Form 150-206-677 - Withholding Tax Percentage Formula

Annual formula: BASE = wages – federal tax withheld (not to exceed $3,000)

Single with less than 3 allowances

All married, or single with 3 or more allowances

If BASE is:

But

Not

Over

0–

1090 WH =

0.00

0 –

2860 WH =

0.00

0.00 + [.07 × (BASE – 1090)] – (90 × Allowances)

0.00 + [.07 × (BASE – 2860)] – (90 × Allowances)

1091–

6800 WH =

2861– 13000 WH =

WH = 400.00 + [.09 × (BASE – 6800)] – (90 × Allowances)

WH = 710.00 + [.09 × (BASE – 13000)] – (90 × Allowances)

6801–

13001–

Monthly formula: BASE = wages – federal tax withhold (not to exceed $250)

Single with less than 3 allowances

All married, or single with 3 or more allowances

If BASE is:

But

Not

Over

0–

91 WH =

0.00

0–

238 WH =

0.00

[.07 × (BASE – 91)] – (7.50 × Allowances)

0.00 + [.07 × (BASE – 238)] – (7.50 × Allowances)

92–

567 WH =

0.00 +

239–

1083 WH =

33.00 + [.09 × (BASE – 567)] – (7.50 × Allowances)

59.00 + [.09 × (BASE – 1083)] – (7.50 × Allowances)

568–

WH =

1084–

WH =

Twice a month formula: BASE = wages – federal tax withheld (not to exceed $125)

Single with less than 3 allowances

All married, or single with 3 or more allowances

If BASE is:

But

Not

Over

0–

45 WH =

0.00

0–

119 WH =

0.00

[.07 × (BASE – 45)] – (3.75 × Allowances)

0.00 + [.07 × (BASE – 119)] – (3.75 × Allowances)

46–

283 WH =

0.00 +

120–

542 WH =

17.00 + [.09 × (BASE – 283)] – (3.75 × Allowances)

30.00 + [.09 × (BASE – 542)] – (3.75 × Allowances)

284–

WH =

543–

WH =

Every two week formula: BASE = wages – federal tax withheld (not to exceed $115)

Single with less than 3 allowances

All married, or single with 3 or more allowances

If BASE is:

But

Not

Over

0–

42 WH =

0.00

0–

110 WH =

0.00

[.07 × (BASE – 42)] – (3.50 × Allowances)

0.00 + [.07 × (BASE – 110)] – (3.50 × Allowances)

43–

262 WH =

0.00 +

111–

500 WH =

15.00 + [.09 × (BASE – 262)] – (3.50 × Allowances)

27.00 + [.09 × (BASE – 500)] – (3.50 × Allowances)

263–

WH =

501–

WH =

Weekly formula: BASE = wages – federal tax withheld (not to exceed $58)

Single with less than 3 allowances

All married, or single with 3 or more allowances

If BASE is:

But

Not

Over

0–

21 WH =

0.00

0–

55 WH =

0.00

[.07 × (BASE – 21)] – (1.75 × Allowances)

[.07 × (BASE – 55)] – (1.75 × Allowances)

22–

131 WH =

0.00 +

56–

250 WH =

0.00 +

8.00 + [.09 × (BASE – 131)] – (1.75 × Allowances)

14.00 + [.09 × (BASE – 250)] – (1.75 × Allowances)

132–

WH =

251–

WH =

Daily formula: BASE = wages – federal tax withheld (not to exceed $12)

Single with less than 3 allowances

All married, or single with 3 or more allowances

If BASE is:

But

Not

Over

0–

4 WH =

0.00

0–

11 WH =

0.00

[.07 × (BASE – 4)] – (0.35 × Allowances)

[.07 × (BASE – 11)] – (0.35 × Allowances)

5–

26 WH =

0.00 +

12–

50 WH =

0.00 +

[.09 × (BASE – 26)] – (0.35 × Allowances)

[.09 × (BASE – 50)] – (0.35 × Allowances)

27–

WH =

1.50 +

51–

WH =

3.00 +

Form 150-206-677 - Withholding Tax Percentage Formula - 1998 Page 2

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