 4 4 4 4 5 3 3 3 3 3 1 2 2 2 2 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 225 230 235 240 245 230 235 240 245 250 8 8 8 9 9 6 7 7 7 7 5 5 5 5 6 3 4 4 4 4 2 2 3 3 3 1 1 1 2 2 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 250 255 260 265 270 255 260 265 270 275 9 9 9 10 10 7 8 8 8 8 6 6 6 6 7 4 5 5 5 5 3 3 3 3 4 2 2 2 2 2 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 275 280 285 290 295 280 285 290 295 300 10 10 10 11 11 8 9 9 9 9 7 7 7 7 8 5 6 6 6 6 4 4 4 4 5 3 3 3 3 3 1 2 2 2 2 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 300 305 310 315 320 305 310 315 320 325 11 11 11 12 12 9 10 10 10 10 8 8 8 8 9 6 7 7 7 7 5 5 5 5 6 3 3 4 4 4 2 2 2 3 3 1 1 1 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 325 330 335 340 345 330 335 340 345 350 12 12 13 13 13 10 11 11 11 11 9 9 9 9 10 7 8 8 8 8 6 6 6 6 7 4 4 5 5 5 3 3 3 3 4 2 2 2 2 2 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 350 355 360 365 370 355 360 365 370 375 13 13 14 14 14 12 12 12 12 12 10 10 10 10 11 8 9 9 9 9 7 7 7 7 8 5 5 6 6 6 4 4 4 4 5 2 3 3 3 3 1 1 2 2 2 0 0 0 1 1 0 0 0 0 0 375 380 385 390 395 380 385 390 395 400 14 15 15 15 15 13 13 13 13 14 11 9 8 11 10 8 11 10 8 12 10 8 12 10 9 (continued on next page) 6 6 7 7 7 5 5 5 5 6 3 3 4 4 4 2 2 2 3 3 1 1 1 1 2 0 0 0 0 0 5 WEEKLY Payroll Period If the wages areAt But Less 0 Least Than And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is14 12 10 9 7 6 4 14 13 11 9 8 6 5 15 13 11 10 8 7 5 15 14 12 10 9 7 5 16 14 12 11 9 7 6 8 9 3 3 4 4 4 2 2 2 3 3 10 or more 1 1 1 2 2 400 410 420 430 440 410 420 430 440 450 16 16 17 17 17 450 460 470 480 490 460 470 480 490 500 18 18 19 20 20 16 17 17 17 18 14 15 15 16 16 13 13 14 14 14 11 11 12 12 13 9 10 10 11 11 8 8 9 9 9 6 7 7 7 8 5 5 6 6 6 3 4 4 4 5 2 2 3 3 3 500 510 520 530 540 510 520 530 540 550 21 21 22 23 23 18 19 20 20 21 17 17 18 18 19 15 15 16 16 17 13 14 14 15 15 11 12 12 13 13 10 10 11 11 12 8 9 9 9 10 7 7 8 8 8 5 6 6 6 7 4 4 4 5 5 550 560 570 580 590 560 570 580 590 600 24 24 25 26 26 21 22 23 23 24 19 20 20 21 22 17 18 18 19 19 15 16 16 17 17 14 14 15 15 16 12 12 13 13 14 10 11 11 12 12 9 9 10 10 10 7 8 8 8 9 6 6 6 7 7 600 610 620 630 640 610 620 630 640 650 27 27 28 29 29 24 25 26 26 27 22 23 23 24 25 20 20 21 22 22 18 18 19 19 20 16 16 17 17 18 14 15 15 16 16 13 13 13 14 14 11 11 12 12 13 9 10 10 10 11 8 8 8 9 9 650 660 670 680 690 660 670 680 690 700 30 30 31 32 32 27 28 29 29 30 25 26 26 27 28 23 23 24 25 25 21 21 22 22 23 18 19 19 20 21 16 17 17 18 18 15 15 16 16 17 13 13 14 14 15 11 12 12 13 13 10 10 10 11 11 700 800 900 1000 1100 800 900 1000 1100 1200 36 42 49 55 62 33 40 46 53 59 31 37 44 50 57 29 35 41 48 54 26 32 39 45 52 24 30 36 43 49 22 28 34 40 47 19 25 31 38 44 17 23 29 35 42 16 21 27 33 39 14 18 24 30 37 58 56 65 62 71 69 Withholding 53 60 66 51 57 64 48 55 61 46 52 59 43 50 56 1200 1300 68 66 63 61 1300 1400 75 72 70 67 1400 1500 81 79 76 74 $1500 and over See Tables for Percentage Method of 6 BIWEEKLY Payroll Period If the wages areAt But Less 0 Least Than And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 8 9 0 0 0 0 0 0 0 0 0 0 10 or more 0 0 0 0 0 80 85 90 95 100 85 90 95 100 105 2 3 3 3 3 105 110 115 120 125 110 115 120 125 130 3 3 4 4 4 1 1 1 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 130 135 140 145 150 135 140 145 150 155 4 4 4 4 5 2 2 2 2 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 155 160 165 170 175 160 165 170 175 180 5 5 5 5 5 2 3 3 3 3 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 180 185 190 195 200 185 190 195 200 205 5 6 6 6 6 3 3 3 4 4 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 205 210 215 220 225 210 215 220 225 230 6 6 7 7 7 4 4 4 4 5 2 2 2 2 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 230 235 240 245 250 235 240 245 250 255 7 7 7 8 8 5 5 5 5 5 2 3 3 3 3 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 255 260 265 270 275 260 265 270 275 280 8 8 8 9 9 5 6 6 6 6 3 1 0 3 1 0 3 1 0 4 1 0 4 1 0 (continued on next page) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 BIWEEKLY Payroll Period If the wages areAt But Less 0 Least Than And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is- 8 9 10 or more 280 290 300 310 320 290 300 310 320 330 9 9 10 10 11 6 7 7 7 8 4 4 5 5 5 2 2 2 3 3 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 330 340 350 360 370 340 350 360 370 380 11 11 12 12 13 8 8 9 9 10 5 6 6 6 7 3 3 4 4 4 1 1 1 2 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 380 390 400 410 420 390 400 410 420 430 13 13 14 14 15 10 10 11 11 12 7 7 8 8 9 5 5 5 6 6 2 3 3 3 4 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 430 440 450 460 470 440 450 460 470 480 15 15 16 16 17 12 12 13 13 14 9 9 10 10 11 6 6 7 7 7 4 4 4 5 5 2 2 2 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 480 490 500 520 540 490 500 520 540 560 17 17 18 19 20 14 14 15 16 17 11 11 12 13 14 8 8 9 10 10 5 6 6 7 7 3 3 4 4 5 1 1 1 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 560 580 600 620 640 580 600 620 640 660 20 21 22 23 24 17 18 19 20 21 14 15 16 17 18 11 12 13 14 14 8 9 10 11 11 6 6 7 8 8 3 4 4 5 6 1 2 2 3 3 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 660 680 700 720 740 680 700 720 740 760 25 26 27 28 29 21 22 23 24 25 18 19 20 21 22 15 16 17 18 18 12 13 14 15 15 9 10 11 12 12 6 7 8 8 9 4 5 5 6 6 2 2 3 3 4 0 0 1 1 2 0 0 0 0 0 760 780 800 820 840 780 800 820 840 860 29 30 31 32 33 26 27 28 29 30 23 19 16 23 20 17 24 21 18 25 22 19 26 23 19 (continued on next page) 13 14 15 16 16 10 11 12 12 13 7 8 9 9 10 5 5 6 6 7 2 3 4 4 5 0 1 1 2 2 8 BIWEEKLY Payroll Period If the wages areAt But Less Least 0 Than And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is- 8 9 10 or more 860 880 900 920 940 880 900 920 940 960 34 35 36 37 38 30 31 32 33 34 27 28 29 30 31 24 24 25 26 27 20 21 22 23 24 17 18 19 20 20 14 15 16 16 17 11 12 13 13 14 8 9 9 10 11 5 6 7 7 8 3 4 4 5 5 960 980 1000 1020 1040 980 1000 1020 1040 1060 39 40 42 43 44 35 36 37 38 39 32 32 33 34 35 28 29 30 31 32 25 26 26 27 28 21 22 23 24 25 18 19 20 20 21 15 16 17 17 18 12 13 13 14 15 9 10 10 11 12 6 7 7 8 9 1060 1080 1100 1120 1140 1080 1100 1120 1140 1160 45 46 48 49 50 41 42 43 44 45 36 37 38 40 41 33 33 34 35 36 29 30 31 32 33 26 27 27 28 29 22 23 24 25 26 19 20 21 21 22 16 17 17 18 19 13 14 14 15 16 10 11 11 12 13 1160 1180 1200 1220 1240 1180 1200 1220 1240 1260 51 52 54 55 56 47 48 49 50 51 42 43 44 46 47 37 39 40 41 42 34 35 35 36 38 30 31 32 33 34 27 28 28 29 30 23 24 25 26 27 20 21 22 22 23 17 18 18 19 20 14 15 15 16 17 1260 1280 1300 1320 1420 1280 1300 1320 1420 1520 57 58 60 63 70 53 54 55 59 65 48 49 50 54 60 43 45 46 49 55 39 40 41 45 51 35 36 36 40 46 31 32 33 36 41 28 29 30 32 37 24 25 26 29 33 21 22 23 25 30 18 19 19 22 26 1520 1620 1720 1820 1920 1620 1720 1820 1920 2020 76 83 89 96 102 71 78 84 91 97 66 73 79 86 92 61 68 74 81 87 57 63 69 76 82 52 58 64 71 77 47 53 59 66 72 43 49 55 61 67 38 44 50 56 62 34 40 46 52 58 31 35 41 47 53 2020 2120 2220 2320 2420 2120 2220 2320 2420 2520 109 115 122 128 135 104 110 117 123 130 99 105 112 118 125 94 100 107 113 120 89 95 102 108 115 84 90 97 103 110 79 85 92 98 105 74 80 87 93 100 69 75 82 88 95 64 70 77 83 90 59 65 72 78 85 121 116 128 123 134 129 141 136 147 142 Withholding 111 118 124 131 137 106 113 119 126 132 101 108 114 121 127 96 103 109 116 122 91 98 104 111 117 2520 2620 141 136 131 126 2620 2720 148 143 138 133 2720 2820 154 149 144 139 2820 2920 161 156 151 146 2920 3020 167 162 157 152 $3020 and over See Tables for Percentage Method of 9 SEMIMONTHLY Payroll Period If the wages areAt But Less 0 Least Than And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 8 9 0 0 0 0 0 0 0 0 0 0 10 or more 0 0 0 0 0 85 90 95 100 105 90 95 100 105 110 3 3 3 3 3 110 115 120 125 130 115 120 125 130 135 3 4 4 4 4 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 135 140 145 150 155 140 145 150 155 160 4 4 4 5 5 2 2 2 2 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 160 165 170 175 180 165 170 175 180 185 5 5 5 5 5 2 3 3 3 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 185 190 195 200 205 190 195 200 205 210 6 6 6 6 6 3 3 3 4 4 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 210 215 220 225 230 215 220 225 230 235 6 7 7 7 7 4 4 4 4 4 1 2 2 2 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 235 240 245 250 255 240 245 250 255 260 7 7 7 8 8 5 5 5 5 5 2 2 2 3 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 260 265 270 275 280 265 270 275 280 290 8 8 8 9 9 5 6 6 6 6 3 0 0 3 1 0 3 1 0 3 1 0 4 1 0 (continued on next page) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 SEMIMONTHLY Payroll Period If the wages areAt But Less 290 300 310 320 330 300 310 320 330 340 And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is9 6 4 1 0 0 0 0 10 7 4 2 0 0 0 0 10 7 4 2 0 0 0 0 11 7 5 2 0 0 0 0 11 8 5 3 0 0 0 0 340 350 360 370 380 350 360 370 380 390 11 12 12 13 13 8 8 9 9 10 5 6 6 6 7 3 3 3 4 4 0 1 1 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 390 400 410 420 430 400 410 420 430 440 13 14 14 15 15 10 10 11 11 12 7 7 7 8 8 4 5 5 5 6 2 2 2 3 3 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 440 450 460 470 480 450 460 470 480 490 15 16 16 17 17 12 12 13 13 14 9 9 9 10 10 6 6 6 7 7 3 4 4 4 5 1 1 1 2 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 490 500 510 520 530 500 510 520 530 540 17 18 18 19 19 14 14 15 15 16 11 11 11 12 12 7 8 8 9 9 5 5 5 6 6 2 3 3 3 4 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 540 550 560 570 580 550 560 570 580 590 19 20 20 21 21 16 16 17 17 18 13 13 13 14 14 9 10 10 11 11 6 7 7 7 8 4 4 4 5 5 1 2 2 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 590 600 620 640 660 600 620 640 660 680 21 22 23 24 25 18 19 19 20 21 15 15 16 17 18 11 12 13 14 14 8 9 9 10 11 5 6 6 7 8 3 3 4 5 5 0 1 1 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 680 700 720 740 760 700 720 740 760 780 25 26 27 28 29 22 23 23 24 25 18 15 12 19 16 13 20 17 13 21 18 14 22 18 15 (continued on next page) 8 9 10 11 12 6 6 7 8 8 3 4 4 5 6 1 1 2 3 3 0 0 0 0 1 0 0 0 0 0 Least Than 0 8 9 0 0 0 0 0 0 0 0 0 0 10 or more 0 0 0 0 0 11 SEMIMONTHLY Payroll Period If the wages areBut Less At Least 0 Than And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is26 22 19 16 12 9 6 27 23 20 17 13 10 7 28 24 21 17 14 11 7 29 25 22 18 15 12 8 30 26 22 19 16 12 9 4 4 5 6 6 1 2 2 3 4 10 or more 0 0 0 1 1 10 11 11 12 13 7 7 8 9 10 4 5 5 6 7 2 2 3 4 4 17 18 19 20 20 14 15 15 16 17 10 11 12 13 14 7 8 9 10 10 5 5 6 7 7 25 26 26 27 28 21 22 23 24 25 18 19 19 20 21 14 15 16 17 18 11 12 13 14 14 8 9 9 10 11 33 34 35 36 37 29 30 31 32 33 25 26 27 28 29 22 23 23 24 25 18 19 20 21 22 15 16 17 18 18 12 13 13 14 15 42 43 44 45 47 37 38 39 40 42 34 35 35 36 37 30 31 32 33 34 26 27 28 29 30 22 23 24 25 26 19 20 21 22 22 16 17 17 18 19 55 61 67 73 80 50 56 62 68 75 45 51 57 63 69 40 46 52 58 64 36 41 47 53 59 32 37 42 48 54 29 33 38 43 49 25 29 34 38 44 21 26 30 35 39 86 93 99 106 112 81 88 94 101 107 76 82 89 95 102 70 77 83 90 96 65 71 78 84 91 60 66 72 79 85 55 61 67 73 80 50 56 62 68 75 45 51 57 63 69 97 104 110 92 98 105 86 93 99 81 88 94 76 82 89 780 800 820 840 860 800 820 840 860 880 30 31 32 33 34 880 900 920 940 960 900 920 940 960 980 34 35 36 37 38 31 32 32 33 34 27 28 29 30 31 23 24 25 26 27 20 21 21 22 23 16 17 18 19 20 13 14 15 16 16 980 1000 1020 1040 1060 1000 1020 1040 1060 1080 39 40 41 42 44 35 36 37 38 39 31 32 33 34 35 28 29 29 30 31 24 25 26 27 28 20 21 22 23 24 1080 1100 1120 1140 1160 1100 1120 1140 1160 1180 45 46 47 48 50 40 41 42 43 45 36 37 38 39 40 32 33 34 35 36 28 29 30 31 32 1180 1200 1220 1240 1260 1200 1220 1240 1260 1280 51 52 53 54 56 46 47 48 49 51 41 42 43 44 46 37 38 38 39 41 1280 1300 1320 1340 1360 1300 1320 1340 1360 1380 57 58 59 60 62 52 53 54 55 57 47 48 49 50 52 1380 1480 1580 1680 1780 1480 1580 1680 1780 1880 65 71 78 84 91 60 66 72 79 85 1880 1980 2080 2180 2280 1980 2080 2180 2280 2380 97 104 110 117 123 92 98 105 111 118 2380 2480 130 124 119 114 2480 2580 136 131 125 120 2580 2680 143 137 132 127 $2680 and over See Tables for Percentage Method of 108 103 115 109 121 116 Withholding 8 9 12 MONTHLY Payroll Period If the wages areAt But Less 0 Least Than And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 8 9 0 0 0 0 0 0 0 0 0 0 10 or more 0 0 0 0 0 170 180 190 200 210 180 190 200 210 220 5 6 6 6 6 220 230 240 250 260 230 240 250 260 270 7 7 7 8 8 2 2 2 3 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 270 280 290 300 320 280 290 300 320 340 8 9 9 9 10 3 4 4 4 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 340 360 380 400 420 360 380 400 420 440 11 11 12 12 13 6 6 7 7 8 1 1 2 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 440 460 480 500 520 460 480 500 520 540 14 14 15 15 16 9 9 10 10 11 4 4 5 5 6 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 540 560 580 600 620 560 580 600 620 640 17 18 19 19 20 12 12 13 13 14 7 7 8 8 9 2 2 3 3 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 640 660 680 700 720 660 680 700 720 740 21 22 23 23 24 15 15 16 17 18 10 10 11 11 12 5 5 6 6 7 0 0 1 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 740 760 780 800 820 760 780 800 820 840 25 26 27 27 28 18 19 20 21 22 13 8 3 13 8 3 14 9 4 14 9 4 15 10 5 (continued on next page) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13 MONTHLY Payroll Period If the wages areAt But Less Least 0 Than And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is22 16 11 6 1 0 0 23 16 11 6 1 0 0 24 17 12 7 2 0 0 25 18 12 7 2 0 0 26 19 13 8 3 0 0 8 9 0 0 0 0 0 0 0 0 0 0 10 or more 0 0 0 0 0 840 860 880 900 920 860 880 900 920 940 29 30 31 31 32 940 960 980 1000 1020 960 980 1000 1020 1040 33 34 35 35 36 26 27 28 29 30 20 20 21 22 23 14 14 15 15 16 9 9 10 10 11 4 4 5 5 6 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1040 1060 1080 1100 1140 1060 1080 1100 1140 1180 37 38 39 40 41 30 31 32 33 35 24 24 25 26 28 17 18 19 20 21 12 12 13 14 15 7 7 8 9 10 2 2 3 4 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1180 1220 1260 1300 1340 1220 1260 1300 1340 1380 43 45 46 48 50 36 38 40 41 43 30 31 33 34 36 23 25 26 28 29 16 18 20 21 23 11 12 13 15 16 6 7 8 10 11 1 2 3 5 6 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1380 1420 1460 1500 1540 1420 1460 1500 1540 1580 52 54 55 57 59 44 46 48 50 51 38 39 41 42 44 31 33 34 36 37 24 26 28 29 31 18 19 21 22 24 12 13 14 16 17 7 8 9 11 12 2 3 4 6 7 0 0 0 1 2 0 0 0 0 0 1580 1620 1660 1700 1740 1620 1660 1700 1740 1780 61 63 64 66 68 53 55 57 59 60 46 48 49 51 53 39 41 42 44 45 32 34 36 37 39 26 27 29 30 32 19 21 22 24 25 13 14 16 17 19 8 9 10 12 13 3 4 5 7 8 0 0 0 2 3 1780 1820 1860 1900 1940 1820 1860 1900 1940 1980 70 72 73 75 77 62 64 66 68 69 55 57 58 60 62 47 49 51 53 54 40 42 44 45 47 34 35 37 38 40 27 29 30 32 33 20 22 24 25 27 14 15 17 18 20 9 10 11 13 14 4 5 6 8 9 1980 2020 2060 2100 2140 2020 2060 2100 2140 2180 79 81 84 86 88 71 73 75 77 78 64 56 49 66 58 51 67 60 52 69 62 54 71 63 56 (continued on next page) 42 43 45 47 48 35 37 38 40 41 28 30 32 33 35 22 23 25 26 28 15 17 18 20 21 10 11 12 14 15 14 MONTHLY Payroll Period If the wages areBut Less At Least 0 Than And the number of withholding allowances claimed is1 2 3 4 5 6 7 The amount of income tax to be withheld is81 73 65 58 50 43 36 83 75 67 60 52 45 38 86 76 69 61 54 46 40 88 78 71 63 56 48 41 90 80 72 65 57 50 43 8 9 30 31 33 34 36 23 25 26 28 29 10 or more 16 18 20 21 23 2180 2220 2260 2300 2340 2220 2260 2300 2340 2380 91 93 96 98 100 2380 2420 2460 2500 2540 2420 2460 2500 2540 2580 103 105 108 110 112 93 95 98 100 102 83 85 88 90 92 74 76 78 80 82 67 69 70 72 74 59 61 63 65 66 52 54 55 57 59 44 46 48 50 51 38 39 41 42 44 31 33 34 36 37 24 26 28 29 31 2580 2620 2660 2700 2740 2620 2660 2700 2740 2780 115 117 120 122 124 105 107 110 112 114 95 97 100 102 104 85 87 90 92 94 76 78 80 82 84 68 70 72 74 75 61 63 64 66 68 53 55 57 59 60 46 48 49 51 53 39 41 42 44 45 32 34 36 37 39 2780 2820 2860 2900 2940 2820 2860 2900 2940 2980 127 129 132 134 136 117 119 122 124 126 107 109 112 114 116 97 99 102 104 106 87 89 92 94 96 77 79 82 84 86 70 72 73 75 77 62 64 66 68 69 55 57 58 60 62 47 49 51 53 54 40 42 44 45 47 2980 3080 3180 3280 3380 3080 3180 3280 3380 3480 141 147 154 160 167 131 137 143 149 156 121 127 133 139 145 111 117 123 129 135 101 107 113 119 125 91 97 103 109 115 81 87 93 99 105 73 77 83 89 95 65 70 74 79 85 58 62 67 71 76 50 55 59 64 68 3480 3580 3680 3780 3880 3580 3680 3780 3880 3980 173 180 186 193 199 162 169 175 182 188 152 158 165 171 178 141 147 154 160 167 131 137 143 149 156 121 127 133 139 145 111 117 123 129 135 101 107 113 119 125 91 97 103 109 115 81 87 93 99 105 73 77 83 89 95 3980 4080 4180 4280 4380 4080 4180 4280 4380 4480 206 212 219 225 232 195 201 208 214 221 184 191 197 204 210 173 180 186 193 199 162 169 175 182 188 152 158 165 171 178 141 147 154 160 167 131 137 143 149 156 121 127 133 139 145 111 117 123 129 135 101 107 113 119 125 4480 4580 4680 4780 4880 4580 4680 4780 4880 4980 238 245 251 258 264 227 234 240 247 253 217 223 230 236 243 206 212 219 225 232 195 201 208 214 221 184 191 197 204 210 173 180 186 193 199 162 169 175 182 188 152 158 165 171 178 141 147 154 160 167 131 137 143 149 156 227 217 234 223 240 230 Withholding 206 212 219 195 201 208 184 191 197 173 180 186 162 169 175 4980 5080 271 260 249 238 5080 5180 277 266 256 245 5180 5280 284 273 262 251 $5280 and over See Tables for Percentage Method of 15 USING THE PERCENTAGE METHOD TO FIGURE THE WITHHOLDING The amount of tax to be withheld by the employer may be determined by the percentage method as follows: (1) Subtract the personal exemptions credit as set forth in the table below. (The maximum personal exemption credit is $2,000.00 per year for each exemption.) (2) Determine the amount of tax to be withheld from the appropriate percentage tables on the following pages. PERSONAL EXEMPTION TABLE WEEKLY ............................................... BIWEEKLY ........................................... SEMIMONTHLY .................................... MONTHLY ............................................ ANNUAL ................................................ DAILY .................................................... $ 38.46 $ 76.92 $ 83.33 $ 166.67 $ 2,000.00 $ 7.66 (Note: Maximum allowable exemption credit is $2,000.00 annually per exemption.) EXAMPLE: Employee Smith, who is married and his spouse works, earns $1,250.00 semimonthly and claims two (2) exemptions. Using the percentage chart for TWO EARNER/TWO OR MORE JOBS the following steps were taken to determine the state income tax to be withheld. Step No. 1 Total Wage Payment ........................................................ $1,250.00 Less Personal Exemptions Per Table above (2 exemptions—$83.33 x 2) ................................... 166.66 Total Wage Payment Less Personal Exemptions ...................................... $1,083.34 Step No. 2 Tax From Table 3 Entry covering $1,083.34 (Over $1,000 but not over $1,500) ....................................... 39.38 Plus 6% of excess over $1,000..... ....................................... .. 5.00 Total Tax to be withheld ............................................................................. $ 44.38 Round to the nearest dollar $ 44.00 16 TWO EARNER/TWO OR MORE JOBS TABLES FOR PERCENTAGE METHOD OF WITHHOLDING Married filing jointly, both working/individual earning wages from two jobs TABLE 1. WEEKLY Payroll Period - Two Earner Option Gross Wage Minus $38.46 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ..................... $ 115 ......................................................... 3.0% .................. $ 0 $ 115 ..................... $ 288 ............. 3.45 .......... PLUS ............. 4.0% .................. $ 115 $ 288 ..................... $ 462 ............ 10.37 ......... PLUS ............. 4.5% .................. $ 288 $ 462 ..................... $ 692 ............. 18.20 ......... PLUS ............. 6.0% .................. $ 462 OVER $692 .......................................... 32.00 ......... PLUS ............. 6.5% .................. $ 692 TABLE 2. BIWEEKLY Payroll Period - Two Earner Option Gross Wage Minus $76.92 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ..................... $ 231 ......................................................... 3.0% .................. $ 0 $ 231 ..................... $ 577 ............... 6.93 ......... PLUS ............. 4.0% .................. $ 231 $ 577 ..................... $ 923 ............. 20.77 ......... PLUS ............. 4.5% .................. $ 577 $ 923 ..................... $ 1385 ............. 36.34 ......... PLUS ............. 6.0% .................. $ 923 OVER $1385 ......................................... 64.06 ......... PLUS ............. 6.5% .................. $ 1385 TABLE 3. SEMIMONTHLY Payroll Period - Two Earner Option Gross Wage Minus $83.33 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ..................... $ 250 ......................................................... 3.0% .................. $ 0 $ 250 ..................... $ 625 ............... 7.50 ......... PLUS ............. 4.0% .................. $ 250 $ 625 ..................... $ 1000 ............. 22.50 ......... PLUS ............. 4.5% .................. $ 625 $ 1000 ..................... $ 1500 ............. 39.38 ......... PLUS ............. 6.0% .................. $ 1000 OVER $1500 ......................................... 69.38 ......... PLUS ............. 6.5% .................. $ 1500 17 TWO EARNER/TWO OR MORE JOBS TABLES FOR PERCENTAGE METHOD OF WITHHOLDING Married filing jointly, both working/individual earning wages from two jobs TABLE 4. MONTHLY Payroll Period - Two Earner Option Gross Wage Minus $166.67 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ..................... $ 500 ......................................................... 3.0% .................. $ 0 $ 500 ..................... $ 1250 ............. 15.00 ......... PLUS ............. 4.0% .................. $ 500 $ 1250 ..................... $ 2000 ............. 45.00 ......... PLUS ............. 4.5% .................. $ 1250 $ 2000 ..................... $ 3000 ............. 78.75 ......... PLUS ............. 6.0% .................. $ 2000 OVER $3000 ....................................... 138.75 ......... PLUS ............. 6.5% .................. $ 3000 TABLE 5. ANNUAL Payroll Period - Two Earner Option Gross Wage Minus $2000.00 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ..................... $ 6000 ......................................................... 3.0% .................. $ 0 $ 6000 ..................... $ 15000 ........... 180.00 ......... PLUS ............. 4.0% .................. $ 6000 $ 15000 ..................... $ 24000 ........... 540.00 ......... PLUS ............. 4.5% .................. $ 15000 $ 24000 ..................... $ 36000 ........... 945.00 ......... PLUS ............. 6.0% .................. $ 24000 OVER $36000 ................................... 1665.00 ......... PLUS ............. 6.5% .................. $ 36000 TABLE 6. DAILY Payroll Period - Two Earner Option Gross Wage Minus $7.66 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ........................ $ 23 ............................................................. 3.0% ..................... $ 0 $ 23 ........................ $ 57 ................... 0.69 ......... PLUS ............. 4.0% ..................... $ 23 $ 57 ........................ $ 92 ................... 2.05 ......... PLUS ............. 4.5% ..................... $ 57 $ 92 ........................ $ 138 ................... 3.63 ......... PLUS ............. 6.0% ..................... $ 92 OVER $138 ............... ................... 6.39 ......... PLUS ............. 6.5% ..................... $ 138 18 OPTIONAL ONE EARNER/ONE JOB TABLES FOR PERCENTAGE METHOD OF WITHHOLDING Single, head of household or married with nonemployed spouse TABLE 1. WEEKLY Payroll Period Gross Wage Minus $38.46 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ..................... $ 192 ......................................................... 3.0% .................. $ 0 $ 192 ..................... $ 481 ............. 5.76 .......... PLUS ............. 4.0% .................. $ 192 $ 481 ..................... $ 769 ............. 17.32 .......... PLUS ............. 4.5% .................. $ 481 $ 769 ..................... $ 1154 ............. 30.28 ......... PLUS ............. 6.0% .................. $ 769 OVER $1154 ......................................... 53.38 ......... PLUS ............. 6.5% .................. $ 1154 TABLE 2. BIWEEKLY Payroll Period Gross Wage Minus $76.92 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ..................... $ 385 ......................................................... 3.0% .................. $ 0 $ 385 ..................... $ 962 ............. 11.55 ......... PLUS ............. 4.0% .................. $ 385 $ 962 ..................... $ 1538 ............. 34.63 ......... PLUS ............. 4.5% .................. $ 962 $ 1538 ..................... $ 2308 ............. 60.55 ......... PLUS ............. 6.0% .................. $ 1538 OVER $2308 ....................................... 106.75 ......... PLUS ............. 6.5% .................. $ 2308 TABLE 3. SEMIMONTHLY Payroll Period Gross Wage Minus $83.33 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ..................... $ 417 ......................................................... 3.0% .................. $ 0 $ 417 ..................... $ 1042 ............. 12.51 ......... PLUS ............. 4.0% .................. $ 417 $ 1042 ..................... $ 1667 ............. 37.51 ......... PLUS ............. 4.5% .................. $ 1042 $ 1667 ..................... $ 2500 ............. 65.64 ......... PLUS ............. 6.0% .................. $ 1667 OVER $2500 ....................................... 115.62 ......... PLUS ............. 6.5% .................. $ 2500 19 OPTIONAL ONE EARNER/ONE JOB TABLES FOR PERCENTAGE METHOD OF WITHHOLDING Single, head of household or married with nonemployed spouse TABLE 4. MONTHLY Payroll Period Gross Wage Minus $166.67 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ..................... $ 833 ......................................................... 3.0% .................. $ 0 $ 833 ..................... $ 2083 ............. 24.99 ......... PLUS ............. 4.0% .................. $ 833 $ 2083 ..................... $ 3333 ............. 74.99 ......... PLUS ............. 4.5% .................. $ 2083 $ 3333 ..................... $ 5000 ........... 131.24 ......... PLUS ............. 6.0% .................. $ 3333 OVER $5000 ....................................... 231.26 ......... PLUS ............. 6.5% .................. $ 5000 TABLE 5. ANNUAL Payroll Period Gross Wage Minus $2000.00 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ..................... $ 10000 ......................................................... 3.0% .................. $ 0 $ 10000 ..................... $ 25000 ........... 300.00 ......... PLUS ............. 4.0% .................. $ 10000 $ 25000 ..................... $ 40000 ........... 900.00 ......... PLUS ............. 4.5% .................. $ 25000 $ 40000 ..................... $ 60000 ......... 1575.00 ......... PLUS ............. 6.0% .................. $ 40000 OVER $60000 ................................... 2775.00 ......... PLUS ............. 6.5% .................. $ 60000 TABLE 6. DAILY Payroll Period Gross Wage Minus $7.66 for Each Exemption Claimed Equals Taxable Wage. IF TAXABLE WAGE IS: AMOUNT TO BE WITHHELD IS: OVER— BUT NOT OVER— OF EXCESS OVER— $ 0 ........................ $ 38 ............................................................. 3.0% ..................... $ 0 $ 38 ........................ $ 96 ................... 1.14 ......... PLUS ............. 4.0% ..................... $ 38 $ 96 ........................ $ 153 ................... 3.46 ......... PLUS ............. 4.5% ..................... $ 96 $ 153 ........................ $ 230 ................... 6.03 ......... PLUS ............. 6.0% ..................... $ 153 OVER $230 ........................................... 10.65 ......... PLUS ............. 6.5% ..................... $ 230 20
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