Massachusetts Circular M - Income Tax Withholding Tables January - 1999 And Thereafter Page 10
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16MASSACHUSETTS DEPARTMENT OF REVENUE
DAILY INCOME TAX WITHHOLDING TABLE, JANUARY 1, 1999 UNTIL FURTHER NOTICE
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 $0.39 less than the amount shown in the tax column.
3. If employee (and/or spouse) is blind, withhold $0.36 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. Do not withhold from employees who validly claim exemption from withholding on U.S. Form W-4. If employee claims that he/she is a
full-time student whose annual income will not exceed $8,000, 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:
$241$
$422$
5.95%
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
022
024
1.26
.55
.38
.22
.06
.00
.00
.00
.00
.00
.00
024
026
1.37
.66
.49
.33
.17
.00
.00
.00
.00
.00
.00
026
028
1.48
.77
.60
.44
.28
.11
.00
.00
.00
.00
.00
028
030
1.59
.88
.71
.55
.39
.22
.06
.00
.00
.00
.00
030
032
1.70
.99
.82
.66
.50
.33
.17
.01
.00
.00
.00
032
034
1.81
1.10
.93
.77
.61
.44
.28
.12
.00
.00
.00
034
036
1.92
1.21
1.04
.88
.72
.55
.39
.23
.06
.00
.00
036
038
2.03
1.32
1.15
.99
.83
.66
.50
.34
.17
.01
.00
038
040
2.14
1.43
1.26
1.10
.94
.77
.61
.45
.28
.12
.00
040
042
2.25
1.54
1.37
1.21
1.05
.88
.72
.56
.39
.23
.07
042
044
2.36
1.65
1.48
1.32
1.16
.99
.83
.67
.50
.34
.18
044
046
2.47
1.76
1.59
1.43
1.27
1.10
.94
.78
.61
.45
.29
046
048
2.58
1.87
1.70
1.54
1.38
1.21
1.05
.89
.72
.56
.40
048
050
2.69
1.98
1.81
1.65
1.49
1.32
1.16
1.00
.83
.67
.51
050
052
2.80
2.09
1.92
1.76
1.60
1.43
1.27
1.11
.94
.78
.62
052
054
2.91
2.19
2.03
1.87
1.71
1.54
1.38
1.22
1.05
.89
.73
054
056
3.02
2.30
2.14
1.98
1.82
1.65
1.49
1.33
1.16
1.00
.84
056
058
3.13
2.41
2.25
2.09
1.93
1.76
1.60
1.44
1.27
1.11
.95
058
060
3.24
2.52
2.36
2.20
2.04
1.87
1.71
1.55
1.38
1.22
1.06
060
062
3.35
2.63
2.47
2.31
2.15
1.98
1.82
1.66
1.49
1.33
1.17
062
064
3.46
2.74
2.58
2.42
2.26
2.09
1.93
1.77
1.60
1.44
1.28
064
066
3.57
2.85
2.69
2.53
2.37
2.20
2.04
1.88
1.71
1.55
1.39
066
068
3.68
2.96
2.80
2.64
2.48
2.31
2.15
1.99
1.82
1.66
1.50
068
070
3.79
3.07
2.91
2.75
2.59
2.42
2.26
2.10
1.93
1.77
1.61
070
072
3.90
3.18
3.02
2.86
2.70
2.53
2.37
2.21
2.04
1.88
1.72
072
074
4.02
3.30
3.14
2.97
2.81
2.65
2.49
2.32
2.16
2.00
1.83
074
076
4.14
3.42
3.26
3.09
2.93
2.77
2.60
2.44
2.28
2.12
1.95
076
078
4.26
3.54
3.38
3.21
3.05
2.89
2.72
2.56
2.40
2.23
2.07
078
080
4.37
3.66
3.49
3.33
3.17
3.01
2.84
2.68
2.52
2.35
2.19
080
082
4.49
3.78
3.61
3.45
3.29
3.12
2.96
2.80
2.64
2.47
2.31
082
084
4.61
3.90
3.73
3.57
3.41
3.24
3.08
2.92
2.75
2.59
2.43
084
086
4.73
4.01
3.85
3.69
3.53
3.36
3.20
3.04
2.87
2.71
2.55
086
088
4.85
4.13
3.97
3.81
3.64
3.48
3.32
3.16
2.99
2.83
2.67
088
090
4.97
4.25
4.09
3.93
3.76
3.60
3.44
3.27
3.11
2.95
2.79
090
092
5.09
4.37
4.21
4.05
3.88
3.72
3.56
3.39
3.23
3.07
2.90
092
094
5.21
4.49
4.33
4.16
4.00
3.84
3.68
3.51
3.35
3.19
3.02
094
096
5.33
4.61
4.45
4.28
4.12
3.96
3.79
3.63
3.47
3.31
3.14
096
098
5.45
4.73
4.57
4.40
4.24
4.08
3.91
3.75
3.59
3.42
3.26
098
100
5.56
4.85
4.68
4.52
4.36
4.20
4.03
3.87
3.71
3.54
3.38
100
102
5.68
4.97
4.80
4.64
4.48
4.31
4.15
3.99
3.83
3.66
3.50
102
104
5.80
5.09
4.92
4.76
4.60
4.43
4.27
4.11
3.94
3.78
3.62
104
106
5.92
5.20
5.04
4.88
4.72
4.55
4.39
4.23
4.06
3.90
3.74
106
108
6.04
5.32
5.16
5.00
4.83
4.67
4.51
4.35
4.18
4.02
3.86
108
110
6.16
5.44
5.28
5.12
4.95
4.79
4.63
4.46
4.30
4.14
3.98
110
112
6.28
5.56
5.40
5.24
5.07
4.91
4.75
4.58
4.42
4.26
4.09
112
114
6.40
5.68
5.52
5.35
5.19
5.03
4.87
4.70
4.54
4.38
4.21
114
116
6.52
5.80
5.64
5.47
5.31
5.15
4.98
4.82
4.66
4.50
4.33
116
118
6.64
5.92
5.76
5.59
5.43
5.27
5.10
4.94
4.78
4.61
4.45
118
120
6.75
6.04
5.87
5.71
5.55
5.39
5.22
5.06
4.90
4.73
4.57
120
122
6.87
6.16
5.99
5.83
5.67
5.50
5.34
5.18
5.02
4.85
4.69
122
124
6.99
6.28
6.11
5.95
5.79
5.62
5.46
5.30
5.13
4.97
4.81
Page 10
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