Massachusetts Circular M - Income Tax Withholding Tables - Commonwealth Of Massachusetts Page 10
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14MASSACHUSETTS DEPARTMENT OF REVENUE
DAILY INCOME TAX WITHHOLDING TABLE, EFFECTIVE JANUARY 1, 2012
How to use the DAILY 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 $0.35 less than the amount shown in the tax column.
3. If employee (and/or spouse) is blind, withhold $0.32 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 has a miscellaneous payroll period, divide total wages by total days according to federal rules.
6. 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:
$241$
$422$
5.25%
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
22
24
1.12
.52
.38
.23
.09
.00
.00
.00
.00
.00
.00
24
26
1.21
.62
.47
.33
.19
.04
.00
.00
.00
.00
.00
26
28
1.31
.72
.57
.43
.28
.14
.00
.00
.00
.00
.00
28
30
1.41
.81
.67
.53
.38
.24
.09
.00
.00
.00
.00
30
32
1.50
.91
.77
.62
.48
.33
.19
.05
.00
.00
.00
32
34
1.60
1.01
.86
.72
.58
.43
.29
.14
.00
.00
.00
34
36
1.70
1.10
.96
.82
.67
.53
.38
.24
.10
.00
.00
36
38
1.79
1.20
1.06
.91
.77
.63
.48
.34
.19
.05
.00
38
40
1.89
1.30
1.15
1.01
.87
.72
.58
.43
.29
.15
.00
40
42
1.99
1.39
1.25
1.11
.96
.82
.68
.53
.39
.24
.10
42
44
2.08
1.49
1.35
1.20
1.06
.92
.77
.63
.48
.34
.20
44
46
2.18
1.59
1.44
1.30
1.16
1.01
.87
.73
.58
.44
.29
46
48
2.28
1.69
1.54
1.40
1.25
1.11
.97
.82
.68
.53
.39
48
50
2.38
1.78
1.64
1.49
1.35
1.21
1.06
.92
.78
.63
.49
50
52
2.47
1.88
1.74
1.59
1.45
1.30
1.16
1.02
.87
.73
.58
52
54
2.57
1.98
1.83
1.69
1.54
1.40
1.26
1.11
.97
.83
.68
54
56
2.67
2.07
1.93
1.79
1.64
1.50
1.35
1.21
1.07
.92
.78
56
58
2.76
2.17
2.03
1.88
1.74
1.59
1.45
1.31
1.16
1.02
.88
58
60
2.86
2.27
2.12
1.98
1.84
1.69
1.55
1.40
1.26
1.12
.97
60
62
2.96
2.36
2.22
2.08
1.93
1.79
1.65
1.50
1.36
1.21
1.07
62
64
3.05
2.46
2.32
2.17
2.03
1.89
1.74
1.60
1.45
1.31
1.17
64
66
3.15
2.56
2.41
2.27
2.13
1.98
1.84
1.70
1.55
1.41
1.26
66
68
3.25
2.66
2.51
2.37
2.22
2.08
1.94
1.79
1.65
1.50
1.36
68
70
3.35
2.75
2.61
2.46
2.32
2.18
2.03
1.89
1.75
1.60
1.46
70
72
3.44
2.85
2.71
2.56
2.42
2.27
2.13
1.99
1.84
1.70
1.55
72
74
3.54
2.95
2.81
2.66
2.52
2.38
2.23
2.09
1.94
1.80
1.66
74
76
3.65
3.06
2.91
2.77
2.63
2.48
2.34
2.19
2.05
1.91
1.76
76
78
3.75
3.16
3.02
2.87
2.73
2.59
2.44
2.30
2.15
2.01
1.87
78
80
3.86
3.27
3.12
2.98
2.84
2.69
2.55
2.40
2.26
2.12
1.97
80
82
3.96
3.37
3.23
3.08
2.94
2.80
2.65
2.51
2.36
2.22
2.08
82
84
4.07
3.48
3.33
3.19
3.05
2.90
2.76
2.61
2.47
2.33
2.18
84
86
4.17
3.58
3.44
3.29
3.15
3.01
2.86
2.72
2.57
2.43
2.29
86
88
4.28
3.69
3.54
3.40
3.26
3.11
2.97
2.82
2.68
2.54
2.39
88
90
4.38
3.79
3.65
3.50
3.36
3.22
3.07
2.93
2.78
2.64
2.50
90
92
4.49
3.90
3.75
3.61
3.47
3.32
3.18
3.03
2.89
2.75
2.60
92
94
4.59
4.00
3.86
3.71
3.57
3.43
3.28
3.14
2.99
2.85
2.71
94
96
4.70
4.11
3.96
3.82
3.68
3.53
3.39
3.24
3.10
2.96
2.81
96
98
4.80
4.21
4.07
3.92
3.78
3.64
3.49
3.35
3.20
3.06
2.92
98
100
4.91
4.32
4.17
4.03
3.89
3.74
3.60
3.45
3.31
3.17
3.02
100
102
5.01
4.42
4.28
4.13
3.99
3.85
3.70
3.56
3.41
3.27
3.13
102
104
5.12
4.53
4.38
4.24
4.10
3.95
3.81
3.66
3.52
3.38
3.23
104
106
5.22
4.63
4.49
4.34
4.20
4.06
3.91
3.77
3.62
3.48
3.34
106
108
5.33
4.74
4.59
4.45
4.31
4.16
4.02
3.87
3.73
3.59
3.44
108
110
5.43
4.84
4.70
4.55
4.41
4.27
4.12
3.98
3.83
3.69
3.55
110
112
5.54
4.95
4.80
4.66
4.52
4.37
4.23
4.08
3.94
3.80
3.65
112
114
5.64
5.05
4.91
4.76
4.62
4.48
4.33
4.19
4.04
3.90
3.76
10
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