Massachusetts Circular M - Income Tax Withholding Tables January - 1999 And Thereafter Page 2
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16MASSACHUSETTS DEPARTMENT OF REVENUE
WEEKLY INCOME TAX WITHHOLDING TABLE, JANUARY 1, 1999 UNTIL FURTHER NOTICE
How to Use the WEEKLY 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 $2.75 less than the amount shown in the tax column.
3. If employee (and/or spouse) is blind, withhold $2.52 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. 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:
$151$
$150$
5.95%
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
150
160
$18.52
3.48
2.34
1.19
.05
.00
.00
.00
.00
.00
.00
160
170
9.07
4.03
2.89
1.74
.60
.00
.00
.00
.00
.00
.00
170
180
9.62
4.58
3.44
2.29
1.15
.00
.00
.00
.00
.00
.00
180
190
10.17
5.13
3.99
2.84
1.70
.55
.00
.00
.00
.00
.00
190
200
10.71
5.68
4.54
3.39
2.25
1.10
.00
.00
.00
.00
.00
200
210
11.26
6.23
5.09
3.94
2.80
1.65
.51
.00
.00
.00
.00
210
220
11.81
6.78
5.64
4.49
3.35
2.20
1.06
.00
.00
.00
.00
220
230
12.36
7.33
6.18
5.04
3.90
2.75
1.61
.46
.00
.00
.00
230
240
12.91
7.88
6.73
5.59
4.45
3.30
2.16
1.01
.00
.00
.00
240
250
13.46
8.43
7.28
6.14
5.00
3.85
2.71
1.56
.42
.00
.00
250
260
14.01
8.98
7.83
6.69
5.54
4.40
3.26
2.11
.97
.00
.00
260
270
14.56
9.53
8.38
7.24
6.09
4.95
3.81
2.66
1.52
.37
.00
270
280
15.11
10.08
8.93
7.79
6.64
5.50
4.35
3.21
2.07
.92
.00
280
290
15.66
10.63
9.48
8.34
7.19
6.05
4.90
3.76
2.62
1.47
.33
290
300
16.21
11.18
10.03
8.89
7.74
6.60
5.45
4.31
3.17
2.02
.88
300
310
16.76
11.72
10.58
9.44
8.29
7.15
6.00
4.86
3.71
2.57
1.43
310
320
17.31
12.27
11.13
9.99
8.84
7.70
6.55
5.41
4.26
3.12
1.98
320
330
17.86
12.82
11.68
10.54
9.39
8.25
7.10
5.96
4.81
3.67
2.53
330
340
18.41
13.37
12.23
11.08
9.94
8.80
7.65
6.51
5.36
4.22
3.07
340
350
18.96
13.92
12.78
11.63
10.49
9.35
8.20
7.06
5.91
4.77
3.62
350
360
19.51
14.47
13.33
12.18
11.04
9.90
8.75
7.61
6.46
5.32
4.17
360
370
20.06
15.02
13.88
12.73
11.59
10.44
9.30
8.16
7.01
5.87
4.72
370
380
20.61
15.57
14.43
13.28
12.14
10.99
9.85
8.71
7.56
6.42
5.27
380
390
21.16
16.12
14.98
13.83
12.69
11.54
10.40
9.26
8.11
6.97
5.82
390
400
21.70
16.67
15.53
14.38
13.24
12.09
10.95
9.80
8.66
7.52
6.37
400
410
22.25
17.22
16.08
14.93
13.79
12.64
11.50
10.35
9.21
8.07
6.92
410
420
22.80
17.77
16.62
15.48
14.34
13.19
12.05
10.90
9.76
8.62
7.47
420
430
23.35
18.32
17.17
16.03
14.89
13.74
12.60
11.45
10.31
9.16
8.02
430
440
23.90
18.87
17.72
16.58
15.44
14.29
13.15
12.00
10.86
9.71
8.57
440
450
24.45
19.42
18.27
17.13
15.98
14.84
13.70
12.55
11.41
10.26
9.12
450
460
25.00
19.97
18.82
17.68
16.53
15.39
14.25
13.10
11.96
10.81
9.67
460
470
25.55
20.52
19.37
18.23
17.08
15.94
14.80
13.65
12.51
11.36
10.22
470
480
26.10
21.07
19.92
18.78
17.63
16.49
15.34
14.20
13.06
11.91
10.77
480
490
26.65
21.62
20.47
19.33
18.18
17.04
15.89
14.75
13.61
12.46
11.32
490
500
27.20
22.16
21.02
19.88
18.73
17.59
16.44
15.30
14.16
13.01
11.87
500
510
27.76
22.72
21.58
20.44
19.29
18.15
17.00
15.86
14.71
13.57
12.43
510
520
28.35
23.32
22.18
21.03
19.89
18.74
17.60
16.45
15.31
14.17
13.02
520
530
28.95
23.91
22.77
21.63
20.48
19.34
18.19
17.05
15.90
14.76
13.62
530
540
29.54
24.51
23.37
22.22
21.08
19.93
18.79
17.64
16.50
15.36
14.21
540
550
30.14
25.10
23.96
22.82
21.67
20.53
19.38
18.24
17.09
15.95
14.81
550
560
30.73
25.70
24.56
23.41
22.27
21.12
19.98
18.83
17.69
16.55
15.40
560
570
31.33
26.29
25.15
24.01
22.86
21.72
20.57
19.43
18.28
17.14
16.00
570
580
31.92
26.89
25.75
24.60
23.46
22.31
21.17
20.02
18.88
17.74
16.59
580
590
32.52
27.48
26.34
25.20
24.05
22.91
21.76
20.62
19.47
18.33
17.19
590
600
33.11
28.08
26.94
25.79
24.65
23.50
22.36
21.21
20.07
18.93
17.78
600
610
33.71
28.67
27.53
26.39
25.24
24.10
22.95
21.81
20.66
19.52
18.38
610
620
34.30
29.27
28.13
26.98
25.84
24.69
23.55
22.40
21.26
20.12
18.97
620
630
34.90
29.86
28.72
27.58
26.43
25.29
24.14
23.00
21.85
20.71
19.57
630
640
35.49
30.46
29.32
28.17
27.03
25.88
24.74
23.59
22.45
21.31
20.16
640
650
36.09
31.05
29.91
28.77
27.62
26.48
25.33
24.19
23.04
21.90
20.76
650
660
36.68
31.65
30.51
29.36
28.22
27.07
25.93
24.78
23.64
22.50
21.35
Page 2
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