Nys-50-T-Nyc - York City Withholding Tax Tables And Methods - 2017 Page 26
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32New York City
Married
Method II
Exact Calculation Method
Page 26 of 32 NYS-50-T-NYC (7/17)
Table II - A
Weekly Payroll
Table II - D
Monthly Payroll
If the amount of net
If the amount of net
wages (after subtracting
wages (after subtracting
Add the result
deductions and
Add the result
deductions and
Subtract
Multiply the
to Column 5
exemptions) is:
exemptions) is:
Subtract
Multiply the
to Column 5
Column 3
result by
amount.
Column 3
result by
amount.
L
L
At
But less
amount from
Column 4
Withhold the
At
But less
amount from
Column 4
Withhold the
i
i
Least
than
net wages
amount
resulting sum
Least
than
net wages
amount
resulting sum
n
n
e
e
Column 1
Column 2
Column 3
Column 4
Column 5
Column 1
Column 2
Column 3
Column 4
Column 5
1
1
$0
$154
$0
0.0225
$0
$0
$667
$0
0.0225
$0
2
2
154
167
154
0.0300
3.46
667
725
667
0.0300
15.00
3
3
167
288
167
0.0345
3.87
725
1,250
725
0.0345
16.75
4
4
288
481
288
0.0415
8.04
1,250
2,083
1,250
0.0415
34.83
5
5
481
1,154
481
0.0435
16.02
2,083
5,000
2,083
0.0435
69.42
6
6
1,154
9,615
1,154
0.0445
45.31
5,000
41,667
5,000
0.0445
196.33
7
7
9,615 ...................
9,615
0.0425
400.54
41,667 .......................
41,667
0.0425
1,735.67
Table II - E
Daily Payroll
Table II - B
Biweekly Payroll
If the amount of net
If the amount of net
wages (after subtracting
wages (after subtracting
Add the result
Add the result
deductions and
deductions and
Subtract
Multiply the
to Column 5
Subtract
Multiply the
to Column 5
exemptions) is:
exemptions) is:
Column 3
result by
amount.
Column 3
result by
amount.
L
L
amount from
Column 4
Withhold the
At
But less
amount from
Column 4
Withhold the
At
But less
i
i
Least
than
net wages
amount
resulting sum
Least
than
net wages
amount
resulting sum
n
n
e
e
Column 1
Column 2
Column 3
Column 4
Column 5
Column 1
Column 2
Column 3
Column 4
Column 5
1
1
$0
$308
$0
0.0225
$0
$0.00
$31.00
$0.00
0.0225
$0
2
2
308
334
308
0.0300
6.92
31.00
33.50
31.00
0.0300
0.69
3
3
334
577
334
0.0345
7.73
33.50
57.50
33.50
0.0345
0.77
4
4
577
962
577
0.0415
16.08
57.50
96.00
57.50
0.0415
1.61
5
5
962
2,308
962
0.0435
32.04
96.00
231.00
96.00
0.0435
3.20
6
6
2,308
19,231
2,308
0.0445
90.62
231.00
1,923.00
231.00
0.0445
9.06
7
7
19,231 ...................
19,231
0.0425
801.08
1,923.00 .......................
1,923.00
0.0425
80.11
Table II - C
Semimonthly Payroll
Annual Tax Rate Schedule
If the amount of net
If annual wages (after
wages (after subtracting
subtracting deductions
Subtract
Add the result
deductions and
and exemptions) are:
Column 3
Add the result to
Subtract
Multiply the
to Column 5
exemptions) is:
amount from
Multiply the Column 5 amount.
Column 3
result by
amount.
taxable portion
result by
The resulting sum
L
L
amount from
Column 4
Withhold the
At
But less
At
But less
of annualized
Column 4
is the annualized
i
i
Least
than
net wages
amount
resulting sum
Least
than
n
n
pay
amount
tax.
e
e
Column 1
Column 2
Column 3
Column 4
Column 5
Column 1
Column 2
Column 3
Column 4
Column 5
1
$0
$333
$0
0.0225
$0
1
$0
$8,000
$0
0.0225
$0
2
333
362
333
0.0300
7.50
2
8,000
8,700
8,000
0.0300
180.00
3
3
362
625
362
0.0345
8.38
8,700
15,000
8,700
0.0345
201.00
4
4
625
1,042
625
0.0415
17.42
15,000
25,000
15,000
0.0415
418.00
5
5
1,042
2,500
1,042
0.0435
34.71
25,000
60,000
25,000
0.0435
833.00
6
6
2,500
20,833
2,500
0.0445
98.17
60,000
500,000
60,000
0.0445
2,356.00
7
20,833 ...................
20,833
0.0425
867.83
7
500,000 .......................
500,000
0.0425
20,828.00
Note: Figures on line 7 of Column 5 reflect the elimination of the School Tax Reduction (STAR) Program rate reduction benefit for tax rates on wages
below $500,000 enacted April 2015.
Steps for computing the amount of tax to be withheld:
Step 1 If the number of exemptions claimed is ten or fewer, look up the total exemption and deduction amount in Table A on page 24,
according to the payroll period and marital status claimed. (If there are more than 10 exemptions, multiply the number by the
exemption amount in Table C on page 24 and add it to the deduction amount from Table B.) Subtract the total exemption and
deduction amount from the wages to get net wages.
For weekly payroll periods, if the amount of net wages is $1,200 or less, you may use the simplified Dollar to Dollar Withholding
Table beginning on page 28 to find the amount to withhold. Otherwise, continue with Step 2.
Step 2 Locate the table on this page for the appropriate payroll period. Find the line on which the net wages fall between the amounts in
Columns 1 and 2.
Step 3 Following across on the line you found in Step 2, subtract the amount in Column 3 from the net wages.
Step 4 Following across the same line, multiply the result from Step 3 by the amount in Column 4.
Step 5 Following across on the same line, add the result from Step 4 to the amount in Column 5. The resulting sum is the amount to
withhold from wages.
See page 27 for withholding calculation examples using Method II.
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