Form Mo W-4 - Employee'S Withholding Allowance Certificate Page 15
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272011 MISSOURI WITHHOLDING TAX FORMULA
Note: The maximum federal income tax deduction
STEP 1—USING ANNUAL AMOUNTS
for a married filer, spouse not working, is $10,000. If
(Refer to Federal Publication 15 for questions con cerning
the spouse is working, the maximum limit should be
gross taxable income or federal withholding tax.)
calculated using $5,000.
1. GROSS INCOME — Determine the employee’s total
Determine if the spouse is working by the check boxes
wages for the payroll period. Multiply this amount by
on Form MO W‑4, Line 2.
the number of payroll periods you have in a year. The
5. MISSOURI TAXABLE INCOME — Subtract the total
result is the employee’s annual wage. (Multiply by: 260
annual amounts of numbers 2, 3, and 4 from the total
if you pay daily, 52 if you pay weekly, 26 if you pay
annual gross income of number 1. The result is the
bi‑weekly, 24 if you pay semi‑monthly, or 12 if you pay
employee’s Missouri taxable income.
monthly.)
Note: If the employee has supplemental or overtime
pay, see the withholding procedures outlined below.
STEP 2
2. STANDARDDEDUCTION—Annualamountis:$5,800
1. MISSOURIWITHHOLDINGTAX—Multiplytheemploy‑
if employee is single, $5,800 if employee is married
ee’s Missouri taxable income by the applicable annual
and spouse works, $11,600 if employee is married and
payroll period rate. Begin at the lowest rate and accu‑
spouse does not work (this is determined by the check
mulate the total withholding amount for each rate. The
box on Form MO W‑4, Line 2, and is not a separate filing
result is the employee’s annual Missouri withholding
status), $8,500 if em ployee’s filing status is Head of
tax.
Household.
2. MISSOURIWITHHOLDINGTAXPERPAYROLLPERIOD
3. MO W‑4 ALLOWANCES — Annual amount is: $2,100
— Divide the employee’s annual Missouri withholding
for the first allowance and $1,200 for each additional
amount by: 260 if you pay daily, 52 if you pay weekly,
allowance if employee is single or married and spouse
26 if you pay bi‑weekly, 24 if you pay semi‑monthly,
works, $2,100 for the first allowance, $2,100 for the
12 if you pay monthly. The result is the employee’s
second allowance (for the non‑working spouse) and
Missouri withholding tax per pay period.
$1,200 for each additional allowance if the employee
is married and spouse does not work; $3,500 for the
ROUNDINGONMISSOURIWITHHOLDINGREPORTS.You
first allowance and $1,200 for each additional allow‑
must round the amounts that you withhold from your
ance thereafter if the employee’s filing status is Head
employees to the nearest whole dollar.
of Household.
4. FEDERAL WITHHOLDING — Determine the amount of
Visit to access
the employee’s total federal income tax withheld for
our online withholding tax calculator.
the payroll period. Multiply this amount by the number
of payroll periods you have in a year. The result is the
employee’s annual federal income tax withheld. An indi-
vidual’s federal income tax deduction is limited to $5,000
($10,000 if a combined return). These limitations should
be applied on an aggregate basis. (Multiply by: 260 if you
pay daily, 52 if you pay weekly, 26 if you pay bi‑weekly, 24
if you pay semi‑monthly, or 12 if you pay monthly.)
Supplemental Pay Withholding
If the employee has supplemental or overtime pay, and the payment is included with normal wages, apply the
withholding formula to the total payment as if it was a regular payroll wage payment.
If the employee has supplemental or overtime pay and the overtime wages are paid separately from regular
wages, you may withhold based upon one of the following two methods.
• Withhold a flat percentage rate of 6 percent of the supplemental wages; or
• Add the supplemental wages to the regular wages paid for the payroll period and apply the withholding
formula to the total amount as if it was a regular payroll wage payment. Then subtract the tax already with‑
held from the regular wage payment and withhold the remaining tax from the supplemental payment.
15
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Forms W-4 - Employee's Withholding Allowance Certificate - 2014, Missouri Form Mo W-4 - Employee's Withholding Allowance Certificate, Kansas Form K-4 - Employee's Withholding Allowance Certificate
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