Massachusetts Circular M - Income Tax Withholding Tables Page 8
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14MASSACHUSETTS DEPARTMENT OF REVENUE
MONTHLY INCOME TAX WITHHOLDING TABLE, EFFECTIVE JANUARY 1, 2012
How to use the MONTHLY 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 $10.50 less than the amount shown in the tax column.
3. If employee (and/or spouse) is blind, withhold $9.63 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:
$64416 $66406
5.25% $225.00
$225.00
$225.00
$225.00
$225.00
$225.00
$225.00
$225.00
$225.00
$225.00
640
680
32.00
13.95
9.58
5.20
.83
.00
.00
.00
.00
.00
.00
680
720
33.94
15.89
11.52
7.14
2.77
.00
.00
.00
.00
.00
.00
720
760
35.88
17.83
13.46
9.08
4.71
.33
.00
.00
.00
.00
.00
760
800
37.82
19.77
15.40
11.02
6.65
2.27
.00
.00
.00
.00
.00
800
840
39.76
21.71
17.33
12.96
8.58
4.21
.00
.00
.00
.00
.00
840
880
41.70
23.65
19.27
14.90
10.52
6.15
1.77
.00
.00
.00
.00
880
920
43.64
25.59
21.21
16.84
12.46
8.09
3.71
.00
.00
.00
.00
920
960
45.57
27.53
23.15
18.78
14.40
10.03
5.65
1.28
.00
.00
.00
960
1000
47.51
29.47
25.09
20.72
16.34
11.97
7.59
3.22
.00
.00
.00
1000
1040
49.45
31.41
27.03
22.66
18.28
13.91
9.53
5.16
.78
.00
.00
1040
1080
51.39
33.35
28.97
24.60
20.22
15.85
11.47
7.10
2.72
.00
.00
1080
1120
53.33
35.29
30.91
26.54
22.16
17.79
13.41
9.04
4.66
.29
.00
1120
1160
55.27
37.22
32.85
28.47
24.10
19.72
15.35
10.97
6.60
2.22
.00
1160
1200
57.21
39.16
34.79
30.41
26.04
21.66
17.29
12.91
8.54
4.16
.00
1200
1240
59.15
41.10
36.73
32.35
27.98
23.60
19.23
14.85
10.48
6.10
1.73
1240
1280
61.09
43.04
38.67
34.29
29.92
25.54
21.17
16.79
12.42
8.04
3.67
1280
1320
63.03
44.98
40.61
36.23
31.86
27.48
23.11
18.73
14.36
9.98
5.61
1320
1360
64.97
46.92
42.55
38.17
33.80
29.42
25.05
20.67
16.30
11.92
7.55
1360
1400
66.91
48.86
44.49
40.11
35.74
31.36
26.99
22.61
18.24
13.86
9.49
1400
1440
68.85
50.80
46.43
42.05
37.68
33.30
28.93
24.55
20.18
15.80
11.43
1440
1480
70.79
52.74
48.36
43.99
39.61
35.24
30.86
26.49
22.11
17.74
13.36
1480
1520
72.73
54.68
50.30
45.93
41.55
37.18
32.80
28.43
24.05
19.68
15.30
1520
1560
74.66
56.62
52.24
47.87
43.49
39.12
34.74
30.37
25.99
21.62
17.24
1560
1600
76.60
58.56
54.18
49.81
45.43
41.06
36.68
32.31
27.93
23.56
19.18
1600
1640
78.54
60.50
56.12
51.75
47.37
43.00
38.62
34.25
29.87
25.50
21.12
1640
1680
80.48
62.44
58.06
53.69
49.31
44.94
40.56
36.19
31.81
27.44
23.06
1680
1720
82.42
64.38
60.00
55.63
51.25
46.88
42.50
38.13
33.75
29.38
25.00
1720
1760
84.36
66.31
61.94
57.56
53.19
48.81
44.44
40.06
35.69
31.31
26.94
1760
1800
86.30
68.25
63.88
59.50
55.13
50.75
46.38
42.00
37.63
33.25
28.88
1800
1840
88.24
70.19
65.82
61.44
57.07
52.69
48.32
43.94
39.57
35.19
30.82
1840
1880
90.18
72.13
67.76
63.38
59.01
54.63
50.26
45.88
41.51
37.13
32.76
1880
1920
92.12
74.07
69.70
65.32
60.95
56.57
52.20
47.82
43.45
39.07
34.70
1920
1960
94.06
76.01
71.64
67.26
62.89
58.51
54.14
49.76
45.39
41.01
36.64
1960
2000
96.00
77.95
73.58
69.20
64.83
60.45
56.08
51.70
47.33
42.95
38.58
2000
2040
97.94
79.89
75.52
71.14
66.77
62.39
58.02
53.64
49.27
44.89
40.52
2040
2080
99.88
81.83
77.45
73.08
68.70
64.33
59.95
55.58
51.20
46.83
42.45
2080
2120
101.82
83.77
79.39
75.02
70.64
66.27
61.89
57.52
53.14
48.77
44.39
2120
2160
103.76
85.71
81.33
76.96
72.58
68.21
63.83
59.46
55.08
50.71
46.33
2160
2200
105.70
87.65
83.28
78.90
74.53
70.15
65.78
61.40
57.03
52.65
48.28
2200
2240
107.80
89.75
85.38
81.00
76.63
72.25
67.88
63.50
59.13
54.75
50.38
2240
2280
109.90
91.85
87.48
83.10
78.73
74.35
69.98
65.60
61.23
56.85
52.48
2280
2320
112.00
93.95
89.58
85.20
80.83
76.45
72.08
67.70
63.33
58.95
54.58
2320
2360
114.10
96.05
91.68
87.30
82.93
78.55
74.18
69.80
65.43
61.05
56.68
2360
2400
116.20
98.15
93.78
89.40
85.03
80.65
76.28
71.90
67.53
63.15
58.78
2400
2440
118.30
100.25
95.88
91.50
87.13
82.75
78.38
74.00
69.63
65.25
60.88
2440
2480
120.40
102.35
97.98
93.60
89.23
84.85
80.48
76.10
71.73
67.35
62.98
8
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