How to Calculate Your State Withholding Tax
To calculate your State withholding tax, find your tax status as shown on your W-4 Form. Based on the number of withholding allowances claimed on your W-4 Form and the amount of wages, calculate the amount of taxes to withhold. If you participate in tax deferred retirement, pre-tax benefits (health insurance premium) or dependent care spending deductions, subtract those amounts from gross pay then:
- Refer to the pertinent Deductions Tables to determine your Standard and Estimated deductions amounts.
- Subtract your Standard and Estimated deduction amounts from gross pay.
- Calculate the withholding tax using the appropriate section below.
- Deduct the Personal Exemption Credit to determine Income Tax to be withheld. See the Personal Exemption Credit Table for details.
Effective 01/01/2018
Single Person, Dual Income Married or Married with Multiple Employers
Wages subject to tax | Income tax to be withheld |
---|---|
Not over $316.00 | $0.00 plus 1.10% of excess over $0 |
$316.00 to $750.00 | $3.48 plus 2.20% of excess over $316.00 |
$750.00 to $1,184.00 | $13.03 plus 4.40% of excess over $750.00 |
$1,184.00 to $1,642.00 | $32.13 plus 6.60% of excess over $1,184.00 |
$1,642.00 to $2,076.00 | $62.36 plus 8.80% of excess over $1,642.00 |
$2,076.00 to $10,606.00 | $100.55 plus 10.23% of excess over $2,076.00 |
$10,606.00 to $12,726.00 | $973.17 plus 11.33% of excess over $10,606.00 |
$12,726.00 to $21,210.00 | $1,213.37 plus 12.43% of excess over $12,726.00 |
$21,210.00 to $38,462.00 | $2,267.93 plus 13.53% of excess over $21,210.00 |
Over $38,462.00 | $4,602.13 plus 14.63% of excess over $38,462.00 |
Married Person
Wages subject to tax | Income tax to be withheld |
---|---|
Not over $632.00 | $0.00 plus 1.10% of excess over $0 |
$632.00 to $1,500.0.0 | $6.95 plus 2.20% of excess over $632.00 |
$1,500.0.0 to $2,368.00 | $25.05 plus 4.40% of excess over $1,500.0.0 |
$2,368.00 to $3,284.00 | $64.24 plus 6.60% of excess over $2,368.00 |
$3,284.00 to $4,152.00 | $124.70 plus 8.80% of excess over $3,284.00 |
$4,152.00 to $21,212.00 | $201.08 plus 10.23% of excess over $4,152.00 |
$21,212.00 to $25,452.00 | $1,946.32 plus 11.33% of excess over $21,212.00 |
$25,452.00 to $38,462.00 | $2,426.71 plus 12.43% of excess over $25,452.00 |
$38,462.00 to $42,420.00 | $4.043.85 plus 13.53% of excess over $38,462.00 |
Over $42,420.00 | $4,579.37 plus 14.63% of excess over $42,420.00 |
Head of Household
Wages subject to tax | Income tax to be withheld |
---|---|
Not over $632.00 | $0.00 plus 1.10% of excess over $0 |
$632.00 to $1,500.00 | $6.95 plus 2.20% of excess over $632.00 |
$1,500.00 to $1,934.00 | $26.05 plus 4.40% of excess over $1,500.00 |
$1,934.00 to $2,392.00 | $45.15 plus 6.60% of excess over $1,934.00 |
$2,392.00 to $2,826.00 | $75.38 plus 8.80% of excess over $2,392.00 |
$2,826.00 to $14,424.00 | $113.57 plus 10.23% of excess over $2,826.00 |
$14,424.00 to $17,308.00 | $1,300.05 plus 11.33% of excess over $14,424.00 |
$17,308.00 to $28,846.00 | $1,626.81 plus 12.43% of excess over $17,308.00 |
$28,846.00 to $38,462.00 | $3,060.98 plus 13.53% of excess over $28,846.00 |
Over $38,462.00 | $4,362.02 plus 14.63% of excess over $38,462.00 |