Massachusetts Circular M - Income Tax Withholding Tables Page 7
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14Massachusetts SEMIMONTHLY payroll period, effective January 1, 2012 (cont’d.)
If the payroll period with respect to an employee is SEMIMONTHLY
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:
1240
1260
61.25
52.23
50.04
47.85
45.66
43.48
41.29
39.10
36.91
34.73
32.54
1260
1280
62.30
53.28
51.09
48.90
46.71
44.53
42.34
40.15
37.96
35.78
33.59
1280
1300
63.35
54.33
52.14
49.95
47.76
45.58
43.39
41.20
39.01
36.83
34.64
1300
1320
64.40
55.38
53.19
51.00
48.81
46.63
44.44
42.25
40.06
37.88
35.69
1320
1340
65.45
56.43
54.24
52.05
49.86
47.68
45.49
43.30
41.11
38.93
36.74
1340
1360
66.50
57.48
55.29
53.10
50.91
48.73
46.54
44.35
42.16
39.98
37.79
1360
1380
67.55
58.53
56.34
54.15
51.96
49.78
47.59
45.40
43.21
41.03
38.84
1380
1400
68.60
59.58
57.39
55.20
53.01
50.83
48.64
46.45
44.26
42.08
39.89
1400
1420
69.65
60.63
58.44
56.25
54.06
51.88
49.69
47.50
45.31
43.13
40.94
1420
1440
70.70
61.68
59.49
57.30
55.11
52.93
50.74
48.55
46.36
44.18
41.99
1440
1460
71.75
62.73
60.54
58.35
56.16
53.98
51.79
49.60
47.41
45.23
43.04
1460
1480
72.80
63.78
61.59
59.40
57.21
55.03
52.84
50.65
48.46
46.28
44.09
1480
1500
73.85
64.83
62.64
60.45
58.26
56.08
53.89
51.70
49.51
47.33
45.14
1500
1520
74.90
65.88
63.69
61.50
59.31
57.13
54.94
52.75
50.56
48.38
46.19
1520
1540
75.95
66.93
64.74
62.55
60.36
58.18
55.99
53.80
51.61
49.43
47.24
1540
1560
77.00
67.98
65.79
63.60
61.41
59.23
57.04
54.85
52.66
50.48
48.29
1560
1580
78.05
69.03
66.84
64.65
62.46
60.28
58.09
55.90
53.71
51.53
49.34
1580
1600
79.10
70.08
67.89
65.70
63.51
61.33
59.14
56.95
54.76
52.58
50.39
1600
1620
80.15
71.13
68.94
66.75
64.56
62.38
60.19
58.00
55.81
53.63
51.44
1620
1640
81.20
72.18
69.99
67.80
65.61
63.43
61.24
59.05
56.86
54.68
52.49
1640
1660
82.25
73.23
71.04
68.85
66.66
64.48
62.29
60.10
57.91
55.73
53.54
1660
1680
83.30
74.28
72.09
69.90
67.71
65.53
63.34
61.15
58.96
56.78
54.59
1680
1700
84.35
75.33
73.14
70.95
68.76
66.58
64.39
62.20
60.01
57.83
55.64
1700
1720
85.40
76.38
74.19
72.00
69.81
67.63
65.44
63.25
61.06
58.88
56.69
1720
1740
86.45
77.43
75.24
73.05
70.86
68.68
66.49
64.30
62.11
59.93
57.74
1740
1760
87.50
78.48
76.29
74.10
71.91
69.73
67.54
65.35
63.16
60.98
58.79
1760
1780
88.55
79.53
77.34
75.15
72.96
70.78
68.59
66.40
64.21
62.03
59.84
1780
1800
89.60
80.58
78.39
76.20
74.01
71.83
69.64
67.45
65.26
63.08
60.89
1800
1820
90.65
81.63
79.44
77.25
75.06
72.88
70.69
68.50
66.31
64.13
61.94
1820
1840
91.70
82.68
80.49
78.30
76.11
73.93
71.74
69.55
67.36
65.18
62.99
1840
1860
92.75
83.73
81.54
79.35
77.16
74.98
72.79
70.60
68.41
66.23
64.04
1860
1880
93.80
84.78
82.59
80.40
78.21
76.03
73.84
71.65
69.46
67.28
65.09
1880
1900
94.85
85.83
83.64
81.45
79.26
77.08
74.89
72.70
70.51
68.33
66.14
1900
1920
95.90
86.88
84.69
82.50
80.31
78.13
75.94
73.75
71.56
69.38
67.19
1920
1940
96.95
87.93
85.74
83.55
81.36
79.18
76.99
74.80
72.61
70.43
68.24
1940
1960
98.00
88.98
86.79
84.60
82.41
80.23
78.04
75.85
73.66
71.48
69.29
1960
1980
99.05
90.03
87.84
85.65
83.46
81.28
79.09
76.90
74.71
72.53
70.34
1980
2000
100.10
91.08
88.89
86.70
84.51
82.33
80.14
77.95
75.76
73.58
71.39
2000
2020
101.15
92.13
89.94
87.75
85.56
83.38
81.19
79.00
76.81
74.63
72.44
2020
2040
102.20
93.18
90.99
88.80
86.61
84.43
82.24
80.05
77.86
75.68
73.49
2040
2060
103.25
94.23
92.04
89.85
87.66
85.48
83.29
81.10
78.91
76.73
74.54
2060
2080
104.30
95.28
93.09
90.90
88.71
86.53
84.34
82.15
79.96
77.78
75.59
2080
2100
105.35
96.33
94.14
91.95
89.76
87.58
85.39
83.20
81.01
78.83
76.64
2100
2120
106.40
97.38
95.19
93.00
90.81
88.63
86.44
84.25
82.06
79.88
77.69
2120
2140
107.45
98.43
96.24
94.05
91.86
89.68
87.49
85.30
83.11
80.93
78.74
2140
2160
108.50
99.48
97.29
95.10
92.91
90.73
88.54
86.35
84.16
81.98
79.79
2160
2180
109.55
100.53
98.34
96.15
93.96
91.78
89.59
87.40
85.21
83.03
80.84
2180
2200
110.60
101.58
99.39
97.20
95.01
92.83
90.64
88.45
86.26
84.08
81.89
2200
2220
111.65
102.63
100.44
98.25
96.06
93.88
91.69
89.50
87.31
85.13
82.94
2220
2240
112.70
103.68
101.49
99.30
97.11
94.93
92.74
90.55
88.36
86.18
83.99
2240
2260
113.75
104.73
102.54
100.35
98.16
95.98
93.79
91.60
89.41
87.23
85.04
2260
2280
114.80
105.78
103.59
101.40
99.21
97.03
94.84
92.65
90.46
88.28
86.09
2280
2300
115.85
106.83
104.64
102.45
100.26
98.08
95.89
93.70
91.51
89.33
87.14
2300
2320
116.90
107.88
105.69
103.50
101.31
99.13
96.94
94.75
92.56
90.38
88.19
2320
2340
117.95
108.93
106.74
104.55
102.36
100.18
97.99
95.80
93.61
91.43
89.24
2340
2360
119.00
109.98
107.79
105.60
103.41
101.23
99.04
96.85
94.66
92.48
90.29
7
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