Form Dor-4282 - Employer'S Tax Guide - Missouri Page 12
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441999 MISSOURI WITHHOLDING TAX FORMULA
5. MISSOURI TAXABLE INCOME — Subtract the total annual amounts of numbers 2, 3 and 4 from
Step 1
USING ANNUAL AMOUNTS
the total annual gross income of number 1. The result is the employee’s Missouri taxable income.
1. GROSS INCOME — Determine the employee’s total wages for the payroll period. Multiply this
amount by the number of payroll periods you have in a year. The result is the employee’s annual
Step 2
wage. (Multiply by: 260 if you pay daily; 52 if you pay weekly; 26 if you pay bi-weekly; 24 if you
1. MISSOURI WITHHOLDING TAX — Multiply the employee’s Missouri taxable income
pay semi-monthly; 12 if you pay monthly.)
by the applicable annual payroll period rate. Begin at the lowest rate and accumulate the
2. STANDARD DEDUCTION — Annual amount is: $4,300 if employee is single; $3,600 if employee
total withholding amount for each rate. The result is the employee’s annual Missouri withholding tax.
is married.
2. MISSOURI WITHHOLDING TAX PER PAYROLL PERIOD — Divide the employee’s annual
3. MO W-4 ALLOWANCES — Annual amount is: $1,200 for the first allowance and $1,200 for each
Missouri withholding amount by: 260 if you pay daily; 52 if you pay weekly; 26 if you pay bi-
additional allowance if employee is single; $1,200 for the first allowance, $1,200 for second
weekly; 24 if you pay semi-monthly; 12 if you pay monthly. The result is the employee’s Missouri
allowance and $1,200 for each additional allowance if employee is married.
withholding tax per pay period.
4. FEDERAL WITHHOLDING — Determine the amount of the employee’s total federal income tax withheld
ROUNDING ON MISSOURI WITHHOLDING REPORTS. You must round the amounts that you with-
for the payroll period. Multiply this amount by the number of payroll periods you have in a year. The result
hold from your employees to the nearest whole dollar and round all cents to the nearest whole dollar.
is the employee’s annual federal income tax withheld. Effective January 1, 1994, an individual’s federal
For cents .01 through .49, round down to the previous whole dollar amount (round $32.49 down to
income tax deduction is limited to $5,000 on a single return and $10,000 on a combined return. These
$32.00). For cents .50 through .99, round up to the next whole dollar amount (round $32.50 up to
limitations should be applied on an aggregate basis. (Multiply by: 260 if you pay daily; 52 if you pay
$33.00).
weekly; 26 if you pay bi-weekly; 24 if you pay semi-monthly; or 12 if you pay monthly.)
INCOME TAX WITHHOLDING PERCENTAGE TAX
Daily
Weekly
Bi-Weekly
Semi-Monthly
Monthly
Annual
Payroll Period
Payroll Period
Payroll Period
Payroll Period
Payroll Period
Payroll Period
Rates
$ 0.00 to $ 4.00
$ 0.00 to $ 20.00
$ 0.00 to $ 38.50
$ 0.00 to $ 42.00
$ 0.00 to $ 84.00
$
0.00 to $1000.00
1.5%
4.01 to
8.00
2.0%
20.01 to 40.00
38.51 to 77.00
42.01 to 84.00
84.01 to 168.00
1000.01 to 2000.00
8.01 to 12.00
40.01 to 60.00
77.01 to 115.50
84.01 to 126.00
168.01 to 252.00
2000.01 to 3000.00
2.5%
12.01 to 16.00
60.01 to 80.00
115.51 to 154.00
126.01 to 168.00
252.01 to 336.00
3000.01 to 4000.00
3.0%
16.01 to 20.00
80.01 to 100.00
154.01 to 192.50
168.01 to 210.00
336.01 to 420.00
4000.01 to 5000.00
3.5%
20.01 to 24.00
100.01 to 120.00
192.51 to 231.00
210.01 to 252.00
420.01 to 504.00
5000.01 to 6000.00
4.0%
24.01 to 28.00
120.01 to 140.00
231.01 to 269.50
252.01 to 294.00
504.01 to 588.00
6000.01 to 7000.00
4.5%
28.01 to 32.00
140.01 to 160.00
269.51 to 308.00
294.01 to 336.00
588.01 to 672.00
7000.01 to 8000.00
5.0%
32.01 to 36.00
160.01 to 180.00
308.01 to 346.50
336.01 to 378.00
672.01 to 756.00
8000.01 to 9000.00
5.5%
36.01 and over
180.01 and over
346.51 and over
378.01 and over
756.01 and over
9000.01 and over
6.0%
Note: By agreement between the employee and the employer, the employee may designate additional withholding per pay period if he/she expects to owe more than the amount withheld. Additional amount
of withholding may be claimed on Line 8, of Form MO W-4 (Employer’s Withholding Allowance Certificate).
Example
Income Tax Withholding Percentage Table (Annual Payroll Period)
$ 1,000.00 x 1.5% = $ 15.00
$19,165.00
Employee is married claiming self and spouse
1,000.00 x 2.0
=
20.00
– 9,000.00
Annual Gross Income
$ 28,000.00
1,000.00 x 2.5
=
25.00
$10,165.00 EXCESS
1,000.00 x 3.0
=
30.00
x 6%
Annual Standard
1,000.00 x 3.5
=
35.00
$
610.00
Deduction
– 3,600.00
1,000.00 x 4.0
=
40.00
1,000.00 x 4.5
=
45.00
$
610.00
Annual MO W-4
1,000.00 x 5.0
=
50.00
+ 315.00
Allowances
– 2,400.00
(Allowances)
1,000.00 x 5.5
=
55.00
$
925.00 Annual Missouri Withholding
Federal Income Tax
Withheld
– 2,835.00
$ 9,000.00
$ 315.00
$ 925 ÷ 12 = $ 77.00 Monthly Missouri Withholding
Missouri Taxable
(Rounded to the nearest
Income
$ 19,165.00
whole dollar.)
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