Massachusetts Circular M - Income Tax Withholding Tables Page 4
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14MASSACHUSETTS DEPARTMENT OF REVENUE
BIWEEKLY INCOME TAX WITHHOLDING TABLE, EFFECTIVE JANUARY 1, 2012
How to use the BIWEEKLY 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 $4.85 less than the amount shown in the tax column.
3. If employee (and/or spouse) is blind, withhold $4.44 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:
$3001$1 $300$
5.25% $12.00
$12.00
$12.00
$12.00
$12.00
$12.00
$12.00
$12.00
$12.00
$12.00
300
320
15.03
6.70
4.68
2.66
.64
.00
.00
.00
.00
.00
.00
320
340
16.00
7.67
5.65
3.63
1.61
.00
.00
.00
.00
.00
.00
340
360
16.97
8.64
6.62
4.60
2.58
.56
.00
.00
.00
.00
.00
360
380
17.94
9.61
7.59
5.57
3.55
1.53
.00
.00
.00
.00
.00
380
400
18.91
10.58
8.56
6.54
4.52
2.50
.48
.00
.00
.00
.00
400
420
19.88
11.55
9.53
7.51
5.49
3.47
1.45
.00
.00
.00
.00
420
440
20.85
12.52
10.50
8.48
6.46
4.44
2.42
.40
.00
.00
.00
440
460
21.82
13.49
11.47
9.45
7.43
5.41
3.39
1.37
.00
.00
.00
460
480
22.79
14.46
12.44
10.42
8.40
6.38
4.36
2.34
.32
.00
.00
480
500
23.76
15.43
13.41
11.39
9.37
7.35
5.33
3.31
1.29
.00
.00
500
520
24.73
16.40
14.38
12.36
10.34
8.32
6.30
4.28
2.26
.24
.00
520
540
25.70
17.37
15.35
13.33
11.31
9.29
7.27
5.25
3.23
1.21
.00
540
560
26.67
18.34
16.32
14.30
12.28
10.26
8.24
6.22
4.20
2.18
.16
560
580
27.64
19.31
17.29
15.27
13.25
11.23
9.21
7.19
5.17
3.15
1.13
580
600
28.61
20.28
18.26
16.24
14.22
12.20
10.18
8.16
6.14
4.12
2.10
600
620
29.58
21.25
19.23
17.21
15.19
13.17
11.15
9.13
7.11
5.09
3.07
620
640
30.54
22.22
20.20
18.18
16.16
14.14
12.12
10.10
8.08
6.06
4.04
640
660
31.51
23.19
21.17
19.15
17.13
15.11
13.09
11.07
9.05
7.03
5.01
660
680
32.48
24.15
22.14
20.12
18.10
16.08
14.06
12.04
10.02
8.00
5.98
680
700
33.45
25.12
23.11
21.09
19.07
17.05
15.03
13.01
10.99
8.97
6.95
700
720
34.42
26.09
24.07
22.06
20.04
18.02
16.00
13.98
11.96
9.94
7.92
720
740
35.39
27.06
25.04
23.03
21.01
18.99
16.97
14.95
12.93
10.91
8.89
740
760
36.36
28.03
26.01
24.00
21.98
19.96
17.94
15.92
13.90
11.88
9.86
760
780
37.33
29.00
26.98
24.96
22.95
20.93
18.91
16.89
14.87
12.85
10.83
780
800
38.30
29.97
27.95
25.93
23.92
21.90
19.88
17.86
15.84
13.82
11.80
800
820
39.27
30.94
28.92
26.90
24.88
22.87
20.85
18.83
16.81
14.79
12.77
820
840
40.24
31.91
29.89
27.87
25.85
23.84
21.82
19.80
17.78
15.76
13.74
840
860
41.21
32.88
30.86
28.84
26.82
24.80
22.79
20.77
18.75
16.73
14.71
860
880
42.18
33.85
31.83
29.81
27.79
25.77
23.76
21.74
19.72
17.70
15.68
880
900
43.15
34.82
32.80
30.78
28.76
26.74
24.73
22.71
20.69
18.67
16.65
900
920
44.12
35.79
33.77
31.75
29.73
27.71
25.69
23.68
21.66
19.64
17.62
920
940
45.09
36.76
34.74
32.72
30.70
28.68
26.66
24.65
22.63
20.61
18.59
940
960
46.06
37.73
35.71
33.69
31.67
29.65
27.63
25.61
23.60
21.58
19.56
960
980
47.03
38.70
36.68
34.66
32.64
30.62
28.60
26.58
24.57
22.55
20.53
980
1000
48.00
39.67
37.65
35.63
33.61
31.59
29.57
27.55
25.53
23.52
21.50
1000
1020
48.99
40.66
38.64
36.62
34.60
32.58
30.56
28.54
26.52
24.50
22.48
1020
1040
50.04
41.71
39.69
37.67
35.65
33.63
31.61
29.59
27.57
25.55
23.53
1040
1060
51.09
42.76
40.74
38.72
36.70
34.68
32.66
30.64
28.62
26.60
24.58
1060
1080
52.14
43.81
41.79
39.77
37.75
35.73
33.71
31.69
29.67
27.65
25.63
1080
1100
53.19
44.86
42.84
40.82
38.80
36.78
34.76
32.74
30.72
28.70
26.68
1100
1120
54.24
45.91
43.89
41.87
39.85
37.83
35.81
33.79
31.77
29.75
27.73
1120
1140
55.29
46.96
44.94
42.92
40.90
38.88
36.86
34.84
32.82
30.80
28.78
1140
1160
56.34
48.01
45.99
43.97
41.95
39.93
37.91
35.89
33.87
31.85
29.83
1160
1180
57.39
49.06
47.04
45.02
43.00
40.98
38.96
36.94
34.92
32.90
30.88
1180
1200
58.44
50.11
48.09
46.07
44.05
42.03
40.01
37.99
35.97
33.95
31.93
1200
1220
59.49
51.16
49.14
47.12
45.10
43.08
41.06
39.04
37.02
35.00
32.98
4
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