Massachusetts Circular M - Income Tax Withholding Tables January - 1999 And Thereafter Page 4
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16MASSACHUSETTS DEPARTMENT OF REVENUE
BIWEEKLY INCOME TAX WITHHOLDING TABLE, JANUARY 1, 1999 UNTIL FURTHER NOTICE
How to Use the BIWEEKLY 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 $5.49 less than the amount shown in the tax column.
3. If employee (and/or spouse) is blind, withhold $5.03 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:
$3001$ $0300$
5.95% $12.00
$12.00
$12.00
$12.00
$12.00
$12.00
$12.00
$12.00
$12.00
$12.00
0300
0320
$17.03
6.96
4.68
2.39
.10
.00
.00
.00
.00
.00
.00
0320
0340
18.13
8.06
5.78
3.49
1.20
.00
.00
.00
.00
.00
.00
0340
0360
19.23
9.16
6.87
4.59
2.30
.01
.00
.00
.00
.00
.00
0360
0380
20.33
10.26
7.97
5.68
3.40
1.11
.00
.00
.00
.00
.00
0380
0400
21.43
11.36
9.07
6.78
4.50
2.21
.00
.00
.00
.00
.00
0400
0420
22.53
12.46
10.17
7.88
5.59
3.31
1.02
.00
.00
.00
.00
0420
0440
23.63
13.56
11.27
8.98
6.69
4.40
2.12
.00
.00
.00
.00
0440
0460
24.73
14.66
12.37
10.08
7.79
5.50
3.22
.93
.00
.00
.00
0460
0480
25.83
15.76
13.47
11.18
8.89
6.60
4.31
2.03
.00
.00
.00
0480
0500
26.92
16.86
14.57
12.28
9.99
7.70
5.41
3.12
.84
.00
.00
0500
0520
28.02
17.95
15.67
13.38
11.09
8.80
6.51
4.22
1.94
.00
.00
0520
0540
29.12
19.05
16.76
14.48
12.19
9.90
7.61
5.32
3.03
.75
.00
0540
0560
30.22
20.15
17.86
15.58
13.29
11.00
8.71
6.42
4.13
1.84
.00
0560
0580
31.32
21.25
18.96
16.67
14.39
12.10
9.81
7.52
5.23
2.94
.66
0580
0600
32.42
22.35
20.06
17.77
15.48
13.20
10.91
8.62
6.33
4.04
1.75
0600
0620
33.52
23.45
21.16
18.87
16.58
14.30
12.01
9.72
7.43
5.14
2.85
0620
0640
34.62
24.55
22.26
19.97
17.68
15.39
13.11
10.82
8.53
6.24
3.95
0640
0660
35.72
25.65
23.36
21.07
18.78
16.49
14.20
11.92
9.63
7.34
5.05
0660
0680
36.82
26.75
24.46
22.17
19.88
17.59
15.30
13.02
10.73
8.44
6.15
0680
0700
37.91
27.85
25.56
23.27
20.98
18.69
16.40
14.11
11.83
9.54
7.25
0700
0720
39.01
28.94
26.66
24.37
22.08
19.79
17.50
15.21
12.92
10.64
8.35
0720
0740
40.11
30.04
27.75
25.47
23.18
20.89
18.60
16.31
14.02
11.74
9.45
0740
0760
41.21
31.14
28.85
26.57
24.28
21.99
19.70
17.41
15.12
12.83
10.55
0760
0780
42.31
32.24
29.95
27.66
25.38
23.09
20.80
18.51
16.22
13.93
11.64
0780
0800
43.41
33.34
31.05
28.76
26.47
24.19
21.90
19.61
17.32
15.03
12.74
0800
0820
44.51
34.44
32.15
29.86
27.57
25.29
23.00
20.71
18.42
16.13
13.84
0820
0840
45.61
35.54
33.25
30.96
28.67
26.38
24.10
21.81
19.52
17.23
14.94
0840
0860
46.71
36.64
34.35
32.06
29.77
27.48
25.19
22.91
20.62
18.33
16.04
0860
0880
47.80
37.74
35.45
33.16
30.87
28.58
26.29
24.00
21.72
19.43
17.14
0880
0900
48.90
38.83
36.55
34.26
31.97
29.68
27.39
25.10
22.82
20.53
18.24
0900
0920
50.00
39.93
37.65
35.36
33.07
30.78
28.49
26.20
23.91
21.63
19.34
0920
0940
51.10
41.03
38.74
36.46
34.17
31.88
29.59
27.30
25.01
22.72
20.44
0940
0960
52.20
42.13
39.84
37.55
35.27
32.98
30.69
28.40
26.11
23.82
21.54
0960
0980
53.30
43.23
40.94
38.65
36.37
34.08
31.79
29.50
27.21
24.92
22.63
0980
1000
54.40
44.33
42.04
39.75
37.46
35.18
32.89
30.60
28.31
26.02
23.73
1000
1020
55.52
45.45
43.16
40.87
38.58
36.30
34.01
31.72
29.43
27.14
24.85
1020
1040
56.71
46.64
44.35
42.06
39.77
37.49
35.20
32.91
30.62
28.33
26.04
1040
1060
57.90
47.83
45.54
43.25
40.96
38.68
36.39
34.10
31.81
29.52
27.23
1060
1080
59.09
49.02
46.73
44.44
42.15
39.87
37.58
35.29
33.00
30.71
28.42
1080
1100
60.28
50.21
47.92
45.63
43.34
41.06
38.77
36.48
34.19
31.90
29.61
1100
1120
61.47
51.40
49.11
46.82
44.53
42.25
39.96
37.67
35.38
33.09
30.80
1120
1140
62.66
52.59
50.30
48.01
45.72
43.44
41.15
38.86
36.57
34.28
31.99
1140
1160
63.85
53.78
51.49
49.20
46.91
44.63
42.34
40.05
37.76
35.47
33.18
1160
1180
65.04
54.97
52.68
50.39
48.10
45.82
43.53
41.24
38.95
36.66
34.37
1180
1200
66.23
56.16
53.87
51.58
49.29
47.01
44.72
42.43
40.14
37.85
35.56
1200
1220
67.42
57.35
55.06
52.77
50.48
48.20
45.91
43.62
41.33
39.04
36.75
1220
1240
68.61
58.54
56.25
53.96
51.67
49.39
47.10
44.81
42.52
40.23
37.94
1240
1260
69.80
59.73
57.44
55.15
52.86
50.58
48.29
46.00
43.71
41.42
39.13
1260
1280
70.99
60.92
58.63
56.34
54.05
51.77
49.48
47.19
44.90
42.61
40.32
1280
1300
72.18
62.11
59.82
57.53
55.24
52.96
50.67
48.38
46.09
43.80
41.51
1300
1320
73.37
63.30
61.01
58.72
56.43
54.15
51.86
49.57
47.28
44.99
42.70
Page 4
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