Massachusetts Circular M - Income Tax Withholding Tables Page 2
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14MASSACHUSETTS DEPARTMENT OF REVENUE
WEEKLY INCOME TAX WITHHOLDING TABLE, EFFECTIVE JANUARY 1, 2012
How to use the WEEKLY wage-bracket table method of Massachusetts income tax withholding:
1. A claimed spouse counts as “4” exemptions for Massachusetts income tax withholding purposes.
2. If employee is head of household, withhold $2.42 less than the amount shown in the tax column.
3. If employee (and/or spouse) is blind, withhold $2.22 less than amount shown in the tax column for each such person.
4. If employee has exemptions or wages not covered by the table, use the percentage method on page 12.
5. If employee claims that he/she is a full-time student whose annual income will not exceed $8,000, do not withhold Mass. income tax.
6. If employee claims that he/she is exempt under MSRRA and has filed Form M-4-MS, do not withhold Massachusetts income tax.
And the
And the number of withholding exemptions claimed is:
wages are:
At
But
0
1
2
3
4
5
6
7
8
9
10
least
less
than
The amount of Massachusetts income tax to be withheld shall be:
$151$
$150$
5.25% $10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
150
160
7.51
3.35
2.34
1.33
.32
.00
.00
.00
.00
.00
.00
160
170
8.00
3.84
2.83
1.82
.81
.00
.00
.00
.00
.00
.00
170
180
8.48
4.32
3.31
2.30
1.29
.28
.00
.00
.00
.00
.00
180
190
8.97
4.80
3.80
2.79
1.78
.77
.00
.00
.00
.00
.00
190
200
9.45
5.29
4.28
3.27
2.26
1.25
.24
.00
.00
.00
.00
200
210
9.94
5.77
4.76
3.76
2.75
1.74
.73
.00
.00
.00
.00
210
220
10.42
6.26
5.25
4.24
3.23
2.22
1.21
.20
.00
.00
.00
220
230
10.91
6.74
5.73
4.72
3.72
2.71
1.70
.69
.00
.00
.00
230
240
11.39
7.23
6.22
5.21
4.20
3.19
2.18
1.17
.16
.00
.00
240
250
11.88
7.71
6.70
5.69
4.69
3.68
2.67
1.66
.65
.00
.00
250
260
12.36
8.20
7.19
6.18
5.17
4.16
3.15
2.14
1.13
.12
.00
260
270
12.85
8.68
7.67
6.66
5.65
4.65
3.64
2.63
1.62
.61
.00
270
280
13.33
9.17
8.16
7.15
6.14
5.13
4.12
3.11
2.10
1.09
.08
280
290
13.82
9.65
8.64
7.63
6.62
5.61
4.61
3.60
2.59
1.58
.57
290
300
14.30
10.14
9.13
8.12
7.11
6.10
5.09
4.08
3.07
2.06
1.05
300
310
14.79
10.62
9.61
8.60
7.59
6.58
5.57
4.57
3.56
2.55
1.54
310
320
15.27
11.11
10.10
9.09
8.08
7.07
6.06
5.05
4.04
3.03
2.02
320
330
15.76
11.59
10.58
9.57
8.56
7.55
6.54
5.53
4.53
3.52
2.51
330
340
16.24
12.08
11.07
10.06
9.05
8.04
7.03
6.02
5.01
4.00
2.99
340
350
16.73
12.56
11.55
10.54
9.53
8.52
7.51
6.50
5.49
4.49
3.48
350
360
17.21
13.05
12.04
11.03
10.02
9.01
8.00
6.99
5.98
4.97
3.96
360
370
17.70
13.53
12.52
11.51
10.50
9.49
8.48
7.47
6.46
5.45
4.45
370
380
18.18
14.02
13.01
12.00
10.99
9.98
8.97
7.96
6.95
5.94
4.93
380
390
18.67
14.50
13.49
12.48
11.47
10.46
9.45
8.44
7.43
6.42
5.42
390
400
19.15
14.99
13.98
12.97
11.96
10.95
9.94
8.93
7.92
6.91
5.90
400
410
19.64
15.47
14.46
13.45
12.44
11.43
10.42
9.41
8.40
7.39
6.38
410
420
20.12
15.96
14.95
13.94
12.93
11.92
10.91
9.90
8.89
7.88
6.87
420
430
20.61
16.44
15.43
14.42
13.41
12.40
11.39
10.38
9.37
8.36
7.35
430
440
21.09
16.93
15.92
14.91
13.90
12.89
11.88
10.87
9.86
8.85
7.84
440
450
21.58
17.41
16.40
15.39
14.38
13.37
12.36
11.35
10.34
9.33
8.32
450
460
22.06
17.90
16.89
15.88
14.87
13.86
12.85
11.84
10.83
9.82
8.81
460
470
22.54
18.38
17.37
16.36
15.35
14.34
13.33
12.32
11.31
10.30
9.29
470
480
23.03
18.87
17.86
16.85
15.84
14.83
13.82
12.81
11.80
10.79
9.78
480
490
23.51
19.35
18.34
17.33
16.32
15.31
14.30
13.29
12.28
11.27
10.26
490
500
24.00
19.83
18.83
17.82
16.81
15.80
14.79
13.78
12.77
11.76
10.75
500
510
24.49
20.33
19.32
18.31
17.30
16.29
15.28
14.27
13.26
12.25
11.24
510
520
25.02
20.85
19.84
18.83
17.82
16.82
15.81
14.80
13.79
12.78
11.77
520
530
25.54
21.38
20.37
19.36
18.35
17.34
16.33
15.32
14.31
13.30
12.29
530
540
26.07
21.90
20.89
19.88
18.87
17.87
16.86
15.85
14.84
13.83
12.82
540
550
26.59
22.43
21.42
20.41
19.40
18.39
17.38
16.37
15.36
14.35
13.34
550
560
27.12
22.95
21.94
20.93
19.92
18.92
17.91
16.90
15.89
14.88
13.87
560
570
27.64
23.48
22.47
21.46
20.45
19.44
18.43
17.42
16.41
15.40
14.39
570
580
28.17
24.00
22.99
21.98
20.97
19.97
18.96
17.95
16.94
15.93
14.92
580
590
28.69
24.53
23.52
22.51
21.50
20.49
19.48
18.47
17.46
16.45
15.44
590
600
29.22
25.05
24.04
23.03
22.02
21.02
20.01
19.00
17.99
16.98
15.97
600
610
29.74
25.58
24.57
23.56
22.55
21.54
20.53
19.52
18.51
17.50
16.49
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