Withholding Tax Tables And Methods Form - City Of New York Page 22

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City of New York
T-38
Special Table for Deduction and Exemption Allowances
Applicable to Method II, Exact Calculation Method
Applicable to Dollar to Dollar Withholding Tables
for city of New York; see pages T-39 and T-40
for city of New York; see pages T-41 - T-44
Using the tables below, compute the total deduction and exemption allowance to subtract from wages.
Table A
Combined Deduction and Exemption Allowance (full year)
Using Payroll Type, Marital Status, and the Number of Exemptions, locate the combined deduction and exemption allowance
amount in the chart below and subtract that amount from wages, before using the exact calculation method (or dollar to
dollar withholding tables) to determine the amount to be withheld.
(Use Tables B and C below if more than 10 exemptions are claimed.)
Number of Exemptions
Payroll
Marital
Type
Status
0
1
2
3
4
5
6
7
8
9
10
Daily or
Single
$19.25
$23.10
$26.95
$30.80
$34.65
$38.50
$42.35
$46.20
$50.05
$53.90
$57.75
Miscellaneous
Married
21.15
25.00
28.85
32.70
36.55
40.40
44.25
48.10
51.95
55.80
59.65
Weekly
Single
96.15
115.40
134.65
153.90
173.15
192.40
211.65
230.90
250.15
269.40
288.65
Married
105.75
125.00
144.25
163.50
182.75
202.00
221.25
240.50
259.75
279.00
298.25
Biweekly
Single
192.30
230.80
269.30
307.80
346.30
384.80
423.30
461.80
500.30
538.80
577.30
Married
211.50
250.00
288.50
327.00
365.50
404.00
442.50
481.00
519.50
558.00
596.50
Semimonthly
Single
208.35
250.00
291.65
333.30
374.95
416.60
458.25
499.90
541.55
583.20
624.85
Married
229.15
270.80
312.45
354.10
395.75
437.40
479.05
520.70
562.35
604.00
645.65
Monthly
Single
416.70
500.00
583.30
666.60
749.90
833.20
916.50
999.80
1,083.10
1,166.40
1,249.70
Married
458.30
541.60
624.90
708.20
791.50
874.80
958.10
1,041.40
1,124.70
1,208.00
1,291.30
Annual
Single
5,000
6,000
7,000
8,000
9,000
10,000
11,000
12,000
13,000
14,000
15,000
Married
5,500
6,500
7,500
8,500
9,500
10,500
11,500
12,500
13,500
14,500
15,500
Table B
Table C
Table D
Adjustment for Difference Between Federal*
Deduction Allowance
Exemption Allowance
and New York Exemption Allowances
Use payroll period and marital
Based on a full year
status of employee to find the
exemption of $1,000.
For employers who elect to use the federal exemption amounts*
deduction allowance. Then
in computing wages after exemptions, the following adjustments
see Table C.
Multiply the number of
correct for the difference between the federal exemption of
exemptions claimed by the
$2,750* and the New York State exemption of $1,000 according
Payroll
Marital
Deduction
applicable amount from the
to the particular payroll period.
table below and add the
Period
Status
Amount
Daily or
To correct for the lower New York State exemption allowances:
Single
$19.25
result to the deduction
Miscellaneous
Married
21.15
amount from Table B.
Multiply the amount below for one exemption by the number
Weekly
Single
96.15
of exemptions claimed. Add the product to the federally
Married
105.75
computed wages after exemptions.
Biweekly
Single
192.30
Payroll
Value of one
Adjustment for each
Married
211.50
Period
exemption
Payroll Period
federal exemption
Daily/miscellaneous
Semi-
Single
208.35
$3.85
Daily/miscellaneous
$6.75
monthly
Married
229.15
Weekly
19.25
Weekly
33.65
Monthly
Single
416.70
Biweekly
38.50
Biweekly
67.30
Married
458.30
Semimonthly
41.65
Semimonthly
72.90
Annual
Single
5,000.00
Monthly
83.30
Monthly
145.80
Married
5,500.00
Annual
1,000.00
Quarterly
437.50
875.00
Semiannual
1,750.00
Annual
* The adjustments in Table D are based on the 1999 federal exemption amount of $2,750. The federal exemption amount may be adjusted for
inflation as prescribed by the Internal Revenue Code. For an annual payroll period, the adjustment for each federal exemption should be
changed by subtracting $1,000 from the current federal exemption amount. Other payroll periods should be recalculated accordingly.

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