Calculating State Withholding Tax – 2016

2018 rates

Table 1 - Low-Income Exemption Table

(Payment below these amounts not subject to withholding)
Payroll Period Single, Dual Income Married Allowances on Form W-4 "0" or "1" Allowances on Form W-4 "2" or More Unmarried Head of Household
*Biweekly $540 $540 $1,081 $1,081
*Monthly $1,171 $1,171 $2,341 $2,341
Applied only to employees claiming additional withholding allowances for unusually large itemized deductions

Table 2 - Estimated Deduction Table

Additional Witholding Allowances Biweekly Payroll Period Monthly Payroll Period
1 $38 $83
2 $77 $167
3 $115 $250
4 $154 $333
5 $192 $417
6 $231 $500
7 $269 $583
8 $308 $667
9 $346 $750
10* $385 $833
+ Number of additional withholding allowances for estimated deductions claimed on Form DE-4 or W4.
* If the number of additional withholding allowances for itemized deductions claimed is greater than 10, multiply the amount shown for one additional withholding allowance by the number claimed.

Table 3 - Standard Deduction Table

(ALLOWANCE FOR STANDARD DEDUCTIONS)
Payroll Period Single, Dual Income Married Allowances on Form W-4 "0" or "1" Allowances on Form W-4 "2" or More Unmarried Head of Household
*Biweekly $163 $163 $326 $326
*Monthly $353 $353 $706 $706

Table 4 - Personal Exemption Credit Table

Payroll Period Marital Status 0 1 2 3 4 5 6 7 8 9 10 or More++
Biweekly Single  $   -    $        4.82  $  9.65  $14.47  $19.29 $24.12  $28.94  $33.76  $38.58  $43.41  $  48.23
  Other**  $   -   $ 4.82  $  9.65  $14.47  $19.29 $24.12 $28.94 $33.76 $38.58 $43.41 $48.23
Monthly Single  $   -   $10.45 $20.90 $31.35 $41.80 $52.25 $62.70 $73.15 $83.60 $94.05 $104.50
  Other**  $   -   $10.45 $20.90 $31.35 $41.80 $52.25 $62.70 $73.15 $83.60 $94.05 $104.50
** Married or Unmarried Head of Household
++ If the number of allowances claimed exceeds 10, you may determine the amount of tax credit to be allowed by multiplying the amount for one allowance by the total number of allowances. For example, the amount of tax credit for a married taxpayer with 15 allowances as determined on Form DE-4 or W-4, on a monthly payroll period would be $9.99 x 15 or $149.85.** Married or Unmarried Head of Household