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
2
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”
1. If SINGLE, and you claim an exemption, enter “1”, if you do not, enter “0” ......................................
Home Address City or Town State Zip Code
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
WV/IT-104 WEST VIRGINIA EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATE
Rev. 1/07
Print or Type Full Name Social Security Number
NONRESIDENTS - SEE REVERSE SIDE
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- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3
WV/IT-104 WEST VIRGINIA CERTIFICATE OF NONRESIDENCE
Rev. 1/07
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____________________________________________
4
WEEKLY Payroll Period
404410000000000
444810000000000
485220000000000
525620000000000
566021000000000
606421000000000
646821000000000
687221000000000
727621000000000
768021000000000
808421000000000
848831000000000
889232000000000
929632100000000
9610032100000000
10010432100000000
10410832100000000
10811232100000000
11211632100000000
11612042100000000
12012443100000000
12412843100000000
12813243200000000
13213643210000000
13614043210000000
14014453210000000
14414853210000000
14815253210000000
15215653210000000
15616054210000000
16016454310000000
16416854320000000
16817264320000000
17217664321000000
17618064321000000
18018465321000000
18418865321000000
18819265321000000
19219675421000000
19620075421000000
(continued on next page)
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
5
WEEKLY Payroll Period
20020575431000000
20521076432000000
21021576432100000
21522086432100000
22022586532100000
22523086532100000
23023587542100000
23524087543100000
24024597543200000
24525097643210000
25025597643210000
25526098653210000
26026598653210000
265270108653210000
270275108754210000
275280108754310000
280285109764320000
285290109764321000
290295119764321000
295300119865321000
300305119865321000
305 310 11 10 8 7 5 3 2 1 0 0 0
310 315 11 10 8 7 5 4 2 1 0 0 0
315 320 12 10 8 7 5 4 3 1 0 0 0
320 325 12 10 9 7 6 4 3 2 0 0 0
325 330 12 10 9 7 6 4 3 2 1 0 0
330 335 12 11 9 8 6 4 3 2 1 0 0
335 340 13 11 9 8 6 5 3 2 1 0 0
340 345 13 11 9 8 6 5 3 2 1 0 0
34535013111087542100
35035513121087542100
35536013121097543100
36036514121097643200
36537014121097643210
37037514121198653210
37538014131198653210
380 385 15 13 11 10 8 6 5 3 2 1 0
385 390 15 13 11 10 8 7 5 4 2 1 0
390 395 15 13 12 10 8 7 5 4 3 1 0
395 400 15 14 12 10 9 7 6 4 3 2 0
(continued on next page)
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
6
WEEKLY Payroll Period
400 410 16 14 12 10 9 7 6 4 3 2 1
410 420 16 14 13 11 9 8 6 5 3 2 1
420 430 17 15 13 11 10 8 7 5 4 2 1
430 440 17 15 14 12 10 9 7 5 4 3 2
440 450 17 16 14 12 11 9 7 6 4 3 2
450 460 18 16 14 13 11 9 8 6 5 3 2
460 470 18 17 15 13 11 10 8 7 5 4 2
470 480 19 17 15 14 12 10 9 7 6 4 3
480 490 20 17 16 14 12 11 9 7 6 4 3
490 500 20 18 16 14 13 11 9 8 6 5 3
500 510 21 18 17 15 13 11 10 8 7 5 4
510 520 21 19 17 15 14 12 10 9 7 6 4
520 530 22 20 18 16 14 12 11 9 8 6 4
530 540 23 20 18 16 15 13 11 9 8 6 5
540 550 23 21 19 17 15 13 12 10 8 7 5
550 560 24 21 19 17 15 14 12 10 9 7 6
560 570 24 22 20 18 16 14 12 11 9 8 6
570 580 25 23 20 18 16 15 13 11 10 8 6
580 590 26 23 21 19 17 15 13 12 10 8 7
590 600 26 24 22 19 17 16 14 12 10 9 7
600 610 27 24 22 20 18 16 14 13 11 9 8
610 620 27 25 23 20 18 16 15 13 11 10 8
620 630 28 26 23 21 19 17 15 13 12 10 8
630 640 29 26 24 22 19 17 16 14 12 10 9
640 650 29 27 25 22 20 18 16 14 13 11 9
650 660 30 27 25 23 21 18 16 15 13 11 10
660 670 30 28 26 23 21 19 17 15 13 12 10
670 680 31 29 26 24 22 19 17 16 14 12 10
680 690 32 29 27 25 22 20 18 16 14 13 11
690 700 32 30 28 25 23 21 18 17 15 13 11
700 800 36 33 31 29 26 24 22 19 17 16 14
800 900 42 40 37 35 32 30 28 25 23 21 18
900 1000 49 46 44 41 39 36 34 31 29 27 24
1000 1100 55 53 50 48 45 43 40 38 35 33 30
1100 1200 62 59 57 54 52 49 47 44 42 39 37
1200 1300 68 66 63 61 58 56 53 51 48 46 43
1300 1400 75 72 70 67 65 62 60 57 55 52 50
1400 1500 81 79 76 74 71 69 66 64 61 59 56
$1500 and over See Tables for Percentage Method of Withholding
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
7
BIWEEKLY Payroll Period
808520000000000
859030000000000
909530000000000
9510031000000000
10010531000000000
10511031000000000
11011531000000000
11512041000000000
12012541000000000
12513042000000000
13013542000000000
13514042000000000
14014542000000000
14515042000000000
15015552000000000
15516052000000000
16016553000000000
16517053000000000
17017553100000000
17518053100000000
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18519063100000000
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19520064100000000
20020564100000000
20521064200000000
21021564200000000
21522074200000000
22022574200000000
22523075200000000
23023575200000000
23524075300000000
24024575300000000
24525085310000000
25025585310000000
25526085310000000
26026586310000000
26527086310000000
27027596410000000
27528096410000000
(continued on next page)
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
8
BIWEEKLY Payroll Period
28029096420000000
29030097420000000
300310107520000000
310320107530000000
320330118531000000
330340118531000000
340350118631000000
350360129641000000
360370129642000000
3703801310742000000
3803901310752000000
3904001310753000000
4004101411853100000
4104201411863100000
4204301512964100000
4304401512964200000
4404501512964200000
450 460 16 13 10 7 4 2 0 0 0 0 0
460 470 16 13 10 7 5 2 0 0 0 0 0
470 480 17 14 11 7 5 3 0 0 0 0 0
480 490 17 14 11 8 5 3 1 0 0 0 0
490 500 17 14 11 8 6 3 1 0 0 0 0
500 520 18 15 12 9 6 4 1 0 0 0 0
520 540 19 16 13 10 7 4 2 0 0 0 0
540 560 20 17 14 10 7 5 3 0 0 0 0
560 580 20 17 14 11 8 6 3 1 0 0 0
580 600 21 18 15 12 9 6 4 2 0 0 0
600 620 22 19 16 13 10 7 4 2 0 0 0
620 640 23 20 17 14 11 8 5 3 0 0 0
640 660 24 21 18 14 11 8 6 3 1 0 0
660 680 25 21 18 15 12 9 6 4 2 0 0
680 700 26 22 19 16 13 10 7 5 2 0 0
700 720 27 23 20 17 14 11 8 5 3 1 0
720 740 28 24 21 18 15 12 8 6 3 1 0
740 760 29 25 22 18 15 12 9 6 4 2 0
760 780 29 26 23 19 16 13 10 7 5 2 0
780 800 30 27 23 20 17 14 11 8 5 3 1
800 820 31 28 24 21 18 15 12 9 6 4 1
820 840 32 29 25 22 19 16 12 9 6 4 2
840 860 33 30 26 23 19 16 13 10 7 5 2
(continued on next page)
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
9
BIWEEKLY Payroll Period
860 880 34 30 27 24 20 17 14 11 8 5 3
880 900 35 31 28 24 21 18 15 12 9 6 4
900 920 36 32 29 25 22 19 16 13 9 7 4
920 940 37 33 30 26 23 20 16 13 10 7 5
940 960 38 34 31 27 24 20 17 14 11 8 5
960 980 39 35 32 28 25 21 18 15 12 9 6
980 1000 40 36 32 29 26 22 19 16 13 10 7
1000 1020 42 37 33 30 26 23 20 17 13 10 7
1020 1040 43 38 34 31 27 24 20 17 14 11 8
1040 1060 44 39 35 32 28 25 21 18 15 12 9
1060 1080 45 41 36 33 29 26 22 19 16 13 10
1080 1100 46 42 37 33 30 27 23 20 17 14 11
1100 1120 48 43 38 34 31 27 24 21 17 14 11
1120 1140 49 44 40 35 32 28 25 21 18 15 12
1140 1160 50 45 41 36 33 29 26 22 19 16 13
1160 1180 51 47 42 37 34 30 27 23 20 17 14
1180 1200 52 48 43 39 35 31 28 24 21 18 15
1200 1220 54 49 44 40 35 32 28 25 22 18 15
1220 1240 55 50 46 41 36 33 29 26 22 19 16
1240 1260 56 51 47 42 38 34 30 27 23 20 17
1260 1280 57 53 48 43 39 35 31 28 24 21 18
1280 1300 58 54 49 45 40 36 32 29 25 22 19
1300 1320 60 55 50 46 41 36 33 30 26 23 19
1320 1420 63 59 54 49 45 40 36 32 29 25 22
1420 1520 70 65 60 55 51 46 41 37 33 30 26
1520 1620 76 71 66 61 57 52 47 43 38 34 31
1620 1720 83 78 73 68 63 58 53 49 44 40 35
1720 1820 89 84 79 74 69 64 59 55 50 46 41
1820 1920 96 91 86 81 76 71 66 61 56 52 47
1920 2020 102 97 92 87 82 77 72 67 62 58 53
2020 2120 109 104 99 94 89 84 79 74 69 64 59
2120 2220 115 110 105 100 95 90 85 80 75 70 65
2220 2320 122 117 112 107 102 97 92 87 82 77 72
2320 2420 128 123 118 113 108 103 98 93 88 83 78
2420 2520 135 130 125 120 115 110 105 100 95 90 85
2520 2620 141 136 131 126 121 116 111 106 101 96 91
2620 2720 148 143 138 133 128 123 118 113 108 103 98
2720 2820 154 149 144 139 134 129 124 119 114 109 104
2820 2920 161 156 151 146 141 136 131 126 121 116 111
2920 3020 167 162 157 152 147 142 137 132 127 122 117
$3020 and over See Tables for Percentage Method of Withholding
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
10
SEMIMONTHLY Payroll Period
859030000000000
909530000000000
9510030000000000
10010531000000000
10511031000000000
11011531000000000
11512041000000000
12012541000000000
12513041000000000
13013541000000000
13514042000000000
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18519063100000000
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21522074200000000
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23524075200000000
24024575200000000
24525075200000000
25025585300000000
25526085300000000
26026585300000000
26527086310000000
27027586310000000
27528096310000000
28029096410000000
(continued on next page)
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
11
SEMIMONTHLY Payroll Period
290 300 9 6 4 1 0 0 0 0 0 0 0
300310107420000000
310320107420000000
320330117520000000
330340118530000000
340350118530000000
350360128631000000
360370129631000000
370380139641000000
3803901310742000000
3904001310742000000
4004101410752000000
4104201411752000000
4204301511853000000
4304401512863100000
4404501512963100000
4504601612964100000
4604701613964100000
470 480 17 13 10 7 4 2 0 0 0 0 0
480 490 17 14 10 7 5 2 0 0 0 0 0
490 500 17 14 11 7 5 2 0 0 0 0 0
500 510 18 14 11 8 5 3 0 0 0 0 0
510 520 18 15 11 8 5 3 0 0 0 0 0
520 530 19 15 12 9 6 3 1 0 0 0 0
530 540 19 16 12 9 6 4 1 0 0 0 0
540 550 19 16 13 9 6 4 1 0 0 0 0
550 560 20 16 13 10 7 4 2 0 0 0 0
560 570 20 17 13 10 7 4 2 0 0 0 0
570 580 21 17 14 11 7 5 2 0 0 0 0
580 590 21 18 14 11 8 5 3 0 0 0 0
590 600 21 18 15 11 8 5 3 0 0 0 0
600 620 22 19 15 12 9 6 3 1 0 0 0
620 640 23 19 16 13 9 6 4 1 0 0 0
640 660 24 20 17 14 10 7 5 2 0 0 0
660 680 25 21 18 14 11 8 5 3 0 0 0
680 700 25 22 18 15 12 8 6 3 1 0 0
700 720 26 23 19 16 13 9 6 4 1 0 0
720 740 27 23 20 17 13 10 7 4 2 0 0
740 760 28 24 21 18 14 11 8 5 3 0 0
760 780 29 25 22 18 15 12 8 6 3 1 0
(continued on next page)
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
12
SEMIMONTHLY Payroll Period
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
780 800 30 26 22 19 16 12 9 6 4 1 0
800 820 31 27 23 20 17 13 10 7 4 2 0
820 840 32 28 24 21 17 14 11 7 5 2 0
840 860 33 29 25 22 18 15 12 8 6 3 1
860 880 34 30 26 22 19 16 12 9 6 4 1
880 900 34 31 27 23 20 16 13 10 7 4 2
900 920 35 32 28 24 21 17 14 11 7 5 2
920 940 36 32 29 25 21 18 15 11 8 5 3
940 960 37 33 30 26 22 19 16 12 9 6 4
960 980 38 34 31 27 23 20 16 13 10 7 4
980 1000 39 35 31 28 24 20 17 14 10 7 5
1000 1020 40 36 32 29 25 21 18 15 11 8 5
1020 1040 41 37 33 29 26 22 19 15 12 9 6
1040 1060 42 38 34 30 27 23 20 16 13 10 7
1060 1080 44 39 35 31 28 24 20 17 14 10 7
1080 1100 45 40 36 32 28 25 21 18 14 11 8
1100 1120 46 41 37 33 29 26 22 19 15 12 9
1120 1140 47 42 38 34 30 26 23 19 16 13 9
1140 1160 48 43 39 35 31 27 24 20 17 14 10
1160 1180 50 45 40 36 32 28 25 21 18 14 11
1180 1200 51 46 41 37 33 29 25 22 18 15 12
1200 1220 52 47 42 38 34 30 26 23 19 16 13
1220 1240 53 48 43 38 35 31 27 23 20 17 13
1240 1260 54 49 44 39 36 32 28 24 21 18 14
1260 1280 56 51 46 41 37 33 29 25 22 18 15
1280 1300 57 52 47 42 37 34 30 26 22 19 16
1300 1320 58 53 48 43 38 35 31 27 23 20 17
1320 1340 59 54 49 44 39 35 32 28 24 21 17
1340 1360 60 55 50 45 40 36 33 29 25 22 18
1360 1380 62 57 52 47 42 37 34 30 26 22 19
1380 1480 65 60 55 50 45 40 36 32 29 25 21
1480 1580 71 66 61 56 51 46 41 37 33 29 26
1580 1680 78 72 67 62 57 52 47 42 38 34 30
1680 1780 84 79 73 68 63 58 53 48 43 38 35
1780 1880 91 85 80 75 69 64 59 54 49 44 39
1880 1980 97 92 86 81 76 70 65 60 55 50 45
1980 2080 104 98 93 88 82 77 71 66 61 56 51
2080 2180 110 105 99 94 89 83 78 72 67 62 57
2180 2280 117 111 106 101 95 90 84 79 73 68 63
2280 2380 123 118 112 107 102 96 91 85 80 75 69
2380 2480 130 124 119 114 108 103 97 92 86 81 76
2480 2580 136 131 125 120 115 109 104 98 93 88 82
2580 2680 143 137 132 127 121 116 110 105 99 94 89
$2680 and over See Tables for Percentage Method of Withholding
13
MONTHLY Payroll Period
17018050000000000
18019061000000000
19020061000000000
20021061000000000
21022061000000000
22023072000000000
23024072000000000
24025072000000000
25026083000000000
26027083000000000
27028083000000000
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30032094000000000
320340105000000000
340360116100000000
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400420127200000000
420440138300000000
440460149400000000
460480149400000000
4805001510500000000
5005201510500000000
5205401611610000000
5405601712720000000
5605801812720000000
5806001913830000000
6006201913830000000
6206402014940000000
64066021151050000000
66068022151050000000
68070023161161000000
70072023171161000000
72074024181272000000
74076025181383000000
76078026191383000000
78080027201494000000
80082027211494000000
820 840 28 22 15 10 5 0 0 0 0 0 0
(continued on next page)
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
14
MONTHLY Payroll Period
840 860 29 22 16 11 6 1 0 0 0 0 0
860 880 30 23 16 11 6 1 0 0 0 0 0
880 900 31 24 17 12 7 2 0 0 0 0 0
900 920 31 25 18 12 7 2 0 0 0 0 0
920 940 32 26 19 13 8 3 0 0 0 0 0
940 960 33 26 20 14 9 4 0 0 0 0 0
960 980 34 27 20 14 9 4 0 0 0 0 0
980 1000 35 28 21 15 10 5 0 0 0 0 0
1000 1020 35 29 22 15 10 5 0 0 0 0 0
1020 1040 36 30 23 16 11 6 1 0 0 0 0
1040 1060 37 30 24 17 12 7 2 0 0 0 0
1060 1080 38 31 24 18 12 7 2 0 0 0 0
1080 1100 39 32 25 19 13 8 3 0 0 0 0
1100 1140 40 33 26 20 14 9 4 0 0 0 0
1140 1180 41 35 28 21 15 10 5 0 0 0 0
1180 1220 43 36 30 23 16 11 6 1 0 0 0
1220 1260 45 38 31 25 18 12 7 2 0 0 0
1260 1300 46 40 33 26 20 13 8 3 0 0 0
1300 1340 48 41 34 28 21 15 10 5 0 0 0
1340 1380 50 43 36 29 23 16 11 6 1 0 0
1380 1420 52 44 38 31 24 18 12 7 2 0 0
1420 1460 54 46 39 33 26 19 13 8 3 0 0
1460 1500 55 48 41 34 28 21 14 9 4 0 0
1500 1540 57 50 42 36 29 22 16 11 6 1 0
1540 1580 59 51 44 37 31 24 17 12 7 2 0
1580 1620 61 53 46 39 32 26 19 13 8 3 0
1620 1660 63 55 48 41 34 27 21 14 9 4 0
1660 1700 64 57 49 42 36 29 22 16 10 5 0
1700 1740 66 59 51 44 37 30 24 17 12 7 2
1740 1780 68 60 53 45 39 32 25 19 13 8 3
1780 1820 70 62 55 47 40 34 27 20 14 9 4
1820 1860 72 64 57 49 42 35 29 22 15 10 5
1860 1900 73 66 58 51 44 37 30 24 17 11 6
1900 1940 75 68 60 53 45 38 32 25 18 13 8
1940 1980 77 69 62 54 47 40 33 27 20 14 9
1980 2020 79 71 64 56 49 42 35 28 22 15 10
2020 2060 81 73 66 58 51 43 37 30 23 17 11
2060 2100 84 75 67 60 52 45 38 32 25 18 12
2100 2140 86 77 69 62 54 47 40 33 26 20 14
2140 2180 88 78 71 63 56 48 41 35 28 21 15
(continued on next page)
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
15
MONTHLY Payroll Period
If the wages are- And the number of withholding allowances claimed is-
At But Less 0 1 2 3 4 5 6 7 8 9 10 or
Least Than The amount of income tax to be withheld is- more
2180 2220 91 81 73 65 58 50 43 36 30 23 16
2220 2260 93 83 75 67 60 52 45 38 31 25 18
2260 2300 96 86 76 69 61 54 46 40 33 26 20
2300 2340 98 88 78 71 63 56 48 41 34 28 21
2340 2380 100 90 80 72 65 57 50 43 36 29 23
2380 2420 103 93 83 74 67 59 52 44 38 31 24
2420 2460 105 95 85 76 69 61 54 46 39 33 26
2460 2500 108 98 88 78 70 63 55 48 41 34 28
2500 2540 110 100 90 80 72 65 57 50 42 36 29
2540 2580 112 102 92 82 74 66 59 51 44 37 31
2580 2620 115 105 95 85 76 68 61 53 46 39 32
2620 2660 117 107 97 87 78 70 63 55 48 41 34
2660 2700 120 110 100 90 80 72 64 57 49 42 36
2700 2740 122 112 102 92 82 74 66 59 51 44 37
2740 2780 124 114 104 94 84 75 68 60 53 45 39
2780 2820 127 117 107 97 87 77 70 62 55 47 40
2820 2860 129 119 109 99 89 79 72 64 57 49 42
2860 2900 132 122 112 102 92 82 73 66 58 51 44
2900 2940 134 124 114 104 94 84 75 68 60 53 45
2940 2980 136 126 116 106 96 86 77 69 62 54 47
2980 3080 141 131 121 111 101 91 81 73 65 58 50
3080 3180 147 137 127 117 107 97 87 77 70 62 55
3180 3280 154 143 133 123 113 103 93 83 74 67 59
3280 3380 160 149 139 129 119 109 99 89 79 71 64
3380 3480 167 156 145 135 125 115 105 95 85 76 68
3480 3580 173 162 152 141 131 121 111 101 91 81 73
3580 3680 180 169 158 147 137 127 117 107 97 87 77
3680 3780 186 175 165 154 143 133 123 113 103 93 83
3780 3880 193 182 171 160 149 139 129 119 109 99 89
3880 3980 199 188 178 167 156 145 135 125 115 105 95
3980 4080 206 195 184 173 162 152 141 131 121 111 101
4080 4180 212 201 191 180 169 158 147 137 127 117 107
4180 4280 219 208 197 186 175 165 154 143 133 123 113
4280 4380 225 214 204 193 182 171 160 149 139 129 119
4380 4480 232 221 210 199 188 178 167 156 145 135 125
4480 4580 238 227 217 206 195 184 173 162 152 141 131
4580 4680 245 234 223 212 201 191 180 169 158 147 137
4680 4780 251 240 230 219 208 197 186 175 165 154 143
4780 4880 258 247 236 225 214 204 193 182 171 160 149
4880 4980 264 253 243 232 221 210 199 188 178 167 156
4980 5080 271 260 249 238 227 217 206 195 184 173 162
5080 5180 277 266 256 245 234 223 212 201 191 180 169
5180 5280 284 273 262 251 240 230 219 208 197 186 175
$5280 and over See Tables for Percentage Method of Withholding
16
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 exemp-
tion 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
(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.
WEEKLY ............................................... $ 38.46
BIWEEKLY ........................................... $ 76.92
SEMIMONTHLY.................................... $ 83.33
MONTHLY ............................................ $ 166.67
ANNUAL................................................ $ 2,000.00
DAILY .................................................... $ 7.66
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
17
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
TWO EARNER/TWO OR MORE JOBS
TABLES FOR PERCENTAGE METHOD OF WITHHOLDING
Married filing jointly, both working/individual earning wages from two jobs
18
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
TWO EARNER/TWO OR MORE JOBS
TABLES FOR PERCENTAGE METHOD OF WITHHOLDING
Married filing jointly, both working/individual earning wages from two jobs
19
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
OPTIONAL ONE EARNER/ONE JOB
TABLES FOR PERCENTAGE METHOD OF WITHHOLDING
Single, head of household or married with nonemployed spouse
20
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
OPTIONAL ONE EARNER/ONE JOB
TABLES FOR PERCENTAGE METHOD OF WITHHOLDING
Single, head of household or married with nonemployed spouse
