July 2017 Vertex Calculation Guide

Calculation
Guide for the United States
Vertex® Payroll Tax Q Series® 4.2
July 2017
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To: Vertex ® Payroll Tax Q Series ® Subscriber
Re: Summary of Data Modifications
For: United States
Date: 7/17/2017
State Tax Changes

Idaho
Revised withholding tables, effective 1-1-17.
Illinois
Increased withholding tax rate from 3.75% to 4.95%, effective 7-1-17.
Kansas
 Revised withholding tables, effective 1-1-17.
 Increased supplemental withholding tax rate from 4.5% to 5%, effective 1-1-17.
Vermont
 Decreased maximum employer SUI tax rate from 8.4% to 7.7%, effective 7-1-17.
 Decreased minimum employer SUI tax rate from 1.3% to 1.1%, effective 7-1-17.
(This is a change to the documentation only.)
 New employer SUI tax rates will range from 1% to 6.4%, effective 7-1-17. (This is a
change to the documentation only.)
Local Tax Changes

Kentucky
Wilder, Campbell County (18-037-1355)
Added annual maximum tax of $2,862, effective 7-1-17.
Note: Employees who have met or exceeded the maximum tax before the effective
date will not receive a refund.
Vertex Payroll Tax Q Series Summary of Data Modifications Page 1 of 2

Ohio
Macedonia Northfield Ctr JEDD, Summit County (36-153-0116)
Increased tax rate from 2% to 2.25%, effective 7-1-17.
Rush Twp-Uhrichsville JEDD, Tuscarawas County (36-157-7428)

Increased tax rate from 1.75% to 2%, effective 7-1-17.
Uhrichsville, Tuscarawas County (36-157-2550)

 Increased tax rate from 1.75% to 2%, effective 7-1-17.
 Increased credit limit from 1.75% to 2%, effective 7-1-17.
Pennsylvania
Changed the tax names for any Pennsylvania Occupational Privilege Tax (OPT) or
Emergency and Municipal Services Tax (EMS) records to Local Services Tax (LST),
effective 1-1-17.
Philadelphia, Philadelphia County (39-101-3000)

 Decreased resident tax rate from 3.9004% to 3.8907%, effective 7-1-17.
 Decreased nonresident tax rate from 3.4741% to 3.4654%, effective 7-1-17.

Vertex Payroll Tax Q Series Summary of Data Modifications Page 2 of 2

To: Vertex® Payroll Tax Q Series® 4.2 Subscriber
For: United States
Date: 6/16/17
Federal Tax Information

Flexible Spending Accounts
 Increased the limit for elective deferral to Flexible Spending Accounts from $2,550
to $2,600, effective 1-1-17.
State Tax Information

New York
 Added New York Paid Family Leave Act, effective 7-1-17. Employers are
permitted, but not required, to collect the weekly employee contribution for paid
family leave coverage that begins on January 1, 2018. Employees are entitled to
Paid Family Leave Benefits under Article 9 of the Workers' Compensation Law
starting January 1, 2018. The maximum weekly employee contribution will be
0.126% of an employee's weekly wage, not to exceed the New York State average
weekly wage (currently $1,305.92). To calculate this tax, pass the enumerated type
eVprtTaxIDSDI1EE in the parameter pTaxID.
Local Tax Information
Kentucky
Franklin, Simpson County (18-213-0290)
 Eliminated annual maximum tax amount of $1,272.00, effective 1-1-17.
Henderson, Henderson County (18-101-0370)

 Increased Occupational License Fee from 1% to 1.29%, effective 7-1-17.
McCreary County (18-147-0000)

 Increased Occupational License Fee from 1% to 1.5%, effective 4-1-17.
Mt. Sterling, Montgomery County (18-173-0600)

 Reinstated the tax record for Mt. Sterling. An interpretation of information from
Montgomery County resulted in an incorrect elimination of the 1% Occupational
License Fee for Mt. Sterling (included in the May 2017 update, effective 1-1-17).
Owensboro, Daviess County (18-059-0640)

 Increased Occupational License Fee from 1.39% to 1.78%, effective 7-1-17.
Vertex Payroll Tax Q Series 4.2 Summary of Data Modifications 1

New York
New York; Bronx, Kings, New York, Queens and Richmond Counties
(33-005-2010, 33-047-2010, 33-061-2010, 33-081-2010 and 33-085-2010)
 Revised withholding tables, effective 7-1-17.
Ohio
Macedonia, Summit County (36-153-3290)
 Increased rate from 2% to 2.25%, effective 7-1-17.
Reynoldsburg; Fairfield, Franklin and Licking Counties (36-045-2130, 36-049-2130

and 36-089-2130)
 Increased tax rate from 1.5% to 2.5%, effective 7-1-17.
 Increased credit limit from 1.5% to 2.5%, effective 7-1-17.
Sabina, Clinton County (36-027-4946)

 Increased tax rate from 1% to 1.5%, effective 7-1-17.
 Increased credit limit from 1% to 1.5%, effective 7-1-17.
 Changed reciprocation to discontinue credit for county taxes paid by Ohio
residents working out-of-state and collected by Regional Income Tax Agency
(RITA), effective 1-1-17.
Springfield, Clark County (36-023-2370)

 Increased tax rate from 2% to 2.4%, effective 7-1-17.
Pennsylvania
Note: Vertex is changing the tax names for all Occupational Privilege Tax (OPT) and
Emergency and Municipal Services Tax (EMS) records to Local Services Tax (LST).
This change is planned for the July 2017 update, effective 1-1-17.
Central Valley S.D. (04200)

 Changed reciprocation to calculate school district taxes more precisely when
working in a jurisdiction outside Central Valley S.D. for the following jurisdictions,
effective 1-1-17:
o Center Twp., Beaver County 39-007-0796
o Monaca Boro, Beaver County 39-007-2440
o Potter Twp., Beaver County 39-007-4339
New Philadelphia Boro, Schuylkill County (39-107-8692)

 Decreased Local Services Tax from $15.00 to $10.00, effective 1-1-17.
Rayne Twp., Indiana County (39-063-4429)

 Added non-resident tax rate of .5%, effective 1-1-17.

For: United States
Date: 5/17/17

Maine
 Updated withholding summary to include further information regarding the
calculation of the standard deduction, effective 1-1-17. (This is a change to the
documentation only.)

Kentucky
Grant County (18-081-0000)
 Added Grant County with an Occupational License Fee of 2%, effective 4-1-17.
Mt. Sterling, Montgomery County (18-173-0600)

 Eliminated the Occupational License Fee of 1%, effective 1-1-17.
New York
Bronx County (33-005-0000)
 Changed the taxability of the Metropolitan Commuter Transportation Mobility Tax
for Third Party Short Term Disability 125 Plan (Compensation ID - 19) from exempt
to taxable, effective 1-1-17.
Dutchess County (33-027-0000)

Kings County (33-047-0000)

Nassau County (33-059-0000)


New York County (33-061-0000)
Orange County (33-071-0000)

Putnam County (33-079-0000)

Queens County (33-081-0000)

Richmond County (33-085-0000)

Rockland County (33-087-0000)

Suffolk County (33-103-0000)

Westchester County (33-119-0000)


Ohio
Aberdeen, Brown County (36-015-4851)
 Taxes will be collected by the Regional Income Tax Agency (RITA), effective
7-1-17.
 Allow exemption from Aberdeen Municipal Tax under Military Spouses Residency
Relief Act (MSRRA), effective 7-1-17.
 Changed the taxability of the following alternate compensation types from taxable
to exempt, effective 7-1-17:
o Employer Long Term Disability 125 Plan (Compensation ID - 16)
o Agent Long Term Disability 125 Plan (Compensation ID - 18)
Berkshire Twp. JEDD, Delaware County (36-041-7443)

ZIP Code: 43074
 Added Berkshire Township JEDD with a tax rate of 1.85%, effective 1-1-17.
Kirkersville, Licking County (36-089-5339)

 Added Kirkersville with a tax rate of 1%, effective 7-1-17.
7-1-17.
 Allow exemption from Kirkersville Municipal Income Tax under Military Spouses
Residency Relief Act (MSRRA), effective 7-1-17.
Leetonia, Columbiana County (36-029-1260)

 Increased credit limit from .50% to 1%, effective 7-1-17.
 Decreased credit percentage from 100% to 50%, effective 7-1-17.
7-1-17.
 Allow exemption from Leetonia Municipal Tax under Military Spouses Residency
Relief Act (MSRRA), effective 7-1-17.
 Changed the taxability of the following alternate compensation types from exempt
to taxable, effective 7-1-17:
o Employer Short Term Disability 125 Plan (Comp ID - 15)
o Agent Short Term Disability 125 Plan (Comp ID - 17)
Mingo Junction, Jefferson County (36-081-1640)

 Increased tax rate from 1.975% to 2%, effective 1-1-17.
 Increased credit limit from 1.975% to 2%, effective 1-1-17.
New Carlisle, Clark County (36-023-1740)

 Changed taxability of the following pre-tax deductions for regular and supplemental
wages from taxable to exempt, effective 1-1-17:
o Section 125 (Deduction IDs - 0 & 4)
o Section 125DC (Deduction IDs - 14 & 15)
o Section 125FSA (Deduction IDs - 26 & 27)
o Section 125HSA (Deduction IDs - 36 & 37)
o Section 125HSA CU (Deduction IDs - 38 & 39)

Pennsylvania
Brecknock Twp., Lancaster County (39-071-0518)
 Eliminated non-resident tax rate of 1%, effective 1-1-17.
Lewisberry Boro, York County (39-133-9072)

 Changed calculation to withhold non-resident earned income tax for Maryland
residents working in Lewisberry, effective 1-1-17.
Stockdale Boro, Washington County (39-125-8923)

 Decreased Local Services Tax from $10.00 to $5.00, effective 1-1-17.
West Virginia
Madison, Boone County (49-005-0782)
 Added Madison with a City Service Fee of $1.25 per week, effective 1-1-17.
 Added an annual maximum City Service Fee of $65, effective 1-1-17.

For: United States
Date: 4/17/17
(All tax changes are effective January 1, 2017, unless otherwise noted.)

Puerto Rico
 Added forms and functionality to allow the $40,000 youth wage exemption for
resident taxpayers between the ages of 16 and 26.
Wisconsin
 Updated withholding summary to further clarify the withholding calculation change
included in the January 2017 update. (This is a change to the documentation only.)
Ohio
Germantown, Montgomery County (36-113-0930)
 Taxes will be collected by the Central Collection Agency (CCA).
 Changed the taxability of the following alternate compensation types from taxable
to exempt:
o Employer Short Term Disability 125 plan (Compensation ID - 15)
o Employer Long Term Disability 125 plan (Compensation ID - 16)
o Agent Short Term Disability 125 plan (Compensation ID - 17)
o Agent Long Term Disability 125 plan (Compensation ID - 18)
 Changed the taxability of Third Party Short Term Disability 125 plan
(Compensation ID - 19) from exempt to taxable.
Medina – Montville Twp. JEDD, Medina County (36-103-7442) ZIP Code: 44256
 Added Medina-Montville Twp. JEDD with a tax rate of 1.25%.
Midvale, Tuscarawas County (36-157-5783)

5-1-17.
 Allow exemption from Midvale Municipal Income Tax under Military Spouses
 Changed the taxability of the following alternate compensation types from exempt
to taxable, effective 5-1-17:
o Employer Short Term Disability 125 plan (Compensation ID - 15)
o Agent Short Term Disability 125 plan (Compensation ID - 17)

Pennsylvania
Butler, Butler County (39-019-0510)
 Added non-resident tax rate of 1%.
Newry Boro, Blair County (39-013-7471)

Washington
Redmond, King County (48-033-1010)
 Increased the Business License Fee from $.055677 per hour to $.056770 per hour.

For: United States
Date: 3/17/17
Note: Vertex recommends that you pay special attention to the GeoCode
Maintenance Notice included with this update.

Mississippi
 Decreased SUI Workforce Investment and Training Contribution tax rate from .24%
to .2%.
Puerto Rico
 Decreased minimum employer SUI tax rate from 2.4% to 2.2%. (This is a change
to the documentation only.)
 Decreased new employer SUI tax rate from 3.3% to 3.2%. (This is a change to the
documentation only.)
Kentucky
Perry County (18-193-0000)
 Added Perry County with an Occupational License Fee of 1%.

For: United States
Date: 2/17/17

Michigan
 Decreased maximum SUI Obligation Assessment tax rate from 2.64% to 2.63%.
Nevada
 Increased maximum SUI Bond Obligation Assessment tax rate from .87% to .89%.
New York
 Decreased maximum employer SUI tax rate from 9.425% to 9.025%.
 Decreased minimum employer SUI tax rate from 1.625% to 1.2255%. (This is a
change to the documentation only.)
 Decreased new employer SUI tax rate from 4.025% to 3.925%. (This is a change
to the documentation only.)
Puerto Rico
 When an individual qualifies for the Youth Wage Exemption, employers use
pTaxExempt. (This is a change to the documentation only.)

Ohio
Anna Local S.D. (7501)
 Increased Anna Local S.D. (7501) tax rate from 1.25% to 1.5% for the following
jurisdictions:
o Anna, Shelby County 36-149-5704
o Botkins, Shelby County 36-149-5705
o Dinsmore Twp., Shelby County 36-149-0826
o Franklin Twp., Shelby County 36-149-0442
o Kettlersville, Shelby County 36-149-5709
o McLean Twp., Shelby County 36-149-0243
o Salem Twp., Shelby County 36-149-0444
o Sidney, Shelby County 36-149-2300
o Turtle Creek Twp., Shelby County 36-149-0832
o Van Buren Twp., Shelby County 36-149-0833

Catawba, Clark County (36-023-4904)
 Eliminated credit limit of 1%.
 Eliminated credit percentage of 100%.
De Graff, Logan County (36-091-5348)

residents working out of state.
Elmwood Place, Hamilton County (36-061-0760)

Grandview Heights, Franklin County (36-049-0980)

 Increased credit limit from 2.25% to 2.5%.
Lakemore, Summit County (36-153-1210)

 Increased credit percentage from 50% to 100%.
Newtonsville, Clermont County (36-025-4932)

 Added Newtonsville with a tax rate of 1%.
 Taxes will be collected by the Regional Income Tax Agency (RITA).
 Allow exemption from Newtonsville Municipal Income Tax under Military Spouses
Residency Relief Act (MSRRA).
Rock Creek, Ashtabula County (36-007-4791)

 Added credit limit of 1%.
 Added credit percentage of 100%.
Smithfield, Jefferson County (36-081-5287)

 Added Smithfield with a tax rate of 1%, effective 1-4-17.
1-4-17.
 Allow exemption from Smithfield Municipal Income Tax under Military Spouses
Wadsworth, Medina County (36-103-2630)

Wayne, Wood County (36-173-5906)

 Added Wayne with a tax rate of .75%.
Pennsylvania
Allentown, Lehigh County (39-077-0040)
 Increased resident tax rate from 1.15% to 1.475%. The total resident tax rate is
1.975%: 1.475% municipality and .5% school district.

Bentleyville Boro, Washington County (39-125-0290)
 Added non-resident tax rate of .5%.
Birmingham Boro, Huntingdon County (39-061-0377)

Bloss Twp., Tioga County (39-117-0427)

 Eliminated non-resident tax rate of 1%.
Carbondale, Lackawanna County (39-069-0550)

 Increased resident tax rate from 1.8% to 2%, effective 1-18-17. Total resident tax
rate is 2.5%: 2% municipality and .5% school district.
Chester, Delaware County (39-045-0650)

 Increased resident tax rate from 2.1% to 2.75%. The total resident tax rate is
2.75%: 2.75% municipality and 0% school district.
 Decreased non-resident tax rate from 1.1% to 1.05%.
Delaware Twp., Northumberland County (39-097-1279)

 Decreased non-resident tax rate from 1% to .5%.
Duncansville Boro, Blair County (39-013-7464)

Elizabeth Twp., Allegheny County (39-003-1595)

Hollidaysburg Boro, Blair County (39-013-1690)

 Increased non-resident tax rate from .5% to 1%.
Lancaster Twp., Butler County (39-019-2884)

 Replaced Occupational Privilege Tax with the Local Services Tax. The tax amount
increased from $10 to $52.
Limestone Twp., Warren County (39-123-3017)

 Added resident tax rate of .5%. The total resident tax rate is 1%: .5% municipality
and .5% school district.
Mahanoy City Boro, Schuylkill County (39-107-2180)

 Added non-resident rate of 1%.
Milbourne Boro, Delaware County (39-045-9241)

 Eliminated resident tax rate of 1%.

New Berlin Boro, Union County (39-119-8833)
Somerset Twp., Washington County (39-125-4988)

Spartansburg Boro, Crawford County (39-039-7876)

 Replaced Occupational Privilege Tax with the Local Services Tax. The tax amount
increased from $10 to $52.
Tyrone Twp., Perry County (39-099-5442)

 Added Local Services Tax of $52.
Union Twp., Berks County (39-011-5477)


How to use this guide
Complete the following steps to most effectively use the Vertex Payroll Tax
Q Series® Calculation Guide for the United States. The steps outlined below are for U.S.
state and local tax lookup:
1. Navigate to the specific state’s section in the Vertex Payroll Tax Q Series Calculation
Guide for which you wish to find tax information.
2. Read the State Withholding Tax Summary.
3. Follow the calculation example, substituting the number of pay periods, filing status,
number of exemptions, and gross wages applicable to the employee whose tax
calculation you are reviewing. Refer to the Pre‐Tax Deductions Table to determine
whether the employee’s contributions to these plans are taxable or exempt.
4. Where applicable, read the Summary Page for any miscellaneous taxes levied by the
state.
5. Read the Summary Page for Unemployment or Disability Insurance taxes. Refer to
the Pre‐Tax Deductions Table to determine whether the employee’s contributions
to these plans are taxable or exempt.
6. Read the Local Withholding Tax Summary.
7. Locate the tax rate of the jurisdiction in the Local Withholding Tax Summary.
8. Follow the calculation example, substituting the number of pay periods, filing status,
number of exemptions, and gross wages applicable to the employee whose tax
calculation you are reviewing. Refer to the Pre‐Tax Deductions Table to determine
whether the employee’s contributions to these plans are taxable or exempt.
October 2014 • How to use this guide‐ i

Vertex Payroll Tax Q Series Calculation Guide for the United States
Contacting Vertex
Contacting Vertex
This section contains contact information for:
 Technical questions
 Vertex products and services
 Vertex headquarters
 Comments about Vertex documentation
Technical questions
If you have technical questions or comments, please contact Vertex Product Support.
 Phone: 800‐281‐1900 (Monday through Friday, 8:15 A.M. to 8:00 P.M. Eastern
Time)
 Web: https://my.vertexinc.com
Note: The hyperlinks in this section are for your convenience in finding information.
They work only if you have a browser installed on your workstation.
You can help Product Support resolve your issue by having your Vertex product and
release numbers as well as information about your platform, databases, and vendor
packages ready before you call. Be sure you have access to the appropriate internal
personnel (technical staff, database administrator, system administrator) if you need
their assistance during your call.
Vertex products and services

If you'd like information related to purchasing Vertex products and services, please
contact Vertex Sales.
 Phone: 800‐355‐3500
 Web: http://www.vertexinc.com/ContactUs/default.asp
In addition to our tax compliance software solutions, Vertex offers the following
products and services:
Tax reference
Vertex offers a variety of references for tax compliance information as well as
jurisdiction and postal code information. To learn more, see the Reference Products
section of our Web site at http://www.vertexinc.com/Solutions/indirect/tax‐
reference.asp.
October 2014 • Contacting Vertex ‐ii

Contacting Vertex
Vertex training solutions

Vertex offers regular training classes in various locations throughout the U.S. and can
also provide training at your facility. Vertex Training helps you understand not just how
to use the product, but how to apply it in practical ways that benefit your company's tax
compliance efforts. Vertex courses are CPE accredited and are led by Certified Technical
Trainers. Customers who attend training classes typically reduce their implementation
time by about 50 percent.
For more information on Vertex Training Solutions, see the Services/Training Solutions
section of our Web site at http://www.vertexinc.com/Support/Training/.
Vertex documentation
Vertex documentation provides information on the installation, configuration, and day‐
to‐day use of Vertex software products. Most of Vertex’s PC‐based systems offer
extensive online help.
Vertex software documentation has been recognized in competitions sponsored by the
Society for Technical Communication (STC), winning a variety of awards since 1996.
Vertex produces a wide‐ranging library of clear, concise, and easy‐to‐use documentation
for each user of our software, including developers, tax professionals, and database
administrators.
Vertex headquarters
If you'd like to contact Vertex about a question or concern not described above, please
use the following general information for our corporate headquarters:
 Mailing Address: 1041 Old Cassatt Road, Berwyn PA 19312, USA
 Phone: 610‐640‐4200 or 800‐355‐3500
 Web: http://www.vertexinc.com/
October 2014 • Contacting Vertex ‐iii

Contacting Vertex
Comments about Vertex documentation

Have you found a way to improve this guide? The writers at Vertex invite you to be a
partner in the continual improvement of the documentation.
You can send an email to the documentation@vertexinc.com mailbox with your ideas
and comments.
October 2014 • Contacting Vertex ‐iv

About this guide
About this guide

The Vertex Payroll Tax Q Series Calculation Guide is a general summary of withholding
tax information for the United States Federal Government, the fifty states, the District of
Columbia, Puerto Rico, the U.S. Virgin Islands, and numerous local jurisdictions.
The Vertex Payroll Tax Q Series Calculation Guide’s purpose is to provide the payroll
administration professional with the information required to review the determination
of withholding tax amounts on employee paychecks and to easily locate answers to
specific tax withholding questions. Vertex maintains the most comprehensive tax
database in the payroll tax industry and provides monthly tax information updates.
Contents of this guide

The Calculation Guide is organized in the following sections: United States Federal
Government; and an alphabetical listing of the fifty states plus the District of
Columbia, Puerto Rico, and the U.S. Virgin Islands. (Local taxing jurisdictions are
included in their respective state sections.) The following section describes the
information provided.
United States
 A general summary of withholding taxes, including basis of tax, valid calculation
methods of each pay type, reciprocity agreements between different taxing
jurisdictions, and valid filing statuses.
 Compensation Taxability Reference Charts.
 Taxability status of employee contributions to retirement plans, cafeteria plans (IRS
Section 125), dependent care, and flexible spending plans.
 Withholding tax calculation examples. These examples are based on a married
employee with two children whose spouse is also employed, unless noted
otherwise.
 Tax rate tables.
 General summaries of Social Security and Medicare (FICA) Federal Unemployment
Insurance (FUTA), State Unemployment Insurance (SUI), and State Disability
Insurance (SDI), including taxable wage base, employer and employee tax rates, and
valid calculation methods for each pay type.
 General summaries of Railroad Retirement Taxes, including taxable wage base,
employer and employee tax rates, and valid calculations for each pay type.
June 2017 • About this guide ‐v

About this guide
 Where applicable, general summaries of miscellaneous taxes levied by the taxing
jurisdictions.
The following table lists the U.S. taxes detailed in the Vertex Payroll Tax Q Series
Calculation Guide:
JURISDICTION TAXES STATES/PROVINCES
Federal  Federal Income Tax Not applicable

 Earned Income
Credit
 Social Security
 Medicare
 FUTA
 Railroad
Retirement Taxes
State State Income Tax AL, AR, AZ, CA, CO, CT, DC, DE,
GA, HI, IA, ID, IL, IN, KS, KY, LA,
MA, MD, ME, MI, MN, MO, MS,
MT, NC, ND, NE, NJ, NM, NY,
OH, OK, OR, PA, PR, RI, SC, UT,
VA, VT, WI, WV
Earned Income Credit IN
State Unemployment All states, DC, PR, VI
Insurance Tax
State Disability CA, HI, NJ, NY, PR, RI
Insurance Tax
State Miscellaneous AL, AZ, CA, CO, GA, HI, IA, ID,
Tax MA, MN, MT, NH, NJ, NM, NV,
NY, OR, PR, RI, SC, SD, TX, WA,
WY
Local  Head Tax CO, PA, WV
 Occupational

Privilege Tax
 Emergency and
Municipal Services
Tax
County Income Tax AL, IN, KY, MD, OR
October 2014 • About this guide ‐vi

About this guide
JURISDICTION TAXES STATES/PROVINCES
City Income Tax AL, DE, KY, MD, MI, MO, NY,
OH, PA
City Transit Tax OR
Township Income Tax PA
School District Tax KY, OH, PA

Additional sections of this guide include:
 Summaries of the data modifications made in recent updates.
 Reproductions of Federal and State W‐4 Forms.
 A glossary of payroll tax terminology.
 Information on receiving Vertex Payroll Tax Q Series updates via electronic
download.
Audience
The Vertex Payroll Tax Q Series Calculation Guide is designed for the payroll
administration professional with a solid understanding of withholding tax calculation
methods and principles.
October 2014 • About this guide ‐vii

About this guide
Vertex Payroll Tax Q Series references

The following Vertex documents may be useful in understanding the specifications in
this guide:
Vertex Payroll Tax Q Series Administrator’s Guide
This guide provides procedures to create, populate, and update the Payroll Tax database
and the GeoCoder database. It includes:
 The corrective actions required to handle errors that can occur when you are
creating and populating the databases
 A procedure you use to verify that you have created and populated each database
successfully
Vertex Payroll Tax Q Series Programmer’s Guide
This guide provides the programmer with the general information needed to build the
interface between your host system and the Vertex Payroll Tax Q Series programs and
databases. It includes:
 Descriptions of the components of Vertex Payroll Tax Q Series and its operating
environment
 Discussions of the tax considerations that influence the selection and application of
specific functions
 A step‐by‐step description of how the Payroll Tax Application Programmer’s
Interface (API) works
 An overview of the function families for both the GeoCoder and Payroll Tax APIs
 Discussions of the special tax considerations that impact the parameters used in a
tax calculation and instructions for generating reports
 A worksheet to help you match the parameters in your host system to the
parameters in Vertex Payroll Tax
October 2014 • About this guide ‐viii

About this guide
Vertex Payroll Tax Q Series Reference Manual
This manual provides the programmer with detailed information on the syntax of the
GeoCoder and Payroll Tax API functions needed to build an interface. It includes:
 The Vertex data types and function families for each API
 Sample programs for both the GeoCoder and Payroll Tax APIs
GeoCoder Master List
This list contains approximately 60,000 items with location information about every
state, county, township, and city. This list can be used by Vertex Payroll Tax users when
identifying an employee’s Work and Resident GeoCodes.

October 2014 • About this guide ‐ix

United States Federal
Table of Contents
Withholding Tax Summary 2

Withholding Tax Regular Wages Only Annualized Method Calculation Example 5
Withholding Tax Regular Wages Only Cumulative Method Calculation Example 6
Withholding Tax Regular and Supplemental Wages Cumulative Method Calculation Example 7
Withholding Tax Regular and Supplemental Wages Tiered Flat Rate Combined Method
8
Calculation Example
Withholding Tax Regular and Supplemental Wages Concurrent Aggregation Method Calculation
9
Example
Withholding Tax Supplemental Wages Only Previous Aggregation Method Calculation Example 10
Withholding Tax Supplemental Wages Only Tiered Flat Rate Method Calculation Example 11
Withholding Tax Supplemental Wages Only Cumulative Method Calculation Example 12
Withholding Tax Regular Wages Only Annualized Method Calculation Example with Period-to-
13
Date Wages
Withholding Tax Rate Tables 14
Insurance Contribution Act (FICA) Summary 15
Medicare Withholding Tax Flat Rate Method Calculation Example 18
Federal Unemployment Tax Act (FUTA) Summary 19
Disability Insurance Summary 22
Railroad Retirement Taxes Summary 23
Railroad Medicare Tier I Withholding Tax Flat Rate Method Calculation Example 26
October 2014 • Federal-1

Withholding Tax Summary
United States Federal Withholding Tax Summary

Basis of tax Gross income earned in the calendar year
Pay type Calculation methods
• Cumulative
Regular Only
• Annualized (default)
• Cumulative
Calculation methods Regular and Supplemental • Tiered Flat Rate Combined (default)
• Concurrent Aggregation
• Cumulative
Supplemental Only • Previous Aggregation
• Tiered Flat Rate (default)
Reciprocity Not Applicable
• Single
Valid Filing Statuses
• Married

Status: • Subject: wages will be included in subject gross but not in adjusted current gross.
• Taxable: wages will be included in subject gross and in adjusted current gross.
• Exempt: wages will not be included in subject gross nor adjusted current gross.
Pre-Tax deductions
Plan Status Plan Status
401K Deferral Exempt 457 Catch Up Increased Limit Exempt
401K Catch Up 2 Over 50 Exempt 457 Catch Up 2 Over 50 Exempt
403B Deferral Exempt 125 Exempt
403B Catch Up 15 Year Exempt Dependent Care Exempt
403B Catch Up 2 Over 50 Exempt FSA Exempt
408K Deferral Exempt HSA Sec. 125 Exempt
408K Catch Up 2 Over 50 Exempt HSA Catch Up Sec. 125 Exempt
408P Deferral Exempt Insurance Benefits Taxable
408P Catch Up 2 Over 50 Exempt Qualified Parking Exempt
409A Deferral Exempt Roth 401K Taxable
457 Deferral Exempt Vanpool and Transit Passes Exempt
September 2016 • Federal-3

Alternate Compensation
1
Adoption Assistance Exempt Health Savings Acct - Employer
Exempt
Adult Child Health Coverage Exempt Contribution (Sec. 125)
Clergy Housing Allowance Exempt
Meals for the convenience of the ER Exempt
Deceased Worker Pay Exempt
Domestic Partner Benefit
Exempt Military Differential Pay Taxable
(Dependent)
Domestic Partner Benefit (Non Qualified Moving Expense
Taxable Exempt
Dependent) Reimbursements
Educational Assistance (Job-Related) Exempt 409A Distribution Taxable
Educational Assistance (Non-Job Qualified Parking Exempt4

Exempt2
Related) Reported Tips Taxable
Golden Parachute Taxable3 Severance Pay Taxable
Severance Pay (Required by Law or

Group Term Life in excess of $50,000 Subject Taxable
Contract)
Health Savings Acct - Employer Stock Options5 Taxable
Exempt
Contribution Vanpool and Transit Passes Exempt6
Sick pay
3rd Party STD 125 Plan Subject Agent STD 125 Plan Taxable
3rd Party LTD 125 Plan Subject ER LTD 125 Plan Taxable
Agent LTD 125 Plan Taxable ER STD 125 Plan Taxable
1. Exempt up to a limit of $13,570 4. Exempt up to a monthly limit of $255

2. Exempt up to a limit of $5,250 5. This plan is referring to nonqualified stock options
3. Golden Parachute compensation over the excess limit 6. Exempt up to a monthly limit of $255
has an additional 20 percent excise tax for US federal
withholding.
December 2016 • Federal-4

Withholding Tax Regular Wages Only

Annualized Method Calculation Example
This calculation example is based on filing status of Married with four allowances.
United States Federal Withholding Tax Regular Wages Only

Step Action Result Example
1 Multiply gross wages per pay period by the annual number 1,000.00
Annual gross wages
of pay periods. x 52
52,000.00
2 Subtract the withholding allowance amount. Annual taxable 52,000.00

Withholding amount, per allowance: 4,050.00 wages - 16,200.00
35,800.00
3 Compute the annual federal tax using the tax 35,800.00

Annual federal tax
rate table. - 27,300.00
8,500.00
Married: Line 3 x 0.15
1,275.00
+ 1,865.00
3,140.00
4 Divide the annual federal tax by the annual number of pay Federal tax for the 3,140.00
periods. pay period / 52
60.38


Cumulative Method Calculation Example
This calculation example is based on filing status of Married with four allowances. The employee earns $1,000 per
week. This is the 10th pay period of the year.
1 Add regular gross wages and year-to-date wages. 1,000.00
Total gross wages
+ 9,000.00
10,000.00
2 Divide by the current pay period number. 10,000.00

Average gross wages
/ 10
1,000.00
3 Multiply by the annual number of pay periods. N/A 1,000.00

x 52
52,000.00

35,800.00
5 Compute the annual federal tax using the tax rate table. Annual federal tax 35,800.00
- 27,300.00
Married: Line 3 8,500.00
x 0.15
1,275.00
+ 1,865.00
3,140.00
6 Divide the annual federal tax by the annual 3,140.00

Federal tax on
number of pay periods. / 52
annual gross wages
60.3846
7 Multiply by the current pay period number. N/A 60.3846

x 10
603.85
8 Subtract the year-to-date tax amount. Federal tax for the 603.85
pay period - 543.42
60.43

Withholding Tax Regular and Supplemental Wages

week with a current bonus of $5,000. This is the 10th pay period of the year.
United States Federal Withholding Tax Regular and Supplemental Wages
1 Add regular, supplemental, and year-to-date wages. 1,000.00
Total gross wages
5,000.00
+ 9,000.00
15,000.00

Average gross wages
/ 10
1,500.00

x 52
78,000.00

61,800.00
5 Compute the annual federal tax using the tax Annual federal tax 61,800.00
rate table. - 27,300.00
34,500.00
5,175.00
+ 1,865.00
7,040.00
6 Divide the annual federal tax by the annual 7,040.00

Federal tax on
annual gross wages
135.3846
7 N/A 135.3846
Multiply by the current pay period number.
x 10
1,353.85
8 Federal tax for the 1,353.85

Subtract the year-to-date tax amount.
pay period - 543.42
810.43


Tiered Flat Rate Combined Method Calculation Example

Tiered Flat Rate Combined Method Calculation Example
Regular Wages
Annual gross wages
52,000.00

35,800.00
3 Compute the annual federal tax using the tax rate table. 35,800.00
Annual federal tax
- 27,300.00
8,500.00
1,275.00
+ 1,865.00
3,140.00
4 Divide the annual federal tax by the annual number of pay Federal tax for the 3,140.00
60.38
Supplemental Wages
5 Multiply supplemental wages by the federal supplemental 5,000.00
Federal tax on
tax rate of 25%. x 0.25
supplemental wages
1,250.00
for the pay period
6 Add the tax on regular wages and the tax on supplemental Federal tax for the 1,250.00
wages. pay period + 60.38
1,310.38


Concurrent Aggregation Method Calculation Example

1 Add regular gross wages and year-to-date wages. 1,000.00
Total gross wages
+ 5,000.00
6,000.00
2 Multiply by the annual number of pay periods. 6,000.00

Annual gross wages
x 52
312,000.00

295,800.00
- 242,000.00
53,800.00
17,754.00
+ 52,222.50
69,976.50
5 Divide the annual federal tax by the annual number Federal tax for the 69,976.50
of pay periods. pay period / 52
1,345.70

Withholding Tax Supplemental Wages Only

Previous Aggregation Method Calculation Example
United States Federal Withholding Tax Supplemental Wages Only

1 Add supplemental wages and the wages from the previous Total gross wages 1,000.00
pay period. + 5,000.00
6,000.00
2 Multiply total gross wages by the annual number of pay 6,000.00

Annual gross wages
periods. x 52
312,000.00

295,800.00
- 242,000.00
53,800.00
17,754.00
+ 52,222.50
69,976.50
5 Divide the annual federal tax by the annual number of pay N/A 69,976.50
periods. / 52
1,345.70
6 Subtract the previous pay period’s tax amount. Federal tax for the 1,345.70
pay period - 60.38
1,285.32


Tiered Flat Rate Method Calculation Example

1 Multiply supplemental wages by the federal 5,000.00

Federal tax for the pay period
supplemental tax rate of 25%1. x 0.25
1,250.00
1. If a supplemental wage payment, together with other supplemental wage payments made to the
employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39.6%.
March 2016 • Federal-11


week with a current bonus of $5,000. This is the 10th pay period of the year.
1 Add supplemental and year-to-date wages. Total gross wages 5,000.00
+ 9,000.00
14,000.00

Average gross wages
/ 10
1,400.00

x 52
72,800.00

56,600.00
- 27,300.00
29,300.00
4,395.00
+ 1,865.00
6,260.00
6 Divide the annual federal tax by the annual number of pay Federal tax 6,260.00
periods. on annual / 52
gross wages 120.3846

x 10
1,203.85
8 Subtract the year-to-date tax amount. Federal tax for the 1,203.85
pay period - 543.42
660.43


Annualized Method Calculation Example with Period-to-Date Wages
This calculation example is based on filing status of Married with four allowances. For this example, regular
wages are $500 and period-to-date wages are $450.
Annualized Method Calculation Example With Period-To-Date Wages
1 Add current gross wages to period-to-date gross wages. Total gross wages 450.00
+ 500.00
950.00
2 Multiply gross wages per pay period by the annual number 950.00
Annual gross wages
49,400.00

Withholding amount, per allowance: $ 4,050.00 wages - 16,200.00
33,200.00
- 27,300.00
5,900.00
885.00
+ 1,865.00
2,750.00
5 Divide the annual federal tax by the annual number of pay 2,750.00
Total amount of
periods. / 52
federal tax for the
52.88
multiple pays within
the pay period
6 Subtract the period-to-date tax amount. Federal tax for the 52.88
additional pay - 0.00
within the pay 52.88
period

Withholding Tax Rate Tables
Single
Tax is
Line If taxable wages are Of the excess over
Amount +%
1 Not over 2,300.00 0.00%
2 11,625.00 0.00 10.00% 2,300.00
3 40,250.00 932.50 15.00% 11,625.00
4 94,200.00 5,226.25 25.00% 40,250.00
5 193,950.00 18,713.75 28.00% 94,200.00
6 419,000.00 46,643.75 33.00% 193,950.00
7 420,700.00 120,910.25 35.00% 419,000.00
8 Over 420,700.00 121,505.25 39.60% 420,700.00
Married
Tax is
Amount +%
1 Not over 8,650.00 0.00%
2 27,300.00 0.00 10.00% 8,650.00
3 84,550.00 1,865.00 15.00% 27,300.00
4 161,750.00 10,452.50 25.00% 84,550.00
5 242,000.00 29,752.50 28.00% 161,750.00
6 425,350.00 52,222.50 33.00% 242,000.00
7 479,350.00 112,728.00 35.00% 425,350.00
8 Over 479,350.00 131,628.00 39.60% 479,350.00

Insurance Contribution Act (FICA) Summary
Old Age, Survivors and Disability Insurance (Social Security)

Wage Base 127,200.00
Rates Employer 6.20% Employee 6.20%
Pay Type Calculation Methods
• Self Adjust
Calculation Methods
All Pay Types • No Self Adjust (default)
• Self Adjust at Maximum
Medicare Hospital Insurance
Wage Base Has been eliminated
• 1.45% Up to
$200,000
Rates Employer 1.45% Employee1
• 2.35% Over
$200,000.00
Pay type Calculation Methods
Calculation Methods • Self Adjust
All Pay Types
• Flat Rate (default)
1
Pass wage and tax amounts from a predecessor employer in the following fields:
eVprtGrsIDPriorState
eVprtGrsIDPriorStateSup
eVprtTaxAmtIDPriorState
eVprtTaxAmtIDPriorStateSup

Pre-Tax deductions
401K Deferral Taxable 457 Catch Up Increased Limit Taxable
401K Catch Up 2 Over 50 Taxable 457 Catch Up 2 Over 50 Taxable
403B Deferral Taxable 125 Exempt
403B Catch Up 15 Year Taxable Dependent Care Exempt
403B Catch Up 2 Over 50 Taxable FSA Exempt
408K Deferral Taxable HSA Sec. 125 Exempt
408K Catch Up 2 Over 50 Taxable HSA Catch Up Sec. 125 Exempt
408P Deferral Taxable Insurance Benefits Taxable
408P Catch Up 2 Over 50 Taxable Qualified Parking Exempt
409A Deferral Taxable Roth 401K Taxable
457 Deferral Taxable Vanpool and Transit Passes Exempt

Adoption Assistance Taxable Health Savings Acct - Employer
Exempt
Deceased Worker Pay Taxable
Exempt Military Differential Pay Exempt
(Dependent)
Taxable Exempt
Educational Assistance (Job-Related) Exempt 409A Distribution Exempt

Exempt1
Golden Parachute Taxable Severance Pay Taxable

Group Term Life in excess of $50,000 Taxable Taxable
Contract)
Exempt
Sick pay
3rd Party STD 125 Plan Taxable Agent STD 125 Plan Taxable
3rd Party LTD 125 Plan Exempt ER LTD 125 Plan Exempt
Agent LTD 125 Plan Exempt ER STD 125 Plan Taxable

2. Exempt up to a monthly limit of $255
3. This plan is referring to nonqualified stock options.
April 2016 • Federal-17

Medicare Withholding Tax

Flat Rate Method Calculation Example
United States Federal Medicare Withholding Tax

1 Multiply wages by the tax rate of: Subtotal
For wages of $202,000:
1.45% up to $200,000 200,000.00

2.35% over $200,000 x 1.45%
2,900.00
2,000.00
x 2.35%
47.00
2 Add the results. Federal tax for the 2,900.00

pay period + 47.00
2,947.00

Federal Unemployment Tax Act (FUTA) Summary
FUTA Act Summary

Wage Base 7,000.00
Employer
Rates 6.00% Employee N/A
Gross
Maximum
Employer 5.40% Net Rate 0.60%
Credit
• Self Adjust
Calculation Methods

Pre-Tax deductions
November 2016 • Federal-20

Exempt
(Dependent)
Taxable Exempt

Exempt1

Group Term Life in excess of $50,000 Exempt Taxable
Contract)
Exempt
Sick pay
1. Exempt up to a limit of $5,250


Disability Insurance Summary
Federal Disability Summary
Wage Base N/A
Employer Rate N/A Employee Rate N/A

Railroad Retirement Taxes Summary
Tier I
Employer Rate 6.20% Employee Rate 6.20%
All Pay Types • Self Adjust
Calculation methods
• No Self Adjust (default)
Medicare
Wage Base Has been eliminated
• 1.45% Up to
$200,000.00
Employer Rate 1.45% Employee Rate1
• 2.35% Over
$200,000.00
Calculation Methods
All Pay Types Flat Rate (default)
Tier II
Wage Base 94,500.00
Employer Rate 13.1% Employee Rate 4.9%
Calculation Methods
RUIA
Wage Base $1,545.00 per month
Employer Rate 2.15% - 12% Employee Rate N/A
Calculation Methods
1
Pass wage and tax amounts from a predecessor employer in the following fields:
eVprtGrsIDPriorState
eVprtGrsIDPriorStateSup
eVprtTaxAmtIDPriorState
eVprtTaxAmtIDPriorStateSup

Pre-Tax deductions

Exempt
Domestic Partner Benefit Military Differential Pay Exempt
Exempt
(Dependent) Qualified Moving Expense
Exempt
Domestic Partner Benefit (Non Reimbursements
Taxable
Dependent)
409A Distribution Exempt
Educational Assistance (Job-Related) Exempt
Qualified Parking Exempt2
Educational Assistance (Non-Job
Exempt1

Contract)
Exempt
Sick pay


Railroad Medicare Tier I Withholding Tax

United States Federal Railroad Medicare Tier I Withholding Tax

1 Multiply wages by the tax rate of: Subtotal
For wages of $202,000:
1.45% up to $200,000 200,000.00

2.35% over $200,000 x 1.45%
2,900.00
2,000.00
x 2.35%
47.00
2 Add the results. Federal tax for the 2,900.00

pay period + 47.00
2,947.00

Alabama
Table of Contents
State Withholding Tax Summary 2

State Withholding Tax Regular Wages Only Annualized Method Calculation Example 5
State Withholding Tax Regular and Supplemental Wages Concurrent Aggregation Method
7
Calculation Example
State Withholding Tax Regular and Supplemental Wages Flat Rate Combined Method Calculation
9
Example
State Withholding Tax Supplemental Wages Only Previous Aggregation Method Calculation
11
Example
State Withholding Tax Supplemental Wages Only Flat Rate Method Calculation Example 13
State Withholding Tax Regular Wages Only Annualized Method Calculation Example with Period-
14
to-Date Wages
State Withholding Tax Standard Deduction Table 16
State Withholding Tax Rate Tables 17
State Unemployment Insurance (SUI) Summary 18
State Unemployment Tax Employment Security Assessment Summary 21
State Disability Insurance (SDI) Summary 22
Employer Miscellaneous Tax Construction Fee Summary 23
Local Withholding Tax Summary 26
Local Withholding Tax Calculation Example 29
Local Withholding Tax Rate Table 30
October 2014 • Alabama-1

Alabama
State Withholding Tax Summary
Alabama State Withholding Tax Summary

Regular Only • Annualized (default)
• Flat Rate Combined (default)
Calculation Methods Regular and Supplemental
• Previous Aggregation
Supplemental Only
• No reciprocity agreements are in effect. However, Alabama does not require

withholding from Alabama residents working in other states that collect
withholding tax.
• Alabama withholding is required from Alabama residents working in other
Reciprocity states that do not collect withholding tax.
• When Non-Residency Certificate (pNRCertif) is set to false and Alabama
residents work in a state that requires state tax to be withheld, then the Alabama
withholding will be reduced by work state withholding.
• Alabama withholding is required from non-residents working in Alabama.
Eliminate the resident tax if the work tax imposes a withholding tax on non-
Jurisdiction Interaction residents. Accumulate wages only if tax is withheld.
Treatment Programming tip: You can program the system to calculate using these rules by
setting pJurIntTreatment to a value of 7.
Code Description Exemption
S Single claiming full personal exemption, or married, or head 1,500.00
Valid Filing Statuses and of family claiming exemption for self only
Personal Exemption M Married claiming exemption for both spouses 3,000.00
Amounts H Head of family 3,000.00
0 Claiming no personal exemptions
MS Married filing separately claiming exemption 1,500.00
Annual Gross Wages Deduction
Dependent Deduction, per From To
dependent, excluding 0.00 20,000.00 1,000.00
spouse 20,000.00 100,000.00 500.00
100,000.00 300.00

Alabama
Pre-Tax deductions
September 2016 • Alabama-3

Alabama
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Taxable
Sick pay
1. Exempt up to a limit of $13,570 4. This plan is referring to nonqualified stock options.

December 2016 • Alabama-4

Alabama
State Withholding Tax Regular Wages Only

This calculation example is based on filing status of M: Married Claiming Personal Exemption for Both Spouses,
with two dependents.
Alabama State Withholding Tax Regular Wages Only
1 Multiply gross wages per pay period by the annual number of pay periods. Annual 1,000.00
gross wages x 52
52,000.00
2 Subtract the standard deduction. 52,000.00

N/A
Filing status: M 4,000.00 - 4,000.00
Standard Deduction Table - line 21 48,000.00
3 Subtract the annual federal withholding tax.1 48,000.00

N/A
Note: Federal withholding tax calculation is based on four - 3,140.00
allowances claimed on Form W-4. 44,860.00
Annual federal withholding tax (Source – Circular E):

a) 4 x 4,050.00 = 16,200.00
b) 52,000.00 - 16,200.00 = 35,800.00
c) [( 35,800.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 3,140.00
4 Subtract the personal exemption. 44,860.00

N/A
Filing status: M 3,000.00 - 3,000.00
41,860.00
5 Subtract the dependent deduction. Annual 41,860.00

Annual gross wages: $52,000.00 taxable - 1,000.00
500 x 2 = 1,000.00 wages 40,860.00

Alabama
Alabama State Withholding Tax Regular Wages Only

6 Compute the annual state tax using the tax rate table. Annual 40,860.00
Filing Status M state tax - 6,000.00
Line 3 34,860.00
x 0.05
1,743.00
+ 220.00
1,963.00
7 Divide the annual state tax by the annual number of pay periods. State tax for 1,963.00
the pay / 52
period 37.75
1. Annual federal withholding tax computed using the annualized method.

Alabama
State Withholding Tax Regular and Supplemental Wages

This calculation example is based on filing status of M: Married Claiming Personal Exemption
for Both Spouses, with two dependents.
Alabama State Withholding Tax Regular and Supplemental Wages
1 Add regular gross wages and supplemental wages. Total gross 1,000.00
wages + 5,000.00
6,000.00

Annual
x 52
gross wages
312,000.00

N/A
Filing status: M 4,000.00 - 4,000.00

N/A

a) 4 x 4,050.00 = 16,200.00
b) 312,000.00 - 16,200.00 = 295,800.00
c) [( 295,800.00 - 242,000.00 ) x 0.33 ]+ 52,222.50 = 69,976.50

N/A
Filing status: M 3,000.00 - 3,000.00
235,023.50

Annual gross wages: $312,000.00 taxable - 600.00
300 x 2 = 600.00 wages 234,423.50

Alabama

Line 3 228,423.50
x 0.05
11,421.18
+ 220.00
11,641.18
the pay / 52
period 223.87
1. Annual federal withholding tax computed using the concurrent aggregation method.

Alabama

Flat Rate Combined Method Calculation Example
for Both Spouses, with two dependents.
Regular Wages
gross wages x 52
52,000.00

N/A
Filing status: M 4,000.00 - 4,000.00

N/A

a) 4 x 4,050.00 = 16,200.00
b) 52,000.00 - 16,200.00 = 35,800.00
c) [( 35,800.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 3,140.00

N/A
Filing status: M 3,000.00 - 3,000.00
41,860.00

500 x 2 = 1,000.00 wages 40,860.00
Line 3 34,860.00
x 0.05
1,743.00
+ 220.00
1,963.00

Alabama

7 Divide the annual state tax by the annual number of pay periods State tax on 1,963.00
regular / 52
wages for 37.75
the pay
period
Supplemental Wages
8 Multiply supplemental wages by the state supplemental tax rate of 5%. State tax on 5,000.00
supplemen- x 0.05
tal wages 250.00
for the pay
period
9 Add the tax on regular wages and the tax on supplemental wages. Total state 37.75
tax for the + 250.00
pay period 287.75

Alabama
State Withholding Tax Supplemental Wages Only

This calculation example is based on filing status of M: Married Claiming Personal Exemption For Both Spouses,
with two dependents.
Alabama State Withholding Tax Supplemental Wages Only
1 Add supplemental wages and the wages from the previous pay period. Total gross 1,000.00
wages + 5,000.00
6,000.00
2 Multiply total gross wages by the annual number of pay periods. 6,000.00
Annual
x 52
gross wages
312,000.00

N/A
Filing status: M 4,000.00 - 4,000.00

N/A

a) 4 x 4,050.00 = 16,200.00
b) 312,000.00 - 16,200.00 = 295,800.00
c) [( 295,800.00 - 242,000.00 ) x 0.33 ]+ 52,222.50 = 69,976.50

N/A
Filing status: M 3,000.00 - 3,000.00
235,023.50

Annual gross wages: $312,000.00 taxable - 600.00
300 x 2 = 600.00 wages 234,423.50
Line 3 228,423.50
x 0.05
11,421.18
+ 220.00
11,641.18

Alabama

8 Divide the annual state tax by the annual number of pay periods. 11,641.18
N/A
/ 52
223.87
9 Subtract the previous pay period’s tax amount. State tax for 223.87
the pay - 37.75
period 186.12
1. Annual federal withholding tax computed using the previous aggregation method.

Alabama


1 Multiply supplemental wages by the state supplemental tax State tax for the pay 5,000.00
rate of 5%. period x 0.05
250.00

Alabama

for Both Spouses, with two dependents. Regular wages are $500 and period-to-date wages are $450.
Alabama Withholding Tax Regular Wages Only
1 Add current gross wages to period-to-date gross wages. Total gross 450.00
wages + 500.00
950.00
2 Multiply gross wages per pay period by the annual number of pay periods. Annual 950.00
gross wages x 52
49,400.00

N/A
Filing status: M 4,000.00 - 4,000.00
4 Subtract the annual federal withholding tax.1 N/A 45,400.00


a) 4 x 4,050.00 = 16,200.00
b) 49,400.00 - 16,200.00 = 33,200.00
c) [( 33,200.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 2,750.00
5 Subtract the personal exemption. N/A 42,650.00

Filing status: M 3,000.00 - 3,000.00
39,650.00

500.00 x 2 = 1,000.00 wages 38,650.00
Line 3 32,650.00
x 0.05
1,632.50
+ 220.00
1,852.50

Alabama
Alabama Withholding Tax Regular Wages Only

8 Divide the annual state tax by the annual number of pay periods Total amt of 1,852.50
state tax for / 52
the multiple 35.63
pays within
the pay
period
the - 9.95
additional 25.68
pay within
the pay
period

Alabama
State Withholding Tax Standard Deduction Table
Filing status
S Single or MS
M H
0 Claiming no personal Married filing
Married filing Jointly Head of Family
exemption separately
Annual Salary Ded Annual Salary Ded Annual Salary Ded Annual Salary Ded
> < or = > < or = > < or = > < or =
0.00 20,499.00 7,500 0.00 20,499.00 4,700 0.00 20,499.00 2,500 0.00 10,249.00 3,750
20,499.01 20,999.00 7,325 20,499.01 20,999.00 4,565 20,499.01 20,999.00 2,475 10,249.01 10,499.00 3,662
20,999.01 21,499.00 7,150 20,999.01 21,499.00 4,430 20,999.01 21,499.00 2,450 10,499.01 10,749.00 3,574
21,499.01 21,999.00 6,975 21,499.01 21,999.00 4,295 21,499.01 21,999.00 2,425 10,749.01 10,999.00 3,486
21,999.01 22,499.00 6,800 21,999.01 22,499.00 4,160 21,999.01 22,499.00 2,400 10,999.01 11,249.00 3,398
22,499.01 22,999.00 6,625 22,499.01 22,999.00 4,025 22,499.01 22,999.00 2,375 11,249.01 11,499.00 3,310
22,999.01 23,499.00 6,450 22,999.01 23,499.00 3,890 22,999.01 23,499.00 2,350 11,499.01 11,749.00 3,222
23,499.01 23,999.00 6,275 23,499.01 23,999.00 3,755 23,499.01 23,999.00 2,325 11,749.01 11,999.00 3,134
23,999.01 24,499.00 6,100 23,999.01 24,499.00 3,620 23,999.01 24,499.00 2,300 11,999.01 12,249.00 3,046
24,499.01 24,999.00 5,925 24,499.01 24,999.00 3,485 24,499.01 24,999.00 2,275 12,249.01 12,499.00 2,958
24,999.01 25,499.00 5,750 24,999.01 25,499.00 3,350 24,999.01 25,499.00 2,250 12,499.01 12,749.00 2,870
25,499.01 25,999.00 5,575 25,499.01 25,999.00 3,215 25,499.01 25,999.00 2,225 12,749.01 12,999.00 2,782
25,999.01 26,499.00 5,400 25,999.01 26,499.00 3,080 25,999.01 26,499.00 2,200 12,999.01 13,249.00 2,694
26,499.01 26,999.00 5,225 26,499.01 26,999.00 2,945 26,499.01 26,999.00 2,175 13,249.01 13,499.00 2,606
26,999.01 27,499.00 5,050 26,999.01 27,499.00 2,810 26,999.01 27,499.00 2,150 13,499.01 13,749.00 2,518
27,499.01 27,999.00 4,875 27,499.01 27,999.00 2,675 27,499.01 27,999.00 2,125 13,749.01 13,999.00 2,430
27,999.01 28,499.00 4,700 27,999.01 28,499.00 2,540 27,999.01 28,499.00 2,100 13,999.01 14,249.00 2,342
28,499.01 28,999.00 4,525 28,499.01 28,999.00 2,405 28,499.01 28,999.00 2,075 14,249.01 14,499.00 2,254
28,999.01 29,499.00 4,350 28,999.01 29,499.00 2,270 28,999.01 29,499.00 2,050 14,499.01 14,749.00 2,166
29,499.01 29,999.99 4,175 29,499.01 29,999.99 2,135 29,499.01 29,999.99 2,025 14,749.01 14,999.99 2,078
30,000.00 and above 4,000 30,000.00 and above 2,000 30,000.00 and above 2,000 15,000.00 and above 2,000

Alabama
State Withholding Tax Rate Tables
Filing status S, 0, H, MS
Tax is
Amount +%
1 Not over 500.00 2.00%
2 3,000.00 10.00 4.00% 500.00
3 Over 3,000.00 110.00 5.00% 3,000.00
Filing status M
Tax is
Amount +%
1 Not over 1,000.00 2.00%
2 6,000.00 20.00 4.00% 1,000.00
3 Over 6,000.00 220.00 5.00% 6,000.00

Alabama
State Unemployment Insurance (SUI) Summary
Alabama State Unemployment Insurance (SUI) Summary

Wage Base 8,000.00
Minimum rate Maximum rate

for positive for negative
0.59%1 6.74%1
balance balance
Rates employers employers
New employer
2.70% Employee rate N/A
rate

• Self Adjust
Calculation Methods
All Pay Types • Quarterly Self Adjust
• Quarterly Self Adjust at Maximum
• Semiannual Self Adjust
• Semiannual Self Adjust at Maximum
1. Employers may also be liable for Employment Security Assessment Rate. See Alabama State
Unemployment Tax Employment Security Rate Tax.
March 2016 • Alabama-18

Alabama
Pre-Tax deductions
403B Deferral Taxable 125 Taxable
403B Catch Up 15 Year Taxable Dependent Care Taxable
403B Catch Up 2 Over 50 Taxable FSA Taxable
408K Deferral Taxable HSA Sec. 125 Taxable
408K Catch Up 2 Over 50 Taxable HSA Catch Up Sec. 125 Taxable
408P Catch Up 2 Over 50 Taxable Qualified Parking Taxable
457 Deferral Taxable Vanpool and Transit Passes Taxable

Alabama
Exempt
(Dependent)
Taxable Exempt
Educational Assistance (Job Related) Exempt 409A Distribution Exempt

2
Educational Assistance (Non-Job 1 Qualified Parking Exempt
Exempt 3
Golden Parachute Taxable Severance Pay Exempt

Group Term Life in excess of $50,000 Exempt Exempt
Contract)
Health Savings Acct - Employer Stock Options Taxable
Exempt
Sick pay
3rd Party STD 125 Plan Exempt Agent STD 125 Plan Taxable

April 2016 • Alabama-20

Alabama
State Unemployment Tax

Employment Security Assessment Summary
To calculate this tax, pass the enumerated type eVprtTaxIDSUI1ER in the parameter pTaxID.
Alabama State Unemployment Tax Employment Security Assessment Summary

Wage Base 8,000.00
Rates Employer 0.06% Employee N/A

• Self Adjust
Calculation Methods
These deductions follow Alabama State Unemployment Insurance (SUI). See the
Pre-tax Deductions
state's SUI summary for details.
These types of compensation follow Alabama SUI. See the state's SUI summary
for details.

Alabama
State Disability Insurance (SDI) Summary
Alabama State Disability Insurance (SDI) Summary
Wage Base N/A
Rates Employer N/A Employee N/A

Alabama
Employer Miscellaneous Tax Construction Fee Summary

In order to calculate this tax, pass the enumerated type eVprtTaxIDStateSpec1ER in the parameter
pTaxID.
Wage Base N/A
Employer Rate 0.15% Employee Rate N/A

Calculation Methods

Alabama
Pre-Tax deductions

Alabama
Taxable
Adult Child Health Coverage Taxable Contribution (Sec. 125)
Meals for the convenience of the ER Taxable
(Dependent)
Taxable Taxable
Educational Assistance (Job-Related) Taxable 409A Distribution Taxable
Educational Assistance (Non-Job Qualified Parking Taxable

Taxable

Contract)
Taxable
Contribution Vanpool and Transit Passes Taxable
Sick pay
3rd Party LTD 125 Plan Taxable ER LTD 125 Plan Taxable
1.
This plan is referring to nonqualified stock options.

Alabama
Local Withholding Tax Summary
Alabama Local Withholding Tax Summary

Calculation methods
Alabama does not require withholding of local taxes for Alabama residents
working in other states. Withholding of all applicable local taxes at the work
Reciprocity
location is required for all Alabama residents and non-residents working in
Alabama.
Valid Filing Statuses N/A

Alabama

Pre-Tax Deductions1
1. Jurisdictions with pre-tax deduction taxability rules that differ from those listed in this chart are identified on

Alabama

1
Taxable
2
Contribution (Sec. 125)
Adult Child Health Coverage Taxable
Clergy Housing Allowance Taxable3
Military Differential Pay Taxable
Exempt
Exempt
Taxable
Dependent)
Exempt4

Contract)
Taxable
Sick pay
8
3rd Party LTD 125 Plan Taxable8 ER LTD 125 Plan Taxable

2. Macon County and the cities of Beaverton, Birmingham, and 6. This plan refers to nonqualified stock options.
Opelika are exempt. 7. Exempt up to a monthly limit of $255
3. The cities of Auburn, Bear Creek, Fairfield, Gadsden, Hackleburg, Haleyville, 8. The city of Southside is exempt.
Opelika, Rainbow City, and Tarrant are exempt.
4. Exempt up to a monthly limit of $5,250

Alabama
Local Withholding Tax

Calculation Example
Local Withholding Tax Calculation Example

1 Multiply gross wages per pay period by the tax rate Local tax for the pay 1,000.00
for the applicable county and/or city, using the tax period x 0.005
rate table. 5.00

Alabama
Local Withholding Tax Rate Table
Alabama Local Withholding Tax Rate Table

Pre-Tax Deductions (if different
Occupational License
Jurisdiction Maximum Tax from Local Withholding Tax
Fee/Tax
Summary)
Counties
Macon 1.00%
Cities
Attalla 2.00%
Auburn 1.00%
Bear Creek 1.00%
Beaverton 1.00%
Bessemer (Jefferson Co.) 1.00%
Birmingham (Jefferson Section 125, Dependent Care, and

1.00%
and Shelby Counties) FSA amounts are exempt.
Brilliant 1.00%
Fairfield (Jefferson Co.) 1.00%
Gadsden 2.00%
Glencoe 2.00%
Goodwater 0.75% 150.00
Guin 1.00%
Hackleburg 1.00%
Haleyville 1.00%
Hamilton 1.00%
Leeds (Jefferson Co.) 1.00%
Lynn 1.00%
Midfield (Jefferson Co.) 1.00%
Mosses 1.00%
Notasulga (Lee and
1.00%
Macon Counties)
Opelika 1.50%
Rainbow City 2.00%
Red Bay 0.50%
Shorter (Macon Co.) 1.00%
Southside 2.00%

Alabama
Alabama Local Withholding Tax Rate Table

Pre-Tax Deductions (if different
Occupational License
Jurisdiction Maximum Tax from Local Withholding Tax
Fee/Tax
Summary)
Section 125, Dependent Care, and
Sulligent 1.00%
FSA amounts are exempt.
Tarrant (Jefferson Co.) 0.50%
Tuskegee (Macon Co.) 3.00%
Wadley 1.00%

Alaska
Table of Contents

June 2015 • Alaska-1

Alaska
Alaska State Withholding Tax Summary
Basis of tax No provision for state income tax.
October 2014 • Alaska-2

Alaska
Alaska State Unemployment Insurance (SUI) Summary

Wage Base 39,800.00

1.00% 5.40%
balance balance
employers employers
Rates Based on the

average rate for
New employer the industry in
Employee rate 0.50%
rate which the
employer is
engaged.
• Self Adjust
Calculation Methods
December 2016 • Alaska-3

Alaska
Pre-Tax deductions
403B Catch Up 15 Year Exempt Dependent Care Taxable
408P Deferral Exempt Insurance Benefits Exempt
408P Catch Up 2 Over 50 Exempt Qualified Parking Taxable
409A Deferral Exempt Roth 401K Exempt
457 Deferral Exempt Vanpool and Transit Passes Taxable
September 2016 • Alaska-4

Alaska
Exempt
Domestic Partner Benefit Military Differential Pay Taxable
Exempt
Exempt
Taxable
Dependent) 409A Distribution Taxable
Educational Assistance (Job Related) Exempt
Reported Tips Taxable
Exempt1 Severance Pay Exempt
Related)
Golden Parachute Taxable Taxable
Contract)
Group Term Life in excess of $50,000 Exempt Stock Options3 Taxable
Health Savings Acct - Employer

Exempt Vanpool and Transit Passes Exempt4
Contribution
Sick pay

April 2016 • Alaska-5

Alaska
Alaska State Disability Insurance (SDI) Summary
Wage Base N/A

Alaska
Alaska Local Withholding Tax Summary
Basis of tax No provision for local income tax.

Arizona
Table of Contents

State Withholding Tax Regular Wages Only Flat Rate Method Calculation Example 5
6
Example
State Withholding Tax Rate Table 8
June 2015 • Arizona-1

Arizona
Arizona State Withholding Tax Summary

Regular Only Flat Rate (default)
Calculation methods
Regular and Supplemental Flat Rate Combined (default)
Supplemental Only Flat Rate (default)
• Arizona withholding is not required from Arizona residents working in other

states. Arizona residents may request withholding by submitting the Arizona
Voluntary Withholding Form.
• Certain non-resident employees are not subject to Arizona withholding under
provisions of ARS § 43-403. A.5.
Reciprocity • A non-resident employee who performs services for an employer within Arizona
may claim exemption from Arizona income tax withholding only if the following
two requirements are both met: a) employee is a resident of, or domiciled in,
California, Indiana, Oregon, or Virginia; and, b) the employee is allowed a tax
credit for income taxes paid to the employee’s state of residency or domicile in
conformance to ARS § 43-1096.1
1. To claim exemption from Arizona income tax, employees who meet these qualifications must file Form WEC Withholding Exemption
Certificate with the employer.
October 2014 • Arizona-2

Arizona
Pre-Tax deductions
September 2016 • Arizona-3

Arizona
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay
1. Exempt to a monthly limit of $13,570 4. This plan is referring to nonqualified stock options.
2. Exempt up to a monthly limit of $5,250 5. Exempt up to a monthly limit of $255
December 2016 • Arizona-4

Arizona

This calculation example is based on filing status of Married with four allowances. The employee has elected
Arizona withholding of 3.6% of the gross taxable wages.
Arizona State Withholding Tax Regular Wages Only
1 Multiply taxable gross wages by one of the optional state tax State tax on regular 1,000.00
rates.1 wages for the pay x 0.036
period. 36.00
1. If an invalid alternate calculation code is passed, the tax will be withheld at 2.7%.

Arizona

This calculation example is based on filing status of Married with four allowances. The employee has elected
Arizona withholding of 3.6% of gross taxable wages.
Arizona State Withholding Tax Regular and Supplemental Wages
Regular Wages
1 Multiply the taxable gross wages by one of the optional state State tax on regular 1,000.00
tax rates.1 wages for the pay x 0.036
period 36.00
Supplemental Wages
2 Multiply supplemental wages by the state supplemental tax 5,000.00
State tax on
rate of 3.6%. x 0.036
supplemental wages
180.00
for the pay period
3 Add the tax on regular wages and the tax on supplemental Total state tax for 36.00
wages. the pay period + 180.00
216.00

Arizona

The employee has elected Arizona withholding of 3.6% of gross taxable wages.
Arizona State Withholding Tax Supplemental Wages Only

1 Multiply the supplemental wages by one of the optional State supplemental 5,000.00
state tax rates.1 tax for the pay x 0.036
period 180.00

Arizona
State Withholding Tax Rate Table
Alternate Calculation Code Employee may elect holding

If gross taxable wages are
Value rate of1
8 All wages 0.0%
9 All wages 1.3%
10 All wages 1.8%
11 All wages 2.7%
12 All wages 3.6%
13 All wages 4.2%
14 All wages 5.1%
19 All wages (no State A-4 filed) 2.7% (default)
20 All wages 0.8%
1. If none of the alternate calculation codes from this table is entered, then the calculation uses the default withholding rate.

Arizona
Arizona State Unemployment Insurance (SUI) Summary

Wage Base 7,000.00

0.04% 10.59%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
January 2017 • Arizona-9

Arizona
Pre-Tax deductions
September 2016 • Arizona-10

Arizona
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Arizona-11

Arizona
Wage Base N/A

Arizona
Arizona Local Withholding Tax Summary
Basis of tax No provision for local income tax

Arkansas
Table of Contents

6
Example
9
to-Date Wages
State Withholding Tax Low Income Taxpayer Tax Rate Reduction Calculation Table 12
October 2014 • Arkansas-1

Arkansas
Arkansas State Withholding Tax Summary

Regular Only Annualized (default)
Calculation Methods
• No reciprocity agreements are in effect. However, Arkansas does not require

withholding from Arkansas residents working in other states that collect
withholding tax.
• Arkansas withholding is required from Arkansas residents working in other
states that do not collect withholding tax.
• When Non-Residency Certificate (pNRCertif) is set to false and Arkansas
residents work in a state that requires state tax to be withheld, then the Arkansas
withholding will be reduced by the work state withholding.
Reciprocity • Arkansas withholding is required from non-residents working in Arkansas.
• Residents of Texarkana, Arkansas are exempt from paying Arkansas income tax.
Employers must set pTaxExempt to true.
The following table lists the reciprocity agreements in effect:

Residents of… Who work in… Are subject to this tax treatment…
Exempt from Arkansas income tax on wages
Texarkana, TX1 Texarkana, AR
earned in Texarkana, AR.
Exempt from Arkansas income tax on wages
Texarkana, AR1 Texarkana, TX
earned in Texarkana, TX.
Eliminate the resident tax if the work tax imposes a withholding tax on
Jurisdiction Interaction nonresidents. Accumulate wages only if tax is withheld.
Single
Valid Filing Statuses Married filing jointly
Head of household
Per exemption 26.00
Tax Credit
1. Qualifying employees should file Form AR4EC(TX), Texarkana Employee’s Withholding Exemption Certificate, with their employer.

Arkansas
Pre-Tax deductions
September 2016 • Arkansas-3

Arkansas
Exempt
Adult Child Health Coverage Exempt Contribution Sec. 125
(Dependent)
Taxable Exempt

Exempt

Group Term Life in excess of $50,000 Subject Exempt
Contract)
Exempt
Sick pay

April 2016 • Arkansas-4

Arkansas

This calculation example is based on filing status of Married Filing Jointly with four exemptions.
Arkansas State Withholding Tax Regular Wages Only

Annual gross wages
52,000.00
2 Subtract the standard deduction. Annual taxable 52,000.00

Standard deduction: 2,200.00 wages - 2,200.00
49,800.00
3
For wages less than 50,000, look up and
calculate tax using the $50 range. Mid-range 49,850.00
amount
Note: For this example, the mid-range for
49,800 to 49,900 is 49,850.
4 Compute the annual state tax using the tax rate Annual state tax 49,850.00
table. x 0.069
Line 6 3,439.65
- 940.44
2,499.21
5 Round the result to the nearest dollar. Rounded state tax 2,499.00
6 Multiply the annual state tax by the reduction factor,1 using Reduced annual N/A
the tax rate reduction calculation table. state tax
7 Subtract the tax credit. 2,499.00

Net annual state tax
Tax credit, per exemption 26.00 - 104.00
2,395.00
8 Divide the annual state tax by the annual number of State withholding 2,395.00
pay periods. tax per pay period / 52
46.06
1. The reduction factor applies only to qualifying employees who have indicated their low income status on Form
AR4EC. For these employees, pass 16 in the pAltCalcCd parameter.
July 2015 • Arkansas-5

Arkansas

This calculation example is based on filing status of Married Filing Jointly with four exemptions.
Arkansas State Withholding Tax Regular and Supplemental Wages

Regular Wages
Annual gross wages
52,000.00

49,800.00
3 For wages less than 50,000, look up and Mid-range

calculate tax using the $50 range. amount 49,850.00
Note: For this example, the mid-range for
49,800 to 49,900 is 49,850.
table. x 0.069
Line 6 3,439.65
- 940.44
2,499.21

2,395.00
8 Divide the annual state tax by the annual number of State tax for the pay 2,395.00
pay periods. period / 52
46.06

Arkansas
Arkansas State Withholding Tax Regular and Supplemental Wages

Supplemental Wages
State tax on
rate of 6.9%. x 0.069
supplemental wages
345.00
for the pay period
391.06

Arkansas

Arkansas State Withholding Tax Supplemental Wages Only

rate of 6.9%. period x 0.069
345.00
13
December 2014 • Arkansas-8

Arkansas

This calculation example is based on filing status of Married Filing Jointly with four exemptions. For this example,
regular wages are $500 and period-to-date wages are $450.
+ 500.00
950.00
Annual gross wages
49,400.00

47,200.00
5 For wages less than 50,000, look up and

calculate tax using the $50 range. Mid-range 47,250.00
Note: For this example, the mid-range for amount
47,200 to 47,300 is 47,250.
table x 0.069
Line 6 3,260.25
- 940.44
2,319.81

2,216.00

Arkansas

9 Divide the annual state tax by the annual number of Total amount of 2,216.00
pay periods. state withholding / 52
tax for the multiple 42.62
pays within the pay
period
10 Subtract the period-to-date tax amount. State withholding 42.62

tax for the - 10.77
additional pay 31.85
within the pay
period

Arkansas
All filers
Tax is
Line If taxable wages are
% - Amount
1 Over 0.00 0.90%
2 4,300.00 2.40% 64.49
3 8,400.00 3.40% 148.48
4 12,600.00 4.40% 274.47
5 21,000.00 5.90% 589.45
6 35,100.00 6.90% 940.44

Arkansas
State Withholding Tax

Low Income Taxpayer Tax Rate Reduction Calculation Table
• The reduction factor applies only to qualifying employees who have indicated their low
income status on Form AR4EC. For these employees, pass 16 in the pAltCalcCd parameter.
Notes:
• For employees who have indicated low income status on AR4EC but have not filed
AR4ECSP, pass 18 in the AltCalcCd parameter.
If annual gross wages are

Filing Status Tax is reduced to
from to
0.00 9,300.00 1/3 of the regular tax
Single
9,301.00 11,400.00 2/3 of the regular tax
Married, Filing 0.00 16,000.00 1/3 of the regular tax
Jointly 16,001.00 16,200.00 2/3 of the regular tax
0.00 15,200.00 1/3 of the regular tax
Head of Household
15,201.00 16,200.00 2/3 of the regular tax

Arkansas
Arkansas State Unemployment Insurance (SUI) Summary

Wage Base 12,000.00

.4%1 14.3%1
balance balance
employers employers
Rates
New employer
3.2%1 Employee rate N/A
rate

• Self Adjust
Calculation Methods
1. Includes 0.4% stabilization rate

Arkansas
Pre-Tax deductions
408P Catch Up 2 Over 50 Taxable Roth 401K Taxable
September 2016 • Arkansas-14

Arkansas
Exempt
Adult Child Health Coverage Exempt Contribution Sec. 125
(Dependent)
Taxable Exempt
Educational Assistance (Job Related) Exempt 409A Distribution Exempt
Educational Assistance (Non-Job Qualified Parking Exempt

Exempt1

Contract)
Exempt
Contribution Vanpool and Transit Passes Exempt
Sick pay

April 2016 • Arkansas-15

Arkansas
Wage Base N/A

Arkansas
Arkansas Local Withholding Tax Summary

California
Table of Contents

6
Calculation Example
7
Example
State Withholding Tax Supplemental Wages Only Previous Aggregation Method Calculation Example 9
State Withholding Tax Supplemental Wages Only Alternate Flat Rate Method Calculation Example 11
12
to-Date Wages
State Withholding Tax Low Income Exemption Limits Table 14
State Unemployment Tax Employment Training Tax Summary 19
Local Withholding Tax Payroll Expense Tax Summary 23
Local Employer Tax San Francisco Payroll Expense Tax Summary 26
October 2014 • California-1

California
California Withholding Tax Summary

• Flat Rate Combined
Regular and Supplemental
Calculation methods • Concurrent Aggregation (default)
• Alternate Flat Rate
Supplemental Only • Previous Aggregation
No reciprocity agreements are in effect. However, California allows a credit for
taxes paid elsewhere. For California residents working in other states, withhold
Reciprocity for California the amount by which California tax exceeds the tax of the state of
employment. California withholding is required from non-residents working in
California.
Credit the resident state by the amount of work tax withheld. Always accumulate
Jurisdiction Interaction wages.
• Single or Married with two or more incomes
Valid Filing Statuses • Head of Household
• Married with one income
Single, married with two or more incomes, or married with multiple
4,129.00
employers
Married with one income claiming 0 or 1 regular allowances 4,129.00
Married with one income claiming 2 or more regular allowances 8,258.00

Standard deduction
Head of household 8,258.00
Additional allowance for estimated deductions, per additional
allowance 1,000.00
Note: Input the number of allowances for estimated deductions as
secondary exemptions.
Per regular withholding allowance. Do not include allowances for 122.10
estimated deductions
Tax Credit
Note: Input the number of regular withholding allowances as
primary exemptions.
December 2016 • California-2

California
Pre-Tax deductions
408K Deferral Exempt HSA Sec. 125 Taxable
408K Catch Up 2 Over 50 Exempt HSA Catch Up Sec. 125 Taxable
September 2016 • California-3

California
1
Taxable
(Dependent)
Exempt Exempt

Exempt2

Contract)
Taxable
Sick pay


California

This calculation example is based on filing status of Married with Two or More Incomes claiming four regular
withholding allowances, and one allowance for estimated deductions.
California Withholding Tax Regular Wages Only
Annual gross wages
52,000.00
2 Determine if annual gross wages exceed the Low Income Tax liability 52,000.00
Exemption Limits (refer to Low Income Exemption Limits determination > 13,687.00
Table). If annual gross wages do not exceed the Low Income so tax is to be
Exemption Limits, no tax is to be withheld. withheld
3 Subtract the amount of additional allowances for 52,000.00

N/A
estimated deductions (DE4-Worksheet B). - 1,000.00
51,000.00

wages - 4,129.00
46,871.00
5 Compute the annual state tax using the tax rate table. Annual state tax 46,871.00
- 41,629.00
Single/Married with two or more incomes: 5,242.00
Line 5 x 0.088
461.30
+ 1,581.57
2,042.87

- 488.40
1,554.47
7 Divide the net annual state tax by the annual number of pay State tax for the pay 1,554.47
periods. period / 52
29.89

California

withholding allowances and one allowance for estimated deductions.
California Withholding Tax Regular and Supplemental Wages
1 Add regular gross wages and supplemental wages. Multiply 1,000.00
Total gross wages
by the annual number of pay periods. + 5,000.00
6,000.00
x 52
312,000.00
2 Determine if total gross wages exceed the Low Income Tax liability 312,000.00
Table). If total gross wages do not exceed the Low Income so tax is to be
3 Subtract the amount of additional allowances for estimated N/A 312,000.00

deductions (DE4 - Worksheet B). - 1,000.00
311,000.00

wages - 4,129.00
306,871.00
5 Compute the annual state tax using the tax rate table. 306,871.00
Annual state tax
- 268,750.00
38,121.00
Single/Married with two or more incomes: Line 6 x 0.1133
4,319.11
+ 24,658.99
28,978.10

- 488.40
28,489.70
547.88

California

Regular Wages
Annual gross wages
52,000.00
Table). If annual gross wages do not exceed the Low Income so tax is to be

N/A
51,000.00

wages - 4,129.00
46,871.00
- 41,629.00
Line 5 x 0.088
461.30
+ 1,581.57
2,042.87

- 488.40
1,554.47
29.89

California

Supplemental Wages
8 Multiply supplemental wages by the federal supplemental 5,000.00
State tax on
tax rate of 6.6%. x 0.066
supplemental wages
330.00
for the pay period
359.89

California

California Withholding Tax Supplemental Wages Only
1 Add gross wages from the previous pay period and Estimated annual 1,000.00
supplemental wages, and multiply by the annual number of gross wages + 5,000.00
pay periods. 6,000.00
x 52
312,000.00
2 Determine if estimated annual gross wages exceed the Low Tax liability 312,000.00
Income Exemption Limits (refer to Low Income Exemption determination > 13,687.00
Limits Table). If estimated annual gross wages do not exceed so tax is to be
the Low Income Exemption Limits, no tax is to be withheld. withheld
3 Subtract the amount of additional allowances for estimated N/A 312,000.00

deductions (DE4 - Worksheet B). - 1,000.00
311,000.00

wages - 4,129.00
306,871.00
5 306,871.00
Compute the total annual state tax using the tax rate table. Annual state tax
- 268,750.00
38,121.00
Single/Married with two or more incomes: Line 6 x 0.1133
4,319.11
+ 24,658.99
28,978.10

- 488.40
28,489.70
7 Divide the net annual state tax by the annual number of pay 28,489.70
N/A
periods. / 52
547.88
8 Subtract the previous pay period’s tax amount. State tax for the pay 547.88
period - 32.85
515.03

California


1 Multiply supplemental wages by the state State tax for the pay 5,000.00
supplemental tax rate of 6.6%. period x 0.066
330.00

California

Alternate Flat Rate Method Calculation Example

Alternate Flat Rate Method Calculation Example
1 Multiply supplemental wages by the state State tax for the pay 5,000.00
supplemental tax rate of 10.23%.1 period x 0.1023
511.50
1. This rate could apply to qualifying stock options and bonuses.

California

withholding allowances, and one allowance for estimated deductions. For this example, regular wages are $500
and period-to-date wages are $450.
+ 500.00
950.00
Annual gross wages
49,400.00
Table.) If annual gross wages do not exceed the Low Income so tax is to be
Exemption Limits, no tax is to be withheld withheld

N/A
48,400.00

wages - 4,129.00
44,271.00
- 41,629.00
Line 5 x 0.088
232.50
+ 1,581.57
1,814.07

- 488.40
1,325.67

California

periods. Total amount of
/ 52
state tax for the
25.49
the pay period
9 Subtract the period-to-date tax amount. State tax for the 25.49
period

California

Low Income Exemption Limits Table
FILING STATUS TAX EXEMPT INCOME LIMIT

Single 13,687.00
Married with Two or More Incomes 13,687.00
Married with multiple employers 13,687.00
Married with One Income claiming 0 or 1 regular allowances 13,687.00
Married with One Income claiming 2 or more regular allowances 27,373.00
Head of Household 27,373.00

California
Single/Married with Two or More Incomes

Tax is
Amount +%
1 Not over 8,015.00 1.10%
2 19,001.00 88.17 2.20% 8,015.00
3 29,989.00 329.86 4.40% 19,001.00
4 41,629.00 813.33 6.60% 29,989.00
5 52,612.00 1,581.57 8.80% 41,629.00
6 268,750.00 2,548.07 10.23% 52,612.00
7 322,499.00 24,658.99 11.33% 268,750.00
8 537,498.00 30,748.75 12.43% 322,499.00
9 1,000,000.00 57,473.13 13.53% 537,498.00
10 Over 1,000,000.00 120,049.65 14.63% 1,000,000.00
Married with One Income

Tax is
Amount +%
1 Not over 16,030.00 1.10%
2 38,002.00 176.33 2.20% 16,030.00
3 59,978.00 659.71 4.40% 38,002.00
4 83,258.00 1,626.65 6.60% 59,978.00
5 105,224.00 3,163.13 8.80% 83,258.00
6 537,500.00 5,096.14 10.23% 105,224.00
7 644,998.00 49,317.97 11.33% 537,500.00
8 1,000,000.00 61,497.49 12.43% 644,998.00
9 1,074,996.00 105,624.24 13.53% 1,000,000.00
10 Over 1,074,996.00 115,771.20 14.63% 1,074,996.00
Head of Household
Tax is
Amount +%
1 Not over 16,040.00 1.10%
2 38,003.00 176.44 2.20% 16,040.00
3 48,990.00 659.63 4.40% 38,003.00
4 60,630.00 1,143.06 6.60% 48,990.00
5 71,615.00 1,911.30 8.80% 60,630.00
6 365,499.00 2,877.98 10.23% 71,615.00
7 438,599.00 32,942.31 11.33% 365,499.00
8 730,997.00 41,224.54 12.43% 438,599.00
9 1,000,000.00 77,569.61 13.53% 730,997.00
10 Over 1,000,000.00 113,965.72 14.63% 1,000,000.00

California
California State Unemployment Insurance (SUI) Summary

Wage Base 7,000.00

1.5%1 6.20%
balance balance
New employer
3.4% 1 Employee rate N/A
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for Employment Training tax. See California State Unemployment Tax
Employment Training Tax Summary.

California
Pre-Tax deductions

California
Taxable
(Dependent)
Exempt Exempt

Exempt1

Contract)
Taxable
Sick pay

April 2016• California-18

California
State Unemployment Tax Employment Training Tax Summary

California State Unemployment Tax Employment Training Tax Summary

Wage Base 7,000.00
Rates Employer rate 0.10% Employee rate N/A

• Self Adjust
Calculation Methods
These deductions follow California State Unemployment Insurance (SUI). See the
Pre-Tax Deductions
These types of compensation follow California SUI. See the state's SUI summary
for details.

California
California State Disability Insurance (SDI) Summary

0.9%
Note: To
calculate this tax,
pass the
Rates Employee Employer N/A
enumerated type
eVprtTaxIDSDIEE
in the parameter
pTaxID.
• Self Adjust
Calculation Methods

California
Pre-Tax deductions

California
Taxable
(Dependent)
Exempt Exempt

Exempt1

Contract)
Taxable
Sick pay

April 2016 • California-22

California
Local Withholding Tax Payroll Expense Tax Summary
California Local Withholding Tax Payroll Expense Tax Summary

Basis of Tax Total Gross
Calculation Methods
Reciprocity N/A
Valid Filing Status N/A

California
Pre-Tax deductions

California
Adoption Assistance Taxable Taxable
Taxable Military Differential Pay Taxable
(Dependent)
Taxable Taxable
Educational Assistance (Job-Related) Taxable 409A Distribution Exempt

Taxable

Contract)
Taxable
Sick pay
3rd Party STD 125 Plan Exempt Agent STD 125 Plan Exempt
3rd Party LTD 125 Plan Exempt ER LTD 125 Plan Taxable
Agent LTD 125 Plan Taxable ER STD 125 Plan Exempt
April 2016 • California-25

California
Local Employer Tax San Francisco Payroll Expense Tax Summary

To calculate this tax, pass the enumerated type eVprtTaxIDCIER in the parameter pTaxID.
California Local Employer Tax San Francisco Payroll Expense Tax Summary
Basis of Tax Gross wages
Rates Employee N/A Employer 0.829%

Calculation Methods

Colorado
Table of Contents

6
Calculation Example
7
Example
9
to-Date Wages
State Unemployment Tax Bond Principal Assessment Summary 14
Local Employer Withholding Tax Rate Table 19
Local Employee Withholding Tax Rate Table 20
June 2015 • Colorado-1

Colorado
Colorado State Withholding Tax Summary

Calculation methods • Flat Rate Combined (default)
• No reciprocity agreements are in effect. However, Colorado does not require

withholding from Colorado residents working in other states that collect
withholding tax.
• Colorado withholding is required from Colorado residents working in other
• When Non-Residency Certificate (pNRCertif) is set to false and Colorado
residents work in a state that requires state tax to be withheld, then the Colorado
• Colorado withholding is required from non-residents working in Colorado.
• Single
• Married
Withholding Per allowance 4,050.00
January 2017 • Colorado-2

Colorado
Pre-Tax deductions
September 2016 • Colorado-3

Colorado
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Colorado-4

Colorado

Colorado State Withholding Tax Regular Wages Only

Annual gross wages
52,000.00

35,800.00
3 Compute the annual state tax using the tax rate 35,800.00
Annual state tax
table. - 8,650.00
x 0.0463
1,257.05
24.17
5 Round the state tax for the pay period to the Rounded state tax 24.00
nearest dollar. for the pay period

Colorado

Colorado State Withholding Tax Regular and Supplemental Wages

1 Add regular gross wages and supplemental wages. 1,000.00
Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

295,800.00
Annual state tax
table. - 8,650.00
x 0.0463
13,295.05
5 Divide the annual state tax by the annual number of pay State tax for the pay 13,295.05
255.67

Colorado

Colorado State Withholding Tax Regular and Supplemental Wages

Regular Wages
Annual gross wages
52,000.00

35,800.00
Annual state tax
table. - 8,650.00
x 0.0463
1,257.05
4 Divide the annual state tax by the annual number of pay State tax on regular 1,257.05
periods. wages for the pay / 52
period 24.17
Supplemental Wages
State tax on
rate of 4.63%. x 0.0463
supplemental wages
231.50
for the pay period
nearest dollar. on supplemental
wages for the pay
period
8 Add the tax on regular wages and the tax on supplemental Rounded total state 24.00
wages. tax for the pay + 232.00
period 256.00

Colorado

Colorado State Withholding Tax Supplemental Wages Only

231.50
2 Rounded state tax 232.00

Round the state tax for the pay period to the nearest dollar.
for the pay period

Colorado

This calculation example is based on filing status of Married with four allowances. For this example, regular wages
are $500 and period-to-date wages are $450.
Colorado Withholding Tax Regular Wages Only
+ 500.00
950.00
Annual gross wages
49,400.00

33,200.00
Annual state tax
table. - 8,650.00
x 0.0463
1,136.67
5 Divide the annual state tax by the annual number of pay Total amt of state 1,136.67
periods. tax for the multiple / 52
pays within the pay 21.86
period
6 Round the total amoun of state tax to the nearest 22.00

Rounded total
dollar.
amount of state tax
period

Colorado
Single
Tax is
Amount +%
1 Not over 2,300.00 0.00%
2 Over 2,300.00 4.63% 2,300.00
Married
Tax is
Amount +%
1 Not over 8,650.00 0.00%
2 Over 8,650.00 4.63% 8,650.00

Colorado
Colorado State Unemployment Insurance (SUI) Summary

Wage Base 12,500.00

0.62%1 8.15%1
balance balance
New employer
rate

• Self Adjust
Calculation Methods
1. Employers may also be liable for Bond Principal Assessment. See Colorado State Unemployment
taxes.
December 2016 • Colorado-11

Colorado
Pre-Tax deductions

Colorado
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Colorado-13

Colorado

Bond Principal Assessment Summary
Colorado State Unemployment Tax Bond Principal Assessment Summary

Wage Base 12,500.00

• Self Adjust
Calculation Methods
These deductions follow Colorado State Unemployment Insurance (SUI). See the
Pre-tax Deductions
These types of compensation follow Colorado SUI. See the state's SUI summary
for details.

Colorado
Colorado State Disability Insurance (SDI) Summary
Wage Base N/A

Colorado
Colorado Local Withholding Tax Summary

Basis of tax Gross income earned in the month
Calculation methods
All Pay Types Flat Amount (default)
Withholding of applicable local taxes at the work location is required for Colorado
residents and non-residents working in Colorado. When an employee works in
more than one taxing jurisdiction during the month, only one jurisdiction is
Reciprocity authorized to collect the tax. The determination of this jurisdiction is based on
the number of hours worked in each locality.
Colorado does not require withholding of local taxes for Colorado residents
working in other states.
October 2014 • Colorado-16

Colorado
Pre-Tax deductions

Colorado
Taxable
Clergy Housing Allowance (Employee
Taxable1 Meals for the convenience of the ER Exempt3
OPT)
Clergy Housing Allowance (Employer
OPT)
Deceased Worker Pay Taxable2 Qualified Moving Expense
Taxable
Domestic Partner Benefit Reimbursements
Exempt
(Dependent)
Domestic Partner Benefit (Non
Taxable
Dependent)
Qualified Parking Taxable
Educational Assistance (Job-Related) Taxable
Taxable
Related)
Severance Pay Taxable
Golden Parachute Taxable
Taxable
Contract)
Group Term Life in excess of $50,000 Taxable
Stock Options4 Taxable
Taxable
Sick pay
3rd Party STD 125 Plan Exempt Agent STD 125 Plan Exempt5
3rd Party LTD 125 Plan Exempt ER LTD 125 Plan Exempt3
3
Agent LTD 125 Plan Exempt ER STD 125 Plan Exempt5
1. Glendale is exempt. 4. This plan refers to nonqualified stock options.

2. Denver and Greenwood Village are exempt. 5. Compensation is taxable in Aurora and Sheridan.
3. Compensation is taxable in Sheridan.

Colorado
Local Employer Withholding Tax Rate Table

To calculate Business Occupational Privilege tax, use the eVprtTaxIDLMISCER enumerated type in the parameter
pTaxID.
Colorado Local Employer Withholding Tax Rate Table
Business
Tax Exempt Income
City Occupational Note
Limit
Privilege Tax
The monthly Occupational Privilege

Tax (OPT) is calculated only for
Aurora $2/month $250/month
employees who earned at least $250
during the current month.
The monthly OPT is calculated only

Denver 4/month for employees who earned at least 500/month
$500 during the current month.

Glendale 5/month for employees who earned at least 750/month

Greenwood Village 2/month for employees who earned at least 250/month

Sheridan 3/month for employees who earned at least 500/month

Colorado
Local Employee Withholding Tax Rate Table

To calculate Employee Occupational Privilege Tax use the eVprtTaxIDHEAD enumerated type in the parameter
pTaxID.
Colorado Local Employee Withholding Tax Rate Table
Employee
Tax Exempt Income
City Occupational Note
Limit
Privilege Tax
The monthly Occupational Privilege

Tax (OPT) is withheld only from $250/month
Aurora $2/month
employees who earned at least $250
during the current month.
The monthly OPT is withheld only

Denver 5.75/month from employees who earned at least 500/month

Glendale 5/month from employees who earned at least 750/month

Greenwood Village 2/month from employees who earned at least 250/month

Sheridan 3/month from employees who earned at least 500/month

Connecticut
Table of Contents

6
Calculation Example
State Withholding Tax Supplemental Wages Only Previous Aggregation Method Calculation Example 8
10
to-Date Wages
State Withholding Tax 3% Phase-Out Tables 13
State Withholding Tax Additional Recapture Amount Table 14
State Withholding Tax Exemptions Table 15
State Withholding Tax Personal Tax Credits Table 16
October 2014 • Connecticut-1

Connecticut
Connecticut State Withholding Tax Summary

Calculation methods
Regular and Supplemental Concurrent Aggregation (default)
Supplemental Only Previous Aggregation (default)
No reciprocity agreements are in effect. However, Connecticut allows a credit for
taxes paid elsewhere. For Connecticut residents working in other states, withhold
Reciprocity for Connecticut the amount by which Connecticut tax exceeds the tax of the state
of employment. Connecticut withholding is required from non-residents working
in Connecticut.
Married Filing Jointly, Both Spouses Employed, Combined Income Less
A
Than or Equal to $100,500, and Married Filing Separately
B Head of Household
C Married Filing Jointly, Spouse Not Employed
Married Filing Jointly, Both Spouses Employed, Combined Income
Valid Filing Statuses D
Greater Than $100,5001
E Exempt
F Single
No CT - W4 Low Threshold2
No CT - W4 High Threshold2
1. Refer to Form CT-W4 for additional scenarios for this filing status.
2. This filing status will be withheld at the highest tax rate, without allowance for exemption.

Connecticut
Pre-Tax deductions
September 2016 • Connecticut-3

Connecticut
1
Exempt
Deceased Worker pay Exempt
(Dependent)
Exempt Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Connecticut-4

Connecticut

This calculation example is based on filing status of A: Married Filing Jointly, Both Spouses Employed, Combined
Income Less Than or Equal to $100,500.
Connecticut State Withholding Tax Regular Wages Only
Annual gross wages
52,000.00
2 Subtract the withholding exemption. Annual taxable 52,000.00

Exemptions table, Line 13: 0.00 wages - 0.00
52,000.00
3 Compute the preliminary annual state tax using the 52,000.00

N/A
tax rate table. - 50,000.00
2,000.00
Filing Status A: Line 2 x 0.055
110.00
+ 2,300.00
2,410.00
4 20.00
Using annual gross wages and filing status, determine the 3% Phase Out
amount to add back if the 3% tax rate Phase Out applies.
5 Using annual gross wages and filing status, Additional recapture 0.00
determine additional recapture amount. amount
6 Add the withholding amounts in steps 3 to 5. Preliminary annual 2,430.00

state tax
7 Using annual gross wages and filing status, determine the 2.00%
Credit percentage
credit percentage.
Personal Tax Credits table: Line 26
8 Multiply the preliminary annual state tax by 1 minus the 2,430.00

N/A
credit percentage. x 0.98
2,381.40
45.80
August 2015 • Connecticut-5

Connecticut

Connecticut State Withholding Tax Regular and Supplemental Wages
Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

Exemptions table: Line 13 0.00 wages - 0.00
312,000.00
4 Compute the preliminary annual state tax using the tax rate 312,000.00
N/A
table. - 250,000.00
62,000.00
4,278.00
+ 14,300.00
18,578.00
5 200.00
6 Using annual gross wages and filing status, Additional recapture 312,000.00
determine additional recapture amount. amount - 200,000.00
112,000.00
/ 5,000.00
23
x 90
2,070.00

state tax
Credit percentage
credit percentage.

Connecticut
Connecticut State Withholding Tax Regular and Supplemental Wages

N/A
20,848.00
400.92

Connecticut

Connecticut State Withholding Tax Supplemental Wages Only
1 Add supplemental wages and the wages from the previous 1,000.00
Total gross wages
6,000.00

Annual gross wages
x 52
312,000.00

312,000.00
4 Compute the preliminary annual state tax using the tax rate 312,000.00
N/A
table. - 250,000.00
62,000.00
4,278.00
+ 14,300.00
18,578.00
5 200.00
6 Using annual gross wages and filing status, Additional recapture 312,000.00
determine additional recapture amount. amount - 200,000.00
112,000.00
/ 5,000.00
23
x 90
2,070.00

state tax
Credit percentage
credit percentage.

Connecticut
Connecticut State Withholding Tax Supplemental Wages Only

N/A
20,848.00
400.92
period - 45.80
355.12

Connecticut

This calculation example is based on filing status A: Married Filing Jointly, Both Spouses Employed, Combined
Income Less Than or Equal to $100,500. Regular wages are $500, period-to-date wages are $450.

+ 500.00
950.00
2 Multiply total gross wages by the annual number of pay 950.00

Annual gross wages
periods. x 52
49,400.00
3 Subtract the withholding deduction. Annual taxable 49,400.00

49,400.00
4 Compute the preliminary annual state tax using the N/A 49,400.00
39,400.00
1,970.00
+ 300.00
2,270.00
5 0.00
6 Using annual gross wages and filing status, Additional recapture 0.00
determine additional recapture amount. amount

state tax
Credit percentage
credit percentage.

Connecticut

N/A
2,111.10
10 Divide the annual state tax by the annual number of pay 2,111.10
/ 52
state tax for
40.60
the pay period
period

Connecticut

Note: Filing Status E is exempt.
Filing Status A, D, F
Tax is
Amount +%
1 Not over 10,000.00 3.00%
2 50,000.00 300.00 5.00% 10,000.00
3 100,000.00 2,300.00 5.50% 50,000.00
4 200,000.00 5,050.00 6.00% 100,000.00
5 250,000.00 11,050.00 6.50% 200,000.00
500,000.00 14,300.00 6.90% 250,000.00
6 Over 500,000.00 31,550.00 6.99% 500,000.00
Filing Status B
Tax is
Amount +%
1 Not over 16,000.00 3.00%
2 80,000.00 480.00 5.00% 16,000.00
3 160,000.00 3,680.00 5.50% 80,000.00
4 320,000.00 8,080.00 6.00% 160,000.00
5 400,000.00 17,680.00 6.50% 320,000.00
6 800,000.00 22,880.00 6.90% 400,000.00
7 Over 800,000.00 50,480.00 6.99% 800,000.00
Filing Status C
Tax is
Amount +%
1 Not over 20,000.00 3.00%
2 100,000.00 600.00 5.00% 20,000.00
3 200,000.00 4,600.00 5.50% 100,000.00
4 400,000.00 10,100.00 6.00% 200,000.00
5 500,000.00 22,100.00 6.50% 400,000.00
1,000,000.00 28,600.00 6.90% 500,000.00
6 Over 1,000,000.00 63,100.00 6.99% 1,000,000.00

Connecticut

3% Phase-Out Tables
Filing Status A or D Filing Status B

Annual Salary 3% Annual Salary 3%
Less than or Phase-Out Less than or Phase-Out
More than More than
equal to Add back equal to Add back
0.00 50,250.00 0.00 0.00 78,500.00 0.00
50,250.00 52,750.00 20.00 78,500.00 82,500.00 32.00
52,750.00 55,250.00 40.00 82,500.00 86,500.00 64.00
55,250.00 57,750.00 60.00 86,500.00 90,500.00 96.00
57,750.00 60,250.00 80.00 90,500.00 94,500.00 128.00
60,250.00 62,750.00 100.00 94,500.00 98,500.00 160.00
62,750.00 65,250.00 120.00 98,500.00 102,500.00 192.00
65,250.00 67,750.00 140.00 102,500.00 106,500.00 224.00
67,750.00 70,250.00 160.00 106,500.00 110,500.00 256.00
70,250.00 72,750.00 180.00 110,500.00 114,500.00 288.00
Over 72,750.00 200.00 Over 114,500.00 320.00
Filing Status C Filing Status F

Annual Salary 3% Annual Salary 3%
Less than or Phase-Out Less than or Phase-Out
More than More than
equal to Add back equal to Add back
0.00 100,500.00 0.00 0.00 56,500.00 0.00
100,500.00 105,500.00 40.00 56,500.00 61,500.00 20.00
105,500.00 110,500.00 80.00 61,500.00 66,500.00 40.00
110,500.00 115,500.00 120.00 66,500.00 71,500.00 60.00
115,500.00 120,500.00 160.00 71,500.00 76,500.00 80.00
120,500.00 125,500.00 200.00 76,500.00 81,500.00 100.00
125,500.00 130,500.00 240.00 81,500.00 86,500.00 120.00
130,500.00 135,500.00 280.00 86,500.00 91,500.00 140.00
135,500.00 140,500.00 320.00 91,500.00 96,500.00 160.00
140,500.00 145,500.00 360.00 96,500.00 101,500.00 180.00
Over 145,500.00 400.00 Over 101,500.00 200.00

Connecticut

Additional Recapture Amount Table
Additional Recapture Amount Table

Filing Status
A, D, or F: B C
Phase-In Starting Point:
Annual Salary $200,000 $320,000 $400,000
(From Step 3) Over
$180 per $10,000, or
$140 per $8,000, or
$90 per $5,000, or fraction fraction thereof, of the
fraction thereof, of the
thereof, of the starting starting salary over the
starting salary over the
salary over the starting starting point up to a
starting point up to a
point up to a maximum of maximum of $5,400; plus
maximum of $4,200; plus
$2,700; plus an additional an additional $100 for
Recapture Amount an additional $80 for each
$50 for each $5,000, or each $10,000, or fraction
$8,000, or fraction thereof,
fraction thereof, by which thereof, by which the
by which the adjusted
the adjusted gross income adjusted gross income
gross income exceeds
exceeds $500,000, up to a exceeds $1,000,000, up to
$800,000, up to a
maximum amount of $450. a maximum amount of
maximum amount of $720.
$900.
Maximum Total
3,150.00 4,920.00 6,300.00
Recapture Amount

Connecticut

Exemptions Table
Filing Status D: Married Filing Jointly, Both Spouses Employed, Combined Income Greater Than $100,500:
Exemption is $0. Filing Status E is exempt.
State Withholding Tax Exemptions Table
FILING STATUS A FILING STATUS B FILING STATUS C FILING STATUS F
Married Filing Jointly, Head of Household Married Filing Jointly, Single
Both Spouses Spouse Not Employed
Employed, Combined
Income Less Than or
Equal to $100,500, or
Married Filing
Separately
Annual Salary Exempt Annual Salary Exempt Annual Salary Exempt Annual Salary Exempt
> < OR = > < OR = > < OR = > < OR =
$0 24,000 12,000 $0 38,000 19,000 $0 48,000 24,000 $0 30,000 15,000
24,000 25,000 11,000 38,000 39,000 18,000 48,000 49,000 23,000 30,000 31,000 14,000
25,000 26,000 10,000 39,000 40,000 17,000 49,000 50,000 22,000 31,000 32,000 13,000
26,000 27,000 9,000 40,000 41,000 16,000 50,000 51,000 21,000 32,000 33,000 12,000
27,000 28,000 8,000 41,000 42,000 15,000 51,000 52,000 20,000 33,000 34,000 11,000
28,000 29,000 7,000 42,000 43,000 14,000 52,000 53,000 19,000 34,000 35,000 10,000
29,000 30,000 6,000 43,000 44,000 13,000 53,000 54,000 18,000 35,000 36,000 9,000
30,000 31,000 5,000 44,000 45,000 12,000 54,000 55,000 17,000 36,000 37,000 8,000
31,000 32,000 4,000 45,000 46,000 11,000 55,000 56,000 16,000 37,000 38,000 7,000
32,000 33,000 3,000 46,000 47,000 10,000 56,000 57,000 15,000 38,000 39,000 6,000
33,000 34,000 2,000 47,000 48,000 9,000 57,000 58,000 14,000 39,000 40,000 5,000
34,000 35,000 1,000 48,000 49,000 8,000 58,000 59,000 13,000 40,000 41,000 4,000
35,000 and up 0 49,000 50,000 7,000 59,000 60,000 12,000 41,000 42,000 3,000
50,000 51,000 6,000 60,000 61,000 11,000 42,000 43,000 2,000
51,000 52,000 5,000 61,000 62,000 10,000 43,000 44,000 1,000
52,000 53,000 4,000 62,000 63,000 9,000 44,000 and up 0
53,000 54,000 3,000 63,000 64,000 8,000
54,000 55,000 2,000 64,000 65,000 7,000
55,000 56,000 1,000 65,000 66,000 6,000
56,000 and up 0 66,000 67,000 5,000
67,000 68,000 4,000
68,000 69,000 3,000
69,000 70,000 2,000
70,000 71,000 1,000
71,000 and up 0
January 2016 • Connecticut-15

Connecticut

Personal Tax Credits Table
Filing Status D: Married Filing Jointly, Both Spouses Employed, Combined Income Greater Than $100,500:
Exemption is $0. Filing Status E is exempt.
State Withholding Tax Exemptions Table
FILING STATUS A FILING STATUS B FILING STATUS C FILING STATUS F
Married Filing Jointly, Head of Household Married Filing Jointly, Single
Both Spouses Spouse Not Employed
Employed, Combined
Income Less Than or
Equal to $100,500, or
Married Filing
Separately
Annual Salary Credit % Annual Salary Credit % Annual Salary Credit % Annual Salary Credit %
> < or = > < or = > < or = > < or =
12,000 15,000 75% 19,000 24,000 75% 24,000 30,000 75% 15,000 18,800 75%
15,000 15,500 70% 24,000 24,500 70% 30,000 30,500 70% 18,800 19,300 70%
15,500 16,000 65% 24,500 25,000 65% 30,500 31,000 65% 19,300 19,800 65%
16,000 16,500 60% 25,000 25,500 60% 31,000 31,500 60% 19,800 20,300 60%
16,500 17,000 55% 25,500 26,000 55% 31,500 32,000 55% 20,300 20,800 55%
17,000 17,500 50% 26,000 26,500 50% 32,000 32,500 50% 20,800 21,300 50%
17,500 18,000 45% 26,500 27,000 45% 32,500 33,000 45% 21,300 21,800 45%
18,000 18,500 40% 27,000 27,500 40% 33,000 33,500 40% 21,800 22,300 40%
18,500 20,000 35% 27,500 34,000 35% 33,500 40,000 35% 22,300 25,000 35%
20,000 20,500 30% 34,000 34,500 30% 40,000 40,500 30% 25,000 25,500 30%
20,500 21,000 25% 34,500 35,000 25% 40,500 41,000 25% 25,500 26,000 25%
21,000 21,500 20% 35,000 35,500 20% 41,000 41,500 20% 26,000 26,500 20%
21,500 25,000 15% 35,500 44,000 15% 41,500 50,000 15% 26,500 31,300 15%
25,000 25,500 14% 44,000 44,500 14% 50,000 50,500 14% 31,300 31,800 14%
25,500 26,000 13% 44,500 45,000 13% 50,500 51,000 13% 31,800 32,300 13%
26,000 26,500 12% 45,000 45,500 12% 51,000 51,500 12% 32,300 32,800 12%
26,500 27,000 11% 45,500 46,000 11% 51,500 52,000 11% 32,800 33,300 11%
27,000 48,000 10% 46,000 74,000 10% 52,000 96,000 10% 33,300 60,000 10%
48,000 48,500 9% 74,000 74,500 9% 96,000 96,500 9% 60,000 60,500 9%
48,500 49,000 8% 74,500 75,000 8% 96,500 97,000 8% 60,500 61,000 8%
49,000 49,500 7% 75,000 75,500 7% 97,000 97,500 7% 61,000 61,500 7%
49,500 50,000 6% 75,500 76,000 6% 97,500 98,000 6% 61,500 62,000 6%
50,000 50,500 5% 76,000 76,500 5% 98,000 98,500 5% 62,000 62,500 5%
50,500 51,000 4% 76,500 77,000 4% 98,500 99,000 4% 62,500 63,000 4%
51,000 51,500 3% 77,000 77,500 3% 99,000 99,500 3% 63,000 63,500 3%
51,500 52,000 2% 77,500 78,000 2% 99,500 100,000 2% 63,500 64,000 2%
52,000 52,500 1% 78,000 78,500 1% 100,000 100,500 1% 64,000 64,500 1%
52,500 and up 0% 78,500 and up 0% 100,500 and up 0% 64,500 and up 0%

Connecticut
Connecticut State Unemployment Insurance (SUI) Summary

Wage Base 15,000.00

1.9% 6.8%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods

Connecticut
Pre-Tax deductions
401K Deferral Taxable 457 Deferral Taxable
401K Catch Up 2 Over 50 Taxable 457 Catch Up Increased Limit Taxable
409A Deferral Taxable
June 2015 • Connecticut-18

Connecticut
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Connecticut-19

Connecticut
Wage Base N/A

Connecticut
Connecticut Local Withholding Tax Summary

Delaware
Table of Contents

6
Calculation Example
State Withholding Tax Regular and Supplemental Wages Annualized Concurrent Aggregation
7
Method Calculation Example
State Withholding Tax Supplemental Wages Only Annualized Previous Aggregation Method
8
Calculation Example
9
to-Date Wages
State Unemployment Tax Employment Training Fund Tax Summary 14
October 2014 • Delaware-1

Delaware
Delaware Withholding Tax Summary

Calculation methods • Annualized Concurrent Aggregation

• Concurrent Aggregation (default)
Supplemental Only Annualized Previous Aggregation (default)
For Delaware residents working in other states, withhold for Delaware the
Reciprocity amount by which Delaware tax exceeds the tax of the state of employment.
Delaware withholding is required from non-residents working in Delaware.
• Single
• Married
Standard deduction, Single: 3,250.00
Standard Deductions
Standard deduction, Married: 6,500.00
Tax Credit Per dependent 110.00

Delaware
Pre-Tax deductions
September 2016 • Delaware-3

Delaware
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Delaware-4

Delaware

This calculation example is based on filing status of Married with four dependents.
Delaware Withholding Tax Regular Wages Only

Annual gross wages
52,000.00

wages - 6,500.00
45,500.00
Annual state tax
table. - 25,000.00
20,500.00
All filers: Line 6 x 0.0555
1,137.75
+ 1,001.00
2,138.75

- 440.00
1,698.75
32.67

Delaware

Delaware Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

Standard deduction, Single: 3,250.00 wages - 6,500.00
Standard deduction, Married: 6,500.00 305,500.00
Annual state tax
- 60,000.00
245,500.00
16,203.00
+ 2,943.50
19,146.50

Tax credit, per dependent: 110.00 - 440.00
18,706.50
6 Divide the net annual state tax by the annual State tax for the pay 18,706.50
number of pay periods. period / 52
359.74

Delaware

Annualized Concurrent Aggregation Method Calculation Example
Delaware Withholding Tax Regular and Supplemental Wages

Annualized Concurrent Aggregation Method Calculation Example
1 Multiply regular gross wages by the annual number of pay 1,000.00
Total gross wages
periods, and add supplemental wages. x 52
52,000.00
+ 5,000.00
57,000.00

Annual state tax
- 25,000.00
25,500.00
1,415.25
+ 1,001.00
2,416.25

1,976.25
5 Divide the net annual state tax by the annual State tax for the pay 1,976.25
number of pay periods. period / 52
38.00

Delaware

Annualized Previous Aggregation Method Calculation Example
Delaware Withholding Tax Supplemental Wages Only

Annualized Previous Aggregation Method Calculation Example
1 1,000.00
Multiply the wages from the previous pay period by the Total gross wages
x 52
annual number of pay periods, and add supplemental wages.
52,000.00
+ 5,000.00
57,000.00

Annual state tax
- 25,000.00
25,500.00
1,415.25
+ 1,001.00
2,416.25

1,976.25
5 32.67
Annualize the previous pay period’s tax amount. N/A
x 52
1,698.84
6 Subtract the previous pay period’s annual tax amount from State tax for the pay 1,976.25
the net annual state tax. period - 1,698.84
277.41

Delaware

This calculation example is based on filing status of Married with four dependents. For this example, regular
Delaware Withholding Tax Regular Wages Only
Annualized Method Calculation Example with Period-To-Date Wages
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

- 25,000.00
17,900.00
993.45
+ 1,001.00
1,994.45

Tax credit, per dependent: 110.00 - 440
1,554.45
/ 52
state tax for the
29.89
the pay period
7 Subtract the period-to-date tax amount. State tax for 29.89

period

Delaware
All Filers
Tax is
Amount +%
1 Not over 2,000.00 0.00%
2 5,000.00 0.00 2.20% 2,000.00
3 10,000.00 66.00 3.90% 5,000.00
4 20,000.00 261.00 4.80% 10,000.00
5 25,000.00 741.00 5.20% 20,000.00
6 60,000.00 1,001.00 5.55% 25,000.00
7 Over 60,000.00 2,943.50 6.60% 60,000.00

Delaware
Delaware State Unemployment Insurance (SUI) Summary

Wage Base 18,500.00

0.3%1 8.2%1
balance balance
New employer
rate

• Self Adjust
Calculation Methods
1. Includes 0.2% supplemental assessment rate.

2. Other than construction.
January 2017 • Delaware-11

Delaware
Pre-Tax deductions
Roth 401K Taxable
Vanpool and Transit Passes Taxable

Delaware
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay
Agent LTD 125 Plan Exempt ER STD 125 Plan Exempt

April 2016 • Delaware-13

Delaware

Employment Training Fund Tax Summary
Delaware Unemployment Tax Employment Training Fund Tax Summary

Wage Base 18,500.00

• Self Adjust
Calculation Methods
Pre-tax Deductions These deductions follow Delaware SUI. See the state’s SUI summary for details.
These types of compensation follow Delaware SUI. See the state’s SUI summary
for details.
November 2015 • Delaware-14

Delaware
Delaware State Disability Insurance (SDI) Summary
Wage Base Not Applicable

Delaware
Delaware Local Withholding Tax Summary

Calculation methods
Withholding of all applicable local taxes at the residence location is required for
Delaware residents working in other states. Withholding of all applicable local
Reciprocity
taxes at the work location is required for all Delaware residents and non-residents
working in Delaware.
Valid Filing Statuses Not Applicable

Delaware
Pre-Tax deductions
Roth 401K Taxable
Vanpool and Transit Passes Exempt

Delaware
Exempt
Clergy Housing Allowance Taxable
(Dependent)
Taxable Exempt

Taxable

Contract)
Taxable
Sick pay
April 2016 • Delaware-18

Delaware

This calculation example is based on employee working in Wilmington.
Delaware Local Withholding Tax Calculation Example

1 Multiply gross wages per pay period by the Wilmington tax Local tax for the pay 1,000.00
rate. See Local Tax Rate table for list of tax rates. period x 0.0125
12.50

Delaware
City Earned Income Tax Rate
Wilmington 1.25%

District of Columbia
Table of Contents

Withholding Tax Regular Wages Only Annualized Method Calculation Example 5
Withholding Tax Regular and Supplemental Wages Concurrent Aggregation Method Calculation
6
Example
Withholding Tax Regular Wages Only Annualized Method Calculation Example with Period-to-
8
Date Wages
Withholding Tax Rate Table 9
Unemployment Insurance Summary 10
Unemployment Tax Administrative Funding Surtax Summary 13
June 2015 • District of Columbia-1

District of Columbia State Withholding Tax Summary

Calculation methods
No reciprocity agreements are in effect. District of Columbia withholding is
required from District of Columbia residents regardless of the state of
Reciprocity employment. District of Columbia withholding is not required from non-residents
working in the District of Columbia. Employees must file Form D-4A, Certificate
of Nonresidence in the District of Columbia .
• Single
• Married/domestic partners filing jointly
• Married Filing Separately
• Married/domestic partners filing separately on same return
• Surviving Spouse
Withholding allowance 1,775.00 per allowance
February 2015 • District of Columbia-2

Pre-Tax deductions
September 2016 • District of Columbia-3

1
Exempt
(Dependent)
Exempt Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • District of Columbia-4


This calculation example is based on filing status of Married/domestic partners filing jointly with four allowances.
District of Columbia Withholding Tax Regular Wages Only

Annual gross wages
52,000.00

1,775.00 wages - 7,100.00
Withholding allowance amount, per allowance:
44,900.00
3 Compute the annual District of Columbia tax using Annual District of 44,900.00
the tax rate table. Columbia tax - 40,000.00
4,900.00
318.50
+ 2,200.00
2,518.50
4 Divide the annual District of Columbia tax by the annual District of Columbia 2,518.50
number of pay periods. tax for the pay / 52
period 48.43
January 2016 • District of Columbia-5


District of Columbia Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

304,900.00
4 Compute the annual District of Columbia tax using the tax Annual District of 304,900.00
rate table. Columbia tax - 60,000.00
244,900.00
20,816.50
+ 3,500.00
24,316.50
5 Divide the annual District of Columbia tax by the annual District of Columbia 24,316.50
number of pay periods. tax for the pay / 52
period 467.63


District of Columbia Withholding Tax Supplemental Wages Only

Total gross wages
6,000.00

Annual gross wages
periods. x 52
312,000.00

304,900.00
4 Compute the annual District of Columbia tax using the tax Annual District of 304,900.00
rate table. Columbia tax - 60,000.00
244,900.00
20,816.50
+ 3,500.00
24,316.50
5 Divide the annual District of Columbia tax by the annual 24,316.50

N/A
467.63
6 Subtract the previous pay period’s tax amount. District of Columbia 467.63
tax for the pay - 48.43
period 420.65


For this example, regular wages are $500 and period-to-date wages are $450.
District of Columbia Withholding Tax Regular Wages Only
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

42,300.00
4 Compute the annual District of Columbia tax using Annual District of 42,300.00
the tax rate table. Columbia tax - 40,000.00
2,300.00
149.50
+ 2,200.00
2,349.50
5 Divide the annual District of Columbia tax by the annual Total amount of 2,349.50
number of pay periods. District of Columbia / 52
tax for multiple pays 45.18
within the pay
period
6 Subtract the period-to-date tax amount. District of Columbia 45.18

tax for the - 14.96
within the pay
period

Withholding Tax Rate Table
All filers
Tax is
Amount +%
1 Not over 10,000.00 4.00%
2 40,000.00 400.00 6.00% 10,000.00
3 60,000.00 2,200.00 6.50% 40,000.00
4 350,000.00 3,500.00 8.50% 60,000.00
5 1,000,000.00 28,150.00 8.75% 350,000.00
6 Over 1,000,000.00 85,025.00 8.95% 1,000,000.00

Unemployment Insurance Summary
District of Columbia Unemployment Insurance Summary

Wage Base 9,000.00

1.6%1 7%1
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for Administrative Funding Surtax. See District of Columbia State
Unemployment Tax Administrative Funding Surtax Summary.
October 2014 • District of Columbia-10

Pre-Tax deductions
Roth 401K Taxable
September 2016 • District of Columbia-11

Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • District of Columbia-12

Unemployment Tax
Administrative Funding Surtax Summary
District of Columbia Unemployment Tax Administrative Funding Surtax Summary

Wage Base 9,000.00

• Self Adjust
Calculation Methods
These deductions follow District of Columbia State Unemployment Insurance
Pre-tax Deductions
(SUI). See the state's SUI summary for details.
These types of compensation follow District of Columbia SUI. See the state's SUI
summary for details.

Wage Base N/A

District of Columbia Local Withholding Tax Summary

Florida
Table of Contents

October 2014 • Florida-1

Florida
Florida State Withholding Tax Summary

Florida
Florida State Unemployment Insurance (SUI) Summary

Wage Base 7,000.00

0.10% 5.40%
balance balance
New employer
rate

• Self Adjust
Calculation Methods
December 2015 • Florida-3

Florida
Pre-Tax deductions
September 2016 • Florida-4

Florida
Exempt
Meals for the Convenience of the ER Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Florida-5

Florida
Florida State Disability Insurance (SDI) Summary
Wage Base N/A

Florida
Florida Local Withholding Tax Summary

Georgia
Table of Contents

State Withholding Tax Regular and Supplemental Wages Tiered Flat Rate Method Calculation
7
Example
State Withholding Tax Supplemental Wages Only Tiered Flat Rate Method Calculation Example 9
10
to-Date Wages
State Withholding Tax Supplemental Rate Table 12
State Unemployment Tax Administrative Assessment Tax Summary 16
October 2014 • Georgia-1

Georgia
Georgia Withholding Tax Summary

Calculation methods
Regular and Supplemental Tiered Flat Rate (default)
Supplemental Only Tiered Flat Rate (default)
• No reciprocity agreements are in effect. However, Georgia does not require
withholding from Georgia residents working in other states that collect
withholding tax.
• Georgia withholding is required from Georgia residents working in other states
Reciprocity that do not collect withholding tax.
• When Non-Residency Certificate (pNRCertif) is set to false and Georgia residents
work in a state that requires state tax to be withheld, then the Georgia
• Georgia withholding is required from non-residents working in Georgia.
• Single
• Single - no personal allowance
• Married Filing Jointly with one spouse working
• Married Filing Jointly with one spouse working - no personal allowance
• Married Filing Jointly with one spouse working - one personal allowance
Valid Filing Statuses • Married Filing Jointly with two spouses working
• Married Filing Jointly with two spouses working - no personal allowance
• Married Filing Separately
• Married Filing Separately - no personal allowance
• Unmarried Head of Household
• Unmarried Head of Household - no personal allowance
Single 2,300.00
Unmarried Head of Household 2,300.00
Married Filing Separately 1,500.00
Standard Deductions Married Filing Jointly 2 Spouses Working 1,500.00
Married Filing Jointly 1 Spouse Working 3,000.00
Married Filing Jointly 1 Spouse Working - one personal
3,000.00
allowance

Georgia
Georgia Withholding Tax Summary

Single 2,700.00
Unmarried Head of Household 2,700.00
Married Filing Separately 3,700.00
Married Filing Jointly 2 Spouses Working 3,700.00
Personal Allowance
Married Filing Jointly 1 Spouse Working 7,400.00
Amounts
Married Filing Jointly 1 Spouse Working - one personal
3,700.00
allowance
Dependent and additional allowances, per allowance1 3,000.00
1. Pass Lines 4 and 5 of Form G-4 as secondary exemptions.

Georgia
Pre-Tax deductions
September 2016 • Georgia-4

Georgia
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Georgia-5

Georgia

This calculation example is based on filing status of Married Filing Jointly with two spouses working claiming
allowances for the employee, his or her spouse, and two children.
Georgia Withholding Tax Regular Wages Only
Annual gross wages
52,000.00
2 Subtract the standard deduction. N/A 52,000.00

Standard deduction: 1,500.00 - 1,500.00
50,500.00
3 Subtract the personal, dependent, and additional allowance Annual taxable 50,500.00
amounts. wages - 9,700.00
Personal amount, per allowance: 3,700.00 40,800.00
Dependent and additional allowances: 3,000.00
Annual state tax
table. - 5,000.00
35,800.00
Married Filing Jointly Two Spouses Working: Line 6 x 0.06
2,148.00
+ 170.00
2,318.00
44.58

Georgia

allowances for the employee, his or her spouse, and two children.
Georgia Withholding Tax Regular and Supplemental Wages
Regular Wages
Annual gross wages
52,000.00

50,500.00
Annual state tax
table. - 5,000.00
35,800.00
2,148.00
+ 170.00
2,318.00
period 44.58
Supplemental Wages
6 Estimated annual 1,000.00
Multiply wages from the previous pay period by the annual
wages x 52.00
number of pay periods, and add supplemental wages.
52,000.00
+ 5,000.00
57,000.00
7 Supplemental tax
Using estimated annual wages, determine the supplemental
rate 6.00%
tax rate from the supplemental tax rate table.
All filers: Line 5

Georgia
Georgia Withholding Tax Regular and Supplemental Wages

8 5,000.00
Multiply supplemental wages by the supplemental tax rate. State tax on
x 0.06
supplemental wages
300.00
for the pay period
344.58

Georgia

Georgia Withholding Tax Supplemental Wages Only


wages x 52
52,000.00
+ 5,000.00
57,000.00
2 Supplemental tax
Using estimated annual wages, determine the supplemental
rate 6.00%
tax rate from the supplemental tax rate table.
All filers: Line 5
3 5,000.00
x 0.06
supplemental wages
300.00
for the pay period

Georgia

allowances for the employee, his or her spouse, and two children. For this example, regular wages are $500 and
period-to-date wages are $450.
Georgia Withholding Tax Regular Wages Only
+ 500.00
950.00
2 Multiply total gross wages per pay period by the annual 950.00
Annual gross wages
number of pay periods. x 52
49,400.00

47,900.00
Annual state tax
table. - 5,000.00
33,200.00
1,992.00
+ 170.00
2,162.00
/ 52
state tax for the
41.58
the pay period

period

Georgia
Single
Tax is
Amount +%
1 Not over 750.00 1.00%
2 2,250.00 7.50 2.00% 750.00
3 3,750.00 37.50 3.00% 2,250.00
4 5,250.00 82.50 4.00% 3,750.00
5 7,000.00 142.50 5.00% 5,250.00
6 Over 7,000.00 230.00 6.00% 7,000.00
Married Filing Jointly One Spouse Working

Tax is
Amount +%
1 Not over 1,000.00 1.00%
2 3,000.00 10.00 2.00% 1,000.00
3 5,000.00 50.00 3.00% 3,000.00
4 7,000.00 110.00 4.00% 5,000.00
5 10,000.00 190.00 5.00% 7,000.00
6 Over 10,000.00 340.00 6.00% 10,000.00
Head of Household
Tax is
Amount +%
1 Not over 1,000.00 1.00%
2 3,000.00 10.00 2.00% 1,000.00
3 5,000.00 50.00 3.00% 3,000.00
4 7,000.00 110.00 4.00% 5,000.00
5 10,000.00 190.00 5.00% 7,000.00
6 Over 10,000.00 340.00 6.00% 10,000.00
Married Filing Separately or Married Filing Jointly Two Spouses Working

Tax is
Amount +%
1 Not over 500.00 1.00%
2 1,500.00 5.00 2.00% 500.00
3 2,500.00 25.00 3.00% 1,500.00
4 3,500.00 55.00 4.00% 2,500.00
5 5,000.00 95.00 5.00% 3,500.00
6 Over 5,000.00 170.00 6.00% 5,000.00

Georgia
State Withholding Tax Supplemental Rate Table
All Filers
Tax is
Amount + %
1 Not over 8,000.00 2.00%
2 10,000.00 3.00%
3 12,000.00 4.00%
4 15,000.00 5.00%
5 Over 15,000.00 6.00%

Georgia
Georgia State Unemployment Insurance (SUI) Summary

Wage Base 9,500.00

0.04% 8.1%
balance balance
New employer
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for Administrative Assessment tax except for those assigned the minimum
or maximum tax rate . See Georgia State Unemployment Tax Employment Training Tax Summary.
March 2016 • Georgia-13

Georgia
Pre-Tax deductions
Roth 401K Taxable
September 2016 • Georgia-14

Georgia
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Georgia-15

Georgia

Administrative Assessment Tax Summary
Georgia State Unemployment Tax Administrative Assessment Tax Summary

Wage Base 9,500.00

• Self Adjust
Calculation Methods
These deductions follow Georgia State Unemployment Insurance (SUI). See the
Pre-Tax Deductions
These types of compensation follow Georgia SUI. See the state's SUI summary for
details.
December 2016 • Georgia-16

Georgia
Georgia State Disability Insurance (SDI) Summary
Wage Base N/A

Georgia
Georgia Local Withholding Tax Summary

Guam
Table of Contents

October 2014 • Guam-1

Guam
Guam State Withholding Tax Summary

Guam's territorial income tax is identical to the U.S. federal income tax. Refer to
the U.S. Federal Withholding Tax Summary page.
Basis of tax Notes:

• The Guam calculation cannot handle multi-work situations.
• If the work and resident locations are not in the same territory, the calculation
status is set to Invalid Employee handle. No tax is returned.
March 2017 • Guam-2

Guam
Guam State Unemployment Insurance (SUI) Summary


N/A N/A
balance balance
employers employers
Rates
New employer
N/A Employee rate N/A
rate

Guam
Guam Disability Insurance Summary
Wage Base N/A

Guam
Guam Local Withholding Tax Summary

Hawaii
Table of Contents

6
Calculation Example
State Withholding Tax Supplemental Wages Only Previous Aggregation Method Calculation 7
8
to-Date Wages
State Unemployment Tax Employment and Training Assessment Summary 13
October 2014 • Hawaii-1

Hawaii
Hawaii Withholding Tax Summary

Calculation methods
No reciprocity agreements are in effect. Hawaii withholding is required from
Reciprocity Hawaii residents regardless of the state of employment, and from non-residents
working in Hawaii.
• Single
• Married
• Certified Disabled (not subject to withholding)
• Non-Resident Military Spouse (not subject to withholding)
1,144.00
Withholding Allowance

Hawaii
Pre-Tax deductions
September 2016 • Hawaii-3

Hawaii
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Hawaii-4

Hawaii

Hawaii Withholding Tax Regular Wages Only

Annual gross wages
52,000.00

47,424.00
Annual state tax
table. - 38,400.00
9,024.00
649.73
+ 2,016.00
2,665.73
51.26

Hawaii

Hawaii Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

307,424.00
Annual state tax
- 72,000.00
235,424.00
18,598.50
+ 4,531.00
23,129.50
444.80

Hawaii

Hawaii Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
periods. x 52
312,000.00

307,424.00
Annual state tax
- 72,000.00
235,424.00
18,598.50
+ 4,531.00
23,129.50
5 Divide the annual state tax by the annual number of pay N/A 23,129.50
periods. / 52
444.80
period - 51.26
393.54

Hawaii

Hawaii Withholding Tax Regular Wages Only
+ 500.00
950.00
Annual gross wages
49,400.00

44,824.00
Annual state tax
table. - 38,400.00
6,424.00
462.53
+ 2,016.00
2,478.53
/ 52
state tax for the
47.66
the pay period

period

Hawaii
Single
Tax is
Amount +%
1 Not over 2,400.00 1.40%
2 4,800.00 34.00 3.20% 2,400.00
3 9,600.00 110.00 5.50% 4,800.00
4 14,400.00 374.00 6.40% 9,600.00
5 19,200.00 682.00 6.80% 14,400.00
6 24,000.00 1,008.00 7.20% 19,200.00
7 36,000.00 1,354.00 7.60% 24,000.00
8 Over 36,000.00 2,266.00 7.90% 36,000.00
Married
Tax is
Amount +%
1 Not over 4,800.00 1.40%
2 9,600.00 67.00 3.20% 4,800.00
3 19,200.00 221.00 5.50% 9,600.00
4 28,800.00 749.00 6.40% 19,200.00
5 38,400.00 1,363.00 6.80% 28,800.00
6 48,000.00 2,016.00 7.20% 38,400.00
7 72,000.00 2,707.00 7.60% 48,000.00
8 Over 72,000.00 4,531.00 7.90% 72,000.00

Hawaii
Hawaii State Unemployment Insurance (SUI) Summary

Wage Base 44,000.00

0%1 5.6%1
balance balance
New employer
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for Employment and Training Fund Assessment. See Hawaii State
Unemployment Tax Employment and Training Fund Assessment Summary.

Hawaii
Pre-Tax deductions

Hawaii
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Hawaii-12

Hawaii

Employment and Training Assessment Summary
Hawaii State Unemployment Tax Employment and Training Assessment Summary

Wage Base 44,000.00

• Self Adjust
Calculation Methods
These deductions follow Hawaii State Unemployment Insurance (SUI). See the
Pre-Tax Deductions
These types of compensation follow Hawaii SUI. See the state's SUI summary for
details.

Hawaii
Hawaii State Disability Insurance (SDI) Summary
Wage Base N/A
Rates Employer N/A Employee 0.5%1

Calculation Methods
1. Not to exceed $5.12 per week maximum.

Note: To calculate this tax, pass the enumerated type eVprtTaxIDSDIEE in the parameter pTaxID.

Hawaii
Pre-Tax deductions

Hawaii
Exempt
Taxable Military Differential Pay Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Hawaii-16

Hawaii
Hawaii Local Withholding Tax Summary

Idaho
Table of Contents

6
Calculation Example
7
Example
10
to-Date Wages
State Unemployment Tax Workforce Development Summary 15
December 2016 • Idaho-1

Idaho
Idaho State Withholding Tax Summary

Calculation methods • Flat Rate Combined
• No reciprocity agreements are in effect. However, Idaho does not require
withholding from Idaho residents working in other states that collect withholding
tax.
• Idaho withholding is required from Idaho residents working in other states that
Reciprocity do not collect withholding tax.
• When Non-Residency Certificate (pNRCertif) is set to false and Idaho residents
work in a state that requires state tax to be withheld, then the Idaho withholding
will be reduced by work state withholding.
• Idaho withholding is required from nonresidents working in Idaho.
Jurisdiction Interaction nonresidents. Accumulate wages only if tax withheld.
• Single
• Married
Withholding Allowance Per allowance 4,050.00
July 2016 • Idaho-2

Idaho
Pre-Tax deductions
September 2016 • Idaho-3

Idaho
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay


Idaho

Idaho State Withholding Tax Regular Wages Only

Annual gross wages
52,000.00

35,800.00
Annual state tax
table. - 30,736.00
x 0.074
374.74
+ 1,127.00
1,501.74
28.88
5 Round the state tax for the pay period to the Rounded state tax
nearest dollar. for the pay period 29.00

Idaho

Idaho State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

295,800.00
Annual state tax
table. - 30,736.00
x 0.074
19,614.74
+ 1,127.00
20,741.74
398.88
6 Round the state tax for the pay period to the Rounded state tax
nearest dollar. for the pay period 399.00

Idaho


Regular Wages
Annual gross wages
52,000.00

35,800.00
Annual state tax
table. - 30,736.00
x 0.074
374.74
+ 1,127.00
1,501.74
period 28.88
5 Round the state tax on regular wages to the nearest Rounded state tax
dollar. on regular wages for
the pay period 29.00

Idaho

Supplemental Wages
State tax on
rate of 7.4%. x 0.074
supplemental wages
370.00
for the pay period
7 Round the state tax on supplemental wages to the Rounded state tax
nearest dollar. on supplemental 370.00
wages for the pay
period
wages tax for the pay + 29.00
period 399.00

Idaho

Idaho State Withholding Tax Supplemental Wages Only


State tax on
rate of 7.4%. x 0.074
supplemental wages
370.00
for the pay period
2 Round the state tax on supplemental wages to the nearest Rounded state tax
dollar. on supplemental 370.00
wages for the pay
period
August 2015 • Idaho-9

Idaho

Idaho Withholding Tax Regular Wages Only
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

33,200.00
Annual state tax
table. - 30,736.00
x 0.074
182.34
+ 1,127.00
1,309.34
/ 52
state tax for the
25.18
the pay period
6 Rounded total
Round the total amount of state tax to the nearest dollar.
amount of state tax 25.00
for the multiple pays
within the pay
period
period

Idaho
Single
Tax is
Amount +%
1 Not over 2,300.00 0.00%
2 3,772.00 1.60% 2,300.00
3 5,245.00 24.00 3.60% 3,772.00
4 6,717.00 77.00 4.10% 5,245.00
5 8,190.00 137.00 5.10% 6,717.00
6 9,662.00 212.00 6.10% 8,190.00
7 13,343.00 302.00 7.10% 9,662.00
8 Over 13,343.00 563.00 7.40% 13,343.00
Married
Tax is
Amount +%
1 Not over 8,650.00 0.00%
2 11,594.00 1.60% 8,650.00
3 14,540.00 47.00 3.60% 11,594.00
4 17,484.00 153.00 4.10% 14,540.00
5 20,430.00 274.00 5.10% 17,484.00
6 23,374.00 424.00 6.10% 20,430.00
7 30,736.00 604.00 7.10% 23,374.00
8 Over 30,736.00 1,127.00 7.40% 30,736.00

Idaho
Idaho State Unemployment Insurance (SUI) Summary

Wage Base 37,800.00

0.38703%1 5.40%
balance balance
New employer
rate

• Self Adjust
Calculation Methods
1. Minimum rate and new employers may also be liable for Workforce Development. See Idaho State
Unemployment taxes.

Idaho
Pre-Tax deductions
September 2016 • Idaho-13

Idaho
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Idaho-14

Idaho

Workforce Development Summary
Idaho State Unemployment Tax Workforce Development Summary

Wage Base 37,800.00
Rates Employer rate 0.0419% 1 Employee rate N/A

• Self Adjust
Calculation Methods
These deductions follow Idaho State Unemployment Insurance (SUI). See the
Pre-Tax Deductions
These types of compensation follow Idaho SUI. See the state's SUI summary for
details.
1. Standard Rate. Employer rate varies depending upon Experience rating.

Idaho
Idaho State Disability Insurance (SDI) Summary
Wage Base N/A
January 2015 • Idaho-16

Idaho
Idaho Local Withholding Tax Summary
October 2014 • Idaho-17

Illinois
Table of Contents

6
Calculation Example
8
to-Date Wages
October 2014 • Illinois-1

Illinois
Illinois State Withholding Tax Summary

Calculation methods
• Illinois does not require withholding from Illinois residents working in other
states that collect withholding tax.
• Illinois withholding is required from Illinois residents working in other states
that do not collect withholding tax.
• When Non-residency Certificate (pNRCertif) is set to false and Illinois residents
work in a state that requires state tax to be withheld, then the Illinois withholding
will be reduced by work state withholding.
• Illinois withholding is required from nonresidents working in Illinois who reside
in states other than those listed below.
Reciprocity
The following table summarizes the reciprocity agreements in effect:
Residents of: Who Work In: Are Subject to this Tax Treatment:
Iowa, Kentucky,
Michigan, and Illinois Exempt from Illinois withholding
1
Wisconsin
Iowa, Kentucky,
Exempt from Iowa, Kentucky, Michigan, and
Illinois Michigan, and
Wisconsin withholding
Wisconsin
Valid Filing Statuses Not applicable
Basic: Line 1 on Form IL-W-4, per allowance 2,175.00

Allowance Amounts
Additional: Line 2 on Form IL-W-4, per allowance2 1,000.00
1. Residents of these states must furnish employer with Form IL-W-5-NR Employee’s Statement of
Nonresidence in Illinois.
2. Pass as secondary exemptions.
January 2016 • Illinois-2

Illinois
Pre-Tax deductions
September 2016 • Illinois-3

Illinois
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Illinois-4

Illinois

This calculation example is based on employee claiming four basic allowances and zero additional allowances.
Illinois State Withholding Tax Regular Wages Only

Annual gross wages
52,000.00
2 Subtract the basic and additional allowance Annual taxable 52,000.00

Basic allowance amount: 43,300.00
Line 1 on Form IL-W-4, per allowance 2,175.00 - 0.00
43,300.00
Additional allowance amount:
Line 2 on Form IL-W-4, per allowance 1,000.00
3 Multiply the annual taxable wages by the state tax rate of 43,300.00
Annual state tax
4.95%. x 0.0495
2,143.35
41.22
July 2017 • Illinois-5

Illinois

Illinois State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

303,300.00
Annual state tax
4.95%. x 0.0495
15,013.35
5 Divide the annual state tax by the annual number State tax on regular 15,013.35
of pay periods. wages for the pay / 52
period 288.72

Illinois

This calculation example is based on employee claiming four basic allowances and four additional allowances.
Illinois Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
periods. x 52
312,000.00

303,300.00
Annual state tax
4.95%. x 0.0495
15,013.35
5 Divide the annual state tax by the annual number of 15,013.35

pay periods. / 52
288.72
period - 41.22
247.50

Illinois

Illinois Withholding Tax Regular Wages Only
+ 500.00
950.00
Annual gross wages
49,400.00

40,700.00
Annual state tax
4.95%. x 0.0495
2,014.65

pay periods. Total amount of
/ 52
state tax for the
38.74
the pay period
period

Illinois
Illinois State Unemployment Insurance (SUI) Summary

Wage Base 12,960.00

0.55% (Includes
for positive for negative 7.35% (Includes 0.55%
0.55% fund
balance balance fund building factor)
building factor)
employers employers
Rates
3.45%
New employer (Includes 0.55%
Employee rate N/A
rate fund building
factor)
• Self Adjust
Calculation Methods
December 2016 • Illinois-9

Illinois
Pre-Tax deductions
September 2016 • Illinois-10

Illinois
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
April 2016 • Illinois-11

Illinois
Illinois State Disability Insurance (SDI) Summary
Wage Base N/A

Illinois
Illinois Local Withholding Tax Summary
Basis of tax Gross income earned in a calendar quarter

Calculation methods
Reciprocity Not applicable

Indiana
Table of Contents

State Withholding Tax Regular and Supplemental Wages Flat Rate Combined Method Calculation Example 6
State Withholding Tax Regular Wages Only Annualized Method Calculation Example with Period-to-Date
8
Wages
State Unemployment Insurance (SUI) Workforce Development Summary 9
Advance Earned Income Credit (EIC) Summary 13
Advance Earned Income Credit (EIC) Calculation Example 14
October 2014 • Indiana-1

Indiana
Indiana Withholding Tax Summary

Calculation methods
Indiana allows a credit for taxes paid elsewhere. For Indiana residents working in
other states, withhold for Indiana the amount by which Indiana tax exceeds the
tax of the state of employment. Indiana withholding is required from non-
residents working in Indiana who reside in states other than those listed below.
Reciprocity
Residents of… Who work in… Are subject to this tax treatment…
KY, MI, OH, PA,
IN Exempt from Indiana withholding
and WI1
KY, MI, OH, PA, Exempt from Kentucky, Michigan, Ohio,

IN
and WI Pennsylvania, and Wisconsin withholding
Jurisdiction interaction wages.
treatment Programming tip: You can program the system to calculate using these rules by
Personal, per exemption: 1,000.00
Exemptions
Additional: 1,500.00
1. Residents of these states must furnish employer with Form WH-47 Certificate of Residence .

Indiana
Pre-Tax deductions
September 2016 • Indiana-3

Indiana
1
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay

December 2016 • Indiana-4

Indiana

This calculation example is based on employee claiming four personal exemptions and two additional exemptions
for qualifying dependents.
Indiana Withholding Tax Regular Wages Only
Annual gross wages
52,000.00
2 Subtract the personal and qualifying dependent exemption Annual taxable 52,000.00
Personal exemption amount
48,000.00
Line 5 on Form WH-4, per exemption: 1,000.00 - 3,000.00
45,000.00
Additional dependent exemption amount
Line 6 on Form WH-4, per qualifying
dependent:1 1,500.00
3 Multiply the annual taxable wages by the state 45,000.00

Annual state tax
tax rate of 3.23%. x 0.0323
1,453.50
27.95
January 2017 • Indiana-5

Indiana

for qualifying dependents.
Indiana Withholding Tax Regular and Supplemental Wages
Regular Wages
Annual gross wages
52,000.00
48,000.00
45,000.00

Annual state tax
tax rate of 3.23%. x 0.0323
1,453.50
4 Divide the annual state tax by the annual number of pay State tax on egular 1,453.50
period 27.95
Supplemental Wages
State tax on
rate of 3.23%. x 0.0323
supplemental wages
161.50
for the pay period
189.45

Indiana

Indiana Withholding Tax Supplemental Wages Only

1 Multiply supplemental wages by the state 5,000.00

State tax for the pay period
supplemental tax rate of 3.23%. x 0.0323
161.50

Indiana

for qualifying dependents. For this example, regular wages are $500 and period-to-date wages are $450.
Indiana Withholding Tax Regular Wages Only

+ 500.00
950.00
Annual gross wages
49,400.00
45,400.00
42,400.00

Annual state tax
tax rate of 3.23%. x 0.0323
1,369.52
/ 52
state tax for the
26.34
the pay period

period

Indiana
State Unemployment Insurance (SUI)

State Unemployment Insurance (SUI) Workforce Development Summary

Wage Base 9,500.00

0.5% 7.4%
balance balance
New employer 2.5% Employee N/A

• Self Adjust
Calculation Methods

Indiana

Pre-Tax deductions

Indiana

Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Indiana-11

Indiana
Idaho State Disability Insurance (SDI) Summary
Wage Base N/A

Indiana
Advance Earned Income Credit (EIC) Summary
Advance Earned Income Credit (EIC) Summary

Federal advance earned income credit and completion of Indiana
Basis of Credit
Form WH-5.
Calculation Methods
All Pay Types Surcharge (default)
Reciprocity Only residents of Indiana are eligible for this credit.
Pre-tax deductions N/A
Alternate Compensation N/A

Indiana
Advance Earned Income Credit (EIC)

Calculation Example
This calculation example is based on Federal Form W-5 filing status of Married, Spouse Does Not File Certificate.
The employee earns $100 per week.
Advance Earned Income Credit (EIC) Calculation Example
1 Compute the federal advance earned income credit for the Federal advance
pay period. earned income
credit
Source: Circular E
a) 100.00 * 52 = 5,200.00
b) 5,200.00 * 0.2040 = 1,060.80
c) 1,060.80 / 52 = 20.40 20.40
2 Multiply the federal advance earned income credit by the State advance 20.40
state EIC rate of 9%. earned income x 0.09
credit 1.84
Note: Calculated amounts less than $1.00 will be set to $0.

Indiana
Basis of Credit Gross income earned in the calendar year

Calculation Methods
All Pay Types Annualized (default)
Withholding of all applicable taxes for the county of residence is required for all
Indiana residents, regardless of the state or county of employment. Withholding
Reciprocity of all applicable taxes for the county of employment is required for Indiana
residents whose county of residence does not collect withholding, and for non-
residents working in Indiana.

Indiana
Pre-Tax deductions

Indiana
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Indiana-17

Indiana
This calculation example is based on employee claiming four personal exemptions and two additional dependent
exemptions.
Annual gross wages
52,000.00
48,000.00
45,000.00
3 Multiply annual taxable wages by the tax rate for 45,000.00

Annual county tax
the applicable county and employee resident status, x 0.006
using the local tax rate table. 270.00
4 Divide the annual county tax by the annual number of pay County tax for the 270.00
5.19

Indiana
Indiana Local Withholding Tax Rate Table1

Income Tax Rate Income Tax Rate
County County County County County County
Residents Nonresidents Residents Nonresidents
Adams 1.624% 1.624% Jay 2.45% 2.45%
Allen 1.35% 1.35% Jefferson 0.35% 0.35%
Bartholomew 1.25% 1.25% Jennings 2.50% 2.50%
Benton 1.79% 1.79% Johnson 1.00% 1.00%
Blackford 1.50% 1.50% Knox 1.00% 1.00%
Boone 1.50% 1.50% Kosciusko 1.00% 1.00%
Brown 2.5234% 2.5234% La Grange 1.40% 1.40%
Carroll 1.7039% 1.7039% La Porte 0.95% 0.95%
Cass 2.50% 2.50% Lake 1.50% 1.50%
Clark 2.00% 2.00% Lawrence 1.75% 1.75%
Clay 2.25% 2.25% Madison 1.75% 1.75%
Clinton 2.00% 2.00% Marion 1.77% 1.77%
Crawford 1.00% 1.00% Marshall 1.25% 1.25%
Daviess 1.75% 1.75% Martin 1.50% 1.50%
De Kalb 2.00% 2.00% Miami 2.54% 2.54%
Dearborn 0.60% 0.60% Monroe 1.345% 1.345%
Decatur 1.33% 1.33% Montgomery 2.10% 2.10%
Delaware 1.50% 1.50% Morgan 2.72% 2.72%
Dubois 1.00% 1.00% Newton 1.00% 1.00%
Elkhart 2.00% 2.00% Noble 1.75% 1.75%
Fayette 2.37% 2.37% Ohio 1.25% 1.25%
Floyd 1.15% 1.15% Orange 1.25% 1.25%
Fountain 1.55% 1.55% Owen 1.30% 1.30%
Franklin 1.50% 1.50% Parke 2.65% 2.65%
Fulton 1.93% 1.93% Perry 1.81% 1.81%
Gibson 0.70% 0.70% Pike 0.75% 0.75%
Grant 2.25% 2.25% Porter 0.50% 0.50%
Greene 1.25% 1.25% Posey 1.25% 1.25%
Hamilton 1.00% 1.00% Pulaski 3.38% 3.38%
Hancock 1.70% 1.70% Putnam 1.75% 1.75%
Harrison 1.00% 1.00% Randolph 2.25% 2.25%
Hendricks 1.50% 1.50% Ripley 1.38% 1.38%
Henry 1.50% 1.50% Rush 2.10% 2.10%
Howard 1.65% 1.65% St. Joseph 1.75% 1.75%
Huntington 1.75% 1.75% Scott 1.41% 1.41%
Jackson 2.10% 2.10% Shelby 1.50% 1.50%
Jasper 2.864% 2.864% Spencer 0.80% 0.80%

Indiana
Indiana Local Withholding Tax Rate Table1

Income Tax Rate Income Tax Rate
County County County County County County
Residents Nonresidents Residents Nonresidents
Starke 1.71% 1.71% Vigo 1.25% 1.25%
Steuben 1.79% 1.79% Wabash 2.90% 2.90%
Sullivan 0.30% 0.30% Warren 2.12% 2.12%
Switzerland 1.00% 1.00% Warrick 0.50% 0.50%
Tippecanoe 1.10% 1.10% Washington 2.00% 2.00%
Tipton 2.60% 2.60% Wayne 1.50% 1.50%
Union 1.75% 1.75% Wells 2.10% 2.10%
Vanderburgh 1.00% 1.00% White 1.32% 1.32%
Vermillion 0.20% 0.20% Whitley 1.4829% 1.4829%
1. Deduct an exemption amount of $1,000 per exemption annually (Line 4 on

Form WH-4) and $1,500 per additional qualifying dependent exemption (Line 5 on
Form WH-4) from gross wages before calculating the county withholding tax.
Note: Input additional qualifying dependent exemptions as secondary exemptions.

Iowa
Table of Contents

6
Calculation Example
7
Example
12
to-Date Wages
October 2014 • Iowa-1

Iowa
Iowa State Withholding Tax Summary

Calculation methods Regular and Supplemental
Supplemental Only
Iowa allows a credit for taxes paid elsewhere. For Iowa residents working in
states other than those listed below, withhold for Iowa the amount by which
Iowa tax exceeds the tax of the state of employment. Iowa withholding is
required from nonresidents working in Iowa who reside in states other than
Illinois.
Reciprocity
1
Illinois Iowa Exempt from Iowa withholding
Iowa Illinois Exempt from Illinois withholding
• Single
• Married
Claiming 0 or 1 allowances: 1,650.00
Standard deduction
Claiming 2 or more allowances: 4,060.00
Tax credit Per allowance: 40.00
1. Illinois residents must furnish employer with Form 44-016, Employee’s Statement of Nonresidence
in Iowa.

Iowa
Pre-Tax deductions
September 2016 • Iowa-3

Iowa
1
Exempt
(Dependent)
Exempt Exempt

3
Educational Assistance (Non-Job 2 Qualified Parking Exempt
Exempt

Contract)
Exempt
Sick pay

December 2016 • Iowa-4

Iowa

Iowa State Withholding Tax Regular Wages Only

gross wages x 52
52,000.00
2 Subtract the federal withholding tax.1 52,000.00

N/A
- 3,140.00
Annual federal withholding tax (Source – Circular E): 48,860.00
a) 4 x 4,050.00 = 16,200.00
b) 52,000.00 - 16,200.00 = 35,800.00
c) [( 35,800.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 3,140.00
3 Subtract the standard deduction. Annual 48,860.00

taxable - 4,060.00
Claiming 2 or more allowances: 4,060.00 wages 44,800.00
4 Compute the gross annual state tax using the tax rate table. Gross 44,800.00
annual state - 39,000.00
All filers: Line 8 tax 5,800.00
x 0.0792
459.36
+ 2,152.28
2,611.64
5 Subtract the tax credit from the gross annual state tax. Annual 2,611.64
Per allowance: 40.00 state tax - 160.00
2,451.64
the pay / 52
period 47.15

Iowa

Iowa State Withholding Tax Regular and Supplemental Wages

wages + 5,000.00
6,000.00
2 Multiply the total gross wages by the annual number of pay periods. 6,000.00
Annual
x 52
gross wages
312,000.00

N/A
- 69,976.50
a) 4 x 4,050.00 = 16,200.00
b) 312,000.00 - 16,200.00 = 295,800.00
c) [( 295,800.00 - 242,000.00 ) x 0.33 ]+ 52,222.50 = 69,976.50

taxable - 4,060.00
5 Compute the gross annual state tax using the tax rate table. 237,963.50
Gross
- 58,500.00
annual state
All filers: Line 9 179,463.50
tax
x 0.0898
16,115.82
+ 3,696.68
19,812.50
6 Subtract the tax credit from the gross annual state tax. 19,812.50
Annual
Per allowance: 40.00 - 160.00
state tax
19,652.50
the pay / 52
period 377.93

Iowa


Regular Wages
1 Multiply regular gross wages per pay period by the annual number of pay 1,000.00
Annual
periods. x 52
gross wages
52,000.00

N/A
- 3,140.00
a) 4 x 4,050.00 = 16,200.00
b) 52,000.00 - 16,200.00 = 35,800.00
c) [( 35,800.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 3,140.00

taxable - 4,060.00
x 0.0792
459.36
+ 2,152.28
2,611.64
2,451.64
6 Divide the annual state tax by the annual number of pay periods. State tax on 2,451.64
regular / 52
wages for 47.15
the pay
period

Iowa

Supplemental Wages
supplement x 0.0600
al wages for 300.00
the pay
period
tax for the + 47.15
pay period 347.15

Iowa

Iowa Withholding Tax Supplemental Wages Only

wages + 5,000.00
6,000.00
2 Multiply total gross wages by the annual number of pay periods. Annual 6,000.00
gross wages x 52
312,000.00

N/A
- 69,976.50
a) 4 x 4,050.00 = 16,200.00
b) 312,000.00 - 16,200.00 = 295,800.00
c) [( 295,800.00 - 242,000.00 ) x 0.33 ]+ 52,222.50 = 69,976.50

taxable - 4,060.00
5 Compute the gross annual state tax using the tax rate table. 237,963.50
Gross
- 58,500.00
annual state
179,463.50
tax
16,115.82
+ 3,696.68
19,812.50
19,652.50

Iowa
Iowa Withholding Tax Supplemental Wages Only

7 Divide the annual state tax by the annual number of pay periods. N/A 19,652.50
/ 52
377.93
the pay - 47.15
period 330.78

Iowa

Iowa State Withholding Tax Supplemental Wages Only

300.00

Iowa

Iowa Withholding Tax Regular Wages Only
wages + 500.00
950.00
2 Multiply gross wages per pay period by the annual number of pay periods. Annual 950.00
gross wages x 52
49,400.00

N/A
- 2,750.00
a) 4 x 4,050.00 = 16,200.00
b) 49,400.00 - 16,200.00 = 33,200.00
c) [( 33,200.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 2,750.00

taxable - 4,060.00
x 0.0792
284.33
+ 2,152.28
2,436.61
2,276.61

Iowa
Iowa Withholding Tax Regular Wages Only

7 Total 2,276.61
Divide the annual state tax by the annual number of pay periods.
amount of / 52
state tax for 43.78
the multiple
pays within
the pay
period

the - 13.02
additional 30.76
pay within
the pay
period

Iowa
All filers
Tax is
Amount +%
1 Not over 1,300.00 0.36%
2 2,600.00 4.68 0.72% 1,300.00
3 5,200.00 14.04 2.43% 2,600.00
4 11,700.00 77.22 4.50% 5,200.00
5 19,500.00 369.72 6.12% 11,700.00
6 26,000.00 847.08 6.48% 19,500.00
7 39,000.00 1,268.28 6.80% 26,000.00
8 58,500.00 2,152.28 7.92% 39,000.00
9 Over 58,500.00 3,696.68 8.98% 58,500.00

Iowa
Iowa State Unemployment Insurance (SUI) Summary

Wage Base 29,300.00

0.00% 8.00%
balance balance
employers employers
Rates
1.00%
New employer (8.0% for new
Employee rate N/A
rate construction
employers)
• Self Adjust
Calculation Methods

Iowa
Pre-Tax deductions
September 2016 • Iowa-16

Iowa
Taxable
(Dependent)
Taxable Taxable

Taxable

Contract)
Exempt
Sick pay
April 2016 • Iowa-17

Iowa
Iowa State Disability Insurance (SDI) Summary
Wage Base N/A

Iowa
Iowa Local Withholding Tax Summary

Kansas
Table of Contents

State Withholding Tax Regular and Supplemental Wages Flat Rate Combined Method Calculation Example 6
State Withholding Tax Regular Wages Only Annualized Method Calculation Example with Period-to-Date
8
Wages
October 2014 • Kansas-1

Kansas
Kansas Withholding Tax Summary

Calculation methods
No reciprocity agreements are currently in effect. However, Kansas allows a
credit for taxes paid elsewhere. For Kansas residents working in other states,
Reciprocity withhold for Kansas the amount by which Kansas tax exceeds the tax of the state
of employment. Kansas withholding is required from non-residents working in
Kansas.
Jurisdiction interaction wages.
treatment Programming tip: You can program the system to calculate using these rules by
• Single
Valid Filing Statuses • Married
• Joint
Withholding amount Per allowance: 2,250.00

Kansas
Pre-Tax deductions
September 2016 • Kansas-3

Kansas
1
Exempt
(Dependent)
Taxable Exempt

Exempt2
Golden Parachute Taxable3 Severance Pay Taxable

Contract)
Exempt
Sick pay

2. Exempt up to a monthly limit of $5,250 5. This plan is referring to nonqualified stock options.
3. An amount equal to 20% of the Federal income tax on
excess Golden Parachute compensation must be
withheld from excess Golden Parachute compensation
for Kansas state income tax.
December 2016 • Kansas-4

Kansas

This calculation example is based on filing status of Joint with four allowances.
Kansas Withholding Tax Regular Wages Only

Annual gross wages
52,000.00

Withholding amount, per allowance 2,250.00 wages - 9,000.00
43,000.00
Annual state tax
table. - 37,500.00
5,500.00
288.75
+ 930.00
1,218.75
23.44
July 2017 • Kansas-5

Kansas

This calculation example is based on filing status of Joint with four allowances.
Kansas Withholding Tax Regular and Supplemental Wages

Regular Wages
1 Multiply regular gross wages per pay period by the annual 1,000.00
Annual gross wages
52,000.00

43,000.00
Annual state tax
table. - 37,500.00
5,500.00
288.75
+ 930.00
1,218.75
period 23.44
Supplemental Wages
State tax on
rate of 5%. x 0.05
supplemental wages
250.00
for the pay period
273.44

Kansas

Kansas Withholding Tax Supplemental Wages Only

1 Multiply supplemental wages by the state 5,000.00

State tax for the pay period
supplemental tax rate of 5%. x 0.05
250.00

Kansas

This calculation example is based on filing status of Joint with four allowances. For this example, regular wages
Kansas Withholding Tax Regular Wages Only
+ 500.00
950.00
Annual gross wages
49,400.00

40,400.00
Annual state tax
table. - 37,500.00
2,900.00
152.25
+ 930.00
1,082.25
/ 52
state tax for the
20.81
the pay period

period

Kansas
Single
Tax is
Amount +%
1 Not over 3,000.00 0.00%
2 18,000.00 3.10% 3,000.00
3 33,000.00 465.00 5.25% 18,000.00
4 Over 33,000.00 1,252.50 5.70% 33,000.00
Married
Tax is
Amount +%
1 Not over 7,500.00 0.00%
2 37,500.00 3.10% 7,500.00
3 67,500.00 930.00 5.25% 37,500.00
4 Over 67,500.00 2,505.00 5.70% 67,500.00

Kansas
Kansas State Unemployment Insurance (SUI) Summary

Wage Base 14,000.00

0.0% 7.6%
balance balance
New employer 2.7%1 Employee N/A

• Self Adjust
Calculation Methods
1
6% for new construction employers
February 2016 • Kansas-10

Kansas
Pre-Tax deductions
September 2016 • Kansas-11

Kansas
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Kansas-12

Kansas
Kansas State Disability Insurance (SDI) Summary
Wage Base N/A

Kansas
Basis of Tax No provision for local income tax

Kentucky
Table of Contents

6
Calculation Example
7
Example
8
to-Date Wages
September 2016 • Kentucky-1

Kentucky
Kentucky State Withholding Tax Summary

Calculation methods
Kentucky allows a credit for taxes paid elsewhere. For Kentucky residents
working in other states, withhold for Kentucky the amount by which Kentucky tax
exceeds the tax of the state of employment. Kentucky withholding is required
from non-residents working in Kentucky who reside in states other than those
listed below.
Illinois Indiana Michigan Ohio

Reciprocity Virginia West Virginia Wisconsin

The states listed
Kentucky Exempt from Kentucky withholding
above1
Any state listed Exempt from withholding of the states listed
Kentucky
above above
Standard Deduction All filers: 2,480.00

Tax Credit Per exemption: 10.00
1. Residents of these states must furnish employer with Form 42A809 Certificate of Nonresidence .
December 2016 • Kentucky-2

Kentucky
Pre-Tax deductions

Kentucky
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay


Kentucky

This calculation example is based on employee claiming four exemptions.
Kentucky State Withholding Tax Regular Wages Only

Annual gross wages
52,000.00

wages - 2,480.00
All filers: 2,480.00 49,520.00
3 Compute the gross annual state tax using the tax Gross annual state 49,520.00
rate table. tax - 8,000.00
41,520.00
2,408.16
+ 280.00
2,688.16

Annual state tax
Tax credit, per exemption: - 40.00
10.00 2,648.16
50.93

Kentucky

Kentucky State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

wages - 2,480.00
All filers: 2,480.00 309,520.00
4 Compute the gross annual state tax using the tax Gross annual state 309,520.00
rate table. tax - 75,000.00
234,520.00
14,071.20
+ 4,166.00
18,237.20

Annual state tax
10.00 18,197.20
6 Divide the annual state tax by the annual number State tax for the pay 18,197.20
of pay periods. period / 52
349.95

Kentucky

Kentucky Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
periods. x 52
312,000.00

wages - 2,480.00
All filers: 2,480.00 309,520.00
4 Compute the gross annual state tax using the tax rate Gross annual state 309,520.00
table. tax - 75,000.00
234,520.00
14,071.20
+ 4,166.00
18,237.20

Annual state tax
10.00 18,197.20
6 Divide the annual state tax by the annual number of N/A 18,197.20
pay periods. / 52
349.95
period - 50.93
299.02

Kentucky

This calculation example is based on employee claiming four exemptions. For this example, regular wages are
$500 and period-to-date wages are $450.
Kentucky Withholding Tax Regular Wages Only
+ 500.00
950.00
Annual gross wages
49,400.00

wages - 2,480.00
All filers: 2,480.00 46,920.00
4 Gross annual state 46,920.00

Compute the gross annual state tax using the tax rate table.
tax - 8,000.00
38,920.00
2,257.36
+ 280.00
2,537.36

Annual state tax
10.00 2,497.36

/ 52
state tax for the
48.03
the pay period
period

Kentucky
All Filers
Tax is
Amount +%
1 Not over 3,000.00 2.00%
2 4,000.00 60.00 3.00% 3,000.00
3 5,000.00 90.00 4.00% 4,000.00
4 8,000.00 130.00 5.00% 5,000.00
5 75,000.00 280.00 5.80% 8,000.00
6 Over 75,000.00 4,166.00 6.00% 75,000.00
November 2014 • Kentucky-9

Kentucky
Kentucky State Unemployment Insurance (SUI) Summary

Wage Base 10,200.00

0.6% 9.75%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods

Kentucky
Pre-Tax deductions

Kentucky
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay


Kentucky
Kentucky State Disability Insurance (SDI) Summary
Wage Base N/A

Kentucky
Kentucky Local Withholding Tax Summary

Calculation methods
Withholding of applicable city and county local tax is required for all employees
working in a taxing jurisdiction. (In many cases, both city and county tax will
apply. In some cases, only city tax is applicable. Please see the jurisdictions in the
Reciprocity
detailed listing.) Withholding of local taxes is not required for Kentucky residents
working in other states. Withholding of school district tax is only required for
employees who reside and work in a taxing school district jurisdiction.

Kentucky

Jurisdictions with pre-tax deduction taxability rules that differ from those listed in this chart are identified on the
Local Withholding Tax Rate Table.
Pre-Tax deductions

Kentucky

Jurisdictions with pre-tax deduction taxability rules that differ from those listed in this chart are identified on the
Local Withholding Tax Rate Table.
Exempt
(Dependent)
Taxable Exempt

Exempt

Contract)
Exempt
Sick pay
3rd Party STD 125 Plan2 Exempt Agent STD 125 Plan Taxable
3rd Party LTD 125 Plan2 Exempt ER LTD 125 Plan Taxable

2. In Boone County and Bowling Green, 3rd Party STD 125 Plan and 3rd Party LTD 125 Plan amounts are taxable.

Kentucky

1 Local tax for the pay 1,000.00
Multiply gross wages per pay period by the tax rate for the
period x 0.005
applicable county and/or city using the tax rate table.
5.00

Kentucky

General Notes include Pre-Tax Deductions and Alternate Compensation (if different from Local Withholding Tax
Summary).
Jurisdiction Mental
Occupational Maximum
by Municipality/ Health General Notes
License Fee Tax
School District Code Tax
Adairville 1.50%
Alexandria 1.50% 1,908.00
Allen County 1.00%
When an employee works in this city, the
Ashland (Boyd Co.) 2.00%
county tax is eliminated.
Auburn 1.50%
Augusta 1.25% 900.00
Ballard County 1.00%
Bardstown 1.00%
Bath County 1.50%
Beattyville 1.00%
Bellevue 2.50%
Benton 0.50%
Berea (Madison Co.) 2.00%
For the Mental Health tax:

• Maximum amount is $25.
• 3rd Party LTD 125 and 3rd Party STD 125
Plans amounts are subject.
Boone County 0.80% 0.15% 473.74 • Agent LTD 125 and ER LTD 125 Plan
amounts are taxable.
3rd Party LTD 125 Plan and 3rd Party STD

125 Plan amounts are taxable.
Boone County SD/2 0.50% Must reside and work in school district.
Bourbon County 0.75%
Bowling Green 1.85%
3rd Party LTD 125 Plan and 3rd Party STD
125 Plan amounts are taxable.
This county tax may be eliminated when an
Boyd County 1.00% employee is working in a taxing city. Please
refer to the city.
Boyle County 0.75%
Breathitt County 1.00%
Bromley 1.00%
Brooksville 1.75% 900.00
July 2017 • Kentucky-18

Kentucky

Jurisdiction Mental
License Fee Tax
Brownsville 1.00%
Burkesville 2.00% 750.00
Butler County 1.00%
Cadiz 1.50%
Caldwell County 1.50%
Calvert City 0.50%
Camargo (Montgomery When an employee works in this city, the
1.00%
Co.) county tax is eliminated.
Campbell County 1.05% 406.00
Campbellsville (Taylor
1.00%
Co.)
Carlisle 1.00%
Carroll County 1.00% 50,000.00 First $5,000 of wages are exempt.
Catlettsburg (Boyd Co.) 1.50%
Cave City 2.00%
Clark County 1.50% employee is working in a taxing city. Please
refer to the city.
Clarkson 1.20%
Clay City (Powell Co.) 1.00%
Clay County 1.00%
Clinton 0.50% 200.00
Clinton County 1.25%
Coal Run Village 1.00%
Cold Spring 1.00% 1,272.00
Columbia 1.00%
Corbin 1.00%
Covington 2.45% 3,116.40
Crescent Springs 1.00%
Crestview Hills 1.00% 1,272.00
Crittenden County 0.50%
Cumberland County 1.25% 750.00
Cumberland County
0.50% 500.00 Must reside and work in school district.
SD/4
Cynthiana 1.50%
Danville 1.50%

Kentucky

Jurisdiction Mental
License Fee Tax
Daviess County 0.35% employee is working in a taxing city. Please
refer to the city.
Dawson Springs 1.50%
Dayton 2.00%
Dry Ridge 1.25%
Earlington 1.50%
Eddyville 1.50%
Edgewood 1.00%
Edmonton 1.50%
Elizabethtown 1.35%
Elkhorn City (Pike Co.) 1.00%
Elkton 2.00%
Elsmere 1.25%
Eminence 0.75%
Erlanger 1.50%
Estill County 1.25%
Fayette County SD/5 0.50% Must reside and work in school district.
Flemingsburg 1.00%
Florence 2.00% 2,544.00
Fort Mitchell 1.00%
Fort Thomas 1.25%
Fort Wright 1.15% 1,462.80
Frankfort (Franklin Co.) 1.95%
Franklin 1.00%
Franklin County 1.00% employee is working in a taxing city. Please
refer to the city.
Fulton 2.00%
Gallatin County 1.00%
Gamaliel 1.00%
Garrard County 1.50%
Georgetown 1.00%
Glasgow 1.50%
Grant County 2.00%
Graves County 1.00% employee is working in a taxing city. Please
refer to the city.

Kentucky

Jurisdiction Mental
License Fee Tax
Grayson 1.00%
Grayson County 0.50%
Greensburg 1.50%
Greenup 1.00%
Hancock County 1.25%
Harrison County 1.50%
Harrodsburg 1.00%
Hart County 0.80%
Hartford 1.00%
This fee applies only to the first $60,000 in
1.25%
wages.
Hazard
This fee applies only to those wages
0.50%
exceeding $60,000.
Henderson (Henderson When an employee works in this city, the
1.29%
Henderson County 1.00% employee is working in a taxing city. Please
refer to the city.
Hickman 1.75%
Hickman County 1.00% 750.00
Highland Heights 1.00% 1,000.00
Hillview 1.80%
Hodgenville 0.75%
Hopkins County 0.50% 2,500.00
Hopkinsville 1.95%
Horse Cave 1.00%
Independence 1.25%
Jackson 2.00% 2,202.00
Jackson County 1.85%
Jamestown 1.00%
Jefferson County 1.45% employee is working in a taxing city. Please
refer to the city.
Jefferson County SD/6 0.75% Must reside and work in school district.
Jeffersontown 1.00%
Jeffersonville When an employee works in this city, the
1.00%
(Montgomery Co.) county tax is eliminated.
Jenkins 1.50%
Jessamine County 1.00%

Kentucky

Jurisdiction Mental
License Fee Tax
Johnson County 0.50%
Junction City 1.00%
3. This fee applies only to the first $25,000 in
.7097%3
wages.
Kenton County 289.54
4. This fee applies only to those wages
.1097%4
exceeding $25,000.
Knox County 1.00% employee is working in a taxing city. Please
refer to the city.
La Grange 1.00%
Lakeside Park 1.00%
Laurel County 1.00%
Lebanon 1.00%
Lebanon Junction 1.00%
Leitchfield 1.20%
Leslie County 1.00%
Lewisburg 1.50%
Lexington 2.25%
Lincoln County 1.00%
Livingston County 1.00%
Logan County 0.75%
Louisville (Jefferson Co.) 1.45%
Ludlow 1.50%
Madison County 1.00% employee is working in a taxing city. Please
refer to the city.
Madisonville 1.50%
Magoffin County 1.00%
Marion 0.75%
Marion County 1.00%
Marshall County 1.00%
Marshall County SD/3 0.50% Must reside and work in school district.
Martin 1.30%
Martin County 1.00%

Kentucky

Jurisdiction Mental
License Fee Tax
• When an employee works in this city, the
Tiered tax
• The Occupational License Fee is a tiered
Mayfield (Graves Co.) based on
tax: 2% on wages up to $50,000, 1% on
wages
wages $50,000 to $500,000, and .5% on
wages over $500,000.
Maysville 1.95%
McCracken County 1.00% employee is working in a taxing city. Please
refer to the city.
McCreary County 1.50%
McKee 1.00%
McLean County 1.00% 500.00
Menifee County 1.25%
Mercer County 0.45%
Metcalfe County 1.00%
Middlesboro 2.00%
Midway 2.00%
Millersburg (Bourbon
1.00%
Co.)
Monroe County 1.00%
Montgomery County 1.00% employee is working in a taxing city. Please
refer to the city.
Morehead 1.50%
Morgan County 1.50%
Morgantown 2.00%
Mt. Olivet 1.00%
Mt. Sterling When an employee works in this city, the
1.00%
(Montgomery Co.) county tax is eliminated.
Mt. Vernon 1.00%
Mt. Washington 1.00%
Muldraugh 1.00%
Munfordville (Hart Co.) 0.75%
Nelson County 0.50% 75.00

Newport 2.50% 3,180.00
Nicholas County 1.00%
Nicholasville 1.50%
Nortonville 1.00%

Kentucky

Jurisdiction Mental
License Fee Tax
Oak Grove 1.50%
Ohio County 1.00% 10,000.00
Olive Hill 0.50%
Owensboro 1.78%
Owenton 1.00%
Paducah (McCracken When an employee works in this city, the
2.00%
Paintsville 1.25%
Paris 1.50%
Park City 1.00%
Park Hills 1.50% 750.00
Pendleton County 0.50%
Perry County 1.00%
Perryville 1.00%
Pike County 1.00% employee is working in a taxing city. Please
refer to the city.
Pikeville (Pike Co.) 2.00%
Pineville 1.50%
Pioneer Village 1.50%
Powell County 1.25%
Prestonsburg 1.50%
Princeton 1.50%
The county rate for anyone who works in
Pulaski County 1.00%
Somerset is .8%.
Raceland 1.50%
Radcliff 2.00%
Richmond (Madison Co.) 2.00%
Robertson County 1.50%
Rockcastle County 1.50%
Rowan County 1.50%
Russell 1.150%
Russell County 0.75% 2,500.00
Russell Springs 1.00%
Russellville 2.00%
Ryland Heights 1.00%
Salyersville 1.00%

Kentucky

Jurisdiction Mental
License Fee Tax
Scott County 1.00%
Scott County SD/7 0.50% Must reside and work in school district.
Scottsville 1.50%
Shelby County 1.00% employee is working in a taxing city. Please
refer to the city.
Shelbyville (Shelby Co.) 1.50%
Shepherdsville 1.50%
Shively 1.50%
Silver Grove 1.50%
Simpson County 0.75% 954.00
Simpsonville 0.50%
Somerset 0.60%
Southgate 2.50%
Spencer County 0.80%
Springfield 1.00%
St. Matthews 0.75%
Stanford 0.65%
Stanton 1.00%
Taylor County 1.00%
Taylor Mill 2.00%
Taylorsville 0.75%
Todd County 1.00%
Tompkinsville 1.00%
Union County 0.50%
Vanceburg 1.00%
Versailles 1.50%
Villa Hills 1.50%
Vine Grove 1.50%
Warren County 1.00% employee is working in a taxing city. Please
refer to the city.
Warren County SD/1 0.50% Must reside and work in school district.
Warsaw 1.00% 1,272.00

Washington County 0.75%
Wayne County 0.90%
West Buechel 1.50%
West Liberty 0.50%

Kentucky

Jurisdiction Mental
License Fee Tax
West Point 1.00%
Whitesburg 1.50%
Whitley County 1.00%
Wilder 2.25% 2,862.00
Wilmore 2.00%
Winchester (Clark Co.) 2.00%
Wolfe County 1.25%
Woodford County 1.50%
Wurtland 1.00%

Louisiana
Table of Contents

7
Calculation Example
11
to-Date Wages
State Withholding Tax Credit Tables 14
October 2014 • Louisiana-1

Louisiana
Louisiana State Withholding Tax Summary

Calculation methods
• No reciprocity agreements are currently in effect. However, Louisiana does not

require withholding from Louisiana residents working in other states that collect
withholding tax.
• Louisiana withholding is required from Louisiana residents working in other
• When Non-residency Certificate (pNRCertif) is set to false and Louisiana
residents work in a state that requires state tax to be withheld, then the Louisiana
• Louisiana withholding is required from non-residents working in Louisiana.
Eliminate the resident tax if the work tax > 0. Accumulate wages only if tax is
Jurisdiction Interaction withheld.
Self: 4,500.00
Personal Exemption1
Spouse: 4,500.00
Per Dependent: 1,000.00
Dependency Credit2 (dependents are other than employee and spouse)
1. Primary Exemption (can only be 0, 1, or 2; Line 6 of Form L-4, Employee Withholding Exemption
Certificate ).
2. Secondary Exemption (can be 0 or greater; Line 7 of Form L-4, Employee Withholding Exemption
Certificate ).

Louisiana
Pre-Tax deductions
September 2016 • Louisiana-3

Louisiana
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Louisiana-4

Louisiana

This calculation example is based on employee claiming two exemptions and two dependents.
Louisiana State Withholding Tax Regular Wages Only

Annual gross wages
52,000.00

tax - 25,000.00
27,000.00
x 0.0375
Claiming two or more exemptions: Line 3 1,012.50
+ 525.00
1,537.50
3 Compute the personal exemption and dependency credit N/A 4,500.00

amount. x 2
9,000.00
1,000.00
x 2.00
2,000.00
9,000.00
+ 2,000.00
11,000.00
4 Based on the personal exemption and dependency credit N/A 11,000.00

amount from Step 3, compute the tax credit amount using - 0.00
the tax credit table. 11,000.00
x 0.021
231.00
Claiming two or more exemptions: Line 1 + 0.00
231.00

Louisiana
Louisiana State Withholding Tax Regular Wages Only

5 Subtract the tax credit amount from gross annual Annual state tax 1,537.50
state tax. - 231.00
1,306.50
25.13

Louisiana

Louisiana State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

tax - 100,000.00
212,000.00
Claiming two or more exemptions: Line 3 x 0.051
10,812.00
+ 3,337.50
14,149.50

amount. x 2
9,000.00
1,000.00
x 2.00
2,000.00
9,000.00
+ 2,000.00
11,000.00

x 0.021
231.00
231.00

Louisiana
Louisiana State Withholding Tax Regular and Supplemental Wages

6 Annual state tax 14,149.50
Subtract the tax credit amount from gross annual state tax.
- 231.00
13,918.50
267.66

Louisiana

Louisiana Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
periods. x 52
312,000.00

tax - 100,000.00
212,000.00
10,812.00
+ 3,337.50
14,149.50

amount. x 2
9,000.00
1,000.00
x 2.00
2,000.00
9,000.00
+ 2,000.00
11,000.00

amount from Step 4, compute the tax credit amount using the - 0.00
tax credit table. 11,000.00
x 0.021
231.00
231.00

Louisiana
Louisiana Withholding Tax Supplemental Wages Only

- 231.00
13,918.50
pay periods. / 52
267.66
period - 25.13
242.53

Louisiana

Louisiana Withholding Tax Regular Wages Only
+ 500.00
950.00
Annual gross wages
49,400.00

tax - 25,000.00
24,400.00
915.00
+ 525.00
1,440.00

amount. x 2
9,000.00
1,000.00
x 2.00
2,000.00
9,000.00
+ 2,000.00
11,000.00

Louisiana
Louisiana Withholding Tax Regular Wages Only

x 0.021
231.00
231.00

- 231.00
1,209.00

/ 52
state tax for the
23.25
the pay period
period

Louisiana
Claiming Zero or One Exemption

Tax is
Amount +%
1 Not over 12,500.00 2.10%
2 50,000.00 262.50 3.70% 12,500.00
3 Over 50,000.00 1,650.00 5.05% 50,000.00
Claiming Two Exemptions

Tax is
Amount +%
1 Not over 25,000.00 2.10%
2 100,000.00 525.00 3.75% 25,000.00
3 Over 100,000.00 3,337.50 5.10% 100,000.00

Louisiana
State Withholding Tax Credit Tables
Claiming Zero or One Exemption

Personal exemptions and Tax is
Line Of the excess over
dependency credit Amount +%
1 Not over 12,500.00 2.10%
2 Over 12,500.00 262.50 3.70% 12,500.00
Claiming Two Exemptions

Tax is
Amount +%
1 Not over 25,000.00 2.10% 0.00
2 Over 25,000.00 525.00 3.75% 25,000.00

Louisiana
Louisiana State Unemployment Insurance (SUI) Summary

Wage Base 7,700.00

0.1% 6.2%
balance balance
employers employers
Rates
New employer
1.22% - 6.2% Employee rate N/A
rate

• Self Adjust
Calculation Methods
April 2016 • Louisiana-15

Louisiana
Pre-Tax deductions
September 2016 • Louisiana-16

Louisiana
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Louisiana-17

Louisiana
Louisiana State Disability Insurance (SDI) Summary
Wage Base N/A

Louisiana
Louisiana Local Withholding Tax Summary
Basis of tax No provision for local withholding tax

Maine
Table of Contents

6
Calculation Example
7
Example
9
Example
12
to-Date Wages
State Unemployment Tax Competitive Skills Scholarship Fund Summary 18
October 2014 • Maine-1

Maine
Maine State Withholding Tax Summary
Basis of tax Gross income earned in the calendar year.

Supplemental Only
No reciprocity agreements are currently in effect. However, Maine allows a
credit for taxes paid elsewhere. For Maine residents working in other states,
Reciprocity withhold for Maine the amount by which Maine tax exceeds the tax of the state
of employment. Maine withholding is required from non-residents working in
Maine.
• Single
• Married but withhold at higher Single Rate
Withholding allowance Per allowance 4,050.00
The standard deduction is determined by the annual gross wages as follows:
And the annual gross Then the standard
If the taxpayer is…
wages are… deduction is…
$70,000 or less $8,750
Single Between $70,000 and

Calculated1
$145,000
Standard Deduction
Over $145,000 $0
$140,000 or less $20,350
Married Between $140,000 and

Calculated2
$290,000
Over $290,000 $0
1. Single taxpayers:
Standard deduction = (1 - ((Annual gross wages - 70,000.00 ) / 75,000.00)) * 8,750.00
2. Married taxpayers:
Standard deduction = (1 - ((Annual gross wages - 140,000.00 ) / 150,000.00)) * 20,350.00
May 2017 • Maine-2

Maine
Pre-Tax deductions
September 2016 • Maine-3

Maine
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Maine-4

Maine

This calculation example is based on filing status of Married claiming four allowances.
Maine State Withholding Tax Regular Wages Only

1 Multiply gross wages per pay period by the annual number of 1,000.00
Annual gross wages
pay periods. * 52
52,000.00

wages - 16,200.00
4,050.00 per allowance 35,800.00
3 Using the annual gross, determine the standard deduction 52,000.00

amount.
Standard deduction has a standard
Married deduction of
maximum: 20,350.00
20,350.00
4 Using the annual taxable wages, subtract the 35,800.00

Total taxable wages
standard deduction. - 20,350.00
15,450.00
table. Annual state tax - 0.00
* 0.0580
896.10
+ 0.00
896.10
6 Divide the annual tax by the annual number of pay State tax for the pay 896.10
17.23
7 Round the state tax to the nearest dollar. Rounded state tax 17.00
for the pay period
March 2017 • Maine-5

Maine

Maine State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
* 52
312,000.00

wages - 16,200.00
4,050.00 per allowance 295,800.00
4 Using the annual gross, determine the standard deduction Standard deduction 312,000.00
amount.
Married has a standard
maximum: 20,350.00 deduction of
0.00
5 295,800.00
Using the annual taxable wages, subtract the Total taxable wages
- 0.00
standard deduction.
295,800.00
table. - 200,000.00
* 0.1015
9,723.70
+ 13,499.00
23,222.70
7 Divide the annual tax by the annual number of pay State tax for the pay 23,222.70
446.59
for the pay period

Maine


Regular Wages
Annual gross wages
of pay periods. * 52
52,000.00

wages - 16,200.00
4,050.00 per allowance 35,800.00
3 Using the annual gross, determine the standard deduction 52,000.00

Standard deduction
amount.
phase out
has a standard
Married
deduction of
maximum: 20,350.00
20,350.00

Total taxable wages
15,450.00
table. - 0.00
* 0.058
896.100
+ 0.00
896.10
6 Divide the annual state tax by the annual number of State tax on regular 896.10
pay periods. wages for the pay / 52
period 17.23
on regular wages for
the pay period

Maine

Supplemental Wages

State tax on
rate of 5%. * 0.05
supplemental wages
250.00
for the pay period
on supplemental
wages for the pay
period
period 267.00

Maine

Maine Withholding Tax Supplemental Wages Only

6,000.00
2 Multiply total gross wages by the annual number of 6,000.00

Annual gross wages
pay periods. * 52
312,000.00

wages - 16,200.00
4,050.00 per allowance 295,800.00
4 Using the annual gross, determine the standard 312,000.00

Standard deduction
deduction amount.
has a standard
maximum: 20,350.00
0.00
5 Using the annual taxable wages, subtract the Total taxable wages 295,800.00
standard deduction. - 0.00
295,800.00
table. - 200,000.00
* 0.1015
9,723.70
+ 13,499.00
23,222.70

Maine
Maine Withholding Tax Supplemental Wages Only

7 Divide the annual tax by the annual number of pay N/A 23,222.70
periods. / 52
446.59
period - 17.00
429.59
for the pay period

Maine

Maine State Withholding Tax Supplemental Wages Only

rate of 5%. period * 0.05
250.00
for the pay period

Maine

This calculation example is based on filing status of Married claiming four allowances. For this example, regular
Maine Withholding Tax Regular Wages Only
1 450.00
Add current gross wages to period-to-date gross wages. Total gross wages
+ 500.00
950.00

Annual gross wages
periods. * 52
49,400.00

wages - 16,200.00
4,050.00 per allowance 33,200.00
4 49,400.00
Using the annual gross, determine the standard deduction. Standard deduction
has a standard
maximum: 20,350.00
20,350.00

Total taxable wages
12,850.00
table. - 0.00
Married: Line 2 Annual state tax 12,850.00
* 0.0580
745.30
+ 0.00
745.30

Maine
Maine Withholding Tax Regular Wages Only

7 Divide the annual tax by the annual number of pay 745.30
/ 52
state tax for the
14.33
the pay period
period
9 Rounded state tax 14.00

Round the state tax to the nearest dollar.
for the additional
pay within the pay
period

Maine
Single, Married at Higher Single Rate

Tax is
Amount +%
1 Not over 21,100.00 5.80%
2 50,000.00 1,224.00 6.75% 21,100.00
3 201,000.00 3,175.00 7.15% 50,000.00
4 Over 201,000.00 13,900.00 10.15% 200,000.00
Married
Tax is
Amount +%
1 Not over 42,250.00 5.80%
2 100,000.00 2,451.00 6.75% 42,250.00
3 201,000.00 6,349.00 7.15% 100,000.00
4 Over 201,000.00 13,499.00 10.15% 200,000.00

Maine
Maine State Unemployment Insurance (SUI) Summary

Wage Base 12,000.00

0.49%1 5.4%1
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for the Competitive Skills Scholarship Fund. See Maine State
Unemployment Tax Competitive Skills Scholarship Fund Summary.
January 2017 • Maine-15

Maine
Pre-Tax deductions
September 2016 • Maine-16

Maine
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Health Savings Acct - Employer Stock Options4 Exempt
Exempt
Sick pay

December 2016 • Maine-17

Maine

Competitive Skills Scholarship Fund Summary
Maine State Unemployment Tax Competitive Skills Scholarship Fund Summary

Wage Base 12,000.00

• Self Adjust
Calculation Methods
These deductions follow Maine State Unemployment Insurance (SUI). See the
Pre-Tax Deductions
state’s SUI summary for details.
These types of compensation follow Maine SUI. See the state’s SUI summary for
details.

Maine
Maine State Disability Insurance (SDI) Summary
Wage Base N/A

Maine
Maine Local Withholding Tax Summary

Maryland
Table of Contents

6
Calculation Example
7
Example
8
Example
10
to-Date Wages
Combined State and Local Withholding Tax Rate Table 11
Local Withholding Tax Rate Tables 12
State Withholding Tax Non-Resident Employees Tax Rate Tables and Residents Employed in
Delaware Tax Rate Tables 16
October 2014 • Maryland-1

Maryland
Maryland State Withholding Tax Summary

Gross income earned in the calendar year. Withholding methods incorporate
Basis of tax
combined state and local tax rates.
Supplemental Only
Maryland residents are taxed at a combined state and local tax rate, based on
the employee’s residence jurisdiction. Maryland residents who are working and
paying withholding taxes in Delaware or any other nonreciprocal state are taxed
at a rate that includes local tax and credit for taxes paid to another state (see
Maryland State Withholding Tax Residents Employed in Delaware/Nonreciprocal
State Rate Table). The tax rate for non-residents of Maryland is the combination
of the state tax rate plus the lowest tax rate levied by the counties (see Maryland
State Withholding Tax Non-Resident Employee Tax Rate Table).
Maryland withholding is required from Maryland residents regardless of the
state of employment, and from non-residents working in Maryland who reside in
Reciprocity
states other than those listed below.
• District of Columbia • Virginia

• Pennsylvania • West Virginia
The states listed
Maryland Exempt from Maryland withholding
above1
Any state listed Exempt from withholding of the states
Maryland
above listed above
• Single
• Married
Standard deduction (15% of annual gross wages for all filers):
Deductions and Minimum deduction: 1,500.00
Exemptions Maximum deduction 2,000.00
Personal exemption amount: 3,200.00
1. Residents of these states must furnish employer with Form MW507, Employee’s Maryland
Withholding Exemption Certificate.

Maryland
Pre-Tax deductions
September 2016 • Maryland-3

Maryland
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Maryland-4

Maryland

This calculation example is based on employee claiming four exemptions, residing in Baltimore County.
Maryland State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. If annual gross wages are less than $5,000, no x 52
tax is to be withheld. 52,000.00

- 2,000.00
15% of annual gross wages for all filers 50,000.00
1,500.00 Minimum deduction
2,000.00 Maximum deduction
3 Subtract the personal exemption amount. Annual taxable 50,000.00

wages - 12,800.00
3,200.00 per exemption 37,200.00
4 Compute the annual combined state and local tax using the Annual combined 37,200.00
combined state and local tax rate table. state and local tax x 0.0760
Baltimore County 2,827.20
5 Divide the annual tax by the annual number of pay Combined state and 2,827.20
periods. local tax for the pay / 52
period 54.37
July 2016 • Maryland-5

Maryland

Maryland State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00
Annual gross wages
pay periods. If annual gross wages are less than $5,000, no x 52

- 2,000.00

wages - 12,800.00
3,200.00 per exemption 297,200.00
combined state and local tax rate table. state and local tax - 225,000.00
x 0.0835
6,028.70
+ 17,412.50
23,441.20
periods. local tax for the pay / 52
period 450.79

Maryland

Maryland State Withholding Tax Regular and Supplemental Wages

Regular Wages
Annual gross wages
of pay periods. If annual gross wages are less than $5,000, no x 52

- 2,000.00

wages - 12,800.00
3,200.00 per exemption 37,200.00
periods. local tax on regular / 52
wages 54.37
Supplemental Wages
6 Multiply supplemental wages by the combined state and 5,000.00
Combined state and
local tax rate using the combined state and local tax rate x 0.086
local tax on
table. 430.00
supplemental wages
7 Add the tax on regular wages and the tax on supplemental Total combined 54.37
wages. state and local tax + 430.00
for the pay period 484.37

Maryland

Maryland Withholding Tax Supplemental Wages Only

6,000.00
Annual gross wages
pay periods. If annual gross wages are less than $5,000, no tax x 52
is to be withheld. 312,000.00

- 2,000.00

wages - 12,800.00
3,200.00 per exemption 297,200.00
combined state and local tax rate table. state and local tax - 225,000.00
x 0.0835
6,028.70
+ 17,412.50
23,441.20
periods. / 52
450.79
7 Subtract the previous pay period’s tax amount. Combined state and 450.79
local tax for the pay - 54.37
period 396.42

Maryland

This calculation example is based on employee residing in Baltimore County.
Maryland State Withholding Tax Supplemental Wages Only

1 Multiply supplemental wages by the combined state and Combined state and 5,000.00
local supplemental tax rate using the combined state and local tax for the pay x 0.086
local tax rate table. period 430.00
Baltimore County

Maryland

This calculation example is based on employee claiming four exemptions, residing in Baltimore County. For this
example, regular wages are $500 and period-to-date wages are $450.
Maryland Withholding Tax Regular Wages Only
+ 500.00
950.00
Annual gross wages
of pay periods. If annual gross wages are less than $5,000, no x 52

- 2,000.00

wages - 12,800.00
3,200.00 per exemption 34,600.00
6 Divide the annual tax by the annual number of pay Total amount of 2,629.60
periods. combined state and / 52
local tax for the 50.57
the pay period
7 Subtract the period-to-date tax amount. Combined state and 50.57

local tax for the - 12.57
within the pay
period

Maryland
Combined State and Local Withholding Tax Rate Table

Important: The applicable local income tax rate is based on the employee’s residence jurisdiction.
Note: Use this table to locate the local withholding tax rate table applicable to you, and then refer to the
corresponding, applicable table later in this section of this guide.
Maryland Combined State and Local Withholding Tax Rate Table
Local Withholding Tax Rate Combined State and Local
County Table Supplemental Tax Rate
(applies to regular pay) (flat rate applies)
Allegany 3.05% 8.80%
Anne Arundel 2.50% 8.25%
Baltimore 2.85% 8.60%
Calvert 3.00% 8.75%
Caroline 2.80% 8.55%
Carroll 3.05% 8.80%
Cecil 2.80% 8.55%
Charles 3.05% 8.80%
Dorchester 2.65% 8.40%
Frederick 3.00% 8.75%
Garrett 2.65% 8.40%
Harford 3.10% 8.85%
Howard 3.20% 8.95%
Kent 2.85% 8.60%
Montgomery 3.20% 8.95%
Prince George’s 3.20% 8.95%
Queen Anne’s 3.20% 8.95%
St. Mary’s 3.00% 8.75%
Somerset 3.20% 8.95%
Talbot 2.40% 8.15%
Washington 2.80% 8.55%
Wicomico 3.20% 8.95%
Worcester 1.75% 7.50%
City
Baltimore 3.20% 8.95%
January 2017 • Maryland-11

Maryland
Local Withholding Tax Rate Tables
1.75% Local Withholding Tax Rate Tables

Married Single
Of the Of the
Line If taxable wages Tax is excess Line If taxable wages Tax is excess
are Amount + % over are Amount + % over
Not Not
1 over 150,000.00 6.50% 1 over 100,000.00 6.50%
2 175,000.00 9,750.00 6.75% 150,000.00 2 125,000.00 6,500.00 6.75% 100,000.00
3 225,000.00 11,437.50 7.00% 175,000.00 3 150,000.00 8,187.50 7.00% 125,000.00
4 300,000.00 14,937.50 7.25% 225,000.00 4 250,000.00 9,937.50 7.25% 150,000.00
5 Over 300,000.00 20,375.00 7.50% 300,000.00 5 Over 250,000.00 17,187.50 7.50% 250,000.00

Married Single
Of the Of the
Tax is Tax is
Line If taxable wages excess Line If taxable wages excess
Not Not
1 over 150,000.00 7.15% 1 over 100,000.00 7.15%
2 175,000.00 10,725.00 7.40% 150,000.00 2 125,000.00 7,150.00 7.40% 100,000.00
3 225,000.00 12,575.00 7.65% 175,000.00 3 150,000.00 9,000.00 7.65% 125,000.00
4 300,000.00 16,400.00 7.90% 225,000.00 4 250,000.00 10,912.50 7.90% 150,000.00
5 Over 300,000.00 22,325.00 8.15% 300,000.00 5 Over 250,000.00 18,812.50 8.15% 250,000.00

Married Single
Of the Of the
Tax is Tax is
are Amount +% over are Amount + % over
Not Not
1 over 150,000.00 7.25% 1 over 100,000.00 7.25%
2 175,000.00 10,875.00 7.50% 150,000.00 2 125,000.00 7,250.00 7.50% 100,000.00
3 225,000.00 12,750.00 7.75% 175,000.00 3 150,000.00 9,125.00 7.75% 125,000.00
4 300,000.00 16,625.00 8.00% 225,000.00 4 250,000.00 11,062.50 8.00% 150,000.00
5 Over 300,000.00 22,625.00 8.25% 300,000.00 5 Over 250,000.00 19,062.50 8.25% 250,000.00

Maryland

Married Single
Of the Of the
Tax is Tax is
Not Not
1 over 150,000.00 7.40% 1 over 100,000.00 7.40%
2 175,000.00 11,100.00 7.65% 150,000.00 2 125,000.00 7,400.00 7.65% 100,000.00
3 225,000.00 13,012.50 7.90% 175,000.00 3 150,000.00 9,312.50 7.90% 125,000.00
4 300,000.00 16,962.50 8.15% 225,000.00 4 250,000.00 11,287.50 8.15% 150,000.00
5 Over 300,000.00 23,075.00 8.40% 300,000.00 5 Over 250,000.00 19,437.50 8.40% 250,000.00

Married Single
Of the Of the
Tax is Tax is
Not Not
1 over 150,000.00 7.55% 1 over 100,000.00 7.55%
2 175,000.00 11,325.00 7.80% 150,000.00 2 125,000.00 7,550.00 7.80% 100,000.00
3 225,000.00 13,275.00 8.05% 175,000.00 3 150,000.00 9,500.00 8.05% 125,000.00
4 300,000.00 17,300.00 8.30% 225,000.00 4 250,000.00 11,512.50 8.30% 150,000.00
5 Over 300,000.00 23,525.00 8.55% 300,000.00 5 Over 250,000.00 19,812.50 8.55% 250,000.00

Married Single
Of the Of the
Tax is Tax is
Not Not
1 over 150,000.00 7.60% 0.00 1 over 100,000.00 7.60%
2 175,000.00 11,400.00 7.85% 150,000.00 2 125,000.00 7,600.00 7.85% 100,000.00
3 225,000.00 13,362.50 8.10% 175,000.00 3 150,000.00 9,562.50 8.10% 125,000.00
4 300,000.00 17,412.50 8.35% 225,000.00 4 250,000.00 11,587.50 8.35% 150,000.00
5 Over 300,000.00 23,675.00 8.60% 300,000.00 5 Over 250,000.00 19,937.50 8.60% 250,000.00

Maryland

Married Single
Of the Of the
Tax is Tax is
Not Not
1 over 150,000.00 7.65% 1 over 100,000.00 7.65%
2 175,000.00 11,475.00 7.90% 150,000.00 2 125,000.00 7,650.00 7.90% 100,000.00
3 225,000.00 13,450.00 8.15% 175,000.00 3 150,000.00 9,625.00 8.15% 125,000.00
4 300,000.00 17,525.00 8.40% 225,000.00 4 250,000.00 11,662.50 8.40% 150,000.00
5 Over 300,000.00 23,825.00 8.65% 300,000.00 5 Over 250,000.00 20,062.50 8.65% 250,000.00

Married Single
Of the Of the
Tax is Tax is
Not Not
1 over 150,000.00 7.75% 1 over 100,000.00 7.75%
2 175,000.00 11,625.00 8.00% 150,000.00 2 125,000.00 7,750.00 8.00% 100,000.00
3 225,000.00 13,625.00 8.25% 175,000.00 3 150,000.00 9,750.00 8.25% 125,000.00
4 300,000.00 17,750.00 8.50% 225,000.00 4 250,000.00 11,812.50 8.50% 150,000.00
5 Over 300,000.00 24,125.00 8.75% 300,000.00 5 Over 250,000.00 20,312.50 8.75% 250,000.00

Married Single
Of the Of the
Tax is Tax is
Not Not
over 150,000.00 over 100,000.00
1 7.80% 1 7.80%
2 175,000.00 11,700.00 8.05% 150,000.00 2 125,000.00 7,800.00 8.05% 100,000.00
3 225,000.00 13,712.50 8.30% 175,000.00 3 150,000.00 9,812.50 8.30% 125,000.00
4 300,000.00 17,862.50 8.55% 225,000.00 4 250,000.00 11,887.50 8.55% 150,000.00
5 Over 300,000.00 24,725.00 8.80% 300,000.00 5 Over 250,000.00 20,437.50 8.80% 250,000.00

Maryland

Married Single
Of the Of the
Tax is Tax is
Not Not
1 over 150,000.00 7.85% 1 over 100,000.00 7.85%
2 175,000.00 11,775.00 8.10% 150,000.00 2 125,000.00 7,850.00 8.10% 100,000.00
3 225,000.00 13,800.00 8.35% 175,000.00 3 150,000.00 9,875.00 8.35% 125,000.00
4 300,000.00 17,975.00 8.60% 225,000.00 4 250,000.00 11,962.50 8.60% 150,000.00
5 Over 300,000.00 24,425.00 8.85% 300,000.00 5 Over 250,000.00 20,562.50 8.85% 250,000.00

Married Single
Of the Of the
Tax is Tax is
Not Not
1 over 150,000.00 7.90% 1 over 100,000.00 7.90%
2 175,000.00 11,850.00 8.15% 150,000.00 2 125,000.00 7,900.00 8.15% 100,000.00
3 225,000.00 13,887.50 8.40% 175,000.00 3 150,000.00 9,937.50 8.40% 125,000.00
4 300,000.00 18,087.50 8.65% 225,000.00 4 250,000.00 12,037.50 8.65% 150,000.00
5 Over 300,000.00 24,575.00 8.90% 300,000.00 5 Over 250,000.00 20,687.50 8.90% 250,000.00

Married Single
Of the Of the
Tax is Tax is
Not Not
1 over 150,000.00 7.95% 1 over 100,000.00 7.95%
2 175,000.00 11,925.00 8.20% 150,000.00 2 125,000.00 7,950.00 8.20% 100,000.00
3 225,000.00 13,975.00 8.45% 175,000.00 3 150,000.00 10,000.00 8.45% 125,000.00
4 300,000.00 18,200.00 8.70% 225,000.00 4 250,000.00 12,112.50 8.70% 150,000.00
5 Over 300,000.00 24,725.00 8.95% 300,000.00 5 Over 250,000.00 20,812.50 8.95% 250,000.00

Maryland

Non-Resident Employees Tax Rate Tables
Residents Employed in Delaware Tax Rate Tables
Non-residents Working in Maryland Tables1

Married Single
Of the Of the
Not Not
1 over 150,000.00 6.50% 1 over 100,000.00 6.50%
2 175,000.00 9,750.00 6.75% 150,000.00 2 125,000.00 6,500.00 6.75% 100,000.00
3 225,000.00 11,437.50 7.00% 175,000.00 3 150,000.00 8,187.50 7.00% 125,000.00
4 300,000.00 14,937.50 7.25% 225,000.00 4 250,000.00 9,937.50 7.25% 150,000.00
5 Over 300,000.00 20,375.00 7.50% 300,000.00 5 Over 250,000.00 17,187.50 7.50% 250,000.00
1. Combined supplemental rate for these employees is 7.5%.
Maryland Residents Working in Delaware/Nonreciprocal States Tables2

Married Single
Of the Of the
Not Not
1 over 150,000.00 3.20% 1 over 100,000.00 3.20%
2 175,000.00 4,800.00 3.20% 150,000.00 2 125,000.00 3,200.00 3.20% 100,000.00
3 225,000.00 5,600.00 3.20% 175,000.00 3 150,000.00 4,000.00 3.20% 125,000.00
4 300,000.00 7,200.00 3.20% 225,000.00 4 250,000.00 4,800.00 3.20% 150,000.00
5 Over 300,000.00 9,600.00 3.20% 300,000.00 5 Over 250,000.00 8,000.00 3.20% 250,000.00
2. Combined supplemental rate for these employees is 3.20%

Maryland
Maryland State Unemployment Insurance (SUI) Summary

Wage Base 8,500.00

0.30% 7.50%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
December 2015 • Maryland-17

Maryland
Pre-Tax deductions
September 2016 • Maryland-18

Maryland
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

2. Exempt up to a monthly limit of $255 4. Exempt up to a monthly limit of $255
April 2016 • Maryland-19

Maryland
Maryland State Disability Insurance (SDI) Summary
Wage Base N/A

Maryland
Maryland Local Withholding Tax Summary

Maryland residents are taxed at a combined state and local tax rate based on the
Basis of tax employee’s residence jurisdiction. For applicable tax rates, refer to the Maryland
Combined State and Local Withholding Tax Rate Table.

Massachusetts
Table of Contents

7
Calculation Example
9
Example
11
Example
14
to-Date Wages
State Miscellaneous Tax Employer Medical Assistance Contribution Summary 19
State Unemployment Tax Workforce Training Fund Summary 20
October 2014 • Massachusetts-1

Massachusetts
Massachusetts State Withholding Tax Summary

Basis of tax Gross income earned in the pay period
Supplemental Only
No reciprocity agreements are in effect. However, Massachusetts allows a credit

for taxes paid elsewhere. For Massachusetts residents working in other states,
Reciprocity withhold for Massachusetts the amount by which Massachusetts tax exceeds the
tax of the state of employment. Massachusetts withholding is required from non-
residents working in Massachusetts.
• Head of household
• Other than head of household
Personal exemption, first exemption: 4,400.00
Personal exemption, each additional: 1,000.00
Blind exemption1: 2,200.00
Social Security Tax: 6.20%
Taxes and Exemptions
Medicare Tax 1.45%
State tax rate 5.10%
Additional reduction for taxpayers filing as
Head of Household: 122.40
1. Pass as secondary exemption.
January 2016 • Massachusetts-2

Massachusetts
Pre-Tax deductions
September 2016 • Massachusetts-3

Massachusetts
1
Exempt
(Dependent)
Exempt Exempt

Exempt2

Contract)
Exempt
Sick pay


Massachusetts

This calculation example is based on filing status of Other than head of household with four exemptions.
Massachusetts State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00
2 If the employee is claiming one or more exemptions, Tax liability 52,000.00

determine if annual gross wages are less than $8,000. If so, determination exceeds the
no tax is to be withheld. $8,000 limit, so
tax is to be
withheld.
3 Compute Social Security and Medicare taxes based on N/A 1,000.00

current gross wages. x 0.062
62.00
6.20% Social Security Tax
1.45% Medicare Tax 1,000.00
x 0.0145
14.50
Note: For railroad employees, compute applicable
Railroad Retirement taxes instead of Social Security 62.00
and Medicare. + 14.50
76.50
4 Subtract social security and medicare taxes from current N/A 1,000.00
gross wages. - 76.50
923.50
Note: Deduction amounts for social security,
medicare, or railroad retirement taxes are limited
to $2,000 per year.

Massachusetts
Massachusetts State Withholding Tax Regular Wages Only

5 Subtract the personal exemption amount. Taxable wages 923.50
- 142.31
Personal exemption amount: 781.19
4,400.00 For the first exemption
1,000.00 For each additional exemption
2,200.00 Blind exemption
Divide the personal plus blind exemption amount by the

annual number of pay periods.
6 Multiply taxable wages by the state tax rate of 5.1% N/A 781.19
x 0.0510
39.84
7 Subtract additional reduction for taxpayers filing as State tax for the pay 39.84
Head of Household. period - 0.00
39.84
Additional reduction amount:
122.40 divided by the annual number
of pay periods.

Massachusetts

Massachusetts State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

tax is to be
withheld.
4 Compute Social Security and Medicare taxes based on regular N/A 6,000.00
plus supplemental gross wages. x 6.20%
372.00
x 1.45%
87.00
Railroad Retirement taxes instead of Social 372.00
Security and Medicare. + 87.00
459.00
5 Subtract social security and medicare taxes from regular plus N/A 6,000.00
supplemental wages. - 459.00
5,541.00
Note: Deduction amounts for Social Security,
Medicare, or Railroad Retirement taxes are limited
to $2,000 per year.
March 2016 • Massachusetts-7

Massachusetts

6 Subtract the personal exemption amount. Taxable wages 5,541.00
- 142.31

7 Multiply taxable wages by the state tax rate of 5.1%. N/A 5,398.69
x 0.0510
275.33
275.33
of pay periods.

Massachusetts


Regular Wages
Annual gross wages
52,000.00

tax is to be
withheld.

current gross wages. x 0.062
62.00
x 0.0145
14.50
76.50
4 Subtract social security and medicare taxes from current N/A 1,000.00
gross wages. - 76.50
923.50
to $2,000 per year.

Massachusetts

- 142.31

6 Multiply taxable wages by the state tax rate of 5.1%. N/A 781.19
x 0.0510
39.84
39.84
of pay periods.
Supplemental Wages
State tax on
rate of 5.1%. x 0.0510
supplemental wages
255.00
294.84

Massachusetts

This calculation example is based on filing status of Married with four exemptions.
Massachusetts Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
periods. x 52
312,000.00

determine if annual gross wages are less than $8,000. If so, no determination exceeds the
tax is to be withheld. $8,000 limit, so
tax is to be
withheld.

supplemental wages. x 0.062
310.00
x 0.0145
72.50
382.50
5 Subtract social security and medicare taxes from total gross N/A 6,000.00
wages. Also subtract social security and medicare taxes on the - 382.50
gross wages from the previous pay period. - 76.50
Note: Deduction amounts for social security, 5,541.00
medicare, or railroad retirement taxes are limited to
$2,000 per year.

Massachusetts
Massachusetts Withholding Tax Supplemental Wages Only

6 Subtract the personal exemption amount. Taxable wages 5,541.00
- 142.31

7 Multiply taxable wages by the state tax rate of 5.1%. N/A 5,398.69
x 0.0510
275.33
8 Subtract additional reduction for taxpayers filing as N/A 275.33

Head of Household. - 0.00
275.33
122.40 divided by the annual number of
pay periods.
period - 39.84
235.49

Massachusetts

Massachusetts State Withholding Tax Supplemental Wages Only


State tax for the pay
rate of 5.1%. x 0.0510
period
255.00

Massachusetts

This calculation example is based on filing status of Married with four exemptions. For this example, regular
Massachusetts Withholding Tax Regular Wages Only
1 450.00
Add current gross wages to period-to-date gross wages. Total gross wages
+ 500.00
950.00
Annual gross wages
49,400.00

tax is to be
withheld.
4 Compute Social Security and Medicare taxes based on N/A 950.00

supplemental wages. x 0.062
58.90
1.45% Medicare Tax 950.00
x 0.0145
13.78
72.68
5 Subtract social security and medicare taxes from total gross N/A 950.00
wages. - 72.68
877.32
to $2,000 per year.

Massachusetts
Massachusetts Withholding Tax Regular Wages Only

- 142.31

7 Multiply taxable wages by the state tax rate of 5.1%. N/A 735.01
x 0.0510
37.49
8 Subtract additional reduction for taxpayers filing as 37.49

Head of Household. Total amount of
- 0.00
state tax for the
37.49
the pay period
of pay periods.
period

Massachusetts
Massachusetts State Unemployment Insurance (SUI) Summary

Wage Base 15,000.00

0.73%1 11.13%1
balance balance
employers employers
Rates
1.87% (6.27% for

New employer
new construction Employee rate N/A
rate
employers)1

• Self Adjust
Calculation Methods
1. Employers are also liable for Workforce Training Fund. See Massachusetts State Unemployment Tax
Workforce Training Fund Summary.

Massachusetts
Pre-Tax deductions
September 2016 • Massachusetts-17

Massachusetts
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Massachusetts-18

Massachusetts
State Miscellaneous Tax

Employer Medical Assistance Contribution Summary
To calculate this tax, pass the enumerated type eVprtTaxIDSMISCER in the parameter pTaxID.
Massachusetts State Miscellaneous Tax Employer Medical Assistance Contribution Summary

Wage Base 15,000.00
1st, 2nd and
4th Calendar
3rd Calendar 0.00% 0.12%
Year
Years
Employer Rates
Each
5th Calendar
0.24% Subsequent 0.34%
Year
Year
Employee Rate N/A

• Self Adjust
Calculation Methods
These deductions follow Massachusetts State Unemployment Insurance (SUI).
Pre-Tax Deductions
See the state’s SUI summary for details.
These types of compensation follow Massachusetts SUI. See the state’s SUI

Massachusetts

Workforce Training Fund Summary
Massachusetts State Unemployment Tax Workforce Training Fund Summary

Wage Base 15,000.00
Employer Rate 0.056%
Employee Rate N/A

• Self Adjust
Calculation Methods
These deductions follow Massachusetts State Unemployment Insurance (SUI).
Pre-Tax Deductions
These types of compensation follow Massachusetts SUI. See the state’s SUI

Massachusetts
Massachusetts State Disability Insurance (SDI) Summary
Wage Base N/A

Massachusetts
Massachusetts Local Withholding Tax Summary
Basis of tax No provision for local withholding tax
October 2014 • Massachusetts-22

Michigan
Table of Contents

6
Example
8
to-Date Wages
State Unemployment Tax Obligation Assessment Rate Summary 12
October 2014 • Michigan-1

Michigan
Michigan State Withholding Tax Summary

Calculation methods
Michigan withholding is required from Michigan residents regardless of the state
of employment, and from non-residents working in Michigan who reside in
states other than those listed below.
Illinois Indiana Kentucky
Minnesota Ohio Wisconsin
Reciprocity The following table summarizes the reciprocity agreements currently in effect:
Residents Of: Who Work In… Are Subject to this Tax Treatment:
The states listed
Michigan Exempt from Michigan withholding
above1
The states listed Exempt from withholding of the states
Michigan
above listed above
Personal and Dependency Per exemption 4,000.00

Exemption
1. Must furnish employer with Form MI-W4, Employee’s Michigan Withholding Exemption Certificate,
or other form approved by the employer.

Michigan
Pre-Tax deductions
409A Deferral Exempt Vanpool and Transit Passes Exempt
September 2016 • Michigan-3

Michigan
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Michigan-4

Michigan

This calculation example is based on employee claiming four personal and dependency exemptions.
Michigan State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00
2 Subtract the personal and dependency exemption Annual taxable 52,000.00

amount. wages - 16,000.00
4,000.00 per exemption 36,000.00
3 Multiply the annual taxable wages by the state tax Annual state tax 36,000.00
rate of 4.25%. x 0.0425
1,530.00
29.42

Michigan

This calculation example is based on employee claiming four personal and dependency exemptions.
Michigan State Withholding Tax Regular and Supplemental Wages

Regular Wages
Annual gross wages
52,000.00
2 Annual taxable 52,000.00

Subtract the personal and dependency exemption amount.
wages - 16,000.00
4,000.00 per allowance 36,000.00
rate of 4.25%. x 0.0425
1,530.00
4 Divide the annual state tax by the annual number of State tax on regular 1,530.00
period 29.42
Supplemental Wages
State tax on
rate of 4.25%. x 0.0425
supplemental wages
212.50
for the pay period
6 Add the tax on regular wages and the tax on supplemental 29.42
Total state tax for
wages. + 212.50
the pay period
241.92

Michigan

Michigan State Withholding Tax Supplemental Wages Only

212.50

Michigan

This calculation example is based on employee claiming four personal and dependency exemptions. For this
example, regular wages are $500 and period-to-date wages are $450.
Michigan Withholding Tax Regular Wages Only
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00
3 Subtract the personal and dependency exemption Annual taxable 49,400.00

amount. wages - 16,000.00
4,000.00 per exemption 33,400.00
rate of 4.25%. x 0.0425
1,419.50

/ 52
state tax for the
27.30
the pay period
period

Michigan
Michigan State Unemployment Insurance (SUI) Summary

Wage Base 9,000.001

0.06%2 10.3%2
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
1. Delinquent employers must override the wage base to $9,500 if they do not qualify for the reduced
wage base.
2.Employers are also liable for Obligation Assessment Rate. See Michigan State Unemployment taxes.
March 2016 • Michigan-9

Michigan
Pre-Tax deductions

Michigan
Exempt
Deceased Worker Pat Taxable
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Michigan-11

Michigan

Obligation Assessment Rate Summary
Michigan State Unemployment Tax Obligation Assessment Rate Summary

Wage Base 9,000.001

• Self Adjust
Calculation Methods
These deductions follow Michigan State Unemployment Insurance (SUI). See the
Pre-Tax Deductions
These types of compensation follow Michigan SUI. See the state’s SUI summary
for details.
February 2017 • Michigan-12

Michigan
Michigan State Disability Insurance (SDI) Summary

Michigan
Michigan Local Withholding Tax Summary

Calculation methods
All Pay Types Annualized (default)
Michigan requires withholding of all applicable local taxes for Michigan residents
and nonresidents working in Michigan, subject to the following conditions:
• For Michigan residents whose city of residence and city of employment both
collect withholding tax, reduce resident tax by the lesser of:
a) Work tax, or
b) Resident annualized taxable gross multiplied by the non-resident tax rate of
the resident location, divided by the number of pay periods.
• For Michigan residents whose city of residence collects withholding tax, but
whose city of employment does not collect withholding tax, withhold tax at the
resident rate for the city of residence.
Reciprocity • For Michigan residents whose city of residence does not collect withholding tax,
but whose city of employment does collect withholding tax, withhold tax at the
non-resident rate for the city of employment.
• For Michigan residents whose city of residence collects withholding tax, and are
working in other states, withhold tax at the resident rate for the city of residence.
• For Michigan nonresidents whose city of employment collects withholding tax,

withhold tax at the non-resident rate for the city of employment.
• For Detroit residents working in other cities that collect withholding tax,
withhold for Detroit the amount by which Detroit resident tax exceeds the
non-resident tax of the city of employment.
Credit the resident tax by the amount of work tax withheld. Always accumulate

Michigan
Pre-Tax deductions

Michigan
1
Exempt
Adult Child Health Coverage Taxable2 Contribution (Sec. 125)
Adult Child Health Coverage Exempt3
Exempt
Exempt
Taxable
Dependent)
409A Distribution Taxable
Educational Assistance (Non-Job Reported Tips Taxable
Exempt4
Related)
Group Term Life in excess of Severance Pay (Required by Law or
Taxable Taxable
$50,0005 Contract)
Exempt
Sick pay
$13,570 4. Exempt up to a limit of $5,250

1. Exempt up to a limit of
2. Taxable in the cities of Albion, Battle Creek, Big 5. Group Term Life is exempt in Detroit.
Rapids, Grayling, Hamtramck, Highland Park, Hudson, 6. Exempt up to a monthly limit of $255
Jackson, Lansing, Lapeer, Muskegon Heights, Pontiac,
and Saginaw.
3. Exempt in the cities of Detroit, Flint, Grand Rapids, 8. Exempt up to a monthly limit of $255
Ionia, Muskegon, Port Huron, Portland, Springfield, and
Walker.
December 2016 • Michigan-16

Michigan

This calculation example is for Saginaw, MI.

Annual gross wages
pay periods. x 52
52,000.00
2 Annual taxable 52,000.00

Deduct exemption amount for the applicable municipality.
wages - 3,000.00
Exemption Amount: 49,000.00
Exemption for applicable municipality multiplied by the
number of exemptions claimed.
3 Multiply the annual taxable wages by the tax rate for the Annual local tax 49,000.00
applicable municipality and employee resident status, using x 0.0150
the tax rate table. 735.00
4 Divide the annual local tax by the annual number of Local tax for the pay 735.00
14.13

Michigan

Income Tax Rate
Municipality Exemption Amounts
Residents Nonresidents
Albion 1.00% 0.50% 600.00
Battle Creek 1.00% 0.50% 750.00
Big Rapids 1.00% 0.50% 600.00
Detroit 2.40% 1.20% 600.00
Flint 1.00% 0.50% 600.00
Grand Rapids 1.50% 0.75% 600.00
Grayling 1.00% 0.50% 3,000.00
Hamtramck 1.00% 0.50% 600.00
Highland Park 2.00% 1.00% 600.00
Hudson 1.00% 0.50% 1,000.00
Ionia 1.00% 0.50% 700.00
Jackson 1.00% 0.50% 600.00
Lansing 1.00% 0.50% 600.00
Lapeer 1.00% 0.50% 600.00
Muskegon 1.00% 0.50% 600.00
Muskegon Heights 1.00% 0.50% 600.00
Pontiac 1.00% 0.50% 600.00
Port Huron 1.00% 0.50% 600.00
Portland 1.00% 0.50% 1,000.00
Saginaw 1.50% 0.75% 750.00
Springfield 1.00% 0.50% 750.00
Walker 1.00% 0.50% 600.00

Minnesota
Table of Contents

6
Calculation Example
7
Example
9
to-Date Wages
State Unemployment Tax Additional Assessment Summary 14
State Unemployment Tax Federal Loan Interest Assessment Summary 15
State Unemployment Tax Workforce Development Fee Summary 16
October 2014 • Minnesota-1

Minnesota
Minnesota State Withholding Tax Summary

Calculation methods • Concurrent Aggregation1
Minnesota allows a credit for taxes paid elsewhere. For Minnesota residents
working in other states, withhold for Minnesota the amount by which Minnesota
tax exceeds the tax of the state of employment. Minnesota withholding is
required from non-residents working in Minnesota who reside in states other
than Michigan and North Dakota.
Reciprocity The following table summarizes the reciprocity agreements in effect:
Residents of: Who Work In: Are Subject to this Tax Treatment
Michigan, North
Minnesota Exempt from Minnesota withholding
Dakota2
Michigan, North Exempt from Michigan and North Dakota
Minnesota
Dakota withholding
• Single
• Married
Withholding allowance Per allowance 4,050.00
1. If you do not list regular wages and the supplemental payment separately on the employee’s
payroll records, you must use the concurrent aggregation method.
2. Must furnish employer with Form MWR, Reciprocity Exemption/Affidavit of Residency.
January 2016 • Minnesota-2

Minnesota
Pre-Tax deductions
September 2016 • Minnesota-3

Minnesota
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Minnesota-4

Minnesota

Minnesota State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00

wages - 16,200.00
4,050.00 per allowance 35,800.00
table. - 8,650.00
x 0.0535
1,452.53
27.93

Minnesota

Minnesota State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

wages - 16,200.00
4,050.00 per allowance 295,800.00
table. - 270,160.00
x 0.0985
2,525.54
+ 18,718.07
21,243.61
408.53

Minnesota

Minnesota State Withholding Tax Regular and Supplemental Wages

Regular Wages
1 Multiply regular gross wages by the annual number of pay 1,000.00
Annual gross wages
periods. x 52
52,000.00

wages - 16,200.00
4,050.00 per allowance 35,800.00
table. - 8,650.00
x 0.0535
1,452.53
period 27.93
Supplemental Wages
State tax on
rate of 6.25%. x 0.0625
supplemental wages
312.50
for the pay period
Total state tax for
wages. + 312.50
the pay period
340.43

Minnesota

Minnesota State Withholding Tax Supplemental Wages Only

312.50
January 2016 • Minnesota-8

Minnesota

Minnesota Withholding Tax Regular Wages Only
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

wages - 16,200.00
4,050.00 per allowance 33,200.00
table - 8,650.00
x 0.0535
1,313.43
5 Divide the annual tax by the annual number of pay 1,313.43

/ 52
state tax for the
25.26
the pay period
period

Minnesota
Single
Tax is
Amount +%
1 Not over 2,300.00 0.00%
2 27,690.00 5.35% 2,300.00
3 85,700.00 1,358.37 7.05% 27,690.00
4 159,210.00 5,448.08 7.85% 85,700.00
5 Over 159,210.00 11,218.62 9.85% 159,210.00
Married
Tax is
Amount +%
1 Not over 8,650.00 0.00%
2 45,760.00 5.35% 8,650.00
3 156,100.00 1,985.39 7.05% 45,760.00
4 270,160.00 9,764.36 7.85% 156,100.00
5 Over 270,160.00 18,718.07 9.85% 270,160.00
December 2016 Minnesota-10

Minnesota
Minnesota State Unemployment Insurance (SUI) Summary

Wage Base 32,000.00

0.1%1 9%1
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
1.Employers are also liable for Workforce Development Fee. See Minnesota State Unemployment
taxes.

Minnesota
Pre-Tax deductions
September 2016 • Minnesota-12

Minnesota
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Minnesota-13

Minnesota

Additional Assessment Summary
Minnesota State Unemployment Tax Additional Assessment Summary

State Unemployment
Varies based on the Experience rate of the employer.
Insurance Tax
Employer Rate 0% of the Minnesota SUI tax amount
Employee Rate Not Applicable

Calculation Methods
These deductions follow Minnesota State Unemployment Insurance (SUI). See
Pre-Tax Deductions
the state’s SUI summary for details.
These types of compensation follow Minnesota SUI. See the state’s SUI summary
for details.
Note: Override maximum deduction parameter (pOvMaxDed) cannot be used when calculating this
tax.

Minnesota

Federal Loan Interest Assessment Summary
Minnesota State Unemployment Tax Federal Loan Interest Assessment Summary

State Unemployment
Insurance Tax and
Varies based on the Experience rate of the employer.
Additional Assessment
Tax
Employer Rate 0% of the Minnesota SUI and Additional Assessment Tax amounts

Calculation Methods
Pre-Tax Deductions
for details.
Note: Override maximum deduction parameter (pOvMaxDed) cannot be used when calculating this
tax.

Minnesota

Workforce Development Fee Summary
Minnesota State Unemployment Tax Workforce Development Fee Summary

Wage Base 32,000.00

• Self Adjust
Calculation Methods
Pre-Tax Deductions
for details.

Minnesota
Minnesota State Disability Insurance (SDI) Summary
Wage Base N/A

Minnesota
Minnesota Local Withholding Tax Summary

Mississippi
Table of Contents

6
Calculation Example
7
Example
12
to-Date Wages
State Unemployment Tax Workforce Investment and Training Contribution Summary 18
April 2016 • Mississippi-1

Mississippi
Mississippi State Withholding Tax Summary

Supplemental Only
• No reciprocity agreements are currently in effect. However, Mississippi does

not require withholding from Mississippi residents working in other states that
collect withholding tax.
• Mississippi withholding is required from Mississippi residents working in other
• When Non-Residency Certificate (pNRCertif) is set to false and Mississippi
residents work in a state that requires state tax to be withheld, then the
Mississippi withholding will be reduced by work state withholding.
• Mississippi withholding is required from non-residents working in Mississippi.
• Single
• Married
• Head of Household
• Married Filing Separately or Spouse Employed
• Single 2,300.00
• Married (Spouse Not Employed) 4,600.00
Standard Deductions
• Head of Household 3,400.00
• Married (Filing Separately or Spouse Employed) 2,300.00
• Line 2(b): Employee claims entire $12,000 amount
Personal Exemption
• Line 4: Employee claims both dependents ($1,500 per dependent)
Amounts
• Line 6: Line 2(b) and Line 4 = $15,000.00
October 2014 • Mississippi-2

Mississippi
Pre-Tax deductions
September 2016 • Mississippi-3

Mississippi
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay


Mississippi

This calculation example is based on filing status of Married, Spouse Employed claiming two allowable
dependents (head of household individuals may claim an exemption for each dependent excluding the one that
qualifies the taxpayer as head of household status; married or single individuals may claim an exemption for each
dependent, but should not include themselves or their spouse; married individuals with two incomes may divide
the number of allowable dependents between them in any manner they choose).
Mississippi State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00

- 2,300.00
2,300.00 Married, Spouse Employed 49,700.00
3 Subtract the personal exemption amount claimed N/A 49,700.00

on Line 6 of the Mississippi Employee’s Withholding - 15,000.00
Exemption Certificate. 34,700.00
Note: Pass this amount in pExeAmt
table. - 10,000.00
x 0.05
1,235.00
+ 350.00
1,585.00
30.48
for the pay period

Mississippi

Mississippi State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

- 2,300.00
4 Subtract the personal exemption amount claimed Annual taxable 309,700.00

on Line 6 of the Mississippi Employee’s wages - 15,000.00
Withholding Exemption Certificate. 294,700.00
Note: Pass this amount in pExeAmt.
table. - 10,000.00
x 0.05
14,235.00
+ 350.00
14,585.00
280.48
for the pay period

Mississippi


Regular Wages
Annual gross wages
52,000.00

- 2,300.00

on Line 6 of the Mississippi Employee’s Withholding wages - 15,000.00
table. - 10,000.00
x 0.05
1,235.00
+ 350.00
1,585.00
pay periods. pay for the pay / 52
period 30.48
on regular pay for
the pay period

Mississippi

Supplemental Wages
State tax on
rate of 5%. x 0.05
supplemental wages
250.00
for the pay period
on supplemental
pay for the pay
period
period 280.00

Mississippi

Mississippi Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
pay periods. x 52
312,000.00

- 2,300.00
4 Subtract the personal exemption amount claimed on Annual taxable 309,700.00

Line 6 of the Mississippi Employee’s Withholding wages - 15,000.00
Note: Pass this amount in pSExeAmt or
pExeAmt.

Compute the annual state tax using the tax rate table
- 10,000.00
x 0.05
14,235.00
+ 350.00
14,585.00
periods. / 52
280.48

Mississippi
Mississippi Withholding Tax Supplemental Wages Only

period - 30.00
250.48
for the pay period

Mississippi

Mississippi State Withholding Tax Supplemental Wages Only

250.00

Mississippi

the number of allowable dependents between them in any manner they choose). For this example, regular
Mississippi Withholding Tax Regular Wages Only
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

- 2,300.00

on Line 6 of the Mississippi Employee’s Withholding wages - 15,000.00
table. - 10,000.00
x 0.05
1,105.00
+ 350.00
1,455.00
6 Divide the annual tax by the annual number of pay 1,455.00

/ 52
state tax for the
27.98
the pay period

Mississippi
Mississippi Withholding Tax Regular Wages Only

7 Round the state tax to the nearest dollar. Total amount of 28.00
rounded state tax
within the pay
period
period

Mississippi
All filers
Tax is
Amount +%
1 Not over 5,000.00 3.00%
2 10,000.00 150.00 4.00% 5,000.00
3 Over 10,000.00 350.00 5.00% 10,000.00

Mississippi
Mississippi State Unemployment Insurance (SUI) Summary

Wage Base 14,000.00

0%1 5.4%1
balance balance
employers employers
Rates
New employer
1%1 Employee rate N/A
rate

• Self Adjust
Calculation Methods
1.Employers may also liable for the Workforce Investment and Training Contribution. See Mississippi
State Unemployment Tax Workforce Training Enhancement Tax Summary.

Mississippi
Pre-Tax deductions
September 2016 • Mississippi-16

Mississippi
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay


Mississippi

Workforce Investment and Training Contribution Summary
Mississippi State Unemployment Tax

Workforce Investment and Training Contribution Summary
Wage Base 14,000.00

• Self Adjust
Calculation Methods
These deductions follow Mississippi State Unemployment Insurance (SUI). See
Pre-Tax Deductions
These types of compensation follow Mississippi SUI. See the state’s SUI summary
for details.
March 2017 • Mississippi-18

Mississippi
Mississippi State Disability Insurance (SDI) Summary
Wage Base N/A

Mississippi
Mississippi Local Withholding Tax Summary

Missouri
Table of Contents

7
Calculation Example
9
Example
11
Example
14
to-Date Wages
Local Tax Rate Tables 25
Local Employer Tax Summary 26
October 2014 • Missouri-1

Missouri
Missouri State Withholding Tax Summary

Supplemental Only
• No reciprocity agreements are currently in effect. However, Missouri does not

require withholding from Missouri residents working in other states that collect
withholding tax.
• Missouri withholding is required from Missouri residents working in other states
Reciprocity that do not collect withholding tax.
• When Non-Residency Certificate (pNRCertif) is set to false and Missouri
residents work in a state that requires state tax to be withheld, then the Missouri
• Missouri withholding is required from non-residents working in Missouri.
• Single
• Married, spouse does not work
• Married, spouse works
Single 6,350.00
Married, spouse works 6,350.00
Standard Deductions Married, spouse does not work
12,700.00
Head of household 9,350.00
Married
Head of
Single Spouse Spouse does
Household
works not work
Withholding allowance First allowance

2,100.00 2,100.00 2,100.00 3,500.00
amounts
Second
allowance N/A N/A 2,100.00 N/A
Each additional
1,200.00 1,200.00 1,200.00 1,200.00
January 2017 • Missouri-2

Missouri
Pre-Tax deductions
September 2016 • Missouri-3

Missouri
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Missouri-4

Missouri

This calculation example is based on filing status of Married, Spouse Works with three allowances. (A working
spouse may not be claimed as an allowance.)
Missouri State Withholding Tax Regular Wages Only
gross wages x 52
52,000.00

Married, Spouse Works: - 6,350.00
6,350.00 45,650.00
3 Subtract the withholding allowance amount. N/A 45,650.00

2,100.00 +( 1,200.00 x 2 ) = 4,500.00 41,150.00
4 Subtract the annual federal withholding tax.1 Annual 41,150.00

Note: Federal withholding tax calculation is based on four taxable - 3,140.00
allowances claimed on Form W-4. wages 38,010.00

a) 4 x 4,050.00 = 16,200.00
b) 52,000.00 - 16,200.00 = 35,800.00
c) [( 35,800.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 3,140.00
The federal tax deduction is limited to $5,000 on a single

return and $10,000 on a combined return.
5 Annual 38,010.00
Compute the annual state tax using the tax rate table.
state tax - 9,072.00
x 0.06
1,736.28
+ 315.00
2,051.28

Missouri
Missouri State Withholding Tax Regular Wages Only

6 Divide the annual tax by the annual number of pay periods. State tax for 2,051.28
the pay / 52
period 39.45
7 Round the state tax to the nearest dollar. Rounded 39.00

state tax for
the pay
period

Missouri

spouse may not be claimed as an allowance.)
Missouri State Withholding Tax Regular and Supplemental Wages
wages + 5,000.00
6,000.00

Annual
x 52
gross wages
312,000.00

N/A
6,350.00 305,650.00

2,100.00 +( 1,200.00 x 2 ) = 4,500.00 301,150.00


a) 4 x 4,050.00 = 16,200.00
b) 312,000.00 - 16,200.00 = 295,800.00
c) [( 295,800.00 - 242,000.00 ) x 0.33 ]+ 52,222.50 = 69,976.50

All filers: Line 10 state tax - 9,072.00
287,078.00
x 0.06
17,224.68
+ 315.00
17,539.68

Missouri

the pay / 52
period 337.30
8 Round the state tax for the pay period to the nearest dollar. Rounded 337.00
state tax for
the pay
period

Missouri

This calculation example is based on filing status of Married, Spouse Works with three allowances.
(A working spouse may not be claimed as an allowance.)
Regular Wages
gross wages x 52
52,000.00

N/A
6,350.00 45,650.00

2,100.00 +( 1,200.00 x 2 ) = 4,500.00 41,150.00


a) 4 x 4,050.00 = 16,200.00
b) 52,000.00 - 16,200.00 = 35,800.00
c) [( 35,800.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 3,140.00

28,938.00
x 0.06
1,736.28
+ 315.00
2,051.28

Missouri

regular / 52
wages for 39.45
the pay
period
7 Round the state tax for the pay period to the nearest dollar. Rounded 39.00
state tax on
regular
wages for
the pay
period
Supplemental Wages
supp- x 0.06
lemental 300.00
wages for
the pay
period
9 Round the tax amount to the nearest dollar. Rounded 300.00

state tax on
supplement
al wages for
the pay
period
10 Add the tax on regular wages and the tax on supplemental wages. Rounded 39.00
total state + 300.00
tax for the 339.00
pay period

Missouri

This calculation example is based on filing status of Married, Spouse Works with three allowances.
(A working spouse may not be claimed as an allowance.)
Missouri State Withholding Tax Supplemental Wages Only

wages + 5,000.00
6,000.00
Annual
x 52
gross wages
312,000.00

N/A
6,350.00 305,650.00

2,100.00 +( 1,200.00 x 2 ) = 4,500.00 301,150.00


a) 4 x 4,050.00 = 16,200.00
b) 312,000.00 - 16,200.00 = 295,800.00
c) [( 295,800.00 - 242,000.00 ) x 0.33 ]+ 52,222.50 = 69,976.50
The federal tax deduction is limited to $5,000 on a single return

and $10,000 on a combined return.
287,078.00
x 0.06
17,224.68
+ 315.00
17,539.68

Missouri

7 Divide the annual state tax by the annual number of pay periods. 17,539.68
N/A
/ 52
337.30
the pay - 39.00
period 298.30
9 Rounded 298.00
Round the state tax for the pay period to the nearest dollar.
state tax for
the pay
period

Missouri



State tax for
rate of 6%. x 0.06
the pay period
300.00
2 Round the state tax to the nearest dollar. 300.00

Rounded state
tax for the pay
period
December 2015 • Missouri-13

Missouri

spouse may not be claimed as an allowance.) For this example, regular wages are $500 and period-to-date wages
are $450.
Missouri Withholding Tax Regular Wages Only
wages + 500.00
950.00
2 Multiply total gross wages by the annual number of pay periods. Annual 950.00
gross wages x 52
49,400.00

6,350.00 43,050.00

2,100.00 +( 1,200.00 x 2 ) = 4,500.00 38,550.00


a) 4 x 4,050.00 = 16,200.00
b) 49,400.00 - 16,200.00 = 33,200.00
c) [( 33,200.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 2,750.00

6 Compute the annual state tax using the tax rate table Annual 35,800.00
26,728.00
x 0.06
1,603.68
+ 315.00
1,918.68

Missouri
Missouri Withholding Tax Regular Wages Only

7 Divide the annual tax by the annual number of pay periods. Total 1,918.68
amount of / 52
state tax for 36.90
the multiple
pays within
the pay
period
8 Round the tax amount to the nearest dollar.

Total 37.00
amount of
rounded
state tax for
the multiple
pays within
the pay
period

the - 10.00
additional 27.00
pay within
the pay
period

Missouri
All filers
Tax is
Amount +%
1 Not over 1,008.00 1.50%
2 2,016.00 15.00 2.00% 1,008.00
3 3,024.00 35.00 2.50% 2,016.00
4 4,032.00 60.00 3.00% 3,024.00
5 5,040.00 90.00 3.50% 4,032.00
6 6,048.00 125.00 4.00% 5,040.00
7 7,056.00 165.00 4.50% 6,048.00
8 8,064.00 210.00 5.00% 7,056.00
9 9,072.00 260.00 5.50% 8,064.00
10 Over 9,072.00 315.00 6.00% 9,072.00

Missouri
Missouri State Unemployment Insurance (SUI) Summary

Wage Base 13,000.00

0%1 9.75%1
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
1.Employers may also be liable for Surcharge Tax Rate. See Missouri State unemployment taxes.

Missouri
Pre-Tax deductions

Missouri
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay5

5. All Sick Pay plans are taxable for the State Unemployment Automation Fund and Surcharge Tax.
April 2016 • Missouri-19

Missouri
Missouri State Disability Insurance (SDI) Summary
Wage Base N/A

Missouri
Missouri Local Withholding Tax Summary

Calculation methods
Reciprocity No reciprocal agreements are currently in effect.

Missouri
Pre-Tax deductions

Missouri
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay


Missouri

1 Multiply gross wages per pay period by the tax rate for the Local tax per pay 1,000.00
applicable city, using the tax rate table. period x 0.01
10.00

Missouri
Local Tax Rate Tables

City Earnings Tax Rate
Kansas City 1.00%
St. Louis 1.00%
Local Employer Tax Rate Table

City Payroll Expense Tax Rate
1
St. Louis 0.50%
1. To calculate this tax, use the eVprtTaxIDCIER enumerated type in the parameter pTaxID.

Missouri
Local Employer Tax Summary
Pre-Tax deductions

Missouri
Local Employer Tax Summary
Exempt
(Dependent)
Taxable Exempt

Exempt1
Related) Reported Tips Exempt

Contract)
Exempt
Sick pay


Montana
Table of Contents

6
Calculation Example
7
Example
9
Example
11
to-Date Wages
State Unemployment Tax Administrative Fund Tax Summary 16
October 2014 • Montana-1

Montana
Montana State Withholding Tax Summary

Supplemental Only
Montana withholding is required from Montana residents regardless of the state
of employment, and from nonresidents working in Montana who reside in states
other than North Dakota.
Reciprocity The following table summarizes the reciprocity agreements in effect:
Residents of… Who Work in… Are Subject to this Tax Treatment:
1
North Dakota Montana Exempt from Montana withholding
Montana North Dakota Exempt from North Dakota withholding
Allowance Amounts Per allowance 1,900.00
1. Must furnish employer with Form NR-2 Employee's Certificate of North Dakota Residence .

Montana
Pre-Tax deductions
September 2016 • Montana-3

Montana
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Montana-4

Montana

This calculation example is based on employee claiming four allowances.
Montana State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00
2 Subtract the allowance amount. Annual taxable 52,000.00

wages - 7,600.00
1,900.00 per allowance 44,400.00
table. - 15,000.00
x 0.06
1,764.00
+ 478.00
2,242.00
43.12
5 Round the tax amount to the nearest dollar. Rounded state tax 43.00
for the pay period

Montana

Montana State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

wages - 7,600.00
1,900.00 per allowance 304,400.00
table. - 120,000.00
x 0.066
12,170.40
+ 6,778.00
18,948.40
364.39
for the pay period

Montana


Regular Wages
Annual gross wages
52,000.00

wages - 7,600.00
1,900.00 per allowance 44,400.00
table. - 15,000.00
x 0.06
1,764.00
+ 478.00
2,242.00
period 43.12
on regular wages for
the pay period

Montana

Supplemental Wages
State tax on
rate of 6%. x 0.06
supplemental wages
300.00
for the pay period
7 Round the tax to the nearest dollar. Rounded state tax 300.00
on supplemental
pay for the pay
period
Total state tax for
wages. + 300.00
the pay period
343.00

Montana

Montana Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
pay periods. x 52
312,000.00

wages - 7,600.00
1,900.00 per allowance 304,400.00
table. - 120,000.00
x 0.0660
12,170.40
+ 6,778.00
18,948.40
pay periods. / 52
364.39
period - 43.00
321.39
for the pay period

Montana

Montana State Withholding Tax Supplemental Wages Only

300.00
2 Round the tax amount to the nearest dollar. Rounded state tax 300.00
for the pay period

Montana

This calculation example is based on employee claiming four allowances. For this example, regular wages are
Montana Withholding Tax Regular Wages Only
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

wages - 7,600.00
1,900.00 per allowance 41,800.00
table - 15,000.00
x 0.060
1,608.00
+ 478.00
2,086.00

/ 52
state tax for the
40.12
the pay period
6 Round the state tax to the nearest dollar. Rounded total 40.00
amount of state tax
within the pay
period
period

Montana
All filers
Tax is
Amount +%
1 Not over 7,000.00 1.80%
2 15,000.00 126.00 4.40% 7,000.00
120,000.00 478.00 6.00% 15,000.00
3 Over 120,000.00 6,778.00 6.60% 120,000.00

Montana
Montana State Unemployment Insurance (SUI) Summary

Wage Base 31,400.00

0%1 6.12%1
balance balance
employers employers
Rates
New employer
1%-2.5%1 Employee rate N/A
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for Administrative Fund Tax. See Montana State Unemployment Tax
Administrative Fund Tax Summary.
January 2017 • Montana-13

Montana
Pre-Tax deductions
September 2016 • Montana-14

Montana
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
April 2016 • Montana-15

Montana

Administrative Fund Tax Summary
Montana State Unemployment Tax Administrative Fund Tax Summary

Wage Base 31,400.00

• Self Adjust
Calculation Methods
These deductions follow Montana State Unemployment Insurance (SUI). See the
Pre-Tax Deductions
These types of compensation follow Montana SUI. See the state’s SUI summary
for details.
December 2016 • Montana-16

Montana
Montana State Disability Insurance (SDI) Summary
Wage Base N/A

Montana
Montana Local Withholding Tax Summary

Nebraska
Table of Contents

6
Calculation Example
7
Example
10
to-Date Wages
October 2014 • Nebraska-1

Nebraska
Nebraska State Withholding Tax Summary

Supplemental Only
No reciprocity agreements are currently in effect. However, Nebraska allows a
credit for taxes paid elsewhere. For Nebraska residents working in other states,
Reciprocity withhold for Nebraska the amount by which Nebraska tax exceeds the tax of the
state of employment. Nebraska withholding is required from non- residents
working in Nebraska.
Credit the resident state by the amount of work tax withheld. Accumulate wages
Jurisdiction Interaction only if out of state tax is not withheld.
• Single
• Married
December 2016 • Nebraska-2

Nebraska
Pre-Tax deductions
September 2016 • Nebraska-3

Nebraska
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay


Nebraska

Nebraska State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00

wages - 7,840.00
1,960.00 per allowance 44,160.00
table. - 41,100.00
x 0.062
189.72
+ 1,309.20
1,498.92
28.83

Nebraska

Nebraska State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

wages - 7,840.00
1,960.00 per allowance 304,160.00
table. - 67,620.00
x 0.0695
16,439.53
+ 3,018.30
19,457.83
374.19

Nebraska

Nebraska State Withholding Tax Regular and Supplemental Wages

Regular Wages
Annual gross wages
52,000.00

wages - 7,840.00
1,960.00 per allowance 44,160.00
table. - 41,100.00
x 0.06
189.72
+ 1,309.20
1,498.92
period 28.83
Supplemental Wages
State tax on
rate of 5%. x 0.05
supplemental wages
250.00
for the pay period
Total state tax for
wages. + 250.00
the pay period
278.83

Nebraska

Nebraska Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
x 52
312,000.00

wages - 7,840.00
1,960.00 per allowance 304,160.00
table. - 67,620.00
x 0.0695
16,439.53
+ 3,018.30
19,457.83
pay periods. / 52
374.19
period - 29.72
344.47

Nebraska

Nebraska State Withholding Tax Supplemental Wages Only

250.00

Nebraska

Nebraska Withholding Tax Regular Wages Only
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

wages - 7,840.00
1,960.00 per allowance 41,560.00
table. - 41,100.00
Married: Line 5 460.00
x 0.062
28.52
+ 1,309.20
1,337.72

/ 52
state tax for the
25.73
the pay period
period

Nebraska
Single
Tax is
Amount +%
1 Not over 2,975.00 0.00%
2 5,480.00 2.26% 2,975.00
3 17,790.00 56.61 3.22% 5,480.00
4 25,780.00 452.99 4.91% 17,790.00
5 32,730.00 845.30 6.20% 25,780.00
6 61,470.00 1,276.20 6.59% 32,730.00
7 Over 61,470.00 3,170.17 6.95% 61,470.00
Married
Tax is
Amount +%
1 Not over 7,100.00 0.00%
2 10,610.00 2.26% 7,100.00
3 26,420.00 79.33 3.22% 10,610.00
4 41,100.00 588.41 4.91% 26,420.00
5 50,990.00 1,309.20 6.20% 41,100.00
6 67,620.00 1,922.38 6.59% 50,990.00
7 Over 67,620.00 3,018.30 6.95% 67,620.00

Nebraska
Nebraska State Unemployment Insurance (SUI) Summary

Wage Base 9,000.00

0.00% 5.40%
balance balance
employers employers
Rates
1.25% (5.4% for

New employer
rate
employers)

• Self Adjust
Calculation Methods
January 2015 • Nebraska-12

Nebraska
Pre-Tax deductions
September 2016 • Nebraska-13

Nebraska
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

2. Exempt up to a limit of $255
April 2016 • Nebraska-14

Nebraska
Nebraska State Disability Insurance (SDI) Summary
Wage Base N/A

Nebraska
Nebraska Local Withholding Tax Summary

Nevada
Table of Contents

State Unemployment Tax Career Enhancement Program 6
State Unemployment Tax Bond Obligation Assessment 7
State Miscellaneous Tax Modified Business Tax Summary 8
August 2015 • Nevada-1

Nevada
Nevada State Withholding Tax Summary
October 2014 • Nevada-2

Nevada
Nevada State Unemployment Insurance (SUI) Summary

Wage Base 29,500.00

0.25%1 5.4%1
balance balance
New employer
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for Career Enhancement Program and Bond Obligation Assessment. See
Nevada State Unemployment Tax Career Enhancement Program.
December 2016 • Nevada-3

Nevada
Pre-Tax deductions
September 2016 • Nevada-4

Nevada
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
April 2016 • Nevada-5

Nevada
State Unemployment Tax Career Enhancement Program

State Unemployment Tax Career Enhancement Program

Wage Base 29,500.00

• Self Adjust
Calculation Methods
These deductions follow Nevada State Unemployment Insurance (SUI). See the
Pre-tax Deductions
These types of compensation follow Nevada SUI. See the state’s SUI summary for
details.
December 2016 • Nevada-6

Nevada
State Unemployment Tax Bond Obligation Assessment

State Unemployment Tax Bond Obligation Assessment

Wage Base 29,500.00
Rates Employer 0.89%1 Employee N/A

• Self Adjust
Calculation Methods
Pre-tax Deductions
details.
1. Maximum rate. Employer rate varies depending on experience rating.
April 2017 • Nevada-7

Nevada
State Miscellaneous Tax Modified Business Tax Summary
State Miscellaneous Tax Modified Business Tax Summary

User supplied
Rates Employer Note: To calculate this tax, pass the enumerated type
eVprtTaxIDSMISC2ER in the parameter pTaxID.
Calculation Methods
Pre-tax Deductions
details.
August 2015 • Nevada-8

Nevada
Nevada State Disability Insurance (SDI) Summary
Wage Base N/A

Nevada
Nevada Local Withholding Tax Summary

New Hampshire
Table of Contents

State Unemployment Tax Administrative Contribution Summary 6
November 2014 • New Hampshire-1

New Hampshire
New Hampshire State Withholding Tax Summary

New Hampshire
New Hampshire State Unemployment Insurance (SUI) Summary

Wage Base 14,000.00

0.1%1 8.3%1
balance balance
employers employers
Rates
New employer
1.2% - 2.7%1 Employee rate N/A
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for Administrative Contribution. See New Hampshire State Unemployment
Tax Administrative Contribution Summary.
April 2015 • New Hampshire-3

New Hampshire
Pre-Tax deductions
September 2016 • New Hampshire-4

New Hampshire
1
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay

December 2016 • New Hampshire-5

New Hampshire

Administrative Contribution Summary
New Hampshire State Unemployment Tax Administrative Contribution Summary
Wage Base 14,000.00

Minimum Employer
Employer Rate 0.20% 0.10%
Rate
Employee Rate N/A

• Self Adjust
Calculation Methods
These deductions follow New Hampshire State Unemployment Insurance (SUI).
Pre-Tax Deductions
These types of compensation follow New Hampshire SUI. See the state’s SUI

New Hampshire
New Hampshire State Disability Insurance (SDI) Summary
Wage Base N/A

New Hampshire
New Hampshire Local Withholding Tax Summary

New Jersey
Table of Contents

6
Calculation Example
7
Example
8
to-Date Wages
State Withholding Tax Wage Chart 9
State Unemployment Tax Family Leave Insurance Summary 12
Local Employer Tax Newark Payroll Expense Tax Summary 20
October 2014 • New Jersey-1

New Jersey
New Jersey State Withholding Tax Summary

Calculation methods
Regular and Supplemental • Concurrent Aggregation (default)
• Previous Aggregation (default)
Supplemental Only
• Flat Rate
Residents:
New Jersey has a reciprocity agreement with Pennsylvania. The following table
lists the reciprocity agreements in effect:
Residents of: Who Work in: Are Subject to this Tax Treatment:
1
Pennsylvania New Jersey Exempt from New Jersey withholding
New Jersey Pennsylvania Exempt from Pennsylvania withholding
• New Jersey residents working in Pennsylvania are allowed a credit against their
Reciprocity New Jersey tax for earned income taxes paid to any Pennsylvania locality. No
credit is allowed for occupational privilege tax or emergency and municipal
services tax.
• New Jersey residents working in states other than Pennsylvania: withhold for
New Jersey the amount by which the New Jersey tax exceeds the tax of the state
of employment.
Non-residents:
New Jersey withholding is required from non-residents working in New Jersey.
• Single
• Married/Civil Union Couple Joint
• Married/Civil Union Couple Separate
• Qualifying Widow(er)/Surviving Civil Union Partner
Allowance Amounts per allowance 1,000.00
1. Must furnish employer with Form NJ-165 Employee’s Certificate of Non-Residence in New Jersey .
February 2015 • New Jersey-2

New Jersey
Pre-Tax deductions
401K Deferral Exempt 457 Catch Up Increased Limit Taxable
401K Catch Up 2 Over 50 Exempt 457 Catch Up 2 Over 50 Taxable
September 2016 • New Jersey-3

New Jersey
Taxable
(Dependent)
Exempt Exempt

Exempt1
Related) Severance Pay Taxable
Contract)
Group Term Life in excess of $50,000 Subject Stock Options2 Taxable

Taxable Transportation Benefits Exempt3
Contribution
Sick pay

3. Exempt up to a monthly limit of $3,060
April 2016• New Jersey-4

New Jersey

This calculation example is based on filing status of Married/Civil Union Couple Joint with four allowances. The
employee has selected Rate Table “B” from the wage chart on Form NJ-W4.
New Jersey State Withholding Tax Regular Wages Only
Annual gross wages
pay periods. x 52
52,000.00

wages - 4,000.00
1,000.00 per allowance 48,000.00
table. - 20,000.00
Rate B: Line 2 28,000.00
x 0.02
560.00
+ 300.00
860.00
4 Divide the annual state tax by the annual number of State tax for the pay 860.00
16.54

New Jersey

New Jersey State Withholding Tax Regular and Supplemental Wages
Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

wages - 4,000.00
1,000.00 per allowance 308,000.00
table. - 150,000.00
Rate B: Line 6 158,000.00
x 0.07
11,060.00
+ 6,100.00
17,160.00
330.00

New Jersey

New Jersey Withholding Tax Supplemental Wages Only
6,000.00

Annual gross wages
pay periods. x 52
312,000.00

wages - 4,000.00
1,000.00 per allowance 308,000.00
table. - 150,000.00
Rate B: Line 6 158,000.00
x 0.07
11,060.00
+ 6,100.00
17,160.00
pay periods. / 52
330.00
period - 16.54
313.46

New Jersey

employee has selected Rate Table “B” from the wage chart on Form NJ-W4. For this example, regular wages are
New Jersey Withholding Tax Regular Wages Only
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

wages - 4,000.00
1,000.00 per allowance 45,400.00
table. - 20,000.00
Rate B: Line 2 25,400.00
x 0.02
508.00
+ 300.00
808.00
5 Divide the annual state tax by the annual number of 808.00

/ 52
state tax for the
15.54
the pay period
within the pay 9.94
period

New Jersey
State Withholding Tax Wage Chart
For Filing Statuses

Married/Civil Union Couple Joint,
Head of Household and Qualifying Widow(er)/Surviving Civil Union Partner
If your wages And the total of all other wages is

are 0 10,001 20,001 30,001 40,001 50,001 60,001 70,001 80,001 Over
between and 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 90,000
0 10,000 B B B B B B B B B B
10,001 20,000 B B B B C C C C C C
20,001 30,000 B B B A A D D D D D
30,001 40,000 B B A A A A A E E E
40,001 50,000 B C A A A A A E E E
50,001 60,000 B C D A A A E E E E
60,001 70,000 B C D A A E E E E E
70,001 80,000 B C D E E E E E E E
80,001 90,000 B C D E E E E E E E
Over 90,000 B C D E E E E E E E
Note: Employees with filing status Single and Married Filing Separately must use Rate Table “A”.
Married Filing Jointly, Head of Household, and Qualifying Widow(er) filers may use Rate Table “A”,
“B”, “C”, “D”, or “E”. However, the state of New Jersey strongly recommends that filers with status
Married Filing Jointly, Head of Household, and Qualifying Widow(er) with annual taxable wages in
excess of $50,000 use this wage chart to determine the appropriate rate table to use. Refer to
Appendix D of the Vertex Payroll Tax Q Series Programmer’s Guide for how to represent these rates
to Vertex Payroll Tax using pAltCalcCd.

New Jersey
Rate “A”
All Filers
(Single and Married/Civil Union Couple Separate Must Use Rate “A”)
Tax is
Amount +%
1 Not over 20,000.00 1.50%
2 35,000.00 300.00 2.00% 20,000.00
3 40,000.00 600.00 3.90% 35,000.00
4 75,000.00 795.00 6.10% 40,000.00
5 500,000.00 2,930.00 7.00% 75,000.00
6 Over 500,000.00 32,680.00 9.90% 500,000.00
Rate “B”
Married/Civil Union Couple Joint, Head of Household and
Qualifying Widow(er)/Surviving Civil Union Partner
Tax is
Amount +%
1 Not over 20,000.00 1.50%
2 50,000.00 300.00 2.00% 20,000.00
3 70,000.00 900.00 2.70% 50,000.00
4 80,000.00 1,440.00 3.90% 70,000.00
5 150,000.00 1,830.00 6.10% 80,000.00
6 500,000.00 6,100.00 7.00% 150,000.00
7 Over 500,000.00 30,600.00 9.90% 500,000.00
Rate “C”
Tax is
Amount +%
1 Not over 20,000.00 1.50%
2 40,000.00 300.00 2.30% 20,000.00
3 50,000.00 760.00 2.80% 40,000.00
4 60,000.00 1,040.00 3.50% 50,000.00
5 150,000.00 1,390.00 5.60% 60,000.00
6 500,000.00 6,430.00 6.60% 150,000.00
7 Over 500,000.00 29,530.00 9.90% 500,000.00

New Jersey
Rate “D”
Tax is
Amount +%
1 Not over 20,000.00 1.50%
2 40,000.00 300.00 2.70% 20,000.00
3 50,000.00 840.00 3.40% 40,000.00
4 60,000.00 1,180.00 4.30% 50,000.00
5 150,000.00 1,610.00 5.60% 60,000.00
6 500,000.00 6,650.00 6.50% 150,000.00
7 Over 500,000.00 29,400.00 9.90% 500,000.00
Rate “E”
Married/Civil Union Partner Joint , Head of Household and
Tax is
Amount +%
1 Not over 20,000.00 1.50%
2 35,000.00 300.00 2.00% 20,000.00
3 100,000.00 600.00 5.80% 35,000.00
4 500,000.00 4,370.00 6.50% 100,000.00
5 Over 500,000.00 30,370.00 9.90% 500,000.00

New Jersey
State Unemployment Tax Family Leave Insurance Summary

To calculate this tax, pass the enumerated type eVPrtTaxIDSDI1EE in the parameter pTaxID.
New Jersey State Unemployment Tax Family Leave Insurance Summary

Wage Base 33,500.00
Rates Employer N/A Employee 0.10%

• Self Adjust
Calculation Methods
These deductions follow New Jersey State Disability Insurance (SDI). See the
Pre-tax Deductions
state’s SDI summary for details.
These types of compensation follow New Jersey SDI. See the state’s SDI summary
for details.
December 2016 • New Jersey-12

New Jersey
New Jersey State Unemployment Insurance (SUI) Summary

Wage Base 33,500.00
.5% (Total of
Unemployment
Minimum rate Insurance (UI) and Maximum rate
5.8% (Contribution to
for positive Workforce for negative
Unemployment
balance Development balance
Insurance (UI) only)
employers Partnership employers
Program (WF)
only)
Rates
2.8% (Total of 0.425% (Total of
Unemployment Unemployment
Insurance (UI) and Insurance (UI - 0.3825%)
New employer
Workforce Employee rate and Workforce
rate
Development Development
Partnership Partnership Program
Program (WF)) (WF – 0.0425%))
• Self Adjust
Calculation Methods

New Jersey
Pre-Tax deductions

New Jersey
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • New Jersey-15

New Jersey
New Jersey State Disability Insurance (SDI) Summary

Wage Base 33,500.00
0.5% (Standard
Rate)
Employer rate
varies depending
0.24%
upon experience
Note: To calculate this
rating.
tax, pass the
Rates Employer Note: To Employee
enumerated type
calculate this tax,
eVprtTaxIDSDIEE in
pass the
the parameter pTaxID.
enumerated type
eVprtTaxIDSDIER
in the parameter
pTaxID.
• Self Adjust
Calculation Methods

New Jersey
Pre-Tax deductions

New Jersey
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay
April 2016 • New Jersey-18

New Jersey
Newark Payroll Expense Tax Summary
Employer Rate 1.00%

Calculation methods
Reciprocity N/A

New Jersey
Local Employer Tax Newark Payroll Expense Tax Summary
Pre-Tax deductions

New Jersey
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay


New Jersey
New Jersey Local Employer Tax Newark Payroll Expense Tax Summary
Basis of tax Gross wages

Calculation methods

New Mexico
Table of Contents

6
Calculation Example
7
Example
State Withholding Tax Regular and Supplemental Wages Cumulative Method Calculation Example 8
9
Example
11
to-Date Wages
State Worker’s Compensation Assessment Fee Summary 16
October 2014 • New Mexico-1

New Mexico
New Mexico State Withholding Tax Summary

Calculation methods Regular and Supplemental • Flat Rate Combined (default)
• Cumulative
Supplemental Only
No reciprocity agreements are currently in effect. New Mexico withholding is
Reciprocity required from New Mexico residents regardless of the state of employment, and
from non-residents working in New Mexico.
• Single
• Married
December 2015 • New Mexico-2

New Mexico
Pre-Tax deductions
Roth 401K Taxable
457 Deferral Exempt
September 2016 • New Mexico-3

New Mexico
1
Exempt
(Dependent)
Taxable Exempt

Exempt2
Contract)
Exempt
Sick pay


New Mexico

New Mexico State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00

wages - 16,200.00
4,050.00 per allowance 35,800.00
table. - 32,650.00
x 0.049
154.35
+ 768.00
922.35
17.74

New Mexico

New Mexico State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

wages - 16,200.00
4,050.00 per allowance 295,800.00
table. - 108,650.00
x 0.049
9,170.35
+ 4,492.00
13,662.35
262.74

New Mexico

New Mexico State Withholding Tax Regular and Supplemental Wages

Regular Wages
Annual gross wages
52,000.00

wages - 16,200.00
4,050.00 per allowance 35,800.00
table. - 32,650.00
x 0.049
154.35
+ 768.00
922.35
period 17.74
Supplemental Wages
State tax on
rate of 4.9%. x 0.049
supplemental wages
245.00
for the pay period
Total state tax for
wages. + 245.00
the pay period
262.74

New Mexico

This calculation example is based on filing status of Married with four allowances. The employee earns $1,000
per week with a current bonus of $5,000. This is the 10th pay period of the year.
New Mexico Withholding Tax Regular and Supplemental Wages

1 Add regular, supplemental, and year-to-date 1,000.00
Total gross wages
wages. 5,000.00
+ 9,000.00
15,000.00
2 Divide by the current pay period number. Average gross 15,000.00

wages / 10.00
1,500.00
3 N/A 1,500.00
Multiply by the annual number of pay periods.
x 52
78,000.00

wages - 16,200.00
4,050.00 per allowance 61,800.00
table. - 48,650.00
x 0.049
644.35
+ 1,552.00
2,196.35

State tax on average
pay periods. / 52
gross wages
42.23750

x 10.00
422.38
period - 160.47
261.91

New Mexico

New Mexico Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
x 52
312,000.00

wages - 16,200.00
4,050.00 per allowance 295,800.00
table. - 108,650.00
x 0.049
9,170.35
+ 4,492.00
13,662.35
pay periods. / 52
262.74
period - 17.74
245.00

New Mexico

New Mexico State Withholding Tax Supplemental Wages Only

245.00

New Mexico

New Mexico Withholding Tax Regular Wages Only
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

wages - 16,200.00
4,050.00 per allowance 33,200.00
table - 32,650.00
Married: Line 5 550.00
x 0.049
26.95
+ 768.00
794.95
5 Divide the annual state tax by the annual number of 794.95

/ 52
state tax for the
15.29
the pay period
period

New Mexico
Single
Tax is
Amount +%
1 Not over 2,300.00 0.00%
2 7,800.00 1.70% 2,300.00
3 13,300.00 93.50 3.20% 7,800.00
4 18,300.00 269.50 4.70% 13,300.00
5 28,300.00 504.50 4.90% 18,300.00
6 44,300.00 994.50 4.90% 28,300.00
7 67,300.00 1,778.50 4.90% 44,300.00
8 Over 67,300.00 2,905.50 4.90% 67,300.00
Married
Tax is
Amount +%
1 Not over 8,650.00 0.00%
2 16,650.00 1.70% 8,650.00
3 24,650.00 136.00 3.20% 16,650.00
4 32,650.00 392.00 4.70% 24,650.00
5 48,650.00 768.00 4.90% 32,650.00
6 72,650.00 1,552.00 4.90% 48,650.00
7 108,650.00 2,728.00 4.90% 72,650.00
8 Over 108,650.00 4,492.00 4.90% 108,650.00

New Mexico
New Mexico State Unemployment Insurance (SUI) Summary

Wage Base 24,300.00

0.33% 5.40%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods

New Mexico
Pre-Tax deductions
Roth 401K Taxable
457 Deferral Taxable
September 2016 • New Mexico-14

New Mexico
1
Exempt
(Dependent)
Taxable Exempt
Exempt2
Related)
Contract)
Exempt
Sick pay


New Mexico
State Worker’s Compensation Assessment Fee Summary
State Worker’s Compensation Assessment Fee Summary
Wage Base N/A
$2.30 per quarter

per employee
$2 per quarter
Note: To
Note: To calculate this
calculate this tax,
tax, pass the
pass the
enumerated type
enumerated type
eVprtTaxIDWRKCOMPE
eVprtTaxIDWRKC
Rates Employer Employee E in the parameter
OMPER in the
pTaxID and set the
parameter pTaxID
Special Pay Period
and set the
parameter to
Special Pay Period
VPRT_LAST_PAYPRD_Q
parameter to
TR.
VPRT_LAST_PAYP
RD_QTR.

Calculation Methods

New Mexico
New Mexico State Disability Insurance (SDI) Summary
Wage Base N/A

New Mexico
New Mexico Local Withholding Tax Summary

New York
Table of Contents

6
Calculation Example
7
Example
8
Example
10
to-Date Wages
State Unemployment Tax Re-Employment Service Fund 15
State Disability Insurance Paid Family Leave (PFL) Summary 19
New York City Local Withholding Tax Summary 20
New York City Local Withholding Tax Regular Wages Only Annualized Method Calculation
23
Example
New York City Local Withholding Tax Regular and Supplemental Wages Concurrent Aggregation
24
New York City Local Withholding Tax Regular and Supplemental Wages Flat Rate Combined
25
New York City Local Withholding Tax Supplemental Wages Only Previous Aggregation Method
26
Calculation Example
New York City Local Withholding Tax Supplemental Wages Only Flat Rate Method Calculation
27
Example
New York City Local Withholding Tax Rate Tables 28
Yonkers Local Withholding Tax Summary 29
Yonkers Resident Local Withholding Tax Regular Wages Only Surcharge Method Calculation
32
Example
Yonkers Resident Local Withholding Tax Regular and Supplemental Wages Concurrent
33
Aggregation Method Calculation Example
Yonkers Resident Local Withholding Tax Regular and Supplemental Wages Flat Rate Combined
34
Yonkers Resident Local Withholding Tax Supplemental Wages Only Previous Aggregation Method
35
Calculation Example
Yonkers Resident Local Withholding Tax Supplemental Wages Only Flat Rate Method Calculation
36
Example
Yonkers Resident Local Withholding Tax Rate Tables 37
Yonkers Non-Resident Local Withholding Tax All Pay Types All Calculation Methods Calculation
38
Example
Yonkers Non-Resident Local Withholding Tax Rate Table 39
New York Local Employer Tax Metropolitan Commuter Transportation Mobility Tax Summary 40
October 2014 • New York-1

New York
New York State Withholding Tax Summary

Supplemental Only
No reciprocity agreements are in effect. However, New York allows a credit for
taxes paid elsewhere. For New York residents working in other states, withhold
for New York the amount by which New York tax exceeds the tax of the state and
Reciprocity
local jurisdiction of employment. No credit is allowed for occupational privilege
tax or emergency and municipal services tax. New York withholding is required
from non-residents working in New York.
• Single/Head of Household
• Married
Single 7,400.00
Deduction Allowances
Married 7,950.00
Exemption Allowance Per allowance 1,000.00
December 2016 • New York-2

New York
Pre-Tax deductions
September 2016 • New York-3

New York
1
Exempt
(Dependent)
Exempt Exempt

Exempt2

Contract)
Exempt
Sick pay


New York

New York State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00
2 Subtract the deduction allowance. N/A 52,000.00

- 7,950.00
7,950.00 Married 44,050.00
3 Subtract the exemption allowance. Annual taxable 44,050.00

wages - 4,000.00
1,000.00 per allowance 40,050.00
table. - 21,400.00
x 0.0645
1,202.93
+ 1,042.00
2,244.93
43.17

New York

New York State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

- 7,950.00
7,950.00 Married 304,050.00

wages - 4,000.00
1,000.00 per allowance 300,050.00
table. - 215,400.00
x 0.0715
6,052.48
+ 15,272.00
21,324.48
410.09

New York

New York State Withholding Tax Regular and Supplemental Wages

Regular Wages
Annual gross wages
52,000.00

- 7,950.00
7,950.00 Married 44,050.00

wages - 4,000.00
1,000.00 per allowance 40,050.00
table. - 21,400.00
x 0.0645
1,202.93
+ 1,042.00
2,244.93
period 43.17
Supplemental Wages
State tax on
rate of 9.62%. x 0.0962
supplemental wages
481.00
for the pay period
Total state tax for
wages. + 481.00
the pay period
524.17

New York

New York Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
x 52
312,000.00

- 7,950.00
7,950.00 Married 304,050.00
4 Subtract the exemption allwance. Annual taxable 304,050.00

wages - 4,000.00
1,000.00 per allowance 300,050.00
table. - 215,400.00
x 0.0715
6,052.48
+ 15,272.00
21,324.48
pay periods. / 52
410.09
period - 43.17
366.92

New York

New York State Withholding Tax Supplemental Wages Only

481.00

New York

New York Withholding Tax Regular Wages Only
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

- 7,950.00
7,950.00 Married 41,450.00

wages - 4,000.00
1,000.00 per allowance 37,450.00
table. - 21,400.00
x 0.0645
1,035.23
+ 1,042.00
2,077.23

/ 52
state tax for the
39.95
the pay period
period

New York
Single
Tax is
Amount +%
1 Not over 8,500.00 4.00%
2 11,700.00 340.00 4.50% 8,500.00
3 13,900.00 484.00 5.25% 11,700.00
4 21,400.00 600.00 5.90% 13,900.00
5 80,650.00 1,042.00 6.45% 21,400.00
6 96,800.00 4,864.00 6.65% 80,650.00
7 107,650.00 5,938.00 7.58% 96,800.00
8 161,550.00 6,760.00 8.08% 107,650.00
9 215,400.00 11,115.00 7.15% 161,550.00
10 269,300.00 14,965.00 8.15% 215,400.00
11 1,077,550.00 19,358.00 7.35% 269,300.00
12 1,131,500.00 78,765.00 49.02% 1,077,550.00
13 Over 1,131,500.00 105,211.00 9.62% 1,131,500.00
Married
Tax is
Amount +%
1 Not over 8,500.00 4.00%
2 11,700.00 340.00 4.50% 8,500.00
3 13,900.00 484.00 5.25% 11,700.00
4 21,400.00 600.00 5.90% 13,900.00
5 80,650.00 1,042.00 6.45% 21,400.00
6 96,800.00 4,864.00 6.65% 80,650.00
7 107,650.00 5,938.00 7.28% 96,800.00
8 161,550.00 6,727.00 7.78% 107,650.00
9 215,400.00 10,921.00 8.08% 161,550.00
10 323,200.00 15,272.00 7.15% 215,400.00
11 377,100.00 22,980.00 8.15% 323,200.00
12 1,077,550.00 27,373.00 7.35% 377,100.00
13 2,155,350.00 78,856.00 7.65% 1,077,550.00
14 2,209,300.00 161,307.00 88.42% 2,155,350.00
15 Over 2,209,300.00 209,010.00 9.62% 2,209,300.00

New York
New York State Unemployment Insurance (SUI) Summary

Wage Base 10,900.00

1.2255%1 9.025%1
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for Re-employment Service Fund. See New York State Unemployment Tax
Re-Employment Service Fund.
February 2017 • New York-12

New York
Pre-Tax deductions

New York
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
April 2016 • New York-14

New York
State Unemployment Tax Re-Employment Service Fund

This tax may not apply to some SUI reimbursable employers. To calculate this tax, pass the enumerated type
eVprtTaxIDSUI1ER in the parameter pTaxID.
New York State Unemployment Tax Re-Employment Service Fund
Wage Base 10,900.00
• Self Adjust
Calculation Methods • Self Adjust at Maximum
These deductions follow New York State Unemployment Insurance (SUI). See the
Pre-tax Deductions
These types of compensation follow New York SUI. See the state’s SUI summary
for details.

New York
New York State Disability Insurance (SDI) Summary
Wage Base N/A
Employer must 0.5% - not to exceed 60

bear all cost of cents weekly
providing disability Note: To calculate this
benefits that tax, pass the
Rates Employer Employee
exceed maximum enumerated type
60 cents weekly eVprtTaxIDSDIEE in the
contribution by parameter pTaxID.
employee.

Calculation Methods

New York
Pre-Tax deductions

New York
Exempt
(Dependent)
Taxable Exempt

Taxable

Group Term Life in excess of $50,000 Taxable Exempt
Contract)
Exempt
Sick pay

New York
State Disability Insurance Paid Family Leave (PFL) Summary

To calculate this tax, pass the enumerated type eVprtTaxIDSDI1EE in the parameter pTaxID.
New York State Paid Family Leave (PFL) Summary
Wage Base N/A
Employee must bear all

cost of 0.126% of wages -
not to exceed $1.65
weekly
Rates Employer N/A Employee
($1,305.92 state
average weekly rate x
0.126%).

Calculation Methods
These deductions follow New York State Disability Insurance (SDI). See the state’s
Pre-tax Deductions
SDI summary for details.
These types of compensation follow New York SDI. See the state’s SDI summary
for details.
June 2017 • New York-19

New York
New York City Local Withholding Tax Summary
New York City Local Withholding Tax Summary

Supplemental Only
New York City requires withholding of all applicable local taxes for New York City
Reciprocity
residents.
• Single
• Married
Single 5,000.00
Married 5,500.00
Exemption Allowance per allowance 1,000.00

New York
New York City Withholding Tax Summary
Pre-Tax deductions

New York
New York City Withholding Tax Summary
1
Exempt
(Dependent)
Exempt Exempt

Exempt2

Contract)
Exempt
Sick pay


New York
New York City Local Withholding Tax Regular Wages Only

New York City Local Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00

- 5,500.00
5,500.00 Married 46,500.00

wages - 4,000.00
1,000.00 per allowance 42,500.00
4 Compute the annual city tax using the tax rate Annual city tax 42,500.00
table. - 25,000.00
x 0.0435
761.25
+ 833.00
1,594.25
5 Divide the annual city tax by the annual number of City tax for the pay 1,594.25
30.66

New York
New York City Local Withholding Tax Regular and Supplemental Wages
Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

- 5,500.00
5,500.00 Married 306,500.00

wages - 4,000.00
1,000.00 per allowance 302,500.00
table. - 60,000.00
x 0.0445
10,791.25
+ 2,356.00
13,147.25
252.83

New York
Regular Wages
Annual gross wages
52,000.00

- 5,500.00
5,500.00 Married 46,500.00

wages - 4,000.00
1,000.00 per exemption 42,500.00
table. - 25,000.00
x 0.0435
761.25
+ 833.00
1,594.25
5 Divide the annual city tax by the annual number of City tax on regular 1,594.25
period 30.66
Supplemental Wages
6 Multiply supplemental wages by the city supplemental tax 5,000.00

City tax on
rate of 4.25%. x 0.0425
supplemental wages
212.50
for the pay period
Total city tax for the
wages. + 212.50
pay period
243.16

New York
New York City Local Withholding Tax Supplemental Wages Only


6,000.00

Annual gross wages
x 52
312,000.00

- 5,500.00
5,500.00 Married 306,500.00

wages - 4,000.00
1,000.00 per allowance 302,500.00
5 Annual city tax 302,500.00

Compute the annual city tax using the tax rate table.
- 60,000.00
x 0.0445
10,791.25
+ 2,356.00
13,147.25
6 Divide the annual city tax by the annual number of N/A 13,147.25
pay periods. / 52
252.83
7 Subtract the previous pay period’s tax amount. City tax for the pay 252.83
period - 30.66
222.17

New York


1 Multiply supplemental wages by the state supplemental tax City tax for the pay 5,000.00
212.50

New York
New York City Local Withholding Tax Rate Tables
Single
Tax is
Amount +%
1 Not over 8,000.00 2.25%
2 8,700.00 180.00 3.00% 8,000.00
3 15,000.00 201.00 3.45% 8,700.00
4 25,000.00 418.00 4.15% 15,000.00
5 60,000.00 833.00 4.35% 25,000.00
6 500,000.00 2,356.00 4.45% 60,000.00
7 Over 500,000.00 20,834.00 4.25% 500,000.00
Married
Tax is
Amount +%
1 Not over 8,000.00 2.25%
2 8,700.00 180.00 3.00% 8,000.00
3 15,000.00 201.00 3.45% 8,700.00
4 25,000.00 418.00 4.15% 15,000.00
5 60,000.00 833.00 4.35% 25,000.00
6 500,000.00 2,356.00 4.45% 60,000.00
7 Over 500,000.00 20,828.00 4.25% 500,000.00

New York
Yonkers Local Withholding Tax Summary

Regular Only Surcharge (default)
Supplemental Only
Yonkers requires withholding of all applicable local taxes for Yonkers residents,
regardless of the city of employment. Yonkers non-resident earnings tax is
Reciprocity
withheld on wages paid to non-resident employees for services performed in
Yonkers.
• Single
• Married
Single 7,400.00
Married 7,950.00
Exemption Allowance per allowance 1,000.00

New York
Pre-Tax deductions

New York
1
Exempt
(Dependent)
Exempt Exempt

Exempt2

Contract)
Exempt
Sick pay


New York
Yonkers Resident Local Withholding Tax Regular Wages Only

Surcharge Method Calculation Example
Yonkers Resident Local Withholding Tax Regular Wages Only

Surcharge Method Calculation Example
Annual gross wages
pay periods. x 52
52,000.00

- 7,950.00
7,950.00 Married 44,050.00

wages - 4,000.00
1,000.00 per allowance 40,050.00
4 Compute the annual tax using the tax rate table. N/A 40,050.00
- 21,400.00
Yonkers Resident - Married: Line 5 18,650.00
x 0.0645
1,202.93
+ 1,042.00
2,244.93
5 Multiply the annual tax by 16.75%. Annual city tax 2,244.93

x 0.1675
376.025
6 Divide the annual city tax by the annual number of City tax for the pay 376.025
7.23

New York
Yonkers Resident Local Withholding Tax Regular and Supplemental Wages


Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

- 7,950.00
7,950.00 Married 304,050.00

wages - 4,000.00
1,000.00 per allowance 300,050.00
- 215,400.00
x 0.0715
6,052.48
+ 15,272.00
21,324.48

x 0.1675
3,571.85
68.69

New York


Regular Wages
Annual gross wages
52,000.00

- 7,950.00
7,950.00 Married 44,050.00

wages - 4,000.00
1,000.00 per allowance 40,050.00
- 21,400.00
x 0.0645
1,202.93
+ 1,042.00
2,244.93

x 0.168
376.025
6 Divide the annual city tax by the annual number of City tax on regular 376.025
period 7.23
Supplemental Wages
7 Multiply supplemental wages by the city supplemental tax 5,000.00
City tax on
rate of 1.61135%. x 0.0161135
supplemental wages
80.57
for the pay period
Total city tax for the
wages. + 80.57
pay period
87.80

New York
Yonkers Resident Local Withholding Tax Supplemental Wages Only


1 Add supplemental wages and the wages from the previous pay 1,000.00
Total gross wages
period. + 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

- 7,950.00
7,950.00 Married 304,050.00

wages - 4,000.00
1,000.00 per allowance 300,050.00

Compute the annual state tax using the tax rate table.
- 215,400.00
x 0.0715
6,052.48
+ 15,272.00
21,324.48

x 0.1675
3,571.85
7 Divide the annual city tax by the annual number of N/A 3,571.85
pay periods. / 52
68.69
8 City tax for the pay 68.69

Subtract the previous pay period’s tax amount.
period - 7.23
61.46

New York


1 Multiply supplemental wages by the state supplemental tax City tax for the pay 5,000.00
rate of 1.61135%. period x 0.0161135
80.57

New York
Yonkers Resident Local Withholding Tax Rate Tables
Single
Tax is
Amount +%
1 Not over 8,500.00 4.00%
2 11,700.00 340.00 4.50% 8,500.00
3 13,900.00 484.00 5.25% 11,700.00
4 21,400.00 600.00 5.90% 13,900.00
5 80,650.00 1,042.00 6.45% 21,400.00
6 96,800.00 4,864.00 6.65% 80,650.00
7 107,650.00 5,938.00 7.58% 96,800.00
8 161,550.00 6,760.00 8.08% 107,650.00
9 215,400.00 11,115.00 7.15% 161,550.00
10 269,300.00 14,965.00 8.15% 215,400.00
11 1,077,550.00 19,358.00 7.35% 269,300.00
12 1,131,500.00 78,765.00 49.02% 1,077,550.00
13 Over 1,131,500.00 105,211.00 9.62% 1,131,500.00
Married
Tax is
Amount +%
1 Not over 8,500.00 4.00%
2 11,700.00 340.00 4.50% 8,500.00
3 13,900.00 484.00 5.25% 11,700.00
4 21,400.00 600.00 5.90% 13,900.00
5 80,650.00 1,042.00 6.45% 21,400.00
6 96,800.00 4,864.00 6.65% 80,650.00
7 107,650.00 5,938.00 7.28% 96,800.00
8 161,550.00 6,727.00 7.78% 107,650.00
9 215,400.00 10,921.00 8.08% 161,550.00
10 323,200.00 15,272.00 7.15% 215,400.00
11 377,100.00 22,980.00 8.15% 323,200.00
12 1,077,550.00 27,373.00 7.35% 377,100.00
13 2,155,350.00 78,856.00 7.65% 1,077,550.00
14 2,209,300.00 161,307.00 88.42% 2,155,350.00
15 Over 2,209,300.00 209,010.00 9.62% 2,209,300.00

New York
Yonkers Non-Resident Local Withholding Tax All Pay Types

All Calculation Methods Calculation Example
Yonkers Non-Resident Local Withholding Tax All Pay Types

All Calculation Methods Calculation Example
Annual gross wages
pay periods. x 52
52,000.00
2 Subtract the annualized exclusion. N/A 52,000.00

- 0.00
52,000.00
table. x 0.005
Yonkers Non-Resident: Line 5 260.00
4 Divide the annual city tax by the annual number of City tax for the pay 260.00
5.00

New York
Yonkers Non-Resident Local Withholding Tax Rate Table
Yonkers Non-Resident Local Withholding Tax Rate Table

Tax is
Line If taxable wages are Annualized Exclusion
+%
1 Not over 4,000.00 0.00%
2 10,000.00 0.50% 3,000.00
3 20,000.00 0.50% 2,000.00
4 30,000.00 0.50% 1,000.00
5 Over 30,000.00 0.50% 0.00

New York
New York Local Employer Tax

Metropolitan Commuter Transportation Mobility Tax Summary
To calculate this tax, pass the enumerated type eVprtTaxIDCOER in the parameter pTaxID.
New York Local Employer Tax Metropolitan Commuter Transportation Mobility Tax Summary
Basis of Tax Total Payroll expense
Payroll Expense MCTMT Rate

Over $312,500 but not over $375,000 0.11%
Employer Rate
Over $375,000 but not over $437,500 0.23%
Over $437,500 0.34%

Calculation Methods

New York

Pre-Tax deductions

New York

Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay


North Carolina
Table of Contents

6
Calculation Example
7
Example
9
Example
11
to-Date Wages
October 2014 • North Carolina-1

North Carolina
North Carolina State Withholding Tax Summary

Supplemental Only
• No reciprocity agreements are currently in effect. However, North Carolina
does not require withholding from North Carolina residents working in other
• North Carolina withholding is required from North Carolina residents working
in other states that do not collect withholding tax.
Reciprocity • When Non-Residency Certificate (pNRCertif) is set to false and North Carolina
residents work in a state that requires state tax to be withheld, then the North
Carolina withholding will be reduced by work state withholding.
• North Carolina withholding is required from non-residents working in North
Carolina.
Jurisdiction Interaction nonresidents. Always accumulate wages.
• Single
Valid Filing Statuses • Married, or Surviving Spouse
Single 8,750.00
Married 8,750.00
Standard Deductions
Head of Household 14,000.00
Surviving Spouse 8,750.00
Personal Allowance per allowance 2,500.00
December 2016 • North Carolina-2

North Carolina
Pre-Tax deductions
September 2016 • North Carolina-3

North Carolina
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay


North Carolina

North Carolina State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00

8,750.00 Married - 8,750.00
43,250.00

wages - 10,000.00
2,500.00 Personal allowance 33,250.00
rate of 5.599%. x 0.05599
1,861.67

State withholding
pay periods. / 52
tax per pay period
35.80
6 Rounded state 36.00

Round the withheld amount to the nearest dollar.
withholding tax for
the pay period

North Carolina

North Carolina State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

8,750.00 Married - 8,750.00
303,250.00
4 Subtract the personal allowance amount. Annual taxable 303,250.00

wages - 10,000.00
2,500.00 per allowance 293,250.00
rate of 5.599%. x 0.05599
16,419.07
315.75

Round the withhold amount to the nearest dollar.
withholding tax for
the pay period

North Carolina


Regular Wages
Annual gross wages
52,000.00

8,750.00 Married - 8,750.00
43,250.00
3 Subtract the personal allowance amount Annuable taxable 43,250.00

wages - 10,000.00
2,500.00 per allowance 33,250.00
rate of 5.599%. x 0.05599
1,861.67
period 35.80
6 Round the withhold amount to the nearest Rounded state 36.00

dollar. withholding tax on
regular wages

North Carolina

Supplemental Wages
State tax on
rate of 5.599%. x 0.05599
supplemental wages
279.95
for the pay period
8 Round the withheld amount to the nearest Rounded state 280.00

dollar. withholding tax on
supplemental wages
for the pay period
period 316.00

North Carolina

North Carolina Withholding Tax Regular and Supplemental Wages

6,000.00

Annual gross wages
x 52
312,000.00

8,750.00 Married - 8,750.00
303,250.00

wages - 10,000.00
2,500.00 per allowance 293,250.00
rate of 5.599%. x 0.05599
16,419.07
pay periods. / 52
315.75
7 Subtract the previous pay period’s tax amount. State withholding 315.75
tax for the pay - 36.00
period 279.75
8 Round the withheld amount to the nearest dollar. Rounded state 280.00
withholding tax for
the pay period

North Carolina

North Carolina State Withholding Tax Supplemental Wages Only

1 Multiply supplemental wages by the state supplemental tax State withholding 5,000.00
rate of 5.599%. tax for the pay x 0.05599
period 279.95
withholding tax for
the pay period

North Carolina

North Carolina Withholding Tax Regular Wages Only

+ 500.00
950.00
Annual gross wages
49,400.00

8,750.00 Married - 8,750.00
40,650.00

wages - 10,000.00
2,500.00 per allowance 30,650.00
rate of 5.599%. x 0.05599
1,716.09
pays within the pay
period

tax for the - 5.00
within the pay
period
8 Round the withheld amount to the nearest Rounded state 28.00

dollar. withholding tax for
the pay period

North Carolina
North Carolina State Unemployment Insurance (SUI) Summary

Wage Base 23,100.00

0.06% 5.76%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods

North Carolina
Pre-Tax deductions
September 2016 • North Carolina-13

North Carolina
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
3rd Party LTD 125 Plan Taxable ER LTD 125 Plan Exempt

April 2016 • North Carolina-14

North Carolina
North Carolina State Disability Insurance (SDI) Summary
Wage Base N/A

North Carolina
North Carolina Local Withholding Tax Summary

North Dakota
Table of Contents

6
Calculation Example
7
Example
11
to-Date Wages
October 2014 • North Dakota-1

North Dakota
North Dakota State Withholding Tax Summary

Supplemental Only
• Reciprocity agreements are currently in effect for states listed below. However,
North Dakota does not require withholding from North Dakota residents in other
• North Dakota withholding is required from North Dakota residents working in
other states that do not collect withholding tax.
• When Non-Residency Certificate (pNRCertif) is set to false and North Dakota
residents work in a state that requires state tax to be withheld, then the North
Dakota withholding will be reduced by work state withholding.
Reciprocity • North Dakota withholding is required from non-residents working in North
Dakota except as noted in the table below:
Minnesota and
North Dakota Exempt from North Dakota withholding
Montana1
Minnesota and Exempt from Minnesota and Montana
North Dakota
Montana withholding
• Single
• Married
1. Residents of these states must furnish employer with Form NDW-R Affidavit of Residency.
January 2016 • North Dakota-2

North Dakota
Pre-Tax deductions
September 2016 • North Dakota-3

North Dakota
1
Exempt
Deceased Worker Pat Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • North Dakota-4

North Dakota

North Dakota State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00
2 Subtract the withholding allowance. Annual taxable 52,000.00

wages - 16,200.00
4,050.00 per exemption 35,800.00
table. - 10,000.00
x 0.0110
283.80
5.46
5 Round the withholding tax amount to the Rounded state 5.00

nearest dollar. withholding tax for
the pay period

North Dakota

North Dakota State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

wages - 16,200.00
4,050.00 per exemption 295,800.00
table - 242,000.00
x 0.0264
1,420.32
+ 4,393.80
5,814.12
111.81
for the pay period

North Dakota


Regular Wages
Annual gross wages
52,000.00

wages - 16,200.00
4,050.00 per exemption 35,800.00
table. - 10,000.00
x 0.0110
283.80
5.46

withholding tax on
regular pay

North Dakota

Supplemental Wages
State tax on
rate of 1.84%. x 0.0184
supplemental wages
92.00
for the pay period
7 Round the withheld amount to the nearest Rounded state tax 92.00
dollar. on supplemental
pay for the pay
period
Total state tax for
wages. + 92.00
the pay period
97.00

North Dakota

North Dakota Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
pay periods. x 52
312,000.00

wages - 16,200.00
4,050.00 per exemption 295,800.00
table. - 242,000.00
x 0.0264
1,420.32
+ 4,393.80
5,814.12
pay periods. / 52
111.81
period - 5.00
106.81
for the pay period

North Dakota

North Dakota State Withholding Tax Supplemental Wages Only

92.00
for the pay period

North Dakota

North Dakota Withholding Tax Regular Wages Only

+ 500.00
950.00
Annual gross wages
49,400.00

wages - 16,200.00
4,050.00 per exemption 33,200.00
table. - 10,000.00
x 0.0110
255.20
5 Divide the annual state tax by the annual number of Total amount of 255.20
pays within the pay
period
rounded state tax
within the pay
period

tax for the - 0.00
additional pay 5.00
within the pay
period

North Dakota
Single
Tax is
Amount +%
1 Not over 4,300.00 0.00%
2 41,000.00 1.10% 4,300.00
3 84,000.00 403.70 2.04% 41,000.00
4 194,000.00 1,280.90 2.27% 84,000.00
5 416,000.00 3,777.90 2.64% 194,000.00
6 Over 416,000.00 9,638.70 2.90% 416,000.00
Married
Tax is
Amount +%
1 Not over 10,000.00 0.00%
2 72,000.00 1.10% 10,000.00
3 136,000.00 682.00 2.04% 72,000.00
4 242,000.00 1,987.60 2.27% 136,000.00
5 423,000.00 4,393.80 2.64% 242,000.00
6 Over 423,000.00 9,172.20 2.90% 423,000.00

North Dakota
North Dakota State Unemployment Insurance (SUI) Summary

Wage Base 35,100.00

0.49% 11.43%
balance balance
employers employers
Rates
2.34% (11.43% for

New employer
rate
employers)

• Self Adjust
Calculation Methods

North Dakota
Pre-Tax deductions
September 2016 • North Dakota-14

North Dakota
1
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
3rd Party LTD 125 Plan Taxable ER LTD 125 Plan Exempt


North Dakota
North Dakota State Disability Insurance (SDI) Summary
Wage Base N/A

North Dakota
North Dakota Local Withholding Tax Summary

Ohio
Table of Contents

6
Calculation Example
7
Example
8
Example
10
to-Date Wages
School District Tax Summary 20
School District Withholding Tax Annualized Method Calculation Example 22
School District Withholding Tax Flat Rate Alternative Method Calculation Example 23
Ohio Local Withholding Tax Rates Tables 24
Local Withholding Tax Reciprocation Example (RITA Local) 153
Local Withholding Tax Reciprocation Example (Non-RITA Local) 154
July 2017 • Ohio-1

Ohio
Ohio State Withholding Tax Summary

Supplemental Only
Ohio does not require withholding from Ohio residents working in other states
that collect withholding tax. Ohio withholding is required from non-residents
working in Ohio who reside in states other than Indiana, Kentucky, Michigan,
Pennsylvania, and West Virginia.
The following table lists the reciprocity agreements in effect:
Residents of… Who Work In… Are Subject to This Tax Treatment:
Indiana,
Kentucky,
Reciprocity
Michigan, Ohio Exempt from Ohio withholding
Pennsylvania,
West Virginia1
Indiana, Kentucky,
Exempt from withholding of Indiana,
Michigan,
Ohio Kentucky, Michigan, Pennsylvania, West
Pennsylvania,
Virginia
West Virginia
Jurisdiction Interaction nonresidents. Always accumulate wages.
Personal Exemption per exemption 650.00
1. Residents of these states must furnish employer with Form IT-4 NR Statement of Residency.
October 2014 • Ohio-2

Ohio
Pre-Tax deductions
September 2016 • Ohio-3

Ohio
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Ohio-4

Ohio

Ohio State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00
2 Subtract the personal exemption. Annual taxable 52,000.00

wages - 2,600.00
650.00 per allowance 49,400.00
table and multiplying the result by: - 40,000.00
Rate Table: Line 6 1.112 9,400.00
x 0.035
329.00
+ 900.00
1,229.00
x 1.112
1,366.65
26.28
August 2015 • Ohio-5

Ohio

Ohio State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

wages - 2,600.00
650.00 per allowance 309,400.00
Rate Table: Line 8 1.112 209,400.00
x 0.05
10,470.00
+ 3,100.00
13,570.00
x 1.112
15,089.84
5 Divide the annual state tax by the annual number State withholding 15,089.84
of pay periods. tax per pay period / 52
290.19

Ohio

Ohio State Withholding Tax Regular and Supplemental Wages

Regular Wages
Annual gross wages
52,000.00

wages - 2,600.00
650.00 per exemption 49,400.00
All Filers: Line 6 1.112 9,400.00
x 0.035
329.00
+ 900.00
1,229.00
x 1.112
1,366.65
period 26.28
Supplemental Wages
State tax on
rate of 3.5%. x 0.035
supplemental wages
175.00
for the pay period
201.28

Ohio

Ohio Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
x 52
312,000.00

wages - 2,600.00
650.00 per exemption 309,400.00
4 Compute the annual state tax using the tax rate table Annual state tax 309,400.00
and multiplying the result by: - 100,000.00
Rate table: Line 8 1.112 209,400.00
x 0.05
10,470.00
+ 3,100.00
13,570.00
x 1.112
15,089.84
pay periods. / 52
290.19
period - 26.28
263.91

Ohio

Ohio State Withholding Tax Supplemental Wages Only

175.00

Ohio

Ohio State Withholding Tax Regular Wages Only

+ 500.00
950.00
Annual gross wages
49,400.00

wages - 2,600.00
Rate table: Line 6 1.112 6,800.00
x 0.0350
238.00
+ 900.00
1,138.00
x 1.112
1,265.46
pays within the pay
period

tax for the - 6.93
within the pay
period

Ohio
All Filers
Tax is
Amount +%
1 Not over 5,000.00 0.50%
2 10,000.00 25.00 1.00% 5,000.00
3 15,000.00 75.00 2.00% 10,000.00
4 20,000.00 175.00 2.50% 15,000.00
5 40,000.00 300.00 3.00% 20,000.00
6 80,000.00 900.00 3.50% 40,000.00
7 100,000.00 2,300.00 4.00% 80,000.00
8 Over 100,000.00 3,100.00 5.00% 100,000.00

Ohio
Ohio State Unemployment Insurance (SUI) Summary

Wage Base 9,000.00

0.30% 8.80%
balance balance
employers employers
Rates
2.7% (6.2% for

New employer
rate
employers)

• Self Adjust
Regular Only • Quarterly Self Adjust
• Self Adjust
Calculation Methods
Regular and Supplemental • Quarterly Self Adjust
• Self Adjust
Supplemental Only • Quarterly Self Adjust

Ohio
Pre-Tax deductions

Ohio
Adoption Assistance Taxable
Adult Child Health Coverage Exempt
Domestic Partner Benefit Qualified Moving Expense
Exempt Exempt
(Dependent) Reimbursements
Taxable 409A Distribution Taxable
Dependent)
Educational Assistance (Job-Related) Taxable Qualified Parking Exempt1

Taxable
Related)
Contract)
Exempt Stock Options2 Taxable
Contribution
Sick pay

April 2016 • Ohio-14

Ohio
Ohio State Disability Insurance (SDI) Summary
Wage Base N/A

Ohio
Ohio Local Withholding Tax Summary

Calculation methods
Ohio requires withholding of all applicable taxes for Ohio residents and non-
residents working in Ohio, subject to the conditions detailed herein.
The following conditions are applicable to wage taxes for Ohio residents who live
and work in different Ohio municipalities:
• Withhold tax for city employment, and
• Withhold tax for city of residence, reduced by the credit amount allowed by the
city of residence. The resident tax is reduced by either all or a portion of the work
tax, depending on a combination of the credit percentage and the credit limit
allowed by the resident municipality. These credit percentages can range from
0% (no credit) to 100% (full credit).
For Ohio residents who live and work in the same municipality, withhold tax for
that municipality.
The following conditions are applicable to wage taxes for Ohio residents who
work in other states:
Reciprocity
• Withhold applicable city and/or county tax at work location, and
• Withhold tax for city of residence, reduced by the credit amount allowed by the
city of residence. The resident tax is reduced by either all or a portion of the work
tax, depending on a combination of the credit percentage and credit limit allowed
by the resident municipality. These credit percentages can range from 0% (no
credit) to 100% (full credit). Some municipalities allow credit for county income
taxes as well as city taxes.
The following condition is applicable to wage taxes for Ohio nonresidents working
in Ohio:
• Withhold tax for the city of employment.
The following conditions are applicable to school district taxes:
• For Ohio residents, withhold school district tax applicable at the employee’s
residence location.
• School district tax is not withheld for Ohio nonresidents working in Ohio.
Credit the resident tax by the amount of work tax withheld. Accumulate wages
Jurisdiction Interaction only if resident tax is withheld.
May 2016 • Ohio-16

Ohio
Pre-Tax deductions

Ohio
Exempt
(Dependent)
Taxable Exempt
Educational Assistance (Job-Related) Exempt Qualified Parking Exempt2

Exempt1
Related)
Contract)
Exempt
5
Sick pay

2. Exempt up to a monthly limit of $255 5. Some local jurisdictions differ in taxability from what is
presented on this list. Refer to the Local Withholding Tax
3. This plan is referring to nonqualified stock options. Rate Table for details.

Ohio

1 Multiply gross wages per pay period by the tax rate for each Total local tax per 1,000.00
local tax for the applicable municipality and employee pay period x 0.01
resident status, using the tax rate table. 10.00

Ohio

School District Tax
Pre-Tax deductions
408K Deferral Exempt FSA Exempt
408K Catch Up 2 Over 50 Exempt HSA Sec. 125 Exempt
408P Deferral Exempt HSA Catch Up Sec. 125 Exempt
408P Catch Up 2 Over 50 Exempt Insurance Benefits Taxable
409A Deferral Exempt Qualified Parking Exempt
Roth 401K Taxable
457 Deferral Exempt

Ohio

School District Tax
1
Adoption Assistance Exempt
Adult Child Health Coverage Exempt
Exempt Exempt
Taxable 409A Distribution Exempt
Dependent)
Educational Assistance (Job-Related) Exempt Qualified Parking Exempt3

Exempt2 Reported Tips Taxable
Related)
Group Term Life in excess of $50,000 Subject
Taxable
Health Savings Acct - Employer Contract)
Exempt
Contribution Stock Options4 Taxable
Sick pay


Ohio
School District Withholding Tax


Annual gross wages
pay periods. x 52
52,000.00

wages - 2,600.00
3 Multiply annual taxable wages by the tax rate for Annual school 49,400.00
the employee’s school district of residence, using district tax x 0.005
the tax rate table. 247.00
4 Divide the annual school district tax by the annual School district tax 247.00
number of pay periods. per pay period / 52
4.75

Ohio

Flat Rate Alternative Method Calculation Example

Flat Rate Alternative Method Calculation Example
1 Multiply gross wages per pay period by the school district tax School district 1,000.00
rate. withholding tax per x 0.0075
pay period 7.50

Ohio
Ohio Local Withholding Tax Rates Tables
Click to go to Municipalities beginning with

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Municipalities beginning with A

Flat Rate
Taxes are calculated using the Flat Rate Alternative Method.
Alt Mthd
RITA City taxes are collected by the Regional Income Tax Agency.
Reciprocity The credit percentages and the credit limits allowed when calculating taxes on the wages
that are earned outside the resident municipality.
Ohio Local Withholding Tax Rate and Reciprocity Table
Jurisdiction Earned Inc Flat Reciprocity
Municipality SD Tax Rate
RITA Notes Credit Credit
Code SD Alt
School District Muni % Limit
Res Mthd
ER STD 125 and

Aberdeen 1.00% X Agent STD 125 100% 1.00%
Plans are taxable.
3rd Party STD 125

Ada 1.65% 100% 1.65%
Plans are taxable.
Ada Exempted Village S.D. 3301 1.50%
Adams Twp. (Darke Co.)
Bradford Exempted Villages S.D. 5502 1.75%
Greenville City S.D. 1904 0.50%
Versailles Exempted Village S.D. 1907 1.00%
Adams Twp. (Seneca Co.)
Bellevue City S.D. 3901 0.50%
Clyde-Green Springs Exempted
7201 1.00% X
Village S.D.
Old Fort Local S.D. 7405 1.00%
Seneca East Local S.D. 7406 1.00%
ER STD 125 and
Addyston 1.50% X Agent STD 125 100% 1.50%
Plans are taxable.
ER STD 125 and

Adelphi 1.00% X Agent STD 125
Plans are taxable.
Zane Trace Local S.D. 8705 0.75% X
May 2017 • Ohio-24

Ohio

Code SD Alt
Res Mthd
Associated with a
Joint Economic
Akron 2.25% 100% 2.25%
Development
District (JEDD).
3rd Party STD 125
Alger 1.00% 100% 1.00%
Plans are taxable.
Upper Scioto Valley Local S.D. 3306 0.50%
Allen Twp. (Darke Co.)
Ansonia Local S.D. 1901 1.75%
Fort Recovery Local S.D. 5406 1.50%
Mississinawa Valley Local S.D. 1905 1.75%
Allen Twp. (Hancock Co.)
North Baltimore Local S.D. 8705 1.25% X
Allen Twp. (Union Co.)
Fairbanks Local S.D. 8001 1.00%
Triad Local S.D. 1103 1.50%
ER LTD 125, Agent
STD 125, ER STD
Alliance (Mahoning Co.) 2.00% 125, and Agent LTD 100% 1.75%
125 Plans are
taxable.
ER LTD 125, Agent
STD 125, ER STD
Alliance (Stark Co.) 2.00% 125, and Agent LTD 100% 1.75%
125 Plans are
taxable.
ER STD 125 and
Amanda 1.00% X Agent STD 125
Plans are taxable.
Amanda Twp. (Allen Co.)
Spencerville Local S.D. 0209 1.00%
Amanda Twp. (Fairfield Co.)
Teays Valley Local S.D. 6503 1.50% X
May 2017 • Ohio-25

Ohio

Code SD Alt
Res Mthd
Amanda Twp. (Hancock Co.)
Riverdale Local S.D. 3305 1.00%
Vanlue Local S.D. 3208 1.00%
Associated with a
Joint Economic
Development
District (JEDD). ER
Amberley 2.00% 100% 2.00%
LTD 125, Agent STD
125, ER STD 125,
and Agent LTD 125
Plans are taxable.
Amboy Twp. (Fulton Co.)

Evergreen Local S.D. 2602 2.00%
ER STD 125, Agent
STD 125, ER LTD
Amherst 1.50% 125 and Agent LTD 100% 1.00%
125 Plans are
taxable.
Amherst Twp.
Oberlin City S.D. 4712 2.00%
ER STD 125 and
Amsterdam 1.00% X Agent STD 125 100% 1.00%
Plans are taxable.
ER STD 125 and
Andover 1.50% X Agent STD 125 100% 1.50%
Plans are taxable.
ER LTD 125, Agent
LTD 125, ER STD
Anna 1.75% 125, and Agent STD 100% 1.75%
125 Plans are
taxable.
Anna Local S.D. 7501 1.50%
ER LTD 125, Agent
LTD 125, ER STD
Ansonia 1.00% 125, and Agent STD 100% 1.00%
125 Plans are
taxable.
May 2017 • Ohio-26

Ohio

Code SD Alt
Res Mthd
Antrim Twp. (Wyandot Co.)
Upper Sandusky Exempted Village
8803 1.25%
S.D.
ER STD 125 and
Antwerp 1.00% X Agent STD 125 50% 1.00%
Plans are taxable.
Antwerp Local S.D. 6301 1.50%
Apple Creek 1.00% 100% 1.00%
Arcadia
Arcadia Local S.D. 3201 1.00%
Arcanum 1.00%
Arcanum-Butler Local S.D. 1902 1.50%
ER LTD 125,
Agent LTD 125,
Archbold 1.50% ER STD 125, and 100% 1.50%
Agent STD 125
Plans are taxable.
ER LTD 125, Agent
LTD 125, ER STD
Arlington 1.00% 125, and Agent STD 100% 1.00%
125 Plans are
taxable.
Arlington Local S.D. 3202 1.25%
ER STD 125 and
Arlington Heights 2.10% X Agent STD 125 100% 2.10%
Plans are taxable.
Ashland 2.00% 100% 1.00%
ER STD 125 and
Ashley 1.00% X Agent STD 125
Plans are taxable.
Buckeye Valley Local S.D. 2102 1.00%
May 2017 • Ohio-27

Ohio

Code SD Alt
Res Mthd
Ashtabula 1.80% 50% 1.80%
ER STD 125 and
Ashville 1.00% X Agent STD 125
Plans are taxable.
Athens 1.85% 100% 1.25%
Athens City S. D. 0502 1.00% X
Athens Twp.
Athens City S.D. 0502 1.00% X
Attica
Auburn Twp. (Crawford Co.)
Buckeye Central Local S.D. 1701 1.50%
Plymouth-Shiloh Local S.D. 7007 1.00%
Willard City S.D. 3907 0.75% X
Auglaize Twp. (Allen Co.)
Waynesfield-Goshen Local S.D. 0606 1.00%
Auglaize Twp. (Paulding Co.)
Defiance City S.D. 2003 0.50%
Paulding Exempted Village S.D. 6302 1.00%
ER STD 125 and
Aurora 2.00% X Agent STD 125 100% 2.00%
Plans are taxable.
Austin Center JEDD 2.25%
ER STD 125 and
Avon City 1.75% X Agent STD 125 100% 1.50%
Plans are taxable.
ER STD 125 and
Avon Lake 1.50% X Agent STD 125 100% 1.50%
Plans are taxable.
Back to alpha list
May 2017 • Ohio-28

Ohio
Ohio Local Withholding Tax
Municipalities beginning with B
Flat Rate Alt Mthd Taxes are calculated using the Flat Rate Alternative Method.
Reciprocity The credit percentages and the credit limits allowed when calculating taxes on
the wages that are earned outside the resident municipality.
Code SD Alt
Res Mthd
Bainbridge-Solon JEDD 2.00% X
Bairdstown
Elmwood Local S.D. 8703 1.25%
Ballville Twp. (Sandusky Co.)
7201 1.00% X
Village S.D.
Fremont City S.D. 7202 1.25%
ER STD 125 and Agent
Baltic 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Baltimore 1.00% X STD 125 Plans are
taxable.
Liberty Union-Thurston Local S.D. 2306 1.75%
3rd Party STD 125

Barberton 2.25% 100% 2.25%
Plans are taxable.
Northwest Local S.D. 7612 1.00% X
Barnesville 1.00% 100% 1.00%
Bartlow Twp. (Henry Co.)
Patrick Henry Local S.D. 3504 1.75%
Batavia 1.00%
Batavia Twp.
Clermont-Northeastern Local S.D. 1303 1.00%
May 2017 • Ohio-29

Ohio

Code SD Alt
Res Mthd
Bath Twp. (Greene Co.)
Fairborn City S.D. 2903 0.50%
Bath-Akron-Fairlawn JEDD 2.25%
Baughman Twp (Wayne Co.)
Dalton Local S.D. 8502 0.75%
Bay Village 1.50% X STD 125 Plans are 100% 1.00%
taxable.
Beach City 1.00% 100% 0.50%
Associated with a Joint
Economic
Development District
Beachwood 2.00% X (JEDD). 100% 2.00%
STD 125 Plans are
taxable.
Beachwood East JEDD 2.00% X
Beachwood West JEDD 2.00% X
Beaver Twp. (Mahoning Co.)
Columbiana Exempted Village
1502 1.00%
S.D.
Beavercreek Twp. (Greene Co.)
Xenia City S.D. 2906 0.50%
Beaverdam 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Bluffton Exempted Village S.D. 0203 0.50%
Bedford 2.25% 100% 1.50%
Bedford Heights 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Bellaire 1.00% 100% 1.00%
Bellaire City S.D. 0702
Belle Center 1.00% X STD 125 Plans are 50% 1.00%
taxable.
May 2017 • Ohio-30

Ohio

Code SD Alt
Res Mthd
Bellefontaine 1.333% X STD 125 Plans are 50% 1.333%
taxable.
Bellevue (Huron Co.) 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Bellevue (Sandusky Co.) 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Bellville (Richland Co.) 1.00% 50% 0.50%
Clear Fork Valley Local S.D. 7001 1.00% X
Belmore
Leipsic Local S.D. 6905 0.75%
Belpre 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Bennington Twp (Licking Co.)
Centerburg Local S.D. 4201 0.75%
Bennington Twp (Morrow Co.)
Highland Local S.D. 5902 0.50%
Bentleyville 1.00% X STD 125 Plans are 25% 1.00%
taxable.
Benton Ridge
Liberty-Benton Local S.D. 3205 0.75%
Benton Twp. (Paulding Co.)
Wayne Trace Local S.D. 6303 1.25%
Berea 2.00% X STD 125 Plans are 100% 1.50%
taxable.
Berkey
Berkshire Twp (Delaware Co.)
Big Walnut Local S.D. 2101 0.75%
Berkshire Twp. JEDD 1.85%
May 2017 • Ohio-31

Ohio

Code SD Alt
Res Mthd
Berne Twp (Fairfield Co.)
Berne Union Local S.D. 2302 2.00% X
Fairfield Union Local S.D. 2304 2.00%
Lancaster City S.D. 2305 1.50% X
Bethel 0.50% X STD 125 Plans are
taxable.
Bethel Twp. (Miami Co.)
Bethel Local S.D. 5501 0.75% X
Miami East Local S.D. 5504 1.75% X
Bettsville 1.00% X STD 125 Plans are
taxable.
Beverly 1.00% 100% 1.00%
Bexley 2.50% X STD 125 Plans are 65% 2.50%
taxable.
Bexley City S.D. 2501 0.75%
Big Island Twp. (Marion Co.)
Elgin Local S.D. 5101 0.75% X
Big Spring Twp. (Seneca Co.)
Carey Exempted Village S.D. 8801 1.00%
Mohawk Local S.D. 8802 1.00%
New Riegel Local S.D. 7404 1.50%
Biglick Twp (Hancock Co.)
Black Creek Twp. (Mercer Co.)
Parkway Local S.D. 5405 1.00%
Blakeslee
Edon Northwest Local S.D. 8603 1.00% X
Blanchard Twp. (Hancock Co.)
Cory-Rawson Local S.D. 3203 1.75%
McComb Local S.D. 3206 1.50%
May 2017 • Ohio-32

Ohio

Code SD Alt
Res Mthd
Blanchard Twp. (Hardin Co.)
Hardin Northern Local S.D. 3302 1.75%
Blanchard Twp. (Putnam Co.)
Ottawa-Glandorf Local S.D. 6907 0.50%
Pandora-Gilboa Local S.D. 6909 1.75%
Blendon-Westerville JEDZ 2.00%
Bloom Twp (Fairfield Co.)
Bloom Carrol Local S.D. 2303 1.25%
Canal Winchester Local S.D. 2502 0.75%
Bloom Twp. (Seneca Co.)
Bloom Twp (Wood Co.)
Bloomdale 1.00% X STD 125 Plans are
taxable.
Bloomfield Twp. (Logan Co.)
Jackson Center Local S.D. 7506 1.50% X
Bloomingdale 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Bloominggrove Twp. (Richland
Co.)
Plymouth Shiloh Local S.D. 7007 1.00%
Shelby City S.D. 7008 1.00%
South Central Local S.D. 3905 1.25%
Bloomville
Buckeye Central S.D. 1701 1.50%
Blue Ash 1.25% STD 125 Plans are 100% 1.25%
taxable.
May 2017 • Ohio-33

Ohio

Code SD Alt
Res Mthd
Blue Creek Twp. (Paulding Co.)
Bluffton (Allen Co.) 1.25% 100% 1.25%
Bluffton (Hancock Co.) 1.25% 100% 1.25%
Bokescreek Twp. (Logan Co.)
Ridgemont Local S.D. 3304 1.75%
Bolivar 1.00% 100% 0.50%
Boston Heights 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Boston Twp. – Peninsula JEDD 2.00% X
ER LTD 125, Agent LTD
125, ER STD 125, and
Botkins 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
Botkins Local S.D. 7502 1.25% X
Bowerston 1.00% 100% 1.00%
Bowersville
Greeneview Local S.D. 2904 1.00%
Bowling Green 2.00% 50% 1.00%
Bowling Green City S.D. 8701 0.50%
Bowling Green Twp. (Marion Co.)

Bradford (Darke Co.) 1.00% 100% 1.00%
Bradford Exempted Village S.D. 5502 1.75%
Bradford (Miami Co.) 1.00% 100% 1.00%
3rd Party STD 125
Bradner 1.00%
Plans are taxable.
Lakota Local S.D. 7204 1.50%
May 2017 • Ohio-34

Ohio

Code SD Alt
Res Mthd
Brady Lake 1.00% 100% 1.00%
Brady Twp. (Williams Co.)
Millcreek West Unity Local S.D. 8604 1.00%
Stryker Local S.D. 8607 1.50%

3rd Party STD 125
Bratenahl 1.50% 50% 0.75%
Plans are taxable.
Brecksville 2.00% X STD 125 Plans are 87.5% 2.00%
taxable.
Bremen 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Brewster 1.50% 100% 1.50%
Brice 2.00% 100% 2.00%
Brighton Twp. (Lorain Co.)
Wellington Exempted Village S.D. 4715 1.00%
Brimfield-Kent JEDD 1.25%

Brimfield-Tallmadge JEDD 1.25% X
Broadview Heights 2.00% X STD 125 Plans are 75% 2.00%
taxable.
Bronson Twp. (Huron Co.)
Monroeville Local S.D. 3902 1.50% X
Norwalk City S.D. 3904 0.50%
Western Reserve Local S.D. 3906 1.25%
Brook Park 2.00% 100% 2.00%
Brooklyn 2.50% X STD 125 Plans are 100% 2.50%
taxable.
May 2017 • Ohio-35

Ohio

Code SD Alt
Res Mthd
Brooklyn Heights 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Brookville 2.00% 100% 1.00%
Agent STD 125 Plans
are taxable.
Broughton
Brown Twp. (Darke Co.)
Brown Twp. (Delaware Co.)
Brown Twp. (Knox Co.)
Danville Local S.D. 4202 1.50%
Loudonville-Perrysville Exempted
0303 1.25%
Village S.D.
Brown Twp. (Miami Co.)
Brown Twp. (Paulding Co.)
Brunswick 1.85% 100% 1.00%
Brushcreek Twp. (Highland Co.)
Hillsboro City S.D. 3604 1.00%

Bryan 1.80% 100% 1.80%
Bryan City S.D. 8601 1.00%
Buck Twp. (Hardin Co.)
Kenton City S.D. 3303 1.00%
Buckeye Lake (Fairfield Co.)
Walnut Township Local S.D. 2308 1.75% X
Buckland 1.00% X STD 125 Plans are 50% 1.00%
taxable.
Wapakoneta City S.D. 0605 0.75%
May 2017 • Ohio-36

Ohio

Code SD Alt
Res Mthd
Buckskin Twp. (Ross Co.)
Greenfield Exempted Village S.D. 3603 1.25% X
Bucyrus 2.00% 100% 2.00%

Colonel Crawford Local S.D. 1703 1.25%
Bucyrus Twp.
Burbank
Norwayne Local S.D. 8504 0.75% X
Burgoon
3rd Party STD 125
Burton 1.00% 50% 0.50%
Plans are taxable.
Berkshire Local S.D. 2801 1.00% X
Burton Twp.
Butler 1.00% 50% 1.00%
Butler Co. Annex 2.00% 100% 2.00%
Butler Twp. (Columbiana Co.)
United Local S.D. 1510 0.50%
Butler Twp. (Darke Co.)
Tri-Village Local S.D. 1906 1.50%
Butler Twp. (Mercer Co.)
Celina City S.D. 5401 0.75% X
Coldwater Exempted Village S.D. 5402 0.50%
Butler Twp. (Richland Co.)

Butler Twp. – Dayton JEDD 1.75%
Butler Twp. Miller Lane Business
1.00%
District JEDZ
Butler Twp. Miller Lane Hotel
1.00%
District JEDZ
Byesville 1.00% 100% 1.00%
Back to alpha list
May 2017 • Ohio-37

Ohio
Municipalities beginning with C
Code SD Alt
Res Mthd
Cadiz 1.00% 100% 1.00%
Caesars Creek Twp. (Greene Co.)

Wilmington City S.D. 1404 1.00%
Cairo 0.50% X STD 125 Plans are
taxable.
Cambridge 2.00% 100% 2.00%
Camden 1.00% X STD 125 Plans are
taxable.
Preble-Shawnee Local S.D. 6804 1.00%
Campbell 2.50% X STD 125 Plans are 100% 2.50%
taxable.
Canaan Twp. (Athens Co.)
Canaan Twp. (Madison Co.)
Jonathan Alder Local S.D. 4902 1.25% X
Canaan Twp. (Morrow Co.)
Mt. Gilead Exempted Village S.D. 5903 0.75%
Northmor Local S.D. 5904 1.00%
February 2017 • Ohio-38

Ohio

Code SD Alt
Res Mthd
Canaan Twp. (Wayne Co.)
Canal Fulton 1.50% 50% 0.75%
ER STD 125, 3rd Party
STD 125, and Agent
Canal Winchester (Fairfield Co.) 2.00% 100% 2.00%
STD 125 Plans are
exempt.
Bloom Carroll Local S.D. 2303 1.25%
Pickerington Local S.D. 2307 1.00%
STD 125, and Agent
Canal Winchester (Franklin Co.) 2.00% 100% 2.00%
STD 125 Plans are
exempt.
Canfield 1.00% 50% 0.50%
Canton 2.00% 100% 2.00%
Cardington 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Cardington-Lincoln Local S.D. 5901 0.75% X
Cardington Twp. (Morrow Co.)
Mount Gilead Exempted Village
5903 0.75%
S.D.
3rd Party STD 125
Carey 1.50% 100% 1.00%
Plans are taxable.
Carlisle (Montgomery Co.) 1.50% STD 125 Plans are 100% 1.50%
subject.
Carlisle Local S.D. 8301 1.00%
Carlisle (Warren Co.) 1.50% STD 125 Plans are 100% 1.50%
subject.
Carlisle Twp.

Ohio

Code SD Alt
Res Mthd
Carroll 0.75% X STD 125 Plans are 25% 0.75%
taxable.
Carrollton 1.00% 100% 1.00%
Carryall Twp. (Paulding Co.)
Cass Twp. (Hancock Co.)
Cass Twp. (Richland Co.)
Casstown
Castine
Catawba 1.00% X STD 125 Plans are
taxable.
Northeastern Local S.D. 1203 1.00% X
Cecil 1.00% X STD 125 Plans are 50% 1.00%
taxable.
Cedarville 1.25% X STD 125 Plans are 100% 1.25%
taxable.
Cedar Cliff Local S.D. 2902 1.25%
Cedarville Twp. (Greene Co.)
Southeastern Local S.D. 1205 1.00%

Ohio

Code SD Alt
Res Mthd
Celina 1.50% 100% 1.00%
Center Twp. (Columbiana Co.)
Center Twp. (Mercer Co.)
Center Twp. (Williams Co.)
Central Local S.D. 2002 0.75%
Edgerton Local S.D. 8602 1.00%
Center Twp. (Wood Co.)
Eastwood Local S.D. 8702 1.00% X
Centerburg (Knox Co.) 1.00% X STD 125 Plans are
taxable.
Centerville (Greene Co.) 2.25% 100% 2.25%
Agent STD 125 Plans
are taxable.
Centerville (Montgomery Co.) 2.25% 100% 2.25%
Agent STD 125 Plans
are taxable.
Cessna Twp. (Hardin Co.)
Chagrin Falls 1.85% X STD 125 Plans are 75% 1.85%
taxable.
Chardon 2.00% X STD 125 Plans are 50% 2.00%
taxable.

Ohio

Code SD Alt
Res Mthd
Chatfield
Chatfield Twp. (Crawford Co.)
Chatham Twp.
Cloverleaf Local S.D. 5204 1.25% X
Chester Twp. (Clinton Co.)
Chester Twp. (Morrow Co.)
Chester Twp. (Wayne Co.)
Northwestern Local S.D. 8505 1.25%
Chesterfield Twp.
Chesterville
Associated with a
Joint Economic
Cheviot 2.00% 100% 2.00%
Development
District (JEDD).
Chillicothe 2.00% 100% 1.00%
Union Scioto Local S.D. 7106 0.50%
Chippewa Lake
Chippewa Twp.
Chippewa Local S.D. 8501 1.00% X
Christ-Childrens Med Ctr JEDD 1.00% 1,000 maximum tax

Cincinnati 2.10% STD 125 Plans are 100% 2.10%
taxable.

Ohio

Code SD Alt
Res Mthd
Economic
Circleville 2.00% X 100% 2.00%
(JEDD). ER STD 125
Circleville City S.D. 6501 0.75% X
Logan Elm Local S.D. 6502 1.00% X
Circleville-Pickaway Twp. JEDD 2.00% X
Circleville Twp. (Pickaway Co.)
Claibourne Twp. (Union Co.)
North Union Local S.D. 8003 1.00%
Claridon Twp.
Berkshire Local S.D 2801 1.00% X
Clark Twp. (Clinton Co.)
Clarksfield Twp. (Huron Co.)
New London Local S.D. 3903 1.00%

Clarksville 1.00% X STD 125 Plans are
taxable.
Clay Center 1.50% 100% 1.50%
Clay Twp. (Auglaize Co.)
Clay Twp. (Knox Co.)
North Fork Local S.D. 4508 1.00% X
Clay Twp. (Montgomery Co)
Tri-County North Local S.D. 6806 1.00% X
Clay Twp. - Clayton JEDD 1.50%

Ohio

Code SD Alt
Res Mthd
Economic
Clayton 1.50% 50% 0.75%
(JEDD).
3rd Party STD 125
Plans are taxable.
Associated with a
Joint Economic
Development
Cleveland 2.50% 100% 2.50%
District (JEDD).
3rd Party STD 125
Plans are taxable.
Cleveland-Highland Hills JEDZ 2.50%
Cleveland Heights 2.25% X STD 125 Plans are 50% 1.00%
taxable.
Cleves
Southwest Local S.D. 3118 0.75% X
Clifton (Clark Co.)
Clifton (Greene Co.)
Clinton 1.00% X STD 125 Plans are
taxable.
Clinton-Grandview Heights JEDZ 2.50% X
Clinton Twp. (Fulton Co.)

Pettisville Local S.D. 2604 1.00%
Clinton Twp. (Seneca Co.)
Clinton Twp. (Wayne Co.)
Triway Local S.D. 8509 0.75% X
Cloverdale
Continental Local S.D. 6902 1.00%
Ottoville Local S.D. 6908 0.75%
Clyde 1.50% 100% 1.50%
Clyde-Green Springs S.D. 7201 1.00% X
Coal Grove 1.00% 100% 1.00%

Ohio

Code SD Alt
Res Mthd
Coldwater 1.00% 100% 1.00%
Colerain Twp. (Ross Co.)

Columbia Township JEDZ 1.00%
Columbiana (Columbiana Co.) 1.00% 50% 0.50%
1502 1.00%
S.D.
Crestview Local S.D. 1503 1.00%
Columbiana (Mahoning Co.)
1502 1.00%
S.D.
STD 125, and Agent
Columbus (Delaware Co.) 2.50% 100% 2.50%
STD 125 Plans are
exempt.
STD 125, and Agent
Columbus (Fairfield Co.) 2.50% 100% 2.50%
STD 125 Plans are
exempt.
STD 125, and Agent
Columbus (Franklin Co.) 2.50% 100% 2.50%
STD 125 Plans are
exempt.
Reynoldsburg City S.D. 2509 0.50%
Columbus Grove 1.25% 100% 1.00%
Columbus Grove Local S.D. 6901 1.00%
Commercial Point 0.75% X STD 125 Plans are
taxable.
Concord Twp. (Champaign Co.)
West Liberty-Salem Local S.D 1105 1.75%
Concord Twp. (Delaware Co.)

Ohio

Code SD Alt
Res Mthd
Concord Twp. (Highland Co.)
Concord Twp. (Miami Co.)
Newton Local S.D. 5506 1.75%
Troy City S.D. 5509 1.50% X
Conesville 1.00% X STD 125 Plans are
taxable.
Congress
Congress Twp. (Morrow Co.)
5903 0.75%
S.D.
Congress Twp. (Wayne Co.)
Conneaut 1.65% 100% 1.65%
Continental (Putnam Co.) 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Convoy 1.00% 100% 1.00%
Copley-Akron JEDD 2.25%
Corwin 0.50% X STD 125 Plans are 100% 0.50%
taxable.
Coshocton 2.00% 50% 2.00%
Coventry-Akron JEDD 2.25%
Covington 1.50% 100% 1.50%
Covington Exempted Village S.D. 5503 2.00%
Cranberry Twp. (Crawford Co.)

Crane Twp. (Paulding Co.)

Ohio

Code SD Alt
Res Mthd
Crane Twp. (Wyandot Co.)
Upper Sandusky Exempted
8803 1.25%
Village S.D.
Crawford Twp. (Wyandot Co.)
8803 1.25%
Village S.D.
Crestline (Crawford Co.) 2.00% 100% 1.50%
Crestline Exempted Village S.D. 1704 0.25% X
Crestline (Richland Co.) 2.00% 100% 1.50%
Creston (Medina Co.) 1.00% 50% 1.00%
Creston (Wayne Co.) 1.00% 50% 1.00%
Cridersville 1.00% 25% 0.25%
Crooksville 1.50% 100% 1.50%
Crosby Twp. (Hamilton Co.)
Custar
Economic
Cuyahoga Falls 2.00% (JEDD). 100% 2.00%
STD 125 Plans are
taxable.
Cuyahoga Falls Boston Twp. JEDD 2.00%

Cuyahoga Heights 2.50% X STD 125 Plans are 100% 2.50%
taxable.

Ohio

Code SD Alt
Res Mthd
Cygnet 1.00%
Cynthian Twp. (Shelby Co.)
Fort Loramie Local S.D. 7504 1.50%
Hardin-Houston Local S.D. 7505 0.75%
Russia Local S.D. 7507 0.75%
Back to alpha list

Ohio
Municipalities beginning with D
Code SD Alt
Res Mthd
Dallas Twp.
Dalton 1.00% 100% 1.00%
Damascus Twp. (Henry Co.)
Otsego Local S.D. 8707 1.00%
Danville 1.50% X STD 125 Plans are
taxable.
Darby Twp. (Madison Co.)
Darby Twp. (Union Co.)
Darbyville 1.00% X STD 125 Plans are
taxable.
Economic
(JEDD).
Dayton (Montgomery Co.) 2.50% 100% 2.50%
Agent STD 125 Plans
are taxable.
May 2017 • Ohio-49

Ohio

Code SD Alt
Res Mthd
De Graff 1.00% X STD 125 Plans are 50% 1.00%
taxable.
Riverside Local S.D. 4604 1.75%
Deer Creek Twp. (Madison Co.)
London City S.D. 4903 1.00%
Economic
(JEDD).
Deer Park 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
Deerfield Twp. (Ross Co.)
Union-Scioto Local S.D. 7106 0.50%
Defiance 1.80% 100% 1.80%
Ayersville Local S.D. 2001 1.00%
Defiance Twp. (Defiance Co.)
Economic
Delaware 1.85% 50% 0.925%
(JEDD).
Delaware Twp. (Defiance Co.)
Delaware Twp. (Delaware Co.)
Delaware Twp. (Hancock Co.)
Delphos (Allen Co.) 1.75% 75% 1.125%
Delphos (Van Wert Co.) 1.75% 75% 1.125%
Delta 1.50% 100% 1.00%
Dennison 2.00% X STD 125 Plans are 100% 2.00%
taxable.
May 2017 • Ohio-50

Ohio

Code SD Alt
Res Mthd
Deshler 1.00%
Dinsmore Twp. (Shelby Co.)
Dixon Twp. (Preble Co.)
Eaton City S.D. 6803 1.50%
Dodson Twp. (Highland Co.)
Dover 1.50% 100% 1.50%
Dover Twp. (Athens Co.)
Dover Twp. (Fulton Co.)
Dover Twp. (Union Co.)
Doylestown 2.00% 100% 2.00%
3rd Party STD 125
Dresden 1.00% 50% 0.50%
Plans are taxable.
Agent STD 125 Plan is
Dublin (Delaware Co.) 2.00% 100% 2.00%
taxable.
Dublin (Franklin Co.) 2.00% 100% 2.00%
taxable.
Dublin (Union Co.) 2.00% 100% 2.00%
taxable.
Dublin Twp. (Mercer Co.)
Duchouquet Twp.
Dudley Twp. (Hardin Co.)
Dunkirk 1.00% 50% 1.00%
May 2017 • Ohio-51

Ohio

Code SD Alt
Res Mthd
Dupont
Back to alpha list
May 2017 • Ohio-52

Ohio
Municipalities beginning with E
Code SD Alt
Res Mthd
Eagle Twp. (Hancock Co.)
East Canton 1.50% 100% 1.50%
East Cleveland 2.00% X STD 125 Plans are
taxable.
East Liverpool 1.50%
East Palestine 1.00% X STD 125 Plans are
taxable.
Eastlake 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Eaton 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Eaton Twp. JEDD 2.25% X
Eden Twp. (Licking Co.)
Eden Twp. (Seneca Co.)
Eden Twp. (Wyandot Co.)
8803 1.25%
Village S.D.

Ohio

Code SD Alt
Res Mthd
Edgerton 1.75% X STD 125 Plans are 100% 1.75%
taxable.
Edison 0.50% X STD 125 Plans are
taxable.
Edon 1.50% 100% 1.50%

Eldorado
National Trail Local S.D. 6802 1.75%
3rd Party STD 125
Elida 0.75%
Plans are taxable.
Elizabeth Twp. (Miami Co.)
Elkrun Twp. (Columbiana Co.)
Elmore 1.75%
ER LTD 125 and Agent

Elmwood Place 2.00% X LTD 125 Plans are 100% 2.00%
taxable.
Associated with a
Joint Economic
Development
Elyria 2.25% X District (JEDD). 100% 2.25%
STD 125 Plans are
taxable.
Elyria Township/City of Elyria
2.25% X
JEDD
Emerald Twp. (Paulding Co.)
Empire 1.00% X STD 125 Plans are 100% 1.00%
taxable.

Ohio

Code SD Alt
Res Mthd
Englewood 1.75% 100% 1.75%
Agent STD 125 Plans
are taxable.
Etna Twp. (Licking Co.)
Southwest Licking Local S.D. 4510 0.75%
Etna Township – Pataskala JEDZ-I 1.75%
Euclid 2.85% 100% 2.85%
Evendale 1.20% 100% 1.20%
Agent STD 125 Plans
are taxable.
Back to alpha list

Ohio
Municipalities beginning with F
Code SD Alt
Res Mthd
Fairborn 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Economic
(JEDD).
Fairfax 1.75% 100% 1.75%
Agent STD 125 Plans
are taxable.
Economic
Fairfield 1.50%
(JEDD).
Fairfield Twp. (Butler Co.)
Ross Local S.D. 0908 0.75% X
Fairfield Twp. (Columbiana Co.)

1502 1.00%
S.D.
Fairfield Twp. (Highland Co.)
Fairfield Twp. (Huron Co.)

Fairlawn 2.00% 100% 2.00%

Ohio

Code SD Alt
Res Mthd
Fairport Harbor 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Fairview Park 2.00% X STD 125 Plans are 75% 1.25%
taxable.
Farmer Twp.
Farmersville 1.00% 100% 0.50%
Agent STD 125 Plans
are taxable.
Valley View Local S.D. 5713 1.25%
Fayette 1.50% 100% 1.50%
Gorham-Fayette Local S.D. 2603 1.00%
Felicity 1.00% 100% 1.00%
Agent STD 125 Plans
are taxable.
Findlay 1.00%
Fitchville Twp. (Huron Co.)
Flatrock Twp. (Henry Co.)
Holgate Local S.D. 3501 1.50%
Fletcher
Florence Twp. (Erie Co.)
Florence Twp. (Williams Co.)
Forest 1.25%
Forest Park 1.50% 25% 1.50%
Agent STD 125 Plans
are taxable.

Ohio

Code SD Alt
Res Mthd
Fort Jennings 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Jennings Local S.D. 6903 0.75%
Fort Loramie 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
Fort Recovery 1.00% 100% 1.00%
Fostoria (Hancock Co.) 2.00% X STD 125 Plans are 50% 2.00%
taxable.
Fostoria (Seneca Co.) 2.00% X STD 125 Plans are 50% 2.00%
taxable.
Hopewell-Loudon Local S.D. 7403 0.50% X
Fostoria (Wood Co.) 2.00% X STD 125 Plans are 50% 2.00%
taxable.
Franklin 2.00% 100% 2.00%
Agent STD 125 Plans
are taxable.
Franklin Twp. (Columbiana Co.)

Franklin Twp. (Darke Co.)
Franklin Monroe Local S.D. 1903 0.75%
Franklin Twp (Fulton Co.)

Ohio

Code SD Alt
Res Mthd
Franklin Twp. (Licking Co.)
Licking Valley Local S.D. 4506 1.00%
Franklin Twp. (Mercer Co.)
New Bremen Local S.D. 0602 1.00%

Franklin Twp. (Morrow Co.)
5903 0.75%
S.D.
Franklin Twp. (Richland Co.)
Franklin Twp. (Shelby Co.)
Franklin Twp. (Warren Co.)
Franklin Twp. (Wayne Co.)
3rd Party STD 125
Frazeysburg 1.00% 100% 1.00%
Plans are taxable.
Fredericksburg 1.00% 100% 1.00%
Fredericktown 1.00% X STD 125 Plans are 50% 1.00%
taxable.
Freedom Twp. (Henry Co.)
Liberty Center Local S.D. 3502 1.75%
Freedom Twp. (Wood Co.)
Gibsonburg Exempted Village
7203 0.75% X
S.D.
Fremont 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Freeport 1.00% 100% 1.00%

Ohio

Code SD Alt
Res Mthd
Fulton
Fulton Twp. (Fulton Co.)
Swanton Local S.D. 2606 0.75%
Back to alpha list

Ohio
Municipalities beginning with G
Code SD Alt
Res Mthd
Gahanna 1.50% X STD 125 Plans are 83.33% 1.50%
taxable.
Galena 1.00% X STD 125 Plans are
taxable.
Galion (Crawford Co.) 2.00% X STD 125 Plans are 100% 1.00%
taxable.
Galion (Morrow Co.)
Gallipolis 1.00% 100% 1.00%
Gambier 1.50% 100% 1.50%
Gann
Garfield Heights 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Garrettsville 1.75% 50% 0.875%
Gasper Twp. (Preble Co.)
Preble Shawnee Local S.D. 6804 1.00%
Twin Valley Local S.D. 6805 1.50%
3rd Party STD 125
Gates Mills 1.00% 50% 0.50%
Plans are taxable.
March 2017 • Ohio-61

Ohio

Code SD Alt
Res Mthd
Economic
Geneva 1.50% 100% 1.00%
(JEDD).
Geneva/Harpersfield JEDD 1.50%
Geneva/Harpersfield JEDD II 1.50%
3rd Party STD 125
Geneva-on-the-Lake 1.50% 100% 1.00%
Plans are taxable.
Genoa 1.50% 50% 0.75%
Genoa Twp.
Georgetown 1.00% 100% 1.00%
Agent STD 125 Plans
are taxable.
German Twp. (Auglaize Co.)
German Twp. (Clark Co.)
Northwestern Local S.D. 1204 1.00% X
German Twp. (Fulton Co.)
German Twp (Montgomery Co.)
Preble-Shawnee Local S. D. 6804 1.00%
3rd Party STD 125

Germantown 1.25% 75% 0.938%
Plans are taxable.

Gettysburg 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Gibson Twp. (Mercer Co.)
Gibsonburg 1.00%
7203 0.75% X
S.D.
Gilboa

Ohio

Code SD Alt
Res Mthd
Gilead Twp. (Morrow Co.)
5903 0.75%
S.D.
Girard 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Glandorf 1.50% 100% 1.50%
Glenwillow 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Gloria Glens Park
Gnadenhutten 1.50% 100% 1.50%
Golf Manor 1.70% 100% 1.70%
Good Hope Twp. (Hocking Co.)
Gordon
Gorham Twp.
Goshen Twp. (Auglaize Co.)
Goshen Twp. (Champaign Co.)
Mechanicsburg Exempted Village
1102 1.50%
S.D.
Goshen Twp. (Clermont Co.)
Goshen Local S.D. 1305 1.00%
Goshen Twp. (Hardin Co.)
Grafton 1.50% X STD 125 Plans are 100% 1.50%
taxable.
3rd Party STD 125
Grand Rapids 1.00% 50% 0.50%
Plans are taxable.

Ohio

Code SD Alt
Res Mthd
Grand Rapids Twp. (Wood Co.)
3rd Party STD 125
Grand River 2.00% 100% 2.00%
Plans are taxable.
Grand Twp. (Marion Co.)
8803 1.25%
Village S.D.
Economic
Grandview Heights 2.50% X (JEDD). 100% 2.50%
STD 125 Plans are
taxable.
Granville 1.50% 50% 0.75%
Granville Twp. (Licking Co.)
Newark City S.D. 4507 1.00%
Granville Twp. (Mercer Co.)

Gratis 1.00% X STD 125 Plans are
taxable.
Gratis Twp. (Preble Co.)
Green 2.00% 100% 2.00%
Green Camp Twp. (Marion Co.)
Green Creek Twp. (Sandusky Co.)

7201 1.00% X
Village S.D.
Green Springs (Sandusky Co.) 1.00% 50% 0.50%

Ohio

Code SD Alt
Res Mthd
Green Springs (Seneca Co.) 1.00% 50% 0.50%
Green Twp. (Ashland Co.)
0303 1.25%
Village S.D.
Green Twp. (Clark Co.)
Green Twp. (Clinton Co.)
Green Twp. (Ross Co.)
Green Twp. (Shelby Co.)
Fairlawn Local S.D. 7503 0.75%
Greenfield 1.625% 100% 1.625%
Agent STD 125 Plans
are taxable.
Greenfield Twp. (Fairfield Co.)

Bloom-Carroll Local S.D. 2303 1.25%
Greenfield Twp. (Huron Co.)

Greenhills 1.50% X STD 125 Plans are 50% 1.00%
taxable.
Greensburg Twp. (Putnam Co.)
Continental S.D. 6902 1.00%
Kalida Local S.D. 6904 1.00%
Miller City-New Cleveland Local
6906 1.25%
S.D.

Ohio

Code SD Alt
Res Mthd
Greenville 1.50% 100% 1.50%
Greenville Twp. (Darke Co.)
Greenwich 1.00% 100% 1.00%
Greenwich Twp. (Huron Co.)
Groton Twp. (Erie Co.)
Associated with a
Joint Economic
Development
Grove City 2.00% X District (JEDD). 100% 2.00%
STD 125 Plans are
taxable.
Groveport 2.00% 100% 2.00%
Grover Hill
Guilford Twp. (Medina Co.)
Back to alpha list

Ohio
Municipalities beginning with H
Code SD Alt
Res Mthd
Hale Twp. (Hardin Co.)
Hamer Twp. (Highland Co.)
Economic
Hamilton 2.00% (JEDD). 100% 2.00%
STD 125 Plans are
taxable.
New Miami Local S.D. 0907 1.00%
Talawanda City S.D. 0909 1.00%
Hamilton Twp. (Warren Co.)
Hamilton-Indian Springs JEDD 2.00%
Hamilton-Indian Springs JEDD II 2.00%
Hamler 1.00%
Hanover 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Hanover Twp. (Ashland Co.)
0303 1.25%
Village S.D.
Hanover Twp. (Butler Co.)
January 2017 • Ohio-67

Ohio

Code SD Alt
Res Mthd
Hanover Twp. (Columbiana Co.)

Hanover Twp. (Licking Co.)
Hanoverton
Harding Twp. (Lucas Co.)
Harlan Twp. (Warren Co.)
Harlem Twp. (Delaware Co.)
Johnstown-Monroe Local S.D. 4503 1.00%
Harmony Twp. (Clark Co.)
Harmony Twp. (Morrow Co.)
5903 0.75%
S.D.
Harrisburg (Franklin Co.) 1.00%
Harrisburg (Pickaway Co.) 1.00%
Economic
Harrison 1.00% X (JEDD). 100% 1.00%
STD 125 Plans are
taxable.
Harrison Greene JEDD 1.00% 1,000 maximum tax
Harrison Twp. (Champaign Co.)
West Liberty-Salem Local S.D. 1105 1.75%

Harrison Twp. (Darke Co.)
Tri Village Local S.D. 1906 1.50%

Ohio

Code SD Alt
Res Mthd
Harrison Twp. (Hamilton Co.)
Harrison Twp. (Henry Co.)
Harrison Twp. (Licking Co.)
Harrison Twp. (Logan Co.)
Harrison Twp. (Paulding Co.)
Harrison Twp. (Pickaway Co.)
Harrison Twp. (Preble Co.)
Harrison Twp. (Ross Co.)
Harrison Twp. (Van Wert Co.)
Harrison Twp. JEDD 1.00%
Harrisville Twp. (Medina Co.)
Harrod 1.00% X STD 125 Plans are
taxable.
Harpster
8803 1.25%
Village S.D.
Hartford Twp. (Licking Co.)
Hartland Twp. (Huron Co.)
Hartville 1.00% 100% 1.00%

Ohio

Code SD Alt
Res Mthd
Haskins 1.00% X STD 125 Plans are 50% 1.00%
taxable.
Haviland
Hayesville
Hillsdale Local S.D. 0302 1.25% X
Heath 1.50% 100% 1.25%
Hebron 1.50% 100% 1.50%
Helena
7203 0.75% X
S.D.
Henry Twp. (Wood Co.)
Hicksville 1.00% 100% 1.00%
Hicksville Exempted Village S.D. 2004 0.75%
Hicksville Twp. (Defiance Co.)

Highland Heights 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Economic
Highland Hills 2.50% 100% 2.50%
(JEDD).
3rd Party STD 125
Plans are taxable.
Highland Hills Cleveland JEDZ 2.50%
Highland Twp.
Hilliar Twp. (Knox Co.)
Hilliard 2.00% X STD 125 Plans are 100% 2.00%
taxable.

Ohio

Code SD Alt
Res Mthd
Hillsboro 1.50% 100% 1.50%
Hiram 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Hocking Twp. (Fairfield Co.)
Holgate 1.00%
Associated with a
Joint Economic
Development
Holland 2.25% X 100% 2.25%
District (JEDD). ER STD
125 and Agent STD
125 Plans are taxable.
Holland-Springfield Twp. JEDZ 1.50% X

Hollansburg
Hopedale 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Hopewell Twp. (Licking Co.)
Hopewell Twp. (Mercer Co.)
Hopewell Twp. (Seneca Co.)
Howard Twp. (Knox Co.)
Hoytville

Ohio

Code SD Alt
Res Mthd
Hubbard 1.50% 100% 1.00%
Huber Heights (Greene Co.) 2.25% 100% 2.25%
Agent STD 125 Plans
are taxable.
Huber Heights (Miami Co.) 2.25% 100% 2.25%
Agent STD 125 Plans
are taxable.
Huber Heights (Montgomery Co.) 2.25% 100% 2.25%
Agent STD 125 Plans
are taxable.
Hudson 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Huntsburg Twp. (Geauga Co.)
3rd Party STD 125
Huntsville 1.00% 100% 1.00%
Plans are taxable.
Huron 1.00% X STD 125 Plans are
taxable.
Back to alpha list

Ohio
Municipalities beginning with I
Code SD Alt
Res Mthd
Independence 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Indian Hill 0.575% Resident Only tax
Ironton 1.00%
Israel Twp. (Preble Co.)
Ithaca
Back to alpha list

Ohio
Municipalities beginning with J
Code SD Alt
Res Mthd
Jackson Center 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Jackson Twp. (Ashland Co.)
Jackson Twp. (Auglaize Co.)
Minster Local S.D. 0601 1.00%
Jackson Twp. (Champaign Co.)
Jackson Twp (Clermont Co.)
Jackson Twp. (Crawford Co.)

Jackson Twp. (Darke Co.)
Jackson Twp. (Hancock Co.)
Jackson Twp. (Hardin Co.)
Jackson Twp. (Highland Co.)

Ohio

Code SD Alt
Res Mthd
Jackson Twp. (Montgomery Co.)
New Lebanon Local S.D. 5708 1.25%

Jackson Twp. (Paulding Co.)
Jackson Twp. (Perry Co.)
Jackson Twp. (Preble Co.)
Jackson Twp. (Putnam Co.)
Jackson Twp. (Richland Co.)
Jackson Twp. (Sandusky Co.)
7203 0.75% X
S.D.
Jackson Twp. (Seneca Co.)
Jackson Twp. (Shelby Co.)
Jackson Twp. (Union Co.)
Jackson Twp. (Wood Co.)
Jackson Twp. (Wyandot Co.)
8803 1.25%
Village S.D.

Ohio

Code SD Alt
Res Mthd
Jamestown 0.50% 100% 0.50%
Jefferson 1.50% 100% 1.50%
Jefferson Twp. (Clinton Co.)
Jefferson Twp. (Crawford Co.)
Jefferson Twp. (Fayette Co.)
Jefferson Twp. (Franklin Co.)
Jefferson Twp. (Greene Co.)
Jefferson Twp. (Knox Co.)
0303 1.25%
Village S.D.
Jefferson Twp. (Madison Co.)
Jefferson Local S.D. 4901 1.00% X
Jefferson Twp. (Mercer Co.)
Jefferson Twp. (Montgomery Co.)

Jefferson Twp. (Preble Co.)
Jefferson Twp. (Richland Co.)
Jefferson Twp. (Williams Co.)
Montpelier Exempted Village S.D. 8605 1.25% X

Ohio

Code SD Alt
Res Mthd
Jeffersonville 1.00% X STD 125 Plans are 50% 0.50%
taxable.
Jenera
Jennings Twp. (Putnam Co.)
Jennings Twp. (Van Wert Co.)
Jerome Twp. (Union Co.)
Jeromesville
Jerry City 1.00% X STD 125 Plans are
taxable.
Jersey Twp. (Licking Co.)
Johnstown Monroe Local S.D. 4503 1.00%
Jewett 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Johnstown 1.00% X STD 125 Plans are
taxable.
Back to alpha list

Ohio
Municipalities beginning with K
Code SD Alt
Res Mthd
Kalida 1.00% 100% 1.00%
Economic
Kent 2.25% X (JEDD). 100% 2.25%
STD 125 Plans are
taxable.
Kent-Franklin JEDD 2.00%
Kenton 1.50%
Kettering (Greene Co.) 2.25% 100% 2.25%
Agent STD 125 Plans
are taxable.
Kettering (Montgomery Co.) 2.25% 100% 2.25%
Agent STD 125 Plans
are taxable.
Kettlersville
Killbuck 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Kingston
Kingston Twp.
May 2017 • Ohio-78

Ohio

Code SD Alt
Res Mthd
Kirby 1.00% 100% 1.00%
8803 1.25%
Village S.D.
Kirkersville 1.00% X STD 125 Plans are
taxable.
Kirtland 2.00% X STD 125 Plans are 100% 1.75%
taxable.
Knox Twp. (Holmes Co.)
0303 1.25%
Village S.D.
Back to alpha list
May 2017 • Ohio-79

Ohio
Municipalities beginning with L
Code SD Alt
Res Mthd
Lafayette Twp.
Lagrange 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Lake Twp. (Ashland Co.)
0303 1.25%
Village S.D.
Lakeline 1.00% X STD 125 Plans are
taxable.
Lakemore 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Lakeview 1.50% 100% 1.00%
Lakewood 1.50% 50% 1.00%
Lancaster 1.75% 100% 1.00%
Lanier Twp. (Preble Co.)
La Rue
Latty
May 2017 • Ohio-80

Ohio

Code SD Alt
Res Mthd
Latty Twp. (Paulding Co.)
Laura
Milton-Union Exempted Village
5505 1.25% X
S.D.
Laurel Twp. (Hocking Co.)
Laurelville
Lawrence Twp. (Stark Co.)
Lebanon 1.00% 100% 0.50%
Agent STD 125 Plans
are taxable.
Leesburg 1.00% 100% 1.00%

Leesburg Twp. (Union Co.)

Leetonia 1.50% X STD 125 Plans are 0.50% 100%
taxable.

Leipsic 1.50% STD 125 Plans are 100% 1.50%
taxable.
Lewisburg 1.75% 100% 1.75%
Lexington 1.00% 50% 0.50%
3rd Party STD 125
Liberty Center 1.00% 50% 0.50%
Plans are taxable.
Liberty Twp. (Clinton Co.)
Liberty Twp. (Crawford Co.)
May 2017 • Ohio-81

Ohio

Code SD Alt
Res Mthd
Liberty Twp. (Darke Co.)
Liberty Twp. (Delaware Co.)
Liberty Twp. (Fairfield Co.)
Bloom Carrol Local S.D. 2303 1.25%

Liberty Twp. (Hancock Co.)
Liberty Twp. (Hardin Co.)
Liberty Twp. (Henry Co.)
Liberty Twp. (Highland Co.)
Hillsboro Local S.D. 3604 1.00%
Liberty Twp. (Knox Co.)
Liberty Twp. (Licking Co.)
Liberty Twp. (Logan Co.)
Liberty Twp. (Mercer Co.)
Parkway local S.D. 5405 1.00%

Liberty Twp. (Putnam Co.)
6906 1.25%
S.D.
May 2017 • Ohio-82

Ohio

Code SD Alt
Res Mthd
Liberty Twp. (Seneca Co.)
Liberty Twp. (Union Co.)
Liberty Twp. (Van Wert Co.)
Van Wert City S.D. 8104 1.00%
Liberty Twp. (Wood Co.)
Liberty Twp.-Middletown-Mason
1.50%
JEDD
Licking Twp. (Muskingum Co.)
Lima 1.50% 100% 1.50%
Lincoln Heights 2.00% 100% 1.00%
Lincoln Twp. (Morrow Co.)
5903 0.75%
S.D.
Lindsey
3rd Party STD 125
Linndale 2.00% 100% 2.00%
Plans are taxable.
Lisbon 1.50% 100% 1.50%
Lithopolis (Fairfield Co.) 1.50% X STD 125 Plans are
taxable.

Lithopolis (Franklin Co.) 1.50% X
STD 125 are taxable.

Lockbourne 1.00% X STD 125 Plans are
taxable.
May 2017 • Ohio-83

Ohio

Code SD Alt
Res Mthd
Lockington
Lockland 2.10% X STD 125 Plans are 100% 2.10%
taxable.
Lodi
Logan 2.00% 100% 1.50%
Logan Twp. (Auglaize Co.)
London 1.50% 100% 0.50%
Lorain 2.50% 100% 2.50%
Loramie Twp. (Shelby Co.)
Lordstown 1.00% 100% 1.00%

Lostcreek Twp. (Miami Co.)
Loudon Twp. (Seneca Co.)
Loudonville (Ashland Co.) 1.75% 100% 1.75%
Loudonville-Perrysville Exm. Vill.
0303 1.25%
S.D.
Loudonville (Holmes Co.) 1.75% 100% 1.75%
0303 1.25%
S.D.
Louisville 2.00% 60% 2.00%
Loveland (Clermont Co.) 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Loveland (Hamilton Co.) 1.00% X STD 125 Plans are 100% 1.00%
taxable.
May 2017 • Ohio-84

Ohio

Code SD Alt
Res Mthd
Loveland (Warren Co.) 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Lowellville 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Luckey 1.00% 50% 0.50%
Ludlow Falls
5505 1.25% X
S.D.
Lyme Twp. (Huron Co.)
Lyndhurst 2.00% X STD 125 Plans are 50% 2.00%
taxable.
Lynn Twp. (Hardin Co.)
Lyons 1.00% X STD 125 Plans are
taxable.
Back to alpha list
May 2017 • Ohio-85

Ohio
Municipalities beginning with M
Code SD Alt
Res Mthd
Associated with a
Joint Economic
Development
Macedonia 2.25% X District (JEDD). 100% 2.00%
STD 125 Plans are
taxable.
Macedonia Northfield Center
2.25% X
JEDD
Mad River Twp. (Champaign Co.)

Mad River Twp. (Clark Co.)
Yellow Springs Exempted Village
2907 1.00%
S.D.
Economic
(JEDD).
Madeira 1.00% 100% 0.90%
Agent STD 125 Plans
are taxable.
Madison Twp. (Butler Co.)
Madison Local S.D. 0905 0.50%
Madison Twp. (Clark Co.)
Madison Twp. (Fairfield Co.)

Ohio

Code SD Alt
Res Mthd
Madison Twp. (Franklin Co.)
Madison Twp. (Hancock Co.)
Madison Twp. (Highland Co.)
Madison Twp. (Licking Co.)

Madison Twp. (Pickaway Co.)
Madison Twp. (Sandusky Co.)
7203 0.75% X
S.D.
Madison Village 1.00% X STD 125 Plans are
taxable.
Magnetic Springs
Maineville 1.00% X STD 125 Plans are 50% 1.00%
taxable.
Malinta 1.00% 100% 1.00%
Malta 1.00% 100% 1.00%
Malvern 1.00% 100% 1.00%
Manchester 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Mansfield 2.00% 100% 1.00%
Mantua 1.50% 33% 0.50%
Maple Heights 2.50% X STD 125 Plans are 100% 2.50%
taxable.
Marble Cliff 2.00% 100% 2.00%

Ohio

Code SD Alt
Res Mthd
Marengo 1.00% X STD 125 Plans are
taxable.
Mariemont 1.25% 100% 1.00%
Agent STD 125 Plans
are taxable.
Marietta 1.70% 100% 1.70%
Marion 2.00% 50% 2.00%
Marion Twp. (Hancock Co.)
Marion Twp. (Hardin Co.)
Marion Twp. (Henry Co.)
Marion Twp. (Hocking Co.)
Marion Twp. (Marion Co.)
Marion Twp. (Mercer Co.)
Mark Twp.
Marlboro Twp. (Delaware Co.)
Marseilles
8803 1.25%
Village S.D.
Marseilles Twp. (Wyandot Co.)
8803 1.25%
Village S.D.

Ohio

Code SD Alt
Res Mthd
Marshall Twp. (Highland Co.)
Marshallville 1.00% 50% 1.00%
Martins Ferry 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Martinsburg
Martinsville
Mary Ann Twp. (Licking Co.)
Marysville 1.50%
Mason 1.12% 100% 1.12%
Agent STD 125 Plans
are taxable.
Associated with a
Joint Economic
Massillon 2.00% 90% 2.00%
Development
District (JEDD).
Massillon JEDD 0.30%
Economic
Maumee 1.50% 100% 1.50%
(JEDD).
Mayfield Heights 1.00% X STD 125 Plans are 50% 1.00%
taxable.
Mayfield Village 2.00% X STD 125 Plans are 100% 2.00%
taxable.
McClure 1.00% X STD 125 Plans are
taxable.
McComb 1.00% 100% 1.00%

Ohio

Code SD Alt
Res Mthd
McConnelsville 1.00% 50% 0.50%
McDonald 2.00% X STD 125 Plans are 100% 2.00%
taxable.
McDonald Twp. (Hardin Co.)
McGuffey 1.00% 100% 1.00%
McKean Twp. (Licking Co.)
McLean Twp. (Shelby Co.)
Mechanicsburg 1.00% X STD 125 Plans are
taxable.
1102 1.50%
S.D.
Associated with a
Joint Economic
Medina 1.25% Development District 25% 0.1875%
(JEDD). 3rd Party STD
Medina-Montville Twp JEDD 1.25%
Melrose 1.00% X STD 125 Plans are
taxable.
Mendon
Mentor 2.00% X STD 125 Plans are 100% 2.00%
taxable.
3rd Party STD 125
Mentor-on-the-Lake 2.00% 100% 2.00%
Plans are taxable.
Mercy Hospitals West JEDD 2.00% 2,000 maximum tax

Ohio

Code SD Alt
Res Mthd
Metamora 1.00% X STD 125 Plans are 50% 1.00%
taxable.
Miami Twp. (Clermont Co.)
Clermont Northeastern Local S.D. 1303 1.00%
Miami Twp. (Greene Co.)
Yellow Spring Exempted Village
2907 1.00%
S.D.
Miami Twp. (Logan Co.)
Miami Twp. (Montgomery Co.)
Miami Twp. – Dayton JEDD 1.75%
Miami Twp. – Dayton Mall JEDD 2.25%

Economic
(JEDD).
Miamisburg 2.25% 100% 2.25%
Agent STD 125 Plans
are taxable.
Middle Point 1.50% X STD 125 Plans are 100% 1.00%
taxable.
Middleburg Heights 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Middlefield 1.00%
Middleport 1.00% X STD 125 Plans are 100% 1.00%
taxable.

Ohio

Code SD Alt
Res Mthd
Middleton Twp. (Wood Co.)
Perrysburg Exempted Village S.D. 8708 0.50%
Economic
(JEDD).
Middletown (Butler Co.) 1.75% 100% 1.75%
Agent STD 125 Plans
are taxable.
Middletown (Warren Co.) 1.75% 100% 1.75%
Agent STD 125 Plans
are taxable.
Midvale 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Mifflin 1.00% X STD 125 Plans are
taxable.
Mifflin Twp. (Ashland Co.)
Mifflin Twp. (Wyandot Co.)
8803 1.25%
Village S.D.
Milan (Erie Co.) 1.00% X STD 125 Plans are
taxable.
Milan (Huron Co.) 1.00% X STD 125 Plans are
taxable.

Ohio

Code SD Alt
Res Mthd
Economic
Milford (Clermont Co.) 1.00% X (JEDD).
STD 125 Plans are
taxable.
Milford (Hamilton Co.) 1.00% X STD 125 Plans are
taxable.
Milford Center 1.00% X STD 125 Plans are
taxable.
Milford Township (Butler Co.)
Milford Twp. (Defiance Co.)
Central Local S.D 2002 0.75%
Milford Twp. (Knox Co.)
Millbury 1.50% 100% 1.00%
Millcreek Twp. (Union Co.)
Mill Creek Twp. (Williams Co.)
Millcreek West Unity Local S.D. 8604

Miller City 1.00% X STD 125 Plans are 100% 1.00%
taxable.
6906 1.25%
S.D.
Miller Twp. (Knox Co.)
Millersburg 1.50%

Ohio

Code SD Alt
Res Mthd
Millersport 1.00% X STD 125 Plans are
taxable.
Milville
Milton Center
Milton Twp. (Wayne Co.)
Milton Twp. (Wood Co.)
Mineral City 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Minerva (Carroll Co.) 1.75% 100% 1.75%
Minerva (Columbiana Co.) 1.75% 100% 1.75%
Minerva (Stark Co.) 1.75% 100% 1.75%
Minerva Park 2.00% X STD 125 Plans are
taxable.
Mingo Junction 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Minster 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
Mississinawa Twp. (Darke Co.)
Mogadore (Portage Co.) 2.25% X STD 125 Plans are 100% 2.25%
taxable.

Ohio

Code SD Alt
Res Mthd
Mogadore (Summit Co.) 2.25% X STD 125 Plans are 100% 2.25%
taxable.
Mohican Twp. (Ashland Co.)
Monclova-Maumee-Toledo JEDZ 1.50%

Monroe (Butler Co.) 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
Monroe (Warren Co.) 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
Monroe Twp. (Allen Co.)
Monroe Twp. (Darke Co.)
Monroe Twp. (Henry Co.)
Monroe Twp. (Licking Co.)
Monroe Twp. (Logan Co.)
Monroe Twp. (Madison Co.)
Monroe Twp. (Miami Co.)
5505 1.25% X
S.D.

Ohio

Code SD Alt
Res Mthd
Monroe Twp. (Preble Co.)
Monroe Twp. (Putnam Co.)
Monroe Twp. (Richland Co.)
0303 1.25%
Village S.D.
Monroeville 1.00% 100% 1.00%
Agent STD 125 Plans
are taxable.
Monterey Twp. (Putnam Co.)
Montezuma
Montgomery 1.00% 100% 1.00%
Agent STD 125 Plans
are taxable.
Montgomery Twp. (Ashland Co.)

Montgomery Twp. (Marion Co.)
Montgomery Twp. (Wood Co.)
3rd Party STD 125
Montpelier 1.60% 100% 1.60%
Plans are taxable.
Montpelier Exempted Village S.D. 8605 1.25% X
Montville Twp. (Geauga Co.)


Ohio

Code SD Alt
Res Mthd
Moorefield Twp. (Clark Co.) 1.00%
Moraine 2.50% 100% 2.50%
Agent STD 125 Plans
are taxable.
Moreland Hills 1.00% X STD 125 Plans are
taxable.
Morgan Twp. (Butler Co.)
Morgan Twp. (Knox Co.)
Morral 1.00% X STD 125 Plans are
taxable.
Morrow 1.00% 50% 0.50%
Moulton Twp.
Mt. Blanchard
Mt. Cory 1.00%
Mt. Eaton 1.00% 100% 1.00%
Mt. Gilead 1.00% 50% 0.50%
Agent STD 125 Plans
are taxable.

Economic
Mt. Healthy 2.00% X (JEDD). 100% 1.60%
STD 125 Plans are
taxable.

Ohio

Code SD Alt
Res Mthd
Mt. Orab 1.00% 100% 1.00%
Agent STD 125 Plans
are taxable.
Mt. Sterling 1.00% X STD 125 Plans are
taxable.
Mt. Vernon 1.50% 100% 1.00%
Mt. Victory 1.00% X STD 125 Plans are
taxable.
3rd Party STD 125
Munroe Falls 2.00% 100% 2.00%
Plans are taxable.
Mutual
1102 1.50%
S.D.
Back to alpha list

Ohio
Municipalities beginning with N
Code SD Alt
Res Mthd
Napoleon 1.50% 100% 1.50%
Navarre 1.50% 100% 1.50%
Neave Twp. (Darke Co.)
Nelsonville 1.75% 100% 0.50%
New Albany (Franklin Co.) 2.00% X STD 125 Plans are 100% 2.00%
taxable.

New Albany (Licking Co.) 2.00% X STD 125 Plans are 100% 2.00%
taxable.

New Bavaria 1.00% X STD 125 Plans are
taxable.
New Bloomington 1.00% X STD 125 Plans are 50% 1.00%
taxable.
New Boston 2.50% 100% 2.50%
New Bremen 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
May 2017 • Ohio-99

Ohio

Code SD Alt
Res Mthd
3rd Party STD 125

New Carlisle 1.50%
Plans are taxable.
New Concord 1.50% 100% 1.50%

New Franklin 2.00% X STD 125 Plans are 100% 2.00%
taxable.
New Haven Twp.
New Jasper Twp. (Greene Co.)
New Knoxville 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
New Knoxville Local S.D. 0603 1.25%
New Lebanon 1.00%
Agent STD 125 Plans
are subject.
New Lexington 1.00%
New London 1.50% 100% 1.00%
New London Twp. (Huron Co.)
New Madison 1.00% 100% 1.00%
New Market Twp. (Highland Co.)
May 2017 • Ohio-100

Ohio

Code SD Alt
Res Mthd
New Miami 1.75% STD 125 Plans are 100% 1.75%
taxable.
New Middletown
Springfield Local S.D. 5010 1.00%
New Paris 1.00% 100% 0.50%
New Philadelphia 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
New Richmond 1.00% X STD 125 Plans are 50% 1.00%
taxable.
New Riegel 1.00% X STD 125 Plans are 50% 0.50%
taxable.
New Russia Twp.
New Washington 1.50% 100% 1.50%
New Waterford 1.00% X STD 125 Plans are 50% 1.00%
taxable.
New Weston
Newark 1.75% STD 125 Plans are 100% 1.00%
taxable.
Newark Twp.
May 2017 • Ohio-101

Ohio

Code SD Alt
Res Mthd
Newberry Twp. (Miami Co.)

Newburgh Heights 2.00% X STD 125 Plans are
taxable.
Newcomerstown 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Newton Falls 1.00% 100% 1.00%
Newton Twp. (Licking Co.)
Newton Twp. (Miami Co.)
5505 1.25% X
S.D.
Newtonsville 1.00% X STD 125 Plans are
taxable.
Clermont – Northeastern Local
1303 1.00%
S.D.
Newtown 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Ney 1.00% X STD 125 Plans are
taxable.
Niles 2.00% 100% 2.00%
3rd Party STD 125
North Baltimore 1.00%
Plans are taxable.
May 2017 • Ohio-102

Ohio

Code SD Alt
Res Mthd
North Bloomfield Township
ER LTD 125 and Agent

North Canton 1.50% X LTD 125 Plans are 100% 1.50%
taxable.

North College Hill 1.50%
Agent STD 125 Plans
are taxable.
North Fairfield
North Hampton
North Kingsville 1.30% 38% 1.30%
North Lewisburg 1.00% X STD 125 Plans are
taxable.
North Olmsted 2.00% X STD 125 Plans are 100% 2.00%
taxable.
3rd Party STD 125
North Perry 1.00% 100% 1.00%
Plans are taxable.
North Pickaway Co. JEDD 2.50%
3rd Party STD 125
North Randall 2.75% 100% 2.75%
Plans are taxable.
North Ridgeville 1.00% X STD 125 Plans are 10% 1.00%
taxable.
North Robinson 1.00% X STD 125 Plans are
taxable.
North Royalton 2.00% X STD 125 Plans are 100% 1.25%
taxable.
May 2017 • Ohio-103

Ohio

Code SD Alt
Res Mthd
North Star 0.50% 100% 0.50%

Northfield 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Northwood 1.50% STD 125 Plans are 100% 1.50%
taxable.
Northwood Local S.D. 8706 0.25% X
3rd Party STD 125
Norton (Summit Co.) 2.00% 100% 1.50%
Plans are taxable.
3rd Party STD 125
Norton (Wayne Co.) 2.00% 100% 1.50%
Plans are taxable.
Norwalk 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Norwalk Twp. (Huron Co.)
Norwich Twp. (Huron Co.)
Norwood 2.00% 100% 2.00%
Agent STD 125 Plans
are taxable.
Back to alpha list
May 2017 • Ohio-104

Ohio
Municipalities beginning with O
Code SD Alt
Res Mthd
Oak Harbor 1.00%
Oak Hill 0.50% X STD 125 Plans are
taxable.
Oakwood (Montgomery Co.) 2.50% 100% 2.50%
Agent STD 125 Plans
are taxable.
3rd Party STD 125
Oakwood (Paulding Co.) 1.00% 100% 1.00%
Plans are taxable.
Oakwood Village 2.50% X STD 125 Plans are 100% 2.50%
taxable.
STD 125 Plans are
Oberlin 2.50% X taxable. 100% 2.50%
Stock options are
exempt.
Economic
Obetz 2.50% 100% 2.50%
(JEDD).
Octa 1.00% 50% 1.00%
Ohio City 1.00%

Ohio

Code SD Alt
Res Mthd
Associated with a
Joint Economic
Development
Olmsted Falls 1.50% X District (JEDD). 50% 1.50%
STD 125 Plans are
taxable.
Olmsted JEDD 1.50% X
Ontario 1.50% 100% 1.00%
Orange-Chagrin-Highlands JEDD 2.00% X

Associated with a
Joint Economic
Development
Orange (Cuyahoga Co.) 2.00% X District (JEDD). 60% 1.50%
STD 125 Plans are
taxable.
Orange Twp. (Hancock Co.)
Oregon 2.25% 100% 2.25%
Orient
Orrville 1.00% 100% 1.00%
3rd Party STD 125
Orwell 1.00% 100% 1.00%
Plans are taxable.
Osgood 1.00% 100% 1.00%
Ostrander 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Ottawa 1.00% X STD 125 Plans are
taxable.
Ottawa Hills 1.50% 50% 0.75%

Ohio

Code SD Alt
Res Mthd
Ottawa Twp. (Putnam Co.)
6906 1.25%
S.D.
Ottoville 1.00% 100% 1.00%
Owensville 1.00% X STD 125 Plans are
taxable.
Clermont – Northeastern Local
1303 1.00%
S.D.
Oxford 2.00% X STD 125 Plans are 100% 2.00%
subject.
Oxford Twp. (Butler Co.)
Oxford Twp. (Delaware Co.)
Oxford Twp. (Erie Co.)
Back to alpha list

Ohio
Municipalities beginning with P
Code SD Alt
Res Mthd
Associated with a
Joint Economic
Development
Painesville 2.00% X District (JEDD). 100% 2.00%
STD 125 Plans are
taxable.
Painesville – Concord JEDD 1.75% X
Paint Twp. (Highland Co.)

Paint Twp. (Ross Co.)
Palestine
Palmer Twp. (Putnam Co.)
Miller City – New Cleveland Local
6906 1.25%
S.D.
Pandora 1.50% 100% 1.50%
Parma 2.50% 100% 2.00%
Parma Heights 3.00% 100% 2.00%

Ohio

Code SD Alt
Res Mthd
Economic
Pataskala 1.00% X (JEDD).
STD 125 Plans are
taxable.
Patterson 1.00% X STD 125 Plans are
taxable.
Patterson Twp. (Darke Co.)
3rd Party STD 125

Paulding 1.00%
Plans are taxable.
Paulding Twp. (Paulding Co.)
Payne
Pemberville 1.00%
Associated with a
Joint Economic
Development
Peninsula 2.00% X 100% 2.00%
District (JEDD). ER STD
125 and Agent STD

Pepper Pike 1.00% X STD 125 Plans are 50% 1.00%
taxable.

Ohio

Code SD Alt
Res Mthd
Economic
Perry 2.00% X (JEDD). 100% 2.00%
STD 125 Plans are
taxable.
Perry JEDD 1.00% X
Perry Twp. (Ashland Co.)
Perry Twp. (Brown Co.)
Perry Twp. (Fayette Co.)
Perry Twp. (Hocking Co.)

Perry Twp. (Licking Co.)
Perry Twp. (Montgomery Co.)
Perry Twp. (Morrow Co.)
Perry Twp. (Putnam Co.)
Perry Twp. (Richland Co.)
Perry Twp. (Shelby Co.)
Perry Twp. (Wood Co.)

Ohio

Code SD Alt
Res Mthd
Perrysburg 1.50% 50% 0.75%
Perrysburg Twp.
Perrysville 1.00% 50% 0.50%

0303 1.25%
S.D.
Peru Twp. (Huron Co.)
Peru Twp. (Morrow Co.)
Phillipsburg 1.50% STD 125 Plans are 100% 1.00%
taxable.
Pickaway Twp. (Pickaway Co.)
Pickerington (Fairfield Co.) 1.00% 50% 0.50%
Pickerington (Franklin Co.) 1.00% 50% 0.50%
Pike Twp. (Clark Co.)
Pike Twp. (Fulton Co.)
Pike Twp. (Knox Co.)
Pike Twp. (Madison Co.)
Piketon 1.00% X STD 125 Plans are
taxable.
Pioneer 1.00% 100% 1.00%
Piqua 2.00% 100% 2.00%
Piqua City S.D. 5507 1.25%

Ohio

Code SD Alt
Res Mthd
Pitsburg
Franklin-Monroe Local S.D. 1903 0.75%
Pitt Twp. (Wyandot Co.)
8803 1.25%
Village S.D.
Pittsfield Twp. (Lorain Co.)

Plain City (Madison Co.) 1.50% X STD 125 Plans are
taxable.
Plain City (Union Co.) 1.50% X STD 125 Plans are
taxable.
Plain Twp. (Wayne Co.)
Plain Twp. (Wood Co.)
Pleasant Hill (Miami Co.) 0.75% X STD 125 Plans are
taxable.
Pleasant Plain
Pleasant Twp. (Clark Co.)
Pleasant Twp. (Fairfield Co.)
Pleasant Twp. (Hancock Co.)


Ohio

Code SD Alt
Res Mthd
Pleasant Twp. (Hardin Co.)
Pleasant Twp. (Henry Co.)
Pleasant Twp. (Logan Co.)
Pleasant Twp. (Putnam Co.)
Pleasant Twp. (Seneca Co.)
7201 1.00% X
Village S.D.
Pleasant Twp. (Van Wert Co.)
Pleasantville 1.00% X STD 125 Plans are
taxable.
Plymouth (Huron Co.) 1.00%
Plymouth (Richland Co.) 1.00%
Plymouth Shiloh Local S. D. 7007 1.00%
Plymouth Twp. (Richland Co.)
Pomeroy 1.00% 100% 1.00%
Port Clinton 1.50% 100% 1.00%
Port Washington 1.50% 100% 1.50%
Port William

Ohio

Code SD Alt
Res Mthd
Portage 1.00% X STD 125 Plans are
taxable.
Portage Twp. (Hancock Co.)
Portage Twp. (Wood Co.)
Porter Twp. (Delaware Co.)
Portsmouth 2.50% STD 125 Plans are 100% 1.25%
taxable.
Potsdame
5505 1.25% X
S.D.
Powell 0.75% X STD 125 Plans are 100% 0.25%
taxable.
Powhatan Point 1.00% X STD 125 Plans are 100% 0.50%
taxable.
Prairie Twp. JEDD 2.50%
Prairie Twp. (Holmes Co.)
Prairie Twp.-Obetz JEDZ 2.50%
Prospect
Prospect Twp. (Marion Co.)

Ohio

Code SD Alt
Res Mthd
Providence Twp. (Lucas Co.)
Pulaski Twp. (Williams Co.)
Pusheta Twp. (Auglaize Co.)
Back to alpha list

Ohio
Municipalities beginning with Q
Code SD Alt
Res Mthd
Quincy 1.00% X STD 125 Plans are
taxable.
Riverside Local S.D 4604 1.75%
Back to alpha list

Ohio
Municipalities beginning with R
Code SD Alt
Res Mthd
Radnor Twp. (Delaware Co.)
Ravenna 2.50% X STD 125 Plans are 100% 2.50%
taxable.
Rawson

Reading 2.00% 100% 2.00%
Agent STD 125 Plans
are taxable.
Reading Twp. (Perry Co.)

Recovery Twp. (Mercer Co.)

Reed Twp. (Seneca Co.)
Reily Township
Associated with a
Joint Economic
Development
Reminderville 1.50% X District (JEDD).
STD 125 Plans are
taxable.

Ohio

Code SD Alt
Res Mthd
Reminderville/Twinsburg
1.50% X
Township JEDD
Republic
Reynoldsburg (Fairfield Co.) 2.50% X STD 125 Plans are 100% 2.50%
taxable.
Reynoldsburg (Franklin Co.) 2.50% X STD 125 Plans are 100% 2.50%
taxable.
Reynoldsburg (Licking Co.) 2.50% X STD 125 Plans are 100% 2.50%
taxable.
Rice Twp. (Sandusky Co.)
Richfield 2.00% 100% 2.00%
Richfield Twp. (Henry Co.)
Richfield Twp. (Lucas Co.)
Richland Twp. (Allen Co.)
Richland Twp. (Clinton Co.)
Richland Twp. (Darke Co.)
Richland Twp. (Defiance Co.)


Ohio

Code SD Alt
Res Mthd
Richland Twp. (Fairfield Co.)
Richland Twp. (Holmes Co.)
Richland Twp. (Logan Co.)
Richland Twp. (Marion Co.)
Richland Twp. (Wyandot Co.)
Richmond Heights 2.25% X STD 125 Plans are 100% 1.25%
taxable.
Richmond Twp. (Huron Co.)
Richwood 1.00% X STD 125 Plans are
taxable.
Ridge Twp. (Van Wert Co.)
Ridge Twp. (Wyandot Co.)
Ridgefield Twp. (Huron Co.)
Ridgeville Twp. (Henry Co.)
Ridgeway (Hardin Co.) 0.50% X STD 125 Plans are
taxable.

Ohio

Code SD Alt
Res Mthd
Ridgeway (Logan Co.) 0.50% X STD 125 Plans are
taxable.
Riley Twp. (Putnam Co.)
Riley Twp. (Sandusky Co.)
7201 1.00% X
Village S.D.
Rio Grande 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Ripley 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Ripley Twp. (Huron Co.)
Risingsun
Rittman (Medina Co.) 1.50% 100% 1.00%
Rittman (Wayne Co.) 1.50% 100% 1.00%
Riverside 1.50% X STD 125 Plans are 100% 0.75%
taxable.
Rochester

Rochester Twp. (Lorain Co.)
3rd Party STD 125

Rock Creek 1.00% 100% 1.00%
Plans are taxable.

Ohio

Code SD Alt
Res Mthd
Rockford 1.00% 50% 0.50%
Rocky River 2.00% X STD 125 Plans are 100% 1.50%
taxable.
Roseville 1.00% 100% 1.00%
Ross Twp. (Butler Co.)
Ross Twp. (Greene Co.)
Rossburg
Rossford 2.25% X STD 125 Plans are 100% 2.25%
taxable.
Roswell 1.00% 100% 1.00%

Roundhead Twp.
Upper Scioto Valley S.D. 3306 0.50%
Royalton Twp.
Ruggles Twp. (Ashland Co.)
Rush Twp. (Champaign Co.)
Rush Twp. - Uhrichsville JEDD 2.00% X
Rush Creek Twp.
Rushcreek Twp. (Logan Co.)
Rushville

Ohio

Code SD Alt
Res Mthd
3rd Party STD 125
Rushsylvania 1.00%
Plans are taxable.
3rd Party STD 125
Russells Point Village 1.00%
Plans are taxable.
Russia 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
Back to alpha list

Ohio
Municipalities beginning with S
Code SD Alt
Res Mthd
Sabina 1.50% X STD 125 Plans are 50% 1.50%
taxable.
Salem 1.25% 100% 1.25%
Salem Twp. (Auglaize Co.)
Salem Twp. (Champaign Co.)
Salem Twp. (Columbiana Co.)
Salem Twp. (Shelby Co.)
Salem Twp. (Wyandot Co.)
8803 1.25%
Village S.D.
Salineville (Columbiana Co.) 1.00% X STD 125 Plans are
taxable.
Salineville (Jefferson Co.) 1.00% X STD 125 Plans are
taxable.
Salt Creek Twp. (Hocking Co.)
Salt Creek Twp. (Pickaway Co.)
June 2017 • Ohio-123

Ohio

Code SD Alt
Res Mthd
Sandusky 1.25% X STD 125 Plans are
taxable.
Sandusky Twp. (Crawford Co.)
Sandusky Twp. (Richland Co.)
Sandusky Twp. (Sandusky Co.)
Sardinia 1.00% X STD 125 Plans are
taxable.
Scio 1.00% 100% 1.00%
Scioto Twp. (Delaware Co.)
Scioto Twp. (Pickaway Co.)
Scioto Twp. (Ross Co.)
Union-Scioto Local S.D. 7106 0.50%
Scioto Twp. JEDD 2.00% X
Scipio Twp. (Seneca Co.)
Scott (Paulding Co.)
Scott (Van Wert Co.)
Scott Twp. (Sandusky Co.)
7203 0.75% X
S.D.
Sebring 2.00% 100% 2.00%
Sebring Local S.D. 5008 1.00% X
Seneca Twp. (Seneca Co.)

Ohio

Code SD Alt
Res Mthd
Seven Hills 2.50% X STD 125 Plans are 100% 1.65%
taxable.
3rd Party STD 125
Seville 1.00%
Plans are taxable.
Shaker Heights 2.25% X STD 125 Plans are 50% 1.00%
taxable.
Sharon Twp. (Richland Co.)
Sharonville (Butler Co.) 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
Sharonville (Hamilton Co.) 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
Shawnee Hills 2.00% X STD 125 Plans are 100% 1.75%
taxable.
Sheffield 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Sheffield Lake 2.00% X STD 125 Plans are 50% 1.00%
taxable.
Shelby 1.50% 100% 0.67%
Sherman Twp. (Huron Co.)
Sherrodsville 1.00% 100% 1.00%

Ohio

Code SD Alt
Res Mthd
Sherwood 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Shiloh
Shreve 1.00% 100% 0.50%
Sidney 1.75% 100% 1.75%
Silver Creek Twp. (Greene Co.)
Silver Lake 2.00% X STD 125 Plans are 100% 2.00%
taxable.

Silverton 1.25% X STD 125 Plans are
taxable.
Smith Twp. (Mahoning Co.)
Sebring Local S.D. 5008 1.00% X
Smithfield 1.00% X STD 125 Plans are
taxable.
Smithville 1.50% 100% 1.50%
Economic
Solon 2.00% X (JEDD). 100% 2.00%
STD 125 Plans are
taxable.
Somerford Twp. (Madison Co.)
London City.S.D. 4903 1.00%
1102 1.50%
S.D.

Ohio

Code SD Alt
Res Mthd
Somers Twp. (Preble Co.)
Somerville
South Amherst 1.00% 50% 0.50%
South Bloomfield 1.00%
South Bloomfield Township
South Charleston 1.00% X STD 125 Plans are 100% 1.00%
taxable.
South Euclid 2.00% X STD 125 Plans are 75% 1.00%
taxable.

South Lebanon 1.00% 100% 0.50%
Agent STD 125 Plans
are taxable.
3rd Party STD 125
South Russell 1.25% 75% 0.75%
Plans are taxable.
South Solon 1.00% X STD 125 Plans are 100% 0.50%
taxable.
South Vienna 1.00% X STD 125 Plans are
taxable.
South Zanesville 1.50% 100% 1.50%
Sparta
Spencer Twp. (Allen Co.)
Spencer Twp. (Lucas Co.)

Ohio

Code SD Alt
Res Mthd
Spencerville 1.50% 100% 1.50%
Springboro (Montgomery Co.) 1.50% 100% 1.00%
Agent STD 125 Plans
are taxable.
Springboro (Warren Co.) 1.50% 100% 1.00%
Agent STD 125 Plans
are taxable.
Springcreek Twp. (Miami Co.)
Springdale 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
Associated with a
Joint Economic
Development
Springfield 2.40% District (JEDD). 50% 1.00%
STD 125 Plans are
taxable.
Springfield-Akron JEDD 2.25%
Springfield-Beckley JEDD 1.00%
Springfield Township JEDZ I 1.50% X
Springfield Twp. (Mahoning Co.)

1502 1.00%
S.D.
Springfield Local S.D. 5010 1.00%
Springfield Twp. (Ross Co.)
Springfield Twp. (Williams Co.)

Ohio

Code SD Alt
Res Mthd
Spring Valley
Spring Valley Twp. (Greene Co.)
St. Albans Twp. (Licking Co.)
St. Bernard 2.10% 100% 2.10%
Agent STD 125 Plans
are taxable.
St. Clair Twp. (Butler Co.)
St. Clairsville 0.75% X STD 125 Plans are 50% 0.75%
taxable.
St. Henry 1.00% 100% 1.00%
St. Joseph Twp. (Williams Co.)
St. Louisville 1.00% X STD 125 Plans are
taxable.
St. Marys 1.50% 100% 1.50%
St. Marys Twp. (Auglaize Co.)
St. Paris 1.00% X STD 125 Plans are
taxable.
Staunton Twp. (Miami Co.)
Steubenville 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Stokes Twp. (Logan Co.)

Ohio

Code SD Alt
Res Mthd
Stone Creek 1.00% 100% 1.00%
Stonelick Twp. (Clermont Co.)
Stow 2.00% 100% 2.00%

Strasburg 1.50% 100% 1.00%
Stratton 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Streetsboro 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Strongsville 2.00% X STD 125 Plans are 75% 2.00%
taxable.
Struthers 2.00% 100% 2.00%
Stryker 1.50% 100% 1.00%
Sugar Creek Twp. (Putnam Co.)
Sugar Creek Twp. (Wayne Co.)
Sugar Grove 0.75% X STD 125 Plans are 50% 0.75%
taxable.
Sugarcreek 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Sunbury 1.00% X STD 125 Plans are
taxable.

Ohio

Code SD Alt
Res Mthd
Superior Twp. (Williams Co.)
Montpelier Exempted Village
8605 1.25% X
S.D.
Swan Creek Twp. (Fulton Co.)
Swanton (Fulton Co.) 1.25% X STD 125 Plans are 50% 1.00%
taxable.
Swanton (Lucas Co.) 1.25% X STD 125 Plans are 50% 1.00%
taxable.
Swanton Twp. (Lucas Co.)
Sycamore 1.00% X STD 125 Plans are 50% 1.00%
taxable.
Sycamore Twp. (Wyandot Co.)
Sycamore Twp. Kenwood Central
0.75%
JEDZ
Sycamore Twp. Kenwood East
0.75%
JEDZ
Sycamore Twp. Kenwood NW
0.75%
JEDZ
Sycamore Twp. Kenwood SW
0.75%
JEDZ
Sylvania 1.50% 100% 1.50%
Sylvania Twp. (Lucas Co.)
Back to alpha list

Ohio
Municipalities beginning with T
Code SD Alt
Res Mthd
Economic
Tallmadge (Portage Co.) 2.00% X (JEDD). 100% 2.00%
STD 125 Plans are
taxable.
Tallmadge (Summit Co.) 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Tarlton
Taylor Creek Twp. (Hardin Co.)
Taylor Twp. (Union Co.)
Texas Twp. (Crawford Co.)
Thompson Twp. (Delaware Co.)
Thompson Twp. (Geauga Co.)
Thompson Twp. (Seneca Co.)
Thorn Twp. (Perry Co.)

Ohio

Code SD Alt
Res Mthd
Thurston 1.00% X STD 125 Plans are
taxable.
Tiffin 1.75% 100% 1.75%

3rd Party STD 125
Timberlake 1.00% 50% 0.50%
Plans are taxable.
Tipp City 1.50% STD 125 Plans are 100% 1.50%
subject.
Tiro 1.00% X STD 125 Plans are
taxable.
Tod Twp. (Crawford Co.)
8803 1.25%
Village S.D.
Economic
Toledo 2.25% 100% 2.25%
(JEDD).
Tontogany 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Toronto 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Townsend Twp. (Huron Co.)
Townsend Twp. (Sandusky Co.)
7201 1.00% X
Village S.D.

Ohio

Code SD Alt
Res Mthd
Tremont City 1.00% X STD 125 Plans are
taxable.
Trenton 1.50% STD 125 Plans are 100% 1.50%
taxable.
Madison Local S.D. 0905 0.50%
Trenton Twp. (Delaware Co.)
Trimble 1.00% X STD 125 Plans are
taxable.
Trotwood 2.25% 100% 2.25%
Agent STD 125 Plans
are taxable.
Troy 1.75% 100% 1.75%
Agent STD 125 Plans
are taxable.
Troy Twp. (Delaware Co.)
Troy Twp. (Geauga Co.)
Troy Twp. (Morrow Co.)
Troy Twp. (Wood Co.)
Troy Twp.- Toledo JEDD 2.25%
Trumbull Twp. (Ashtabula Co.)
Ledgemont Local S.D. 2805 1.00% X
Truro Twp. (Franklin Co.)
Tully Twp. (Marion Co.)

Ohio

Code SD Alt
Res Mthd
Tully Twp. (Van Wert Co.)
Turtle Creek Twp. (Shelby Co.)
Tuscarawas 1.00% 100% 1.00%
Twin Twp. (Darke Co.)
Twin Twp. (Preble Co.)
Twin Valley Community Local S.D. 6805 1.50%

Twinsburg 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Tymochtee Twp. (Wyandot Co.)
8803 1.25%
Village S.D.
Back to alpha list

Ohio
Municipalities beginning with U
Code SD Alt
Res Mthd
Associated with a
Joint Economic
Development
Uhrichsville 2.00% X District (JEDD). 100% 2.00%
STD 125 Plans are
taxable.
125, ER STD 125,
Union (Miami Co.) 1.00% Agent STD 125, and 100% 1.00%
3rd Party STD 125
Plans are taxable.
5505 1.25% X
S.D.
125, ER STD 125,
Union (Montgomery Co.) 1.00% Agent STD 125, and 100% 1.00%
3rd Party STD 125
Plans are taxable.
Union City 1.00%
Union Twp. (Auglaize Co.)
Union Twp. (Champaign Co.)
1102 1.50%
S.D.

Ohio

Code SD Alt
Res Mthd
Union Twp. (Clermont Co.)
Union Twp. (Clinton Co.)

Union Twp. (Hancock Co.)
Union Twp. (Highland Co.)
Union Twp. (Knox Co.)
Union Twp. (Licking Co.)
Union Twp. (Logan Co.)
Union Twp. (Madison Co.)
Union Twp. (Mercer Co.)
Union Twp. (Miami Co.)
5505 1.25% X
S.D.
Union Twp. (Putnam Co.)
Ottawa-Glandorf S.D. 6907 0.50%
Union Twp. (Ross Co.)
Union Scioto Local S.D. 7106 0.50%
Union Twp. (Union Co.)
Union Twp. (Van Wert Co.)
Union Twp.-Milford JEDD 1.00% X
Union Twp.-Milford JEDD II 1.00% X
Union Twp.-Milford JEDD III 1.00% X
Union Twp.-Milford JEDD IV 1.00% X

Ohio

Code SD Alt
Res Mthd
Unionville Center
Uniopolis
Unity Twp. (Columbiana Co.)
University Heights 2.50% X STD 125 Plans are 100% 1.00%
taxable.
Upper Arlington 2.50% X STD 125 Plans are 100% 2.50%
taxable.
Upper Sandusky 1.00%
8803 1.25%
Village S.D.
Urbana 1.40% 100% 1.00%
Urbana Twp. (Champaign Co.)
Urbancrest 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Utica (Knox Co.) 1.75% 100% 0.50%
Utica (Licking Co.) 1.75% 100% 0.50%
Back to alpha list

Ohio
Municipalities beginning with V
Code SD Alt
Res Mthd
Valley Hi 1.00% 100% 1.00%
Valley View 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Valleyview 1.00% X STD 125 Plans are
taxable.
Economic
(JEDD).
Vandalia 2.00% 100% 2.00%
Agent STD 125 Plans
are taxable.
Vanlue 1.00%
Van Buren Twp. (Darke Co.)
Van Buren Twp. (Hancock Co.)
Van Buren Twp. (Putnam Co.)

Ohio

Code SD Alt
Res Mthd
Van Buren Twp. (Shelby Co.)
Van Wert 1.72% 25% 1.72%
Venedocia
Venice Twp. (Seneca Co.)
Vermilion (Erie Co.) 1.50% X STD 125 Plans are 100% 0.50%
taxable.
Vermilion (Lorain Co.) 1.50% X STD 125 Plans are 100% 0.50%
taxable.
Vermillion Twp. (Ashland Co.)
Hillsdale Local S.D. 0302 1 .25% X
Verona
Vernon Twp. (Crawford Co.)
Versailles 1.50% 100% 1.50%

Violet Twp. (Fairfield Co.)
Bloom-Carroll Local S.D. 2303 1.25%

Back to alpha list

Ohio
Municipalities beginning with W
Code SD Alt
Res Mthd
Wabash Twp. (Darke Co.)

Wadsworth 1.40% X STD 125 Plans are 100% 1.00%
taxable.
Wakeman 1.00% X STD 125 Plans are
taxable.
Wakeman Twp. (Huron Co.)
Walbridge 1.50% 100% 1.00%
Waldo Twp. (Marion Co.)
Walnut Twp. (Fairfield Co.)

Walnut Twp. (Pickaway Co.)
Walton Hills 2.50% 100% 2.50%
Wapakoneta 1.00% 100% 1.00%
Wapokoneta City S.D. 0605 0.75%
Warren 2.50% 100% 2.50%

Ohio

Code SD Alt
Res Mthd
Economic
Warrensville Heights 2.60% 50% 1.30%
(JEDD).
3rd Party STD 125
Plans are taxable.
Warrensville Hts Clev JEDZ 2.60%
Washington Court House 1.95% STD 125 Plans are 50% 0.975%
taxable.
Washington Twp. (Auglaize Co.)

Washington Twp. (Clinton Co.)
Washington Twp. (Darke Co.)
Washington Twp. (Defiance Co.)
Washington Twp. (Franklin Co.)
Washington Twp. (Hancock Co.)

Washington Twp. (Hardin Co.)
Washington Twp. (Henry Co.)
Washington Twp. (Highland Co.)

Washington Twp. (Holmes Co.)
0303 1.25%
Village S.D.

Ohio

Code SD Alt
Res Mthd
Washington Twp. (Licking Co.)
Washington Twp. (Mercer Co.)

Washington Twp. (Miami Co.)

Washington Twp. (Morrow Co.)
Washington Twp. (Paulding Co.)

Washington Twp. (Pickaway Co.)

Washington Twp. (Preble Co.)
Washington Twp. (Richland Co.)
Washington Twp. (Sandusky Co.)

7203 0.75% X
S.D.
Washington Twp. (Shelby Co.)
Washington Twp. (Union Co.)
Washington Twp. (Wood Co.)
Ostego Local S.D. 8707 1.00%

Ohio

Code SD Alt
Res Mthd
Waterloo Twp.
Waterville 2.00% X STD 125 Plans are 100% 1.50%
taxable.
Wauseon 1.50% 100% 1.50%
Waverly 1.00% 100% 1.00%
Agent STD 125 Plans
are taxable.
Wayne 0.75%
Wayne Lakes
Wayne Twp. (Auglaize Co.)
Wayne Twp. (Butler Co.)
Wayne Twp. (Champaign Co.)
Wayne Twp. (Clermont Co.)
Wayne Twp. (Darke Co.)
Wayne Twp. (Pickaway Co.)

Wayne Twp. (Warren Co.)
Wayne Twp. (Wayne Co.)

Ohio

Code SD Alt
Res Mthd
3rd Party STD 125
Waynesfield 1.00% 100% 1.00%
Plans are taxable.
Waynesville 0.50% X STD 125 Plans are
taxable.
Webster Twp. (Wood Co.)
Wellington 1.00% X STD 125 Plans are
taxable.
Wellington Twp. (Lorain Co.)

Wellston 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Wellsville 1.00% X STD 125 Plans are
taxable.
West Alexandria 1.00% 100% 0.50%
Agent STD 125 Plans
are taxable.
West Carrollton 2.25% 100% 2.25%
Agent STD 125 Plans
are taxable.
West Chester JEDD 1.00%
West Elkton 1.00% X STD 125 Plans are 100% 1.00%
taxable.

Ohio

Code SD Alt
Res Mthd
West Jefferson 1.00%
Jefferson Local S.D. 4901 1.00% X
West Lafayette 1.50% 100% 1.50%
West Leipsic
3rd Party STD 125
West Liberty 1.00% 100% 0.50%
Plans are taxable.
West Manchester
West Mansfield 1.00% X STD 125 Plans are
taxable.
West Millgrove
ER STD 125, Agent STD
125, and 3rd Party
West Milton 1.50%
STD 125 Plans are
taxable.
5505 1.25%
S.D.
West Rushville
West Salem 1.00%
West Twp. (Columbiana Co.)
West Union 1.00% 100% 1.00%
West Unity 1.50% 100% 1.50%

Westerville (Delaware Co.) 2.00% STD 125 Plans are 100% 2.00%
taxable.

Ohio

Code SD Alt
Res Mthd
Economic
Westerville (Franklin Co.) 2.00% (JEDD). 100% 2.00%
STD 125 Plans are
taxable.
Westfield Center 1.00% 100% 1.00%
Westfield Twp. (Medina Co.)
Westfield Twp. (Morrow Co.)
Westlake 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Weston 1.00% X STD 125 Plans are
taxable.
Ostego Local S.D. 8707 1.00%
Weston Twp. (Wood Co.)
Wharton
Whetstone Twp.
Whitehall 2.50% 100% 2.50%
Whitehouse 1.50% 50% 0.75%
Whiteoak Twp. (Highland Co.)
Whitewater Twp.
Wickliffe 2.00% 100% 2.00%
Willard 1.375% STD 125 Plans are 100% 1.375%
taxable.

Ohio

Code SD Alt
Res Mthd
Williamsburg 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Willoughby 2.00% X STD 125 Plans are 100% 2.00%
taxable.
Willoughby Hills 2.00% X STD 125 Plans are 100% 1.50%
taxable.
Willowick 2.00% X STD 125 Plans are 88% 2.00%
taxable.
Willshire 1.00% X STD 125 Plans are
taxable.
Willshire Twp. (Van Wert Co.)
Wilmington 1.50% 100% 1.50%
Agent STD 125 Plans
are taxable.
Wilmot 1.50% 100% 1.50%
Wilson Twp. (Clinton Co.)
Windham 1.50% 100% 0.50%
Wintersville 1.00% X STD 125 Plans are 100% 1.00%
taxable.
Woodlawn 2.00% 100% 2.00%
Agent STD 125 Plans
are taxable.
Woodmere 2.50% X STD 125 Plans are 100% 2.50%
taxable.

Ohio

Code SD Alt
Res Mthd
Woodsfield 1.00% 100% 1.00%
Woodstock 1.00% X STD 125 Plans are
taxable.
Woodville Twp. (Sandusky Co.)
7203 0.75% X
S.D.
Wooster 1.50% 100% 1.50%
Wooster Twp. (Wayne Co.)
Worthington 2.50% X STD 125 Plans are 100% 2.50%
taxable.
Worthington Twp. (Richland Co.)

Wren
Wyoming 1.00%
Agent STD 125 Plans
are taxable.
Wyoming City S.D. 3122 1.25%
Back to alpha list

Ohio
Municipalities beginning with X
Code SD Alt
Res Mthd
Xenia 2.25% 100% 1.50%
Xenia Twp. (Greene Co.)
Yellow Springs Exempted Village
2907 1.00%
S.D.
Back to alpha list

Ohio
Municipalities beginning with Y
Code SD Alt
Res Mthd
Yellow Springs 1.50% X STD 125 Plans are 100% 1.50%
taxable.
Yellow Springs E.V.S.D. 2907 1.00%
York Twp. (Darke Co.)
York Twp. (Sandusky Co.)

7201 1.00% X
Village S.D.
York Twp. (Union Co.)
North Unon Local S.D. 8003 1.00%
Yorkshire

Economic
Youngstown (Mahoning Co.) 2.75% X (JEDD). 100% 2.75%
STD 125 Plans are
taxable.
Youngstown (Trumbull Co.) 2.75% X STD 125 Plans are 100% 2.75%
taxable.
Youngstown Girard JEDZ 2.75% X
Back to alpha list

Ohio
Municipalities beginning with Z
Code SD Alt
Res Mthd
Zane Twp. (Logan Co.)
Associated with
a Joint Economic
Zanesville 1.90% 100% 1.90%
Development
District (JEDD).
Zanesville JEDD 1.90%
Back to alpha list

Ohio

Reciprocation Example (RITA Local)
This calculation example is based on a work tax rate of 2%, a resident tax rate of 1.5%, a credit percentage of 50%,
and a credit limit of 1%.
Ohio Local Withholding Tax Reciprocation Example (RITA Local)
1 Multiply local taxable wages by the tax rate for the city work Total work tax per 1,000.00
location, using the tax rate table. pay period x 0.02
20.00
2 Multiply local taxable wages by the tax rate for the city Total resident tax 1,000.00
resident location, using the tax rate table. per pay period x 0.015
15.00
3 Compute the allowable credit by calculating the Allowable credit A)

following formulas: 20.00
a) Work tax multiplied by x 0.50
credit percentage, or 10.00
b) (Resident current gross) x
(credit percentage x credit B)
limit) 1,000.00
Note: Use the lesser x 0.005
amount of the two. 5.00
4 Subtract allowable credit amount from the resident Resident tax per pay 15.00
tax amount. period - 5.00
10.00

Ohio

Reciprocation Example (Non-RITA Local)
This calculation example is based on a work tax rate of 2%, a resident tax rate of 1.5%, a credit percentage of 50%,
and a credit limit of 1%.
Ohio Local Withholding Tax Reciprocation Example (Non-RITA Local)
1 Multiply local taxable wages by the tax rate for the city work Total work tax per 1,000.00
location, using the tax rate table. pay period x 0.02
20.00
2 Multiply local taxable wages by the tax rate for the city Total resident tax 1,000.00
resident location, using the tax rate table. per pay period x 0.015
15.00
3 Compute the allowable credit by calculating the Allowable credit A)

following formulas: 20.00
a) Work tax multiplied by x 0.50
credit percentage, or 10.00
b) (Resident current gross) x

B)
(Credit limit)
1,000.00
Note: Use the lesser x 0.010
amount of the two. 10.00
4 Subtract allowable credit amount from the resident Resident tax per pay 15.00
tax amount. period - 10.00
5.00

Oklahoma
Table of Contents

6
Calculation Example
7
Example
9
Example
11
to-Date Wages
October 2014 • Oklahoma-1

Oklahoma
Oklahoma State Withholding Tax Summary
Basis of tax Federal taxable income

Supplemental Only
Oklahoma allows a credit for taxes paid elsewhere. For Oklahoma residents
Reciprocity working in other states, withhold for Oklahoma the amount by which the
Oklahoma tax exceeds the tax of the state of employment.
• Single
• Married

Oklahoma
Pre-Tax deductions
September 2016 • Oklahoma-3

Oklahoma
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Oklahoma-4

Oklahoma

Oklahoma State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00

wages - 4,000.00
1,000.00 per exemption 48,000.00
table. - 24,900.00
x 0.0500
1,155.00
+ 255.00
1,410.00
27.12
5 Round the withholding tax to the nearest dollar. Rounded state 27.00
withholding tax for
the pay period
January 2017 • Oklahoma-5

Oklahoma

Oklahoma State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

wages - 4,000.00
1,000.00 per exemption 308,000.00
table. - 24,900.00
x 0.0500
14,155.00
+ 255.00
14,410.00
277.12
for the pay period

Oklahoma


Regular Wages
Annual gross wages
52,000.00

wages - 4,000.00
1,000.00 per exemption 48,000.00
table. - 24,900.00
x 0.0500
1,155.00
+ 255.00
1,410.00
27.12

withholding tax on
regular pay

Oklahoma

Supplemental Wages
State tax on
rate of 5%. x 0.0500
supplemental wages
250.00
for the pay period
7 Round the withheld amount to the nearest Rounded state tax 250.00
dollar. on supplemental
pay for the pay
period
277.00

Oklahoma

Oklahoma Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
pay periods. x 52
312,000.00

wages - 4,000.00
1,000.00 per exemption 308,000.00
table. - 24,900.00
x 0.0500
14,155.00
+ 255.00
14,410.00
pay periods. / 52
277.12
period - 27.00
250.12
for the pay period

Oklahoma

Oklahoma State Withholding Tax Supplemental Wages Only

rate of 5%. period x 5.00%
250.00

Oklahoma

Oklahoma Withholding Tax Regular Wages Only

+ 500.00
950.00
Annual gross wages
49,400.00

wages - 4,000.00
1,000.00 per exemption 45,400.00
table. - 24,900.00
x 0.0500
1,025.00
+ 255.00
1,280.00
pays within the pay
period
rounded state tax
within the pay
period

tax for the - 1.00
within the pay
period

Oklahoma
Single
Tax is
Amount +%
1 Not over 6,350.00 0.00%
2 7,350.00 0.50% 6,350.00
3 8,850.00 5.00 1.00% 7,350.00
4 10,100.00 20.00 2.00% 8,850.00
5 11,250.00 45.00 3.00% 10,100.00
6 13,550.00 79.50 4.00% 11,250.00
7 Over 13,550.00 171.50 5.00% 13,550.00
Married
Tax is
Amount +%
1 Not over 12,700.00 0.00%
2 14,700.00 0.50% 12,700.00
3 17,700.00 10.00 1.00% 14,700.00
4 20,200.00 40.00 2.00% 17,700.00
5 22,500.00 90.00 3.00% 20,200.00
6 24,900.00 159.00 4.00% 22,500.00
7 Over 24,900.00 255.00 5.00% 24,900.00

Oklahoma
Oklahoma State Unemployment Insurance (SUI) Summary

Wage Base 17,700.00

0.10% 5.50%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
December 2016 Oklahoma-13

Oklahoma
Pre-Tax deductions
September 2016 • Oklahoma-14

Oklahoma
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Oklahoma-15

Oklahoma
Oklahoma State Disability Insurance (SDI) Summary
Wage Base N/A

Oklahoma
Oklahoma Local Withholding Tax Summary

Oregon
Table of Contents

6
Calculation Example
8
Example
13
to-Date Wages
State Withholding Tax Phase Out Tables 15
State Workers’ Compensation Tax Summary 20
Employer Miscellaneous Tax Oregon Lane County Mass Transit District (LTD) Summary 22
Employer Miscellaneous Tax Oregon Tri-County Metropolitan Transportation District (Tri-Met)
23
Summary
Employer Miscellaneous Tax Employer City Tax Transit Districts Summary 24
Employer Miscellaneous Tax Transportation Districts Summary 25
October 2014 • Oregon-1

Oregon
Oregon State Withholding Tax Summary
Basis of tax Annual gross wages less annual federal withholding tax and exemptions

Supplemental Only
No reciprocity agreements are currently in effect. Oregon withholding is required
Reciprocity from Oregon residents regardless of the state of employment, and from non-
residents working in Oregon.
• Single
• Married
Single with less than 3 allowances 2,175.00
Standard Deductions Single with 3 or more allowances 4,350.00
Married
4,350.00
Withholding allowance Per allowance 197.00
January 2017 • Oregon-2

Oregon
Pre-Tax deductions
September 2016 • Oregon-3

Oregon
1
Exempt
(Dependent)
Exempt Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Oregon-4

Oregon

Oregon State Withholding Tax Regular Wages Only

gross wages x 52
52,000.00
2 Subtract the annual federal withholding tax (limit = $6,450).1 Annual 52,000.00
taxable - 3,140.00
Annual federal withholding tax (Source – Circular E): wages 48,860.00
a) 4 x 4,050.00 = 16,200.00
b) 52,000.00 - 16,200.00 = 35,800.00
c) [( 35,800.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 3,140.00

Married: taxable - 4,350.00
4,350.00 wages 44,510.00
Married: Line 3 state tax - 17,000.00
27,510.00
x 0.09
2,475.90
+ 1,054.00
3,529.90
5 Subtract the personal exemption credit.2 Annual 3,529.90

state tax - 788.00
6 Divide the annual tax by the annual number of pay periods. State tax for 2,741.90
the pay / 52
period 52.73
1. Annual federal withholding tax computed using the annualized method. Maximum federal withholding tax deduction declines
as wages increase. See the Oregon State Withholding Tax Federal Tax Phase Out Tables.
2. For Single filers with wages over $100,000 and Married filers with wages over $200,000: personal exemption credit = $0.

Oregon

Oregon State Withholding Tax Regular and Supplemental Wages

wages + 5,000.00
6,000.00

Annual
x 52
gross wages
312,000.00
3 Subtract the annual federal withholding tax (limit = $0).1 Annual 312,000.00
taxable - 0.00
a) 4 x 4,050.00 16,200.00
b) 312,000.00 - 16,200.00 295,800.00
c) [( 295,800.00 - 242,000.00 ) x 0.33 ]+ 52,222.50 = 69,976.50

4,350.00 wages 307,650.00
57,650.00
x 0.099
5,707.35
+ 22,024.00
27,731.35
6 Subtract the personal exemption credit.2 Net annual 27,731.35

state tax - 0.00

Oregon

7 Divide the net annual tax by the annual number of pay periods. State tax for 27,731.35
the pay / 52
period 533.30
1. Annual federal withholding tax computed using the concurrent aggregation method. Maximum federal withholding tax
deduction declines as wages increase. See the Oregon State Withholding Tax Federal Tax Phase Out Tables.

Oregon


Regular Wages
gross wages x 52
52,000.00
2 Subtract the annual federal withholding tax (limit = $6,450).1 Annual 52,000.00
taxable - 3,140.00
a) 4 x 4,050.00 = 16,200.00
b) 52,000.00 - 16,200.00 = 35,800.00
c) [( 35,800.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 3,140.00

4,350.00 wages 44,510.00
27,510.00
x 0.09
2,475.90
+ 1,054.00
3,529.90

state tax - 788.00
regular / 52
wages for 52.73
the pay
period

Oregon

Supplemental Wages
supp- x 0.09
lemental 450.00
wages for
the pay
period
tax for the + 450.00
pay period 502.73
1. Annual federal withholding tax computed using the annualized method. Maximum federal withholding tax deduction declines as
wages increase. See the Oregon State Withholding Tax Federal Tax Phase Out Tables.

Oregon

Oregon State Withholding Tax Supplemental Wages Only

wages + 5,000.00
6,000.00
Annual
x 52
gross wages
312,000.00
3 Subtract the annual federal withholding tax (limit = $0).1 Annual 312,000.00
taxable - 0.00
a) 4 x 4,050.00 = 16,200.00
b) 312,000.00 - 16,200.00 = 295,800.00
c) [( 295,800.00 - 242,000.00 ) x 0.33 ]+ 52,222.50 = 69,976.50

4,350.00 wages 307,650.00
57,650.00
x 0.099
5,707.35
+ 22,024.00
27,731.35
6 Subtract the personal exemption credit.2 Net annual 27,731.35

state tax - 0.00

Oregon

7 Divide the net annual state tax by the annual number of pay periods. 27,731.35
N/A
/ 52
533.30
the pay - 52.73
period 480.57
1. Annual federal withholding tax computed using the previous aggregation method. Maximum federal withholding tax deduction
declines as wages increase. See the Oregon State Withholding Tax Federal Tax Phase Out Tables.

Oregon


450.00

Oregon

Oregon Withholding Tax Regular Wages Only

wages + 500.00
950.00
2 Multiply gross wages per pay period by the annual number of pay 950.00
Annual
periods. x 52
gross wages
49,400.00
3 Subtract the annual federal withholding tax (limit = $6,450).1 49,400.00

Annual
Annual federal withholding tax (Source – Circular E): - 2,750.00
taxable
46,650.00
wages
a) 4 x 4,050.00 = 16,200.00
b) 49,400.00 - 16,200.00 = 33,200.00
c) [( 33,200.00 - 27,300.00 ) x 0.15 ]+ 1,865.00 = 2,750.00

4,350.00 wages 42,300.00
25,300.00
x 0.09
2,277.00
+ 1,251.00
3,528.00

state tax - 788.00

Oregon
Oregon Withholding Tax Regular Wages Only

7 Divide the annual tax by the annual number of pay periods. State 2,740.00
withholding / 52
tax per pay 52.69
period

the - 12.45
additional 40.24
pay within
the pay
period
1. Annual federal withholding tax computed using the annualized method. Maximum federal withholding tax deduction declines as
wages increase. See the Oregon State Withholding Tax Federal Tax Phase Out Tables.

Oregon
State Withholding Tax Phase Out Tables
Single Federal Tax Phase Out
Line If annual wages are Maximum Federal Tax Allowance
1 Not over 124,999.99 6,550.00

2 125,000.00 - 129,999.99 5,200.00
3 130,000.00 - 134,999.99 3,900.00
4 135,000.00 - 139,999.99 2,600.00
5 140,000.00 - 144,999.99 1,300.00
6 145,000.00 And over 0.00
Married Federal Tax Phase Out
Line If annual wages are Maximum Federal Tax Allowance
1 Not over 249,999.99 6,550.00

2 250,000.00 - 259,999.99 5,200.00
3 260,000.00 - 269,999.99 3,900.00
4 270,000.00 - 279,999.99 2,600.00
5 280,000.00 - 289,999.99 1,300.00
6 290,000.00 And over 0.00

Oregon
Single with less than 3 allowances

Annual wages up to $50,000
Tax is
Amount +%
1 Not over 3,400.00 197.00 5.00%
2 8,500.00 367.00 7.00% 3,400.00
3 Over 8,500.00 724.00 9.00% 8,500.00
Married, or single with 3 or more allowances

Annual wages up to $50,000
Tax is
Amount +%
1 Not over 6,800.00 197.00 5.00%
2 17,000.00 537.00 7.00% 6,800.00
3 Over 17,000.00 1,251.00 9.00% 17,000.00
Single with less than 3 allowances

Annual wages of $50,000 or higher
Tax is
Amount +%
1 At least 41,275.00 527.00 9.00% 8,500.00
2 125,000.00 11,012.00 9.90% 125,000.00
Married, or single with 3 or more allowances

Annual wages of $50,000 or higher
Tax is
Amount +%
1 At least 39,100.00 1,054.00 9.00% 17,000.00
2 250,000.00 22,024.00 9.90% 250,000.00

Oregon
Oregon State Unemployment Insurance (SUI) Summary

Wage Base 38,400.00

1.20% 5.40%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods

Oregon
Pre-Tax deductions

Oregon
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

April 2016 • Oregon-19

Oregon
State Workers’ Compensation Tax Summary
Oregon State Workers’ Compensation Tax Summary
Wage Base N/A
$0.014 per hour or

part of an hour $.014 per hour or part
worked per of an hour worked
employee Note: To calculate
Note: To calculate this tax, pass the
this tax, pass the enumerated type
enumerated type eVprtTaxIDWRKCOMP
eVprtTaxIDWRKCO EE in the parameter
MPER in the pTaxID.
parameter pTaxID.

Calculation Methods

Oregon
Oregon State Disability Insurance (SDI) Summary
Wage Base N/A

Oregon
Employer Miscellaneous Tax

Oregon Lane County Mass Transit District (LTD) Summary
Notes:
• In order to calculate this tax, pass the enumerated type eVprtTaxIDStateSpec1ER in the parameter pTaxID.
• Employer contributions to 401(K) plans are subject to the transit tax if the employer is making a matching
401(K) contribution.
Oregon Lane County Mass Transit District (LTD) Summary
Wage Base N/A

Calculation Methods

Oregon

Oregon Tri-County Metropolitan Transportation District (Tri-Met)
Summary
Notes:
• In order to calculate this tax, pass the enumerated type eVprtTaxIDStateSpec2ER in the parameter pTaxID.
Oregon Tri-County Metropolitan Transportation District (Tri-Met) Summary
Wage Base N/A

Calculation Methods

Oregon

Employer City Tax Transit Districts Summary
Notes:
• In order to calculate this tax, pass the enumerated type eVprtTaxIDCIER in the parameter pTaxID.
Employer City Tax Transit Districts Summary
Wage Base N/A
Canby 0.60%
Molalla 0.50%
Rates Employer Employee N/A
Sandy 0.60%
Wilsonville 0.50%
Calculation Methods

Oregon

Transportation Districts Summary
Pre-Tax deductions

Oregon

Transportation Districts Summary
1
Exempt
Child Health Coverage Taxable
Exempt
Exempt
Taxable
Dependent)
Exempt2
Related)
Contract)
Taxable
Sick pay
3rd Party LTD 125 Plan Exempt ER LTD 125 Plan6 Taxable

2. Exempt up to a limit of $5,250 5. Exempt up to a limit of $255
3. Exempt up to a limit of $255 6. For Canby Transit, this is taxable.

Pennsylvania
Table of Contents

State Withholding Tax Regular Wages Only Flat Rate Method Calculation Example 5
6
Example
Local Withholding Tax Summary Philadelphia 16
Local Employer Tax Pittsburgh Expense Tax Summary 18
Local Withholding Tax Rate Tables 21
October 2014 • Pennsylvania-1

Pennsylvania
Pennsylvania State Withholding Tax Summary

Regular Only Flat Rate (default)
Calculation methods
• Reciprocity agreements are currently in effect for the states listed below.
However, Pennsylvania does not require withholding from Pennsylvania
residents working in other states that collect withholding tax.
• Pennsylvania withholding is required from Pennsylvania residents working in
• When Non-Residency Certificate (pNRCertif) is set to false and Pennsylvania
residents work in a state that requires state tax to be withheld, then the
Pennsylvania withholding will be reduced by work state withholding.
• Pennsylvania withholding is required from non-residents working in
Reciprocity Pennsylvania except for residents of the following states:
Indiana Maryland New Jersey

Ohio Virginia West Virginia
1
Above states Pennsylvania Exempt from Pennsylvania withholding
Pennsylvania Above states Exempt from withholding of above states
1. Residents of these states must furnish employer with Form REV-419 Employee’s Nonwithholding
Application Certificate.
May 2017 • Pennsylvania-2

Pennsylvania
Pre-Tax deductions
403B Deferral Taxable 125 Exempt1
September 2016 • Pennsylvania-3

Pennsylvania
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
1. Taxable benefits include cash, reimbursements for 2. This plan is referring to nonqualified stock options.
dependent care expenses, life insurance on dependents,
and dependent tuition reduction.
April 2016 • Pennsylvania-4

Pennsylvania

Pennsylvania State Withholding Tax Regular Wages Only

1 Multiply gross wages per pay period by the state tax rate of State withholding 1,000.00
3.07%. tax per pay period x 0.0307
30.70

Pennsylvania

Pennsylvania State Withholding Tax Regular and Supplemental Wages

Regular Wages
1 Multiply gross wages per pay period by the state tax rate of State tax on regular 1,000.00
3.07%. wages for the pay x 0.0307
period 30.70
Supplemental Wages
State tax on
rate of 3.07%. x 0.0307
supplemental wages
153.50
for the pay period
184.20

Pennsylvania

Pennsylvania State Withholding Tax Supplemental Wages Only

1 Multiply supplemental wages by the state supplemental tax State supplemental 5,000.00
rate of 3.07%. tax for the pay x 0.0307
period 153.50

Pennsylvania
Pennsylvania State Unemployment Insurance (SUI) Summary

Wage Base 9,750.00

2.6434% 11.2616%
balance balance
employers employers
0.07% on all wages

Rates Note: To calculate this
tax, pass the
enumerated type
New employer
3.6785% Employee rate eVprtTAXIDSUIEE in the
rate
parameter pTaxID and
use the Flat Rate and
Self-Adjust calculation
methods.
• Flat Rate
• Self Adjust
Calculation Methods • Self Adjust at Maximum
All Pay Types
• Quarterly Self Adjust
December 2016 • Pennsylvania-8

Pennsylvania
Pre-Tax deductions

Pennsylvania
Exempt
(Dependent)
Taxable Taxable

Taxable

Contract)
Exempt
Sick pay

Pennsylvania
Pennsylvania State Disability Insurance (SDI) Summary
Wage Base N/A

Pennsylvania
Pennsylvania Local Withholding Tax Summary

Calculation methods
Reciprocity Pennsylvania requires withholding of all applicable local taxes, subject to the
following conditions:
• Occupational Privilege Tax or Local Services Tax (LST) is withheld for the
employment location, regardless of the residence location, for both Pennsylvania
residents and nonresidents working in Pennsylvania. Pennsylvania residents
working in other states are exempt from these taxes.
o Employees working in jurisdictions that assess LST can be subject to this tax
in multiple work locations throughout the year until the annual $52.00 cap has
been met.
o Employees who have paid LST in a jurisdiction once in a given calendar year
are subject to LST later in that calendar year only if they start to work for a new
employer in a new jurisdiction that also assesses LST and if they have not yet met
the annual $52.00 cap.
o If an employee has overpaid LST, the employee must file for a refund from
the respective jurisdiction.
• For Pennsylvania residents whose residence location collects withholding tax,
but whose employment location does not collect withholding tax, withhold tax at
the resident rate for the residence location.
• For Pennsylvania residents whose residence location does not collect
withholding tax, but whose employment location does collect withholding tax,
withhold tax at the nonresident rate for the employment location.
• For Pennsylvania residents whose residence location and employment location
both collect withholding tax, withhold for the employee the greater of either:
o Total resident tax rate (including school district tax)
o Nonresident tax rate
• For Pennsylvania residents who work in other states, withhold the applicable
city and/or county tax at the work location and withhold for the resident location
the amount that exceeds the work location.
Note: Employers are not obligated to withhold the employee's resident tax, but
are obligated to withhold any local work location taxes.
• For Pennsylvania nonresidents working in Pennsylvania whose employment
location collects withholding tax, withhold tax at the nonresident rate for the
employment location.

Pennsylvania
Pennsylvania Local Withholding Tax Summary

• Residents of Philadelphia are required to pay Philadelphia Wage Tax on all
wages and compensation regardless of where the compensation was earned. The
city of Philadelphia is not party to any reciprocal tax agreements with any other
political subdivision.
o Employers of Philadelphia residents employed in other Pennsylvania localities
Reciprocity, continued should only withhold the Philadelphia Wage Tax for these employees. No other
Pennsylvania local income taxes should be withheld.
• For New Jersey residents working in Pennsylvania and whose employment
location collects a withholding tax, withhold tax at a nonresident rate for the
employment location, and withhold for New Jersey the amount by which the
state tax exceeds the nonresident tax of the work locality.
Credit the resident tax by the amount of work tax withheld. Accumulate wages
only if tax is withheld. This only applies to Pennsylvania residents working outside
Jurisdiction Interaction
of Pennsylvania.
Treatment
Programming tip: You can program the system to calculate using these rules by

Pennsylvania
Pre-Tax deductions1

Pennsylvania
Alternate Compensation2
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
1. Jurisdictions with pre-tax deduction taxability rules that differ from those in this
chart are on the Local Withholding Tax Rate Table.
2. The information in this table is applicable for all local jurisdictions except
Philadelphia. Philadelphia’s rules for alternate compensation follow later in this
section.

Pennsylvania

Philadelphia
Exempt
(Dependent)
Taxable Taxable

Taxable

Contract)
Exempt
Sick pay
1. This plan is referring to nonqualified stock options. Nonqualified stock options that have a readily ascertainable value are
taxable at the time of grant.

Pennsylvania

Calculation Example

1 Multiply gross wages per pay period by the tax rate for each Total local tax per 1,000.00
local tax for the applicable municipality and employee pay period x 0.005
resident status, using the tax rate table. 5.00

Pennsylvania
Local Employer Tax Pittsburgh Expense Tax Summary

To calculate this tax, pass the enumerated type eVprtTaxIDCIER in the parameter pTaxID.


Calculation Methods • Flat Rate (default)
All Pay Types
• Self Adjust

Pennsylvania
Pre-Tax deductions

Pennsylvania
Taxable
(Dependent)
Taxable Taxable

Taxable

Contract)
Taxable
Sick pay

Pennsylvania
Local Withholding Tax Rate Tables
Click to view municipalities beginning with:

A B C D E F G H I J K L M N O P Q R S T U V W Y Z
Municipalities beginning with A

Jurisdiction Earned Income Tax
LST (and
Municipality Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
School District Res Exempt when >
Code Code Res
$12,000)
Abbott Twp. 530301 0.50%

Galeton Area S.D. 53280 0.50%
Abbottstown Boro 010201 0.50% 1.00% X 52.00
Conewago Valley S.D. 01160 1.00%
Abington Twp. (Montgomery Co.) 460101 0.50% 1.00% 52.00
Abington S.D. 46030 0.50%
Adams Twp. (Butler Co.) 100401 0.50% 1.00% 10.00
Mars Area S.D. 10500 0.50%
Adams Twp. (Cambria Co.) 110601 0.50% 1.00% 52.00
Forest Hills S.D. 11220 0.50%
Adams Twp. (Snyder Co.) 550101 0.50% 0.50%
Midd-West S.D. 55500 1.80%
Adamsburg Boro 650701 0.50% 0.50% 52.00
Hempfield Area S.D. 65380 0.50%
Adamstown Boro 360101 0.50% 1.00% 52.00
Cocalico S.D. 36130 0.50%
Addison Boro 561001 0.50%
Turkeyfoot Valley Area S.D. 56840 0.50%
Addison Twp. 561002 0.50%
Akron Boro 360701 0.50%
Ephrata Area S.D. 36260 0.50%
Alba Boro 080601 0.50%
Troy Area S.D. 08665 0.50%
Albany Twp. (Berks Co.) 061001 0.50% 1.00% 52.00
Kutztown Area S.D. 06400 0.50%
Albany Twp. (Bradford Co.) 080701 0.50%
Wyalusing Area S.D. 08900 0.94%
July 2017 • Pennsylvania-21

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Albion Boro 251101 0.50% 1.00% 52.00

Northwestern S.D. 25850 0.50%
Alburtis Boro 390301 0.50% 1.00% 52.00
East Penn S.D. 39230 0.50%
Aldan Boro 231501 52.00
Aleppo Twp. (Allegheny Co.) 711101 0.50% 39.00
Quaker Valley S.D. 02775 0.50%
Aleppo Twp. (Greene Co.) 300501 0.50% 1.00%
West Greene S.D. 30850 0.50%
Alexandria Boro 310201 0.50%
Juniata Valley S.D. 31280 1.25%
Aliquippa 040101 1.00% 1.50% 104.00
(Exemption = 15,600)
Aliquippa Borough S.D. 04050 0.50%
Allegany Twp. 0.50% 1.00% 10.00
Northern Potter S.D. 53550 530401 0.50%
Coudersport Area S.D. 53130 530201 0.50%
Allegheny Twp. (Blair Co.) 070401 0.50% 1.00% 52.00
Hollidaysburg Area S.D. 07350 0.50%
Allegheny Twp. (Butler Co.) 160103 0.50% 52.00
Allegheny Clarion Valley S.D. 16030 0.50%
Allegheny Twp. (Cambria Co.) 110901 0.50% 0.50% 10.00
Penn Cambria S.D. 11600 0.50%
Allegheny Twp. (Somerset Co.) 560101 0.50% 0.50%
Berlin Brothersvalley S.D. 56100 0.50%
Allegheny Twp. (Venango Co.) 200506 0.50% 10.00
Titusville Area S.D. 61720 0.50%
Allegheny Twp. (Westmoreland Co.) 650902 0.50% 52.00
Kiski Area S.D. 65440 0.50%
Allen Twp. 480501 0.50% 1.00% 52.00
Northampton Area S.D. 48490 0.70%
Allenport Boro 630501 0.50% 1.00% 52.00
California Area S.D. 63150 0.50%
Allentown 390101 1.475% 1.28% 52.00
Allentown City S.D. 39030 0.50%
Allison Twp. 180103 0.50% 0.50% 10.00
Keystone Central S.D. 18360 1.00%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Alsace Twp. 061201 0.50% 1.00%

Oley Valley S.D. 06650 0.50%
Altoona 070101 1.10% 1.50% 52.00
Altoona Area S.D. 07050 0.50%
Ambler Boro 462201 0.50% 1.00% 52.00
Wissahickon S.D. 46930 0.50%
Ambridge Boro 040201 0.50% 1.00% 52.00
Ambridge Area S.D. 04070 0.50%
Amity Twp. (Berks Co.) 060501 0.50% 1.00% 52.00
Daniel Boone Area S.D. 06150 0.50%
Amity Twp. (Erie Co.) 251301 0.50% 1.00% 10.00
Wattsburg Area S.D. 25970 0.50%
Amwell Twp. 631301 0.50% 1.00% 52.00
Trinity Area S.D. 63800 0.50%
Annin Twp. 420401 0.50%
Port Allegany S.D. 42630 0.50%
Annville Twp. 380101 0.50% 52.00
Annville Cleona S.D. 38030 0.90%
Anthony Twp. (Lycoming Co.) 410204 0.50% 0.50%
Jersey Shore Area S.D. 41400 1.10%
Anthony Twp. (Montour Co.) 490601 0.50% 1.00%
Warrior Run S.D. 49800 1.30%
Antis Twp. 070201 0.50% 52.00
Bellwood Antis S.D. 07100 0.50%
Antrim Twp. 280301 0.50% 52.00
Greencastle-Antrim S.D. 28300 0.50%
Apollo Boro 030101 0.50% 10.00
Appllo-Ridge S.D. 03060 0.50%
Applewold Boro 030201 0.50% 1.00%
Armstrong S.D. 03085 0.50%
Archbald Boro 351001 0.50% 1.00% 52.00
Valley View S.D. 35840 0.50%
Arendtsville Boro 010601 0.50% 1.00%* X 10.00
Upper Adams S.D. 01852 1.10%
Armagh Boro 320701 0.50% 10.00
United S.D. 32800 0.85%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Armagh Twp. 440101 0.50% 1.00% 52.00

Mifflin County S.D. 44460 0.85%
Armenia Twp. 080602 0.50%
Troy Area S.D. 08665 0.50%
Armstrong Twp. (Indiana Co.) 320301 0.51% 1.00% 10.00
Indiana Area S.D. 32370 0.75%
Armstrong Twp. (Lycoming Co.) 410701 0.50%
South Williamsport Area S.D. 41610 1.10%
Arnold 651301 0.50% 1.00% 52.00
New Kensington Arnold S.D. 65630 0.50%
Arona Boro 651701 0.50% 10.00
Yough S.D. 65890 0.50%
Ashland Boro 540402 0.50% 0.50% 52.00
North Schuylkill S.D. 54500 0.50%
Ashland Twp. 160401 0.50% 10.00
Keystone S.D. 16650 0.50%
Ashley Boro 400401 0.50% 1.00% 52.00
Hanover Area S.D. 40300 0.50%
Ashville Boro 110902 0.50% 0.50% 10.00
Aspinwall Boro 710401 0.50% 1.00% 52.00
Fox Chapel Area S.D. 02391 0.50%
Aston Twp. 230701 0.50% 1.00%
Penn Delco S.D. 23690 0.50%
Asylum Twp. 080501 0.50%
Towanda Area S.D. 08650 0.74%
Atglen Boro 361301 0.50%
Octorara Area S.D. 15650 0.50%
Athens Boro 080101 0.50% 1.00%
Athens Area S.D. 08050 1.06%
Athens Twp. (Bradford Co.) 080102 0.50% 1.00%
Athens Twp. (Crawford Co.) 200401 0.50% 1.00%
Penncrest S.D. 20470 0.50%
Atwood Boro 030202 0.50% 1.00%
Auburn Boro 540101 0.50% 1.00% 10.00
Blue Mountain S.D. 54080 0.50%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Auburn Twp. 580201 0.50% 1.00%

Elk Lake S.D. 58250 0.50%
Austin Boro 530101 0.50% 1.00% 10.00
Austin Area S.D. 53030 0.50%
Avalon Boro 710901 0.50% 52.00
Northgate S.D. 02687 0.50%
Avis Boro 410201 0.50% 0.50% 52.00
Avoca Boro 400801 0.50% 1.00% 52.00
Pittston Area S.D. 40660 0.50%
Avondale 150101 1.00% 1.00%
Avonmore Boro 650903 0.50% 52.00
Ayr Twp. 290101 0.50%
Central Fulton S.D. 29130 0.50%
Back to alpha list

Pennsylvania
Municipalities beginning with B

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Baden Boro 040202 0.50% 52.00

Bald Eagle Twp. 180104 0.50% 0.50% 52.00
Baldwin Boro 730101 0.50% 1.00% 52.00
Baldwin Whitehall S.D. 02110 0.50%
Baldwin Twp. 730102 0.50% 52.00
Bally Boro 060201 0.50% 52.00
Boyertown Area S.D. 06075 0.50%
Bangor Boro 480101 0.53% 1.00% 52.00
Bangor Area S.D. 48080 0.70%
Banks Twp. (Carbon Co.) 400501 0.50% 1.00% 52.00
Hazleton Area S.D. 40330 1.00%
Banks Twp. (Indiana Co.) 330301 0.50% 1.00%
Punxsutawney Area S.D. 33800 0.50%
Barkeyville Boro 610201 0.50% 1.00% 52.00
Franklin Area S.D. 61220 0.50%
Barnett Twp. (Forest Co.) 270102 0.50% 1.00% 10.00
Forest Area S.D. 27200 0.50%
Barnett Twp. (Jefferson Co.) 330201 0.50% 1.00% 10.00
Brookville Area S.D. 33080 0.50%
Barr Twp. 110801 0.50% 10.00
Northern Cambria S.D. 11450 0.50%
Barree Twp. 310202 0.50%
Barrett Twp. 450301 0.50% 1.00% 52.00
Pocono Mountain S.D. 45540 0.50%
Barry Twp. 541101 0.50% 10.00
Tri Valley S.D. 54780 0.50%
Bart Twp. 361601 0.50%
Solanco S.D. 36700 1.15%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Bastress Twp. 410205 0.50%

Bath Boro 480502 0.50% 1.00% 52.00
Beale Twp. 340101 0.50%
Juniata County S.D. 34360 0.50%
Beallsville Boro 630301 0.50% 1.00% 10.00
Bethlehm Center S.D. 63100 0.50%
Bear Creek Twp. 400901 0.50% 0.50% 52.00
Wilkes-Barre Area S.D. 40885 0.50%
Bear Creek Village Boro 400902 0.50% 10.00
Bear Lake Boro 620101 0.50% 5.00
Warren County S.D. 62830 0.50%
Beaver Boro 040301 0.50% 0.50% 52.00
Beaver Area S.D. 04120 0.50%
Beaver Falls 040401 1.00% 1.50% 52.00
Big Beaver Falls Area S.D. 04150 0.50%
Beaver Meadows Boro 400502 0.50% 1.00% 52.00
Beaver Twp. (Clarion Co.) 160402 0.50% 0.50%
Beaver Twp. (Columbia Co.) 190301 0.50% 1.00% 10.00
Bloomsburg Area S.D. 19120 1.06%
Beaver Twp. (Crawford Co.) 200101 0.50% 1.00%
Conneaut S.D. 20103 0.50%
Beaver Twp. (Jefferson Co.) 330202 0.50% 1.00% 10.00
Beaver Twp. (Snyder Co.) 550102 0.50% 1.00% 52.00
Midd-West S.D. 55500 1.80%
Beavertown Boro 550103 0.50% 1.00% 52.00
Midd-West S.D. 55500 1.80%
Beccaria Twp. 170403 0.50% 1.00% 10.00
Glendale S.D. 17300 0.50%
Bechtelsville Boro 060202 0.50% 1.00% 52.00
Bedford Boro 050101 0.50% 1.00% 52.00
Bedford Area S.D. 05100 1.00%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Bedford Twp. 050102 0.50% 1.00% 52.00

Bedminster Twp. 091101 0.75% 1.00% 5.00
Pennridge S.D. 09810 1.00%
Beech Creek Boro 180105 0.50% 0.50% 10.00
Beech Creek Twp. 180106 0.50% 0.50% 10.00
Belfast Twp. 290301 0.50% 1.00%
Southern Fulton S.D. 29750 0.50%
Bell Acres Boro 711102 0.50% 0.50%
Bell Twp. (Clearfield Co.) 320601 0.50% 0.50% 10.00
Purchase Line S.D. 32730 0.70%
Bell Twp. (Jefferson Co.) 330304 0.50% 1.00%
Bell Twp. (Westmoreland Co.) 650904 0.50% 52.00
Belle Vernon Boro 650101 0.50% 1.00% 10.00
Belle Vernon Area S.D. 65060 0.50%
Bellefonte Boro 140201 0.60% 1.00% 52.00
Bellefonte Area S.D. 14110 1.05%
Bellevue Boro 710902 1.00% 52.00
Northgate S.D. 02687 0.50%
Bellwood Boro 070202 0.50% 1.00% 10.00
Bellwood Antis S.D. 07100 0.50%
Ben Avon Boro 710201 0.50% 10.00
Avonworth S.D. 02075 0.50%
Ben Avon Heights Boro 710202 0.50% 10.00
Bendersville Boro 010602 0.50% 1.00% X 10.00
Benezette Twp. 240301 0.50% 1.00% 10.00
Saint Marys Area S.D. 24800 0.50%
Benner Twp. 0.50% 0.50% 52.00
Bellefonte Area S.D. 14110 140202 1.05%
State College Area S.D. 14800 140401 0.95%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Bensalem Twp. 090101 1.00% 1.00% 52.00

Benson Boro 560201 0.50% 10.00
Conemaugh Twp Area S.D. 56180 0.50%
Bentleyville Boro 630201 0.50% 0.50% 52.00
Bentworth S.D. 63090 0.50%
Benton Boro 190101 0.50% 1.00% 52.00
Benton Area S.D. 19100 1.10%
Benton Twp. (Columbia Co.) 190102 0.50% 1.00%
Benton Twp. (Lackawanna Co.) 660101 0.50%
Lackawanna Trail S.D. 66500 0.50%
Berlin Boro 560102 0.50% 0.50%
Bern Twp. 061401 0.50% 1.00% 52.00
Schuylkill Valley S.D. 06750 0.50%
Bernville Boro 061501 0.50% 1.00% 52.00
Tulpehocken Area S.D. 06800 0.50%
Berrysburg Boro 221001 0.50% 0.50%
Upper Dauphin Area S.D. 22900 0.50%
Berwick Boro 190201 0.50% 1.00% 52.00
Berwick Area S.D. 19110 0.50%
Berwick Twp. (Adams Co.) 010202 0.50% 1.00% X 10.00
Bessemer Boro 370301 0.50% 1.00% 52.00
Mohawk Area S.D. 37500 0.50%
Bethel Park Boro 730201 0.90% 52.00
Bethel Park S.D. 02125 0.50%
Bethel Twp. (Armstrong Co.) 030203 0.50% 1.00% 10.00
Bethel Twp. (Berks Co.) 061502 0.50% 1.00%
Bethel Twp. (Fulton Co.) 290302 0.50% 0.50%
Bethel Twp. (Lebanon Co.) 380501 0.50% 10.00
Northern Lebanon S.D. 38500 0.50%
Bethlehem (Lehigh Co.) 480202 0.50% 1.00% 52.00
Bethlehem Area S.D. 48100 0.50%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Bethlehem (Northampton Co.) 0.50% 1.00% 52.00

Bethlehem Area S.D. 48100 480202 0.50%
Saucon Valley S.D. 48600 480703 0.50%
Bethlehem Twp. 480203 0.50% 1.00% 52.00
Big Beaver Boro 040402 0.50% 1.00% 52.00
Big Run Boro 330305 0.50% 1.00% 52.00
Bigler Twp. 170601 0.50% 1.00% 52.00
Moshannon Valley S.D. 17500 0.50%
Biglerville Boro 010603 0.50% 1.00% X 10.00
Bingham Twp. 530402 0.50% 1.00%
Northern Potter S.D. 53550 0.50%
Birdsboro Boro 060502 0.50% 1.00% 52.00
Birmingham Boro 070605 0.50% 1.00%
Tyrone Area S.D. 07800 0.65%
Birmingham Twp. (Chester Co.) 151101 52.00
Black Creek Twp. 400503 0.50% 1.00% 52.00
Black Lick Twp. (Indiana Co.) 0.50% 0.50% 10.00
Apollo-Ridge S.D. 03060 030105 0.50%
Blairsville-Saltsburg S.D. 32110 320101 0.75%
Black Twp. 560501 0.50% 1.00%
Rockwood Area S.D. 56630 0.50%
Blacklick Twp. (Cambria Co.) 110101 0.50% 0.50%
Blacklick Valley S.D. 11060 0.50%
Blain Boro 500401 0.50% 1.00%
West Perry S.D. 50800 1.20%
Blaine Twp. 631001 0.50% 1.00% 10.00
McGuffey S.D. 63390 0.50%
Blair Twp. 070402 0.50% 1.00% 52.00
Blairsville Boro 320102 0.50% 1.00% 52.00
Blairsville-Saltsburg S.D. 32110 0.75%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Blakely Boro 351002 0.50% 0.50% 52.00

Blawnox Boro 710402 0.50% 52.00
Bloom Twp. 170301 0.50% 1.00% 10.00
Dubois Area S.D. 17200 0.50%
Bloomfield Boro 500402 0.50% 1.00% 52.00
Bloomfield Twp. (Bedford Co.) 050401 0.50% 10.00
Northern Bedford County S.D. 05600 0.50%
Bloomfield Twp. (Crawford Co.) 251201 0.50% 1.00%
Union City Area S.D. 25910 0.50%
Blooming Valley Boro 200402 0.50% 1.00% 52.00
Bloomsburg Boro 190302 0.50% 1.00% 52.00
Bloss Twp. 590203 0.50%
Southern Tioga S.D. 59700 1.20%
Blossburg Boro 590204 0.50% 1.00% 52.00
Blythe Twp. 540701 0.50% 10.00
Saint Clair Area S.D. 54680 0.50%
Boggs Twp. (Armstrong Co.) 030204 0.50%
Boggs Twp. (Centre Co.) 140101 0.50% 0.50% 52.00
Bald Eagle Area S.D. 14100 2.05%
Boggs Twp. (Clearfield Co.) 170703 0.50% 0.50%
Philipsburgh-Osceola Area S.D. 17700 0.50%
Bolivar Boro 651001 0.50% 0.50% 52.00
Ligonier Valley S.D. 65490 0.50%
Bonneauville Boro 0.50% 1.00% X 10.00
Conewago Valley S.D. 01160 010203 1.00%
Littlestown Area S.D. 01520 010501 1.10%
Boswell Boro 560401 0.50% 40.00
North Star S.D. 56550 0.50%
Bowmanstown Boro 130301 0.50% 1.00% 10.00
Palmerton Area S.D. 13650 0.50%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Boyertown Boro 060203 0.50% 1.00% 52.00

Brackenridge Boro 710601 0.50% 52.00
Highlands S.D. 02475 0.50%
Braddock Boro 721001 0.80% 1.10% 52.00
Woodland Hills S.D. 02990 0.50%
Braddock Hills Boro 721002 0.50% 52.00
Bradford 420101 0.50% 1.00% 52.00
Bradford Area S.D. 42080 0.50%
Bradford Twp. (Clearfield Co.) 170101 0.50% 1.00% 52.00
Clearfield Area S.D. 17100 0.50%
Bradford Twp. (McKean Co.) 420102 0.50% 1.00% 52.00
Bradford Woods Boro 710701 0.50% 1.00%
North Allegheny S.D. 02685 0.50%
Brady Twp. (Butler Co.) 100601 0.50% 1.00%
Slippery Rock Area S.D. 10750 0.50%
Brady Twp. (Clarion Co.) 100312 0.50% 5.00
Karns City Area S.D. 10360 0.50%
Brady Twp. (Clearfield Co.) 170302 0.50% 1.00% 10.00
Brady Twp. (Huntingdon Co.) 310101 0.50% 0.50% 10.00
Huntingdon Area S.D. 31250 1.00%
Brady Twp. (Lycoming Co.) 410401 0.50% 5.00
Montgomery Area S.D. 41500 1.25%
Bradys Bend Twp. 100301 0.50% 1.00% 5.00
Braintrim Twp. 080711 0.50% 1.00%
Branch Twp. 540301 0.50% 1.00% 52.00
Minersville Area S.D. 54470 0.50%
Bratton Twp. 440102 0.50% 1.00% 10.00
Brecknock Twp. (Berks Co.) 060801 0.50% 1.00% 10.00
Governor Mifflin S.D. 06300 0.50%
Brecknock Twp. (Lancaster Co.) 360501 0.50% 52.00
East Lancaster County S.D. 36230 0.50%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Brentwood Boro 730301 0.50% 52.00

Brentwood Borough S.D. 02145 0.50%
Briar Creek Boro 190202 0.50% 1.00% 52.00
Briar Creek Twp. 190203 0.50% 1.00% 35.00
Bridgeport Boro 461901 1.00% 1.00% 52.00
Bridgeton Twp. 091001 0.50% 1.00%
Palisades S.D. 09800 0.50%
Bridgeville Boro 730501 0.50% 1.00% 52.00
Chartiers Valley S.D. 02175 0.50%
Bridgewater Boro 040302 0.50% 0.50% 52.00
Bridgewater Twp. 580402 1.00% 1.00%
Brighton Twp. 040303 0.50% 1.00% 52.00
Brisbin Boro 170602 0.50% 0.50%
Bristol Boro 090201 10.00
Bristol Twp. 090301 0.50% 0.50% 52.00
Broad Top City Boro 050505 0.50% 0.50% 10.00
Tussey Mountain S.D. 05800 0.50%
Broad Top Twp. 050501 0.50% 1.00% 10.00
Brockway Boro 330102 0.50% 1.00% 52.00
Brockway Area S.D. 33070 0.50%
Brokenstraw Twp. 620102 0.50% 1.00% 35.00
Brookfield Twp. 590101 0.50% 1.00% 10.00
Northern Tioga S.D. 59600 1.20%
Brookhaven Boro 230702 0.50% 1.00%
Brooklyn Twp. 580501 0.50% 1.00%
Mountain View S.D. 58460 0.50%
Brookville Boro 330203 0.50% 1.00% 52.00
Brothersvalley Twp. 560103 0.50% 1.00%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Brown Twp. (Lycoming Co.) 410206 0.50% 0.50%

Brown Twp. (Mifflin Co.) 440103 0.50% 1.00% 52.00
Brownstown Boro 110501 0.50% 10.00
Ferndale Area S.D. 11200 0.50%
Brownsville Boro 260201 0.50% 1.00% 10.00
Brownsville Area S.D. 26080 0.50%
Brownsville Twp. 260202 0.50% 1.00% 10.00
Bruin Boro 100304 0.50% 5.00
Brush Creek Twp. 290303 0.50% 0.50%
Brush Valley Twp. 320702 0.50% 10.00
United S.D. 32800 0.85%
Bryn Athyn Boro 460201 0.50% 1.00% 52.00
Bryn Athyn S.D. 46050 0.50%
Buck Twp. 400903 0.50% 0.50% 52.00
Buckingham Twp. 090501 0.50% 1.00% 10.00
Central Bucks S.D. 09210 0.50%
Buffalo Twp. (Butler Co.) 100203 0.50% 52.00
Freeport Area S.D. 03305 0.50%
Buffalo Twp. (Perry Co.) 500201 0.50%
Newport S.D. 50400 1.10%
Buffalo Twp. (Union Co.) 600201 0.50% 52.00
Mifflinburg Area S.D. 60500 1.55%
Buffalo Twp. (Washington Co.) 631002 0.50% 1.00% 52.00
Buffington Twp. 320703 0.50% 0.50% 52.00
United S.D. 32800 0.85%
Bullskin Twp. 260301 0.50% 1.00%
Connellsville Area S.D. 26130 0.50%
Burgettstown Boro 630401 0.50% 1.00% 52.00
Burgettstown Area S.D. 63120 0.50%
Burlington Boro 080603 0.50% 1.00%
Troy Area S.D. 08665 0.50%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Burlington Twp. 080604 0.50% 1.00%

Troy Area S.D. 08665 0.50%
Burnham Boro 440104 0.50% 1.00% 52.00
Burnside Boro 320602 0.50% 1.00% 10.00
Burnside Twp. (Centre Co.) 140102 0.50% 0.50% 10.00
Burnside Twp. (Clearfield Co.) 170501 0.50% 0.50% 52.00
Harmony Area S.D. 17350 0.50%
Burrell Twp. (Armstrong Co.) 030205 0.50%
Burrell Twp. (Indiana Co.) 320103 0.50% 52.00
Bushkill Twp. 480401 0.75% 1.00% 52.00
Nazareth Area S.D. 48480 0.70%
Butler 100101 0.50% 1.00% 52.00
Butler Area S.D. 10125 0.50%
Butler Twp. (Adams Co.) 010604 0.50% 1.00% X 10.00
Butler Twp. (Butler Co.) 100102 0.50% 52.00
Butler Twp. (Luzerne Co.) 400504 0.50% 1.00% 52.00
Butler Twp. (Schuylkill Co.) 540403 0.50% 1.00% 52.00
Back to alpha list

Pennsylvania
Municipalities beginning with C

Municipality LST (and
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Cadogan Twp. 030206 0.50% 0.50% 10.00

Caernarvon Twp. (Berks Co.) 151001 0.50% 1.00% 52.00
Twin Valley S.D. 06810 0.50%
Caernarvon Twp. (Lancaster Co.) 360502 0.50% 1.00% 10.00
California Boro 630502 0.50% 1.00% 52.00
Callensburg Boro 160403 0.50%
Callery Boro 100801 0.50% 52.00
Seneca Valley S.D. 10790 0.50%
Callimont Boro 560301 0.50%
Meyersdale Area S.D. 56520 0.50%
Caln Twp. 150201 0.50% 1.00% 52.00
Coatesville Area S.D. 15190 0.50%
Cambria Twp. 110301 0.50% 0.50% 25.00
Central Cambria S.D. 11130 0.50%
Cambridge Springs Boro 200403 1.40% 1.00% 52.00
Cambridge Twp. 200404 0.50% 1.00%
Camp Hill Boro 210201 0.50% 1.00% 52.00
Camp Hill S.D. 21100 1.50%
Canaan Twp. 640201 10.00
Canal Twp. 610202 0.50% 1.00% 10.00
Canoe Twp. 0.50% 1.00%
Marion Center Area S.D. 32520 320401 0.85%
Punxsutawney Area S.D. 33800 330302 0.50%
Canonsburg Boro 630601 0.50% 1.00% 52.00
Canon McMillan S.D. 63170 0.50%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Canton Boro 080201 0.50% 52.00

Canton Area S.D. 08100 0.50%
Canton Twp. (Bradford Co.) 080202 0.50%
Canton Twp. (Washington Co.) 631302 0.50% 1.00% 52.00
Carbon Twp. 050506 0.50% 1.00% 10.00
Carbondale 350201 2.00% 1.00% 52.00
Carbondale Area S.D. 35130 0.50%
Carbondale Twp. 350401 0.50% 10.00
Lakeland S.D. 35460 0.50%
Carlisle Boro 210301 0.50% 1.00% 52.00
Carlisle Area S.D. 21110 1.10%
Carmichaels Boro 300101 0.50% 1.00% 10.00
Carmichaels Area S.D. 30130 0.50%
Carnegie Boro 730401 0.50% 1.00% 52.00
Carlynton S.D. 02160 0.50%
Carroll Twp. (Perry Co.) 500403 0.50% 1.00%
Carroll Twp. (Washington Co.) 631201 0.50% 0.50% 52.00
Ringgold S.D. 63700 0.50%
Carroll Twp. (York Co.) 670701 0.50% 1.00% X 52.00
Nothern York County S.D. 67460 0.75%
Carroll Valley Boro 010301 0.50% 0.50% X
Fairfield Area S.D. 01305 1.00%
Carrolltown Boro 110201 0.50% 1.00% 52.00
Cambria Heights S.D. 11120 0.50%
Cascade Twp. 410501 0.50%
Montoursville Area S.D. 41510 1.15%
Cass Twp. (Huntingdon Co.) 310401 0.50% 0.50%
South Huntingdon County S.D. 31750 0.50%
Cass Twp. (Schuylkill Co.) 540302 0.50% 0.50% 52.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Cassandra Boro 111001 0.50% 20.00

Portage Area S.D. 11630 0.50%
Casselman Boro 560502 0.50%
Cassville Boro 310402 0.50% 0.50%
Castanea Twp. 180107 0.50% 0.50% 52.00
Castle Shannon Boro 0.50% 1.00% 52.00
Bethel Park S.D. 02125 730202 0.50%
Keystone Oaks S.D. 02500 730901 0.50%
Catasauqua Boro 390201 0.50% 1.00% 52.00
Catasauqua Area S.D. 39130 0.50%
Catawissa Boro 190601 0.50% 1.00% 10.00
Southern Columbia Area S.D. 19750 1.50%
Catawissa Twp. 0.50% 1.00% 10.00
Bloomsburg Area S.D. 19120 190303 1.06%
Southern Columbia Area S.D. 19750 190602 1.50%
Catharine Twp. 070701 0.50% 1.00% 10.00
Williamsburg Community S.D. 07900 0.50%
Cecil Twp. 630602 0.50% 1.00% 52.00
Center Twp. (Beaver Co.) 040601 0.50% 1.00% 52.00
Central Valley S.D. 04200 0.50%
Center Twp. (Butler Co.) 100103 0.50% 52.00
Center Twp. (Greene Co.) 300502 0.50% 1.00% 52.00
Center Twp. (Indiana Co.) 320201 0.50% 52.00
Homer Center S.D. 32330 0.90%
Center Twp. (Snyder Co.) 550104 0.50% 1.00% 10.00
Midd-West S.D. 55500 1.80%
Centerport Boro 061402 0.50% 1.00%
Centerville Boro (Crawford Co.) 200501 0.50% 10.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Centerville Boro (Washington Co.) 630302 0.50% 1.00% 35.00

Central City Boro 560701 0.50% 0.50% 10.00
Shade-Central City S.D. 56720 0.50%
Centralia Boro 490301 0.50% 0.50% 10.00
Mount Carmel Area S.D. 49510 0.50%
Centre Hall Boro 140301 0.50% 0.50%
Penns Valley Area S.D. 14700 1.30%
Centre Twp. (Berks Co.) 061403 0.50% 1.00%
Centre Twp. (Perry Co.) 500404 0.50% 1.00%
Ceres Twp. 0.50% 1.00%
Otto Eldred S.D. 42600 420301 0.50%
Oswayo Valley S.D. 53750 530501 0.50%
Chadds Ford Twp. 151107 52.00
Chalfant Boro 721003 0.50% 52.00
Chalfont Boro 090502 0.50% 1.00% 52.00
Chambersburg Boro 280101 0.50% 1.00% 52.00
Chambersburg Area S.D. 28130 1.20%
Chanceford Twp. 670801 0.50% 1.00% X
Red Lion Area S.D. 67550 0.50%
Chapman Boro 480503 0.50% 1.00%
Chapman Twp. (Clinton Co.) 180108 0.50% 0.50% 52.00
Chapman Twp. (Snyder Co.) 550201 0.50%
Selinsgrove S.D. 55710 1.60%
Charleroi Boro 630701 0.50% 1.00% 52.00
Charleroi S.D. 63180 0.50%
Charleston Twp. 590302 0.50% 1.00% 10.00
Wellsboro Area S.D. 59850 1.00%
Charlestown Twp. 150401 1.00% 0.50% 52.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Chartiers Twp. 630801 0.50% 1.00% 52.00

Chartiers Houston S.D. 63190 0.50%
Chatham Twp. 590102 0.50% 1.00% 10.00
Cheltenham Twp. 460301 0.50% 1.00% 52.00
Cheltenham Township S.D. 46130 0.50%
Cherry Grove Twp. 620103 0.50% 1.00% 5.00
Cherry Tree Boro 170504 0.50% 0.50% 10.00
Cherry Twp. (Butler Co.) 100501 0.50% 1.00% 52.00
Moniteau S.D. 10535 0.50%
Cherry Twp. (Sullivan Co.) 570101 0.50%
Sullivan County S.D. 57630 0.50%
Cherry Valley Boro 100502 0.50% 10.00
Cherryhill Twp. 320501 0.50%
Penns Manor Area S.D. 32630 0.75%
Cherrytree Twp. 200507 0.50% 1.00% 10.00
Chest Springs Boro 110202 0.50%
Chest Twp. (Cambria Co.) 110203 0.50% 0.50%
Chest Twp. (Clearfield Co.) 170502 0.50% 10.00
Chester 230101 2.75% 1.05% 52.00
Chester Heights Boro 230302 52.00
Chester Hill Boro 170704 0.50% 52.00
Chester Twp. 230102 1.00% 1.00% 10.00
Chestnuthill Twp. 450201 0.50% 1.00%
Pleasant Valley S.D. 45520 0.50%
Cheswick Boro 710101 0.50% 52.00
Allegheny Valley S.D. 02060 0.50%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Chicora Boro 100305 0.50% 52.00

Chippewa Twp. 040501 0.50% 0.50% 52.00
Blackhawk S.D. 04160 0.50%
Christiana Boro 361307 0.50%
Churchill Boro 721004 0.50% 1.00% 52.00
Clairton 730601 1.00% 52.00
Clairton S.D. 02190 0.50%
Clara Twp. 530502 0.50% 1.00%
Oswayo Valley S.D. 53750 0.50%
Clarendon Boro 620104 0.50% 1.00% 5.00
Clarion Boro 160201 0.50% 1.00% 52.00
Clarion Area S.D. 16120 0.50%
Clarion Twp. 160301 0.50% 52.00
Clarion-Limestone Area S.D. 16170 0.50%
Clark Boro 431001 0.50% 1.00% 40.00
Sharpsville Area S.D. 43570 0.50%
Clarks Green Boro 350102 0.50% 0.50% 52.00
Abington Heights S.D. 35030 0.50%
Clarks Summit Boro 350103 0.50% 1.00% 52.00
Clarksville Boro 300301 0.50% 1.00% 10.00
Jefferson-Morgan S.D. 30350 0.50%
Clay Twp. (Butler Co.) 100503 0.50% 10.00
Clay Twp. (Huntingdon Co.) 310403 0.50% 1.00%
Clay Twp. (Lancaster Co.) 360702 0.50% 52.00
Claysville Boro 631003 0.50% 1.00% 52.00
Clearfield Boro 170102 0.50% 0.50% 52.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Clearfield Twp. (Butler Co.) 100104 0.50% 5.00

Clearfield Twp. (Cambria Co.) 110204 0.50% 1.00%
Cleona Boro 380102 0.50% 52.00
Cleveland Twp. 190603 0.50% 1.00%
Clifford Twp. 580502 0.50% 1.00%
Clifton Heights 231301 52.00
Clifton Twp. 350601 0.50%
North Pocono S.D. 35650 0.50%
Clinton Twp. (Butler Co.) 100701 0.50% 52.00
South Butler County S.D. 10780 0.50%
Clinton Twp. (Lycoming Co.) 410402 0.50% 0.50% 52.00
Clinton Twp. (Venango Co.) 610203 0.50% 1.00% 25.00
Clinton Twp. (Wayne Co.) 580305 0.50% 0.50%
Forest City Regional S.D. 58300 0.50%
Clinton Twp. (Wyoming Co.) 660105 0.50% 52.00
Clintonville Boro 610204 0.50% 1.00% 10.00
Clover Twp. 330204 0.50% 1.00% 10.00
Clymer Boro 320502 0.50% 52.00
Clymer Twp. 590103 0.50% 1.00% 10.00
Coal Center Boro 630503 0.50% 0.50% 5.00
Coal Twp. 490401 0.50% 1.00% 52.00
Shamokin Area S.D. 49650 0.50%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Coaldale Boro (Bedford Co.) 050502 0.50% 10.00

Coaldale Boro (Schuylkill Co.) 130404 0.50% 1.00% 52.00
Panther Valley S.D. 13660 0.50%
Coalmont Boro 050507 0.50% 1.00% 10.00
Coalport Boro 170404 0.50% 0.50% 10.00
Coatesville 150202 2.00% 1.00% 52.00
Cochranton Boro 200201 0.50% 1.00% 52.00
Crawford Central S.D. 20135 0.50%
Codorus Twp. 671101 0.50% 1.00% X
Southern York County S.D. 67650 0.80%
Cogan House Twp. 590201 0.50%
Cokeburg Boro 630202 0.50% 0.50% 52.00
Cold Spring Twp. 380502
Colebrook Twp. 180109 0.50% 0.50% 10.00
Colebrookdale Twp. 060204 0.50% 1.00% 52.00
Colerain Twp. (Bedford Co.) 050103 0.50% 1.00% 10.00
Colerain Twp. (Lancaster Co.) 361602 0.50%
Solanco S.D. 36700 1.15%
College Twp. 140402 0.50% 1.00% 52.00
State College Area S.D. 14800 0.95%
Collegeville Boro 461201 0.50% 1.00% 52.00
Perkiomen Valley S.D. 46610 0.90%
Colley Twp. 570102 0.50%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Collier Twp. 730502 0.50% 1.00% 52.00

Columbia Boro 360201 0.50% 52.00
Columbia Borough S.D. 36150 0.50%
Columbia Twp. 080605 0.50%
Troy Area S.D. 08665 0.50%
Columbus Twp. 250107 0.50% 1.00%
Corry Area S.D. 25145 0.50%
Colwyn Boro 231502 52.00
Concord Twp. (Butler Co.) 100504 0.50% 1.00% 10.00
Concord Twp. (Delaware Co.) 230303 52.00
Concord Twp. (Erie Co.) 250103 0.50% 1.00%
Conemaugh Twp. (Cambria Co.) 110401 0.50% 10.00
Conemaugh Valley S.D. 11140 0.50%
Conemaugh Twp. (Indiana Co.) 320104 0.50% 0.50% 52.00
Conemaugh Twp. (Somerset Co.) 560202 0.50% 0.50% 52.00
Conemaugh Twp Area S.D. 56180 0.50%
Conestoga Twp. 361401 0.50% 1.00%
Penn Manor S.D. 36520 0.50%
Conewago Twp. (Adams Co.) 010204 0.50% 1.00% X 52.00
Conewago Twp. (Dauphin Co.) 220501 0.50% 1.00% 10.00
Lower Dauphin S.D. 22400 0.50%
Conewago Twp. (York Co.) 670601 0.50% 1.00% X 52.00
Northeastern York S.D. 67440 0.50%
Conewango Twp. 620105 0.50% 1.00% 52.00
Confluence Boro 561003 0.50%
Conneaut Lake Boro 200102 0.50% 1.00% 10.00
Conneaut Twp. (Crawford Co.) 200103 0.50% 1.00%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Conneaut Twp. (Erie Co.) 251102 0.50% 1.00% 52.00

Conneautville Boro 200104 0.50% 1.00% 10.00
Connellsville 260302 0.50% 1.00% 52.00
Connellsville Twp. 260303 0.50% 1.00% 52.00
Connoquenessing Boro 100105 0.50% 5.00
Connoquenessing Twp. 100106 0.50% 52.00
Conoy Twp. 360601 0.50%
Elizabethtown Area S.D. 36240 0.50%
Conshohocken Boro 460401 0.50% 1.00% 52.00
Colonial S.D. 46160 0.50%
Conway Boro 040701 0.50% 0.50% 52.00
Freedom Area S.D. 04285 0.50%
Conyngham Boro 400505 0.50% 1.00% 52.00
Conyngham Twp. (Columbia Co.) 540401 0.50% 52.00
Conyngham Twp. (Luzerne Co.) 400301 0.50% 1.00% 10.00
Greater Nanticoke Area S.D. 40260 0.50%
Cook Twp. 651002 0.50% 0.50% 52.00
Cooke Twp. 210101 0.50% 1.00% 10.00
Big Spring S.D. 21050 1.15%
Coolbaugh Twp. 450302 0.50% 1.00% 52.00
Coolspring Twp. 430701 0.50% 1.00% 10.00
Mercer Area S.D. 43500 0.50%
Cooper Twp. (Clearfield Co.) 170801 0.50% 0.50% 52.00
West Branch Area S.D. 17900 0.50%
Cooper Twp. (Montour Co.) 470101 0.50% 1.00% 52.00
Danville Area S.D. 47180 1.15%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Coopersburg Boro 390801 0.50% 1.00% 52.00

Southern Lehigh S.D. 39570 0.50%
Cooperstown Boro 610401 0.50% 10.00
Valley Grove S.D. 61860 0.50%
Coplay Boro 390901 0.50% 1.00% 10.00
Whitehall Coplay S.D. 39780 0.50%
Coraopolis Boro 730701 0.50% 52.00
Cornell S.D. 02210 0.50%
Cornplanter Twp. 610301 0.50% 1.00% 52.00
Oil City Area S.D. 61620 0.50%
Cornwall Boro 380201 0.50% 52.00
Cornwall Lebanon S.D. 38130 0.50%
Corry 250104 0.50% 1.00% 52.00
Corsica Boro 160305 0.50% 52.00
Corydon Twp. 420103 0.50% 1.00%
Coudersport Boro 530202 0.50% 1.00% 52.00
Coudersport Area S.D. 53130 0.50%
Courtdale Boro 401101 0.50% 1.00% 52.00
Wyoming Valley West S.D. 40930 0.50%
Covington Twp. (Clearfield Co.) 170103 0.50% 10.00
Covington Twp. (Lackawanna Co.) 350602 0.50% 1.00% 52.00
Covington Twp. (Tioga Co.) 590205 0.50% 1.00%
Cowanshannock Twp. 030207 0.50% 1.00%
Crafton Boro 730402 0.50% 1.00% 52.00
Cranberry Twp. (Butler Co.) 100802 0.50% 1.00% 52.00
Cranberry Twp. (Venango Co.) 610101 0.50% 1.00% 52.00
Cranberry Area S.D. 61130 0.50%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Cranesville Boro 251103 0.50% 1.00% 52.00

Crawford Twp. 410202 0.50%
Creekside Boro 320402 0.50%
Marion Center Area S.D. 32520 0.85%
Crescent Twp. 731101 0.50% 52.00
Moon Area S.D. 02634 0.50%
Cresson Boro 110903 0.50% 52.00
Cresson Twp. 110904 0.50% 0.50% 10.00
Cressona Boro 540102 0.50% 10.00
Cromwell Twp. 310404 0.50%
Cross Creek Twp. 630101 0.50% 1.00% 52.00
Avella Area S.D. 63050 0.50%
Cross Roads Boro 670901 0.50% 1.00% X 10.00
South Eastern S.D. 67620 0.50%
Croyle Twp. 110602 0.50% 1.00% 52.00
Cumberland Twp. (Adams Co.) 010401 0.50% 1.00% X 52.00
Gettysburg Area S.D. 01375 1.20%
Cumberland Twp. (Greene Co.) 300102 0.50% 1.00% 52.00
Carmichaels Area S.D. 30130 0.50%
Cumberland Valley Twp. 050104 0.50% 1.00% 10.00
Cummings Twp. 410207 0.50%
Cumru Twp. 060802 0.50% 1.00% 52.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Curtin Twp. 180101 0.50% 0.50% 10.00

Curwensville Boro 170201 0.50% 1.00% 52.00
Curwensville Area S.D. 17180 0.50%
Cussewago Twp. 200405 0.50% 1.00% 10.00
Back to alpha list

Pennsylvania
Municipalities beginning with D

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Daisytown Boro 110402 0.50% 1.00% 10.00

Dale Boro 110502 0.50% 10.00
Dallas Boro 400201 0.50% 1.00% 52.00
Dallas S.D. 40160 0.50%
Dallas Twp. 400202 0.50% 1.00% 52.00
Dallas S.D. 40160 0.50%
Dallastown Boro 670201 0.50% 1.00% X 10.00
Dallastown Area S.D. 67160 0.50%
Dalton Boro 660102 0.50% 1.00%
Danville Boro 470102 0.50% 1.00% 52.00
Darby Boro 231503 1.00% 1.00% 52.00
Darby Twp. 231102 52.00
Darlington Boro 040502 0.50% 0.50% 10.00
Darlington Twp. 040503 0.50% 0.50% 10.00
Daugherty Twp. 041001 0.50% 0.50% 52.00
New Brighton Area S.D. 04565 0.50%
Dauphin Boro 220101 0.50% 1.00%
Central Dauphin S.D. 22140 1.50%
Davidson Twp. 570103 0.50%
Dawson Boro 260304 0.50% 1.00%
Dayton Boro 030208 0.50% 1.00%
Dean Twp. 110905 0.50% 1.00% 10.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Decatur Twp. (Clearfield Co.) 170705 0.50% 1.00% 52.00

Decatur Twp. (Mifflin Co.) 440105 0.50% 1.00% 10.00
Deemston Boro 630303 0.50% 52.00
Deer Creek Twp. 430101 0.50% 1.00% 10.00
Commodore Perry S.D. 43130 0.50%
Deer Lake Boro 540103 0.50% 10.00
Deerfield Twp. (Tioga Co.) 590104 0.50% 1.00% 10.00
Deerfield Twp. (Warren Co.) 620106 0.50% 5.00
Delano Twp. 540201 0.50% 1.00% 52.00
Mahanoy Area S.D. 54450 0.50%
Delaware Twp. (Juniata Co.) 340102 0.50%
Delaware Twp. (Mercer Co.) 430801 0.50% 1.00% 10.00
Reynolds S.D. 43530 0.50%
Delaware Twp. (Northumberland Co.) 490603 0.50% 0.50% 10.00
Delaware Water Gap Boro 450401 0.50% 1.00% 52.00
Stroudsburg Area S.D. 45600 0.50%
Delmar Twp. 590303 0.50% 1.00% 10.00
Delmont Boro 0.50% 1.00% 52.00
Franklin Regional S.D. 65260 650401 0.50%
Greensboro Salem S.D. 65320 650601 0.50%
Delta Boro 670902 0.50% 1.00% X 10.00
Dennison Twp. 400101 0.50% 1.00% 52.00
Crestwood S.D. 40140 0.50%
Denver Boro 360102 0.50% 1.00% 52.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Derry Boro 650301 0.50% 1.00% 10.00

Derry Area S.D. 65160 0.50%
Derry Twp. (Dauphin Co.) 220201 0.50% 1.00% 52.00
Derry Township S.D. 22175 0.50%
Derry Twp. (Mifflin Co.) 440106 0.50% 1.00% 52.00
Derry Twp. (Montour Co.) 470103 0.50% 1.00% 30.00
Derry Twp. (Westmoreland Co.) 650302 0.50% 0.50% 52.00
Dickinson Twp. 210302 0.50% 1.00%
Dickson City Boro 350501 0.50% 0.50% 52.00
Mid Valley S.D. 35550 0.50%
Dillsburg Boro 670702 0.50% 1.00% X 52.00
Nothern York County S.D. 67460 0.75%
Dimock Twp. 580202 0.50% 1.00%
Elk Lake S.D. 58250 0.50%
District Twp. 060301 0.50% 1.00% 10.00
Brandywine Heights Area S.D. 06085 0.50%
Donegal Boro 651201 0.50% 0.50% 5.00
Mount Pleasant Area S.D. 65590 0.50%
Donegal Twp. (Butler Co.) 100306 0.50% 1.00% 52.00
Donegal Twp. (Washington Co.) 631004 0.50% 1.00% 52.00
Donegal Twp. (Westmoreland Co.) 651202 0.50% 1.00% 52.00
Donora Boro 631202 0.50% 1.00% 52.00
Dormont Boro 730902 0.50% 1.00% 52.00
Keystone Oaks S.D. 02500 0.50%
Dorrance Twp. 400102 0.50% 0.50% 52.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Douglass Twp. (Berks Co.) 060205 0.50% 1.00% 52.00

Douglass Twp. (Montgomery Co.) 060208 0.50% 1.00% 52.00
Dover Boro 670301 0.50% 1.00% X 52.00
Dover Area S.D. 67180 0.90%
Dover Twp. (York Co.) 670302 0.50% 1.00% X 52.00
Downingtown Boro 150301 0.50% 1.00% 52.00
Downingtown Area S.D. 15200 0.50%
Doylestown Boro 090503 0.50% 1.00% 52.00
Doylestown Twp. 090504 0.50% 1.00% 52.00
Dravosburg Boro 720401 0.50% 52.00
McKeesport Area S.D. 02600 0.50%
Dreher Twp. 520205 1.00% 1.00%
Driftwood Boro 120101 0.50% 1.00% 20.00
Cameron County S.D. 12270 0.50%
Drumore Twp. 361603 0.50% 1.00%
Solanco S.D. 36700 1.15%
Dublin Boro 091102 0.50% 1.00% 52.00
Dublin Twp. (Fulton Co.) 290201 0.50%
Forbes Road S.D. 29230 0.50%
Dublin Twp. (Huntingdon Co.) 310405 0.50% 1.00%
Dubois 170303 0.50% 1.00% 52.00
Duboistown Boro 410702 0.50% 10.00
Dudley Boro 050508 0.50% 10.00
Dunbar Boro 260305 0.50%
Dunbar Twp. 260306 0.50% 1.00%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Duncan Twp. 590304 0.50% 10.00

Duncannon Boro 500302 0.50% 1.00%
Susquenita S.D. 50600 1.30%
Duncansville Boro 070403 0.50% 1.00% 52.00
Dunkard Twp. 300401 0.50% 1.00% 10.00
Southeastern Greene S.D. 30650 0.50%
Dunlevy Boro 630702 0.50% 1.00% 30.00
Dunmore Boro 350301 0.50% 1.00% 52.00
Dunmore S.D. 35220 0.50%
Dunnstable Twp. 180110 0.50% 0.50% 25.00
Dupont Boro 400802 0.50% 1.00% 52.00
Duquesne 730801 1.15% 1.30% 52.00
Duquesne City S.D. 02250 0.50%
Durham Twp. 091002 0.50% 1.00%
Duryea Boro 400803 0.50% 1.00% 52.00
Dushore Boro 570104 0.50% 1.00% 10.00
Back to alpha list

Pennsylvania
Municipalities beginning with E

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Eagles Mere Boro 570105 0.50%

Earl Twp. (Berks Co.) 060206 0.50% 1.00% 10.00
Earl Twp. (Lancaster Co.) 360503 0.50% 52.00
East Allen Twp. 480504 0.50% 1.00% 52.00
East Bangor Boro 480102 0.50% 1.00% 10.00
East Berlin Boro 010101 0.50% 1.00% X 52.00
Bermudian Springs S.D. 01110 1.20%
East Bethlehem Twp. 630304 0.50% 1.00% 10.00
Bethlehem Center S.D. 63100 0.50%
East Bradford Twp. 151201 0.75% 1.00% 52.00
West Chester Area S.D. 15900 0.50%
East Brady Boro 100313 0.50% 1.00% 10.00
East Brandywine Twp. 150302 0.625% 1.00% 52.00
East Brunswick Twp. 540104 0.50% 1.00% 10.00
East Buffalo Twp. 600101 0.50% 0.50% 52.00
Lewisburg Area S.D. 60400 1.50%
East Butler Boro 100107 0.50% 52.00
East Caln Twp. 150303 0.50% 1.00% 52.00
East Cameron Twp. 490402 0.50% 1.00% 10.00
East Carroll Twp. 110205 0.50% 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
East Chillisquaque Twp. 490201 0.50% 1.00%

Milton Area S.D. 49500 1.30%
East Cocalico Twp. 360103 0.50% 1.00% 52.00
East Conemaugh Boro 110403 0.50% 1.00% 10.00
East Coventry Twp. 150601 0.75% 1.00% 52.00
Owen J Roberts S.D. 15660 0.50%
East Deer Twp. 710301 0.50% 52.00
Deer Lakes S.D. 02225 0.50%
East Donegal Twp. 360401 0.50% 1.00% 52.00
Donegal S.D. 36220 0.50%
East Drumore Twp. 361604 0.50% 1.00%
Solanco S.D. 36700 1.15%
East Earl Twp. 360504 0.50% 1.00% 52.00
East Fairfield Twp. 200202 0.50% 1.00%
East Fallowfield Twp. (Chester Co.) 150203 0.50% 1.00% 52.00
East Fallowfield Twp. (Crawford Co.) 200105 0.50% 1.00%
East Finley Twp. 631005 0.50% 1.00%
East Franklin Twp. 030209 0.50% 0.50% 52.00
East Goshen Twp. 151202 0.50% 1.00% 52.00
East Greenville Boro 462102 0.50% 1.00% 52.00
Upper Perkiomem S.D. 46860 0.50%
East Hanover Twp. (Dauphin Co.) 220502 0.50% 1.00% 10.00
East Hanover Twp. (Lebanon Co.) 380503 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
East Hempfield Twp. 360801 0.50% 1.00% 52.00

Hempfield S.D. 36310 0.50%
East Hopewell Twp. 670903 0.50% 1.00% X 10.00
East Huntingdon Twp. 651603 0.50% 0.50% 52.00
Southmoreland S.D. 65750 0.50%
East Keating Twp. 180111 0.50% 10.00
East Lackawannock Twp. 430702 0.50% 1.00% 10.00
East Lampeter Twp. 360301 0.50% 1.00% 52.00
Conestoga Valley S.D. 36170 0.50%
East Lansdowne 231504 1.00% 1.00%
East Mahoning Twp. 320403 0.50% 0.50% 52.00
East Manchester Twp. 670602 0.50% 1.00% X 52.00
East Marlborough Twp. 150501 52.00
Kennett Consolidated S.D. 15400 1.00%
East McKeesport Boro 720101 0.50% 52.00
East Allegheny S.D. 02280 0.50%
East Mead Twp. 200406 0.50% 1.00%
East Nantmeal Twp. 150602 0.75% 1.00%
East Norriton Twp. 461001 0.50% 1.00% 52.00
Norristown Area S.D. 46560 0.50%
East Norwegian Twp. 540702 0.50% 52.00
East Nottingham Twp. 150701 0.75% 1.00%
Oxford Area S.D. 15670 0.50%
East Penn Twp. 130201 0.50% 1.00% 52.00
Lehighton Area S.D. 13550 0.50%
East Pennsboro Twp. 210501 0.50% 1.00% 52.00
East Pennsboro Area S.D. 21250 1.10%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
East Petersburg Boro 360802 0.50% 52.00

East Pikeland Twp. 150801 0.75% 1.00% 52.00
Phoenixville Area S.D. 15720 0.50%
East Pittsburgh Boro 721005 0.50% 52.00
East Prospect Boro 670401 0.50% 1.00% X 10.00
Eastern York S.D. 67220 0.50%
East Providence Twp. 050301 0.50% 1.00% 10.00
Everett Area S.D. 05300 1.10%
East Rochester Boro 041201 0.50% 0.50% 52.00
Rochester Area S.D. 04690 0.50%
East Rockhill Twp. 091103 0.75% 1.00% 52.00
East Side Boro 130501 0.50% 1.00% 10.00
Weatherly Area S.D. 13900 0.50%
East St. Clair Twp. 050201 0.50% 1.00%
Chestnut Ridge S.D. 05150 0.50%
East Stroudsburg Boro 450101 0.50% 1.00% 52.00
East Stroudsburg Area S.D. 45200 0.50%
East Taylor Twp. 110404 0.50% 10.00
East Union Twp. 400513 0.50% 0.50% 52.00
East Vandergrift Boro 650905 0.50% 1.00%
East Vincent Twp. 150603 0.8325% 0.50% 52.00
East Washington Boro 631401 0.50% 0.50% 52.00
Washington S.D. 63880 0.50%
East Wheatfield Twp. 320704 0.50% 0.50% 52.00
United S.D. 32800 0.85%
East Whiteland Twp. 150402 0.50% 0.50% 52.00
Easton 480302 1.45% 1.95% 52.00
Easton Area S.D. 48330 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Eastvale Boro 040403 0.50% 0.50% 52.00

Eaton Twp. 660201 0.50% 1.00% 52.00
Tunkhannock Area S.D. 66750 0.50%
Eau Claire Boro 100505 0.50% 10.00
Ebensburg Boro 110302 0.50% 52.00
Economy Boro 040203 0.50% 0.50% 52.00
Eddystone Boro 230901 1.00% 1.00% 52.00
Eden Twp. 361605 0.50%
Solanco S.D. 36700 1.15%
Edgewood Boro 721006 0.50% 52.00
Edgeworth Boro 711103 0.50% 52.00
Edgmont Twp. 231001 52.00
Edinboro Boro 250501 1.00% 1.00% 52.00
General McLane S.D. 25390 0.50%
Edwardsville Boro 401102 0.50% 1.00% 52.00
Ehrenfeld Boro 110603 0.50% 1.00% 10.00
Elco Boro 630504 0.50% 1.00% 10.00
Elder Twp. 110206 0.50% 1.00% 10.00
Elderton Boro 030210 0.50% 1.00% 10.00
Eldred Boro 420302 0.50% 1.00%
Otto Eldred S.D. 42600 0.50%
Eldred Twp. (Jefferson Co.) 330205 0.50% 1.00% 10.00
Eldred Twp. (Lycoming Co.) 410502 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Eldred Twp. (McKean Co.) 420303 0.50% 1.00%

Eldred Twp. (Monroe Co.) 450202 0.50% 1.00%
Eldred Twp. (Schuylkill Co.) 541102 0.50% 10.00
Eldred Twp. (Warren Co.) 620107 0.50% 1.00% 5.00
Elgin Boro 250105 0.50% 1.00%
Elizabeth Boro 720201 0.50% 0.50% 52.00
Elizabeth Forward S.D. 02315 0.50%
Elizabeth Twp. (Allegheny Co.) 720202 0.50% 0.50% 10.00
Elizabeth Twp. (Lancaster Co.) 361701 0.50%
Warwick S.D. 36900 0.65%
Elizabethtown Boro 360602 0.50% 1.00% 52.00
Elizabethville Boro 221002 0.50% 0.50% 52.00
Elk Creek Twp. 251104 0.40% 1.00% 52.00
Elk Lick Twp. 560601 0.50% 1.00%
Salisbury Elk Lick S.D. 56700 0.50%
Elk Twp. (Chester Co.) 150702 1.00% 1.00%
Elk Twp. (Clarion Co.) 160404 0.50% 1.00%
Elk Twp. (Tioga Co.) 530306
Elk Twp. (Warren Co.) 620108 0.50% 1.00% 5.00
Elkland Boro 590105 0.50% 1.00% 52.00
Elkland Twp. (Sullivan Co.) 570106 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Ellport Boro 370101 0.50% 30.00

Ellwood City Area S.D. 37200 0.50%
Ellsworth Boro 630203 0.50% 1.00% 52.00
Ellwood City Boro (Beaver Co.) 370102 0.50% 1.00% 52.00
Ellwood City Boro (Lawrence Co.) 370102 0.50% 1.00% 52.00
Elmhurst Twp. 350603 0.50% 1.00% 52.00
Elverson Boro 151004 0.50% 1.00% 52.00
Emlenton Boro 160108 0.50% 52.00
Emmaus Boro 390302 0.50% 1.00% 52.00
East Penn S.D. 39230 0.50%
Emporium Boro 120102 0.50% 1.00% 25.00
Emsworth Boro 710203 0.50% 1.00% 52.00
Enon Valley Boro 040508 0.50% 0.50% 5.00
Ephrata Boro 360703 0.50% 1.00% 52.00
Ephrata Twp. 360704 0.50% 52.00
Erie City 250201 0.68% 1.18% 52.00
Erie City S.D. 25260 0.50%
Ernest Boro 320404 0.50% 0.50%
Etna Boro 711201 0.50% 52.00
Shaler Area S.D. 02830 0.50%
Eulalia Twp. 530203 0.50% 1.00% 10.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Evans City Boro 100803 0.50% 52.00

Everett Boro 050302 0.50% 1.00% 52.00
Everson Boro 651601 0.50% 10.00
Exeter Boro 401001 0.50% 1.00% 52.00
Wyoming Area S.D. 40920 0.50%
Exeter Twp. (Berks Co.) 060601 0.50% 1.00% 52.00
Exeter Township S.D. 06200 0.50%
Exeter Twp. (Luzerne Co.) 401002 0.50% 1.00% 10.00
Exeter Twp. (Wyoming Co.) 401006 0.50% 10.00
Export Boro 650402 0.50% 10.00
Franklin Regional S.D. 65260 0.50%
Back to alpha list

Pennsylvania
Municipalities beginning with F

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Factoryville Boro 660106 0.50% 52.00

Fairchance Boro 260101 0.50% 1.00% 10.00
Albert Gallatin Area S.D. 26030 0.50%
Fairfield Boro 010302 0.50% 1.00% X 10.00
Fairfield Twp. (Crawford Co.) 200203 0.50% 1.00%
Fairfield Twp. (Lycoming Co.) 410503 0.50% 0.50% 5.00
Fairfield Twp. (Westmoreland Co.) 651003 0.50% 1.00% 10.00
Fairhope Twp. 560104 0.50%
Fairmount Twp. 400701 0.50% 0.50%
Northwest Area S.D. 40600 0.50%
Fairview Boro (Butler Co.) 100307 0.50% 0.50% 5.00
Fairview Twp. (Butler Co.) 100308 0.50% 5.00
Fairview Twp. (Erie Co.) 250301 0.50% 1.00% 52.00
Fairview S.D. 25330 0.50%
Fairview Twp. (Luzerne Co.) 400103 0.50% 1.00% 52.00
Fairview Twp. (Mercer Co.) 430601 0.50% 1.00% 10.00
Lakeview S.D. 43390 0.50%
Fairview Twp. (York Co.) 210905 0.50% 1.00% 52.00
West Shore S.D. 21900 0.95%
Fallowfield Twp. 630703 0.50% 1.00% 52.00
Falls Creek Boro (Clearfield Co.) 170308 0.50% 0.50% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Falls Creek Boro (Jefferson Co.) 170308 0.50% 0.50% 52.00

Falls Twp. (Bucks Co.) 091201 30.00
Falls Twp. (Wyoming Co.) 660202 0.50% 1.00% 52.00
Fallston Boro 041002 0.50% 1.00% 10.00
Fannett Twp. 280201 0.50% 1.00%
Fannett-Metal S.D. 28200 0.50%
Farmington Twp. (Clarion Co.) 160501 0.50%
North Clarion County S.D. 16750 0.50%
Farmington Twp. (Tioga Co.) 590106 0.50% 1.00% 10.00
Farmington Twp. (Warren Co.) 620109 0.50% 5.00
Farrell 430201 2.00% 1.80% 52.00
Farrell Area S.D. 43250 0.50%
Fawn Grove Boro 670904 0.50% 1.00% X 52.00
Fawn Twp. (Allegheny Co.) 710602 0.50% 1.00% 20.00
Fawn Twp. (York Co.) 670905 0.50% 1.00% X 52.00
Fayette City Boro 650102 0.50% 10.00
Fayette Twp. 340103 0.50%
Fell Twp. 350202 0.50% 1.00% 10.00
Carbondale Area S.D. 35130 0.50%
Felton Boro 670802 0.50% 1.00% X
Ferguson Twp. (Centre Co.) 140403 1.40% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Ferguson Twp. (Clearfield Co.) 170202 0.50% 1.00%

Fermanagh Twp. 340104 0.50% 52.00
Ferndale Boro 110503 0.50% 0.50% 52.00
Findlay Twp. 731801 0.50% 1.00% 52.00
West Allegheny S.D. 02940 0.50%
Findley Twp. 430703 0.50% 1.00% 52.00
Finleyville Boro 631203 0.50% 1.00% 10.00
Fishing Creek Twp. 190103 0.50% 1.00%
Fleetwood Boro 060701 0.50% 1.00% 52.00
Fleetwood Area S.D. 06250 0.50%
Flemington Boro 180112 0.50% 1.00% 52.00
Folcroft Boro 231103 1.00% 1.00% 52.00
Ford City Boro 030211 0.50% 1.00% 52.00
Ford Cliff Boro 030212 0.50% 1.00%
Forest City Boro 580302 0.50% 0.50% 10.00
Forest Hills Boro 721007 0.50% 1.00% 52.00
Forks Twp. (Northampton Co.) 480303 0.50% 1.00% 52.00
Easton Area S.D. 48330 0.50%
Forks Twp. (Sullivan Co.) 570107 0.50%
Forkston Twp. 660203 0.50% 1.00% 10.00
Forksville Boro 570108 0.50%
Forty Fort Boro 401103 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Forward Twp. (Allegheny Co.) 720203 0.50% 10.00

Forward Twp. (Butler Co.) 100804 0.50% 26.00
Foster Twp. (Luzerne Co.) 400506 0.50% 1.00% 52.00
Foster Twp. (McKean Co.) 420104 0.50% 1.00% 52.00
Foster Twp. (Schuylkill Co.) 540303 0.50% 30.00
Fountain Hill Boro 480201 0.50% 1.00% 52.00
Fox Chapel Boro 710403 0.50% 52.00
Fox Twp. (Elk Co.) 240302 0.50% 1.00% 10.00
Fox Twp. (Sullivan Co.) 570109 0.50%
Foxburg Boro 160104 0.50% 1.00% 10.00
Frackville Boro 540404 0.50% 1.00% 52.00
Frailey Twp. 540501 0.50% 10.00
Pine Grove Area S.D. 54600 0.50%
Franconia Twp. 461501 0.75% 1.00% 52.00
Souderton Area S.D. 46710 0.50%
Frankfort Springs Boro 041301 0.50% 5.00
Southside Area S.D. 04740 0.50%
Franklin Boro (Cambria Co.) 110405 0.90% 1.30% 10.00
Franklin Boro (Venango Co.) 610205 1.25% 1.00% 52.00
Franklin Park Boro 710702 0.50% 0.50% 52.00
Franklin Twp. (Adams Co.) 010402 0.50% 1.00% X 10.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Franklin Twp. (Beaver Co.) 041101 0.50% 0.50% 52.00

Riverside Beaver County S.D. 04585 0.50%
Franklin Twp. (Bradford Co.) 080502 0.50%
Franklin Twp. (Butler Co.) 100602 0.50%
Franklin Twp. (Carbon Co.) 130202 0.50% 1.00% 52.00
Franklin Twp. (Chester Co.) 150102 0.50% 0.50%
Franklin Twp. (Columbia Co.) 190604 0.50% 1.00% 52.00
Franklin Twp. (Erie Co.) 250502 0.50% 1.00% 52.00
Franklin Twp. (Fayette Co.) 260601 0.50% 1.00% 10.00
Uniontown Area S.D. 26800 0.50%
Franklin Twp. (Greene Co.) 300201 0.50% 1.00% 10.00
Central Greene S.D. 30140 0.50%
Franklin Twp. (Huntingdon Co.) 070606 0.50% 1.00%
Franklin Twp. (Luzerne Co.) 400203 0.50% 1.00% 10.00
Dallas S.D. 40160 0.50%
Franklin Twp. (Lycoming Co.) 410101 0.50% 0.50%
East Lycoming S.D. 41200 1.20%
Franklin Twp. (Snyder Co.) 550105 0.50% 0.50% 10.00
Midd-West S.D. 55500 1.80%
Franklin Twp. (York Co.) 670703 0.50% 1.00% X 52.00
Northern York County S.D. 67460 0.75%
Franklintown Boro 670704 0.50% 0.50% X
Frankstown Twp. 070404 0.50%
Frazer Twp. 710302 0.50% 1.00% 52.00
Fredonia Boro 430802 0.50% 1.00% 10.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Freeburg Boro 550202 0.50% 1.00% 10.00

Freedom Boro 040702 0.50% 1.00% 52.00
Freedom Twp. (Adams Co.) 010403 0.50% 1.00% X 10.00
Freedom Twp. (Blair Co.) 070501 0.50% 10.00
Spring Cove S.D. 07750 0.50%
Freehold Twp. 620110 0.50% 5.00
Freeland Boro 400507 0.50% 1.00% 52.00
Freemansburg Boro 480204 0.50% 1.00% 52.00
Freeport Boro 100201 0.50% 52.00
Freeport Twp. 300503 0.50% 1.00%
French Creek Twp. 200209 0.50% 1.00%
Frenchcreek Twp. 610206 0.50% 1.00% 10.00
Fulton Twp. 361606 0.50% 1.00%
Solanco S.D. 36700 1.15%
Back to alpha list

Pennsylvania
Municipalities beginning with G

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Gaines Twp. 530307 0.50% 1.00%

Galeton Boro 530302 0.50% 0.50% 10.00
Gallagher Twp. 180113 0.50% 0.50% 10.00
Gallitzin Boro 110906 0.50% 52.00
Gallitzin Twp. 110907 0.50% 10.00
Gamble Twp. 410504 0.50% 0.50%
Garrett Boro 560302 0.50%
Gaskill Twp. 330306 0.50% 1.00%
Genesee Twp. 530403 0.50% 1.00%
Geistown Boro 0.50% 1.00% 30.00
Greater Johnstown S.D. 11250 110701 0.50%
Richland S.D. 11650 111101 0.50%
Georges Twp. 260102 0.50% 1.00% 52.00
Georgetown Boro 041302 0.50% 1.00% 5.00
German Twp. 0.50% 1.00% 52.00
Albert Gallatin Area S.D. 26030 260103 0.50%
Uniontown Area S.D. 26800 260602 0.50%
Germany Twp. (Adams Co.) 010502 0.50% 1.00% X 10.00
Littlestown Area S.D. 01520 1.10%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Gettysburg Boro 010404 0.50% 1.00% X 52.00

Gibson Twp. (Cameron Co.) 120103 0.50%
Gibson Twp. (Susquehanna Co.) 580503 0.50% 1.00%
Gilberton Boro 540202 0.50% 0.50% 52.00
Gilmore Twp. 300504 0.50% 1.00%
Gilpin Twp. 030301 0.50% 10.00
Leechburg Area S.D. 03450 0.50%
Girard Boro 250601 0.50% 1.00% 52.00
Girard S.D. 25405 0.50%
Girard Twp. (Clearfield Co.) 170104 0.50% 1.00% 10.00
Girard Twp. (Erie Co.) 250602 0.50% 1.00% 52.00
Girard S.D. 25405 0.50%
Girardville Boro 540405 0.50% 1.00% 10.00
Glade Twp. 620111 0.50% 5.00
Glasgow Boro 041401 0.50% 1.00%
Western Beaver County S.D. 04930 0.50%
Glassport Boro 720801 0.50% 52.00
South Allegheny S.D. 02865 0.50%
Glen Campbell Boro 320606 0.50% 10.00
Glen Hope Boro 170603 0.50% 0.50% 15.00
Glen Osborne 711108 0.50% 0.50% 52.00
Glen Rock Boro 671102 0.50% 1.00% X 20.00
Glenburn Twp. 350104 0.50% 1.00% 10.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Glendon Boro 480801 0.50% 1.00% 10.00

Wilson Area S.D. 48860 0.50%
Glenfield Boro 711104 0.50% 1.00% 10.00
Glenolden Boro 230501 52.00
Goldsboro Boro 210906 0.50% 1.00%
Gordon Boro 540406 0.50% 1.00% 52.00
Goshen Twp. 170105 0.50% 0.50% 10.00
Graham Twp. 170802 0.50% 10.00
Grampian Boro 170203 0.50% 1.00% 52.00
Grant Twp. 320405 0.50% 0.50%
Granville Twp. (Bradford Co.) 080606 0.50%
Troy Area S.D. 08665 0.50%
Granville Twp. (Mifflin Co.) 440107 0.50% 1.00% 52.00
Gratz Boro 221003 0.50% 1.00% 20.00
Gray Twp. 300505 0.50% 10.00
Green Hills Boro 631006 0.50%
Green Lane Boro 462103 0.50% 1.00%
Green Tree Boro 730903 0.50% 1.00% X 52.00
Keystone Oaks S.D. 02500 0.50%
Green Twp. (Forest Co.) 270103 0.50% 10.00
Green Twp. (Indiana Co.) 320607 0.50% 1.00% 10.00
Greencastle Boro 280302 0.50% 0.50% 52.00
Greencastle-Antrim S.D. 28300 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Greene Twp. (Beaver Co.) 041303 0.50% 0.50% 52.00

Greene Twp. (Clinton Co.) 180114 0.50% 10.00
Greene Twp. (Erie Co.) 251302 0.50% 1.00% 10.00
Greene Twp. (Franklin Co.) 280102 0.50% 1.00% 10.00
ChambersBurg Area S.D. 28130 1.20%
Greene Twp. (Greene Co.) 300402 0.50% 1.00% 52.00
Greene Twp. (Mercer Co.) 200303 0.50% 1.00% 52.00
Jamestown Area S.D. 43360 0.50%
Greenfield Twp. (Blair Co.) 070302 0.50% 1.00% 52.00
Claysburg-Kimmel S.D. 07150 0.50%
Greenfield Twp. (Erie Co.) 251303 0.50% 0.50% 10.00
Greenfield Twp. (Lackawanna Co.) 350402 0.50% 0.50% 52.00
Greensboro Boro 300403 0.50% 1.00% 10.00
Greensburg 1.15% 52.00
Greensburg Salem S.D. 65320 650602 0.50%
Hempfield Area S.D. 65380 650702 0.50%
Greenville Boro 430301 0.500% 1.000% 52.00
Greenville Area S.D. 43280 0.50%
Greenville Twp. 560303 0.50% 1.00%
Greenwich Twp. 061002 0.50% 1.00% 10.00
Greenwood Twp. (Clearfield Co.) 0.50% 0.50%
170204
Greenwood Twp. (Columbia Co.) 190501 0.50% 1.00%
Millville Area S.D. 19500 1.20%
Greenwood Twp. (Crawford Co.) 200106 0.50% 1.00% 52.00
Greenwood Twp. (Juniata Co.) 500101 0.50% 1.00%
Greenwood S.D. 50300 1.25%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Greenwood Twp. (Perry Co.) 500102 0.50% 1.00%

Gregg Twp. (Centre Co.) 140302 0.50% 0.50%
Gregg Twp. (Union Co.) 490608 0.50% 1.00% 52.00
Grove City Boro 430401 0.50% 1.00% 52.00
Grove City Area S.D. 43290 0.50%
Grove Twp. 120104 0.50%
Grugan Twp. 180115 0.50% 0.50% 10.00
Guilford Twp. 0.50% 1.00% 52.00
ChambersBurg Area S.D. 28130 280103 1.20%
Waynesboro Area S.D. 28900 280501 0.50%
Gulich Twp. 170604 0.50% 0.50%
Back to alpha list

Pennsylvania
Municipalities beginning with H

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Haines Twp. 140303 0.50% 0.50%

Halfmoon Twp. 140404 0.50% 0.50% 10.00
Halifax Boro 220301 0.50%
Halifax Area S.D. 22250 0.50%
Halifax Twp. 220302 0.50% 52.00
Hallam Boro 670402 0.50% 1.00% X 10.00
Hamburg Boro 060901 0.50% 1.00% 52.00
Hamburg Area S.D. 06350 0.50%
Hamilton Twp. (Adams Co.) 0.50% 1.00% X 52.00
Bermudian Springs S.D. 01110 010102 1.20%
Hamilton Twp. (Franklin Co.) 280104 0.50% 1.00% 10.00
Hamilton Twp. (McKean Co.) 420203 0.50% 1.00%
Kane Area S.D. 42230 0.70%
Hamilton Twp. (Monroe Co.) 450402 0.50% 1.00% 10.00
Hamilton Twp. (Tioga Co.) 590206 0.50% 1.00%
Hamiltonban Twp. 010303 0.50% 1.00% X
Hamlin Twp. 420501 0.50% 1.00% 52.00
Smethport Area S.D. 42750 0.50%
Hampden Twp. 210401 0.50% 1.00% 52.00
Cumberland Valley S.D. 21160 1.10%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Hampton Twp. 710501 0.50% 0.50% 52.00

Hampton Township S.D. 02460 0.50%
Hanover Boro 670501 0.50% 1.00% X 52.00
Hanover Public S.D. 67280 0.50%
Hanover Twp. (Beaver Co.) 041304 0.50% 1.00% 5.00
Hanover Twp. (Lehigh Co.) 390202 0.50% 1.00% 52.00
Hanover Twp. (Luzerne Co.) 400402 0.50% 1.00% 52.00
Hanover Twp. (Northampton Co.) 480205 0.50% 1.00% 52.00
Hanover Twp. (Washington Co.) 630402 0.50% 0.50%
Harborcreek Twp. 250701 0.50% 1.00% 52.00
Harbor Creek S.D. 25435 0.50%
Harford Twp. 580504 0.50% 1.00%
Harmar Twp. 710102 0.50% 1.00% 52.00
Harmony Boro 100805 0.50% 1.00% 52.00
Harmony Twp. (Beaver Co.) 040204 0.50% 1.00% 52.00
Harmony Twp. (Forest Co.) 270104 0.50% 10.00
Harris Twp. 140405 0.50% 1.00% 52.00
Harrisburg 220401 1.50% 1.00% 156.00
Exemption = 24,500
Harrisburg City S.D. 22275 0.50%
Harrison Twp. (Allegheny Co.) 710603 0.50% 52.00
Harrison Twp. (Bedford Co.) 050105 0.50% 1.00% 10.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Harrison Twp. (Potter Co.) 530404 0.50% 1.00%

Harrisville Boro 100603 0.50% 1.00%
Hartleton Boro 600202 0.50%
Hartley Twp. 600203 0.50% 0.50% 52.00
Harveys Lake Boro 400601 0.50% 1.00% 10.00
Lake-Lehman S.D. 40390 0.50%
Hastings Boro 110207 0.50% 52.00
Hatboro Boro 460501 0.50% 1.00% 52.00
Hatboro-Horsham S.D. 46360 0.50%
Hatfield Boro 461102 0.50% 0.50% 52.00
North Penn S.D. 46570 0.50%
Hatfield Twp. 461103 0.50% 1.00% 52.00
Haverford Twp. 230401 52.00
Hawthorn Boro 160605 0.50% 45.00
Redbank Valley S.D. 16800 0.50%
Haycock Twp. 091301 0.50%
Quakertown Community S.D. 09840 1.00%
Hayfield Twp. 200407 0.50% 1.00% 52.00
Haysville Boro 711105 0.50% 1.00% 10.00
Hazle Twp. 400508 0.50% 1.00% 52.00
Hazleton 400509 1.35% 1.85% 52.00
Heath Twp. 330206 0.50% 1.00% 10.00
Hebron Twp. 530204 0.50% 1.00% 10.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Hector Twp. 0.50%

Galeton Area S.D. 53280 530303 0.50%
Northern Potter S.D. 53550 530405 0.50%
Hegins Twp. 541103 0.50% 0.50% 10.00
Heidelberg Boro 730503 0.50% 0.50% 52.00
Heidelberg Twp. (Berks Co.) 060401 0.50% 1.00% 52.00
Conrad Weiser Area S.D. 06110 0.50%
Heidelberg Twp. (Lebanon Co.) 380301 0.50% 1.00%
Eastern Lebanon County S.D. 38230 0.50%
Heidelberg Twp. (Lehigh Co.) 390501 0.50% 1.00% 10.00
Northwestern Lehigh S.D. 39460 0.50%
Heidelberg Twp. (York Co.) 671201 0.50%
Spring Grove Area S.D. 67670 0.50%
Hellam Twp. 670403 0.50% 1.00% X 52.00
Hellertown Boro 480701 0.50% 1.00% 52.00
Saucon Valley S.D. 48600 0.50%
Hemlock Twp. 190304 0.50% 0.50% 52.00
Hempfield Twp. (Mercer Co.) 430302 0.50% 1.00% 52.00
Hempfield Twp. (Westmoreland Co.) 650703 0.50% 0.50% 52.00
Henderson Twp. (Huntingdon Co.) 310102 0.50% 0.50% 52.00
Henderson Twp. (Jefferson Co.) 330307 0.50% 1.00%
Henry Clay Twp. 260603 0.50% 1.00% 10.00
Hepburn Twp. 410801 0.50%
Williamsport Area S.D. 41720 1.50%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Hereford Twp. 462101 0.50% 1.00%

Upper Perkiomen S.D. 46860 0.50%
Hermitage 430501 1.75% 1.00% 52.00
Hermitage S.D. 43330 0.50%
Herndon Boro 490101 0.50% 1.00% 10.00
Line Mountain S.D. 49350 0.50%
Herrick Twp. (Bradford Co.) 080702 0.50%
Herrick Twp. (Susquehanna Co.) 580303 0.50%
Hickory Twp. (Forest Co.) 270105 0.50% 1.00% 52.00
Hickory Twp. (Lawrence Co.) 370201 0.50%
Laurel S.D. 37400 0.50%
Highland Twp. (Adams Co.) 010405 0.50% 0.50% X 10.00
Highland Twp. (Chester Co.) 361302 1.00% 0.50%
Highland Twp. (Clarion Co.) 160202 0.50% 10.00
Highland Twp. (Elk Co.) 420201 0.50% 1.00%
Kane Area S.D. 42230 0.70%
Highspire Boro 220801 0.50% 1.00% 52.00
Steelton Highspire S.D. 22800 0.50%
Hillsgrove Twp. 570110 0.50%
Hilltown Twp. 0.50% 1.00% 52.00
North Penn S.D. 46570 461109 0.50%
Pennridge S.D. 09810 091104 1.00%
Hollenback Twp. 190204 0.50% 1.00% 10.00
Hollidaysburg Boro 070405 0.50% 1.00% 52.00
Homer City Boro 320202 0.50% 0.50% 52.00
Homer Center S.D. 32330 0.90%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Homer Twp. 530205 0.50% 0.50% 10.00

Homestead Boro 731501 0.50% 40.00
Steel Valley S.D. 02883 0.50%
Homewood Boro 040404 0.50% 0.50% 52.00
Honesdale Boro 640107 52.00
Honey Brook Boro 151005 0.50% 0.50%
Honey Brook Twp. 151006 1.00% 0.50%
Hookstown Boro 041305 0.50% 5.00
Hooversville Boro 560402 0.50%
Hop Bottom Boro 580505 0.50% 0.50%
Hopewell Boro 050402 0.50% 1.00% 10.00
Hopewell Twp. (Beaver Co.) 040801 0.50% 1.00% 52.00
Hopewell Area S.D. 04410 0.50%
Hopewell Twp. (Bedford Co.) 050403 0.50% 0.50% 10.00
Hopewell Twp. (Cumberland Co.) 210701 0.50% 10.00
Shippensburg Area S.D. 21800 0.90%
Hopewell Twp. (Huntingdon Co.) 050509 0.50% 1.00% 10.00
Hopewell Twp. (Washington Co.) 630102 0.50% 1.00% 52.00
Hopewell Twp. (York Co.) 670906 0.50% 1.00% X 52.00
Horsham Twp. 460502 0.50% 1.00% 52.00
Hatboro-Horsham S.D. 46360 0.50%
Horton Twp. 0.50% 1.00% 52.00
Brockway Area S.D. 33070 330101 0.50%
Ridgeway S.D. 24600 240201 0.50%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Houston Boro 630802 0.50% 1.00% 52.00

Chartiers Houston S.D. 63190 0.50%
Houtzdale Boro 170605 0.50% 0.50%
Hovey Twp. 160101 0.50%
Howard Boro 140103 0.50% 0.50% 10.00
Howard Twp. 140104 0.50% 0.50% 10.00
Howe Twp. (Forest Co.) 270106 52.00
Howe Twp. (Perry Co.) 500202 0.50% 1.00% 52.00
Newport S.D. 50400 1.10%
Hubley Twp. 541104 0.50% 10.00
Hughestown Boro 400804 0.50% 1.00% 52.00
Hughesville Boro 410102 0.50% 0.50% 30.00
Hulmeville Boro 090801 10.00
Hummelstown Boro 220503 0.50% 1.00% 52.00
Hunker Boro 650704 0.50% 0.50%
Hunlock Twp. 400702 0.50% 1.00% 52.00
Huntingdon Boro 310103 0.50% 1.00% 52.00
Huntington Twp. (Adams Co.) 010103 0.50% 1.00% X
Huntington Twp. (Luzerne Co.) 400703 0.50% 10.00
Huston Twp. (Blair Co.) 070502 0.50% 1.00% 10.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Huston Twp. (Centre Co.) 140105 0.50% 0.50% 10.00

Huston Twp. (Clearfield Co.) 170304 0.50% 10.00
Hyde Park Boro 650906 0.50% 52.00
Hydetown Boro 200502 0.50% 1.00% 10.00
Hyndman Boro 050106 0.50% 0.50% 10.00
Back to alpha list

Pennsylvania
Municipalities beginning with I

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Independence Twp. (Beaver Co.) 040802 0.50% 1.00% 10.00

Independence Twp. (Washington Co.) 630103 0.50% 1.00%
Indian Lake Boro 560801 0.50%
Shanksville-Stonycreek S.D. 56740 0.50%
Indiana Boro 320302 0.50% 1.00% 52.00
Indiana Twp. 710404 0.50% 52.00
Industry Boro 041402 0.50% 0.50% 52.00
Ingram Boro 731001 0.50% 1.00% 10.00
Montour S.D. 02630 0.50%
Irvona Boro 170405 0.50% 10.00
Irwin Boro 651401 0.50% 52.00
Norwin S.D. 65650 0.50%
Irwin Twp. 610207 0.50% 1.00% 10.00
Ivyland Boro 0.50% 1.00% 52.00
Centennial S.D. 09200 090401 0.50%
Back to alpha list

Pennsylvania
Municipalities beginning with J

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Jackson Center Boro 430602 0.50% 1.00% 10.00

Jackson Twp. (Butler Co.) 100806 0.50% 1.00% 52.00
Jackson Twp. (Cambria Co.) 110303 0.50% 0.50% 15.00
Jackson Twp. (Columbia Co.) 190104 0.50% 1.00%
Jackson Twp. (Dauphin Co.) 220303 0.50%
Jackson Twp. (Greene Co.) 300506 0.50%
Jackson Twp. (Huntingdon Co.) 310104 0.50% 1.00% 10.00
Jackson Twp. (Lebanon Co.) 380302 0.50% 1.00%
Jackson Twp. (Luzerne Co.) 400602 0.50% 1.00% 52.00
Jackson Twp. (Lycoming Co.) 590202 0.50% 0.50%
Jackson Twp. (Mercer Co.) 430603 0.50% 1.00% 25.00
Jackson Twp. (Monroe Co.) 450303 0.75% 1.00%
Jackson Twp. (Northumberland Co.) 490102 0.50% 1.00% 10.00
Jackson Twp. (Perry Co.) 500405 0.50% 1.00%
Jackson Twp. (Snyder Co.) 550203 0.50% 1.00%
Jackson Twp. (Tioga Co.) 590107 0.50% 1.00% 10.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Jackson Twp. (Venango Co.) 610402 0.50% 1.00% 10.00

Jackson Twp. (York Co.) 671202 0.50% 1.00%* X 52.00
Jacobus Boro 670202 0.50% 1.00%* X
Jamestown Boro 200304 0.50% 1.00% 52.00
Jay Twp. 240303 0.50% 1.00% 10.00
Jeannette 1.35% 1.00% 52.00
Jeannette City S.D. 65410 650801 0.50%
Penn-Trafford S.D. 65710 651505 0.50%
Jeddo Boro 400510 0.50% 0.50%
Jefferson Hills Boro 731901 0.50% 1.00% 52.00
West Jefferson Hills S.D. 02955 0.50%
Jefferson Boro (Greene Co.) 300302 0.50% 1.00% 52.00
Jefferson Boro (York Co.) 671203 0.50% 1.00%* X
Jefferson Twp. (Berks Co.) 061503 0.50% 1.00%
Jefferson Twp. (Butler Co.) 100702 0.50% 52.00
Jefferson Twp. (Dauphin Co.) 221004 0.50%
Jefferson Twp. (Fayette Co.) 260401 0.50% 1.00% 10.00
Frazier S.D. 26290 0.50%
Jefferson Twp. (Greene Co.) 300303 0.50% 1.00% 52.00
Jefferson Twp. (Lackawanna Co.) 350604 0.50%
Jefferson Twp. (Mercer Co.) 430704 0.50% 0.50% 10.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Jefferson Twp. (Somerset Co.) 560901 0.50% 1.00% 5.00

Somerset Area S.D. 56770 0.50%
Jefferson Twp. (Washington Co.) 630403 0.50% 0.50%
Jenkins Twp. 400805 0.50% 0.50% 52.00
Jenkintown Boro 460601 1.00% 52.00
Jenkintown S.D. 46380 1.00%
Jenks Twp. 270107 0.50% 0.50% 52.00
Jenner Twp. 560403 0.50% 0.50% 10.00
Jennerstown Boro 560404 0.50% 0.50% 52.00
Jermyn Boro 350403 0.50% 1.00% 52.00
Jersey Shore Boro 410208 0.50% 0.50% 52.00
Jessup Boro 351003 0.50% 1.00% 52.00
Jessup Twp. (Susqhehanna Co.) 580407 1.00% 1.00%
Jim Thorpe Boro 130101 0.50% 1.00% 52.00
Jim Thorpe Area S.D. 13500 0.50%
Johnsonburg Boro 240101 0.50% 0.50% 52.00
Johnsonburg Area S.D. 24350 0.50%
Johnstown 110702 1.00% 1.00% 156.00
Exemption = 21,000
Greater Johnstown S.D. 11250 0.50%
Jones Twp. 0.50% 1.00% 5.00
Johnsonburg Area S.D. 24350 240102 0.50%
Kane Area S.D. 42230 420202 0.70%
Jonestown Boro 380504 0.50% 1.00%
Jordan Twp. (Clearfield Co.) 490103 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Jordan Twp. (Lycoming Co.) 410103 0.50% 0.50%

Jordan Twp. (Northumberland Co.) 170606 0.50%
Juniata Terrace Boro 440108 0.50% 1.00% 10.00
Juniata Twp. (Bedford Co.) 050202 0.50% 1.00%
Juniata Twp. (Blair Co.) 070406 0.50%
Juniata Twp. (Huntingdon Co.) 310105 0.50% 1.00% 10.00
Juniata Twp. (Perry Co.) 500203 0.50% 1.00%
Newport S.D. 50400 1.10%
Back to alpha list

Pennsylvania
Municipalities beginning with K

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Kane Boro 420204 0.50% 1.00% 52.00

Kane Area S.D. 42230 0.70%
Karns City Boro 100309 0.50% 52.00
Karthaus Twp. 170803 0.50% 0.50% 52.00
Keating Twp. (McKean Co.) 420502 0.50% 1.00% 20.00
Keating Twp. (Potter Co.) 530102 0.50% 0.50%
Kelly Twp. 600102 0.50% 1.00% 52.00
Kenhorst Boro 060803 0.50% 1.00% 52.00
Kennedy Twp. 731002 0.50% 1.00% 52.00
Montour S.D. 02630 0.50%
Kennett Square Boro 150502 0.50% 1.00% 52.00
Kennett Twp. 150503 0.75% 1.00%
Kidder Twp. 0.50% 1.00% 52.00
Jim Thorpe Area S.D. 13500 130102 0.50%
Weatherly Area S.D. 13900 130502 0.50%
Kilbuck Twp. 710204 0.50% 10.00
Kimmel Twp. 070301 0.50% 10.00
Claysburg-Kimmel S.D. 07150 0.50%
King Twp. 050203 0.50% 1.00%
Kingsley Twp. 270108 0.50% 10.00
Kingston Boro 401104 1.600% 1.00% 52.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Kingston Twp. 400204 1.05% 1.00% 52.00

Dallas S.D. 40160 0.50%
Kiskiminetas Twp. 030102 0.50% 52.00
Apollo-Ridge S.D. 03060 0.50%
Kistler Boro 310306 0.50% 1.00% 30.00
Mount Union Area S.D. 31600 0.50%
Kittanning Boro 030213 0.50% 0.50% 52.00
Kittanning Twp. 030214 0.50%
Kline Twp. 400514 0.50% 52.00
Knox Boro 160405 0.50% 0.50% 52.00
Knox Twp. (Clarion Co.) 160502 0.50%
Knox Twp. (Clearfield Co.) 170106 0.50% 0.50% 10.00
Knox Twp. (Jefferson Co.) 330207 0.50% 1.00% 10.00
Knoxville Boro 590108 0.50% 1.00% 10.00
Koppel Boro 040405 0.50% 1.00% 52.00
Kulpmont Boro 490302 0.50% 1.00% 10.00
Kutztown Boro 061003 0.50% 1.00% 52.00
Back to alpha list

Pennsylvania
Municipalities beginning with L

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Laceyville Boro 080712 0.50%

Lack Twp. 340105 0.50% 1.00%
Lackawannock Twp. 431101 0.50% 1.00% 10.00
West Middlesex Area S.D. 43750 0.50%
Lafayette Twp. 420105 0.50% 1.00% 52.00
Laflin Boro 400904 0.50% 1.00% 52.00
Lake City Boro 250603 0.50% 1.00% 52.00
Girard S.D. 25405 0.50%
Lake Twp. (Luzerne Co.) 400603 0.50% 1.00% 10.00
Lake Twp. (Mercer Co.) 430604 0.50% 1.00% 10.00
Lake Twp. (Wayne Co.) 640203 0.50% 0.50%
Lamar Twp. 180116 0.50% 0.50% 52.00
Lancaster 0.60% 1.00% 52.00
Conestoga Valley S.D. 36170 360399 0.50%
Lampeter-Strasburg S.D. 36360 360999 0.50%
Lancaster S.D. 36400 361001 0.50%
Lancaster Twp. (Butler Co.) 100807 0.50% 0.50% 52.00
Lancaster Twp. (Lancaster Co.) 361002 0.50% 10.00
Lancaster S.D. 36400 0.50%
Landingville Boro 540901 0.50% 10.00
Schuylkill Haven Area S.D. 54730 0.50%
Landisburg Boro 500406 0.50% 1.00%
Langhorne Boro 090802 52.00
Langhorne Manor Boro 090803 10.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Lansdale Boro 461104 0.50% 1.00% 52.00

Lansford Boro 130401 0.50% 1.00% 52.00
Laplume Twp. 660103 0.50%
Laporte Boro 570111 0.50% 1.00% 52.00
Laporte Twp. 570112 0.50%
Larimer Twp. 560304 0.50%
Larksville Boro 401105 0.50% 1.00% 52.00
Lathrop Twp. 580506 0.50%
Latimore Twp. 010104 0.50%
Latrobe Boro. 650501 0.90% 1.00% 52.00
Greater Latrobe S.D. 65310 0.50%
Laurel Mountain Boro 651004 0.50% 1.00% 10.00
Laurel Run Boro 400905 0.50% 1.00% 52.00
Laureldale Boro 061101 0.50% 1.00% 10.00
Muhlenberg Township S.D. 06550 0.50%
Lausanne Twp. 130503 0.50% 1.00%
Lawrence Park Twp. 250801 0.50% 1.00% 52.00
Iroquois S.D. 25655 0.50%
Lawrence Twp. (Clearfield Co.) 170107 0.50% 1.00% 52.00
Lawrence Twp. (Tioga Co.) 590109 0.50% 1.00% 10.00
Lawrenceville Boro 590110 0.50% 1.00% 30.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Le Boeuf Twp. 250401 0.50% 10.00

Fort Leboeuf S.D. 25355 0.50%
Leacock Twp. 361501 0.50% 1.00%
Pequea Valley S.D. 36530 0.50%
Lebanon 380401 1.40% 52.00
Lebanon S.D. 38460 0.50%
Leechburg Boro 030302 0.50% 1.00% 52.00
Leesport Boro 061404 0.50% 1.00% 10.00
Leet Twp. 711106 0.50% 52.00
Leetsdale Boro 711107 0.50% 1.00% 52.00
Lehigh Twp. (Carbon Co.) 130504 0.50% 1.00% 10.00
Lehigh Twp. (Northampton Co.) 480505 0.50% 1.00% 52.00
Lehigh Twp. (Wayne Co.) 350610 0.50%
Lehighton Boro 130203 0.50% 1.00% 52.00
Lehman Twp. (Luzerne Co.) 400604 0.50% 0.50% 52.00
Lehman Twp. (Pike Co.) 450105 0.50% 0.50% 10.00
Leidy Twp. 180117 0.50% 1.00% 52.00
Lemon Twp. 660204 0.50% 10.00
Lemoyne Boro 210901 0.50% 1.00% 52.00
Lenhartsville Boro 061004 0.50% 1.00% 10.00
Lenox Twp. 580507 0.50% 1.00%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
LeRaysville Boro 080301 0.50% 1.00%

Northeast Bradford County S.D. 08300 0.50%
Leroy Twp. 080203 0.50%
Letterkenny Twp. 280105 0.50% 1.00% 10.00
Lewis Run Boro 420106 0.50% 1.00% 52.00
Lewis Twp. (Lycoming Co.) 410802 0.50%
Lewis Twp. (Northumberland Co.) 490604 0.50% 1.00% 52.00
Lewis Twp. (Union Co.) 600204 0.50% 1.00%
Lewisberry Boro 210907 0.50% 0.50%
Lewisburg Boro 600103 0.50% 1.00% 52.00
Lewistown Boro 440109 0.50% 1.00% 52.00
Liberty Boro (Allegheny Co.) 720802 0.50% 0.50% 52.00
Liberty Boro (Tioga Co.) 590207 0.50% 1.00%
Liberty Twp. (Adams Co.) 010304 0.50%
Liberty Twp. (Bedford Co.) 050503 0.50% 10.00
Liberty Twp. (Centre Co.) 180102 0.50% 52.00
Liberty Twp. (McKean Co.) 420402 0.50% 1.00%
Liberty Twp. (Mercer Co.) 430402 0.50% 1.00% 10.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Liberty Twp. (Montour Co.) 470104 0.50%

Liberty Twp. (Tioga Co.) 590208 0.50% 1.00%
Licking Creek Twp. 290102 0.50% 1.00%
Licking Twp. 160406 0.50% 1.00%
Ligonier Boro 651005 0.50% 10.00
Ligonier Twp. 651006 0.50% 52.00
Lilly Boro 110908 0.50% 0.50% 30.00
Limerick Twp. 461702 0.50% 1.00% 52.00
Spring Ford Area S.D. 46730 0.50%
Limestone Twp. (Clarion Co.) 160302 0.50% 1.00% 10.00
Limestone Twp. (Lycoming Co.) 410209 0.50%
Limestone Twp. (Montour Co.) 490602 0.50% 0.50%
Limestone Twp. (Union Co.) 600205 0.50%
Limestone Twp. (Warren Co.) 620112 0.50% 0.50% 5.00
Lincoln Boro 720803 0.50% 1.00% 52.00
Lincoln Twp. (Bedford Co.) 050204 0.50% 1.00%
Lincoln Twp. (Huntingdon Co.) 310106 0.50% 10.00
Lincoln Twp. (Somerset Co.) 560902 0.50% 1.00% 52.00
Linesville Boro 200107 0.50% 1.00% 52.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Litchfield Twp. 080401 0.50%

Sayre Area S.D. 08600 1.00%
Lititz Boro 361702 0.50% 1.00% 52.00
Warwick S.D. 36900 0.65%
Little Beaver Twp. 370302 0.50%
Little Britain Twp. 361607 0.50%
Solanco S.D. 36700 1.15%
Little Mahanoy Twp. 490104 0.50% 1.00%
Littlestown Boro 010503 0.50% 1.00%* X 52.00
Liverpool Boro 500103 0.50% 1.00%
Liverpool Twp. 500104 0.50% 1.00%
Lock Haven 180118 0.50% 0.50% 52.00
Locust Twp. 190605 0.50% 1.00%
Logan Twp. (Blair Co.) 070102 0.50% 1.00% 52.00
Altoona Area S.D. 07050 0.50%
Logan Twp. (Clinton Co.) 180119 0.50% 0.50% 10.00
Logan Twp. (Huntingdon Co.) 310203 0.50%
Loganton Boro 180120 0.50% 0.50% 10.00
Loganville Boro 670203 0.50% 1.00%* X
London Grove Twp. 150104 0.75% 0.50%
Londonderry Twp. (Bedford Co.) 050107 0.50% 1.00% 10.00
Londonderry Twp. (Chester Co.) 361303 0.75%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Londonderry Twp. (Dauphin Co.) 220504 0.50% 1.00% 52.00

Long Branch Boro 630505 0.50% 1.00% 10.00
Longswamp Twp. 060302 0.50% 1.00% 52.00
Lorain Boro 110504 0.50% 10.00
Loretto Boro 110909 0.50% 10.00
Lower Allen Twp. 0.60% 1.00% 52.00
Mechanicsburg Area S.D. 21650 210699 1.20%
West Shore S.D. 21900 210902 0.95%
Lower Alsace Twp. 060101 0.50% 1.00% 52.00
Antietam S.D. 06050 0.50%
Lower Augusta Twp. 490105 0.50%
Lower Burrell 650201 0.50% 52.00
Burrell S.D. 65070 0.50%
Lower Chanceford Twp. 670803 0.50% 1.00%* X
Lower Chichester Twp. 230201 1.00% 1.00% 52.00
Lower Frankford Twp. 210102 0.50% 1.00% 10.00
Lower Frederick Twp. 461202 0.50% 1.00%
Lower Gwynedd Twp. 462202 0.50% 1.00% 52.00
Lower Heidelberg Twp. 061601 0.50% 1.00% 52.00
Wilson S.D. 06910 0.50%
Lower Macungie Twp. 390303 0.50% 1.00% 52.00
East Penn S.D. 39230 0.50%
Lower Mahanoy Twp. 490106 0.50% 1.00%
Lower Makefield Twp. (Bucks Co.) 091202 52.00
Lower Merion Twp. 460701 52.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Lower Mifflin Twp. 210103 0.50% 1.00% 10.00

Lower Milford Twp. 390802 0.50% 1.00% 52.00
Lower Moreland Twp 460801 0.50% 1.00% 52.00
Lower Moreland Twp S.D. 46460 0.50%
Lower Mt. Bethel Twp. 0.75% 1.00% 52.00
Bangor Area S.D. 48080 480103 0.70%
Easton Area S.D. 48330 480304 0.50%
Lower Nazareth Twp. 480402 0.50% 1.00% 52.00
Lower Oxford Twp. 150703 1.00% 1.00%
Lower Paxton Twp. 220102 0.50% 1.00% 52.00
Lower Pottsgrove Twp. 461301 0.50% 1.00% 52.00
Pottsgrove S.D. 46630 0.50%
Lower Providence Twp. 460901 0.50% 1.00% 52.00
Methacton S.D. 46530 0.50%
Lower Salford Twp. 461502 0.50% 1.00% 52.00
Lower Saucon Twp. 480702 0.75% 1.00% 30.00
Saucon Valley S.D. 48600 0.50%
Lower Southampton Twp. 090804 1.00% 1.00% 10.00
Lower Swatara Twp. 220601 0.50% 1.00% 52.00
Middletown Area S.D. 22600 1.25%
Lower Towamensing Twp. 130302 0.50% 1.00% 52.00
Lower Turkeyfoot Twp. 561004 0.50% 1.00%
Lower Tyrone Twp. 260402 0.50% 1.00% 10.00
Frazier S.D. 26290 0.50%
Lower Windsor Twp. 670404 0.50% 1.00%* X 10.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Lower Yoder Twp. 110703 0.50% 52.00

Lowhill Twp. 390502 0.50% 1.00% 10.00
Loyalhanna Twp. 320107 0.50% 52.00
Loyalsock Twp. 410301 0.50% 0.50% 52.00
Loyalsock Township S.D. 41420 1.15%
Lumber Twp. 120105 0.50% 0.50% 10.00
Lurgan Twp. 280106 0.50% 1.00% 10.00
ChambersBurg Area S.D. 28130 1.20%
Luzerne Boro 401106 0.50% 1.00% 52.00
Luzerne Twp. 260203 0.50% 1.00% 52.00
Lycoming Twp. 410803 0.50% 0.50%
Lykens Boro 221005 0.50% 10.00
Lykens Twp. 221006 0.50%
Lynn Twp. 390503 0.50% 1.00% 10.00
Lyons Boro 061005 0.50% 1.00% 52.00
Back to alpha list

Pennsylvania
Municipalities beginning with M

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
School District PSD Res Exempt when >
Code Res
Code $12,000)
Macungie Boro 390306 0.50% 1.00% 52.00

East Penn S.D. 39230 0.50%
Madison Boro 651702 0.50% 10.00
Yough S.D. 65890 0.50%
Madison Twp. (Armstrong Co.) 160601 0.50%
Madison Twp. (Clarion Co.) 160701 0.50% 1.00% 10.00
Union S.D. 16900 0.50%
Madison Twp. (Columbia Co.) 190502 0.50% 0.50%
Madison Twp. (Lackawanna Co.) 350605 0.50% 0.50%
Mahaffey Boro 320603 0.50% 1.00% 10.00
Mahanoy City Boro 540203 1.50% 1.00% 52.00
Mahanoy Twp. 540204 0.50% 1.00% 52.00
Mahoning Twp. (Armstrong Co.) 160602 0.50% 1.00% 10.00
Mahoning Twp. (Carbon Co.) 130204 0.50% 1.00% 50.00
Mahoning Twp. (Lawrence Co.) 0.50% 1.00% 10.00
Mohawk Area S.D. 37500 370303 0.50%
Union Area S.D. 37700 370701 0.50%
Mahoning Twp. (Montour Co.) 470105 0.50% 1.00% 52.00
Maidencreek Twp. 060702 0.50% 1.00% 52.00
Main Twp. 190305 0.50% 1.00% 10.00
Malvern Boro 150403 1.00% 1.00% 52.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
Code Res
Code $12,000)
Manchester Boro 670603 0.50% 1.00% X 52.00

Manchester Twp. 670101 0.50% 1.00% X 52.00
Central York S.D. 67130 0.50%
Manheim Boro 361101 0.50% 1.00% 52.00
Manheim Central S.D. 36440 0.50%
Manheim Twp. (Lancaster Co.) 361201 0.50% 1.00% 52.00
Manheim Township S.D. 36450 0.50%
Manheim Twp. (York Co.) 671001 0.50% 1.00% X
South Western S.D. 67640 0.50%
Mann Twp. 050303 0.50% 1.00% 10.00
Manns Choice Boro 050108 0.50% 1.00% 10.00
Manor Boro 0.50% 0.50% 52.00
Penn-Trafford S.D. 65710 651501 0.50%
Manor Twp. (Armstrong Co.) 030215 0.50% 1.00% 35.00
Manor Twp. (Lancaster Co.) 361402 0.50% 1.00%
Manorville Boro 030216 0.50% 0.50%
Mansfield Boro 590209 0.50% 1.00% 52.00
Mapleton Boro 310301 0.50% 0.50%
Marcus Hook Boro 230202 1.00% 1.00% 52.00
Marianna Boro 630305 0.50% 1.00% 10.00
Marietta Boro 360402 0.50% 10.00
Donegal S.D. 36220 0.50%
Marion Center Boro 320406 0.50% 0.50% 52.00
Marion Heights Boro 490303 0.50% 1.00% 10.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
Code Res
Code $12,000)
Marion Twp. (Beaver Co.) 041102 0.50% 0.50% 52.00

Marion Twp. (Berks Co.) 060402 0.50% 1.00%
Marion Twp. (Butler Co.) 100506 0.50% 1.00% 10.00
Marion Twp. (Centre Co.) 140203 0.50% 0.50% 10.00
Marklesburg Boro 310107 0.50% 0.50% 10.00
Markleysburg Boro 260604 0.50% 10.00
Marlborough Twp. 462104 0.50% 1.00% 52.00
Marple Twp. 230601 52.00
Mars Boro 100402 0.50% 10.00
Mars Area S.D. 10500 0.50%
Marshall Twp. 710703 0.50% 0.50% 52.00
Martic Twp. 361403 0.50%
Martinsburg Boro 070503 0.50% 10.00
Marysville Boro 500303 0.50% 1.00% 52.00
Masontown Boro 260104 0.50% 1.00% 52.00
Matamoras Boro 520103 1.00% 1.00%
Maxatawny Twp. 061006 0.50% 1.00% 52.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
Code Res
Code $12,000)
Mayberry Twp. 470106 0.50%

Mayfield Boro 350404 0.50% 52.00
McAdoo Boro 400515 0.50%
McCalmont Twp. 330308 0.50% 1.00% 52.00
McCandless Twp. 710704 0.50% 1.00% 52.00
McClure Boro 550106 0.50% 1.00% 52.00
Midd-West S.D. 55500 1.80%
McConnellsburg Boro 290103 0.50%
McDonald Boro (Allegheny Co.) 630901 0.50% 1.00% 52.00
Fort Cherry S.D. 63240 0.50%
McDonald Boro (Washington Co.) 0.50% 1.00% 52.00
630901
McEwensville Boro 490605 0.50% 1.00%
McHenry Twp. 410210 0.50%
McIntyre Twp. 080204 0.50%
McKean Boro 250504 0.50% 1.00% 10.00
McKean Twp. 250503 0.50% 1.00% 10.00
McKees Rocks Boro 731601 0.50% 52.00
Sto Rox S.D. 02885 0.50%
McKeesport 720402 1.20% 1.00% 52.00
McNett Twp. 080205 0.50%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
Code Res
Code $12,000)
McSherrystown Boro 010206 0.50% 1.00% X 52.00

McVeytown Boro 440110 0.50% 1.00% 10.00
Mead Twp. 620113 0.50% 1.00% 5.00
Meadville 200204 0.50% 1.00% 52.00
Mechanicsburg Boro 210601 0.50% 1.00% 52.00
Mechanicsburg Area S.D. 21650 1.20%
Mechanicsville Boro 540601 0.50% 10.00
Pottsville Area S.D. 54610 0.50%
Media Boro 231002 1.00% 1.00% 52.00
Mehoopany Twp. 660205 0.50% 1.00% 10.00
Menallen Twp. (Adams Co.) 010605 0.50% 1.00% X 10.00
Menallen Twp. (Fayette Co.) 0.50% 1.00% 52.00
Laurel Highlands S.D. 26400 260501 0.50%
Uniontown Area S.D. 26800 260605 0.50%
Menno Twp. 440111 0.50% 1.00% 10.00
Mercer Boro 430705 0.50% 1.00% 52.00
Mercer Twp. 100604 0.50%
Mercersburg Boro 280401 0.50% 0.50% 52.00
Tuscarora S.D. 28600 0.50%
Meshoppen Boro 580206 0.50% 1.00%
Elk Lake S.D. 58250 0.50%
Meshoppen Twp. 580207 0.50% 1.00%
Elk Lake S.D. 58250 0.50%
Metal Twp. 280202 0.50% 52.00
Fannett-Metal S.D. 28200 0.50%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
Code Res
Code $12,000)
Meyersdale Boro 560305 0.50% 0.50% 52.00

Middle Paxton Twp. 220103 0.50% 1.00%
Middle Smithfield Twp. 450102 0.50% 1.00% 10.00
Middle Taylor Twp. 110505 0.50%
Middleburg Boro 550107 0.50% 0.50% 52.00
Midd-West S.D. 55500 1.80%
Middlebury Twp. 590305 0.50% 1.00% 10.00
Middlecreek Twp. (Snyder Co.) 550108 0.50% 0.50% 52.00
Midd-West S.D. 55500 1.80%
Middlecreek Twp. (Somerset Co.) 560503 0.50% 1.00%
Middleport Boro 540703 0.50% 1.00% 10.00
Middlesex Twp. (Butler Co.) 100403 0.50% 1.00% 52.00
Mars Area S.D. 10500 0.50%
Middlesex Twp. (Cumberland Co.) 210402 0.50% 1.00% 52.00
Middletown Boro 220602 0.50% 0.50% 52.00
Middletown Twp. (Bucks Co.) 090805 0.50% 0.50% 52.00
Middletown Twp. (Delaware Co.) 231003 52.00
Middletown Twp. (Susquehanna Co.) 580203 0.50% 1.00%
Elk Lake S.D. 58250 0.50%
Midland Boro 040901 0.50% 1.00% 52.00
Midland Borough S.D. 04530 0.50%
Midway Boro 630902 0.50%
Mifflin Boro 340106 0.50% 1.00%
Mifflin Twp. (Columbia Co.) 190401 0.50% 1.00%
Central Columbia S.D. 19150 1.05%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
Code Res
Code $12,000)
Mifflin Twp. (Dauphin Co.) 221007 0.50% 10.00

Mifflin Twp. (Lycoming Co.) 410211 0.50% 0.50%
Mifflinburg Boro 600206 0.50% 0.50% 10.00
Mifflintown Boro 340107 0.50% 1.00%
Miles Twp. 140304 0.50% 0.50%
Milesburg Boro 140106 0.50% 0.50% 10.00
Milford Twp. (Bucks Co.) 091302 0.75% 1.00%
Milford Twp. (Juniata Co.) 340108 0.50% 1.00%
Milford Twp. (Somerset Co.) 560504 0.50%
Mill Creek Boro 310108 0.50% 0.50% 10.00
Mill Creek Twp. (Lycoming Co.) 410104 0.50%
Mill Creek Twp. (Mercer Co.) 430605 0.50% 1.00% 10.00
Mill Hall Boro 180121 0.50% 0.50% 10.00
Mill Village Boro 250402 0.50% 0.50% 10.00
Millbourne Boro 231302 52.00
Millcreek Twp. (Clarion Co.) 160303 0.50% 10.00
Millcreek Twp. (Erie Co.) 250901 0.50% 1.00% 52.00
Millcreek Township S.D. 25760 0.50%
Millcreek Twp. (Lebanon Co.) 380303 0.50% 0.50% 52.00
Miller Twp. (Huntingdon Co.) 310109 0.50% 10.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
Code Res
Code $12,000)
Miller Twp. (Perry Co.) 500204 0.50%

Newport S.D. 50400 1.10%
Millersburg Boro 220701 0.50% 1.00% 52.00
Millersburg Area S.D. 22610 0.50%
Millerstown Boro 500105 0.50% 1.00%
Millersville Boro 361404 0.50% 1.00% 52.00
Millheim Boro 140305 0.50% 0.50%
Millstone Twp. 270101 0.50% 1.00% 10.00
Millvale Boro 711202 0.50% 52.00
Millville Boro 190503 0.50% 1.00% 52.00
Milton Boro 490202 0.50% 0.50% 52.00
Mineral Twp. 610208 0.50% 1.00% 10.00
Minersville Boro 540304 0.50% 0.50% 52.00
Modena Boro 150204 0.50% 1.00% 52.00
Mohnton Boro 060804 0.50% 1.00% 52.00
Monaca Boro 040602 0.50% 1.00% 52.00
Monaghan Twp. 670705 0.50% 1.00% X
Monessen 651101 0.50% 1.00% 52.00
Monessen City S.D. 65580 0.50%
Monongahela 631204 0.50% 1.00% 10.00
Monongahela Twp. 300404 0.50% 1.00% 10.00

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
Code Res
Code $12,000)
Monroe Boro 080503 0.50%

Monroe Twp. (Bedford Co.) 050304 0.50% 1.00% 10.00
Monroe Twp. (Bradford Co.) 080504 0.50% 1.00%
Monroe Twp. (Clarion Co.) 0.50% 1.00% 52.00
Clarion Area S.D. 16120 160203 0.50%
Redbank Valley S.D. 16800 160606 0.50%
Monroe Twp. (Cumberland Co.) 210403 0.50% 0.50% 52.00
Monroe Twp. (Juniata Co.) 340109 0.50% 1.00%
Monroe Twp. (Snyder Co.) 550204 0.50% 1.00% 52.00
Monroe Twp. (Wyoming Co.) 660206 0.50% 10.00
Monroeville Boro 720301 1.00% 1.00% 52.00
Gateway S.D. 02410 0.50%
Mont Alto Boro 280502 0.50% 1.00% 52.00
Waynesboro Area S.D. 28900 0.50%
Montgomery Boro 410403 0.50% 10.00
Montgomery Twp. (Franklin Co.) 280402 0.50%
Montgomery Twp. (Indiana Co.) 320608 0.50% 10.00
Montgomery Twp. (Montgomery Co.) 461105 0.50% 1.00% 52.00
Montour Twp. 190306 0.50% 1.00% 52.00
Montoursville Boro 410505 0.50% 0.50% 52.00
Montrose Boro 580410 1.00% 1.00%
Moon Twp. 731102 0.50% 1.00% 52.00
Moon Area S.D. 02634 0.50%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
Code Res
Code $12,000)
Moore Twp. 480506 0.75% 1.00% 52.00

Moosic Boro 350801 0.50% 1.00% 52.00
Riverside S.D. 35700 0.50%
Moreland Twp. 410105 0.50%
Morgan Twp. 300304 0.50% 1.00% 52.00
Morris Twp. (Clearfield Co.) 170804 0.50% 1.00% 52.00
Morris Twp. (Greene Co.) 300507 0.50% 1.00% 52.00
Morris Twp. (Huntingdon Co.) 310204 0.50% 0.50% 40.00
Morris Twp. (Tioga Co.) 590210 0.50% 1.00%
Morris Twp. (Washington Co.) 631007 0.50% 1.00% 52.00
Morton Boro 231201 52.00
Moscow Boro 350606 0.50% 0.50% 52.00
Mountville Boro 360803 0.50% 52.00
Mt. Carbon Boro 540602 0.50% 10.00
Mt. Carmel Boro 490304 0.50% 0.50% 10.00
Mt. Carmel Twp. 490305 0.50% 1.00% 52.00
Mt. Gretna Boro 380202 0.50%
Mt. Holly Springs Boro 210303 0.50% 1.00% 52.00
Mt. Jewett Boro 420205 0.50% 1.00%
Kane Area S.D. 42230 0.70%
Mt. Joy Boro 360403 0.50% 1.00% 52.00
Donegal S.D. 36220 0.50%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
Code Res
Code $12,000)
Mt. Joy Twp. (Adams Co.) 0.50% 1.00% X 10.00

Gettysburg Area S.D. 01375 010406 1.20%
Mt. Joy Twp. (Lancaster Co.) 0.50% 1.00% 5.00
Donegal S.D. 36220 360404 0.50%
Elizabethtown Area S.D. 36240 360603 0.50%
Mt. Lebanon Twp. 731201 0.80% 52.00
Mount Lebanon S.D. 02640 0.50%
Mt. Oliver Boro 700101 1.00% 52.00
Pittsburgh S.D. 02745 2.00%
Mt. Penn Boro 060102 0.50% 1.00% 52.00
Antietam S.D. 06050 0.50%
Mt. Pleasant Boro 651203 0.50% 0.50% 52.00
Mt. Pleasant Twp. (Adams Co.) 0.50% 1.00% X 10.00
Mt. Pleasant Twp. (Columbia Co.) 190402 0.50% 1.00%
Mt. Pleasant Twp. (Washington Co.) 630903 0.50% 1.00% 52.00
Mt. Pleasant Twp. (Wayne Co.) 580306 0.50%
Mt. Pleasant Twp. (Westmoreland Co.) 651204 0.50% 1.00% 52.00
Mt. Pocono Boro 450304 0.50% 1.00% 52.00
Mt. Union Boro 310302 0.50% 1.00% 52.00
Mt. Wolf Boro 670604 0.50% 52.00
Muddy Creek Twp. 100605 0.50% 1.00% 52.00
Muhlenberg Twp. 061102 0.50% 1.00% 52.00
Muhlenberg Township S.D. 06550 0.50%
Muncy Boro 410601 0.50% 0.50% 52.00
Muncy S.D. 41530 1.25%

Pennsylvania

Low-Income
Muni
Muni MD Exemption
SD SD Res Non-
Code Res
Code $12,000)
Muncy Creek Twp. 410602 0.50% 0.50% 10.00

Muncy S.D. 41530 1.25%
Muncy Twp. 410603 0.50% 0.50% 52.00
Muncy S.D. 41530 1.25%
Munhall Boro 731502 0.50% 52.00
Munster Twp. 110910 0.50% 0.50% 10.00
Murrysville Boro 650403 0.50% 52.00
Franklin Regional S.D. 65260 0.50%
Myerstown Boro 380304 0.50% 52.00
Back to alpha list

Pennsylvania
Municipalities beginning with N

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Nanticoke 400302 1.50% 1.00% 52.00

Nanty Glo Boro 110102 0.50% 1.00% 52.00
Napier Twp. 050205 0.50% 1.00%
Narberth Boro 460702 5.00
Nazareth Boro 480403 0.50% 1.00% 52.00
Nelson Twp. 590111 0.50% 1.00% 10.00
Nescopeck Boro 190205 0.50% 1.00% 52.00
Nescopeck Twp. 190206 0.50% 0.50% 52.00
Neshannock Twp. 370401 0.50% 1.00% 10.00
Neshannock Township S.D. 37520 0.50%
Nesquehoning Boro 130402 0.50% 1.00% 52.00
Nether Providence Twp. 231401 52.00
Neville Twp. 730702 0.50% 52.00
Cornell S.D. 02210 0.50%
New Albany Boro 080703 0.50%
New Alexandria Boro 650303 0.50% 52.00
New Baltimore Boro 560105 0.50%
New Beaver Boro 370304 0.50% 1.00% 40.00
New Berlin Boro 600207 0.50% 52.00

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
New Bethlehem Boro 160607 0.50% 1.00% 52.00

New Brighton Boro 041003 0.50% 1.00% 52.00
New Britain Boro 090505 0.50% 1.00% 52.00
New Britain Twp. 0.525% 1.00% 52.00
Central Bucks S.D. 09210 090506 0.50%
North Penn S.D. 46570 461101 0.50%
New Buffalo Boro 500304 0.50% 1.00%
New Castle 370501 1.60% 2.00% 52.00
New Castle Area S.D. 37530 0.50%
New Castle Twp. 540704 0.50% 0.50% 52.00
New Centerville Boro 560505 0.50% 1.00%
New Columbus Boro 400704 0.50%
New Cumberland Boro 210903 0.50% 1.00%
New Eagle Boro 631205 0.50% 1.00% 52.00
New Florence Boro 651007 0.50% 10.00
New Freedom Boro 671103 0.50% 1.00% X
New Galilee Boro 040406 0.50% 5.00
New Garden Twp. 150504 0.625% 1.00% 10.00
New Hanover Twp. 060209 0.65% 1.00% 10.00
New Holland Boro 360505 0.50% 1.00% 52.00
New Hope Boro 090901 0.50% 1.00% 10.00
New Hope Solebury S.D. 09760 0.50%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
New Kensington 651302 0.50% 52.00

New Kensington Arnold S.D. 65630 0.50%
New Lebanon Boro 430606 0.50% 10.00
New London Twp. 150105 0.50% 0.50%
New Milford Boro 580105 1.00% 1.00%
New Milford Twp. 580106 1.00% 1.00%
New Morgan Boro 151002 0.50% 1.00% 52.00
New Oxford Boro 010208 0.50% 1.00% X 52.00
New Paris Boro 050206 0.50% 1.00%
New Philadelphia Boro 540705 0.50% 1.00% 10.00
New Ringgold Boro 540105 0.50% 10.00
New Salem Boro 671204 0.50% 1.00% X
New Sewickley Twp. 040703 0.50% 52.00
New Stanton Boro 650706 0.50% 0.50% 52.00
New Vernon Twp. 430607 0.50% 0.50% 50.00
New Washington Boro 320604 0.50% 10.00
New Wilmington Boro 370801 0.50% 1.00% 52.00
Wilmington Area S.D. 37800 0.50%
Newberry Twp. 0.50% 1.00% X 52.00
Northeastern York S.D. 67440 670605 0.50%
West Shore S.D. 21900 210908 0.95%
Newburg Boro (Clearfield Co.) 320605 0.50% 10.00

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Newburg Boro (Cumberland Co.) 210702 0.50% 0.50% 10.00

Newell Boro 260403 0.50% 1.00% 10.00
Frazier S.D. 26290 0.50%
Newlin Twp. 151103 0.50%
Newport Boro 500205 0.50% 0.50% 52.00
Newport S.D. 50400 1.10%
Newport Twp. 400303 0.50% 0.50% 52.00
Newry Boro 070407 0.50% 1.00% 30.00
Newton Hamilton Boro 310307 0.50% 1.00%
Newton Twp. 350105 0.50% 1.00% 52.00
Newtown Boro 090601 0.50% 1.00% 52.00
Council Rock S.D. 09235 0.50%
Newtown Twp. (Bucks Co.) 090602 0.50% 1.00% 52.00
Newtown Twp. (Delaware Co.) 230602 52.00
Newville Boro 210104 0.50% 1.00% 52.00
Nicholson Boro 660107 0.50% 1.00%
Nicholson Twp. (Fayette Co.) 260105 0.50% 1.00% 10.00
Nicholson Twp. (Wyoming Co.) 660108 0.50% 1.00%
Nippenose Twp. 410212 0.50%
Nockamixon Twp. 091003 0.75% 1.00% 52.00
Norristown Boro 461002 1.60% 1.00% 52.00
North Abington Twp. 350106 0.50% 1.00% 52.00
North Annville Twp. 380103 0.50% 1.00%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
North Apollo Boro 030103 0.50% 1.00% 10.00

Appllo-Ridge S.D. 03060 0.50%
North Beaver Twp. 370305 0.50% 1.00% 10.00
North Belle Vernon Boro 650104 0.50% 1.00% 52.00
North Bethlehem Twp. 630204 0.50% 1.00% 52.00
North Braddock Boro 721008 0.50% 1.00% 52.00
North Branch Twp. 660207 0.50% 0.50% 10.00
North Buffalo Twp. 030217 0.50% 1.00%
North Cambria 10.00
North Catasauqua Boro 390203 0.50% 1.00% 10.00
North Centre Twp. 190403 0.50% 1.00%
North Charleroi Boro 630704 0.50% 1.00% 10.00
North Codorus Twp. 671205 0.50% 1.00% X 52.00
North Cornwall Twp. 380203 0.50% 1.00% 52.00
North Coventry Twp. 150604 0.75% 1.00% 52.00
North East Boro 251001 0.50% 1.00% 52.00
North East S.D. 25830 0.50%
North East Twp. 251002 0.50% 1.00% 52.00
North East S.D. 25830 0.50%
North Fayette Twp. 731802 0.50% 1.00% 52.00
North Franklin Twp. 631303 0.50% 52.00
North Heidelberg Twp. 060403 0.50% 1.00%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
North Hopewell Twp. 670804 0.50% 1.00% X

North Huntingdon Twp. 651402 0.50% 52.00
Norwin S.D. 65650 0.50%
North Irwin Boro 651403 0.50% 10.00
Norwin S.D. 65650 0.50%
North Lebanon Twp. 380204 0.50% 52.00
North Londonderry Twp. 380601 0.50% 52.00
Palmyra Area S.D. 38530 0.50%
North Mahoning Twp. 330303 0.50% 1.00%
North Manheim Twp. 540106 0.50% 52.00
North Middleton Twp. 210304 0.50% 1.00% 52.00
North Newton Twp. 210105 0.50% 10.00
North Sewickley Twp. 041103 0.50% 0.50%
North Shenango Twp. 200108 0.50% 1.00%
North Strabane Twp. 630603 0.50% 1.00% 52.00
North Towanda Twp. 080505 0.50% 1.00% 10.00
North Union Twp. (Fayette Co.) 260502 0.50% 1.00% 52.00
Laurel Highlands S.D. 26400 0.50%
North Union Twp. (Schuylkill Co.) 400516 0.50% 0.50%
North Versailles Twp. 720102 0.50% 1.00% 52.00
North Wales Boro 461106 0.50% 1.00% 52.00
North Whitehall Twp. 390601 0.50% 1.00% 52.00
Parkland S.D. 39510 0.50%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
North Woodbury Twp. 070504 0.50% 1.00% 10.00

North York Boro 670102 0.50% 1.00% X 52.00
Central York S.D. 67130 0.50%
Northampton Boro 480507 0.50% 1.00% 52.00
Northampton Twp. (Bucks Co.) 090603 0.50% 1.00% 52.00
Northampton Twp. (Somerset Co.) 0.50% 1.00%
560106
Northeast Madison Twp. 500407 0.50% 1.00%
Northern Cambria Boro 110802 0.50% 1.00% 52.00
Northmoreland Twp. 660208 0.50% 10.00
Northumberland Boro 490501 0.50% 40.00
Shikellamy S.D. 49660 0.50%
Norwegian Twp. 540603 0.50% 52.00
Norwich Twp. 420503 0.50%
Norwood Boro 230502 52.00
Nottingham Twp. 631206 0.50% 1.00% 10.00
Noxen Twp. 400606 0.50% 1.00% 10.00
Noyes Twp. 180122 0.50% 0.50% 52.00
Nuangola Boro 400104 0.50% 1.00% 52.00
Back to alpha list

Pennsylvania
Municipalities beginning with O

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Oakdale Boro 731803 0.50% 52.00

Oakland Twp. (Butler Co.) 100108 0.50% 1.00% 52.00
Oakland Twp. (Venango Co.) 610302 0.50% 10.00
Oakmont Boro 720701 0.50% 1.00% 52.00
Riverview S.D. 02820 0.50%
Ogle Twp. 561102 0.50% 1.00% 10.00
Windber Area S.D. 56910 0.50%
O’Hara Twp. 710405 0.80% 52.00
Ohio Twp. 710205 0.50% 52.00
Ohiopyle Boro 260606 0.50% 1.00% 30.00
Ohioville Boro 041403 0.50%
Oil City 610303 0.50% 1.00% 52.00
Oil Creek Twp. 200503 0.50% 1.00% 10.00
Oilcreek Twp. 200508 0.50% 1.00% 10.00
Oklahoma Boro 650907 0.50%
Old Forge Boro 350701 0.50% 1.00% 52.00
Old Forge S.D. 35660 0.50%
Old Lycoming Twp. 410804 0.50% 0.50% 52.00
Oley Twp. 061202 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Oliver Twp. (Jefferson Co.) 330309 0.50% 1.00% 52.00

Oliver Twp. (Mifflin Co.) 440112 0.50% 1.00% 10.00
Oliver Twp. (Perry Co.) 500206 0.50% 1.00%
Newport S.D. 50400 1.10%
Olyphant Boro 350502 0.50% 1.00% 52.00
Oneida Twp. 310110 0.50% 0.50% 10.00
Ontelaunee Twp. 061405 0.50% 1.00% 52.00
Orange Twp. 190404 0.50% 1.00%
Orangeville Boro 190405 0.50% 1.00% 52.00
Orbisonia Boro 310406 0.50% 0.50% 10.00
Orrstown Boro 210706 0.50% 0.50% 10.00
Orwell Twp. 080302 0.50% 0.50%
Orwigsburg Boro 540107 0.50% 1.00% 52.00
Osceola Mills 170706 0.50% 0.50% 52.00
Osceola Twp. 590112 0.50% 1.00% 10.00
Oswayo Boro 530503 0.50%
Oswayo Twp. 530504 0.50% 1.00%
Otter Creek Twp. 430102 0.50% 1.00% 10.00
Otto Twp. 420304 0.50% 1.00%
Overfield Twp. 660209 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Overton Twp. 080704 0.50%

Oxford Boro 150704 0.50% 1.00% 52.00
Oxford Twp. 010209 0.50% 1.00% X 52.00
Back to alpha list

Pennsylvania
Municipalities beginning with P

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Packer Twp. 130505 0.50% 1.00%

Paint Boro 561103 0.50% 52.00
Paint Twp. (Clarion Co.) 160204 0.50% 10.00
Paint Twp. (Somerset Co.) 0.50% 52.00
Conemaugh Twp. Area S.D. 56180 560203 0.50%
Windber Area S.D. 56910 561104 0.50%
Palmer Twp. 0.50% 1.00% 52.00
Easton Area S.D. 48330 480305 0.50%
Nazareth Area S.D. 48480 480407 0.70%
Palmerton Boro 130303 0.50% 1.00% 52.00
Palmyra Boro 380602 0.50% 52.00
Palo Alto Boro 540604 0.50% 0.50% 52.00
Paradise Twp. (Lancaster Co.) 361502 0.50% 1.00% 52.00
Paradise Twp. (Monroe Co.) 450305 0.75% 1.00% 30.00
Paradise Twp. (York Co.) 671206 0.50% 1.00% X
Parker City 160102 0.50% 1.00% 52.00
Parker Twp. 100310 0.50% 0.50% 5.00
(Exemption = 1,000)
Parkesburg Boro 361304 0.50%
Parks Twp. 650901 0.50% 52.00

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Parkside Boro 230703 0.50% 52.00

Parryville Boro 130205 0.50% 1.00% 10.00
Patterson Heights Boro 040504 0.50% 10.00
Patterson Twp. 040505 0.50% 5.00
Patton Boro 110208 0.50% 1.00% 10.00
Patton Twp. 140406 0.50% 1.00% 52.00
Pavia Twp. 050207 0.50% 1.00%
Paxtang Boro 220104 0.50% 1.00% 52.00
Peach Bottom Twp. 670907 0.50% 1.00% X 52.00
Pen Argyl Boro 480601 0.50% 1.00% 52.00
Pen Argyl Area S.D. 48560 0.85%
Penbrook Boro 220105 0.50% 1.00% 52.00
Penn Boro 651502 0.50% 1.00% 52.00
Penn-Trafford S.D. 65710 0.50%
Penn Forest Twp. 130103 0.50% 1.00% 10.00
Jim Thorpe Area S.D. 13500 0.50%
Penn Hills Twp. 720501 1.25% 1.00% 52.00
Penn Hills S.D. 02735 0.50%
Penn Lake Park Boro 400105 0.50% 0.50% 10.00
Penn Twp. (Berks Co.) 061504 0.50% 1.00%
Penn Twp. (Butler Co.) 100703 0.50% 0.50% 52.00
Penn Twp. (Centre Co.) 140306 0.50% 0.50%
Penn Twp. (Chester Co.) 150106 0.50% 0.50% 52.00
Avon Grove S.D. 15050

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Penn Twp. (Clearfield Co.) 170206 0.50% 0.50% 10.00

Penn Twp. (Cumberland Co.) 210106 0.50% 0.50% 52.00
Penn Twp. (Huntingdon Co.) 310111 0.50% 1.00% 10.00
Penn Twp. (Lancaster Co.) 361102 0.50% 52.00
Penn Twp. (Lycoming Co.) 410106 0.50%
Penn Twp. (Perry Co.) 500305 0.50% 1.00% 52.00
Penn Twp. (Snyder Co.) 550205 0.50% 1.00% 52.00
Penn Twp. (Westmoreland Co.) 651503 0.50% 0.50% 52.00
Penn Twp. (York Co.) 671002 0.50% 1.00% X 52.00
Penndel Boro 090806 52.00
Pennsburg Boro 462105 0.50% 1.00% 10.00
Pennsbury Twp. 151104 0.312% 1.00% 52.00
Pennsbury Village Boro 731003 0.50% 1.00%
Montour S.D. 02630 0.50%
Pequea Twp. 361405 0.50%
Perkasie Boro 091105 0.50% 1.00% 52.00
Perkiomen Twp. 461203 0.625% 1.00%
Perry Twp. (Armstrong Co.) 100302 0.50% 1.00% 5.00
Perry Twp. (Berks Co.) 060902 0.50% 1.00%
Perry Twp. (Clarion Co.) 160105 0.50%
Perry Twp. (Fayette Co.) 260404 0.50% 1.00% 52.00
Frazier S.D. 26290 0.50%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Perry Twp. (Greene Co.) 300202 0.50% 1.00% 52.00

Perry Twp. (Jefferson Co.) 330310 0.50% 1.00% 52.00
Perry Twp. (Lawrence Co.) 370103 0.50% 0.50% 10.00
Perry Twp. (Mercer Co.) 430103 0.50% 1.00% 10.00
Perry Twp. (Snyder Co.) 550109 0.50% 1.00%
Midd-West S.D. 55500 1.80%
Perryopolis Boro 260405 0.50% 1.00% 10.00
Frazier S.D. 26290 0.50%
Peters Twp. (Franklin Co.) 280403 0.50% 0.50%
Peters Twp. (Washington Co.) 631101 0.50% 1.00% 52.00
Peters Township S.D. 63650 0.50%
Petersburg Boro 310205 0.50% 1.00% 52.00
Petrolia Boro 100311 0.50% 52.00
Philadelphia * 510101 3.8907% 3.4654%
* 409A Deferral, HSA, Section 125, and FSA are taxable for Philadelphia.
Philipsburg Boro 170701 0.50% 1.00% 52.00
Phoenixville Boro 150802 0.50% 1.00% 52.00
Piatt Twp. 410213 0.50% 0.50%
Picture Rocks Boro 410107 0.50%
Pike Twp. (Berks Co.) 061203 0.50% 1.00%
Pike Twp. (Bradford Co.) 080303 0.50%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Pike Twp. (Clearfield Co.) 170207 0.50% 0.50%

Pike Twp. (Potter Co.) 530304 0.50% 1.00%
Pillow Boro 221008 0.50%
Pine Creek Twp. (Clinton Co.) 0.50% 0.50% 40.00
Jersey Shore Area S.D. 41400 410203 1.10%
Keystone Central S.D. 18360 180123 1.00%
Pine Creek Twp. (Jefferson Co.) 330208 0.50% 1.00% 52.00
Pine Grove Boro 540502 0.50% 1.00% 52.00
Pine Grove Twp. (Schuylkill Co.) 540503 0.50% 52.00
Pine Grove Twp. (Warren Co.) 620114 0.50% 1.00% 5.00
Pine Twp. (Allegheny Co.) 711001 0.50% 0.50% 52.00
Pine-Richland S.D. 02100 0.50%
Pine Twp. (Armstrong Co.) 030218 0.50% 1.00%
Pine Twp. (Clearfield Co.) 170108 0.50% 0.50% 10.00
Pine Twp. (Columbia Co.) 190504 0.50% 0.50%
Pine Twp. (Crawford Co.) 200109 0.50% 1.00% 10.00
Pine Twp. (Indiana Co.) 320503 0.50% 10.00
Pine Twp. (Lycoming Co.) 590301 0.50% 1.00% 10.00
Pine Twp. (Mercer Co.) 430403 0.50% 1.00% 52.00
Pinegrove Twp. 610102 0.50% 0.50% 10.00
Piney Twp. 160702 0.50% 52.00
Union S.D. 16900 0.50%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Pitcairn Boro 720302 0.50% 1.00% 52.00

Gateway S.D. 02410 0.50%
Pittsburgh 1.00% 1.00% 52.00
Baldwin Whitehall S.D. 02110 730105 0.50%
Pittsburgh S.D. 02745 700102 2.00%
Pittsfield Twp. 620115 0.50% 1.00% 5.00
Pittston 400806 1.00% 1.00% 52.00
Pittston Twp. 400807 0.50% 1.00% 52.00
Plain Grove Twp. 370802 0.50% 10.00
Plainfield Twp. 480602 0.75% 1.00% 52.00
Plains Twp. 400906 0.50% 1.00% 52.00
Platea Boro 251105 0.50% 1.00% 10.00
Pleasant Hills Boro 0.50% 52.00
Baldwin Whitehall S.D. 02110 730103 0.50%
West Jefferson Hills S.D. 02955 731902 0.50%
Pleasant Twp. 620116 0.50% 5.00
Pleasant Valley Twp. 420404 0.50% 1.00%
Pleasantville Boro (Bedford Co.) 050208 0.50% 1.00%
Pleasantville Boro (Venango Co.) 200509 0.50% 1.00% 10.00
Plum Boro 720601 0.50% 52.00
Plum Borough S.D. 02750 0.50%
Plum Twp. 200419 0.50%
Plumcreek Twp. 030219 0.50% 1.00% 52.00

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Plumstead Twp. 090507 0.50% 1.00% 52.00

Plumville Boro 320407 0.50%
Plunketts Creek Twp. 410506 0.50%
Plymouth Boro 401107 0.50% 1.00% 52.00
Plymouth Twp. (Luzerne Co.) 400304 1.50% 1.40% 52.00
Plymouth Twp. (Montgomery Co.) 0.50% 1.00% 52.00

460402
Pocono Twp. 450306 0.50% 1.00% 52.00
Pocopson Twp. 151105 0.50% 0.50% 52.00
Point Marion Boro 260106 0.50% 10.00
Point Twp. 490502 0.50% 30.00
Polk Boro 610209 0.50% 52.00
Polk Twp. (Jefferson Co.) 330103 0.50% 1.00% 10.00
Polk Twp. (Monroe Co.) 450203 0.50% 1.00%
Port Allegany Boro 420403 0.50% 52.00
Port Carbon Boro 540605 0.50% 52.00
Port Clinton Boro 540902 0.50% 10.00
Port Matilda 140107 0.50% 10.00
Port Royal Boro 340110 0.50%
Port Vue Boro 720804 0.50% 1.00%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Portage Boro 111002 1.00% 1.00% 52.00

Portage Twp. (Cambria Co.) 111003 0.50% 1.00% 10.00
Portage Twp. (Cameron Co.) 120106 0.50% 0.50%
Portage Twp. (Potter Co.) 530103 0.50% 0.50%
Porter Twp. (Clarion Co.) 160608 0.50%
Porter Twp. (Clinton Co.) 180124 0.50% 0.50% 10.00
Porter Twp. (Huntingdon Co.) 310206 0.50% 1.00% 52.00
Porter Twp. (Jefferson Co.) 330311 0.50% 1.00%
Porter Twp. (Lycoming Co.) 410214 0.50% 0.50% 25.00
Porter Twp. (Pike Co.) 450106 0.50% 1.00% 10.00
Porter Twp. (Schuylkill Co.) 221105 0.50% 0.50% 52.00
Williams Valley S.D. 54880 0.50%
Portersville Boro 100606 0.50% 10.00
Portland Boro 480104 0.50% 1.00% 52.00
Potter Twp. (Beaver Co.) 040603 0.50% 1.00% 52.00
Potter Twp. (Centre Co.) 140307 0.50% 0.50%
Pottstown Boro 461401 0.50% 1.00% 52.00
Pottstown S.D. 46640 0.50%
Pottsville 540606 0.50% 0.50% 52.00
President Twp. 0.50% 10.00
Forest Area S.D. 27200 270111 0.50%
Oil City Area S.D. 61620 610305 0.50%

Pennsylvania

LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Price Twp. 450103 0.50% 1.00% 10.00

Pringle Boro 401108 0.50% 1.00% 52.00
Prospect Boro 100607 0.50%
Prospect Park Boro 230503 52.00
Providence Twp. 361608 0.50% 1.00%
Solanco S.D. 36700 1.15%
Pulaski Twp. (Beaver Co.) 041004 0.50% 0.50% 52.00
Pulaski Twp. (Lawrence Co.) 370803 0.50% 1.00% 52.00
Punxsutawney Boro 330312 0.50% 1.00% 52.00
Putnam Twp. 590211 0.50% 1.00% 52.00
Pymatuning Twp. 430803 0.50% 1.00% 52.00
Back to alpha list

Pennsylvania
Municipalities beginning with Q

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Quakertown Boro 091303 0.50% 1.00% 52.00

Quarryville Boro 361609 0.50% 1.00%
Solanco S.D. 36700 1.15%
Quemahoning Twp. 560405 0.50% 0.50% 10.00
Quincy Twp. 280503 0.50% 1.00% 52.00
Back to alpha list

Pennsylvania
Municipalities beginning with R

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Raccoon Twp. 040803 0.50% 1.00% 52.00

Radnor Twp. 230801 52.00
Railroad Boro 671104 0.50% 1.00% X
Rainsburg Boro 050109 0.50% 1.00% 10.00
Ralpho Twp. 190607 0.50% 1.00% 52.00
Ramey Boro 170607 0.50%
Randolph Twp. 200408 0.50% 1.00% 35.00
Rankin Boro 721009 0.80% 1.20% 52.00
Ransom Twp. 350107 0.50% 1.00% 10.00
Rapho Twp. 361103 0.50% 1.00% 52.00
Rayburn Twp. 030220 0.50% 52.00
Rayne Twp. 320408 0.50% 0.50% 52.00
Reade Twp. 170401 0.50% 0.50% 10.00
Reading 061301 2.10% 1.30% 52.00
Reading S.D. 06700 1.50%
Reading Twp. 010105 0.50% 1.00% X
Red Hill Boro 462106 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Red Lion Boro 670805 0.50% 1.00% X 52.00

Redbank Twp. (Armstrong Co.) 160603 0.50% 10.00
Redbank Twp. (Clarion Co.) 160609 0.50% 10.00
Redstone Twp. 260204 0.50% 1.00% 52.00
Reed Twp. 500301 0.50% 1.00%
Reilly Twp. 540305 0.50% 1.00% 10.00
Renovo Boro 180125 0.50% 1.00% 52.00
Reserve Twp. 711203 0.50% 1.00% 52.00
Reynoldsville Boro 170309 0.50% 52.00
Rice Twp. 400106 0.50% 1.00% 10.00
Rices Landing Boro 300305 0.50% 1.00% 10.00
Richhill Twp. 300508 0.50% 1.00% 52.00
Richland Boro 380305 0.50% 52.00
Richland Twp. (Allegheny Co.) 711002 0.50% 1.00% 52.00
Pine-Richland S.D. 02100 0.50%
Richland Twp. (Bucks Co.) 091304 0.60% 1.00% 52.00
Richland Twp. (Cambria Co.) 111102 0.50% 1.00% 52.00
Richland S.D. 11650 0.50%
Richland Twp. (Clarion Co.) 160106 0.50% 0.50% 10.00
Richland Twp. (Venango Co.) 160109 0.50%
Richlandtown Boro 091305 0.50% 1.00%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Richmond Twp. (Berks Co.) 060703 0.50% 1.00% 52.00

Richmond Twp. (Crawford Co.) 200409 0.50% 1.00%
Richmond Twp. (Tioga Co.) 590212 0.50%
Ridgebury Twp. 080103 0.50% 1.00%
Ridgway Boro 240202 0.50% 1.00% 52.00
Ridgeway Area S.D. 24600 0.50%
Ridgway Twp. 0.50% 1.00% 52.00
Johnsonburg Area S.D. 24350 240103 0.50%
Ridgeway Area S.D. 24600 240203 0.50%
Ridley Park 230902 52.00
Ridley Twp. 230903 52.00
Riegelsville Boro 091004 0.50% 1.00% 52.00
Rimersburg Boro 160703 0.50% 10.00
Union S.D. 16900 0.50%
Ringgold Twp. 330313 0.50% 1.00%
Ringtown Boro 540407 0.50% 52.00
Riverside Boro 470110 0.50% 1.00% 52.00
Roaring Brook Twp. 350607 0.50% 0.50%
Roaring Creek Twp. 190606 0.50% 0.50%
Roaring Spring Boro 070505 0.50% 52.00
Robeson Twp. 151003 0.50% 1.00% 52.00
Robesonia Boro 060404 0.50% 1.00% 10.00
Robinson Twp. (Allegheny Co.) 731004 0.50% 1.00% 52.00
Montour S.D. 02630 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Robinson Twp. (Washington Co.) 630904 0.50% 1.00% 52.00

Rochester Boro 041202 0.50% 0.50% 52.00
Rochester Twp. 041203 0.50% 0.50% 52.00
Rockdale Twp. 200410 0.50% 1.00%
Rockefeller Twp. 490503 0.50% 1.00%
Rockhill Boro 310407 0.50% 0.50% 10.00
Rockland Twp. (Berks Co.) 060303 0.50% 1.00% 10.00
Rockland Twp. (Venango Co.) 610103 0.50% 10.00
Rockledge Boro 460102 0.50% 1.00% 52.00
Abington S.D. 46030 0.50%
Rockwood Boro 560506 0.50% 52.00
Rome Boro 080304 0.50%
Rome Twp. (Bradford Co.) 080305 0.50%
Rome Twp. (Crawford Co.) 200504 0.50% 1.00% 10.00
Roscoe Boro 630506 0.50% 1.00% 10.00
Rose Twp. 330209 0.50% 1.00% 52.00
Roseto Boro 480105 0.50% 1.20% 10.00
Roseville Boro 590213 0.50% 1.00%
Ross Twp. (Allegheny Co.) 710801 0.50% 52.00
North Hills S.D. 02690 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Ross Twp. (Luzerne Co.) 400605 0.50% 0.50% 10.00

Ross Twp. (Monroe Co.) 450204 0.50% 1.00%
Rosslyn Farms Boro 730403 0.50% 52.00
Rostraver Twp. 650105 0.50% 1.00% 52.00
Roulette Twp. 420405 0.50% 1.00%
Rouseville Boro 610304 0.50% 1.00% 52.00
Royalton Boro 220603 0.50% 1.00% 10.00
Royersford Boro 461703 0.50% 1.00% 52.00
Rural Valley Boro 030221 0.50%
Ruscombmanor Twp. 061204 0.50% 1.00%
Rush Twp. (Centre Co.) 170702 0.50%
Rush Twp. (Dauphin Co.) 221101 0.50% 10.00
Rush Twp. (Northumberland Co.) 470111 0.50%
Rush Twp. (Schuylkill Co.) 0.50% 1.00% 52.00
Mahanoy Area S.D. 54450 540205 0.50%
Tamaqua Area S.D. 54760 541001 0.50%
Rush Twp. (Susquehanna Co.) 580204 0.50% 1.00%
Elk Lake S.D. 58250 0.50%
Rutland Twp. 590214 0.50% 1.00%
Ryan Twp. 540206 0.50% 1.00% 52.00
Rye Twp. 500306 0.50% 1.00%
Back to alpha list

Pennsylvania
Municipalities beginning with S

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
S.N. P. J. Boro 370306 0.50% 1.00% 10.00

Sadsbury Twp. (Chester Co.) 150205 0.50% 1.00% 52.00
Sadsbury Twp. (Crawford Co.) 200110 0.50% 1.00% 52.00
Sadsbury Twp. (Lancaster Co.) 361308 0.50%
Saegertown Boro 200411 0.50% 1.00% 52.00
Salem Twp. (Clarion Co.) 160407 0.50% 1.00%
Salem Twp. (Luzerne Co.) 190207 0.50% 1.00% 52.00
Salem Twp. (Mercer Co.) 430104 0.50% 1.00% 10.00
Salem Twp. (Wayne Co.) 640204 0.50% 0.50%
Salem Twp. (Westmoreland Co.) 650603 0.50% 52.00
Greensburg Salem S.D. 65320 0.50%
Salford Twp. 461503 0.50% 1.00%
Salisbury Boro 560602 0.50%
Salisbury Elk Lick S.D. 56700 0.50%
Salisbury Twp. (Lancaster Co.) 361503 0.50% 1.00% 52.00
Salisbury Twp. (Lehigh Co.) 390701 0.50% 1.00% 52.00
Salisbury Township S.D. 39560 0.50%
Salladasburg Boro 410215 0.50% 0.50%
Saltillo Boro 310408 0.50% 1.00%
Saltlick Twp. 260307 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Saltsburg Boro 320105 0.50% 10.00

Sandy Creek Twp. 430105 0.50% 1.00% 10.00
Sandy Lake Boro 430608 0.50% 1.00% 52.00
Sandy Lake Twp. 430609 0.50% 1.00% 52.00
Sandy Twp. 170305 0.50% 1.00% 52.00
Sandycreek Twp. 610210 0.50% 1.00% 10.00
Sankertown Boro 110911 0.50% 10.00
Saville Twp. 500408 0.50% 1.00%
Saxonburg Boro 100704 0.50% 52.00
Saxton Boro 050504 0.50% 1.00% 10.00
Sayre Boro 080402 0.50% 1.00% 52.00
Scalp Level Boro 561101 0.50% 10.00
Schellsburg Boro 050209 0.50%
Schuylkill Haven Boro 540903 0.50% 52.00
Schuylkill Twp. (Chester Co.) 150803 0.75% 1.00% 52.00
Schuylkill Twp. (Schuylkill Co.) 541002 0.50% 1.00% 10.00
Tamaqua Area S.D. 54760 0.50%
Schwenksville Boro 461204 0.50% 1.00%
Scott Twp. (Allegheny Co.) 730504 0.50% 52.00
Scott Twp. (Columbia Co.) 190406 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Scott Twp. (Lackawanna Co.) 350405 0.50% 1.00% 52.00

Scott Twp. (Lawrence Co.) 370202 0.50%
Laurel S.D. 37400 0.50%
Scottdale Boro 651604 0.50% 0.50% 52.00
Scranton 350901 2.40% 1.00% 156.00
Deceased Worker Pay is Taxable (Exemption = 15,600)
Scranton City S.D. 35740 1.00%
Scrubgrass Twp. 160110 0.50% 52.00
Selinsgrove Boro 550206 0.50% 1.00% 52.00
Sellersville Boro 091106 0.50% 1.00% 52.00
Sergeant Twp. 420504 0.50%
Seven Fields Boro 100808 0.50% 0.50% 52.00
Seven Springs Boro (Somerset Co.). 560507 0.50%
Seven Valleys Boro 671207 0.50% 1.00% X
Seward Boro 651008 0.50% 0.50% 52.00
Sewickley Boro 711109 0.50% 52.00
Sewickley Heights Boro 711110 0.50%
Sewickley Hills Boro 711111 0.50%
Sewickley Twp. 651703 0.50% 1.00% 52.00
Yough S.D. 65890 0.50%
Shade Gap Boro 310409 0.50% 1.00%
Shade Twp. 560702 0.50% 10.00
Shade-Central City S.D. 56720 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Shaler Twp. 711204 0.50% 0.50% 52.00

Shamokin 490403 1.50% 1.00% 52.00
Shamokin Dam Boro 550207 0.50% 1.00% 52.00
Shamokin Twp. 490404 0.50% 1.00% 10.00
Shanksville Boro 560802 0.50%
Sharon (Mercer Co.) 430901 1.75% 1.00% 52.00
Sharon City S.D. 43560 0.50%
Sharon Twp (Potter County) 530505 0.50% 1.00%
Sharon Hill Boro 231104 1.00% 1.00% 52.00
Sharpsburg Boro 710406 0.50% 1.00% 52.00
Sharpsville Boro 431002 0.50% 1.00% 10.00
Sheakleyville Boro 430106 0.50% 1.00% 10.00
Sheffield Twp. 620117 0.50% 1.00% 5.00
Shelocta Boro 320303 0.50%
Shenandoah Boro 540801 0.50% 1.00% 52.00
Shenanadoah Valley S.D. 54720 0.50%
Shenango Twp. (Lawrence Co.) 370601 0.50% 1.00% 52.00
Shenango Area S.D. 37620 0.50%
Shenango Twp. (Mercer Co.) 431102 0.50% 1.00% 52.00
Sheshequin Twp. 080104 0.50%
Shickshinny Boro 400705 0.50% 35.00
Shillington Boro 060805 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Shinglehouse Boro 530506 0.50% 1.00%

Shippen Twp. (Cameron Co.) 120107 0.50% 1.00%
Shippen Twp. (Tioga Co.) 590306 0.50% 10.00
Shippensburg Boro (Cumberland Co.) 210703 0.50% 1.00% 52.00
Shippensburg Boro (Franklin Co.) 210703 0.50% 1.00% 52.00
Shippensburg Twp. 210704 0.50% 1.00% 52.00
Shippenville Boro 160408 0.50%
Shippingport Boro 041306 0.50% 1.00% 52.00
Shiremanstown Boro 210602 0.50% 1.00% 52.00
Mechanicsburgh Area S.D. 21650 1.20%
Shirley Twp. 310303 0.50% 0.50% 10.00
Shirleysburg Boro 310304 0.50% 1.00%
Shoemakersville Boro 060903 0.50% 1.00% 52.00
Shrewsbury Boro 671105 0.50% 1.00% X
Shrewsbury Twp. (Lycoming Co.) 410108 0.50%
Shrewsbury Twp. (Sullivan Co.) 570113 0.50%
Shrewsbury Twp. (York Co.) 671106 0.50% 1.00% X 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Silver Spring Twp. 210404 0.60% 1.00% 52.00

Silverdale Boro 091107 0.50% 1.00% 5.00
Sinking Spring Boro 061602 0.50% 1.00% 52.00
Wilson S.D. 06910 0.50%
Skippack Twp. 461205 0.75% 1.00%
Slatington Boro 390401 0.50% 1.00% 52.00
Northern Lehigh S.D. 39450 0.50%
Sligo Boro 160704 0.50% 1.00% 52.00
Union S.D. 16900 0.50%
Slippery Rock Boro 100608 0.50% 1.00% 52.00
Slippery Rock Twp. (Butler Co.) 100609 0.50% 1.00%
Slippery Rock Twp. (Lawrence Co.) 370203 0.50%
Laurel S.D. 37400 0.50%
Slocum Twp. 400107 0.50% 10.00
Smethport Boro 420505 0.50% 52.00
Smicksburg Boro 030229 0.50% 1.00% 10.00
Smith Twp. 630404 0.50% 1.00% 52.00
Smithfield Boro 260107 0.50% 1.00% 52.00
Smithfield Twp. (Bradford Co.) 080105 0.50% 1.00%
Smithfield Twp. (Huntingdon Co.) 310112 0.50% 0.50% 52.00
Smithfield Twp. (Monroe Co.) 450104 0.50% 1.00% 52.00
Smithton Boro 651704 0.50% 0.50% 52.00
Yough S.D. 65890 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Snake Spring Twp. 050110 0.50% 1.00% 10.00

Snow Shoe Boro 140108 0.50% 1.00% 10.00
Snow Shoe Twp. 140109 0.50% 1.00% 10.00
Snyder Twp. (Blair Co.) 070601 0.50% 1.00% 52.00
Snyder Twp. (Jefferson Co.) 330104 0.50% 1.00% 52.00
Snydertown Boro 490504 0.50% 1.00%
Solebury Twp 090902 0.50% 1.00% 52.00
New Hope Solebury S.D. 09760 0.50%
Somerset Boro 560903 0.50% 0.50% 52.00
Somerset Twp. (Somerset Co.) 560904 0.50% 0.50% 5.00
Somerset Twp. (Washington Co.) 630205 0.50% 0.50% 10.00
Souderton Boro 461504 0.50% 1.00% 52.00
South Abington Twp. 350108 0.50% 1.00% 52.00
South Annville Twp. 380104 0.50%
South Beaver Twp. 040506 0.50% 0.50% 5.00
South Bend Twp. 030222 0.50% 1.00%
South Bethlehem Boro 160604 0.50%
South Buffalo Twp. 100202 0.50% 1.00% 52.00
South Canaan Twp. 640205 10.00
South Centre Twp. 190407 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
South Coatesville Boro 150206 0.50% 1.00% 52.00

South Connellsville Boro 260308 0.50% 1.00% 10.00
South Coventry Twp. 150605 0.50% 0.50% 52.00
South Creek Twp. 080607 0.50%
Troy Area S.D. 08665 0.50%
South Fayette Twp. 731301 0.50% 1.00% 52.00
South Fayette Township S.D. 02870 0.50%
South Fork Boro 110604 0.50% 1.00% 52.00
South Franklin Twp. 631008 0.50% 1.00% 52.00
South Greensburg Boro 0.50% 52.00
Greensburg Salem S.D. 65320 650604 0.50%
South Hanover Twp. 220505 0.50% 1.00% 10.00
South Heidelberg Twp. 060405 0.50% 1.00% 52.00
South Heights Boro 040205 0.50% 52.00
South Huntingdon Twp. 651705 0.50% 10.00
Yough S.D. 65890 0.50%
South Lebanon Twp. 380205 0.50% 52.00
South Londonderry Twp. 380603 0.50% 52.00
South Mahoning Twp. 320409 0.50% 0.50%
South Manheim Twp. 540904 0.50% 10.00
South Middleton Twp. 210801 0.50% 0.50% 52.00
South Middleton S.D. 21830 1.10%
South New Castle Boro 370602 0.50% 10.00
Shenango Area S.D. 37620 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
South Newton Twp. 210107 0.50% 1.00% 35.00

South Park Twp. 731401 0.50% 1.00% 52.00
South Park S.D. 02875 0.50%
South Pymatuning Twp. 431003 0.50% 1.00% 52.00
South Renovo Boro 180126 0.50% 1.00% 52.00
South Shenango Twp. 200301 0.50% 1.00%
South Strabane Twp. 631304 0.50% 1.00% 52.00
South Union Twp. 260503 0.50% 1.00% 52.00
Laurel Highlands S.D. 26400 0.50%
South Versailles Twp. 0.50% 5.00
McKeesport Area S.D. 02600 720403 0.50%
Norwin S.D. 65650 651404 0.50%
South Waverly Boro 080403 0.50% 1.00%
South Whitehall Twp. 390602 0.50% 1.00% 52.00
South Williamsport Boro 410703 0.50% 52.00
South Woodbury Twp. 050404 0.50% 1.00% 10.00
Southampton Twp. (Bedford Co.) 050305 0.50% 1.00% 10.00
Southampton Twp. (Cumberland Co.) 210705 0.50% 10.00
Southampton Twp. (Franklin Co.) 210707 0.50% 1.00% 10.00
Southampton Twp. (Somerset Co.) 560306
Southmont Boro 111201 0.50% 1.00% 52.00
Westmont Hilltop S.D. 11850 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Southwest Greensburg Boro 650605 0.50% 52.00

Greensburg Salem S.D. 65320 0.50%
Southwest Madison Twp. 500409 0.50% 1.00%
Southwest Twp. 200510 0.50% 10.00
Sparta Twp. 250101 0.50% 0.50%
Spartansburg Boro 250102 0.50% 52.00
Speers Boro 630705 0.50% 1.00% 52.00
Spring Brook Twp. 350608 0.50% 0.50%
Spring City Boro 461701 0.50% 1.00% 10.00
Spring Creek Twp. (Elk Co.) 240204 0.50% 1.00% 10.00
Ridgeway Area S.D. 24600 0.50%
Spring Creek Twp. (Warren Co.) 250108 0.50% 1.00%
Spring Garden Twp. 671501 0.50% 1.00% X 52.00
York Suburban S.D. 67940 0.50%
Spring Grove Boro 671208 0.50% 1.00% X 52.00
Spring Twp. (Berks Co.) 061603 0.50% 1.00% 52.00
Wilson S.D. 06910 0.50%
Spring Twp. (Centre Co.) 140204 0.50% 0.50% 52.00
Spring Twp. (Crawford Co.) 200111 0.50% 1.00%
Spring Twp. (Perry Co.) 500410 0.50% 1.00%
Spring Twp. (Snyder Co.) 550110 0.50% 1.00% 52.00
Midd-West S.D. 55500 1.80%
Springboro Boro 200112 0.50% 1.00%
Springdale Boro 710103 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Springdale Twp. 710104 0.50% 1.00% 52.00

Springettsbury Twp. 0.50% 1.00% X 52.00
Central York S.D. 67130 670103 0.50%
York Suburban S.D. 67940 671502 0.50%
Springfield Twp. (Bradford Co.) 080608 0.50%
Troy Area S.D. 08665 0.50%
Springfield Twp. (Bucks Co.) 091005 0.75% 1.00% 52.00
Springfield Twp. (Delaware Co.) 231202 52.00
Springfield Twp. (Erie Co.) 251106 0.50% 1.00% 52.00
Springfield Twp. (Fayette Co.) 260309 0.50% 1.00%
Springfield Twp. (Huntingdon Co.) 310410 0.50% 1.00%
Springfield Twp. (Mercer Co.) 430404 0.50% 1.00% 52.00
Springfield Twp. (Montgomery Co.) 461601 0.50% 1.00%
Springfield Twp. S.D. 46720 0.50%
Springfield Twp. (York Co.) 670204 0.50% 1.00% X
Springhill Twp. (Fayette Co.) 260108 0.50% 1.00% 10.00
Springhill Twp. (Greene Co.) 300509 0.50% 1.00%
Springville Twp. 580205 0.50% 1.00%
Elk Lake S.D. 58250 0.50%
Spruce Creek Twp. 310207 0.50% 1.00%
Spruce Hill Twp. 340111 0.50%
St. Clair Boro 540706 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
St. Clair Twp. 651009 0.50% 52.00

St. Clairsville Boro 050210 0.50%
St. Lawrence Boro 060602 0.50% 1.00% 52.00
Exeter Township S.D. 06200 0.50%
St. Marys 240304 0.50% 1.00% 52.00
St. Petersburg Boro 160107 0.50% 0.50%
St. Thomas Twp. 280404 0.50%
Standing Stone Twp. 080506 0.50% 1.00%
State College Boro 140407 1.30% 1.00% 52.00
Steelton Boro 220802 0.50% 1.00% 52.00
Steelton Highspire S.D. 22800 0.50%
Sterling Twp. 640206 1.00% 1.00%
Steuben Twp. 200412 0.50% 1.00%
Stevens Twp. 080705 0.50%
Stewardson Twp. 180129 0.50% 10.00
Stewart Twp. 260607 0.50% 1.00% 10.00
Stewartstown Boro 670908 0.50% 1.00% X 10.00
Stillwater Boro 190105 0.50% 10.00
Stockdale Boro 630706 0.50% 1.00% 5.00
Stockertown Boro 480404 0.50% 1.00% 52.00
Stoneboro Boro 430610 0.50% 1.00% 10.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Stonycreek Twp. (Cambria Co.) 110704 0.50% 0.50% 52.00

Stonycreek Twp. (Somerset Co.) 560803 0.50% 1.00%
Stowe Twp. 731602 0.50% 1.00% 52.00
Sto Rox S.D. 02885 0.50%
Stoystown Boro 560406 0.50% 10.00
Straban Twp. 0.50% 1.00% X 10.00
Gettysburg Area S.D. 01375 010407 1.20%
Strasburg Boro 360901 0.50% 1.00%
Lampeter-Strasburg S.D. 36360 0.50%
Strasburg Twp. 360902 0.50% 52.00
Strattanville Boro 160304 0.50% 52.00
Stroud Twp. 450403 0.75% 1.00% 52.00
Stroudsburg Boro 450404 0.50% 1.00% 52.00
Sugar Creek Boro 610403 0.50% 1.00% 52.00
Sugarcreek Twp. 100303 0.50% 1.00% 5.00
Karns City S.D. 10360 0.50%
Sugar Grove Boro 620118 0.50% 5.00
Sugar Grove Twp. (Mercer Co.) 430303 0.50% 1.00% 10.00
Sugar Grove Twp. (Warren Co.) 620119 0.50% 1.00% 5.00
Sugar Notch Boro 400403 0.50% 52.00
Sugarloaf Twp. (Columbia Co.) 190106 0.50% 52.00
Sugarloaf Twp. (Luzerne Co.) 400511 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Sullivan Twp. 590215 0.50%

Summerhill Boro 110605 0.50% 0.50%
Summerhill Twp. (Cambria Co.) 110606 0.50% 1.00% 52.00
Summerhill Twp. (Crawford Co.) 200113 0.50% 1.00% 10.00
Summerville Boro 330210 0.50% 1.00% 10.00
Summit Hill Boro 130403 0.50% 1.00% 10.00
Summit Twp. (Butler Co.) 100109 0.50% 52.00
Summit Twp. (Crawford Co.) 200114 0.50% 1.00%
Summit Twp. (Erie Co.) 250403 0.50% 1.00% 52.00
Summit Twp. (Potter Co.) 530206 0.50% 0.50% 10.00
Summit Twp. (Somerset Co.) 560307 0.50% 0.50% 52.00
Sunbury 490505 0.50% 1.00% 52.00
Susquehanna Twp. (Cambria Co.) 110803 0.50% 1.00% 10.00
Susquehanna Twp. (Dauphin Co.) 220901 0.50% 1.00% 52.00
Susquehanna Township S.D. 22830 0.50%
Susquehanna Twp. (Juniata Co.) 340112 0.50% 52.00
Susquehanna Twp. (Lycoming Co.) 410704 0.50%
Sutersville Boro 651706 0.50% 0.50% 10.00
Yough S.D. 65890 0.50%
Swarthmore 231404 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Swatara Twp. (Dauphin Co.) 220106 0.50% 1.00% 52.00

Swatara Twp. (Lebanon Co.) 380505 0.50% 0.50%
Sweden Twp. 530207 0.50% 10.00
Swissvale Boro 721010 0.50% 52.00
Swoyersville Boro 401109 0.50% 1.00% 10.00
Sykesville Boro 170310 0.50% 1.00% 52.00
Sylvania Boro 080609 0.50%
Troy Area S.D. 08665 0.50%
Sylvania Twp. 530104 0.50% 1.00% 10.00
Back to alpha list

Pennsylvania
Municipalities beginning with T

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Tamaqua Boro 541003 0.50% 1.00% 52.00

Tarentum Boro 710604 0.50% 52.00
Tatamy Boro 480405 0.50% 1.00% 52.00
Taylor Boro 350802 0.50% 1.00% 52.00
Riverside S.D. 35700 0.50%
Taylor Twp. (Blair Co.) 070506 0.50% 52.00
Taylor Twp. (Centre Co.) 070604 0.50%
Taylor Twp. (Fulton Co.) 290202 0.50%
Taylor Twp. (Lawrence Co.) 370502 0.50% 1.00% 10.00
New Castle Area S.D. 37530 0.50%
Telford Boro (Bucks Co.) 461505 0.50% 1.00% 52.00
Telford Boro (Montgomery Co.) 461505 0.50% 1.00% 52.00
Tell Twp. 310411 0.50% 0.50%
Terre Hill Boro 360506 0.50% 1.00% 10.00
Terry Twp. 080706 0.50%
Texas Twp. 640114 10.00
Thompson Twp. 290304 0.50%
Thompsontown Boro 340113 0.50%
Thornburg Boro 731005 0.50% 52.00
Montour S.D. 02630 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Thornbury Twp. (Chester Co.) 151203 0.50% 0.50% 52.00

Thornbury Twp. (Delaware Co.) 151208 0.50% 1.00%
Thornhurst Twp. 350609 0.50% 0.50%
Three Springs Boro 310412 0.50% 0.50%
Throop Boro 350503 0.50% 1.00% 52.00
Tidioute Boro 620120 0.50% 5.00
Tilden Twp. 060905 0.50% 1.00% 52.00
Timblin Boro 330314 0.50% 1.00%
Tinicum Twp. (Bucks Co.) 091006 0.75% 1.00%
Tinicum Twp. (Delaware Co.) 230504 1.00% 1.00% 52.00
Tioga Boro 590113 0.50% 1.00% 52.00
Tioga Twp. 590114 0.50% 1.00% 10.00
Tionesta Boro 270109 0.50% 1.00% 52.00
Tionesta Twp. 270110 0.50% 10.00
Titusville 200505 0.50% 1.00% 52.00
Toboyne Twp. 0.50% 1.00%
Fannett-Metal S.D. 28200 280203 0.50%
West Perry S.D. 50800 500411 1.20%
Tobyhanna Twp. 450307 0.50% 1.00% 52.00
Toby Twp. 160705 0.50% 10.00
Union S.D. 16900 0.50%
Todd Twp. (Fulton Co.) 290104 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Todd Twp. (Huntingdon Co.) 050510 0.50% 10.00

Topton Boro 060304 0.50% 1.00% 52.00
Towamencin Twp. 461107 0.50% 0.50% 52.00
Towamensing Twp. 130304 0.50% 1.00% 10.00
Towanda Boro 080507 0.50% 1.00% 52.00
Towanda Twp. 080508 0.50%
Tower City Boro 221106 0.50% 1.00% 52.00
Townville Boro 200413 0.50%
Trafford Boro (Allegheny Co.) 651504 0.50% 1.00% 52.00
Trafford Boro (Westmoreland Co.) 651504 0.50% 1.00% 52.00
Trainer Boro 230203 1.00% 1.00% 52.00
Trappe Boro 461206 0.50% 1.00% 52.00
Tredyffrin Twp. 150902 52.00
Tremont Boro 540504 0.50% 1.00% 52.00
Tremont Twp. 540505 0.50% 1.00% 52.00
Triumph Twp. 620121 0.50% 5.00
Troutville Boro 170306 0.50% 1.00% 10.00
Troy Boro 080610 0.50%
Troy Area S.D. 08665 0.50%
Troy Twp. (Bradford Co.) 080611 0.50%
Troy Area S.D. 08665 0.50%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Troy Twp. (Crawford Co.) 200414 0.50% 1.00%

Trumbauersville Boro 091306 0.50% 1.00%
Tullytown Boro 091203 10.00
Tulpehocken Twp. 061505 0.50% 1.00%
Tunkhannock Boro 660210 0.50% 1.00% 52.00
Tunkhannock Twp. (Monroe Co.) 450308 0.50% 1.00% 52.00
Tunkhannock Twp. (Wyoming Co.) 660211 0.50% 1.00% 52.00
Tunnelhill Boro (Blair Co.) 110912 0.50% 0.50% 10.00
Tunnelhill Boro (Cambria Co.) 110912 0.50% 0.50% 10.00
Turbett Twp. 340114 0.50%
Turbot Twp. 490203 0.50% 1.00% 30.00
Turbotville Boro 490606 0.50% 0.50% 10.00
Turtle Creek Boro 721011 0.50% 52.00
Tuscarora Twp. (Bradford Co.) 080707 0.50%
Tuscarora Twp. (Juniata Co.) 340115 0.50% 1.00%
Tuscarora Twp. (Perry Co.) 500106 0.50% 1.00%
Twilight Boro 630707 0.50% 10.00
Tyrone Boro 070602 1.25% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Tyrone Twp. (Adams Co.) 0.50% 1.00% X 52.00

Upper Adams S.D. 01852 010606 1.10%
Tyrone Twp. (Blair Co.) 0.50%
Altoona Area S.D. 07050 070103 0.50%
Tyrone Area S.D. 07800 070603 0.65%
Tyrone Twp. (Perry Co.) 500412 0.50% 1.00% 52.00
Back to alpha list

Pennsylvania
Municipalities beginning with U

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Ulster Twp. 080106 0.50% 1.00%

Ulysses Boro 530406 0.50% 1.00%
Ulysses Twp. 530407 0.50%
Union City Boro 251202 0.50% 1.00% 52.00
Union Twp. (Adams Co.) 010506 0.50% 1.00% X 10.00
Union Twp. (Berks Co.) 060503 0.50% 1.00% 52.00
Union Twp. (Centre Co.) 140110 0.50% 1.00% 10.00
Union Twp. (Clearfield Co.) 170307 0.50% 0.50% 10.00
Union Twp. (Crawford Co.) 200205 0.50% 1.00%
Union Twp. (Erie Co.) 251203 0.50%
Union Twp. (Fulton Co.) 290305 0.50%
Union Twp. (Huntingdon Co.) 310305 0.50% 0.50%
Union Twp. (Jefferson Co.) 160306 0.50% 10.00
Union Twp. (Lawrence Co.) 370702 0.50% 1.00% 52.00
Union Area S.D. 37700 0.50%
Union Twp. (Lebanon Co.) 380506 0.50% 1.00% 52.00
Union Twp. (Luzerne Co.) 400706 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Union Twp. (Mifflin Co.) 440113 0.50% 1.00% 52.00

Union Twp. (Schuylkill Co.) 540408 0.50% 1.00% 10.00
Union Twp. (Snyder Co.) 550208 0.50% 1.00%
Union Twp. (Tioga Co.) 080206 0.50%
Union Twp. (Union Co.) 0.50%
Lewisburg Area S.D. 60400 600104 1.50%
Mifflinburg Area S.D. 60500 600208 1.55%
Union Twp. (Washington Co.) 631207 0.50% 1.00% 52.00
Uniondale Boro 580304 0.50% 0.50%
Uniontown 260608 0.50% 1.00% 52.00
Unionville Boro 140111 0.50% 1.00% 10.00
Unity Twp. 650502 0.50% 0.50% 52.00
Upland Boro 230103 1.00% 1.00% 52.00
Upper Allen Twp. 210603 0.50% 1.00% 52.00
Mechanicsburgh Area S.D. 21650 1.20%
Upper Augusta Twp. 490506 0.50% 0.50%
Upper Bern Twp. 060906 0.50% 1.00%
Upper Burrell Twp. 650202 0.50% 1.00% 52.00
Burrell S.D. 65070 0.50%
Upper Chichester Twp. 230204 1.00% 1.00% 52.00
Upper Darby Twp. 231303 52.00
Upper Dublin Twp. 461801 0.50% 1.00% 52.00
Upper Dublin S.D. 46830 0.50%
Upper Fairfield Twp. 410507 0.50%
Upper Frankford Twp. 210108 0.50% 10.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Upper Frederick Twp. 060210 0.50% 1.00% 52.00

Upper Gwynedd Twp. 461108 0.50% 1.00% 52.00
Upper Hanover Twp. 462107 0.50% 1.00% 10.00
Upper Leacock Twp. 360302 0.50% 1.00% 52.00
Upper Macungie Twp. 390603 0.50% 1.00% 52.00
Upper Mahanoy Twp. 490107 0.50% 1.00%
Upper Mahantango Twp. 541105 0.50% 10.00
Upper Makefield Twp. 090604 0.50% 1.00% 10.00
Upper Merion Twp. 461902 52.00
Upper Mifflin Twp. 210109 0.50% 1.00% 10.00
Upper Milford Twp. 390307 0.638% 1.00% 10.00
East Penn S.D. 39230 0.50%
Upper Moreland Twp. 462001 0.50% 1.00% 10.00
Upper Moreland Township S.D. 46850 0.50%
Upper Mt. Bethel Twp. 480106 0.75% 1.00% 52.00
Upper Nazareth Twp. 480406 0.50% 1.00% 52.00
Upper Oxford Twp. 150705 1.00% 1.00%
Upper Paxton Twp. 220702 0.50% 1.00%
Millersburg Area S.D. 22610 0.50%
Upper Pottsgrove Twp. 461302 0.75% 1.00% 52.00
Upper Providence Twp. (Delaware Co.) 231004 52.00
Upper Providence Twp. (Montgomery
0.50% 1.00% 52.00
Co.) 461704

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Upper Salford Twp. 461506 0.50% 1.00%

Upper Saucon Twp. 390803 0.50% 1.00% 52.00
Upper Southampton Twp. 090402 0.50% 1.00% 52.00
Centennial S.D. 09200 0.50%
Upper St. Clair Twp. 731701 0.80% 0.50% 52.00
Upper Saint Clair S.D. 02920 0.50%
Upper Tulpehocken Twp. 060907 0.50% 1.00% 52.00
Upper Turkeyfoot Twp. 560508 0.50%
Upper Tyrone Twp. 651602 0.50% 1.00% 10.00
Upper Uwchlan Twp. 150304 0.50% 1.00% 10.00
Upper Yoder Twp. 111202 0.50% 1.00% 52.00
Ursina Boro 561005 0.50% 1.00%
Utica Boro 610211 0.50% 1.00% 10.00
Uwchlan Twp. 150305 0.50% 1.00% 52.00
Back to alpha list

Pennsylvania
Municipalities beginning with V

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Valencia Boro 100404 0.50% 10.00

Mars Area S.D. 10500 0.50%
Valley Twp. (Armstrong Co.) 030223 0.50%
Valley Twp. (Chester Co.) 150207 0.50% 1.00% 52.00
Valley Twp. (Montour Co.) 470107 0.50% 10.00
Valley-hi Boro 290306 0.50% 0.50%
Vanderbilt Boro 260310 0.50% 1.00%
Vandergrift Boro 650908 0.50% 1.00% 52.00
Vandling Boro 580301 0.50% 0.50% 10.00
Vanport Twp. 040304 0.50% 0.50% 52.00
Venango Boro 200415 0.50% 1.00%
Venango Twp. (Butler Co.) 100507 0.50% 1.00% 10.00
Venango Twp. (Crawford Co.) 200416 0.50% 1.00%
Venango Twp. (Erie Co.) 251304 0.50% 1.00% 10.00
Vernon Twp. 200206 0.50% 1.00% 52.00
Verona Boro 720702 0.50% 1.00% 52.00
Riverview S.D. 02820 0.50%
Versailles Boro 720404 0.50% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Victory Twp. 610212 0.50% 10.00

Vintondale Boro 110103 0.50% 1.00% 10.00
Volant Boro 370804 0.50% 10.00
Back to alpha list

Pennsylvania
Municipalities beginning with W

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Walker Twp. (Centre Co.) 140205 0.50% 0.50% 10.00

Walker Twp. (Huntingdon Co.) 310113 0.50% 10.00
Walker Twp. (Juniata Co.) 340116 0.50% 1.00%
Walker Twp. (Schuylkill Co.) 541004 0.50% 1.00% 52.00
Wall Boro 720103 0.50% 1.00% 52.00
Wallace Twp. 150306 0.50% 1.00% 10.00
Wallaceton Boro 170707 0.50% 0.50% 10.00
Walnutport Boro 390403 0.50% 1.00% 52.00
Wampum Boro 0.50% 52.00
Ellwood City Area S.D. 37200 370104 0.50%
Mohawk Area S.D. 37500 370307 0.50%
Ward Twp. 590216 0.50% 1.00%
Warminster Twp. 090403 0.50% 1.00% 52.00
Centennial S.D. 09200 0.50%
Warren 620122 2.20% 1.00% 52.00
Warren Twp. (Bradford Co.) 080306 0.50%
Warren Twp. (Franklin Co.) 280405 0.50%
Warrington Twp. (Bucks Co.) 090508 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Warrington Twp. (York Co.) 670706 0.50% 1.00%* X

Warrior Run Boro 400404 0.50% 1.00% 10.00
Warriors Mark Twp. 070607 0.50% 1.00%
Warsaw Twp. 330211 0.50% 1.00% 10.00
Warwick Twp. (Bucks Co.) 090509 0.50% 1.00% 52.00
Warwick Twp. (Chester Co.) 150606 0.75% 0.50%
Warwick Twp. (Lancaster Co.) 361703 0.50% 1.00% 52.00
Warwick S.D. 36900 0.65%
Washington 631402 1.135% 1.635% 52.00
Washington S.D. 63880 0.50%
Washington Twp. (Armstrong Co.) 030224 0.50% 1.00% 10.00
Washington Twp. (Berks Co.) 060207 0.50% 1.00% 52.00
Washington Twp. (Butler Co.) 100508 0.50% 10.00
Washington Twp. (Cambria Co.) 110913 0.50% 10.00
Washington Twp. (Clarion Co.) 160503 0.50%
Washington Twp. (Dauphin Co.) 221009 0.50% 1.00% 10.00
Washington Twp. (Erie Co.) 250505 0.50% 1.00% 52.00
Washington Twp. (Fayette Co.) 650103 0.50% 1.00% 52.00
Washington Twp. (Franklin Co.) 280504 0.50% 1.00% 52.00
Washington Twp. (Greene Co.) 300203 0.50% 1.00% 10.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Washington Twp. (Indiana Co.) 320410 0.50%

Washington Twp. (Jefferson Co.) 330105 0.50% 1.00% 52.00
Washington Twp. (Lawrence Co.) 370805 0.50% 1.00% 10.00
Washington Twp. (Lehigh Co.) 390402 0.50% 1.00% 10.00
Washington Twp. (Lycoming Co.) 410404 0.50% 5.00
Washington Twp. (Northampton Co.) 480107 0.50% 1.00% 52.00
Washington Twp. (Northumberland
490108 0.50% 1.00%
Co.)
Washington Twp. (Schuylkill Co.) 540506 0.50% 1.00% 10.00
Washington Twp. (Snyder Co.) 550209 0.50%
Washington Twp. (Westmoreland Co.) 650909 0.50% 52.00
Washington Twp. (Wyoming Co.) 660212 0.50% 1.00% 52.00
Washington Twp. (York Co.) 670303 0.50% 1.00%* X
Washingtonville Boro 470108 0.50%
Waterford Boro 250404 0.50% 1.00% 52.00
Waterford Twp. 250405 0.50% 1.00% 10.00
Watson Twp. (Lycoming Co.) 410216 0.50% 0.50%
Watson Twp. (Warren Co.) 620123 0.50% 0.50% 5.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Watsontown Boro 490607 0.50% 1.00% 52.00

Watts Twp. 500307 0.50% 1.00% 10.00
Wattsburg Boro 251305 0.50% 0.50% 10.00
Waverly Twp. (Lackawanna Co.) 350101 0.50% 1.00% 10.00
Waymart Boro 640207 52.00
Wayne Twp. (Armstrong Co.) 030225 0.50%
Wayne Twp. (Clinton Co.) 180127 0.50% 0.50% 52.00
Wayne Twp. (Crawford Co.) 200207 0.50%
Wayne Twp. (Dauphin Co.) 220304 0.50%
Wayne Twp. (Erie Co.) 250106 0.50% 1.00%
Wayne Twp. (Greene Co.) 300204 0.50% 1.00% 52.00
Wayne Twp. (Lawrence Co.) 370105 0.50% 0.50% 5.00
Wayne Twp. (Mifflin Co.) 310308 0.50% 1.00% 10.00
Wayne Twp. (Schuylkill Co.) 540108 0.50% 10.00
Waynesboro Boro 280505 0.50% 0.50% 52.00
Waynesburg Boro 300205 0.50% 1.00% 52.00
Weatherly Boro 130506 0.50% 1.00% 52.00
Weisenberg Twp. 390504 0.50% 1.00% 52.00
Weissport Boro 130206 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Wellersburg Boro 560308

Wells Twp. (Bradford Co.) 080612 0.50%
Troy Area S.D. 08665 0.50%
Wells Twp. (Fulton Co.) 290203 0.50%
Wellsboro Boro 590307 0.50% 1.00% 52.00
Wellsville Boro 670707 0.50% 1.00%* X 52.00
Wernersville Boro 060406 0.50% 1.00%
Wesleyville Boro 250802 0.50% 1.00% 52.00
Iroquois S.D. 25655 0.50%
West Abington Twp. 660104 0.50%
West Beaver Twp. 550111 0.50%
Midd-West S.D. 55500 1.80%
West Bethlehem Twp. 630306 0.50% 1.00% 10.00
West Bradford Twp. 150307 0.50% 1.00% 10.00
West Branch Twp. 530305 0.50% 1.00%
West Brandywine Twp. 150208 0.625% 1.00% 52.00
West Brownsville Boro 0.50% 1.00% 52.00
Brownsville Area S.D. 26080 260205 0.50%
California Area S.D. 63150 630507 0.50%
West Brunswick Twp. 540109 0.50% 52.00
West Buffalo Twp. 600209 0.50%
West Burlington Twp. 080613 0.50%
Troy Area S.D. 08665 0.50%
West Caln Twp. 150209 0.50% 1.00% 5.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
West Cameron Twp. 490109 0.50%

West Carroll Twp. 110209 0.50% 10.00
West Chester Boro 151204 0.50% 1.00% 52.00
West Chillisquaque Twp. 490204 0.50% 52.00
West Cocalico Twp. 0.50% 0.50%
Cocalico S.D. 36130 360104 0.50%
Conrad Weiser Area S.D. 06110 060408 0.50%
West Conshohocken Boro 461903 1.00% 1.00% 52.00
West Cornwall Twp. 380206 0.50%
West Deer Twp. 710303 0.50% 52.00
West Donegal Twp. 360604 0.50% 1.00% 52.00
West Earl Twp. 360303 0.50% 1.00% 52.00
West Easton Boro 480802 0.50% 1.00% 5.00
West Elizabeth Boro 731903 0.50% 0.50% 25.00
West Jefferson Hills S.D. 02955 0.50%
West Fallowfield Twp. (Chester Co.) 361305 0.50%
West Fallowfield Twp. (Crawford Co.) 200115 0.50% 1.00% 10.00
West Finley Twp. 631010 0.50% 1.00%
West Franklin Twp. 030226 0.50% 1.00% 52.00
West Goshen Twp. 151205 0.50% 1.00% 52.00
West Grove Boro 150107 1.00% 1.00%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
West Hanover Twp. 220107 0.50% 1.00% 52.00

West Hazleton Boro 400512 0.50% 1.00% 52.00
West Hemlock Twp. 470109 0.50% 1.00%
West Hempfield Twp. 360804 0.50% 52.00
West Homestead Boro 731503 0.50% 52.00
West Keating Twp. 170805 0.50% 1.00% 10.00
West Kittanning Boro 030227 0.50% 1.00% 52.00
West Lampeter Twp. 360903 0.50% 52.00
West Lebanon Twp. 380402 0.50% 52.00
Lebanon S.D. 38460 0.50%
West Leechburg Boro 030303 0.50% 1.00% 10.00
West Liberty Boro 100610 0.50%
West Mahanoy Twp. 540802 0.50% 1.00% 52.00
Shenanadoah Valley S.D. 54720 0.50%
West Mahoning Twp. 030230 0.50% 0.50%
West Manchester Twp. 671301 0.50% 1.00%* X 52.00
West York Area S.D. 67850 0.50%
West Manheim Twp. 671003 0.50% 1.00%* X 52.00
West Marlborough Twp. 151106 0.50% 0.50%
West Mayfield Boro 040507 0.50% 1.00% 10.00
West Mead Twp. 200208 0.50% 1.00% 10.00
West Middlesex Boro 431103 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
West Middletown Boro 630104 0.50%

West Mifflin Boro 732001 0.50% 1.00% 52.00
West Mifflin Area S.D. 02960 0.50%
West Nantmeal Twp. 151007 0.50% 1.00%
West Newton Boro 651707 0.50% 0.50% 52.00
Yough S.D. 65890 0.50%
West Norriton Twp. 461003 0.50% 1.00% 52.00
West Nottingham Twp. 150706 0.50% 1.00%* X 52.00
West Penn Twp. 541005 0.50% 1.00% 52.00
West Pennsboro Twp. 210110 0.50% 1.00% 10.00
West Perry Twp. 550112 0.50%
Midd-West S.D. 55500 1.80%
West Pike Run Twp. 630508 0.50% 1.00% 5.00
West Pikeland Twp. 150308 0.75% 1.00% 10.00
West Pittston Boro 401003 0.50% 1.00% 52.00
West Pottsgrove Twp. 461303 0.50% 1.00% 50.00
West Providence Twp. 050306 0.50% 1.00% 10.00
West Reading Boro 061701 0.50% 1.00% 52.00
Wyomissing S.D. 06935 0.50%
West Rockhill Twp. 091108 0.75% 1.00% 52.00
West Sadsbury Twp. 361306 0.70% 0.50% 52.00
West Salem Twp. 430804 0.50% 1.00% 52.00
West Shenango Twp. 200302 0.50% 1.00%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
West St. Clair Twp. 050211 0.50% 1.00%

West Sunbury Boro 100509 0.50% 10.00
West Taylor Twp. 110705 0.50% 52.00
West Twp. 310208 0.50% 1.00%
West View Boro 710802 0.50% 52.00
North Hills S.D. 02690 0.50%
West Vincent Twp. 150607 0.75% 0.50%
West Wheatfield Twp. 320705 0.50% 52.00
United S.D. 32800 0.85%
West Whiteland Twp. 151206 0.50% 1.00% 52.00
West Wyoming Boro 401004 0.50% 1.00% 52.00
West York Boro 671302 0.50% 1.00% X 52.00
West York Area S.D. 67850 0.50%
Westfield Boro 590115 0.50% 1.00% 10.00
Westfall Twp. 520107 1.00% 1.00% 52.00
Westfield Twp. 590116 0.50% 1.00% 10.00
Westmont Boro 111203 0.50% 52.00
Westover Boro 170503 0.50% 1.00% 10.00
Westtown Twp. 151207 0.50% 1.00% 52.00
Wetmore Twp. 420206 0.50% 1.00% 10.00
Kane Area S.D. 42230 0.70%
Wharton Twp. (Fayette Co.) 260609 0.50% 1.00% 52.00
Wharton Twp. (Potter Co.) 530105 0.50% 1.00%

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Wheatfield Twp. 500308 0.50%

Wheatland Boro 430202 0.50% 1.00% 52.00
Farrell Area S.D. 43250 0.50%
Whitaker Boro 732002 0.50% 10.00
West Mifflin Area S.D. 02960 0.50%
White Deer Twp. 490205 0.50% 1.00% 52.00
White Haven Boro 400108 0.50% 52.00
White Oak Boro 0.50% 1.00% 10.00
McKeesport Area S.D. 02600 720405 0.50%
Norwin S.D. 65650 651405 0.50%
White Twp. (Beaver Co.) 040407 0.50% 10.00
White Twp. (Cambria Co.) 170402 0.50% 10.00
White Twp. (Indiana Co.) 320304 0.50% 0.50% 52.00
Whitehall Boro 730104 1.00% 52.00
Whitehall Twp. 390902 1.00% 1.00% 52.00
Whitehall Coplay S.D. 39780 0.50%
Whiteley Twp. 300206 0.50% 1.00% 52.00
Whitemarsh Twp. 460403 0.75% 1.00% 52.00
Whitpain Twp. 462203 0.50% 1.00% 52.00
Wiconisco Twp. 221102 0.50% 1.00% 10.00
Wilkes Barre 400907 2.50% 1.00% 52.00
Wilkes Barre Twp. 400908 0.75% 1.00% 52.00
Wilkins Twp. 721012 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Wilkinsburg Boro 720901 0.50% 52.00

Wilkinsburg Borough S.D. 02980 0.50%
Williams Twp. (Dauphin Co.) 221103 0.50% 10.00
Williams Twp. (Northampton Co.) 480803 0.50% 1.00% 52.00
Williamsburg Boro 070702 0.50% 52.00
Williamsport 410805 0.50% 0.50% 52.00
Williamstown Boro 221104 0.50% 1.00% 10.00
Willistown Twp. 150404 1.00% 0.875% 52.00
Wilmerding Boro 720104 0.50% 1.00% 52.00
Wilmington Twp. (Lawrence Co.) 370806 0.50% 1.00% 10.00
Wilmington Twp. (Mercer Co.) 370807 0.50% 1.00% 10.00
Wilmore Boro 110607 0.50%
Wilmot Twp. 080708 0.50%
Wilson Boro 480804 0.50% 1.00% 52.00
Wind Gap Boro 480603 0.50% 1.00% 52.00
Windber Boro 561105 0.50% 52.00
Windham Twp. (Bradford Co.) 080307 0.50%
Windham Twp. (Wyoming Co.) 0.50% 1.00% 10.00
Tunkhannock Area S.D. 66750 660213 0.50%
Wyalusing Area S.D. 08900 080713 0.94%
Windsor Boro 670806 0.50% 1.00% X

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Windsor Twp. (Berks Co.) 060908 0.50% 1.00%

Windsor Twp. (York Co.) 670807 0.50% 1.00% X 52.00
Winfield Twp. 100705 0.50% 52.00
Winslow Twp. 170311 0.50% 1.00% 10.00
Winterstown Boro 670808 0.50% 1.00% X
Wolf Creek Twp. 430405 0.50% 1.00% 10.00
Wolf Twp. 410109 0.50% 0.50% 10.00
Womelsdorf Boro 060407 0.50% 1.00% 52.00
Wood Twp. 050511 0.50% 0.50% 10.00
Woodbury Boro 050405 0.50% 1.00% 10.00
Woodbury Twp. (Bedford Co.) 050406 0.50% 1.00% 10.00
Woodbury Twp. (Blair Co.) 070703 0.50% 1.00% 52.00
Woodcock Boro 200417 0.50% 1.00%
Woodcock Twp. 200418 0.50% 1.00%
Woodward Twp. (Clearfield Co.) 170608 0.50% 0.50% 52.00
Woodward Twp. (Clinton Co.) 180128 0.50% 10.00
Woodward Twp. (Lycoming Co.) 410806 0.50% 0.50%
Worcester Twp. 460902 0.50% 1.00% 10.00
Methacton S.D. 46530 0.50%
Wormleysburg Boro 210904 0.50% 1.00% 52.00

Pennsylvania

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Worth Twp. (Butler Co.) 100611 0.50% 0.50%

Worth Twp. (Centre Co.) 140112 0.50% 10.00
Worth Twp. (Mercer Co.) 430611 0.50% 1.00% 10.00
Worthington Boro 030228 0.50% 0.50% 52.00
Worthville Boro 330315 0.50% 1.00%
Wright Twp. 400109 0.50% 1.00% 52.00
Wrightstown Twp. 090605 0.65% 1.00% 10.00
Wrightsville Boro 670405 0.50% 1.00% X 52.00
Wyalusing Boro 080709 0.50% 52.00
Wyalusing Twp. 080710 0.50% 52.00
Wyoming Boro 401005 0.50% 1.00% 52.00
Wyomissing Boro 0.50% 1.00% 52.00
Wilson S.D. 06910 061604 0.50%
Wyomissing S.D. 06935 061702 0.50%
Wysox Twp. 080509 0.50% 1.00% 10.00
Back to alpha list

Pennsylvania
Municipalities beginning with Y

Jurisdiction Earned Income Tax LST (and
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Yatesville Boro 400808 0.50% 0.50% 52.00
Yeadon Boro 231506 1.00% 1.00% 52.00
Yoe Boro 670205 0.50% 1.00% X
York 671401 0.75% 1.25% X 52.00
York City S.D. 67900 0.50%
York Haven Boro 670606 0.50% 1.00% X
York Springs Boro 010106 0.50%
York Twp. 670206 0.50% 1.00% X 52.00
Yorkana Boro 670406 0.50% 10.00
Young Twp. (Indiana Co.) 0.50% 52.00
Appllo-Ridge S.D. 03060 030104 0.50%
Blairsville-Saltsburg S.D. 32110 320106 0.75%
Young Twp. (Jefferson Co.) 330316 0.50% 1.00% 32.00
Youngstown Boro 650503 0.50% 52.00
Youngsville Boro 620124 2.00% 1.00% 52.00
Youngwood Boro 650707 0.50% 1.00% 52.00
Back to alpha list

Pennsylvania
Municipalities beginning with Z

LST (and
Municipality
Low-Income
Muni
Muni MD Exemption
SD PSD SD Res Non-
Code Code Res
$12,000)
Zelienople Boro 100809 0.50% 0.50% 52.00

Zerbe Twp. 490110 0.50% 1.00%
Back to alpha list

Puerto Rico
Table of Contents

6
Calculation Example
8
to-Date Wages
State Unemployment Tax Special Assessment Summary 13
October 2014 • Puerto Rico-1

Puerto Rico
Puerto Rico State Withholding Tax Summary

Calculation methods Regular and Supplemental Concurrent Aggregation (default)
Supplemental Only
• Annualized Previous Aggregation
• No reciprocity agreements are currently in effect. However, Puerto Rico does

not require withholding from Puerto Rico residents working in other states that
collect withholding tax.
• Puerto Rico withholding is required from Puerto Rico residents working in
Reciprocity other states that do not collect withholding tax.
• When Non-Residency Certificate (pNRCertif) is set to false and Puerto Rico
residents work in a state that requires state tax to be withheld, then the Puerto
Rico withholding will be reduced by work state withholding.
• Puerto Rico withholding is required from non-residents working in Puerto Rico.
• Individual Full
• Individual or Married None
• Married Full
• Married Half
• Married Optional
• Married Optional None
Individual Full 3,500.00
Married Full 7,000.00
Personal Exemptions Married Half (claiming 1/2 personal exemption) 3,500.00
Married Optional 3,500.00
Veteran 1,500.00
Per dependent 2,500.00
Dependent credits
For Optional or Joint Custody Filers 1,250.00
Youth Wage Exemption Youth wage exemption on first $40,000 gross income between ages 16 and 26.
April 2017• Puerto Rico-2

Puerto Rico
Pre-Tax deductions
401K Deferral Exempt 457 Catch Up Increased Limit Taxable
September 2016 • Puerto Rico-3

Puerto Rico
Taxable
(Dependent)
Taxable Exempt

Taxable

Contract)
Taxable
Sick pay

April 2016 • Puerto Rico-4

Puerto Rico

This calculation example is based on filing status of Married Filing Jointly and claiming all of the personal
exemption with four dependents. Two dependent children are secondary exemptions.
Puerto Rico State Withholding Tax Regular Wages Only
Annual gross wages
pay periods. x 52
52,000.00

- 7,000.00
7,000.00 Married Full 45,000.00
3 Subtract the dependent credit. N/A 45,000.00

- 10,000.00
2,500.00 per dependent 35,000.00
4 Subtract the allowance based on deductions. Annual taxable 35,000.00

wages - 1,000.00
Indicate the number of allowances according to the method
34,000.00
selected by the employee in Part C of Form 499 R-4.1.
Allowance based on deductions: $500 per allowance. The
number of allowances are passed as secondary exemptions.
5 Compute the annual Puerto Rico tax using the 34,000.00

Annual Puerto Rico
appropriate tax rate table. x 0.14
withholding tax
All Taxpayers Rate Table: Line 3 4,760.00
- 2,380.00
2,380.00
6 Divide the annual Puerto Rico tax by the annual Puerto Rico 2,380.00
number of pay periods. withholding tax for / 52
the pay period 45.77
January 2017 • Puerto Rico-5

Puerto Rico

Puerto Rico State Withholding Tax Regular and Supplemental Wages
Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

- 7,000.00
7,000.00 Married 305,000.00

- 10,000.00
2,500.00 per dependent 295,000.00

wages - 1,000.00
294,000.00

Annual Puerto Rico
withholding tax
- 11,865.00
85,155.00
7 Divide the annual Puerto Rico tax by the annual Puerto Rico tax for 85,155.00
number of pay periods. the pay period / 52
1,637.60

Puerto Rico

This calculation example is based on filing status of Married Filing Jointly and claiming all the personal exemption
with four dependents. Two dependent children are secondary exemptions.
Puerto Rico Withholding Tax Supplemental Wages Only
6,000.00

Annual gross wages
pay periods. x 52
312,000.00

- 7,000.00
7,000.00 Married 305,000.00

- 10,000.00
2,500.00 per dependent 295,000.00

wages - 1,000.00
294,000.00

Annual Puerto Rico
withholding tax
- 11,865.00
85,155.00
7 Divide the annual Puerto Rico tax by the annual N/A 85,155.00
1,637.60
8 Subtract the previous pay period’s annual tax State tax for the pay 1,637.60
amount. period - 45.77
1,591.83

Puerto Rico

Puerto Rico Withholding Tax Regular Wages Only
+ 500.00
950.00
Annual gross wages
49,400.00

- 7,000.00
7,000.00 Married 42,400.00

- 10,000.00
2,500.00 per dependent 32,400.00

Indicate the number of allowances according to the method wages - 1,000.00
selected by the employee in Part C of Form 499 R-4.1. 31,400.00

Annual Puerto Rico
withholding tax
- 2,380.00
2,016.00
7 Divide the annual Puerto Rico tax by the annual Puerto Rico 2,016.00
number of pay periods. withholding tax per / 52
pay period 38.77

tax for the - 0.00
within the pay
period

Puerto Rico
All Taxpayers
Tax is
% - Amount
1 Not over 9,000.00 0.00% 0.00
2 25,000.00 7.00% 630.00
3 41,500.00 14.00% 2,380.00
4 61,500.00 25.00% 6,945.00
5 Over 61,500.00 33.00% 11,865.00

Puerto Rico
Puerto Rico State Unemployment Insurance (SUI) Summary

Wage Base 7,000.00

for positive 2.2%1 for negative
5.4%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for State Unemployment Tax Special Assessment Tax. See Puerto Rico
State Unemployment Tax Special Assessment Tax.
March 2017 • Puerto Rico-10

Puerto Rico
Pre-Tax deductions

Puerto Rico
Taxable
(Dependent)
Taxable Taxable

Taxable

Contract)
Taxable
Sick pay

Puerto Rico
State Unemployment Tax Special Assessment Summary

Puerto Rico State Unemployment Tax Special Assessment Summary

Wage Base 7,000.00
1% (For all
employers, except
those with a 5.4%
rate)
• Self Adjust
Calculation Methods
These deductions follow Puerto Rico State Unemployment Insurance (SUI). See
Pre-Tax Deductions
These types of compensation follow Puerto Rico SUI. See the state’s SUI summary
for details.

Puerto Rico
Puerto Rico State Disability Insurance (SDI) Summary

Wage Base 9,000.00
0.3%
Note: To 0.3%
calculate this tax, Note: To calculate this
pass the tax, pass the
enumerated type enumerated type
eVprtTaxIDSDIER eVprtTaxIDSDIEE in the
in the parameter parameter pTaxID.
pTaxID.
• Self Adjust
Calculation Methods

Puerto Rico
Pre-Tax deductions

Puerto Rico
Taxable
(Dependent)
Taxable Taxable

Taxable

Contract)
Taxable
Sick pay

Puerto Rico
Puerto Rico Local Withholding Tax Summary

Rhode Island
Table of Contents

6
Calculation Example
7
Example
8
Example
10
to-Date Wages
State Unemployment Tax Job Development Fund 15
Temporary Disability Insurance Summary 16
June 2015 • Rhode Island-1

Rhode Island
Rhode Island State Withholding Tax Summary

Supplemental Only
• Flat Rate
No reciprocity agreements are currently in effect. However, Rhode Island allows
a credit for taxes paid elsewhere. For Rhode Island residents working in other
Reciprocity states, withhold for Rhode Island the amount by which Rhode Island tax exceeds
the tax of the state of employment. Rhode Island withholding is required from
non-residents working in Rhode Island.
• Single
• Married
Per exemption 1,000.00
Withholding Exemption
($0 per exemption when annual wages exceed $217,350)
January 2017 • Rhode Island-2

Rhode Island
Pre-Tax deductions
September 2016 • Rhode Island-3

Rhode Island
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Rhode Island-4

Rhode Island

Rhode Island State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00

wages - 4,000.00
1,000.00 per exemption 48,000.00
table x 0.0375
34.62

Rhode Island

This calculation example is based on filing status of Married Filing Jointly with four dependents.
Rhode Island State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

wages - 0.00
1,000.00 per exemption 312,000.00
table. - 139,400.00
x 0.0599
10,338.74
+ 6,008.50
16,347.24
314.37

Rhode Island

Rhode Island State Withholding Tax Regular and Supplemental Wages

Regular Wages
Annual gross wages
52,000.00

wages - 4,000.00
1,000.00 per exemption 48,000.00
table x 0.0375
period 34.62
Supplemental Wages
State tax on
rate of 5.99%. x 0.0599
supplemental wages
299.50
for the pay period
334.12

Rhode Island

Rhode Island Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
pay periods. x 52
312,000.00

wages - 0.00
1,000.00 per exemption 312,000.00
table. - 139,400.00
x 0.0599
10,338.74
+ 6,008.50
16,347.24
pay periods. / 52
314.37
period - 34.62
279.75

Rhode Island

Rhode Island State Withholding Tax Supplemental Wages Only

299.50

Rhode Island

Rhode Island Withholding Tax Regular Wages Only

+ 500.00
950.00
Annual gross wages
49,400.00

wages - 4,000.00
1,000.00 per exemption 45,400.00
table. x 0.0375
pays within the pay
period

tax for the - 13.99
within the pay
period

Rhode Island
All Filers
Tax is
Amount +%
1 Not over 61,300.00 3.75% 0.00
2 139,400.00 2,298.75 4.75% 61,300.00
3 Over 139,400.00 6,008.50 5.99% 139,400.00

Rhode Island
Rhode Island State Unemployment Insurance (SUI) Summary

Tier 1: $22,400
Wage Base Tier 2: $23,900
Note: Use Forms functionality to use the Tier 2 wage base.

for positive .99%1 for negative
9.59%1
balance balance
employers employers
Rates
New employer 1.83%1

Employee rate N/A
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for Job Development Fund. See Rhode Island State
Unemployment Tax Job Development Fund.

Rhode Island
Pre-Tax deductions

Rhode Island
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
April 2016 • Rhode Island-14

Rhode Island
State Unemployment Tax Job Development Fund

Rhode Island State Unemployment Tax Job Development Fund

Tier 1: $22,400
Wage Base Tier 2: $23,900
Note: Use Forms functionality to use the Tier 2 wage base.

Calculation Methods
These deductions follow Rhode Island State Unemployment Insurance (SUI). See
Pre-tax Deductions
These types of compensation follow Rhode Island SUI. See the state’s SUI

Rhode Island
Temporary Disability Insurance Summary

In order to calculate this tax, pass the enumerated type eVprtTaxIDSDIEE in the parameter pTaxID.
Rhode Island Temporary Disability Insurance Summary
Wage Base 68,100.00
Rates Employer N/A Employee 1.20%
Calculation Methods • No Self Adjust (default)


Rhode Island

Pre-Tax deductions

Rhode Island

Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
April 2016• Rhode Island-18

Rhode Island
Basis of Tax No provision for local income tax
October 2014 • Rhode Island-19

South Carolina
Table of Contents

State Withholding Tax Regular Wages Only Concurrent Aggregation Method Calculation Example 6
7
Example
State Withholding Tax Regular Wages Only Previous Aggregation Method Calculation Example 8
10
to-Date Wages
State Unemployment Tax State Unemployment Insurance Administrative Contingency
15
Assessment Summary
December 2016 • South Carolina-1

South Carolina
South Carolina State Withholding Tax Summary

Calculation methods
• No reciprocity agreements are currently in effect. However, South Carolina
does not require withholding from South Carolina residents working in other
• South Carolina withholding is required from South Carolina residents working
in other states that do not collect withholding tax.
Reciprocity • When Non-residency Certificate (pNRCertif) is set to false and South Carolina
residents work in a state that requires state tax to be withheld, then the South
Carolina withholding will be reduced by work state withholding.
• South Carolina withholding is required from non-residents working in South
Carolina.
Claiming 0 exemptions: 0.00

Standard Deduction Claiming 1 or more exemptions: 10% of gross annual wages for all filers
Maximum: 2,860.00
Personal Exemption Per exemption: 2,370.00

South Carolina
Pre-Tax deductions
September 2016 • South Carolina-3

South Carolina
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay


South Carolina

This calculation example is based on filing status of Married with four dependents
South Carolina State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00

2,370.00 per exemption - 9,480.00
42,520.00

wages - 2,860.00
2,860.00 Maximum deduction 39,660.00
table. x 0.07
Line 6 2,776.20
- 327.42
2,448.78
47.09

South Carolina


1 1,000.00
Add regular gross wages and supplemental wages. Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

2,370.00 per exemption - 9,480.00
302,520.00

wages - 2,860.00
table. x 0.07
Line 6 20,976.20
- 327.42
20,648.78
397.09

South Carolina

South Carolina State Withholding Tax Regular and Supplemental Wages

Regular Wages
Annual gross wages
52,000.00

2,370.00 per exemption wages - 9,480.00
42,520.00

wages - 2,860.00
table. x 0.07
Line 6 2,776.20
- 327.42
2,448.78
47.09
Supplemental Wages
State tax on
rate of 7.00%. x 0.07
supplemental wages
350.00
for the pay period
397.09

South Carolina


Total gross wages
6,000.00

Annual gross wages
x 52
312,000.00

2,370.00 per exemption - 9,480.00
302,520.00

wages - 2,860.00
table. x 0.07
Line 6 Annual state tax 20,976.20
- 327.42
20,648.78
397.09

South Carolina

South Carolina State Withholding Tax Supplemental Wages Only

350.00

South Carolina

South Carolina Withholding Tax Regular Wages Only

+ 500.00
950.00
Annual gross wages
49,400.00

2,370.00 per exemption - 9,480.00
39,920.00

wages - 2,860.00
table x 0.07
Line 6 2,594.20
- 327.42
2,266.78
pays within the pay
period
State withholding
7 Subtract the period-to-date tax amount. 43.59
tax for the
- 9.29
additional pay
34.30
within the pay
period

South Carolina
All filers
Tax is
% - Amount
1 Not over 2,140.00 1.70%
2 4,280.00 3.00% 27.82
3 6,420.00 4.00% 70.62
4 8,560.00 5.00% 134.82
5 10,700.00 6.00% 220.42
6 Over 10,700.00 7.00% 327.42

South Carolina
South Carolina State Unemployment Insurance (SUI) Summary

Wage Base 14,000.00

0%1 5.4%1
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for Administrative Contingency Assessment Tax. See South Carolina State
Unemployment taxes.
January 2017 • South Carolina-12

South Carolina
Pre-Tax deductions
September 2016 • South Carolina-13

South Carolina
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay
Note: Employers are also liable for Surcharge Tax. See South Carolina Miscellaneous Tax.
April 2016 • South Carolina-14

South Carolina
State Unemployment Tax State Unemployment Insurance

Administrative Contingency Assessment Summary
South Carolina State Unemployment Tax State Unemployment Insurance

Administrative Contingency Assessment Summary
Wage Base 14,000.00

• Self Adjust
Calculation Methods
These deductions follow South Carolina State Unemployment Insurance (SUI).
Pre-tax Deductions
These types of compensation follow South Carolina SUI. See the state’s SUI
1. To calculate this tax, pass the enumerated type eVprtTaxIDSUI1ER in the parameter pTaxID.

South Carolina
South Carolina State Disability Insurance (SDI) Summary
Wage Base N/A
October 2014 • South Carolina-16

South Carolina
South Carolina Local Withholding Tax Summary
October 2014 • South Carolina-17

South Dakota
Table of Contents

State Unemployment Tax Investment Fee Summary 6
June 2015 • South Dakota-1

South Dakota
South Dakota State Withholding Tax Summary
October 2014 • South Dakota-2

South Dakota
South Dakota State Unemployment Insurance (SUI) Summary

Wage Base 15,000.00

0%1 9.5%1
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
1. Employers are also liable for Investment Fee Tax and Surcharge. See South Dakota State
Unemployment Tax Investment Fee and Surcharge Summaries.
December 2014 • South Dakota-3

South Dakota
Pre-Tax deductions
401K Deferral Taxable 457 Catch Up 2 Over 50 Taxable
401K Catch Up 2 Over 50 Taxable 125 Taxable
403B Deferral Taxable Dependent Care Taxable
403B Catch Up 15 Year Taxable FSA Taxable
403B Catch Up 2 Over 50 Taxable HSA Sec. 125 Taxable
408K Deferral Taxable HSA Catch Up Sec. 125 Taxable
408K Catch Up 2 Over 50 Taxable Insurance Benefits Taxable
408P Deferral Taxable Qualified Parking Taxable
457 Catch Up Increased Limit Taxable
September 2016 • South Dakota-4

South Dakota
Taxable
(Dependent)
Taxable Exempt

Exempt1

Contract)
Taxable
Sick pay5
1. Exempt up to a limit of $5,250 5. All Sick Pay plans are taxable for the State Unemployment Tax
2. Exempt up to a monthly limit of $255 Surcharge.

April 2016 • South Dakota-5

South Dakota
State Unemployment Tax Investment Fee Summary

South Dakota State Unemployment Tax Investment Fee Summary

Wage Base 15,000.00
Rates Employer 0% - 0.55%1 Employee N/A

• Self Adjust
Calculation Methods
These deductions follow South Dakota State Unemployment Insurance (SUI). See
Pre-tax Deductions
These types of compensation follow South Dakota SUI. See the state’s SUI
1. Employer rate varies depending upon Experience rating.
December 2014 • South Dakota-6

South Dakota
South Dakota State Disability Insurance (SDI) Summary
Wage Base N/A

South Dakota
South Dakota Local Withholding Tax Summary

Tennessee
Table of Contents

June 2015 • Tennessee-1

Tennessee
Tennessee State Withholding Tax Summary
October 2014 • Tennessee-2

Tennessee
Tennessee State Unemployment Insurance (SUI) Summary

Wage Base 8,000.00

0.01% 10.00%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
February 2016 • Tennessee-3

Tennessee
Pre-Tax deductions
September 2016 • Tennessee-4

Tennessee
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Tennessee-5

Tennessee
Tennessee State Disability Insurance (SDI) Summary
Wage Base N/A

Tennessee
Tennessee Local Withholding Tax Summary

Texas
Table of Contents

State Unemployment Tax Obligation Assessment Rate Summary 6
State Unemployment Tax Employment and Training Investment Assessment Summary 7
June 2015 • Texas-1

Texas
Texas State Withholding Tax Summary
October 2014 • Texas-2

Texas
Texas State Unemployment Insurance (SUI) Summary

Wage Base 9,000.00

0.59%1,2,3 8.21%1,2,3
balance balance
employers employers
Rates
Greater of 2.7%1,2,4
New employer
or average Employee rate N/A
rate
industry rate

• Self Adjust
Calculation Methods
1. The rates above include all components of your UI tax rate.

2. Includes Replenishment Tax of 0.41%.
3. Employers are also liable for Obligation Assessment Rate and Employment and Training Investment
Assessment. See Texas State Unemployment taxes.
4. Employers are also liable for Employment and Training Investment Assessment. See Texas State
Unemployment Employment and Training Investment Assessment.
January 2017 • Texas-3

Texas
Pre-Tax deductions
September 2016 • Texas-4

Texas
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Texas-5

Texas
State Unemployment Tax Obligation Assessment Rate Summary

Texas State Unemployment Tax Obligation Assessment Rate Summary

Wage Base 9,000.00

• Self Adjust
Calculation Methods
These deductions follow Texas State Unemployment Insurance (SUI). See the
Pre-tax Deductions
These types of compensation follow Texas SUI. See the state’s SUI summary for
details.
1. Rate may vary based on employer.
January 2017 • Texas-6

Texas

Employment and Training Investment Assessment Summary
Texas State Unemployment Tax Employment and Training Investment Assessment Summary
Wage Base 9,000.00

• Self Adjust
Calculation Methods
These deductions follow Texas State Unemployment Insurance (SUI). See the
Pre-tax Deductions
These types of compensation follow Texas SUI. See the state’s SUI summary for
details.

Texas
Texas State Disability Insurance (SDI) Summary
Wage Base N/A

Texas
Texas Local Withholding Tax Summary

Utah
Table of Contents

6
Calculation Example
7
Example
9
to-Date Wages
June 2015 • Utah-1

Utah
Utah State Withholding Tax Summary

Calculation methods
Regular and Supplemental • Concurrent Aggregation (default)
Supplemental Only • Previous Aggregation (default)
No reciprocity agreements are currently in effect. However, Utah allows a credit

for taxes paid elsewhere. For Utah residents working in other states, withhold
Reciprocity
for Utah the amount by which Utah tax exceeds the tax of the state of
employment. Utah withholding is required from non-residents working in Utah.
• Single
• Married
Dependent deduction 125.00
Standard deduction, single: 250.00
Withholding Amounts Standard deduction, married: 375.00
Withholding allowance credit amount, single: 12,000.00 1
Withholding allowance credit amount, married: 18,000.00 1
1. There is no credit reduction calculated for filers earning less than the above amounts.
October 2014 • Utah-2

Utah
Pre-Tax deductions
September 2016 • Utah-3

Utah
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Utah-4

Utah

Utah State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00
2 Compute the initial annual state tax using the state Initial annual state 52,000.00
tax rate. tax x 0.05
2,600.00
3 Calculate the initial withholding allowance credit by Initial withholding 125.00

adding the total dependent amount to the standard allowance x 4
deduction. 500.00
125.00 per dependent + 375.00
375.00 Standard deduction, married 875.00
4 N/A 52,000.00
Calculate the withholding allowance credit reduction amount
- 18,000.00
by reducing the annual taxable wages by the allowance for
34,000.00
filing status and then multiplying by the state rate.
x 0.0130
Allowances: 442.00
Single 12,000.00
Married 18,000.00
5 Calculate annual withholding tax credit (not less 875.00

Annual withholding
than zero). - 442.00
tax credit
433.00
6 Subtract the withholding allowance credit. 2,600.00

Annual state tax
- 433.00
2,167.00
41.67

Utah

Utah State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00
3 Compute the initial annual state tax using the state Initial annual 312,000.00
tax rate. taxable wages x 0.05
15,600.00
4 Calculate the initial withholding allowance credit Initial withholding 125.00

by adding the total dependent amount to the allowance x 4
standard deduction. 500.00
5 N/A 312,000.00
- 18,000.00
294,000.00
x 0.0130
Allowances: 3,822.00
Single 12,000.00
Married 18,000.00

Annual withholding
than zero). - 3,822.00
tax credit
0.00

Annual state tax
- 0.00
15,600.00
300.00

Utah

Utah Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
x 52
312,000.00
3 Compute the initial annual state tax using the tax Initial annual state 312,000.00
rate table. tax x 0.05
15,600.00

deduction. 500.00
5 N/A 312,000.00
- 18,000.00
294,000.00
x 0.0130
Allowances: 3,822.00
Single 12,000.00
Married 18,000.00
6 Calculate annual withholding tax credit (not less than 875.00

Annual withholding
zero). - 3,822.00
tax credit
0.00
7 Subtract the withholding allowance credit using the tax rate 15,600.00
Annual state tax
table. - 0.00
15,600.00

Utah
Utah Withholding Tax Supplemental Wages Only

N/A
pay periods. / 52
300.00
period - 41.67
258.33

Utah

This calculation example is based on filing status of Married with four dependents. For this example, regular
Utah Withholding Tax Regular Wages Only
+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00
3 Compute the initial annual state tax using the state Initial annual state 49,400.00
tax rate. tax x 0.05
2,470.00

deduction. 500.00
5 N/A 49,400.00
- 18,000.00
31,400.00
x 0.0130
Allowances: 408.20
Single 12,000.00
Married 18,000.00

Annual withholding
than zero). - 408.20
tax credit
466.80

Annual state tax
- 466.80
2,003.20

Utah
Utah Withholding Tax Regular Wages Only

pays within the pay
period
period

Utah
Utah State Unemployment Insurance (SUI) Summary

Wage Base 33,100.00

0.20% 7.20%
balance balance
employers employers
Rates
New employer Varies based on

Employee rate N/A
rate industry

• Self Adjust
Calculation Methods
December 2016 • Utah-11

Utah
Pre-Tax deductions
September 2016 • Utah-12

Utah
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Utah-13

Utah
Utah State Disability Insurance (SDI) Summary
Wage Base N/A

Utah
Utah Local Withholding Tax Summary

Vermont
Table of Contents

State Withholding Tax Regular and Supplemental Wages Percent of Federal Combined Method
6
Calculation Example
7
Calculation Example
8
Example
State Withholding Tax Supplemental Wages Only Percent of Federal Method Calculation Example 9
10
to-Date Wages
June 2015 • Vermont-1

Vermont
Vermont State Withholding Tax Summary
Basis of tax Net income earned in the calendar year

• Percent of Federal Combined (default)
Supplemental Only
• Percent of Federal (default)
No reciprocity agreements are currently in effect. However, Vermont allows a
credit for taxes paid elsewhere. For Vermont residents working in other states,
Reciprocity withhold for Vermont the amount by which Vermont tax exceeds the tax of the
state of employment. Vermont withholding is required from non-residents
working in Vermont.
• Single
• Civil Union
January 2016 • Vermont-2

Vermont
Pre-Tax deductions
September 2016 • Vermont-3

Vermont
1
Exempt
(Dependent)
Exempt Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Vermont-4

Vermont

Vermont State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00
2 Subtract the withholding allowance. Annual Federal 52,000.00

taxable wages - 16,200.00
4,050.00 per allowance 35,800.00
3 Compute the annual state tax using the appropriate Annual state tax 35,800.00
x 0.0355
986.90
4 Divide the annual state tax by the annual number of State withholding 986.90
18.98

Vermont

Percent of Federal Combined Method Calculation Example
Vermont State Withholding Tax Regular and Supplemental Wages

Percent of Federal Combined Method Calculation Example
Regular Wages
Annual gross wages
52,000.00

wages - 16,200.00
4,050.00 per exemption 35,800.00
table. - 8,000.00
x 0.0355
986.90
period 18.98
Supplemental Wages
5 Multiply supplemental wages by the Federal supplemental 5,000.00
Federal tax on
tax rate of 25%. x 0.25
supplemental wages
1,250.00
for the pay period
6 Multiply Federal supplemental tax amount by 1,250.00

State tax on
the State supplemental tax rate of 24%. x 0.24
supplemental wages
300.00
for the pay period
318.98

Vermont

Vermont State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00
3 Subtract the withholding allowances. Annual taxable 312,000.00

wages - 16,200.00
4,050.00 per allowance 295,800.00
table. - 242,000.00
x 0.088
4,734.40
+ 14,683.25
19,417.65
373.42

Vermont

Vermont Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
pay periods. x 52
312,000.00

wages - 16,200.00
4,050.00 per exemption 295,800.00
table. - 242,000.00
x 0.088
4,734.40
+ 14,683.25
19,417.65
pay periods. / 52
373.42
period - 18.98
354.44

Vermont

Percent of Federal Method Calculation Example
Vermont State Withholding Tax Supplemental Wages Only

Percent of Federal Method Calculation Example
1 Multiply supplemental wages by the Federal supplemental Federal tax for the 5,000.00
tax rate of 25%. pay period x 0.25
1,250.00
2 Multiply Federal supplemental tax amount by the State tax for the pay 1,250.00
state supplemental tax rate of 24%. period x 0.24
300.00

Vermont

Vermont Withholding Tax Regular Wages Only

+ 500.00
950.00
Annual gross wages
49,400.00
3 Subtract the withholding allowance. Annual Federal 49,400.00

taxable wages - 16,200.00
4,050.00 per allowance 33,200.00
table. - 8,000.00
x 0.0355
894.60
5 Divide the annual state tax by the annual number of Total amount of 894.60
pays within the pay
period

tax for the - 0.00
within the pay
period

Vermont
Single
Tax is
Amount +%
1 Not over 2,650.00 0.00%
2 40,250.00 3.55% 2,650.00
3 94,200.00 1,334.80 6.80% 40,250.00
4 193,950.00 5,003.40 7.80% 94,200.00
5 419,000.00 12,783.90 8.80% 193,950.00
6 Over 419,000.00 32,588.30 8.95% 419,000.00
Married
Tax is
Amount +%
1 Not over 8,000.00 0.00%
2 70,500.00 3.55% 8,000.00
3 161,750.00 2,218.75 6.80% 70,500.00
4 242,000.00 8,423.75 7.80% 161,750.00
5 425,350.00 14,683.25 8.80% 242,000.00
6 Over 425,350.00 30,818.05 8.95% 425,350.00

Vermont
Vermont State Unemployment Insurance (SUI) Summary

Wage Base 17,300.00

1.1% 7.7%
balance balance
employers employers
Rates
Range from 1% to
New employer 6.4%, based on
Employee rate N/A
rate industry
classification
• Self Adjust
Calculation Methods
July 2017 • Vermont-12

Vermont
Pre-Tax deductions
September 2016 • Vermont-13

Vermont
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Vermont-14

Vermont
Vermont State Disability Insurance (SDI) Summary
Wage Base N/A
October 2014 • Vermont-15

Vermont
Vermont Local Withholding Tax Summary
October 2014 • Vermont-16

Virgin Islands
Table of Contents

June 2015 • Virgin Islands-1

Virgin Islands
Virgin Islands Withholding Tax Summary

The Virgin Islands' territorial income tax is identical to the U.S. federal income tax.
Refer to the U.S. Federal Withholding Tax Summary page.
Basis of tax Notes:

• The Virgin Islands calculation cannot handle multi-work situations.
status is set to Invalid Employee handle. No tax is returned.
March 2017 • Virgin Islands-2

Virgin Islands
Virgin Islands Unemployment Insurance Summary

Wage Base 23,500.00

1.50% 6.00%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
Notes:
• The Virgin Islands calculation cannot handle multi-work situations.
status is set to Invalid Employee handle. VI SUI ER is calculated.
March 2017 • Virgin Islands-3

Virgin Islands
Pre-Tax deductions
September 2016 • Virgin Islands-4

Virgin Islands
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Virgin Islands-5

Virgin Islands
Virgin Islands Disability Insurance Summary
Wage Base N/A
October 2014 • Virgin Islands-6

Virgin Islands
Virgin Islands Local Withholding Tax Summary
October 2014 • Virgin Islands-7

Virginia
Table of Contents

6
Calculation Example
7
Example
8
Example
10
to-Date Wages
October 2014 • Virginia-1

Virginia
Virginia State Withholding Tax Summary

Supplemental Only
• Flat Rate
Virginia allows a credit for taxes paid elsewhere. For Virginia residents working
Reciprocity
in other states, withhold for Virginia the amount by which Virginia tax exceeds
the tax of the state of employment. Virginia withholding is required from non-
residents working in Virginia who reside in states other than those listed below.
District of Columbia Kentucky Maryland

Pennsylvania West Virginia
Residents of: Who Work in: Are Subject to this Tax Treatment:
Above states Virginia Exempt from Virginia income tax
Virginia Above states Exempt from income taxes of above states
Standard deduction, per allowance: 3,000.00

Deductions Personal and dependent exemption: 930.00
Age 65 and over and blind exemption:1 800.00
1. Pass as secondary exemption.

Virginia
Pre-Tax deductions
September 2016 • Virginia-3

Virginia
1
Exempt
(Dependent)
Taxable Exempt
Educational Assistance (Non-Job 409A Distribution Taxable
Exempt2
Related) Qualified Parking Exempt3
Contract)
Exempt
Sick pay

December 2016 • Virginia-4

Virginia

Virginia State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00

- 3,000.00
3,000.00 for all filers 49,000.00

wages - 3,720.00
table. - 17,000.00
Rate table: Line 4 28,280.00
x 0.0575
1,626.10
+ 720.00
2,346.10
45.12

Virginia

Virginia State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

- 3,000.00
3,000.00 for all filers 309,000.00

wages - 3,720.00
930.00 per exemption 305,280.00
table. - 17,000.00
x 0.0575
16,576.10
+ 720.00
17,296.10
332.62

Virginia

Virginia State Withholding Tax Regular and Supplemental Wages

Regular Wages
Annual gross wages
52,000.00

- 3,000.00
3,000.00 for all filers 49,000.00

wages - 3,720.00
table. - 17,000.00
x 0.0575
1,626.10
+ 720.00
2,346.10
period 45.12
Supplemental Wages
State tax on
rate of 5.75%. x 0.0575
supplemental wages
287.50
for the pay period
Total state tax for
wages. + 287.50
the pay period
332.62

Virginia

Virginia State Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
x 52
312,000.00

- 3,000.00
3,000.00 for all filers 309,000.00

wages - 3,720.00
930.00 per exemption 305,280.00
table. - 17,000.00
x 0.0575
16,576.10
+ 720.00
17,296.10
pay periods. / 52
332.62
period - 45.12
287.50

Virginia

Virginia State Withholding Tax Supplemental Wages Only

287.50

Virginia

Virginia State Withholding Tax Regular Wages Only

+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

- 3,000.00
3,000.00 per allowance 46,400.00

wages - 3,720.00
table. - 17,000.00
x 0.0575
1,476.60
+ 720.00
2,196.60

/ 52
state tax for the
42.24
the pay period
period

Virginia
All filers
Tax is
Amount +%
1 Not over 3,000.00 2.00%
2 5,000.00 60.00 3.00% 3,000.00
3 17,000.00 120.00 5.00% 5,000.00
8 Over 17,000.00 720.00 5.75% 17,000.00

Virginia
Virginia State Unemployment Insurance (SUI) Summary

Wage Base 8,000.00

0.13% 6.23%
balance balance
employers employers
Rates
New employer
rate

• Self Adjust
Calculation Methods
December 2016 • Virginia-12

Virginia
Pre-Tax deductions
September 2016 • Virginia-13

Virginia
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
April 2016 • Virginia-14

Virginia
Virginia State Disability Insurance (SDI) Summary
Wage Base N/A

Virginia
Virginia Local Withholding Tax Summary

Washington
Table of Contents

State Unemployment Tax Employment Administrative Fund Summary 6
State Workers Compensation Tax Summary 7
Local Employer Tax Redmond Business License Fee Summary 9
June 2015ȈǦͷ
Washington
Washington State Withholding Tax Summary
October 2014 • Washington-2

Washington
Washington State Unemployment Insurance (SUI) Summary

Wage Base 45,000.00

0.1%1 5.7%1
balance balance
employers employers
Rates
New employer Average rate for

Employee rate N/A
rate the industry1

• Self Adjust
Calculation Methods
1. Employers are also liable for Employment Administrative Fund tax. See Washington State
Unemployment Tax Employment Administrative Fund Summary.
December 2016 • Washington-3

Washington
Pre-Tax deductions
September 2016 • Washington-4

Washington
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Washington-5

Washington

Employment Administrative Fund Summary
Washington State Unemployment Tax Employment Administrative Fund Summary

Wage Base 45,000.00

Calculation Methods
These deductions follow Washington State Unemployment Insurance (SUI). See
Pre-tax Deductions
These types of compensation follow Washington SUI. See the state’s SUI
December 2016 • Washington-6

Washington
State Workers Compensation Tax Summary
Washington State Workers Compensation Tax Summary
Wage Base Based on hours worked
Rates Employer User supplied1 Employee User supplied2

Calculation Methods
All Pay Types • Flat Rate (default)
1. To calculate this tax, pass the enumerated type eVprtTaxIDWRKCOMPER in the parameter pTaxID.
2. To calculate this tax, pass the enumerated type eVprtTaxIDWRKCOMPEE in the parameter pTaxID.

Washington
Washington State Disability Insurance (SDI) Summary
Wage Base N/A

Washington
Local Employer Tax Redmond Business License Fee Summary
Washington Local Withholding Tax Summary
Basis of tax Based on hours worked
$0.056770 per
hour1
Calculation Methods
1. To calculate this tax, pass the enumerated type eVprtTaxIDCIER in the parameter pTaxID.
Notes: • When calculating this tax using both Regular and Supplemental wages, you
may pass in only one of the following: a) Regular Additional Tax amount and
Regular Additional Rate; b) Supplemental Additional Tax amount and
Supplemental Additional Rate. Never pass both “a” and “b.” If you pass in both,
tax is calculated twice on the same number of hours.
• When passing the Supplemental Additional Rate, you must pass in a

Supplemental Additional Tax amount even when this amount is zero. If you do
not pass in either a zero amount or another amount, the system ignores the
rate.
April 2017 • Washington-9

West Virginia
Table of Contents

6
Calculation Example
7
Example
9
Example
11
to-Date Wages
Local Withholding City Service Fees 20
June 2015 • West Virginia-1

West Virginia
West Virginia State Withholding Tax Summary

• Tiered Flat Rate
Supplemental Only
• Reciprocity agreements are currently in effect for states listed below.

Reciprocity
However, West Virginia does not require withholding from West Virginia
residents working in other states that collect withholding tax.
• West Virginia withholding will be held from West Virginia residents working in
• When Non-Residency Certificate (pNRCertif) is set to false and West Virginia
residents work in a state that requires state tax to be withheld, then the West
Virginia withholding will be reduced by work state withholding.
• West Virginia withholding is required from non-residents working in West
Virginia except for residents of the following states: Kentucky, Maryland, Ohio,
Pennsylvania, and Virginia.

Kentucky,
Maryland, Ohio,
West Virginia Exempt from West Virginia withholding
Pennsylvania,
and Virginia1
Kentucky,
Maryland, Ohio, Exempt from Kentucky, Maryland, Ohio,
West Virginia
Pennsylvania, and Pennsylvania, and Virginia withholding
Virginia
Eliminate the resident tax if the work tax > 0. Always accumulate wages.
Jurisdiction Interaction
Programming tip: You can program the system to calculate using these rules by
Treatment
• Single
• Married
• Single or Married with two or more incomes
• Optional one earner/one job
Exemptions Per exemption 2,000.00
1. Residents of these states must furnish employer with Form WV/IT-104 Certificate of Nonresidence.
October 2014 • West Virginia-2

West Virginia
Pre-Tax deductions
September 2016 • West Virginia-3

West Virginia
1
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay

December 2016 • West Virginia-4

West Virginia

West Virginia State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00

wages - 8,000.00
2,000.00 per exemption 44,000.00
table. - 36,000.00
x 0.065
520.00
+ 1,665.00
2,185.00
42.02
withholding tax per
pay period

West Virginia

West Virginia State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00

wages - 8,000.00
2,000.00 per exemption 304,000.00
table. - 36,000.00
x 0.065
17,420.00
+ 1,665.00
19,085.00
367.02
withholding tax per
pay period

West Virginia


Regular Wages
Annual gross wages
52,000.00

wages - 8,000.00
2,000.00 per exemption 44,000.00
table. - 36,000.00
x 0.065
520.00
+ 1,665.00
2,185.00
period 42.02
withholding tax on
regular wages for
the pay period
Supplemental Wages
6 Multiply wages from the previous pay period by the Estimated annual 1,000.00
annual number of pay periods, and add wages x 52
supplemental wages. 52,000.00
+ 5,000.00
57,000.00
7 Using estimated annual wages, determine the supplemental Supplemental tax 6%

tax rate from the table. rate

West Virginia

State tax on
rate. x 0.0600
supplemental wages
300.00
for the pay period
9 Round the withheld amount to the nearest dollar. 300.00

Rounded state
withholding tax on
supplemental wages
for the pay period
period 342.00

West Virginia

West Virginia Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
x 52
312,000.00

wages - 8,000.00
All filers: 2,000.00 304,000.00
table. - 36,000.00
x 0.065
17,420.00
+ 1,665.00
19,085.00
pay periods. / 52
367.02
period - 42.00
325.02
withholding tax per
pay period

West Virginia

West Virginia State Withholding Tax Supplemental Wages Only


wages x 52
52,000.00
+ 5,000.00
57,000.00
2 Using estimated annual wages, determine the Supplemental tax 6%

supplemental tax rate from the table. rate

State tax on
rate. x 0.06
supplemental wages
300.00
for the pay period
4 Round the withheld amount to the nearest dollar. Rounded state tax 300.00
on supplemental
wages for the pay
period

West Virginia

West Virginia Withholding Tax Regular Wages Only

+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00

wages - 8,000.00
2,000.00 per exemption 41,400.00
table. - 36,000.00
x 0.065
351.00
+ 1,665.00
2,016.00
pays within the pay
period
6 Round the withheld amount to the nearest dollar. Total amount of 39.00
rounded state
withholding tax for
the multiple pays
within the pay
period
period

West Virginia
All filers
Single, Married, Single or Married with two or more incomes
Tax is
Amount +%
1 Not over 6,000.00 3.00%
2 15,000.00 180.00 4.00% 6,000.00
3 24,000.00 540.00 4.50% 15,000.00
4 36,000.00 945.00 6.00% 24,000.00
5 Over 36,000.00 1,665.00 6.50% 36,000.00
Optional One Earner

Tax is
Amount +%
1 Not over 10,000.00 3.00%
2 25,000.00 300.00 4.00% 10,000.00
3 40,000.00 900.00 4.50% 25,000.00
4 60,000.00 1,575.00 6.00% 40,000.00
5 Over 60,000.00 2,775.00 6.50% 60,000.00
Supplemental Tax Rates

Tax is
Amount + %
1 Not over 10,000.00 3.00%
2 25,000.00 4.00%
3 40,000.00 4.50%
4 60,000.00 6.00%
5 Over 60,000.00 6.50%

West Virginia
Virginia State Unemployment Insurance (SUI) Summary

Wage Base 12,000.00

8.5% (Includes 1.0%
1.50% surcharge on negative
balance balance
balance employers)
employers employers
Rates
New employer N/A, except for special

2.70% Employee rate
rate assessments

• Self Adjust
Calculation Methods

West Virginia
Pre-Tax deductions

West Virginia
Taxable
(Dependent)
Taxable Exempt
Educational Assistance (Non-Job Qualified Parking Taxable2

Exempt1

Contract)
Exempt
Sick pay
1. Exempt up to a monthly limit of $5,250 4. Exempt up to a limit of $255

April 2016 • West Virginia-15

West Virginia
West Virginia State Disability Insurance (SDI) Summary
Wage Base N/A

West Virginia
West Virginia Local Withholding Tax Summary

Calculation Methods
Reciprocity No reciprocal agreements are in effect.

West Virginia
Pre-Tax deductions

West Virginia
Taxable
(Dependent)
Taxable Taxable

Taxable

Contract)
Taxable
Sick pay
2
2

2. Subject in the City of Charleston.
April 2016 • West Virginia-19

West Virginia
Local Withholding City Service Fees

Employees working in these cities are subject to the City Service Fee listed.
West Virginia Local Withholding City Service Fees

City City Service Fee (amount per week) Notes
Charleston 2.50
Fairmont 2.00 Non Resident Only
Huntington 5.00
Madison 1.25
Morgantown 3.00
Parkersburg 2.50
Romney 1.00 Non Resident Only
Weirton 2.00
May 2017 • West Virginia-20

Wisconsin
Table of Contents

6
Calculation Example
8
Example
9
Example
11
to-Date Wages
June 2015 • Wisconsin-1

Wisconsin
Wisconsin State Withholding Tax Summary

Supplemental Only
Wisconsin withholding is required from Wisconsin residents, regardless of the
state of employment, and from non-residents working in Wisconsin who reside
in states other than those listed below.
Illinois Kentucky
Indiana Michigan
Above states1 Wisconsin Exempt from Wisconsin withholding
Wisconsin Above states Exempt from withholding of above states
Consider the following:

Reciprocity All wages must be reported on Form W-2 and sent to the WI Department of
Revenue, regardless of whether tax is withheld.
Wages include the following:
• Payments made to WI residents, for services performed in states without a
reciprocity agreement
• Payments made to non-residents for services performed in WI
Wisconsin withholding is not required under the following circumstances:

• The employee is a legal resident of Wisconsin (i.e., domiciled in Wisconsin)
when the wages are earned in Minnesota and
• The same wages earned by the Wisconsin resident and subject to the
withholding of Minnesota income tax would also be subject to the withholding of
Wisconsin income tax.
• Single
• Married
Exemptions Per exemption: 22.00
1. Residents of these states must furnish employer with Form W-220.
April 2017 • Wisconsin-2

Wisconsin
Pre-Tax deductions
September 2016 • Wisconsin-3

Wisconsin
1
Exempt
(Dependent)
Taxable Exempt

Exempt2

Contract)
Exempt
Sick pay

December 2016 • Wisconsin-4

Wisconsin

Wisconsin State Withholding Tax Regular Wages Only

Annual gross wages
pay periods. x 52
52,000.00
2 Compute the annual state tax using the appropriate Total annual state 52,000.00
tax rate table. tax - 28,308.00
x 0.07524
1,782.59
+ 1,073.52
2,856.11

- 88.00
53.23
October 2014 • Wisconsin-5

Wisconsin

Wisconsin State Withholding Tax Regular and Supplemental Wages

Total gross wages
+ 5,000.00
6,000.00

Annual gross wages
x 52
312,000.00
3 Compute the annual state tax using the Annual taxable 312,000.00
appropriate tax rate table. wages - 240,190.00
x 0.0765
5,493.47
+ 14,765.35
20,258.82

Annual state tax
- 88.00
387.90

Wisconsin

Wisconsin State Withholding Tax Supplemental Wages Only

wages x 52
52,000.00
+ 5,000.00
57,000.00
2 Using estimated annual wages, determine the supplemental Supplemental tax 6.27%
tax rate. rate
3 5,000.00
x 0.0627
supplemental wages
313.50
for the pay period

Wisconsin

Wisconsin State Withholding Tax Supplemental Wages Only

6,000.00

Annual gross wages
x 52
312,000.00
3 Compute the annual state tax using the appropriate Annual state tax 312,000.00
x 0.0765
5,493.47
+ 14,765.35
20,258.82

wages - 88.00
pay periods. / 52
387.90
period - 53.23
334.67

Wisconsin


Regular Wages
Annual gross wages
52,000.00
2 Compute the annual state tax using the tax rate Total annual state 52,000.00
table. tax - 28,308.00
x 0.07524
1,782.59
+ 1,073.52
2,856.11

- 88.00

State withholding
pay periods. / 52
tax on regular wages
53.23
Supplemental Wages
wages x 52
52,000.00
+ 5,000.00
57,000.00
6 Using estimated annual wages, determine the supplemental Supplemental tax 6.27%
tax rate. rate

Wisconsin

7 5,000.00
x 0.0627
supplemental wages
313.50
for the pay period
366.73

Wisconsin

Wisconsin Withholding Tax Regular Wages Only

+ 500.00
950.00

Annual gross wages
periods. x 52
49,400.00
3 Compute the annual state tax using the appropriate Total annual state 49,400.00
tax rate table. tax - 28,308.00
x 0.07524
1,586.96
+ 1,073.52
2,660.48

- 88.00

/ 52
state tax for the
49.47
the pay period
period

Wisconsin
Single or Head of Household

Tax is
Amount +%
1 Not over 5,730.00 0.00%
2 15,200.00 4.00% 5,730.00
3 16,486.00 378.80 4.48% 15,200.00
4 26,227.00 436.41 6.5408% 16,486.00
5 62,950.00 1,073.55 7.0224% 26,227.00
6 240,190.00 3,652.39 6.27% 62,950.00
7 Over 240,190.00 14,765.34 7.65% 240,190.00
Married
Tax is
Amount +%
1 Not over 7,870.00 0.00%
2 18,780.00 4.00% 7,870.00
3 21,400.00 436.40 5.84% 18,780.00
4 28,308.00 589.41 7.008% 21,400.00
5 60,750.00 1,073.52 7.524% 28,308.00
6 240,190.00 3,514.46 6.27% 60,750.00
7 Over 240,190.00 14,765.35 7.65% 240,190.00
Supplemental Tax Rates

Tax is
Amount + %
1 At least 0.00 4.00%
2 10,910.00 5.84%
3 21,820.00 6.27%
4 240,190.00 7.65%

Wisconsin
Wisconsin State Unemployment Insurance (SUI) Summary

Wage Base 14,000.00

0% 12.00%
balance balance
employers employers
Rates
New employer
3.05% - 3.25%1 Employee rate N/A
rate

• Self Adjust
Calculation Methods
1. 4.4% - 4.55% for new construction employers.
January 2017 • Wisconsin-13

Wisconsin
Pre-Tax deductions
September 2016 • Wisconsin-14

Wisconsin
Exempt
(Dependent)
Taxable Exempt

Taxable

Contract)
Exempt
Sick pay
April 2016 • Wisconsin-15

Wisconsin
Wisconsin State Disability Insurance (SDI) Summary
Wage Base N/A

Wisconsin
Wisconsin Local Withholding Tax Summary

Wyoming
Table of Contents

State Unemployment Tax Employment Support Fund Factor Summary 6
State Unemployment Tax Workers Compensation Tax Summary 7
June 2015 • Wyoming-1

Wyoming
Wyoming State Withholding Tax Summary
October 2014 • Wyoming-2

Wyoming
Wyoming State Unemployment Insurance (SUI) Summary

Wage Base 25,400.00

0.34%1 8.84%1
balance balance
employers employers
Rates
New employer Average rate for

Employee rate N/A
rate the industry1

• Self Adjust
Calculation Methods
1. Employers are also liable for Employment Support Fund factor. See Wyoming State Unemployment
Tax Employment Support Fund Factor Summary.
January 2017 • Wyoming-3

Wyoming
Pre-Tax deductions
September 2016 • Wyoming-4

Wyoming
Exempt
(Dependent)
Taxable Exempt

Exempt1

Contract)
Exempt
Sick pay

April 2016 • Wyoming-5

Wyoming

Employment Support Fund Factor Summary
Wyoming State Unemployment Tax Employment Support Fund Factor Summary

Wage Base 25,400.00

• Self Adjust
Calculation Methods
These deductions follow Wyoming State Unemployment Insurance (SUI). See the
Pre-tax Deductions
These types of compensation follow Wyoming SUI. See the state’s SUI summary
for details.
January 2017 • Wyoming-6

Wyoming

Workers Compensation Tax Summary
Wyoming State Unemployment Tax Workers Compensation Tax Summary
Wage Base Gross wages
User supplied (pOvRate or pSOvRate)

Rates Employer Note: To calculate this tax, pass the enumerated type
eVprtTaxIDWRKCOMPER in the parameter pTaxID.
Calculation Methods

Wyoming
Pre-Tax deductions
September 2016 • Wyoming-8

Wyoming
Exempt
Exempt Exempt
Taxable 409A Distribution Exempt
Dependent)
Qualified Parking Taxable
Reported Tips Exempt
Exempt1 Severance Pay Taxable
Related)
Contract)
Group Term Life in excess of $50,000 Exempt Stock Options2 Taxable

Exempt Vanpool and Transit Passes Taxable
Contribution
Sick pay

April 2016 • Wyoming-9

Wyoming
Wyoming State Disability Insurance (SDI) Summary
Wage Base N/A

Wyoming
Wyoming Local Withholding Tax Summary

W‐4 and MSRRA Forms
Federal W‐4 Form. ....................................................................................................................................3
Alabama W‐4 Form ...................................................................................................................................5
Alabama MSRRA Form ..............................................................................................................................6
Arizona W‐4 Form .....................................................................................................................................7
Arizona A‐4V Form ....................................................................................................................................8
Arizona MSRRA Form ...............................................................................................................................9
Arkansas W‐4 Form ............................................................................................................................... 11
Arkansas MSRRA Form .......................................................................................................................... 12
California W‐4 Form .............................................................................................................................. 15
Colorado MSRRA Form .......................................................................................................................... 19
Connecticut W‐4 Form ......................................................................................................................... .20
Delaware W‐4 Form .............................................................................................................................. 24
Delaware MSRRA Form ......................................................................................................................... 26
District of Columbia W‐4 Form .............................................................................................................. 28
Georgia W‐4 Form ................................................................................................................................. 30
Hawaii W‐4 Form .................................................................................................................................. .32
Idaho MSRRA Form ................................................................................................................................ 34
Illinois W‐4 Form ................................................................................................................................... 35
Indiana W‐4 Form ................................................................................................................................. .37
Indiana MSRRA Form ............................................................................................................................. 39
Iowa W‐4 Form ...................................................................................................................................... 41
Kansas W‐4 Form ................................................................................................................................... 43
Kentucky W‐4 Form ............................................................................................................................... 44
Kentucky MSRRA Form .......................................................................................................................... 46
Louisiana W‐4 Form ............................................................................................................................... 48
Louisiana MSRRA Form .......................................................................................................................... 49
Maine W‐4 Form.................................................................................................................................... 50
Maryland W‐4 Form ............................................................................................................................. .52
Massachusetts W‐4 Form ...................................................................................................................... 54
Massachusetts MSRRA Form ................................................................................................................. 55
Michigan W‐4 Form ............................................................................................................................... 56
Minnesota W‐4 Form ............................................................................................................................ 57
Mississippi W‐4 Form ............................................................................................................................ 60
Missouri W‐4 Form ................................................................................................................................ 61
Montana MSRRA Form .......................................................................................................................... 62
Nebraska MSRRA Form .......................................................................................................................... 64
New Jersey W‐4 Form ............................................................................................................................ 65
New York W‐4 Form .............................................................................................................................. 67
New York MSRRA Form ......................................................................................................................... 74
North Carolina W‐4 Form ...................................................................................................................... 75
North Dakota MSRRA Form ................................................................................................................... 82
Ohio W‐4 Form ...................................................................................................................................... 84
Ohio MSRRA Form ................................................................................................................................. 85
Oklahoma MSRRA Form ........................................................................................................................ 88
Puerto Rico W‐4 Form ........................................................................................................................... 90
Rhode Island W‐4 Form ......................................................................................................................... 92
South Carolina MSRRA Form ................................................................................................................. 93
Vermont W‐4 Form ............................................................................................................................... 95
Virginia W‐4 Form .................................................................................................................................. 96
West Virginia W‐4 Form ........................................................................................................................ 98
October 2014 • W‐4 and MSRRA Forms‐1

W‐4 and MSRRA Forms
Wisconsin W‐4 Form ........................................................................................................................... 100
Wisconsin MSRRA Form ...................................................................................................................... 104
Important: Beginning with version 3.1 of Vertex Payroll Tax Q Series, forms are documented in the
Payroll Tax Q Series Forms Guide. Refer programmers to this document for information on
how to implement jurisdictional forms.
October 2014 • W‐4 and MSRRA Forms‐2

Form W-4 (2017) The exceptions don’t apply to supplemental wages
greater than $1,000,000.
Nonwage income. If you have a large amount of
nonwage income, such as interest or dividends,
consider making estimated tax payments using Form
Basic instructions. If you aren’t exempt, complete
Purpose. Complete Form W-4 so that your the Personal Allowances Worksheet below. The 1040-ES, Estimated Tax for Individuals. Otherwise,
employer can withhold the correct federal income worksheets on page 2 further adjust your you may owe additional tax. If you have pension or
tax from your pay. Consider completing a new Form withholding allowances based on itemized annuity income, see Pub. 505 to find out if you should
W-4 each year and when your personal or financial deductions, certain credits, adjustments to income, adjust your withholding on Form W-4 or W-4P.
situation changes. or two-earners/multiple jobs situations. Two earners or multiple jobs. If you have a
Exemption from withholding. If you are exempt, Complete all worksheets that apply. However, you working spouse or more than one job, figure the
complete only lines 1, 2, 3, 4, and 7 and sign the may claim fewer (or zero) allowances. For regular total number of allowances you are entitled to claim
form to validate it. Your exemption for 2017 expires wages, withholding must be based on allowances on all jobs using worksheets from only one Form
February 15, 2018. See Pub. 505, Tax Withholding you claimed and may not be a flat amount or W-4. Your withholding usually will be most accurate
and Estimated Tax. percentage of wages. when all allowances are claimed on the Form W-4
for the highest paying job and zero allowances are
Note: If another person can claim you as a dependent Head of household. Generally, you can claim head claimed on the others. See Pub. 505 for details.
on his or her tax return, you can’t claim exemption of household filing status on your tax return only if
from withholding if your total income exceeds $1,050 you are unmarried and pay more than 50% of the Nonresident alien. If you are a nonresident alien, see
and includes more than $350 of unearned income (for costs of keeping up a home for yourself and your Notice 1392, Supplemental Form W-4 Instructions for
example, interest and dividends). dependent(s) or other qualifying individuals. See Nonresident Aliens, before completing this form.
Exceptions. An employee may be able to claim Pub. 501, Exemptions, Standard Deduction, and Check your withholding. After your Form W-4 takes
exemption from withholding even if the employee is Filing Information, for information. effect, use Pub. 505 to see how the amount you are
a dependent, if the employee: Tax credits. You can take projected tax credits into having withheld compares to your projected total tax
account in figuring your allowable number of for 2017. See Pub. 505, especially if your earnings
• Is age 65 or older, withholding allowances. Credits for child or dependent exceed $130,000 (Single) or $180,000 (Married).
• Is blind, or care expenses and the child tax credit may be claimed Future developments. Information about any future
using the Personal Allowances Worksheet below. developments affecting Form W-4 (such as
• Will claim adjustments to income; tax credits; or See Pub. 505 for information on converting your other legislation enacted after we release it) will be posted
itemized deductions, on his or her tax return. credits into withholding allowances. at www.irs.gov/w4.
Personal Allowances Worksheet (Keep for your records.)
A Enter “1” for yourself if no one else can claim you as a dependent . . . . . . . . . . . . . . . . . . A
{ }
• You’re single and have only one job; or
B Enter “1” if: • You’re married, have only one job, and your spouse doesn’t work; or . . . B
• Your wages from a second job or your spouse’s wages (or the total of both) are $1,500 or less.
C Enter “1” for your spouse. But, you may choose to enter “-0-” if you are married and have either a working spouse or more
than one job. (Entering “-0-” may help you avoid having too little tax withheld.) . . . . . . . . . . . . . . C
D Enter number of dependents (other than your spouse or yourself) you will claim on your tax return . . . . . . . . D
E Enter “1” if you will file as head of household on your tax return (see conditions under Head of household above) . . E
F Enter “1” if you have at least $2,000 of child or dependent care expenses for which you plan to claim a credit . . . F
(Note: Do not include child support payments. See Pub. 503, Child and Dependent Care Expenses, for details.)
G Child Tax Credit (including additional child tax credit). See Pub. 972, Child Tax Credit, for more information.
• If your total income will be less than $70,000 ($100,000 if married), enter “2” for each eligible child; then less “1” if you
have two to four eligible children or less “2” if you have five or more eligible children.
• If your total income will be between $70,000 and $84,000 ($100,000 and $119,000 if married), enter “1” for each eligible child. G
H Add lines A through G and enter total here. (Note: This may be different from the number of exemptions you claim on your tax return.) a H
{
• If you plan to itemize or claim adjustments to income and want to reduce your withholding, see the Deductions
For accuracy, and Adjustments Worksheet on page 2.
complete all • If you are single and have more than one job or are married and you and your spouse both work and the combined
worksheets earnings from all jobs exceed $50,000 ($20,000 if married), see the Two-Earners/Multiple Jobs Worksheet on page 2
that apply. to avoid having too little tax withheld.
• If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 below.
Separate here and give Form W-4 to your employer. Keep the top part for your records.
Form W-4
Department of the Treasury
Employee’s Withholding Allowance Certificate
a Whether you are entitled to claim a certain number of allowances or exemption from withholding is
OMB No. 1545-0074
2017
Internal Revenue Service subject to review by the IRS. Your employer may be required to send a copy of this form to the IRS.
1 Your first name and middle initial Last name 2 Your social security number
Home address (number and street or rural route) 3 Single Married Married, but withhold at higher Single rate.
Note: If married, but legally separated, or spouse is a nonresident alien, check the “Single” box.
City or town, state, and ZIP code 4 If your last name differs from that shown on your social security card,
check here. You must call 1-800-772-1213 for a replacement card. a
5 Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2) 5
6 Additional amount, if any, you want withheld from each paycheck . . . . . . . . . . . . . . 6 $
7 I claim exemption from withholding for 2017, and I certify that I meet both of the following conditions for exemption.
• Last year I had a right to a refund of all federal income tax withheld because I had no tax liability, and
• This year I expect a refund of all federal income tax withheld because I expect to have no tax liability.
If you meet both conditions, write “Exempt” here . . . . . . . . . . . . . . . a 7
Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is true, correct, and complete.
Employee’s signature
(This form is not valid unless you sign it.) a Date a
8 Employer’s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS.) 9 Office code (optional) 10 Employer identification number (EIN)
For Privacy Act and Paperwork Reduction Act Notice, see page 2. Cat. No. 10220Q Form W-4 (2017)
Form W-4 (2017) Page 2
Deductions and Adjustments Worksheet

Note: Use this worksheet only if you plan to itemize deductions or claim certain credits or adjustments to income.
1 Enter an estimate of your 2017 itemized deductions. These include qualifying home mortgage interest, charitable contributions, state
and local taxes, medical expenses in excess of 10% of your income, and miscellaneous deductions. For 2017, you may have to reduce
your itemized deductions if your income is over $313,800 and you’re married filing jointly or you’re a qualifying widow(er); $287,650
if you’re head of household; $261,500 if you’re single, not head of household and not a qualifying widow(er); or $156,900 if you’re
married filing separately. See Pub. 505 for details . . . . . . . . . . . . . . . . . . . . . 1 $
2 Enter:
{$12,700 if married filing jointly or qualifying widow(er)
$9,350 if head of household
$6,350 if single or married filing separately
}
. . . . . . . . . . . 2 $
3 Subtract line 2 from line 1. If zero or less, enter “-0-” . . . . . . . . . . . . . . . . 3 $

4 Enter an estimate of your 2017 adjustments to income and any additional standard deduction (see Pub. 505) 4 $
5 Add lines 3 and 4 and enter the total. (Include any amount for credits from the Converting Credits to
Withholding Allowances for 2017 Form W-4 worksheet in Pub. 505.) . . . . . . . . . . . . 5 $
6 Enter an estimate of your 2017 nonwage income (such as dividends or interest) . . . . . . . . 6 $
7 Subtract line 6 from line 5. If zero or less, enter “-0-” . . . . . . . . . . . . . . . . 7 $
8 Divide the amount on line 7 by $4,050 and enter the result here. Drop any fraction . . . . . . . 8
9 Enter the number from the Personal Allowances Worksheet, line H, page 1 . . . . . . . . . 9
10 Add lines 8 and 9 and enter the total here. If you plan to use the Two-Earners/Multiple Jobs Worksheet,
also enter this total on line 1 below. Otherwise, stop here and enter this total on Form W-4, line 5, page 1 10
Two-Earners/Multiple Jobs Worksheet (See Two earners or multiple jobs on page 1.)
Note: Use this worksheet only if the instructions under line H on page 1 direct you here.
1 Enter the number from line H, page 1 (or from line 10 above if you used the Deductions and Adjustments Worksheet) 1
2 Find the number in Table 1 below that applies to the LOWEST paying job and enter it here. However, if
you are married filing jointly and wages from the highest paying job are $65,000 or less, do not enter more
than “3” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 If line 1 is more than or equal to line 2, subtract line 2 from line 1. Enter the result here (if zero, enter
“-0-”) and on Form W-4, line 5, page 1. Do not use the rest of this worksheet . . . . . . . . . 3
Note: If line 1 is less than line 2, enter “-0-” on Form W-4, line 5, page 1. Complete lines 4 through 9 below to
figure the additional withholding amount necessary to avoid a year-end tax bill.
4 Enter the number from line 2 of this worksheet . . . . . . . . . . 4
5 Enter the number from line 1 of this worksheet . . . . . . . . . . 5
6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Find the amount in Table 2 below that applies to the HIGHEST paying job and enter it here . . . . 7 $
8 Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed . . 8 $
9 Divide line 8 by the number of pay periods remaining in 2017. For example, divide by 25 if you are paid every two
weeks and you complete this form on a date in January when there are 25 pay periods remaining in 2017. Enter
the result here and on Form W-4, line 6, page 1. This is the additional amount to be withheld from each paycheck 9 $
Table 1 Table 2
Married Filing Jointly All Others Married Filing Jointly All Others
If wages from LOWEST Enter on If wages from LOWEST Enter on If wages from HIGHEST Enter on If wages from HIGHEST Enter on
paying job are— line 2 above paying job are— line 2 above paying job are— line 7 above paying job are— line 7 above
$0 - $7,000 0 $0 - $8,000 0 $0 - $75,000 $610 $0 - $38,000 $610
7,001 - 14,000 1 8,001 - 16,000 1 75,001 - 135,000 1,010 38,001 - 85,000 1,010
14,001 - 22,000 2 16,001 - 26,000 2 135,001 - 205,000 1,130 85,001 - 185,000 1,130
22,001 - 27,000 3 26,001 - 34,000 3 205,001 - 360,000 1,340 185,001 - 400,000 1,340
27,001 - 35,000 4 34,001 - 44,000 4 360,001 - 405,000 1,420 400,001 and over 1,600
35,001 - 44,000 5 44,001 - 70,000 5 405,001 and over 1,600
44,001 - 55,000 6 70,001 - 85,000 6
55,001 - 65,000 7 85,001 - 110,000 7
65,001 - 75,000 8 110,001 - 125,000 8
75,001 - 80,000 9 125,001 - 140,000 9
80,001 - 95,000 10 140,001 and over 10
95,001 - 115,000 11
115,001 - 130,000 12
130,001 - 140,000 13
140,001 - 150,000 14
150,001 and over 15
Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form You are not required to provide the information requested on a form that is
to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections subject to the Paperwork Reduction Act unless the form displays a valid OMB
3402(f)(2) and 6109 and their regulations require you to provide this information; your employer control number. Books or records relating to a form or its instructions must be
uses it to determine your federal income tax withholding. Failure to provide a properly retained as long as their contents may become material in the administration of
completed form will result in your being treated as a single person who claims no withholding any Internal Revenue law. Generally, tax returns and return information are
allowances; providing fraudulent information may subject you to penalties. Routine uses of confidential, as required by Code section 6103.
this information include giving it to the Department of Justice for civil and criminal litigation; to The average time and expenses required to complete and file this form will vary
cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in depending on individual circumstances. For estimated averages, see the
administering their tax laws; and to the Department of Health and Human Services for use in instructions for your income tax return.
the National Directory of New Hires. We may also disclose this information to other countries
under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to If you have suggestions for making this form simpler, we would be happy to hear
federal law enforcement and intelligence agencies to combat terrorism. from you. See the instructions for your income tax return.
FORM
ALABAMA DEPARTMENT OF REVENUE
50 North Ripley Street • Montgomery, AL 36104 • InfoLine (334) 242-1300
A4-MS www.revenue.alabama.gov
(REV. 3/2014)
Nonresident Military Spouse
Withholding Tax Exemption Certificate
Form A4-MS is to be used only for employees claiming exemption from Alabama’s income tax withholding requirements based on the
conditions set forth under the Military Spouses Residency Relief Act (P.L. 111-97).
Part I – To be completed by the employee

EMPLOYEE NAME EMPLOYEE SOCIAL SECURITY NUMBER
MILITARY SERVICEMEMBER’S NAME SERVICEMEMBER’S SOCIAL SECURITY NUMBER
ADDRESS WHERE BOTH CURRENTLY RESIDE:

STREET ADDRESS CITY STATE ZIP CODE
In order to qualify for this exemption, the employee must be able to answer True to all of the following conditions. If not, they will not
qualify to use this form and will need to complete the Form A4 instead.
1. My Spouse is an active duty military servicemember . . . . . . . . . . . . . . . . . . . . . . . . . . . . អ True អ False

2. I am not a military servicemember . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . អ True អ False
3. My Spouse’s current military orders assign him/her to a location in/near Alabama . . . . អ True អ False
4. I am present in/near Alabama solely to be with my servicemember Spouse . . . . . . . . . អ True អ False
5. I and my military servicemember Spouse live at the same address . . . . . . . . . . . . . . . . អ True អ False
6. My domicile is a state other than Alabama . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . អ True អ False
7. My military servicemember Spouse’s domicile is the same as mine . . . . . . . . . . . . . . . . អ True អ False
If you answered True to all of the above conditions, your wages are exempt from Alabama withholding tax.
Under penalties of perjury, I certify that I am not subject to Alabama withholding tax because I meet the conditions set forth under the Mil-
itary Spouses Residency Relief Act (P.L. 111-97) and that I understand that my state of residency may tax the income I earn in Alabama.
Employee’s Signature _________________________________________________________ Date __________________________
Part II – To be completed by the employer

EMPLOYER NAME EMPLOYER IDENTIFICATION NUMBER (EIN)
ADDRESS CITY STATE ZIP CODE
Employers are required to obtain from the employee a clear photocopy of their current military spouse ID, Form DD 2058 reflecting the
servicemember’s state of legal residence, and a recent Leave and Earnings Statement. Employers must keep Form A4-MS with the em-
ployee’s personnel records. If the employer believes the employee has improperly claimed exemption under the MSRRA, the employer
should contact the Department at the following address or phone number: Alabama Department of Revenue, Withholding Tax Section,
P.O. Box 327480, Montgomery, AL 36132-7480, by phone at (334) 242-1300, or by fax at (334) 242-0112.
THIS FORM MAY BE REPRODUCED

Arizona Form
A-4 Employee’s Arizona Withholding Election 2017
Type or print your Full Name Your Social Security Number
Home Address – number and street or rural route
City or Town State ZIP Code
Choose either box 1 or box 2:

1 Withhold from gross taxable wages at the percentage checked (check only one percentage):
0.8% 1.3% 1.8% 2.7% 3.6% 4.2% 5.1%
Check this box and enter an extra amount to be withheld from each paycheck ................ $
2 I elect an Arizona withholding percentage of zero, and I certify that I expect to have
no Arizona tax liability for the current taxable year.
I certify that I have made the election marked above.
SIGNATURE DATE
Employee’s Instructions
Arizona law requires your employer to withhold Arizona income Electing a Withholding Percentage of Zero
tax from your wages for work done in Arizona. The amount
withheld is applied to your Arizona income tax due when you You may elect an Arizona withholding percentage of zero
file your tax return. The amount withheld is a percentage of if you expect to have no Arizona income tax liability for the
your gross taxable wages from every paycheck. You may current year. Arizona tax liability is gross tax liability less any
also have your employer withhold an extra amount from each tax credits, such as the family tax credit, school tax credits, or
paycheck. Complete this form to select a percentage and any credits for taxes paid to other states. If you make this election,
extra amount to be withheld from each paycheck. your employer will not withhold Arizona income tax from your
wages for payroll periods beginning after the date you file
the form. Zero withholding does not relieve you from paying
What are my “Gross Taxable Wages”? Arizona income taxes that might be due at the time you file
For withholding purposes, your “gross taxable wages” are the your Arizona income tax return. If you have an Arizona tax
wages that will generally be in box 1 of your federal Form W-2. liability when you file your return or if at any time during the
It is your gross wages less any pretax deductions, such as your current year conditions change so that you expect to have a tax
share of health insurance premiums. liability, you should promptly file a new Form A-4 and choose a
withholding percentage that applies to you.
New Employees
Voluntary Withholding Election by Certain
Complete this form within the first five days of your employment Nonresident Employees
to select an Arizona withholding percentage. You may also
have your employer withhold an extra amount from each Compensation earned by nonresidents while physically
paycheck. If you do not file this form, the department requires working in Arizona for temporary periods is subject to Arizona
your employer to withhold 2.7% of your gross taxable wages. income tax. However, under Arizona law, compensation paid
to certain nonresident employees is not subject to Arizona
Current Employees income tax withholding. These nonresident employees need
to review their situations and determine if they should elect to
If you want to change your current amount withheld, you must have Arizona income taxes withheld from their Arizona source
file this form to change the Arizona withholding percentage to compensation. Nonresident employees may request that their
change the extra amount withheld. employer withhold Arizona income taxes by completing this
form to elect Arizona income tax withholding.
What Should I do With Form A-4?
Give your completed Form A-4 to your employer.
ADOR 10121 (16)
Arizona Form Voluntary Withholding Request for
A-4V Arizona Resident Employed Outside of Arizona 2017
Choose either box 1 or box 2:

 1 I am an Arizona resident employed outside of Arizona. I elect to have Arizona income taxes withheld from my
compensation paid for services performed outside of Arizona for my employer as authorized by A.R.S. § 43‑408.
Withhold from gross taxable wages at the percentage checked (check only one percentage):
 0.8%  1.3%  1.8%  2.7%  3.6%  4.2%  5.1%
 Check this box and enter an extra amount to be withheld per paycheck............................ $
 2 I am an Arizona resident employed outside of Arizona. I elect to terminate my prior election for voluntary Arizona income
tax withholding from my compensation paid for services performed outside of Arizona for my employer.
I certify that I have made the election marked above.

EMPLOYEE’S SIGNATURE DATE
General Instructions
Who May Use Form A-4V What are my “Gross Taxable Wages”?
Arizona Form A-4V is for Arizona resident employees who are performing For withholding purposes, “gross taxable wages” are the wages from
work outside of Arizona. Use this form to request that your employer each paycheck that will generally be in box 1 of your federal Form W-2.
withhold Arizona income taxes from your wages for work done outside It is your gross wages less any pretax deductions, such as your share of
of Arizona. This amount is applied to your Arizona income tax due when health insurance premiums.
you file your return. Your employer is not required by statute to grant
your request. What Should I do With Form A-4V?
If your employer agrees to withhold Arizona income tax from your Complete this form to request that your employer withhold Arizona
wages, Arizona withholding is a percentage of your gross taxable wages income tax from your wages and elect an Arizona withholding percentage
of every paycheck. You may also have your employer withhold an extra and any additional amount to be withheld from each paycheck. Give
amount from each paycheck. your completed form to your employer.
Employer Certification
, the employer of an Arizona resident,

(NAME OF EMPLOYER – COMPANY OR INDIVIDUAL)
, whose compensation is for services performed outside of Arizona,

(EMPLOYEE’S NAME)
has agreed to withhold Arizona income taxes from the employee’s compensation as authorized by A.R.S. § 43‑408. As stated in A.R.S. § 43‑408(B),
the employer understands and agrees that the employer and the employee are subject to the provisions of Chapter 4 of Title 43 of the Arizona Revised
Statutes, as if the employer were required to withhold Arizona income taxes from such compensation.

SIGNATURE OF OFFICER, SOLE PROPRIETOR, OR AGENT TITLE DATE
ADOR 10372 (16)
Arizona Form
WECM Withholding Exemption Certificate for Military Spouses 2016
For use by an employee, who is a spouse of a servicemember, to claim an exemption from Arizona withholding on
wages because: (i) your spouse is a member of the armed forces present in Arizona in compliance with military
orders; (ii) you are present in Arizona solely to be with your spouse; and (iii) you maintain a domicile in another state,
which is the same state that is the domicile of the servicemember.
Arizona income tax returns will still be required if the nonresident employee meets Arizona filing requirements.
Seeinstructions
See instructionson
onreverse
next page.
side.
1. I am a resident of the State of .
2. My servicemember spouse is a resident of the State of .
Are the states listed in lines 1 and 2 identical?

Yes. Complete the Employee’s Certification below.
No. STOP! You do not qualify to file Form WECM.
3. Employee’s Certification: I declare that I am present in Arizona solely to be with my servicemember spouse who is
present in Arizona in compliance with military orders.
SPOUSE’S NAME SPOUSE’S SSN
My military spouse identification number is:

Date issued: M M D D Y Y Y Y
4. By checking this box, I am notifying my employer to terminate this exemption, as I no longer qualify to be exempt
from withholding as the spouse of a servicemember.
EMPLOYEE’S SIGNATURE DATE
• Employee: Include a copy of your military spouse identification and your spouse’s last Leave and Earnings Statement
(LES) and file the completed certificate with your employer. Keep a copy of this certificate for your records.
• Employer: Keep this certificate and documents for your records. Please do not mail this form to the Arizona
Department of Revenue unless requested to do so.
Employer: I have inspected the employee’s original military spouse identification, and verified the number and date in
line 3 above.
EMPLOYER’S SIGNATURE DATE
PRINT NAME
ADOR 10760 (15)
ARIZONA FORM
Withholding Exemption Certificate for Military Spouses WECM
Obtain additional information or assistance by calling How to Claim an Exemption From Arizona
one of the numbers listed below: Income Tax Withholding for Military Spouses
You must complete Arizona Form WECM to claim an
Phoenix.............................................. (602) 255-3381
exemption from Arizona income tax withholding. Complete
this form and give it to your employer. Attach a copy of
From area codes 520 and 928,
your military spouse identification and your spouse’s last
toll-free............................................... (800) 352-4090
Leave and Earnings Statement (LES).
www.azdor.gov Be sure to keep a copy of this certificate for your records.
The employer must keep this certificate and attachments

General Instructions for its records. You only need to provide a copy to the
department upon request.
Who May Use Form WECM
An employee who performs services for an employer within Does the Employee Have to File an Arizona
Arizona is exempt from Arizona income tax withholding Nonresident Individual Income Tax Return?
provided the following three requirements are met:
Although an employee may be exempt from Arizona
income tax withholding on income earned for services
1. Your spouse is a member of the armed forces
performed in Arizona, the employee may be required to
present in Arizona in compliance with military
file Arizona Form 140NR, Nonresident Personal Income
orders;
Tax Return, if the employee has any other income subject
to Arizona income tax and:
2. You are present in Arizona solely to be with your
spouse; and
1. The employee’s gross income is $15,000 or more;
or
3. You maintain a domicile in another state, which
is the same state that is the domicile of the
2. The employee’s Arizona adjusted gross income
servicemember.
is $5,500 or more if single, head of household, or
married filing a separate return; or
When to File Form WECM
File Form WECM as soon as you qualify for the exemption. 3. The employee’s Arizona adjusted gross income is
$11,000 or more if married filing a joint return.
TO CONTINUE TO BE EXEMPT FROM ARIZONA
WITHHOLDING: A new Form WECM, with a copy of For purposes of the filing requirement, “gross income” is
your military spouse identification and your spouse’s gross income as defined under the Internal Revenue Code
last Leave and Earnings Statement (LES), must be filed less income included in gross income that is excluded
with your employer every calendar year. from Arizona taxation.
If the employee’s situation changes and the employee

no longer qualifies for the withholding exemption, the
employee must file a revised Form WECM with their
employer to terminate the exemption.
ADOR 10760 (15)

AR4EC STATE OF ARKANSAS
Employee’s Withholding Exemption Certificate
Print Full Name ________________________________________________ Social Security Number ____________________________________
Print Home Address _____________________________________________ City _____________________________State _____ Zip _________
How to Claim Your Withholding Number of Exemptions

See instructions below Claimed
Employee:
File this form with 1. CHECK ONE OF THE FOLLOWING FOR EXEMPTIONS CLAIMED
your employer.
a. You claim yourself. (Enter one exemption) ......................................................................1a
Otherwise, your
employer must b. You claim yourself and your spouse. (Enter two exemptions) .........................................1b
withhold state c. Head of Household, and you claim yourself. (Enter two exemptions) .............................1c
income tax from
your wages without 2. NUMBER OF CHILDREN or DEPENDENTS. (Enter one exemption per dependent) ................. 2
exemptions or
dependents. 3. TOTAL EXEMPTIONS. (Add Lines 1a, b, c, and 2)
If no exemptions or dependents are claimed, enter zero.............................................................. 3
Employer:
Keep this certificate 4. Additional amount, if any, you want deducted from each paycheck. (Enter dollar amount) ......... 4
with your records.
5. I qualify for the low income tax rates. (See below for details)....................................................... 5 Yes No
Please check filing status: Single Married Filing Jointly Head of Household
I certify that the number of exemptions and dependents claimed on this certificate does not exceed the number to which I am entitled.
Signature: ______________________________________________________________________________________Date: _________________
Instructions
TYPES OF INCOME - This form can be used for withholding on all types (a) Your spouse for whom you have been claiming an
of income, including pensions and annuities. exemption is divorced or legally separated from you, or claims
his or her own exemption on a separate certificate, or
NUMBER OF EXEMPTIONS – (Husband and/or Wife) Do not claim more (b) The support you provide to a dependent for whom you claimed
than the correct number of exemptions. However, if you expect to owe more an exemption is expected to be less than half of the total support for the year.
income tax for the year, you may increase your withholding by claiming a OTHER DECREASES in exemptions or dependents, such as the death of a
smaller number of exemptions and/or dependents, or you may enter into an spouse or a dependent, does not affect your withholding until next year, but
agreement with your employer to have additional amounts withheld. This is requires the filing of a new certificate by December 1 of the year in which
especially important if you have more than one employer, or if both husband they occur.
and wife are employed.
You may claim additional amounts of withholding tax if desired. This will
DEPENDENTS – To qualify as your dependent (line 2 of form), a person apply most often when you have income other than wages.
must (a) receive more than 1/2 of their support from you for the year, (b)
not be claimed as a dependent by such person’s spouse, (c) be a citizen You qualify for the low income tax rates if your total income from all
or resident of the United States, and (d) have your home as their principal sources is:
residence and be a member of your household for the entire year or be
(a)6ingle $1,Wo0
related to you as follows: son, daughter, grandchild, stepson, stepdaughter, (b0arried Filing Jointly $1,Wo2,00
son-in-law or daughter-in-law; your father, mother, grandparent, stepfather, 1 or less dependents)
stepmother, father-in-law or mother-in-law; your brother, sister, stepbrother, (c0arried Filing Jointly $2,Wo,00
(2 or more dependents)
stepsister, half brother, half sister, brother-in-law or sister-in-law; your uncle, (d+ead of Household/4XDOLI\LQJ:LGRZHU$1,Wo,00
aunt, nephew or niece (but only if related by blood). RUOHVVGHSHQGHQWV
H+HDGRI+RXVHKROG4XDOLI\LQJ:LGRZHUWR
RUPRUHGHSHQGHQWV
CHANGES IN EXEMPTIONS OR DEPENDENTS – You may file
a new certificate at any time if the number of exemptions or dependents
For additional information consult your employer or write to:
INCREASES. You must file a new certificate within 10 days if the number
Arkansas :LWKKROGLQJ Tax Section
of exemptions or dependents previously claimed by you DECREASES for P. O. Box 8055
any of the following reasons: Little Rock, Arkansas 72203-8055
AR4EC (R //1)
ARW-4MS STATE OF ARKANSAS
Annual Withholding Tax Exemption
Certificate For Military Spouse
Form ARW-4MS is used for employees claiming exemption from Arkansas’ Income Tax Withholding require-
ments. The Military Spouses Residency Relief Act of 2009 amends the Servicemembers Civil Relief Act of
2003 to allow military servicemembers spouse’s income to be taxed in the state of domicile.
In order to qualify the conditions below must be met and Sections I, II and IV completed. Each claim for
e[Hmption will last for one year and this form needs to be filed by December 1RIHDFK\HDUto continue the
ZLWKKROGLQJH[HPSWLRQ\HDUO\. To opt out of the withholding exemption, complete Sections I, III and IV below.
TAX YEAR
SECTION I
Employee’s Name Employee’s SSN
Military Sevicemember Spouse’s Name Spouse’s SSN
Current Street Address, City, and Zip Code Military Servicemember’s Domicile
SECTION II
To qualify for the exemption you must meet the conditions below and complete this section in full.
I am not a military servicemember ........................................................................................... YES NO
I am married to a military servicemember................................................................................ YES NO
I live with my spouse................................................................................................................ YES NO
My spouse’s current military orders assign him/her to a location in Arkansas? ....................... YES NO
My domicile is a state other than Arkansas? ........................................................................... YES NO
State of domicile _____________________________
SECTION III
I want to opt out of the exemption for military spouse’s and withhold Arkansas taxes ................... YES NO
SECTION IV
Employee’s Signature Date Phone Number
Under penalties of perjury, I certify that I am not subject to Arkansas withholding tax because I meet the conditions set forth under the Servicemembers
Civil Relief Act, as amended by the Military Spouses Residency Relief Act (P.L. 111-97)
Give this certificate to your employer and keep a copy for your records.
INSTRUCTIONS FOR ARW-4MS
Notice To Employers:
Employers are required to withhold the correct Arkansas income tax on an employee un-
less the employee has provided the employer with a federal Form W-4 or, if applicable, a
complete, signed Form ARW-4MS.
Employer Requirements:
1. Employee must provide an original of his/her military spouse’s most recent Leave
and Earnings Statement (LES) to be kept by employer with employee’s personnel
records. Employer must verify that the employee’s military spouse’s LES assign-
ment location matches the location indicated on Form ARW-4MS.
2. Employee must show employer his/her current Military ID, and employer must
verify the ID identifies the employee as a current military spouse. (Employers
are not permitted by federal law to copy the Military ID. Employers are allowed
to copy the military spouse’s ID.) These IDs are reissued every four years, so
employer may not accept a Military ID that is dated more than four years before
the date the employer reviews it.
3. Employer must keep Arkansas Form ARW-4MS with the employee’s personnel
records.
AR4MEC
STATE OF ARKANSAS
Military Employee’s
:LWKKROGLQJ([HPSWLRQ&HUWLÀFDWH
First and Last Name Social Security Number
Mailing Address
City, State, and Zip Code
I, ___________________________________________ , declare that the service pay or allowance I receive as

an active duty member of the United States Armed Services is exempt from Arkansas withholding in accordance
with Act 1408 of 2013.
Military Employee:
File this form with your employer. Otherwise, your employer must withhold state income tax from your wages.
Employer:
.HHSWKLVFHUWL¿FDWHZLWK\RXUUHFRUGV
Signature Date Daytime Phone Number
Under penalties of perjury, I declare that I have examined this form and to the best of my knowledge
and belief, the information is true, correct and complete.
AR4MEC (R 12/18/13)
This form can be used to manually compute your
withholding allowances, or you can electronically
compute them at www.taxes.ca.gov/de4.pdf.
EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATE

Type or Print Your Full Name Your Social Security Number
Home Address (Number and Street or Rural Route) Filing Status Withholding Allowances
SINGLE or MARRIED (with two or more incomes)
City, State, and ZIP Code MARRIED (one income)
HEAD OF HOUSEHOLD
1. Number of allowances for Regular Withholding Allowances, Worksheet A

Number of allowances from the Estimated Deductions, Worksheet B
Total Number of Allowances (A + B) when using the California
Withholding Schedules for 2017
OR
2. Additional amount of state income tax to be withheld each pay period (if employer agrees), Worksheet C
OR
3. I certify under penalty of perjury that I am not subject to California withholding. I meet the conditions set forth under
the Service Member Civil Relief Act, as amended by the Military Spouses Residency Relief Act. (Check box here)
Under the penalties of perjury, I certify that the number of withholding allowances claimed on this certificate does not exceed the
number to which I am entitled or, if claiming exemption from withholding, that I am entitled to claim the exempt status.
Signature Date
Employer’s Name and Address California Employer Account Number
cut here
Give the top portion of this page to your employer and keep the remainder for your records.
YOUR CALIFORNIA PERSONAL INCOME TAX MAY BE UNDERWITHHELD IF YOU DO NOT FILE THIS DE 4 FORM.
IF YOU RELY ON THE FEDERAL FORM W-4 FOR YOUR CALIFORNIA WITHHOLDING ALLOWANCES, YOUR CALIFORNIA STATE
PERSONAL INCOME TAX MAY BE UNDERWITHHELD AND YOU MAY OWE MONEY AT THE END OF THE YEAR.
PURPOSE: This certificate, DE 4, is for California Personal Income certificate for your state income tax withholding, you may
Tax (PIT) withholding purposes only. The DE 4 is used to compute be significantly underwithheld. This is particularly true if your
the amount of taxes to be withheld from your wages, by your household income is derived from more than one source.
employer, to accurately reflect your state tax withholding obligation.
CHECK YOUR WITHHOLDING: After your Form W-4
You should complete this form if either: and/or DE 4 takes effect, compare the state income tax withheld
with your estimated total annual tax. For state withholding, use
(1) You claim a different marital status, number of regular allowances, the worksheets on this form.
or different additional dollar amount to be withheld for California PIT
withholding than you claim for federal income tax withholding or, EXEMPTION FROM WITHHOLDING: If you wish to claim
exempt, complete the federal Form W-4. You may claim exempt
(2) You claim additional allowances for estimated deductions. from withholding California income tax if you did not owe
THIS FORM WILL NOT CHANGE YOUR FEDERAL any federal income tax last year and you do not expect to owe
WITHHOLDING ALLOWANCES. any federal income tax this year. The exemption is good for
one year. If you continue to qualify for the exempt filing status,
The federal Form W-4 is applicable for California withholding a new Form W-4 designating EXEMPT must be submitted by
purposes if you wish to claim the same marital status, number February 15 each year to continue your exemption. If you are not
of regular allowances, and/or the same additional dollar amount having federal income tax withheld this year but expect to have
to be withheld for state and federal purposes. However, federal a tax liability next year, you are required to give your employer a
tax brackets and withholding methods do not reflect state PIT new Form W-4 by December 1.
withholding tables. If you rely on the number of withholding
allowances you claim on your Form W-4 withholding allowance
DE 4 Rev. 45 (1-17) (INTERNET) Page 1 of 4 CU

EXEMPTION FROM WITHHOLDING (continued): Under the Service Member Civil Relief Act, as amended by the Military Spouses
Residency Relief Act, you may be exempt from California income tax on your wages if (i) your spouse is a member of the armed forces
present in California in compliance with military orders; (ii) you are present in California solely to be with your spouse; and (iii) you
maintain your domicile in another state. If you claim exemption under this act, check the box on Line 3. You may be required to provide
proof of exemption upon request.
IF YOU NEED MORE DETAILED INFORMATION, SEE THE INSTRUCTIONS THAT CAME WITH YOUR LAST CALIFORNIA
RESIDENT INCOME TAX RETURN OR CALL THE FRANCHISE TAX BOARD (FTB).
IF YOU ARE CALLING FROM WITHIN THE UNITED STATES 800-852-5711 (voice)
800-822-6268 (TTY)
IF YOU ARE CALLING FROM OUTSIDE THE UNITED STATES (Not Toll Free) 916-845-6500
The California Employer’s Guide, DE 44, provides the income tax withholding tables. This publication may be found on the
Employment Development Department (EDD) website at www.edd.ca.gov/Payroll_Taxes/Forms_and_Publications.htm. To assist
you in calculating your tax liability, please visit the FTB website at www.ftb.ca.gov/individuals/index.shtml.
NOTIFICATION: If the IRS instructs your employer PENALTY: You may be fined $500 if you file, with no
to withhold federal income tax based on a certain reasonable basis, a DE 4 that results in less tax being
withholding status, your employer is required to use withheld than is properly allowable. In addition, criminal
the same withholding status for state income tax penalties apply for willfully supplying false or fraudulent
withholding. information or failing to supply information requiring an
increase in withholding. This is provided by Section 13101
The burden of proof rests with the employee to show of the California Unemployment Insurance Code and
the correct California Income Tax Withholding. Section 19176 of the #ALIFORNIA2evenue and Taxation
Pursuant to Section 4340-1(e) of Title 22, California Code.
Code of Regulations (CCR), the FTB or the EDD may,
by special direction in writing, require an employer
to submit a Form W-4 or DE 4 when such forms are
necessary for the administration of the withholding
tax programs.
DE 4 Rev. 45 (1-17) (INTERNET) Page 2 of 4

INSTRUCTIONS — 1 — ALLOWANCES*
When determining your withholding allowances, you must consider MARRIED BUT NOT LIVING WITH YOUR SPOUSE: You may
your personal situation: check the “Head of Household” marital status box if you meet all
— Do you claim allowances for dependents or blindness? of the following tests:
— Will you itemize your deductions? (1) Your spouse will not live with you at any time during the year;
— Do you have more than one income coming into the household? (2) You will furnish over half of the cost of maintaining a home
for the entire year for yourself and your child or stepchild who
TWO-EARNERS/MULTIPLE INCOMES: When earnings are derived qualifies as your dependent; and
from more than one source, underwithholding may occur. If you (3) You will file a separate return for the year.
have a working spouse or more than one job, it is best to check the
box “SINGLE or MARRIED (with two or more incomes).” Figure the HEAD OF HOUSEHOLD: To qualify, you must be unmarried or
total number of allowances you are entitled to claim on all jobs legally separated from your spouse and pay more than 50% of the
using only one DE 4 form. Claim allowances with one employer. costs of maintaining a home for the entire year for yourself and your
Do not claim the same allowances with more than one employer. dependent(s) or other qualifying individuals. Cost of maintaining the
Your withholding will usually be most accurate when all allowances home includes such items as rent, property insurance, property taxes,
are claimed on the DE 4 or Form W-4 filed for the highest paying job mortgage interest, repairs, utilities, and cost of food. It does not include
and zero allowances are claimed for the others. the individual’s personal expenses or any amount which represents value
of services performed by a member of the household of the taxpayer.
WORKSHEET A REGULAR WITHHOLDING ALLOWANCES
(A) Allowance for yourself — enter 1 ....................................... (A)
(B) Allowance for your spouse (if not separately claimed by your spouse) — enter 1 . . . . . . . . . . . . . . . (B)
(C) Allowance for blindness — yourself — enter 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (C)
(D) Allowance for blindness — your spouse (if not separately claimed by your spouse) — enter 1 . . . . . . . . (D)
(E) Allowance(s) for dependent(s) — do not include yourself or your spouse . . . . . . . . . . . . . . . . . . . (E)
(F) Total — add lines (A) through (E) above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (F)
INSTRUCTIONS — 2 — ADDITIONAL WITHHOLDING ALLOWANCES
If you expect to itemize deductions on your California income tax return, you can claim additional withholding allowances. Use Worksheet B to
determine whether your expected estimated deductions may entitle you to claim one or more additional withholding allowances. Use last year’s
FTB Form 540 as a model to calculate this year’s withholding amounts.
Do not include deferred compensation, qualified pension payments, or flexible benefits, etc., that are deducted from your gross pay but are not
taxed on this worksheet.
You may reduce the amount of tax withheld from your wages by claiming one additional withholding allowance for each $1,000, or fraction of
$1,000, by which you expect your estimated deductions for the year to exceed your allowable standard deduction.
WORKSHEET B ESTIMATED DEDUCTIONS
1. Enter an estimate of your itemized deductions for California taxes for this tax year as listed in the
schedules in the FTB Form 540 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... 1. __________________________
2. Enter $8,258 if married filing joint with two or more allowances, unmarried head of household, or
qualifying widow(er) with dependent(s) or $4,129 if single or married filing separately, dual income
married, or married with multiple employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... – 2. __________________________
3. Subtract line 2 from line 1, enter difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 3. __________________________
4. Enter an estimate of your adjustments to income (alimony payments, IRA deposits) . . . . . . . . . . . . + 4. __________________________
5. Add line 4 to line 3, enter sum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 5. __________________________
6. Enter an estimate of your nonwage income (dividends, interest income, alimony receipts) . . . . . . . . . – 6. __________________________
7. If line 5 is greater than line 6 (if less, see below);

Subtract line 6 from line 5, enter difference . ............................... = 7. __________________________
8. Divide the amount on line 7 by $1,000, round any fraction to the nearest whole number . . . . . . . . . 8. __________________________
Enter this number on line 1 of the DE 4. Complete Worksheet C, if needed.
9. If line 6 is greater than line 5;

Enter amount from line 6 (nonwage income) ................................ 9. __________________________
10. Enter amount from line 5 (deductions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. __________________________
11. Subtract line 10 from line 9, enter difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. __________________________

Complete Worksheet C
*Wages paid to registered domestic partners will be treated the same for state income tax purposes as wages paid to spouses for California PIT withholding
and PIT wages. This law does not impact federal income tax law. A registered domestic partner means an individual partner in a domestic partner
relationship within the meaning of Section 297 of the Family Code. For more information, please call our Taxpayer Assistance Center at
888-745-3886.
WORKSHEET C TAX WITHHOLDING AND ESTIMATED TAX
1. Enter estimate of total wages for tax year 2017 ................................. 1.
2. Enter estimate of nonwage income (line 6 of Worksheet B) . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Add line 1 and line 2. Enter sum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter itemized deductions or standard deduction (line 1 or 2 of Worksheet B, whichever is largest) . . . . . . 4.
5. Enter adjustments to income (line 4 of Worksheet B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Add line 4 and line 5. Enter sum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 3. Enter difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Figure your tax liability for the amount on line 7 by using the 2017 tax rate schedules below . . . . . . . . . 8.
9. Enter personal exemptions (line F of Worksheet A x $122.10) . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Subtract line 9 from line 8. Enter difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter any tax credits. (See FTB Form 540) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Subtract line 11 from line 10. Enter difference. This is your total tax liability . . . . . . . . . . . . . . . . . . 12.
13. Calculate the tax withheld and estimated to be withheld during 2017. Contact your employer to
request the amount that will be withheld on your wages based on the marital status and number of
withholding allowances you will claim for 2017. Multiply the estimated amount to be withheld by
the number of pay periods left in the year. Add the total to the amount already withheld for 2017 . ...... 13.
14. Subtract line 13 from line 12. Enter difference. If this is less than zero, you do not need to have additional
taxes withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14.
15. Divide line 14 by the number of pay periods remaining in the year. Enter this figure on line 2 of the DE 4 . . . 15.
NOTE: Your employer is not required to withhold the additional amount requested on line 2 of your DE 4. If your employer does not
agree to withhold the additional amount, you may increase your withholdings as much as possible by using the “single” status with “zero”
allowances. If the amount withheld still results in an underpayment of state income taxes, you may need to file quarterly estimates on
Form 540-ES with the FTB to avoid a penalty.
THESE TABLES ARE FOR CALCULATING WORKSHEET C AND FOR 2017 ONLY
SINGLE PERSONS, DUAL INCOME MARRIED WITH MULTIPLE EMPLOYERS MARRIED FILING JOINT OR QUALIFYING WIDOW(ER) TAXPAYERS
IF THE TAXABLE INCOME IS COMPUTED TAX IS IF THE TAXABLE INCOME IS COMPUTED TAX IS
OVER BUT NOT OF AMOUNT PLUS* OVER BUT NOT OF AMOUNT PLUS*
OVER OVER . . . OVER OVER . . .
$0 $8,015 ... 1.100% $0 $0.00 $0 $16,030 ... 1.100% $0 $0.00

$8,015 $19,001 ... 2.200% $8,015 $88.17 $16,030 $38,002 ... 2.200% $16,030 $176.33
$19,001 $29,989 ... 4.400% $19,001 $329.86 $38,002 $59,978 ... 4.400% $38,002 $659.71
$29,989 $41,629 ... 6.600% $29,989 $813.33 $59,978 $83,258 ... 6.600% $59,978 $1,626.65
$41,629 $52,612 ... 8.800% $41,629 $1,581.57 $83,258 $105,224 ... 8.800% $83,258 $3,163.13
$52,612 $268,750 ... 10.230% $52,612 $2,548.07 $105,224 $537,500 ... 10.230% $105,224 $5,096.14
$268,750 $322,499 ... 11.330% $268,750 $24,658.99 $537,500 $644,998 ... 11.330% $537,500 $49,317.97
$322,499 $537,498 ... 12.430% $322,499 $30,748.75 $644,998 $1,000,000 ... 12.430% $644,998 $61,497.49
$537,498 $1,000,000 ... 13.530% $537,498 $57,473.13 $1,000,000 $1,074,996 ... 13.530% $1,000,000 $105,624.24
$1,000,000 and over... 14.630% $1,000,000 $120,049.65 $1,074,996 and over 14.630% $1,074,996 $115,771.20
UNMARRIED HEAD OF HOUSEHOLD

IF THE TAXABLE INCOME IS COMPUTED TAX IS
OVER BUT NOT OF AMOUNT PLUS*

OVER OVER . . .
$0 $16,040 ... 1.100% $0 $0.00
$16,040 $38,003 ... 2.200% $16,040 $176.44 IF YOU NEED MORE DETAILED INFORMATION, SEE THE INSTRUCTIONS THAT
$38,003 $48,990 ... 4.400% $38,003 $659.63 CAME WITH YOUR LAST CALIFORNIA RESIDENT INCOME TAX RETURN OR
$48,990 $60,630 ... 6.600% $48,990 $1,143.06 CALL THE FTB:
$60,630 $71,615 ... 8.800% $60,630 $1,911.30
$71,615 $365,499 ... 10.230% $71,615 $2,877.98 IF YOU ARE CALLING FROM WITHIN THE UNITED STATES 800-852-5711 (voice)
$365,499 $438,599 ... 11.330% $365,499 $32,942.31 800-822-6268 (TTY)
$438,599 $730,997 ... 12.430% $438,599 $41,224.54
$730,997 $1,000,000 ... 13.530% $730,997 $77,569.61 IF YOU ARE CALLING FROM OUTSIDE THE UNITED STATES
$1,000,000 and over 14.630% $1,000,000 $113,965.72 (Not Toll Free) 916-845-6500
*marginal tax
The DE 4 information is collected for purposes of administering the PIT law and under the authority of Title 22, CCR, Section 4340-1, and the
California Revenue and Taxation Code, including Section 18624. The Information Practices Act of 1977 requires that individuals be notified of
how information they provide may be used. Further information is contained in the instructions that came with your last California resident
income tax return.
D5 10 (0/0/1)
COLORADO DEPARTMENT OF REVENUE
Denver, C2 0261000
*131059==19999*
Exemption from Withholding for a Qualifying Spouse

of a U.S. Armed Forces Servicemember
For calendar year 20

Exempt Employee Information: Last Name First Name Middle Initial SSN
Address State of Domicile
Military Spouse Information: Last Name First Name Middle Initial SSN
Permanent Duty Station State of Domicile
To qualify for the exemption from wage withholding and the Colorado income exclusion on Form 104PN, all of the following
statements must be true: (Check the True or False boxes on lines 1 through 6 as they apply to the exempt employee)
True False
1. I am not a member of the U.S. armed forces.
2. I am married to an active duty member of the U.S. armed forces.
3. My military spouse and I are domiciled in a state other than Colorado and have moved here from
that state.
4. My military spouse’s permanent duty station is in Colorado.
5. I am in Colorado solely to accompany my spouse while he/she is stationed in Colorado .
6. I have the same state of residency as the home of record of my military spouse.
If you answered False to any of these six statements, you do not qualify for the exemption and you should not complete
or ¿le this form.
• Attach a copy of your dependent military ID card issued by the U.S. Department of Defense.
• Give a copy of this form with attached copy of the military ID card to your employer for their records.
• Submit a copy of this form with attached copy of the military ID card with your Colorado income tax return or, if electronically
¿ling, with form D5 1, or as an EFlier Attachment in 5evenue 2nline, www.Colorado.gov/RevenueOnline
• Notify your employer immediately if you become ineligible for this exemption.
• <ou must complete a new form D5 10 each year to maintain your exemption.
• See FYI Income 21 for additional information.
Under penalties of perjury, I declare that the wages I earn for my services performed in Colorado are exempt from
Colorado income tax because I meet the conditions of the Military Spouse 5esidency 5elief Act (P.L. 111) and that to
the best of my knowledge and belief, this form is true, correct, and complete.
Employee Signature Date (MM/DD/YY)
Department of Revenue Services Effective January 1, 2017
State of Connecticut Form CT-W4
(Rev. 12/16) Employee’s Withholding Certificate
Complete this form in blue or black ink only.
Employee Instructions
• Read instructions on Page 2 before completing this form. • Choose the statement that best describes your gross income.
• Select the filing status you expect to report on your Connecticut • Enter the Withholding Code on Line 1 below.
income tax return. See instructions. Withholding
Married Filing Separately Code
Withholding
Married Filing Jointly Code My expected annual gross income is less than or equal to
Our expected combined annual gross income is less than or $12,000 or I am claiming exemption under the MSRRA* and E
equal to $24,000 or I am claiming exemption under the Military no withholding is necessary.
E
Spouses Residency Relief Act (MSRRA)* and no withholding My expected annual gross income is greater than $12,000. A
is necessary.
I have significant nonwage income and wish to avoid having
My spouse is employed and our expected combined annual too little tax withheld. D
gross income is greater than $24,000 and less than or equal A
to $100,500. See Certain Married Individuals, Page 2. I am a nonresident of Connecticut with substantial other income. D
Withholding
My spouse is not employed and our expected combined Single
annual gross income is greater than $24,000. C Code
My expected annual gross income is less than or equal to

My spouse is employed and our expected combined $15,000 and no withholding is necessary. E
annual gross income is greater than $100,500. D
My expected annual gross income is greater than $15,000. F
I have significant nonwage income and wish to avoid having
too little tax withheld. D I have significant nonwage income and wish to avoid having
too little tax withheld. D
I am a nonresident of Connecticut with substantial other income. D
Withholding
I am a nonresident of Connecticut with substantial other income. D
Qualifying Widow(er) With Dependent Child Code Withholding
Head of Household Code
My expected annual gross income is less than or equal to
$24,000 or I am claiming exemption under the MSRRA* and E My expected annual gross income is less than or equal to
E
no withholding is necessary. $19,000 and no withholding is necessary.
My expected annual gross income is greater than $24,000. C My expected annual gross income is greater than $19,000. B
I have significant nonwage income and wish to avoid having too I have significant nonwage income and wish to avoid having
little tax withheld. D too little tax withheld. D
I am a nonresident of Connecticut with substantial other income. D I am a nonresident of Connecticut with substantial other income. D
* If you are claiming the Military Spouses Residency Relief Act (MSRRA) exemption, see instructions on Page 2.
Employees: See Employee General Instructions on Page 2. Sign and return Form CT-W4 to your employer. Keep a copy for your records.
1. Withholding Code: Enter Withholding Code letter chosen from above. ....................... 1.
 Check if you are claiming
the MSRRA exemption
2. Additional withholding amount per pay period: If any, see Page 3 instructions. .......... 2. $ and enter state of legal
residence/domicile:
3. Reduced withholding amount per pay period: If any, see Page 3 instructions. ............ 3. $ _____________________
First name Ml Last name Social Security Number
Home address (number and street, apartment number, suite number, PO Box)
City/town State ZIP code
Declaration: I declare under penalty of law that I have examined this certificate and, to the best of my knowledge and belief, it is true, complete, and
correct. I understand the penalty for reporting false information is a fine of not more than $5,000, imprisonment for not more than five years, or both.
Employee’s signature Date
Employers: See Employer Instructions on Page 2.

Is this a new or rehired employee? 
No 
Yes  Enter date hired:
mm/dd/yyyy
Employer’s business name Federal Employer Identification Number
Employer’s business address
City/town State ZIP code
Contact person Telephone number

( )
Employee General Instructions To minimize this problem, use the Supplemental Table on Page 3 and
Form CT-W4, Employee’s Withholding Certificate, provides your Page 4 to adjust your withholding. You are not required to use this
employer with the necessary information to withhold the correct table. Do not use the supplemental table to adjust your withholding
amount of Connecticut income tax from your wages to ensure that if you use the worksheet in IP 2017(7).
you will not be underwithheld or overwithheld. Armed Forces Personnel and Veterans
You are required to pay Connecticut income tax as income is earned If you are a Connecticut resident, your armed forces pay is subject
or received during the year. You should complete a new Form CT-W4 to Connecticut income tax withholding unless you qualify as a
at least once a year or if your tax situation changes. nonresident for Connecticut income tax purposes. If you qualify as
If your circumstances change, such as you receive a bonus or your a nonresident, you may request that no Connecticut income tax be
filing status changes, you must furnish your employer with a new withheld from your armed forces pay by entering Withholding Code “E”
Form CT-W4 within ten days of the change. on Line 1.
Gross Income Military Spouses Residency Relief Act (MSRRA)
For Form CT-W4 purposes, gross income means all income from If you are claiming an exemption from Connecticut income tax under
all sources, whether received in the form of money, goods, property, the MSRRA, you must provide your employer with a copy of your
or services, not exempt from federal income tax, and includes any military spouse’s Leave and Earnings Statement (LES) and a copy
additions to income from Schedule 1 of Form CT-1040, Connecticut of your military dependent ID card.
Resident Income Tax Return or Form CT-1040NR/PY, Connecticut See Informational Publication 2015(24), Connecticut Income Tax
Nonresident and Part-Year Resident Return. Information for Armed Forces Personnel and Veterans.
Filing Status Employer Instructions
Generally, the filing status you expect to report on your Connecticut For any employee who does not complete Form CT-W4, you are required
income tax return is the same as the filing status you expect to report to withhold at the highest marginal rate of 6.99% without allowance
on your federal income tax return. However, special rules apply to for exemption. You are required to keep Form CT-W4 in your files for
married individuals who file a joint federal return but have a different each employee. See Informational Publication 2017(1), Connecticut
residency status. Nonresidents and part-year residents should see Employer’s Tax Guide, Circular CT, for complete instructions.
the instructions to Form CT-1040NR/PY. Report Certain Employees Claiming Exemption From Withholding
Check Your Withholding to DRS
You may be underwithheld if any of the following apply: Employers are required to file copies of Form CT-W4 with DRS for
• You have more than one job; certain employees claiming “E” (no withholding is necessary). See
• You qualify under Certain Married Individuals and do not use the IP 2017(1). Mail copies of Forms CT-W4 meeting the conditions listed
Supplemental Table on Page 3 and Page 4; or in IP 2017(1) under Reporting Certain Employees to:
• You have substantial nonwage income. Department of Reveunue Services
If you are underwithheld, you should consider adjusting your PO Box 2931
withholding or making estimated payments using Form CT-1040ES, Hartford CT 06104-2931
Estimated Connecticut Income Tax Payment Coupon for Individuals.
Report New and Rehired Employees to the Department of Labor
You may also select Withholding Code “D” to elect the highest level
New employees are workers not previously employed by your
of withholding.
business, or workers rehired after having been separated from your
If you owe $1,000 or more in Connecticut income tax over and above business for more than sixty consecutive days.
what has been withheld from your income for the prior taxable year,
Employers with offices in Connecticut or transacting business in
you may be subject to interest on the underpayment at the rate of 1%
Connecticut are required to report new hires to the Department of
per month or fraction of a month.
Labor (DOL) within 20 days of the date of hire.
To help determine if your withholding is correct, see Informational
New hires can be reported by:
Publication 2017(7), Is My Connecticut Withholding Correct?
• Using the Connecticut New Hire Reporting website at
Nonresident Employees Working Partly Within and Partly www.ctnewhires.com;
Outside of Connecticut • Faxing copies of completed Forms CT-W4 to 800-816-1108; or
If you work partly within and partly outside of Connecticut for the same
• Mailing copies of completed Forms CT-W4 to:
employer, you should also complete Form CT-W4NA, Employee’s
Withholding or Exemption Certificate - Nonresident Apportionment, Department of Labor
and provide it to your employer. The information on Form CT-W4NA Office of Research, Form CT-W4
and Form CT-W4 will help your employer determine how much to 200 Folly Brook Boulevard
withhold from your wages for services performed within Connecticut. Wethersfield CT 06109
To obtain Form CT-W4NA, visit the Department of Revenue Services For more information on DOL requirements or for alternative reporting
(DRS) website at www.ct.gov/DRS or request the form from your options, visit the DOL website at www.ctdol.state.ct.us or call DOL
employer. Any nonresident who expects to have no Connecticut at 860-263-6310.
income tax liability should choose Withholding Code “E.” For More Information
Certain Married Individuals Call DRS during business hours, Monday through Friday:
If you are a married individual filing jointly and you and your spouse • 800-382-9463 (Connecticut calls outside the Greater Hartford
both select Withholding Code “A,” you may have too much or too calling area only); or
little Connecticut income tax withheld from your pay. This is because • 860-297-5962 (from anywhere).
the phase-out of the personal exemption and credit is based on your
TTY, TDD, and Text Telephone users only may transmit inquiries
combined incomes. The withholding tables cannot reflect your exact
anytime by calling 860-297-4911.
withholding requirement without considering the income of your
spouse. Forms and Publications
Visit the DRS website at www.ct.gov/DRS to download and print
Connecticut tax forms and publications.
Form CT-W4 (Rev. 12/16) Page 2 of 4

Supplemental Table
Married Couples Filing Jointly - Effective January 1, 2017
For married couples who both select Withholding Code “A” on Form CT-W4 (combined income is $100,500 or less).
Instructions Pay Period Table
1. Reading across the top of the table, select the approximate annual wage income of one spouse. Reading down the left
column, select the approximate annual wage income of the other spouse. See Page 4 for the continuation of this table. If you are paid: Pay periods
2. At the intersection of the two numbers is an adjustment amount. This is a yearly adjustment amount. in a year:
3. To calculate the adjustment for each pay period, complete the following worksheet.
A. Adjustment amount 3A.________________ Weekly .......................52
B. Pay periods in a year: See pay period table. 3B.________________ Biweekly .......................26
C. Pay period adjustment: Divide Line 3A by Line 3B. 3C.________________ Semi-monthly ................24
4. If the adjustment is positive, enter the adjustment amount from Line 3C on Form CT-W4, Line 2, of one spouse. If the Monthly .......................12
adjustment is negative, enter the adjustment amount in brackets from Line 3C on Form CT-W4, Line 3, of one spouse.
Annual Salary 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000 20,000 22,000 24,000 26,000
3,000 0 0 0 0 0 0 (15) (42) (99) (156) (248) (318) (485)
Form CT-W4 Effective January 1, 2017
6,000 0 0 0 0 0 0 (15) (42) (99) (141) (225) (295) (414)

9,000 0 0 0 0 0 0 (15) (35) (77) (119) (182) (192) (308)
12,000 0 0 0 0 0 0 0 (12) (54) (48) (60) (106) (249)
15,000 (23) (23) (23) (23) (15) 0 0 9 27 36 (24) (70) (162)
18,000 (99) (99) (99) (84) (69) (54) (6) 54 36 18 (42) 20 (111)
21,000 (203) (195) (180) (165) (129) (54) (3) 9 (9) 24 27 10 (87)
24,000 (325) (310) (295) (232) (145) (106) (82) (70) 20 14 0 0 (12)
27,000 (586) (550) (475) (409) (370) (331) (256) (181) (170) (142) (113) (6) 25
30,000 (792) (705) (666) (627) (588) (441) (405) (347) (319) (206) (87) 20 18
33,000 (956) (917) (878) (788) (686) (618) (548) (447) (312) (156) (75) 20 18
36,000 (1,167) (1,128) (981) (930) (845) (760) (605) (414) (279) (156) (75) 20 18
39,000 (1,193) (1,091) (1,023) (938) (810) (618) (420) (267) (144) (21) 60 155 153
42,000 (1,200) (1,115) (1,030) (860) (642) (450) (285) (132) (9) 114 195 290 288
45,000 (1,208) (1,080) (888) (675) (495) (315) (150) 3 126 249 330 425 423
48,000 (1,130) (912) (720) (540) (360) (180) (15) 138 261 384 465 560 468
51,000 (1,110) (930) (750) (570) (390) (210) (45) 108 231 354 390 395 303
54,000 (1,120) (940) (760) (580) (400) (220) (55) 98 221 254 245 250 158
57,000 (1,035) (855) (675) (495) (315) (135) 30 138 171 204 195 200 108
60,000 (950) (770) (590) (410) (230) (50) 25 88 121 154 145 150 58
63,000 (885) (705) (525) (345) (210) (120) (45) 18 51 84 75 80 (12)
66,000 (800) (620) (440) (350) (260) (170) (95) (32) 1 34 25 30 (62)
69,000 (715) (580) (490) (400) (310) (220) (145) (82) (49) (16) (25) (20) (112)
72,000 (720) (630) (540) (450) (360) (270) (195) (132) (99) (66) (75) (70) 18
75,000 (770) (680) (590) (500) (410) (320) (245) (182) (149) (116) (36) 153 298
78,000 (800) (710) (620) (530) (440) (350) (275) (212) (179) 34 213 370
81,000 (830) (740) (650) (560) (470) (380) (305) (153) 64 334
84,000 (860) (770) (680) (590) (500) (410) (155) 96 281
87,000 (890) (800) (710) (620) (441) (167) 145
90,000 (920) (830) (740) (470) (192) 50
93,000 (950) (771) (497) (170)
96,000 (800) (552) (280)
99,000 (500) This table joins the table on Page 4.
Page 3 of 4
(Rev. 12/16)
Supplemental Table
Married Couples Filing Jointly - Effective January 1, 2017
For married couples who both select Withholding Code “A” on Form CT-W4 (combined income is $100,500 or less).
Annual Salary 28,000 30,000 32,000 34,000 36,000 38,000 40,000 42,000 44,000 46,000 48,000 50,000 52,000
3,000 (647) (752) (866) (1,007) (1,148) (1,148) (1,136) (1,158) (1,163) (1,125) (1,023) (992) (1,031)
6,000 (525) (666) (807) (948) (981) (1,020) (1,025) (1,030) (950) (822) (720) (722) (761)
9,000 (467) (608) (698) (776) (888) (893) (855) (753) (630) (540) (450) (452) (491)
12,000 (408) (441) (570) (665) (760) (680) (552) (450) (360) (270) (180) (182) (221)
15,000 (258) (370) (465) (518) (506) (383) (293) (203) (113) (23) 68 66 26
Form CT-W4 Effective January 1, 2017
18,000 (224) (319) (329) (291) (279) (189) (99) (9) 81 171 261 259 220
21,000 (158) (146) (113) (113) (113) (23) 68 158 248 338 428 426 341
24,000 8 20 20 20 20 110 200 290 380 470 560 468 339
27,000 7 7 7 7 7 97 187 277 367 412 412 320 191
30,000 0 0 0 0 0 90 180 270 270 270 270 178 49
33,000 0 0 0 0 0 90 135 135 135 135 135 43 (86)
36,000 0 0 0 0 0 0 0 0 0 0 0 (92) (221)
39,000 135 135 135 90 0 0 0 0 0 0 0 (92) (221)
42,000 270 270 180 90 0 0 0 0 0 0 0 (92) (221)
45,000 360 270 180 90 0 0 0 0 0 0 0 (92) (132)
48,000 360 270 180 90 0 0 0 0 0 0 0 88 147
51,000 195 105 15 (75) (165) (165) (165) (165) (165) (76) 108 253
54,000 50 (40) (130) (220) (310) (310) (310) (310) (130) 58 210
57,000 0 (90) (180) (270) (360) (360) (271) (87) 150
60,000 (50) (140) (230) (320) (410) (230) (42) 110
63,000 (120) (210) (300) (301) (207) 30
66,000 (170) (260) (170) (72) (10)
69,000 (131) (37) 110
72,000 98 160 This table joins the table on Page 3.
(Rev. 12/16)
Page 4 of 4
FORM SD/W-4A
STATE OF DELAWARE
WITHHOLDING ALLOWANCE(S) COMPUTATION WORKSHEET

A. Enter “1” for Yourself (2 if 60 years old or older) A. __________

if no one else claims you as a dependent.
B. Enter “1” for your Spouse (2 if 60 years or older) B. __________

if no one else claims your spouse as a dependent.
C. Enter number of dependents other than your spouse that C. __________

you will claim.
D. Enter “1” if you qualify to take a child/dependent care D. __________

credit for one child or dependent and “2” if you qualify
to take the credit for two or more children or dependents.
E. Enter “1” for yourself if 65 or over and “1” if blind. E. __________
F. Enter “1” for spouse if 65 or over and “1” if blind. F. __________
G. Add Line A through F and enter total here. G. __________

If you plan to itemize or receive non-wage income, or claim other deductions and wish to adjust your
withholding, continue with the following Section H. OTHERWISE STOP HERE and enter number from
Line G onto Form W-4 and indicate “For Delaware Purposes Only”.
H. DEDUCTIONS AND INCOME ADJUSTMENTS –
NOTE – Use this section only if you plan to
Itemize or claim other deductions or have non-
Wage income. If computing this section on married
filing separate or combined separate status, the
following rule applies: include only the amount of
itemized deductions that pertain to your separate return.
1. Enter an estimate of your itemized deductions 1. $ __________

for the current year, i.e. home mortgage interest,
real estate and other taxes (excluding state income
tax paid), charitable contributions, medical expenses
in excess of 7.5% of adjusted gross income, and
miscellaneous deductions (most miscellaneous
deductions are now deductible only in excess of 2%
of your adjusted gross income).
2. Delaware Standard Deduction of $3,250 2. $ 3,250.00
*DF40913019999*
1
3. Subtract Line 2 from Line 1, but not less than zero. 3. $__________
4. Enter an estimate of your subtraction adjustment to 4. $__________

income for the current year. These include alimony paid,
IRA contributions, State pension exclusion and the
Exclusion for certain persons over 60 years old or
Disabled.
5. Add Lines 3 and 4. 5. $__________
6. Enter an estimate of your non-wage income for the 6. $__________

current year.
7. Subtract Line 6 From Line 5 and enter the result. 7. $__________
8. Divide the amount on Line 7 by $2,000 and enter result 8. __________

here. Round down to nearest whole number.
9. Enter the number from Line G above. 9. __________
10. Add Lines 8 and 9 and enter total here. 10. __________
IF LESS THAN ZERO, SEE SPECIAL INSTRUCTIONS
BELOW*. Report this number of allowances on
Form W-4 and indicate “For Delaware Purposes Only”
to your employer.
I. *SPECIAL INSTRUCTIONS: If the total on Line 10 is less than zero you will need additional
withholding as a result of non-wage income. You can calculate the amount of additional
withholding as follows:
(1) Multiply number on Line 10 by $110;
(2) Divide the result by the number of pay periods

during the year (e.g. if you are paid monthly,
divide by 12); The result is the additional amount
of withholding required per pay.
EXAMPLE: Total on Line 10 is “-2” and you are paid once a month.
(1) Line H = 2 x $110 = $220.00
(2) Number of pay periods = $220.00/12 = $18.33
You should notify your employer on a “ For Delaware Purposes Only ” W-4 that withholding
allowance should be “0” and an additional $18.33 per pay should be withheld for the current year.
Revised 01/28/13 *DF40913029999*

2
State of Delaware Form W-4DE Division of Revenue
Annual Withholding Tax Exemption Certification
for Military Spouse
Read the instructions before completing this form. Except for signature you must print.
.
Employee Name Employee Social Security Number
Military Servicemember Spouse’s Name Spouse’s Social Security Number
Street address where you both currently reside City State Zip code
Name of Military Servicemember’s Station City State Zip code
FORM W- 4DE is to be used only for Employees claiming exemption from Delaware’s Income Tax Withholding
requirements because they meet the conditions set forth under the Servicemembers Civil Relief Act, as amended
by the Military Spouses Residency Relief Act (P.L. 111-97).
In order to qualify you must complete this form in full, meet all the conditions below and certify that you are not subject to
Delaware withholding tax because you meet these conditions.
My spouse is a military servicemember …….….……………..……….…..... (check one) YES NO
I am NOT a military servicemember............................................................ (check one) YES NO
My military servicemember spouse has current military orders assigning him or her to a military location near
Delaware…………....................................................................................... (check one) YES NO
My domicile is a state other than Delaware ….…....................................… (check one) YES NO

If yes, give name of State of Domicile .
Start Exemption. Check here if you answered “YES” to ALL of the above questions, note the start date here
and sign below;
Terminate Exemption. Check here if the answer to one of four questions above is “NO” to start having
Delaware tax withheld, note the start date here and sign below;
( )
Employer’s Name Employer’s Signature Date
Under penalties of perjury, I certify that I am not subject to Delaware withholding tax because l meet the conditions set
forth under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act (P.L. 111-97)
Give the certificate to your Employer. Keep a copy for your records.
NOTICE TO EMPLOYERS
Employers are not exempt from withholding tax liability for failing to withhold the proper Delaware tax on any Employee
unless they have a Federal Form W-4 and, if applicable, a Delaware Form W-4DE that is fully completed and signed by
the Employee.
REQUIREMENTS OF EMPLOYER
x The Employee must show the Employer an original of his or her military spouse’s latest Leave and Earning
Statement (LES). The Employer must retain a copy with the Employees’ personnel records. The Employer must
ensure the Employee’s military spouse’s LES assignment location matches the location the Employee indicated
on the Form W-4DE and is within the four state area of DE; PA; NJ or MD.
x The Employee must show the Employer an original of the Employee’s current Military ID. The Employer must
ensure that the ID denotes the Employee as a current Military Spouse and retain a copy with the Employees’
personnel records. These IDs are reissued every four years; accordingly, the Employer may not accept a Military
ID that is dated more than four years before the date on which it is given to the Employer.
x The Employer must keep the Delaware withholding tax exemption certificate with the Employee’s personnel
records. If the Employer believes the Employee has claimed too many exemptions or improperly claimed the
Military Spouse Residency Exemption, the Employer must contact the Division of Revenue immediately at, P.O.
Box 8995, Wilmington, Delaware 19801-8995, or telephone (302) 577-8200.
x A representative of Employer, with responsibility for Personnel matters, must certify that you have completed the
three requirements of the employer above by certifying the employee’s ‘Withholding Tax Exemption Certification
for Military Spouse by completing the employer’s section at the bottom of that form.
DOMICILE
In order to claim domicile in a state other than the state in which you currently reside you must have proof that you meet
one or more of the criteria listed below. If you previously were not a domiciliary of another state you can not claim that
state as your domicile merely by making an election.
Domicile is a place where a person has established permanent residence with an intention to dwell in that place
permanently and to return to it after absence. One has only one state of domicile at any time and loses one’s current
domicile only when one establishes a new domicile. In order to change domicile one normally has to be a resident of that
new state for at least six months. The domicile is created based on performing one or more of the following actions.
CRITERIA USED TO DETERMINE DOMICILE

The following is a summary of the criteria used to determine ‘State of Domicile’:
homestead status;
the location of permanent home;
Property Ownership and Residence:
mailing address;
amount of time spent in a state.
location of bank accounts;
where taxpayer qualifies for unemployment benefits;
Financial Data:
state where prior resident tax returns were filed;
state where wages are earned.
where taxpayer is registered to vote;
state driver’s license;
Licenses and Registrations:
state where vehicles are registered;
state where professional licenses are maintained.
location of fraternal, social or athletic memberships;
Affiliations: union membership location;
place of worship
Higher Education: where taxpayer qualifies for in-state tuition
return and that person’s state of residence;
Family and Dependents:
where taxpayer’s spouse and dependents reside
SINGLE DOMICILE FACTOR NOT SUFFICIENT

No single factor determines a person’s State of Domicile; all factors must be evaluated together. Some factors, such as
where a person makes his or her charitable contributions, play no part in domiciliary determination at all.
A person’s permanent residence, once established, continues as their ‘State of Domicile’ until they take steps to establish
a new domicile in another state.
(Revised 01/25/10)
Government of the
2017 D-4 DC Withholding Allowance Certificate
Social security number
First name M.I. Last name
Home address (number, street and suite/apartment number if applicable)
City State Zip code +4
1 Tax filing status (Fill in only one) Single Married/domestic partners filing jointly/qualifying widow(er) with dependent child
Head of household Married filing separately Married/domestic partners filing separately on same return
2 Total number of withholding allowances from worksheet below.
Enter total from Sec. A, Line i Enter total from Sec. B, Line m Total number of withholding allowances , Line n
3 Additional amount, if any, you want withheld from each paycheck $
4 Before claiming exemption from withholding, read below. If qualified, write “EXEMPT” in this box.
5 My domicile is a state other than the District of Columbia Yes No If yes, give name of state of domicile __________________
I am exempt because: last year I did not owe any DC income tax and had a right to a full refund of all DC income tax withheld from me; and this year I do
not expect to owe any DC income tax and expect a full refund of all DC income tax withheld from me; and I qualify for exempt status on federal Form W-4.
If claiming exemption from withholding, are you a full-time student? Yes No
Signature Under penalties of law, I declare that the information provided on this certificate is, to the best of my knowledge, correct.
Employer Keep this certificate with your records. If 10 or more exemptions are claimed or if you suspect this certificate contains false information
please send a copy to: Office of Tax and Revenue, 1101 4th St., SW, Washington, DC 20024 Attn: Compliance Administration
Detach and give the top portion to your employer. Keep the bottom portion for your records.
Government of the
D-4 DC Withholding Allowance Worksheet
Section A Number of withholding allowances
a Enter 1 for yourself a
b Enter 1 if you are filing as a head of household b
c Enter 1 if you are 65 or over c
d Enter 1 if you are blind d
e Enter number of dependents e
f Enter 1 for your spouse or registered domestic partner filing jointly or filing separately on same return or if you are a qualifying widow(er) f
with dependent child
g Enter 1 if married or registered domestic partner filing jointly or filing separately on same return and your spouse or registered domestic g
partner is 65 or over
h Enter 1 if married or registered domestic partner filing jointly or filing separately on same return and your spouse or registered domestic h
partner is blind
i Number of allowances Add Lines a through h, enter here and on Line 2 above, next to "Enter total from Sec. A, Line i". i
If you want to claim additional withholding allowances, complete Section B below.
Section B Additional withholding allowances
j Enter estimate of your itemized deductions j
k Enter $5,650 if single, married/registered domestic partners filing separately or a dependent. Enter $7,800 if
head of household. Enter $10,275 if married/registered domestic partner filing jointly, married filing separately
on the same return, or qualifying widow(er) with dependent child. k
l Subtract Line k from Line j l
m Divide Line l by $1,775. Round to the nearest whole number, enter here and on Line 2 above, next to "Enter total from Sec.B, Line m". m
n Add Lines m and i, enter here and on Line 2 above, next to "Total number of withholding allowances, Line n". n
2017 D-4 P1
Revised 12/2016
DC Withholding Allowance Certificate
Detach and give the top portion to your employer. Keep the bottom portion for your records.
Who must file a Form D-4? How many withholding allowances should you claim?
Every new employee who resides in DC and is required to have Use the worksheet on the front of this form to figure the number of
DC income taxes withheld, must fill out Form D-4 and file it with withholding allowances you should claim. If you want less
his/her employer. money withheld from your paycheck, you may claim additional
allowances by completing Section B of the worksheet, Lines j
If you are not liable for DC income taxes because you are a through n. However, if you claim too many allowances, you may
nonresident or military spouse, you must file Form D-4A, Certificate owe additional taxes at the end of the year.
of Nonresidence in the District of Columbia, with your employer.
Should I have an additional amount deducted from my pay-
When should you file? check?
File Form D-4 whenever you start new employment. Once filed In some instances, even if you claim zero withholding allowances,
with your employer, it will remain in effect until you file a new you may not have enough tax withheld. You may, upon agreement
certificate. You may file a new withholding allowance certificate with your employer, have more tax withheld by entering on Line 3,
any time the number of withholding allowances you are entitled to a dollar amount of your choosing.
increases. You must file a new certificate within 10 days if the number
of withholding allowances you claimed decreases. What to file
After completing Form D-4, detach the top portion and file it with
your employer. Keep the bottom portion for your records.
FORM HW-4
(REV. 2016)
STATE OF HAWAII — DEPARTMENT OF TAXATION
EMPLOYEE’S WITHHOLDING ALLOWANCE AND STATUS CERTIFICATE

INSTRUCTIONS
(NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)
MARITAL STATUS—If you are legally separated from your spouse (a) If you are divorced or legally separated.
under a decree of divorce or separate maintenance, check the Single
box. (b) If your spouse, for whom you have been claiming a withholding
allowance, commences claiming his or her own withholding
If you file as head of household on your tax return, you are treated as allowance on a separate certificate.
Single for withholding tax purposes. However, an additional withholding
allowance may be claimed for this filing status. (c) If a dependent for whom you claimed a withholding allowance no
longer qualifies as a dependent.
NUMBER OF WITHHOLDING ALLOWANCES—Do not claim more than
the correct number of withholding allowances. However, if by claiming You MUST file a new certificate on or before December 1 in case of the
the correct number of withholding allowances you still expect to owe death of your spouse or the death of a dependent, unless such event
more income tax for the year than will be withheld, you may increase the occurs in December.
amount withheld either by claiming fewer withholding allowances or by WITHHOLDING ALLOWANCE FOR AGE—You may claim an additional
entering into an agreement with your employer to withhold an additional withholding allowance for age if you are at least 65 years old and no
dollar amount. one can claim you as a dependent. If you are married and filing a joint
Note: Hawaii law does NOT allow “exempt” status for withholding purposes. return, you may also claim an additional withholding allowance if your
spouse is at least 65 years old, no one else can claim your spouse as
NONWAGE INCOME—If you have a large amount of nonwage income, a dependent, and your spouse is not already claiming such withholding
from sources such as interest or dividends, you should consider making allowance for himself / herself on a Form HW-4.
estimated tax payments using Form N-1 or you may find that you owe
additional tax at the end of the year. HEAD OF HOUSEHOLD—Generally, you may claim head of household
filing status on your tax return only if you are unmarried and pay more
TWO-EARNER/TWO JOBS—If you have a working spouse or more than 50% of the costs of keeping up a home for yourself and your
than 1 job, figure the total number of allowances you are entitled to claim qualifying child or any other person who is your dependent.
on all jobs using worksheets from only 1 Form HW-4. This total should
be divided among all jobs. Your withholding will usually be most accurate PENALTIES—Penalties are imposed for willfully supplying false or
when all allowances are claimed on the HW-4 filed for the highest paying fraudulent information or for willfully failing to supply information.
job and zero allowances are claimed for the others. CERTIFIED DISABLED PERSON—See the section, “What Is Not
FILING THE CERTIFICATE—You must file this form with your employer Subject to Withholding” in Booklet A, Employer’s Tax Guide.
or your employer must withhold tax from your wages as if you were NONRESIDENT MILITARY SPOUSE—Under federal law, the State is
single and claimed no withholding allowances. prohibited from subjecting the income received by a service member’s
FILING A NEW CERTIFICATE—You SHOULD file a new certificate if nonresident spouse for services performed (i.e., wages) in Hawaii to
you get married or are entitled to claim more withholding allowances. Hawaii’s income tax beginning tax year 2009 if certain conditions are
You MUST file a new certificate within 10 days if ANY of the following met. See Tax Information Release No. 2010-01 for further details.
occurs: FOR FURTHER INFORMATION—Contact your employer or the
Department of Taxation at 808-587-4242 (toll-free at 1-800-222-3229).
---------------------- Cut here and give the certificate to your employer. Keep the top portion and a copy of page 2 for your records.----------------------
FORM HW-4
(REV. 2016) STATE OF HAWAII — DEPARTMENT OF TAXATION
EMPLOYEE’S WITHHOLDING ALLOWANCE AND STATUS CERTIFICATE

Section A (to be completed by the employee)
1 Type or print your full name 2 Your Social Security Number
Home address (number and street or rural route) 3 Marital Status  Single  Married
 Married, but withhold at higher Single rate
City or town, State, and Postal/ZIP code  Certified Disabled Person (not subject to withholding)
Nonresident Military Spouse (not subject to withholding)
4 Total number of allowances you are claiming (from line I of the worksheet on page 2). (Note: Hawaii law
does NOT allow “EXEMPT” status for withholding purposes.) .......................................................................................... 4
5 Additional amount, if any, you want deducted each pay period................................................................................................ 5 $
I declare, under the penalties set forth in section 231-36, HRS, that I have correctly indicated my marital status and that the number of withholding
allowances claimed on this certificate does not exceed the number to which I am entitled.
(Date) , (Signed)
Section B (to be completed by the employer)
1 Employer’s name 2 Hawaii tax identification number
W __ __ __ __ __ __ __ __ - __ __
Employer’s address City or town, State, and Postal/ZIP code
EMPLOYER: Keep this certificate with your records. If you believe that an employee has claimed excess allowances for the employee’s situation (generally
more than 10) or misstated the employee’s marital status, you must send a copy of the Form HW-4 for that employee to the Hawaii Department of Taxation,
P. O. Box 3827, Honolulu, Hawaii 96812-3827.
FORM HW-4
FORM HW-4 Page 2
(REV. 2016)
HW-4 Worksheet to Figure Your Withholding Allowances
A. Enter “1” for yourself if no one else can claim you as a dependent .................................................................................. A.
B. Enter “1” if: 1. You are single and have only 1 job OR
2. You are married, have only 1 job, and your spouse does not work ...................................................... B.
C. Enter “1” for your spouse if: 1. No one else can claim your spouse as a dependent AND
2. Your spouse is not claiming a withholding allowance for himself / herself
on a Form HW-4 ...................................................................................................... C.
D. You may be able to claim additional withholding allowances for age. See Instructions on page 1.
Enter “1” if you or your spouse qualifies. Enter “2” if both you and your spouse qualify .................................................... D.
E. Enter the number of dependents that you will claim on your tax return. (State qualifications
are the same as the federal) .............................................................................................................................................. E.
F. Enter “1” if you will file as head of household on your tax return. See Instructions on page 1....................................... F.
G. Enter “1” if you estimate that you will have at least $250 of total tax credits ................................................................... G.
H. If you plan to itemize or claim adjustments to income, complete the worksheet below and enter the number of
withholding allowances here from line 8 ............................................................................................................................ H.
I. Total. Add lines A through H. Enter the total here and on line 4 of Form HW-4 on page 1. (Note: This amount
may be different from the number of exemptions you claim on your return) ..................................................................... I.
Deductions and Adjustments Worksheet

NOTE: Use this worksheet only if you plan to itemize deductions or claim adjustments to income.
1. Enter an estimate of your current year’s itemized deductions. These include: qualifying home mortgage interest,
charitable contributions, State and local taxes, medical expenses in excess of 10% of your adjusted gross income
for taxable years beginning after December 31, 2012, and miscellaneous deductions. (You may have to reduce your
itemized deductions if your income is over $166,800 ($83,400 if married filing separately)) ............................................. 1 $
{ }
$4,400* if married filing jointly or surviving spouse
2. Enter $3,212* if head of household ............................................................................ 2 $
$2,200* if single
$2,200* if married filing separately
3. Line 1 minus line 2. Enter the result, but not less than zero ............................................................................................. 3 $
4. Enter an estimate of your current year’s adjustments to income ....................................................................................... 4 $
5. Add lines 3 and 4 and enter the total ................................................................................................................................. 5 $
6. Enter an estimate of your current year’s nonwage income (such as dividends or interest income) .................................. 6 $
7. Line 5 minus line 6. Enter the result, but not less than zero ............................................................................................. 7 $
8. Divide the amount on line 7 by $1,144**. Drop any fraction. Enter the result here and on the HW-4 worksheet,
line H above ....................................................................................................................................................................... 8
* Nonresidents and part-year residents: On line 2, enter the amount appropriate to your filing status multiplied by the ratio of your Hawaii adjusted
gross income to total adjusted gross income from all sources.
** Nonresidents and part-year residents: Divide the amount on line 7 by $1,144 multiplied by the ratio of your Hawaii adjusted gross income to total
adjusted gross income from all sources.
F
O
R
ID-MS1 EMPLOYEE'S IDAHO MILITARY SPOUSE WITHHOLDING 2017
M
EFO00226
01-04-17
EXEMPTION CERTIFICATE
Print full name Social Security Number
Street address
City State Zip Code
I claim an exemption from Idaho withholding based on the following facts:

• I am the spouse of a service member on active duty stationed in Idaho on official orders, and
• I am domiciled (a permanent resident) in _____________ (state of domicile), and
• I have the same domicile as my servicemember spouse.
Note: All three conditions must be met to qualify for the exemption from Idaho withholding.
Under penalties of perjury, I declare that to the best of my knowledge and belief this form is true, correct, and
complete.
Employee signature Date Daytime phone
SIGN
HERE
Employee — do not write in Employer Section below.
Employer Section
Under penalties of perjury, I declare that to the best of my knowledge and belief this form is true, correct, and
complete.
Note: Federal law prohibits photocopying any military identification card except to obtain health care.
Employer signature Date

SIGN
HERE
Employer, please keep a copy of this document for your records, and send a copy, within 30 days from the
date the employee signs the form, to:
Idaho State Tax Commission

Tax Discovery Bureau
PO Box 36
Boise ID 83722-0036
This exemption is valid through December 31, 2017. A new Form ID-MS1 is required each year.
Illinois Department of Revenue
Form IL-W-4 Employee’s and other Payee’s Illinois Withholding
Allowance Certificate and Instructions
Note: These instructions are written for will be effective for the first payment of Important: For tax years beginning on
employees to address withholding from wages. compensation made to you after this form or after January 1, 2017, the personal
However, this form can also be completed and is filed. If you already have a Form IL-W-4 exemption allowance, and additional
submitted to a payor if an agreement was made on file with this employer, your employer allowances if you or your spouse are age 65
to voluntarily withhold Illinois Income tax from may allow any change you file on this form or older, or if you or your spouse are legally
other (non-wage) Illinois income. to become effective immediately, but is not blind, may not be claimed if the taxpayer’s
required by law to change your withholding adjusted gross income for the taxable
Who must complete Form IL-W-4? until the first payment of compensation is year exceeds $500,000 for returns with a
If you are an employee, you must complete made to you after the first day of the next federal filing status of married filing jointly,
this form so your employer can withhold calendar quarter (that is, January 1, April 1, or $250,000 for all other returns. Employees
the correct amount of Illinois Income Tax July 1, or October 1) that falls at least 30 who exceed these income amounts may
from your pay. The amount withheld from days after the date you file the change with complete a new Form IL-W-4 to update their
your pay depends, in part, on the number of your employer. exemption amounts and increase their Illinois
allowances you claim on this form. Example: If you have a baby and file a withholding.
Even if you claimed exemption from new Form IL-W-4 with your employer to
claim an additional allowance for the baby, How do I figure the correct
withholding on your federal Form W-4,
U.S. Employee’s Withholding Allowance your employer may immediately change number of allowances?
Certificate, because you do not expect the withholding for all future payments of Complete the worksheet on the back of
to owe any federal income tax, you may compensation. However, if you file the new this page to figure the correct number
be required to have Illinois Income Tax form on September 1, your employer does of allowances you are entitled to claim.
withheld from your pay (see Publication not have to change your withholding until the Give your completed Form IL-W-4 to your
130, Who is Required to Withhold Illinois first payment of compensation is made to employer. Keep the worksheet for your
Income Tax). If you are claiming exempt you after October 1. If you file the new form records.
status from Illinois withholding, you must on September 2, your employer does not
check the exempt status box on Form have to change your withholding until the first If you have more than one job or your
IL-W-4 and sign and date the certificate. Do payment of compensation made to you after spouse works, your withholding usually will
not complete Lines 1 through 3. December 31. be more accurate if you claim all of your
If you are a resident of Iowa, Kentucky, allowances on the Form IL-W-4 for the
How long is Form IL-W-4 valid? highest-paying job and claim zero on all of
Michigan, or Wisconsin, or a military spouse,
see Form W-5-NR, Employees Statement of Your Form IL-W-4 remains valid until a new your other IL-W-4 forms.
Nonresidence in Illinois, to determine if you form you have submitted takes effect or until
are exempt. your employer is required by the Department How do I avoid underpaying my
to disregard it. Your employer is required to
If you do not file a completed Form
disregard your Form IL-W-4 if
tax and owing a penalty?
IL-W-4 with your employer, if you fail to You can avoid underpayment by reducing the
sign the form or to include all necessary • you claim total exemption from Illinois
number of allowances or requesting that your
information, or if you alter the form, your Income Tax withholding, but you have
employer withhold an additional amount from
employer must withhold Illinois Income Tax not filed a federal Form W-4 claiming
your pay. Even if your withholding covers
on the entire amount of your compensation, total exemption, or
the tax you owe on your wages, if you have
without allowing any exemptions. • the Internal Revenue Service (IRS) has non-wage income that is taxable, such as
instructed your employer to disregard interest on a bank account or dividends on
When must I submit this form? your federal Form W-4. an investment, you may have additional tax
You should complete this form and give it liability. If you owe more than $500 tax at the
to your employer on or before the date you What is an “exemption”? end of the year, you may owe a late-payment
start work. You must submit Form IL-W-4 An “exemption” is a dollar amount on which penalty or will be required to make estimated
when Illinois Income Tax is required to be you do not have to pay Illinois Income Tax tax payments. For additional information
withheld from compensation that you receive that you may claim on your Illinois Income on penalties see Publication 103, Uniform
as an employee. You may file a new Form tax return. Penalties and Interest. Visit our website at
IL-W-4 any time your withholding allowances What is an “allowance”? tax.illinois.gov to obtain a copy.
increase. If the number of your claimed The dollar amount that is exempt from
allowances decreases, you must file a new Illinois Income Tax is based on the number
Where do I get help?
Form IL-W-4 within 10 days. However, the of allowances you claim on this form. As • Visit our website at tax.illinois.gov
death of a spouse or a dependent does not an employee, you receive one allowance • Call our Taxpayer Assistance Division
affect your withholding allowances until the unless you are claimed as a dependent at 1 800 732-8866 or 217 782-3336
next tax year. on another person’s tax return (e.g., your • Call our TDD (telecommunications
parents claim you as a dependent on their device for the deaf) at 1 800 544-5304
When does my Form IL-W-4 tax return). If you are married, you may claim • Write to
take effect? additional allowances for your spouse and
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19044
If you do not already have a Form IL-W- any dependents that you are entitled to claim
SPRINGFIELD IL 62794-9044
4 on file with your employer, this form for federal income tax purposes. You also will
receive additional allowances if you or your
spouse are age 65 or older, or if you or your
spouse are legally blind.
IL-W-4 (R-07/17)
Illinois Withholding Allowance Worksheet
General Information • you wrote an amount on Line 4 of the Deductions and
Adjustments Worksheet for federal Form W-4.
Complete this worksheet to figure your total withholding allowances.
Do not complete this worksheet if your adjusted gross income for the If you have more than one job or your spouse works, your withholding
taxable year will exceed $500,000 for returns with a federal filing status usually will be more accurate if you claim all of your allowances on the
of married filing jointly, or $250,000 for all other returns, and enter zero Form IL-W-4 for the highest-paying job and claim zero on all of your
“0” on Lines 1 and 2 of your Form IL-W-4. You may enter an amount other IL-W-4 forms.
on Line 3 for additional withholding. You may reduce the number of allowances or request that your
Complete Step 1. employer withhold an additional amount from your pay, which may help
avoid having too little tax withheld.
Complete Step 2 if
• you (or your spouse) are age 65 or older or legally blind, or
Step 1: Figure your basic personal allowances (including allowances for dependents)
Check all that apply:
No one else can claim me as a dependent.
I can claim my spouse as a dependent.
1 Enter the total number of boxes you checked. 1 _______________
2 Enter the number of dependents (other than you or your spouse) you will claim on your tax return. 2 _______________
3 Add Lines 1 and 2. Enter the result. This is the total number of basic personal allowances to which you are
entitled. You are not required to claim these allowances. The number of basic personal allowances that you
choose to claim will determine how much money is withheld from your pay. See Line 4 for more information. 3 _______________
4 Enter the total number of basic personal allowances you choose to claim on this line and Line 1 of
Form IL-W-4 below. This number may not exceed the amount on Line 3 above, however you can claim as
few as zero. Entering lower numbers here will result in more money being withheld(deducted) from your pay. 4 _______________
Step 2: Figure your additional allowances

Check all that apply:
I am 65 or older. I am legally blind.
My spouse is 65 or older. My spouse is legally blind.
5 Enter the total number of boxes you checked. 5 _______________
6 Enter any amount that you reported on Line 4 of the Deductions and Adjustments Worksheet
for federal Form W-4 plus any additional Illinois subtractions or deductions. 6 _______________
7 Divide Line 6 by 1,000. Round to the nearest whole number. Enter the result on Line 7. 7 _______________
8 Add Lines 5 and 7. Enter the result. This is the total number of additional allowances to which
you are entitled. You are not required to claim these allowances. The number of additional allowances
that you choose to claim will determine how much money is withheld from your pay. 8 _______________
9 Enter the total number of additional allowances you elect to claim on Line 2 of Form IL-W-4, below. This
number may not exceed the amount on Line 8 above, however you can claim as few as zero. Entering lower
numbers here will result in more money being withheld(deducted) from your pay. 9 _______________
IMPORTANT: If you want to have additional amounts withheld from your pay, you may enter a dollar amount on Line 3 of Form IL-W-4
below. This amount will be deducted from your pay in addition to the amounts that are withheld as a result of the allowances you have
claimed.
Cut here and give the certificate to your employer. Keep the top portion for your records.
Illinois Department of Revenue

IL-W-4 Employee’s Illinois Withholding Allowance Certificate
____ ____ ____ - ____ ____ - ____ ____ ____ ____
1 Enter the total number of basic allowances that you
Social Security number are claiming (Step 1, Line 4, of the worksheet). 1 ____________
________________________________________________________________________
2 Enter the total number of additional allowances that
Name you are claiming (Step 2, Line 9, of the worksheet). 2 ____________
3 Enter the additional amount you want withheld
________________________________________________________________________
Street address (deducted) from each pay. 3 ____________
________________________________________________________________________ I certify that I am entitled to the number of withholding allowances claimed on
City State ZIP this certificate.
Check the box if you are exempt from federal and Illinois ______________________________________________________________________
Income Tax withholding and sign and date the certificate. Your signature Date
Employer: Keep this certificate with your records. If you have referred the employee’s federal
certificate to the IRS and the IRS has notified you to disregard it, you may also be required to
This form is authorized under the Illinois Income Tax Act. Disclosure disregard this certificate. Even if you are not required to refer the employee’s federal certificate to
of this information is required. Failure to provide information may the IRS, you still may be required to refer this certificate to the Illinois Department of Revenue for
IL-W-4 (R-07/17) result in this form not being processed and may result in a penalty. inspection. See Illinois Income Tax Regulations 86 Ill. Adm. Code 100.7110.
State of Indiana
Form WH-4
State Form 48845 (PSOR\HH¶V:LWKKROGLQJ([HPSWLRQDQG&RXQW\6WDWXV&HUWL¿FDWH
(R3 / 5-15) 7KLVIRUPLVIRUWKHHPSOR\HU¶VUHFRUGV'RQRWVHQGWKLVIRUPWRWKH'HSDUWPHQWRI5HYHQXH
7KHFRPSOHWHGIRUPVKRXOGEHUHWXUQHGWR\RXUHPSOR\HU
Full Name _______________________________________________________ Social Security Number or ITIN __________________________
Home Address ________________________________ City _______________________ State ______ Zip Code ______________________
Indiana County of Residence as of January 1: ________________________________________ (See instructions)
Indiana County of Principal Employment as of January 1: _______________________________ (See instructions)
___________________________________________________________________________
How to Claim Your Withholding Exemptions
1. You are entitled to one exemption. If you wish to claim the exemption, enter “1” .............................................................................. ___________
Nonresident aliens must skip lines 2 through 6. See instructions
2. If you are married and your spouse does not claim his/her exemption, you may claim it, enter “1” ................................................... ___________
3. You are allowed one (1) exemption for each dependent. Enter number claimed ............................................................................... ___________
4. Additional exemptions are allowed if: (a) you and/or your spouse are over the age of 65 and/or
(b) if you and/or your spouse are legally blind.
Check box(es) for additional exemptions: You are 65 or older Ƒ
or blind Ƒ
Spouse is 65 or older Ƒ
or blind Ƒ
Enter the total number of boxes checked ........................................................................................................................................... ___________
5. Add lines 1, 2, 3, and 4. Enter the total here ..................................................................................................................................... Ź
6. You are entitled to claim an additional exemption for each qualifying dependent (see instructions) .................................................. Ź
7. Enter the amount of additional state withholding (if any) you want withheld each pay period ........................................................... $ __________
8. Enter the amount of additional county withholding (if any) you want withheld each pay period ......................................................... $ __________
I hereby declare that to the best of my knowledge the above statements are true.
Signature: ______________________________________________________________________ Date: __________________________

,QVWUXFWLRQVIRU&RPSOHWLQJ)RUP:+
This form should be completed by all resident and nonresident employees having income subject to Indiana state and/or county income tax.
Print or type your full name, Social Security number or ITIN and home address. Enter your Indiana county of residence and county of principal employment as of January
1 of the current year. If you neither lived nor worked in Indiana on January 1 of the current year, enter ‘not applicable’ on the line(s). If you move to (or work in) another
county after January 1, your county status will not change until the next calendar tax year.
1RQUHVLGHQWDOLHQOLPLWDWLRQ A nonresident alien is allowed to claim only one exemption for withholding tax purposes. If you are a nonresident alien, enter “1” on line
1, then skip to line 7. You are considered to be a nonresident alien if you are not a citizen of the United States and do not meet the green card test and the substantial
presence test (get Publication 519 from www.irs.gov for information about these tests).
All other employees should complete lines 1 through 7.

Lines 1 & 2 - You are allowed to claim one exemption for yourself and one for your spouse (if he/she does not claim the exemption for him/herself). If a parent or legal
guardian claims you on their federal tax return, you may still claim an exemption for yourself for Indiana purposes. You cannot claim more than the correct number of
exemptions; however, you are permitted to claim a lesser number of exemptions if you wish additional withholding to be deducted.
Line 3 - Dependent Exemptions: You are allowed one exemption for each of your dependents based on state and federal guidelines. To qualify as your dependent, a person
must receive more than one-half of his/her support from you for the tax year and must have less than $1,000 gross income during the tax year (unless the person is your
FKLOGDQGLVXQGHUDJHRUXQGHUDJHDQGDIXOOWLPHVWXGHQWDWOHDVWGXULQJPRQWKVRIWKHWD[\HDUDWDTXDOL¿HGHGXFDWLRQDOLQVWLWXWLRQ
Line 4 - Additional Exemptions. You are also allowed one exemption each for you and/or your spouse if either is 65 or older and/or blind.
Line 5 - Add the total of exemptions claimed on lines 1, 2, 3, and 4. Enter the total in the box provided.
Line 6 - Additional Dependent Exemptions. An additional exemption is allowed for certain dependent children that are included on line 3. The dependent child must be a
son, stepson, daughter, stepdaughter and/or foster child.
Lines 7 & 8 - If you would like an additional amount to be withheld from your wages each pay period, enter the amount on the line provided. NOTE: An entry on this line
does not obligate your employer to withhold the amount. You are still liable for any additional taxes due at the end of the tax year. If the employer does withhold the ad-
ditional amount, it should be submitted along with the regular state and county tax withholding.
<RXPD\¿OHDQHZ)RUP:+DWDQ\WLPHLIWKHQXPEHURIH[HPSWLRQVLQFUHDVHV<RXPXVW¿OHDQHZ)RUP:+ZLWKLQGD\VLIWKHQXPEHURIH[HPSWLRQVSUHYLously
claimed by you GHFUHDVHV for any of the following reasons:
(a) you divorce (or are legally separated from) your spouse for whom you have been claiming an exemption or your spouse claims him/herself on a separate Form WH-4;
(b) someone else takes over the support of a dependent you claim or you no longer provide more than one-half of the person’s support for the tax year; or
(c) the person who you claim as an exemption will receive more than $1,000 of income during the tax year.
Penalties are imposed for willingly supplying false information or information which would reduce the withholding exemption.
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Centralized Employee Registry Reporting Form Submit this information online at
To be completed by the employer within 15 days of hire. Please print or type. www.iowachildsupport.gov
or fax to 1-800-759-5881 or mail to Centralized
Employee Registry, PO Box 10322, Des Moines IA
EMPLOYER INFORMATION 50306-0322.
FEIN Required - - Employer Phone Number ( )
FEIN plus last 3-digit suffix used when filing Iowa withholding tax.
Name
Address
City State ZIP -
Questions: For A through D below, please see instructions on back for definitions and clarification.
A. Is dependent health care coverage available? ................................................................................Yes ‫ ܆‬No ‫܆‬
B. Approximate date this employee qualifies for coverage (MMDDYY) .............................................. - -
C. Employee start date (MMDDYY) ..................................................................................................... - -
D. Address where income withholding and garnishment orders should be sent, if different from address above.
Address
City State ZIP -
EMPLOYEE INFORMATION
Employee Date of Birth - - Employee Social Security Number - -
Last Name First name Middle Initial
Address
City State ZIP -
DETACH HERE
2017 IA W-4
Employee Withholding Allowance Certificate
https://tax.iowa.gov
To be completed by the employee
Marital Status: Single (or married but legally separated) ‫܆‬ Married ‫܆‬
Print your full name Social Security Number
Home Address City State ZIP

EXEMPTION FROM WITHHOLDING
If you do not expect to owe any Iowa income tax and have a right to a full refund of ALL income tax withheld, enter “EXEMPT” here
and the year effective here . Nonresidents may not claim this exemption.
Check this box if you are claiming an exemption from Iowa tax based on the Military Spouses Residency Relief Act of 2009 ........................... ‫܆‬
If claiming the military spouse exemption, enter your state of domicile here ........................................................
IF YOU ARE NOT EXEMPT, COMPLETE THE FOLLOWING:
1. Personal allowances ............................................................................................................................................. 1.
2. Allowances for dependents ................................................................................................................................... 2.
3. Allowances for itemized deductions ...................................................................................................................... 3.
4. Allowances for adjustments to income .................................................................................................................. 4.
5. Allowances for child and dependent care credit .................................................................................................... 5.
6. Total allowances. Add lines 1 through 5 ........................................................................................................... 6.
7. Additional amount, if any, you want deducted each pay period ............................................................................ 7.
Employee: I certify that I am entitled to the number of withholding Employers: Detach this part and keep in your records. However, if the
allowances claimed on this certificate, or if claiming an exemption from employee is claiming more than 22 withholding allowances or an exemption
withholding, that I am entitled to claim the exempt status. from withholding when wages are expected to exceed $200 per week,
complete the section below and send it to the Iowa Department of Revenue.
Employee Signature See Employer Withholding Requirements on the back of this form.
Date Employer Name
Employer Address
FEIN
44-019a (07/24/15)
TOP PORTION OF FORM – CENTRALIZED EMPLOYEE REGISTRY REPORTING FORM – EMPLOYER REPORTING REQUIREMENTS
An employer doing business in Iowa who hires or rehires an employee must complete this section. Submit online at www.iowachildsupport.gov. You may also
mail this portion of the page to Centralized Employee Registry, PO Box 10322, Des Moines IA 50306-0322; or fax it to 800-759-5881. Please include your FEIN. If
you have questions about employer reporting requirements, call the Employers Partnering in Child Support (EPICS) Unit at 877-274-2580.
Questions A through D
A. Is a family health insurance plan offered through employment? This question does not C. Indicate the first day for which the employee is owed
relate to insurability of employee’s dependents. compensation. (Required by 42 U.S. Code § 653a)
B. Example: Is dependent insurance coverage offered upon hire or after six months of D. This information is needed for income withholding and
employment? This question does not relate to insurability of employee’s dependents. garnishment purposes.
BOTTOM PORTION OF FORM – IA W-4 INSTRUCTIONS – EMPLOYEE WITHHOLDING ALLOWANCE CERTIFICATE
Exemption from Withholding
You should claim exemption from withholding if you are an Iowa resident and both of the following situations apply: (1) for 2015 you had a right to a refund of all
Iowa income tax withheld because you had no tax liability and, (2) for 2016 you expect a refund of all Iowa income tax withheld because you expect to have no tax
liability. Nonresidents may not claim this exemption.
You must complete a new W-4 within 10 days from the day you anticipate you will incur an Iowa income tax liability for the calendar year (or your fiscal year). If you
anticipate you will incur an Iowa income tax liability for the following year, then you must complete a new W-4 on or before December 31 of the current year. If you
want to claim an exemption from withholding next year, you must file a new W-4 with your employer on or before February 15.
Taxpayers 64 years of age or younger: (1) You are exempt if your filing status is single, your net income is less than $5,000, and are claimed as a dependent on
another person’s Iowa return; (2) your filing status is single, your net income is less than $9,000, and you are not claimed as a dependent on another person’s
Iowa return; (3) your filing status is other than single and your combined net income is $13,500 or less. See your payroll officer to determine how much you expect
to earn in a calendar year.
Military personnel in active duty status, as defined in Title 10 of the U.S. Code, are exempt from withholding. Under the Military Spouses Residency Relief Act of
2009, you may be exempt from Iowa income tax on your wages if: (1) your spouse is a member of the armed forces present in Iowa in compliance with military
orders; (2) you are present in Iowa solely to be with your spouse; and (3) you maintain your domicile in another state. If you claim this exemption, check the
appropriate box, enter the state other than Iowa you are claiming as your state of domicile, and attach a copy of your spousal military identification card to the IA
W-4 provided to your employer.
Taxpayers 65 years of age or older: (1) You are exempt if you are single and your net income is $24,000 or less; (2) filing status is other than single and your
combined net income is $32,000 or less. Only one spouse must be 65 or older to qualify for the exemption. Note: Pension exclusion and any reportable Social
Security amount must be added to net income for purposes of determining the low-income exemption.
Filing Requirements/Number of Allowances
Each employee must file this Iowa W-4 with his/her employer. Do not claim more allowances than necessary or you will not have enough tax withheld.
1. Personal Allowances: You can claim the following personal allowances:
(a) 1 allowance for yourself or 2 allowances if you are unmarried and eligible to claim head of household status. Add 1 additional allowance if you are 65 or older,
and/or 1 additional allowance if you are blind.
(b) If you are married and your spouse either does not work or is not claiming his/her allowances on a separate W-4, you may claim the following allowances for
them: 1 for your spouse, 1 additional allowance if your spouse is 65 or older, and/or 1 additional allowance if your spouse is blind.
(c) If you are single and hold more than one job, you may not claim the same allowances with more than one employer at the same time. If you are married and
both you and your spouse are employed, you may not both claim the same allowances with both of your employers at the same time.
(d) To have the highest amount of tax withheld, claim "0" allowances on line 1.
2. Allowances for Dependents: You may claim 1 allowance for each dependent you claim on your Iowa income tax return.
3. Allowances for Itemized Deductions:
(a) Enter total amount of estimated itemized deductions .............................................................................................. (a) $
(b) Enter amount of your standard deduction using the following information ............................................................... (b) $
If single, married filing separately on a combined return, or married filing separate returns, enter $1,950.
If married filing a joint return, unmarried head of household, or qualifying widow(er), enter $4,810.
(c) Subtract line (b) from line (a) and enter the difference or zero, whichever is greater ............................................... (c) $
(d) Additional allowance: Divide the amount on line (c) by $600, round to the nearest whole number and enter on line 3 of the IA W-4 on other side.
4. Allowances for Adjustments to Income: Estimate allowable adjustments to income for payments to an IRA, Keogh, or SEP; penalty on early withdrawal of
savings; alimony paid; moving expense deduction from federal form 3903; and student loan interest, which are reflected on the Iowa 1040 form. Divide this amount
by $600, round to the nearest whole number, and enter on line 4 of the IA W-4.
5. Allowances for Child and Dependent Care Credit: Persons having child/dependent care expenses qualifying for the federal and Iowa Child and Dependent
Care Credit may claim additional Iowa withholding allowances based on their net incomes. If you have qualifying child and dependent care expenses and wish to
reduce your Iowa withholding on the basis of this credit, you may claim additional withholding allowances for Iowa based on the information below. Married
persons, regardless of their expected Iowa filing status, must calculate their withholding allowances based on their combined net incomes. Note that taxpayers with
net income of $45,000 or more cannot claim withholding allowances for the Child and Dependent Care Credit.
Withholding Allowances Allowed
Iowa Net Income: $0 - $20,000 Allowances: 5; Iowa Net Income: $20,000 - $30,000 Allowances: 4; Iowa Net Income: $30,000 - $44,999 Allowances: 3
Enter the number of allowances on line 5 of the IA W-4 on the reverse side. If you are married and both you and your spouse are employed, the total allowances
for child and dependent care that you and your spouse may claim cannot exceed the total allowances shown above.
6. Total: Enter total of lines 1 through 5.
7. Additional Amount of Withholding Deducted: You may need to have additional tax withheld if you have two or more jobs are married and you both work, or
have income other than wages. Income other than wages would include: interest and dividends, capital gains, rent, alimony received, gambling winnings, etc. If
you are not having enough tax withheld, you may request your employer to withhold more by filling in an additional amount on line 7. Estimate the amount you will
be under-withheld, and divide that amount by the number of pay periods per year. If you reside in a school district that imposes school district surtax, consider
reducing the amount of allowances shown on lines 1-5, or have additional tax withheld on line 7.
Changes in Allowances: You may file a new W-4 at any time if the number of your allowances increases. You must file a new W-4 within 10 days if the number of
allowances previously claimed by you decreases.
Penalties: Penalties apply for willfully supplying false information or for willful failure to supply information, which would reduce the withholding allowances. If you
file as exempt from withholding and you incur an income tax liability, you may be subject to a penalty for underpayment of estimated tax.
Employer Withholding Requirements: The employer must maintain records of the W-4s. If the employee is claiming more than 22 withholding allowances or is
claiming exemption from withholding when wages are expected to exceed $200 per week, the employer must send a copy of the W-4 under separate cover within
90 days to the Compliance Services, Iowa Department of Revenue, PO Box 10456, Des Moines, Iowa 50306-0456.
Questions about Iowa taxes: Call Taxpayer Services at 515-281-3114 or 800-367-3388 or e-mail idr@iowa.gov.
44-019b (07/24/16)
K-4 KANSAS
(Rev. 8-15)
EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATE
Use the following instructions to accurately of all STATE income tax withheld because employer. If your employer does not receive
complete your K-4 form, then detach the you had no tax liability; and 2) this year you a K-4 form from you, they must withhold
lower portion and give it to your will receive a full refund of all STATE income Kansas income tax from your wages without
employer. For assistance, call WKH tax withheld because you will have no tax exemption at the “Single” allowance rate.
Kansas Department of Revenue at liability. Head of household: Generally, you may
785-368-8222. Basic Instructions: If you are not exempt, claim head of household filing status on
Purpose of the K-4 form: A completed complete the Personal Allowance your tax return only if you are unmarried
withholding allowance certificate will let Worksheet that follows. The total on line F and pay more than 50% of the cost of
your employer know how much Kansas should not exceed the total exemptions you keeping up a home for yourself and for
income tax should be withheld from your claim under “Exemptions and Dependents” your dependent(s).
pay on income you earn from on your Kansas income tax return. Nonwage income: If you have a large
Kansas sources. Because your tax NOTE: Your status of “Single” or “Joint” may amount of nonwage Kansas source
situation may change, you may want to differ from your status claimed on your income, such as interest or dividends,
refigure your withholding each year. federal Form W-4). consider making estimated tax payments
Exemption from Kansas withholding: To Using the information from your Personal on Form K-40ES. Without these payments,
qualify for exempt status you must verify Allowance Worksheet, complete the K-4 you may owe additional Kansas tax when
with the Kansas Department or Revenue form below, sign it and provide it to your you file your state income tax return.
that: 1) last year you had the right to a
refund
Personal Allowance Worksheet (Keep for your records)
A Allowance Rate: If you are a single filer mark “Single” A Single

If you are married and your spouse has income mark “Single” Joint
If you are married and your spouse does not work mark “Joint”
B Enter “0” or “1” if you are married or single and no one else can claim you as a dependent (entering “0” may
help you avoid having too little tax withheld) ............................................................................................................... B _________
C Enter “0” or “1” if you are married and only have one job, and your spouse does not work (entering “0” may help
you avoid having too little tax withheld) ....................................................................................................................... C _________
D Enter “2” if you will file head of household on your tax return (see conditions under Head of household above) ..... D _________
E Enter the number of dependents you will claim on your tax return. Do not claim yourself or your spouse or
dependents that your spouse has already claimed on their form K-4. ..................................................................... E _________
F Add lines B through E and enter the total here .......................................................................................................... F _________
b Cut here and give the lower portion to your employer. Keep the top portion for your records.
Kansas Employee’s Withholding Allowance Certificate

K-4
(Rev. 9-12)
Whether you are entitled to claim a certain number of allowances or exemptions from withholding is subject to review by the
Kansas Department of Revenue. Your employer may be required to send a copy of this form to the Kansas Department of Revenue.
1 Print your first name and middle initial Last Name 2 Social Security Number
Mailing Address 3 Allowance Rate

Mark the allowance rate selected in line A above.
City or Town, State, and ZIP Code
Single Joint
4 Total number of allowances you are claiming (from line F above) ........................................................... 4
5 Enter any additional amount you want withheld from each paycheck (this is optional) ............................... 5 $
6 I claim exemption from withholding. You must meet the conditions explained in the “Exemption from
withholding” instructions above. If you meet those conditions, write “Exempt” on this line. .................... 6
Note: The Kansas Department of Revenue will receive your federal W-2 forms for all years claimed Exempt.
Under penalties of perjury, I declare that I have examined this certificate and to the best of my knowledge and belief it is true, correct, and complete.
SIGN
HERE ` DATE
7 Employer’s name and address 8 EIN (Employer Identification Number)
Revenue Form K-4 KENTUCKY DEPARTMENT OF REVENUE
42A804 (11-13) EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATE Payroll No. __________________________
Print Full Name_________________________________________________________________________ Social Security No.____________________________
Print Home Address_____________________________________________________________________________________________________________________
HOW TO CLAIM YOUR WITHHOLDING EXEMPTIONS

EMPLOYEE: 1. If SINGLE, and you claim an exemption, enter “1,” if you do not, enter “0”............................................................... _________
2. If MARRIED, one exemption each for you and spouse if not claimed on another certificate.
}
Failure to file this form with
(a) If you claim both of these exemptions, enter “2”
your employer will result in (b) If you claim one of these exemptions, enter “1” . ............................................................................................... _________
withholding tax deductions (c) If you claim neither of these exemptions, enter “0”
from your wages at the 3. Exemptions for age and blindness (applicable only to you and your spouse but not to dependents):
maximum rate. (a) If you or your spouse will be 65 years of age or older at the end of the year, and you claim this exemption,
enter “4”; if both will be 65 or older, and you claim both of these exemptions, enter “8”.................................. _________
(b) If you or your spouse are blind, and you claim this exemption, enter “4”; if both are blind, and you claim
both of these exemptions, enter “8”.......................................................................................................................... _________
EMPLOYER: 4. If you claim exemptions for one or more dependents, enter the number of such exemptions................................. _________
5. National Guard exemption (see instruction 1)................................................................................................................ _________
Keep this certificate with 6. Exemptions for Excess Itemized Deductions (Form K-4A)............................................................................................. _________
your records.
7. Add the number of exemptions which you have claimed above and enter the total..................................................
8. Additional withholding per pay period under agreement with employer. See instruction 1...........................$ _____________
I certify that the number of withholding exemptions claimed on this certificate does not exceed the number to which I am entitled.
Date _________________________________ Signed___________________________________________________________________________________

INSTRUCTIONS
1. NUMBER OF EXEMPTIONS—Do not claim more than the correct 3. DEPENDENTS—To qualify as your dependent (line 4 on reverse), a person
number of exemptions. However, if you have unusually large amounts (a) must receive more than one-half of his or her support from you for the year,
of itemized deductions, you may claim additional exemptions to avoid and (b) must not be claimed as an exemption by such person’s spouse, and (c)
excess withholding. You may also claim an additional exemption if you must be a citizen of the United States, or a resident of the United States, Canada,
will be a member of the Kentucky National Guard at the end of the year. or Mexico, or (d) must have lived with you for the entire year as a member of
If you expect to owe more income tax for the year than will be withheld, your household or be related to you as follows:
you may increase the withholding by claiming a smaller number of • your child, stepchild, legally adopted child, foster child (if he lived in your
exemptions or you may enter into an agreement with your employer to home as a member of the family for the entire year), grandchild, son-in-law,
have additional amounts withheld. If you claim more than 10 exemptions or daughter-in-law;
this information is sent to the Department of Revenue. • your father, mother, or ancestor of either, stepfather, stepmother, father-in-
2. CHANGES IN EXEMPTIONS—You may file a new certificate at law, or mother-in-law;
any time if the number of your exemptions INCREASES. • your brother, sister, stepbrother, stepsister, brother-in-law, or sister-in-law;
You must file a new certificate within 10 days if the number of • your uncle, aunt, nephew, or niece (but only if related by blood).
exemptions previously claimed by you DECREASES for any of the 4. PENALTIES—Penalties are imposed for willfully supplying false information
following reasons. or willful failure to supply information which would reduce the withholding
(a) You are divorced or legally separated from your spouse for exemption.
whom you have been claiming an exemption or your spouse claims his
or her own exemption on a separate certificate.
(b) The support of a dependent for whom you claimed exemption
is taken over by someone else, so that you no longer expect to furnish
more than half the support for the year.
(c) Your itemized deductions substantially decrease and a Form
K-4A has previously been filed.
OTHER DECREASES in exemption, such as the death of a spouse
or a dependent, do not affect your withholding until the next year, but
require the filing of a new certificate by December 1 of the year in which
they occur. www.revenue.ky.gov
Revenue Form K–4M NONRESIDENT MILITARY SPOUSE
42A804–M (11–10)
Withholding Tax Exemption Certificate
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
Part I—To be completed by the employee

____________________________________________________ ____________________________________________________
____________________________________________________ ____________________________________________________
Military Servicemember’s Name Military Servicemember’s Social Security Number
Address where both currently reside
Street __________________________________________________________________________________________________________
City ______________________________________________ State ______________ Zip Code ____________________________
Form K– 4M is to be used only for employees claiming exemption from Kentucky’s income tax withholding requirements
because they meet the conditions set forth under the Servicemembers Civil Relief Act, as amended by the Military
Spouses Residency Relief Act (P. L. 111–97).
In order to qualify the employee must complete this form in full, certify that the employee is not subject to Kentucky
withholding tax because the employee meets the conditions set forth below, and provide a copy of the employee’s
military spouse picture ID issued to the employee by the Department of Defense.
1. My spouse is a military servicemember .......................................................................................... (check one) YES NO

2. I am NOT a military servicemember ................................................................................................ (check one) YES NO
3. My military servicemember spouse has a current military order assigning him or her
to a military location in Kentucky ..................................................................................................... (check one) YES NO
4. I and my military servicemember spouse live at the same address ............................................. (check one) YES NO
5. My domicile is a state other than Kentucky .................................................................................... (check one) YES NO
If yes, enter the 2-letter state code of your state ________
6. My military servicemember spouse’s domicile is the same as mine ............................................ (check one) YES NO
7. I am present in Kentucky solely to be with my military servicemember spouse ......................... (check one) YES NO
If you checked “YES” to all the statements above, your earned income is exempt from Kentucky withholding tax.
Start Military Spouse Exemption. If you answered “YES” to ALL of the above statements, check the box and note the start date
here _________________________________
Terminate Military Spouse Exemption. If the answer to any of the statements above changes to “NO” Kentucky tax must be
withheld. Check the box and enter the termination date here _________________________________
Under penalties of perjury, I certify that I am not subject to Kentucky withholding tax because I meet the conditions set
forth under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act (P.L. 111–97).
I understand that my state of residency may tax the income I earn in Kentucky.
Employee’s Signature ___________________________________________________________ Date ____________________________________
Part II—To be completed by the employer

Note: An employer shall be held harmless from liability for withholding based on the employee’s representations on this form.
Employer Name Employer identification number (EIN)
Address City State Zip Code
h See “Employer Requirements” for the proper handling of this form.

INSTRUCTIONS
EMPLOYEE REQUIREMENTS
Under the Military Spouses Residency Relief Act, Public Law 111–97, the spouse of an armed forces member is
exempt from Kentucky income tax when:
a. The employee’s spouse is a military servicemember;

b. The employee is NOT a military servicemember;
c. The military servicemember spouse has a current military order assigning him or her to a military location in
Kentucky;
d. The employee and military servicemember reside at the same address;
e. The employee’s domicile is a state other than Kentucky;
f. The employee’s and military servicemember’s domicile is the same; and
g. The employee is present in Kentucky solely to be with the military servicemember spouse.
If all of the above conditions are met, the employee is exempt from Kentucky withholding tax.
The Nonresident Military Spouse Exemption, Form K–4M, must be completed by the employee and the employee
must present the employee’s military spouse picture ID to the employer for verification and photocopying.
When the withholding exemption takes effect
Form K–4M takes effect on the later of (1) the date you give it to your employer or (2) the first payroll period your
employer is able to put the exemption into effect. The exemption does not apply to wages paid prior to the date
Form K–4M takes effect.
Termination of the Military Spouse Exemption
The withholding tax exemption will no longer be valid if the answer to any of the statements changes to “NO”. If
the exemption terminates, the employee must complete a Form K-4.
In general, the exemption termination date will be the earlier of:
• The day the military servicemember is no longer in the military;

• The day the employee enlists in the military;
• The day the employee and the military servicemember no longer live at the same address; or
• The day the military servicemember’s permanent duty station changes to a location outside of Kentucky.
EMPLOYER REQUIREMENTS
The employer is required to have a copy of this form and a copy of the military spouse picture ID on file for each
employee who is claiming to be a nonresident of Kentucky because he/she is the spouse of a military servicemember
and is in Kentucky due to the military orders of the spouse.
The employer is also required to submit this completed form and a copy of the military spouse picture ID, within 30
days of receipt, to the Kentucky Department of Revenue, P.O. Box 181, Station 57, Frankfort, Kentucky 40602–0181
or by fax to the Withholding Tax Section at (502) 564–3685.
3
Employee Withholding Exemption Certificate (L-4)
Louisiana Department of Revenue
Purpose: Complete form L-4 so that your employer can withhold the correct amount of state income tax from your salary.
Instructions: Employees who are subject to state withholding should complete the personal allowances worksheet indicating the number of withholding
personal exemptions in Block A and the number of dependency credits in Block B.
r &NQMPZFFTNVTUàMFBOFXXJUIIPMEJOHFYFNQUJPODFSUJàDBUFXJUIJOEBZTJGUIFOVNCFSPGUIFJSFYFNQUJPOTEFDSFBTFT FYDFQUJGUIFDIBOHFJTUIFSFTVMU
of the death of a spouse or a dependent.
r &NQMPZFFTNBZàMFBOFXDFSUJàDBUFBOZUJNFUIFOVNCFSPGUIFJSFYFNQUJPOTJODSFBTFT
r -JOFTIPVMECFVTFEUPJODSFBTFPSEFDSFBTFUIFUBYXJUIIFMEGPSFBDIQBZQFSJPE%FDSFBTFTTIPVMECFJOEJDBUFEBTBOFHBUJWFBNPVOU
Penalties will be imposed for willfully supplying false information or willful failure to supply information that would reduce the withholding exemption.
5IJTGPSNNVTUCFàMFEXJUIZPVSFNQMPZFS*GBOFNQMPZFFGBJMTUPDPNQMFUFUIJTXJUIIPMEJOHFYFNQUJPODFSUJàDBUF UIFFNQMPZFSNVTUXJUIIPME-PVJTJBOB
income tax from the employee’s wages without exemption.
Note to Employer:,FFQUIJTDFSUJàDBUFXJUIZPVSSFDPSET*GZPVCFMJFWFUIBUBOFNQMPZFFIBTJNQSPQFSMZDMBJNFEUPPNBOZFYFNQUJPOTPSEFQFOEFODZDSFEJUT QMFBTF

forward a copy of the employee’s signed L-4 form with an explanation as to why you believe that the employee improperly completed this form and any other supporting docu-
NFOUBUJPO5IFJOGPSNBUJPOTIPVMECFTFOUUPUIF-PVJTJBOB%FQBSUNFOUPG3FWFOVF $SJNJOBM*OWFTUJHBUJPOT%JWJTJPO 10#PY #BUPO3PVHF -"
Block A
r &OUFSiuUPDMBJNOFJUIFSZPVSTFMGOPSZPVSTQPVTF BOEDIFDLiNo exemptions or dependents claimeduVOEFSOVNCFSCFMPX
:PVNBZFOUFSiuJGZPVBSFNBSSJFE BOEIBWFBXPSLJOHTQPVTFPSNPSFUIBOPOFKPCUPBWPJEIBWJOHUPPMJUUMFUBYXJUIIFME A.
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FNQMPZNFOU PSJGZPVSTQPVTFIBTOPUDMBJNFEZPVSFYFNQUJPO&OUFSiuUPDMBJNPOFQFSTPOBMFYFNQUJPOJGZPVXJMMàMFBTIFBE
PGIPVTFIPME BOEDIFDLi4JOHMFuVOEFSOVNCFSCFMPX
r &OUFSiuUPDMBJNZPVSTFMGBOEZPVSTQPVTF BOEDIFDLi.BSSJFEuVOEFSOVNCFSCFMPX
Block B
r &OUFSUIFOVNCFSPGEFQFOEFOUT OPUJODMVEJOHZPVSTFMGPSZPVSTQPVTF XIPNZPVXJMMDMBJNPOZPVSUBYSFUVSO*GOPEFQFOEFOUT
BSFDMBJNFE FOUFSiu B.
Cut here and give the bottom portion of certificate to your employer. Keep the top portion for your records.
Form L-4
Louisiana
Department of
Revenue
1. 5ZQFPSQSJOUàSTUOBNFBOENJEEMFJOJUJBM Last name
2. 4PDJBM4FDVSJUZ/VNCFS 3. 4FMFDUPOF
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4. Home address (number and street or rural route)
5. City 4UBUF ;*1
6. Total number of exemptions claimed in Block A 6.
7. Total number of dependents claimed in Block B 7.
8.*ODSFBTFPSEFDSFBTFJOUIFBNPVOUUPCFXJUIIFMEFBDIQBZQFSJPE%FDSFBTFTTIPVMECFJOEJDBUFEBTBOFHBUJWFBNPVOU 8.
*EFDMBSFVOEFSUIFQFOBMUJFTJNQPTFEGPSàMJOHGBMTFSFQPSUTUIBUUIFOVNCFSPGFYFNQUJPOTBOEEFQFOEFODZDSFEJUTDMBJNFEPOUIJTDFSUJàDBUFEPOPUFYDFFE
UIFOVNCFSUPXIJDI*BNFOUJUMFE
The following is to be completed by employer.

9. Employer’s name and address 10. Employer’s state withholding account number
R-1307 (1/10)
State of Louisiana Exemption from

Withholding Louisiana Income Tax
Form L-4E
TAX YEAR 20 _______
For use by employees who: (check a box below)

O incurred no tax liability in the prior year and anticipate no tax liability for the current year.
O meet the conditions set forth under the Servicemember Civil Relief Act, as amended by the Military Spouses Residency Relief Act
with a tax domicile in the State of ___________________________________________________.
PLEASE PRINT OR TYPE.

Type or print full name Social Security Number
Home address (Number and Street)
City State ZIP
Employee’s certification-Under penalty of perjury, I certify that I incurred no liability for Louisiana income tax for the prior year and that I anticipate that I will incur no liability
for Louisiana income tax for the current year or I certify that I meet the conditions set forth under the Servicemember Civil Relief Act, as amended by the Military Spouses
Residency Relief Act and further certify that I am domiciled outside of Louisiana.
Signature Date (mm/dd/yyyy)
X
Employee - File this certificate with your employer. Otherwise he must withhold Louisiana income tax from your wages.
Employer - Keep this certificate with your records. This certificate may be used instead of Form L-4 by those employees qualified to
claim the exemption.
INSTRUCTIONS
Who may claim exemption from withholding of income tax: Multiple employers:
You may be entitled to claim exemption from withholding Louisiana If you are employed by more than one employer, you may claim
income tax if you meet one of the two qualifications below. the exemption from withholding with each employer, provided that
the total of your anticipated income will not cause you to incur
1. You incurred no liability for Louisiana income tax for any liability for Louisiana income tax for the current year and
the prior year and you anticipate that you will incur no you incurred no liability for Louisiana income tax for the previous
liability for such income tax for the current year. For this year.
purpose, you incur tax liability if your joint or separate
return shows tax before the allowance of any credit for
income tax withheld. If you claim this exemption, your When you must revoke this exemption:
employer will not withhold Louisiana income tax from You must revoke this exemption certificate:
your wages. 1. within 10 days from the day you anticipate you will incur
Louisiana income tax liability for the current year; or
2. You are exempt from Louisiana income taxes under
the Servicemember Civil Relief Act, as amended by the 2. by the first day of the last month of your current taxable
Military Spouses Residency Relief Act. For your wages year if you anticipate you will incur Louisiana income tax
to be exempt from Louisiana income taxes, (a) your liability for the following year; or
spouse must be a member of the armed forces stationed
in Louisiana in compliance with military orders; (b) you 3. within 10 days from the day you no longer meet the
are here in Louisiana solely to be with your spouse; provisions of the Servicemember Civil Relief Act, as
and (c) you and your spouse maintain your domicile in amended by the Military Spouses Residency Relief Act.
another state.
If you want to discontinue, or are required to revoke this exemption,
you must file a new Employee’s Withholding Exemption Certificate
When to claim exemption: (Form L-4) with your employer.
File this certificate with your employer as soon as you determine
you are entitled to claim this exemption. You must file a certificate
each year if you wish to continue to claim the exemption.
For assistance, call the Department of Revenue at (225) 219-0102

FORM MAINE
W-4ME Employee’s Withholding Allowance Certificate
1. Type or print your first name M.I. Last name 2. Your social security number
- -
Home address (number and street or rural route)
3. Single Married
City or town State ZIP code Married, but withholding at higher single rate
Note: If married but legally separated, or spouse is a nonresident
alien, check the single box.
4. Total number of allowances you are claiming from line C of the personal allowances worksheet below ..................... 4.
5. Additional amount, if any, you want withheld from your paycheck ................................................................................ 5. $
6. If you do not want any state income tax withheld, check the appropriate box that applies to you (you must qualify - see instructions below). By
signing below, you certify that you qualify for the exemption that you select:
a. You claimed “Exempt” on line 7 of your federal Form W-4 .................................................................................................................. 6a.
b. You completed federal Form W-4P and checked the box on line 1 .................................................................................................... 6b.
c. You are a resident employee with no Maine tax liability in prior and current years ............................................................................ 6c.
d. You are a recipient of periodic retirement payments with no tax liability in prior and current years.................................................... 6d.
e. Your spouse is a member of the military assigned to a location in Maine and you qualify for exemption under the Military
Spouse’s Residency Relief Act. You must attach supporting documents. See instructions.............................................................. 6e.
Under penalties of perjury, I certify that I am entitled to the number of withholding allowances or the exemption claimed on this certificate.
EMPLOYEE’S/PAYEE’S SIGNATURE
(Form is not valid
unless you sign it.)   Date 
TO BE COMPLETED BY EMPLOYER/PAYER (see Instructions)
7. Employer/Payer Name and Address (Employer/Payer: Complete lines 7, 8, 9, and 10 only if sending to Maine 8. Identification Number
Revenue Services)
9. Employer/Payer Contact Person: 10. Contact Person’s Phone Number:
( ( -
____________ Cut here and give the certificate above to your employer. Keep the part below for your records.
____________
Personal Allowances Worksheet - for line 4 above
A. Number of allowances claimed on federal Form W-4, line 5 or Form W-4P, line 2 .................................................................A. _________________
B. Less: Number of allowances claimed for the child tax credit on federal Form W-4 Personal Allowances Worksheet,
line G or federal Form W-4P Personal Allowances Worksheet, line F. ....................................................................................B. _________________
C. Maximum number of allowances for Maine purposes (line A minus line B). Enter here and on line 4 above. See line 4
instructions below if you want to claim fewer allowances or more allowances than claimed for federal purposes .................C. _________________
Employee/Payee Instructions
Purpose: Complete Form W-4ME so your employer/payer can withhold withheld even though you are exempt from federal withholding.
the correct Maine income tax from your pay. Because your tax situation
Line 6b. You may check this box if you completed federal Form W-4P
may change, you may want to recalculate your withholding each year.
and put a check in the box on line 1. Do not check this box if you want
Line 4. If you qualify for one of the Maine exemptions from withholding, Maine income taxes withheld even though you are exempt from federal
please complete lines 1, 2, 3 and 6, and sign the form. Otherwise, complete withholding.
the Personal Allowances worksheet above. You may claim fewer allowances
Line 6c. You may elect this exemption if you are an employee receiving
than you are entitled to, but you must file a Personal Withholding Allowance
wages and you meet both of the following conditions:
Variance Certificate to obtain permission from the State Tax Assessor if you
want to claim more allowances than claimed on your federal Form W-4. 1. You had no Maine income tax liability last year, and
Box 3. Select the marital status that applies to you. You must select the 2. You reasonably expect to have no Maine income tax liability this year.
same marital status you selected on your federal Form W-4, except that This exemption will expire at the end of the year and you must complete a
married individuals have the option of withholding at the higher single rate. new Form W-4ME for next year or you will be subject to Maine withholding
Nonresident aliens are required to check the single box regardless of actual at the maximum rate.
marital status.
Line 6d. You may elect this exemption if you receive periodic retirement
Line 6. Exemptions from withholding: payments pursuant to IRC § 3405, you had no Maine income tax liability in
Line 6a. You may check this box if you claimed “Exempt” on line 7 of your the prior year and you reasonably expect you will have no Maine income
federal Form W-4. Do not check this box if you want Maine income taxes tax liability this year. This election will remain in effect until you complete a
new Form W-4ME.
Instructions continued on next page
Line 6e. If you are the spouse of a member of the military, you may claim 5. You present your military ID to your employer. The ID must identify
exemption from Maine withholding if you meet the following requirements: you as a military spouse.
Your exemption will expire at the end of the calendar year during which
1. Your spouse is a member of the military located in Maine in compliance
you submit Form W-4ME claiming the exemption, at which time you must
with military orders.
complete and submit a new Maine Form W-4ME for the new year.
2. You are in Maine solely to be with your spouse.
3. You and your spouse have the same domicile in a state other than Maine. Note: You may be subject to penalty if you do not have sufficient withholding
4. You attach a copy of your spouse’s latest Leave and Earning Statement to meet your Maine income tax liability.
reflecting an assignment location in Maine.
Notice to Employers and Other Payers

Maine law requires employers and other persons to withhold money from certain payments, most commonly wages, retirement payments and
gambling winnings, and remit to Maine Revenue Services for application against the Maine income tax liability of employees and other payees.
The amount of withholding must be calculated according to the provisions of Rule No. 803 (See www.maine.gov/revenue/rules) and must
constitute a reasonable estimate of Maine income tax due on the receipt of the payment. Amounts withheld must be paid over to Maine Revenue
Services on a periodic basis as provided by Title 36 M.R.S. Chapter 827 (§§ 5250 - 5255-B) and Rule No. 803 (18-125 C.M.R., ch. 803).
Employer/Payer Information for Completing Form W-4ME

An employer/payer is required to submit a copy of Form W-4ME, along with a copy of any supporting information provided by the employee/payee, to
Maine Revenue Services if:
A. The employer/payer is required to submit a copy of federal Form W-4 to the Internal Revenue Service either by written notice or by published
guidance as required by federal regulation 26 CFR 31.3402(f)(2)-1(g); or
B. An employee performing personal services in Maine furnishes a Form W-4ME to the employer containing a non-Maine address and, for any reason,
claims no Maine income tax is to be withheld. This submission is not required if the employer reasonably expects that the employee will earn annual
Maine-source income of less than $5,000 or if the employee is a nonresident working in Maine for no more than 12 days for the calendar year and
is, therefore, exempt from Maine income tax withholding.
Submit copies of Form W-4ME directly to the MRS Withholding Unit separately from any other tax filing.
Employers/Payers must complete lines 7 through 10 only if required to submit a copy of Form W-4ME to Maine Revenue Services.
 Line 7 Enter employer/payer name and business address.
 Line 8 Enter employer/payer federal identification number (EIN and/or SSN).
 Line 9 Enter employer/payer contact person who can answer questions about withholding (i.e. human resources person, company officer,
accountant, etc.).
 Line 10 Enter employer/payer contact person’s phone number.
Important Information for Employers/Payers

Missing or invalid Forms W-4, W-4P or W-4ME. If any of the circumstances below occur, the employer or payer must withhold as if the employee or
payee were single and claiming no allowances. Maine income tax must be withheld at this rate until such time that the employee or payee provides a valid
Form W4-ME.
(1) The employee/payee has not provided a valid, signed Form W-4ME;
(2) The employee’s/payee’s Form W-4 or W-4P is determined to be invalid for purposes of federal withholding;
(3) The Assessor notifies the employer/payer that the employee’s/payee’s Form W-4ME is invalid; or
(4) The employee’s/payee’s Personal Withholding Allowance Variance Certificate has expired, a new variance certificate has not been approved and
submitted to the employer/payer and the payee has not provided the payer with a valid Form W-4ME.
Exemptions from withholding Form W-4ME, line 6. Generally, employers/payers must withhold from payments subject to Maine income tax unless an
exemption is claimed on line 6.
Federal exemption from withholding (lines 6a and 6b). An employee/payee who is exempt from federal income tax withholding is also exempt from
Maine income tax withholding. This includes recipients of periodic retirement payments who are exempt from federal income tax withholding. The
employee/payee must check the applicable box on line 6. An employee/payee exempt from federal withholding that wants Maine withholding must
leave line 6 blank.
Resident employee exemption from Maine withholding (line 6c). A resident employee who is subject to federal income tax withholding is exempt
from Maine income tax withholding if the employee had no Maine tax liability for the prior year and expects to have no Maine tax liability for the current
year. The exemption on line 6c expires at the end of each year. If the employee fails to submit a new Form W-4ME for the next calendar year, the
employer must begin withholding at the single rate with no allowances.
Withholding from payments to nonresident employees. An employee who is exempt from Maine income tax because of the nontaxable thresholds
applicable to nonresidents is not required to complete and submit Form W-4ME; however, an employee becomes subject to Maine income tax withholding
immediately upon exceeding a threshold at any time during the year. Because all income earned in Maine is taxable by Maine once a threshold is
exceeded, employers should work with affected employees to ensure that Maine withholding is adequate to cover Maine income tax liability for the year.
This may require the employee submitting a new Form W-4ME with the employer.
Withholding exemption for periodic retirement payments (line 6d). Recipients of periodic retirement payments as defined by IRC § 3405 that are
subject to federal income tax withholding are exempt from Maine income tax withholding if the recipient certifies (by checking the box on line 6c) that he
or she had no Maine income tax liability for the prior year and expects to have no Maine income tax liability for the current year. The exemption remains
in effect until the recipient submits an updated Form W-4ME.
Exemptions under the Military Spouse’s Residency Relief Act (MSRRA). If the box on line 6e is checked, the employer must:
(1) Ensure that a copy of the military member’s Leave and Earnings Statement (LES) is attached, and verify that the assignment location entered
on the LES is a location in Maine; and
(2) Review the employee’s military ID to ensure that the date on the ID is not more than four years prior to the date on the employee’s Form W-4ME,
and that the ID denotes the employee as a current military spouse.
An exemption claimed on line 6e expires at the end of the calendar year. If the employee does not submit a new Maine Form W-4ME, the employer
must begin withholding for the first pay period in the following year at the maximum rate (single with one allowance).
See the employee instructions for line 6e above for more information about this exemption.
Rev. 10/16
MARYLAND
FORM
MW507
Purpose. Complete Form MW507 so that your employer can withhold the correct WKHLUZDJHVLVUHTXLUHG
Maryland income tax from your pay. Consider completing a new Form MW507 If you are domiciled in the District of Columbia, Pennsylvania or Virginia and main
HDFK\HDUDQGZKHQ\RXUSHUVRQDORU¿QDQFLDOVLWXDWLRQFKDQJHV tain a place of abode in Maryland for 183 days or more, you become a statutory
Basic Instructions. Enter on line 1 below, the number of personal exemptions UHVLGHQWRI0DU\ODQGDQG\RXDUHUHTXLUHGWR¿OHDUHVLGHQWUHWXUQZLWK0DU\ODQG
you will claim on your tax return. However, if you wish to claim more exemptions, reporting your total income. You must apply to your domicile state for any tax
RU LI \RXU DGMXVWHG JURVV LQFRPH ZLOO EH PRUH WKDQ LI \RX DUH ¿OLQJ credit to which you may be entitled under the reciprocal provisions of the law. If
VLQJOHRUPDUULHG¿OLQJVHSDUDWHO\LI\RXDUH¿OLQJMRLQWO\RUDVKHDG \RXDUHGRPLFLOHGLQ:HVW9LUJLQLD\RXDUHQRWUHTXLUHGWRSD\0DU\ODQGLQFRPH
of household), you must complete the Personal Exemption Worksheet on page tax on wage or salary income, regardless of the length of time you may have
2. Complete the Personal Exemption Worksheet on page 2 to further adjust your spent in Maryland.
Maryland withholding based on itemized deductions, and certain other expenses Under the Servicemembers Civil Relief Act, as amended by the Military Spouses
that exceed your standard deduction and are not being claimed at another job or Residency Relief Act, you may be exempt from Maryland income tax on your
by your spouse. However, you may claim fewer (or zero) exemptions. wages if (i) your spouse is a member of the armed forces present in Maryland in
Additional withholding per pay period under agreement with employer. If compliance with military orders; (ii) you are present in Maryland solely to be with
you are not having enough tax withheld, you may ask your employer to withhold your spouse; and (iii) you maintain your domicile in another state. If you claim
more by entering an additional amount on line 2. exemption under the SCRA enter your state of domicile (legal residence) on Line
Exemption from withholding. You may be entitled to claim an exemption from 8; enter “EXEMPT” in the box to the right on Line 8; and attach a copy of your
the withholding of Maryland income tax if: VSRXVDOPLOLWDU\LGHQWL¿FDWLRQFDUGWR)RUP0:In addition, you must also
a. Last year you did not owe any Maryland Income tax and had a right to a full complete and attach Form MW507M.
UHIXQGRIDQ\WD[ZLWKKHOG$1' Duties and responsibilities of employer.5HWDLQWKLVFHUWL¿FDWHZLWK\RXUUH
b. This year you do not expect to owe any Maryland income tax and expect to have FRUGV <RX DUH UHTXLUHG WR VXEPLW D FRS\ RI WKLV FHUWL¿FDWH DQG DFFRPSDQ\LQJ
a right to a full refund of all income tax withheld. attachments to the Compliance Division, Compliance Programs Section, 301 West
If you are eligible to claim this exemption, complete Line 3 and your employer will 3UHVWRQ6WUHHW%DOWLPRUH0'ZKHQUHFHLYHGLI
not withhold Maryland income tax from your wages. <RXKDYHDQ\UHDVRQWREHOLHYHWKLVFHUWL¿FDWHLVLQFRUUHFW
Students and Seasonal Employees whose annual income will be below the mini 2. The employee claims more than 10 exemptions;
PXP¿OLQJUHTXLUHPHQWVVKRXOGFODLPH[HPSWLRQIURPZLWKKROGLQJ7KLVSURYLGHV 3. The employee claims an exemption from withholding because he/she had no
PRUH LQFRPH WKURXJKRXW WKH \HDU DQG DYRLGV WKH QHFHVVLW\ RI ¿OLQJ D 0DU\ODQG tax liability for the preceding tax year, expects to incur no tax liability this year
income tax return. and the wages are expected to exceed $200 a week;
&HUWL¿FDWLRQRIQRQUHVLGHQFHLQWKH6WDWHRI0DU\ODQG Complete Line 4. This 4. The employee claims an exemption from withholding on the basis of nonresi
line is to be completed by residents of the District of Columbia, Virginia or West dence; or
Virginia who are employed in Maryland and who do not maintain a place of abode 5. The employee claims an exemption from withholding under the Military Spous
in Maryland for 183 days or more. es Residency Relief Act.
Residents of Pennsylvania who are employed in Maryland and who do not maintain 8SRQUHFHLSWRIDQ\H[HPSWLRQFHUWL¿FDWH)RUP0:WKH&RPSOLDQFH'LYLVLRQ
a place of abode in Maryland for 183 days or more, should complete line 5 to ex ZLOOPDNHDGHWHUPLQDWLRQDQGQRWLI\\RXLIDFKDQJHLVUHTXLUHG
empt themselves from the state portion of the withholding tax. These employees 2QFHDFHUWL¿FDWHLVUHYRNHGE\WKH&RPSWUROOHUWKHHPSOR\HUPXVWVHQGDQ\QHZ
are still liable for withholding tax at the rate in effect for the Maryland county in FHUWL¿FDWHIURPWKHHPSOR\HHWRWKH&RPSWUROOHUIRUDSSURYDOEHIRUHLPSOHPHQWLQJ
ZKLFKWKH\DUHHPSOR\HGXQOHVVWKH\TXDOLI\IRUDQH[HPSWLRQRQHLWKHUOLQHRU WKHQHZFHUWL¿FDWH
line 7. Pennsylvania residents of York and Adams counties may claim an exemp ,IDQHPSOR\HHFODLPVH[HPSWLRQXQGHUDERYHDQHZH[HPSWLRQFHUWL¿FDWHPXVW
tion from the local withholding tax by completing line 6. Pennsylvania residents EH¿OHGE\)HEUXDU\WKRIWKHIROORZLQJ\HDU
living in other local jurisdictions which do not impose an earnings or income tax Duties and responsibilities of employee. If, on any day during the calendar
on Maryland residents may claim an exemption by completing line 7. Employees year, the number of withholding exemptions that the employee is entitled to claim
TXDOLI\LQJIRUH[HPSWLRQXQGHURUVKRXOGDOVRZULWH³(;(037´RQOLQH is less than the number of exemptions claimed on the withholding exemption cer
Line 4 is NOT to be used by residents of other states who are working in Maryland, WL¿FDWHLQHIIHFWWKHHPSOR\HHPXVW¿OHDQHZZLWKKROGLQJH[HPSWLRQFHUWL¿FDWH
because such persons are liable for Maryland income tax and withholding from with the employer within 10 days after the change occurs.
FORM
MW507 (PSOR\HH¶V0DU\ODQG:LWKKROGLQJ([HPSWLRQ&HUWL¿FDWH
Print full name 6RFLDO6HFXULW\1XPEHU
Street Address, City, State, ZIP &RXQW\RIUHVLGHQFH1RQUHVLGHQWVHQWHU0DU\ODQGFRXQW\RU%DOWLPRUH&LW\ZKHUH\RXDUHHPSOR\HG
Single Married (surviving spouse or unmarried Head of Household) Rate Married, but withhold at Single rate
1. Total number of exemptions you are claiming not to exceed line f in Personal Exemption Worksheet on page 2. . . . . . . . . . . . . . . . . . . . . . . 1. ______________
2. Additional withholding per pay period under agreement with employer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. ______________
3. I claim exemption from withholding because I do not expect to owe Maryland tax. See instructions above and check boxes that apply.
a. Last year I did not owe any Maryland income tax and had a right to a full refund of all income tax withheld and
b. This year I do not expect to owe any Maryland income tax and expect to have the right to a full refund of all income tax withheld.
7KLVLQFOXGHVVHDVRQDODQGVWXGHQWHPSOR\HHVZKRVHDQQXDOLQFRPHZLOOEHEHORZWKHPLQLPXP¿OLQJUHTXLUHPHQWV
If both a and b apply, enter year applicable _____________ (year effective) Enter “EXEMPT” here . . . . . . . . . . . . . . . . . . . . . . . . . 3. ______________
4. I claim exemption from withholding because I am domiciled in one of the following states. Check state that applies.
District of Columbia Virginia West Virginia
I further certify that I do not maintain a place of abode in Maryland as described in the instructions above. Enter “EXEMPT” here. . . . . . . . . . 4. ______________
5. I claim exemption from Maryland state withholding because I am domiciled in the Commonwealth of Pennsylvania and I do not
maintain a place of abode in Maryland as described in the instructions on Form MW507. Enter “EXEMPT” here. . . . . . . . . . . . . . . . . . . . . . . . 5. ______________
6. I claim exemption from Maryland local tax because I live in a local Pennysylvania jurisdiction within York or Adams counties.
Enter “EXEMPT” here and on line 4 of Form MW507.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. ______________
7. I claim exemption from Maryland local tax because I live in a local Pennsylvania jurisdiction that does not impose an earnings or income
tax on Maryland residents. Enter “EXEMPT” here and on line 4 of Form MW507. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. ______________
,FHUWLI\WKDW,DPDOHJDOUHVLGHQWRIWKHVWDWHRIBBBBBBBBBBBBDQGDPQRWVXEMHFWWR0DU\ODQGZLWKKROGLQJEHFDXVHOPHHWWKHUHTXLUH
ments set forth under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act. Enter “EXEMPT” here.. . . 8. ______________
Under the penalty of perjury, I further certify that I am entitled to the number of withholding allowances claimed on line 1 above, or if claiming exemption
from withholding, that I am entitled to claim the exempt status on whichever line(s) I completed.
(PSOR\HU¶VQDPHDQGDGGUHVVLQFOXGLQJ=,3FRGH)RUHPSOR\HUXVHRQO\ )HGHUDO(PSOR\HU,GHQWL¿FDWLRQ1XPEHU
COM/RAD-036 17-49
MARYLAND page 2
FORM
MW507
Personal Exemptions Worksheet
Line 1
a. Multiply the number of your personal exemptions by the value of each exemption from the table below.
(Generally the value of your exemption will be $3,200; however, if your federal adjusted gross income is
expected to be over $100,000, the value of your exemption may be reduced. Do not claim any personal
exemptions you currently claim at another job, or any exemptions being claimed by your spouse.
7RTXDOLI\DV\RXUGHSHQGHQW\RXPXVWEHHQWLWOHGWRDQH[HPSWLRQIRUWKHGHSHQGHQWRQ\RXUIHGHUDO
income tax return for the corresponding tax year. NOTE: Dependent taxpayers may not claim themselves as
an exemption. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a. _____________
b. Multiply the number of additional exemptions you are claiming for dependents 65 years old or older by the
value of each exemption from the table below. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. _____________
c. Enter the estimated amount of your itemized deductions (excluding state and local income taxes) that
H[FHHGWKHDPRXQWRI\RXUVWDQGDUGGHGXFWLRQDOLPRQ\SD\PHQWVDOORZDEOHFKLOGFDUHH[SHQVHVTXDOL¿HG
retirement contributions, business losses and employee business expenses for the year. Do not claim any
additional amounts you currently claim at another job or any amounts being claimed by your spouse.
NOTE: Standard deduction allowance is 15% of Maryland adjusted gross income with a minimum of $1,500
and a maximum of $2,000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. _____________
d. Enter $1,000 for additional exemptions for taxpayer and/or spouse at least 65 years old and/or blind. . . . . d. _____________
e. Add total of lines a through d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e. _____________
f. Divide the amount on line e by $3,200. Drop any fraction. Do not round up. This is the maximum
number of exemptions you may claim for withholding tax purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . f. _____________
,I\RXZLOO¿OH\RXUWD[UHWXUQ
If Your federal AGI is
Single or Married Filing Separately Joint, Head of Household
Your Exemption is or Qualifying Widow(er)
Your Exemption is
$100,000 or less $3,200 $3,200
Over But not over
$100,000 $125,000 $1,600 $3,200
$125,000 $150,000 $800 $3,200
$150,000 $175,000 $0 $1,600
$175,000 $200,000 $0 $800
In excess of $200,000 $0 $0
FEDERAL PRIVACY ACT INFORMATION
6RFLDO 6HFXULW\ 1XPEHUV PXVW EH LQFOXGHG 7KH PDQGDWRU\ GLVFORVXUH RI \RXU 6RFLDO 6HFXULW\ 1XPEHU LV
DXWKRUL]HGE\WKHSURYLVLRQVVHWIRUWKLQWKH7D[*HQHUDO$UWLFOHRIWKH$QQRWDWHG&RGHRI0DU\ODQG6XFK
numbers are used primarily to administer and enforce the individual income tax laws and to exchange
LQFRPHWD[LQIRUPDWLRQZLWKWKH,QWHUQDO5HYHQXH6HUYLFHRWKHUVWDWHVDQGRWKHUWD[RI¿FLDOVRIWKLVVWDWH
Information furnished to other agencies or persons shall be used solely for the purpose of administering tax
ODZVRUWKHVSHFL¿FODZVDGPLQLVWHUHGE\WKHSHUVRQKDYLQJVWDWXWRU\ULJKWWRREWDLQLW
COM/RAD-036 17-49
SACHUSET
FORM MASSACHUSETTS EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATE Rev. 1/12 AS
TS
M-4
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Employee: HOW TO CLAIM YOUR WITHHOLDING EXEMPTIONS

File this form or Form W-4 with 1. Your personal exemption. Write the figure “1.” If you are age 65 or over or will be before next year, write “2” . . . . . . . ........
your employer. Otherwise,
Massachusetts Income Taxes 2. If married and if exemption for spouse is allowed, write the figure “4.” If your spouse is age 65 or over or will
will be withheld from your
wages without exemptions. be before next year and if otherwise qualified, write “5.” See Instruction C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........
Employer: 3. Write the number of your qualified dependents. See Instruction D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........
Keep this certificate with your 4. Add the number of exemptions which you have claimed above and write the total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
records. If the employee is
believed to have claimed 5. Additional withholding per pay period under agreement with employer $ _____________________
excessive exemptions, the A. Check if you will file as head of household on your tax return.
Massachusetts Department
of Revenue should be so B. Check if you are blind. C. Check if spouse is blind and not subject to withholding.
advised.
D. Check if you are a full-time student engaged in seasonal, part-time or temporary employment whose estimated annual income
will not exceed $8,000.
EMPLOYER: DO NOT withhold if Box D is checked.
I certify that the number of withholding exemptions claimed on this certificate does not exceed the number to which I am entitled.
Date. . . . . . . . . . . . . . . . . . . . . . . . . . . Signed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
THIS FORM MAY BE REPRODUCED
THE COMMONWEALTH OF MASSACHUSETTS, DEPARTMENT OF REVENUE

A. Number. If you claim more than the correct number of exemptions, civil C. Spouse. If your spouse is not working or if she or he is working but not
and criminal penalties may be imposed. You may claim a smaller number of claiming the personal exemption or the age 65 or over exemption, general-
exemptions. If you do not file a certificate, your employer must withhold on ly you may claim those exemptions in line 2. However, if you are planning to
the basis of no exemptions. file separate annual tax returns, you should not claim withholding exemp-
tions for your spouse or for any dependents that will not be claimed on your
If you expect to owe more income tax than will be withheld, you may either annual tax return.
claim a smaller number of exemptions or enter into an agreement with your
employer to have additional amounts withheld. If claiming a wife or husband, write “4” in line 2. Using “4” is the withholding
system adjustment for the $4,400 exemption for a spouse.
You should claim the total number of exemptions to which you are entitled to
prevent excessive overwithholding, unless you have a significant amount of D. Dependent(s). You may claim an exemption in line 3 for each individual
other income. who qualifies as a dependent under the Federal Income Tax Law. In addition,
if one or more of your dependents will be under age 12 at year end, add “1”
If you work for more than one employer at the same time, you must to your dependents total for line 3.
not claim any exemptions with employers other than your principal
employer. You are not allowed to claim “federal withholding deductions and
adjustments” under the Massachusetts withholding system.
If you are married and if your spouse is subject to withholding, each may
claim a personal exemption. If you have income not subject to withholding, you are urged to have
additional amounts withheld to cover your tax liability on such income.
B. Changes. You may file a new certificate at any time if the number of See line 5.
exemptions increases. You must file a new certificate within 10 days if the
number of exemptions previously claimed by you decreases. For example,
if during the year your dependent son’s income indicates that you will not
provide over half of his support for the year, you must file a new certificate.
IF THE ALLOWABLE MASSACHUSETTS WITHHOLDING EXEMPTIONS ARE THE SAME

AS YOU ARE CLAIMING FOR U.S. INCOME TAXES, COMPLETE U.S. FORM W-4 ONLY.
Form M-4-MS Massachusetts
Annual Withholding Tax Exemption Department of
Certificate for Nonresident Military Spouse Revenue
Read instructions below before completing this form. After completion, give the certificate to your employer. Keep a copy for your records.
Employee name Employee Social Security number
Military servicemember spouse’s name Spouse’s Social Security number
Street address where you both currently reside City/Town State Zip Telephone
Name of military servicemember’s station City/Town State Zip Telephone
Form M-4-MS is to be used only for employees claiming exemption from Massachusetts income tax withholding requirements because they meet the
conditions set forth under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act (P.L. 111-97).
I certify that:
• I am a legal resident (domiciliary) of the state of ;
• My military servicemember spouse’s domicile is the same as mine;
• My spouse is a member of the armed forces and is present in or near Massachusetts in compliance with military orders; and
• I am present in Massachusetts solely to be with my spouse.
I no longer qualify for the exemption as of (date)
Under penalties of perjury, I declare that to the best of my knowledge and belief the above information is true, correct, and complete.
Employee signature Date Telephone
Notice to Employers Domicile

Employers are not exempt from withholding tax liability for failing to In order to claim domicile in a state other than the state in which you
withhold the proper Massachusetts tax on a military spouse unless currently reside you must have proof that you meet one or more of
they have a properly completed Massachusetts Form M-4-MS and sat- the criteria listed below. If you previously were not a domiciliary of an-
isfy the additional requirements set forth below. other state you cannot claim that state as your domicile merely by
making an election.
Requirements of Employer
Domicile is a place where a person has established permanent resi-
The employee must show the employer an original of the employee’s dence with an intention to dwell in that place permanently and to return
current military spouse ID and provide a clear photocopy. The em- to it after absence. An individual has only one state of domicile at any
ployer must ensure that the ID denotes the employee as a current mili- time and loses his or her current domicile only when he or she estab-
tary spouse. These IDs are reissued every four years; accordingly, lishes a new domicile. The domicile is created based on performing
the employer may not accept a military ID that is dated more than four one or more of the following actions.
years before the date on which it is given to the employer. In addition
to a copy of the military spouse ID, the employee must provide to the Criteria Used to Determine State of Domicile
employer copies of the following: Property, ownership and residence. Homestead status; the location
• Department of Defense Form 2058, State of Legal Residence Cer- of permanent home; mailing address; amount of time spent in a state.
tificate of servicemember; Financial data. Location of bank accounts; where taxpayer qualifies
• Most recent LES, Leave and Earnings Statement, of servicemem- for unemployment benefits; state where prior resident tax returns
ber; and were filed; state where business is conducted; state where wages
are earned.
• Servicemember’s current military orders assigning such service-
member to a post of duty in or near Massachusetts. Licenses and registrations. Where taxpayer is registered to vote;
state driver’s license; state where vehicles are registered; state where
The employer must keep the Form M-4-MS with the employee’s per- professional licenses are maintained.
sonnel records. If the employer believes the employee has improperly
claimed the Nonresident Military Spouse Residency Withholding Ex- Affiliations. Location of fraternal, social or athletic memberships;
emption, the employer must contact the Department of Revenue. union membership location; place of worship.
Note: The Form M-4-MS must be validated on an annual basis. The Family and dependents. Place of family ties for employee, service-
spouse must show continued eligibility for the exemption. Scenarios member spouse and dependents.
that will cause the spouse to no longer be eligible include: Single Domicile Factor Not Sufficient
• Servicemember leaves the service; No single factor determines a person’s state of domicile; all factors
must be evaluated together.
• Divorce;
A person’s permanent residence, once established, continues as their
• Voluntary physical separation due to duty changes. The service-
state of domicile until they take steps to establish a new domicile in
member’s orders move him or her to a location outside Massachusetts
another state.
where the spouse is allowed to join him or her but chooses not to; or
• Spouse commits an action that clearly establishes Massachusetts
as his or her state of domicile. printed on recycled paper
MI-W4 EMPLOYEE'S MICHIGAN WITHHOLDING EXEMPTION CERTIFICATE
(Rev. 08-11) STATE OF MICHIGAN - DEPARTMENT OF TREASURY
This certificate is for Michigan income tax withholding purposes only. You must file a revised form within 10 days if your exemptions decrease or your residency status changes
from nonresident to resident. Read instructions below before completing this form.
1. Social Security Number 2. Date of Birth
Issued under P.A. 281 of 1967.
3. Type or Print Your First Name, Middle Initial and Last Name 4. Driver's License Number or State ID
Home Address (No., Street, P.O. Box or Rural Route) 5. Are you a new employee?
Yes If Yes, enter date of hire . . . .
No
6. Enter the number of personal and dependent exemptions you are claiming 6.
7. Additional amount you want deducted from each pay
(if employer agrees) 7. $ .00
8. I claim exemption from withholding because (does not apply to nonresident members of flow-through entities - see instructions):
a. A Michigan income tax liability is not expected this year.
b. Wages are exempt from withholding. Explain: _______________________________________________________
c. Permanent home (domicile) is located in the following Renaissance Zone: _________________________________
EMPLOYEE: Under penalty of perjury, I certify that the number of withholding exemptions claimed on this certificate does not
If you fail or refuse to file this form, your exceed the number to which I am entitled. If claiming exemption from withholding, I certify that I anticipate that I
employer must withhold Michigan income tax will not incur a Michigan income tax liability for this year.
from your wages without allowance for any 9. Employee's Signature Date
exemptions. Keep a copy of this form for your
records.
INSTRUCTIONS TO EMPLOYER: Employer: Complete lines 10 and 11 before sending to the Michigan Department of Treasury.
Employers must report all new hires to the State 10. Employer's Name, Address, Phone No. and Name of Contact Person
of Michigan. Keep a copy of this certificate with
your records. If the employee claims 10 or more
personal and dependent exemptions or claims a
status exempting the employee from
withholding, you must file their original MI-W4 11. Federal Employer Identification Number
form with the Michigan Department of Treasury.
Mail to: New Hire Operations Center, P.O. Box
85010; Lansing, MI 48908-5010.
INSTRUCTIONS TO EMPLOYEE
You must submit a Michigan withholding exemption If you hold more than one job, you may not claim the same
certificate (form MI-W4) to your employer on or before the date exemptions with more than one employer. If you claim the
that employment begins. If you fail or refuse to submit this same exemptions at more than one job, your tax will be under
certificate, your employer must withhold tax from your withheld.
compensation without allowance for any exemptions. Your
employer is required to notify the Michigan Department of
Line 7: You may designate additional withholding if you expect
Treasury if you have claimed 10 or more personal and
to owe more than the amount withheld.
dependent exemptions or claimed a status which exempts you
from withholding.
Line 8: You may claim exemption from Michigan income tax
You MUST file a new MI-W4 within 10 days if your residency withholding ONLY if you do not anticipate a Michigan income
status changes or if your exemptions decrease because: a) tax liability for the current year because all of the following
your spouse, for whom you have been claiming an exemption, exist: a) your employment is less than full time, b) your
is divorced or legally separated from you or claims his/her own personal and dependent exemption allowance exceeds your
exemption(s) on a separate certificate, or b) a dependent must annual compensation, c) you claimed exemption from federal
be dropped for federal purposes. withholding, d) you did not incur a Michigan income tax liability
for the previous year. You may also claim exemption if your
Line 5: If you check "Yes," enter your date of hire
permanent home (domicile) is located in a Renaissance Zone
(mo/day/year).
or you are a non-resident spouse of military personnel
Line 6: Personal and dependent exemptions. The total number stationed in Michigan. Members of flow-through entities may
of exemptions you claim on the MI-W4 may not exceed the not claim exemption from nonresident flow-through
number of exemptions you are entitled to claim when you file withholding. For more information on Renaissance Zones call
your Michigan individual income tax return. (517) 636-4486. Full-time students that do not satisfy all of the
above requirements cannot claim exempt status.
If you are married and you and your spouse are both
employed, you both may not claim the same exemptions with Visit the Treasury Web site at: www.michigan.gov/taxes
each of your employers.
W-4MN
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Employees
You must complete and give this form to your employer if you do any of the following:
• Claim fewer Minnesota withholding allowances than your federal allowances
• Claim more than 10 Minnesota withholding allowances
• Want additional Minnesota tax withheld from your pay each pay period
• Claim to be exempt from federal withholding or claim to be exempt from Minnesota withholding
Do not complete this form if you are claiming the same number of Minnesota allowances as federal and the number claimed is 10 or less.
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Information
Employee
Permanent address Marital status (check one box)

Single; Married, but legally separated; or
Spouse is a nonresident alien
City State ZIP code Married
Married, but withhold at higher Single rate
Employees: Read instructionsRQEDFNFRPSOHWH6HFWLRQ256HFWLRQVLJQDQGJLYHWKHFRPSOHWHGIRUPWR\RXUHPSOR\HU

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Section 1 — Determining Minnesota allowances
Allowances
Minnesota
Complete Section 1 if you claim fewer Minnesota allowances than your federal allowances, AND/OR if you want additional Min-
nesota withholding deducted each pay period.
1 Total number of federal allowances claimed on federal Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Total number of Minnesota allowances (line 2 cannot be more than line 1) . . . . . . . . . . . . . . . . . . . . . . . 2
3 Additional Minnesota withholding you want deducted each pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 $

Section 2 — Exemption from Minnesota withholding
Complete Section 2 if you claim to be exempt from Minnesota income tax withholding VHH6HFWLRQLQVWUXFWLRQVIRUTXDOLÀFD-
tions). If applicable, check one box below to indicate the reason why you believe you are exempt:
I meet the requirements and claim exempt from both federal and Minnesota income tax withholding.
Minnesota Withholding
Even though I did not claim exempt from federal withholding, I claim exempt from Minnesota withholding because I had no
Exempt from
Minnesota income tax liability last year, I received a refund of all Minnesota income tax withheld, AND I expect to have no Min-
nesota income tax liability this year.
My spouse is a military service member assigned to a military location in Minnesota, my domicile (legal residence) is in another
state, AND I am in Minnesota solely to be with my spouse. My state of domicile is .
I am an American Indian living and working on a reservation.
I am a member of the Minnesota National Guard or an active duty U.S. military member and claim exempt from Minnesota
withholding on my military pay.
I receive a military pension or other military retirement pay as calculated under Title 10, 1401 through 1414, 1447 through
1447, and 12733 and claim exempt from Minnesota withholding on this retirement pay.
I certify that all information provided in Section 1 OR6HFWLRQLVFRUUHFW,XQGHUVWDQGWKHUHLVDSHQDOW\IRUÀOLQJDIDOVHZLWK-
KROGLQJDOORZDQFHH[HPSWLRQFHUWLÀFDWH
Here
Sign
Employee’s signature Date Daytime phone
Employees: Give the completed form to your employer.

Employers
If you are required to send a copy of this form to the Department of Revenue (see instructions), you must enter the employer information below
and mail this form to: Minnesota Revenue, Mail Station 6501, St. Paul, MN 55146-6501. (Incomplete forms are considered invalid.) A $50
SHQDOW\PD\EHDVVHVVHGIRUHDFKUHTXLUHG)RUP:01QRWÀOHGZLWKWKHGHSDUWPHQW
Keep a copy for your records.
Name of employer Federal employer ID number (FEIN) Minnesota tax ID number
Information
Employer
Address City State ZIP code
(Rev. 12/16) Questions? Website: www.revenue.state.mn.us. Email: withholding.tax@state.mn.us. Phone: 651-282-9999 or 1-800-657-3594.
Form W-4MN Instructions
'RQRWFRPSOHWHWKLVIRUPLI\RXDUHFODLPLQJWKHVDPHQXPEHURI0LQQHVRWDDOORZDQFHVDVIHGHUDODQGWKHQXPEHU
claimed is 10 or less.
Employee Instructions
What’s New? Note: You may be subject to a $500 penalty Note: In order to avoid owing tax at the end
Beginning with tax year 2016, you may if you submit a false Form W-4MN. of the year, you may not want to claim
not have to pay Minnesota income tax on exempt if you (and/or your spouse when fil-
Section 1 — Minnesota Allowances
your military pension or other military ing a joint return) expect to have other forms
Claim the correct number of allowances. If
retirement pay calculated under Title 10, of income subject to Minnesota tax.
you expect to owe more income tax for the
1401 through 1414, 1447 through 1455, year than will be withheld: If you claim exempt from Minnesota with-
and 12733. When you file your Minnesota holding, you must provide your employer
individual income tax return, complete and • claim fewer allowances with a new Form W-4MN by February 15th
file Schedule M1M, Income Additions and • request additional Minnesota taxes to be of each year.
Subtractions, to subtract this income from withheld from your wages (complete line
your Minnesota taxable income. If another person can claim you as a depen-
3)
dent on his or her federal tax return, you
If you claim this subtraction, you may Section 2 — Minnesota Exemption cannot claim exempt from Minnesota with-
not claim the credit for past military Your employer will not withhold Minnesota holding if your annual income exceeds $950
service (reported on Schedule M1C, Other taxes from your pay if you are exempt from and includes more than $300 of unearned
Nonrefundable Credits) which is a credit withholding. To claim exemption, you must income.
available to individuals whose Adjusted meet one of the following requirements:
Gross Income (AGI) is less than $37,500.
• You meet the federal requirements; you Use of Information
Should I complete Form W-4MN? claim exempt from federal withholding All information on Form W-4MN is
Complete Form W-4MN and provide it to on Form W-4; you had no Minnesota private by state law. It cannot be given
your employer, if you do any of the follow- income tax liability in the prior year; you to others without your consent, except
ing: received a full refund of Minnesota tax to the Internal Revenue Service and to
• Claim fewer Minnesota allowances than withheld; and you expect to have no Min- other states that guarantee the same
federal allowances (You may not claim nesota income tax liability for the current privacy. Your name, address and Social
more Minnesota allowances than federal year. Security number are required for
allowances) • You are the spouse of a military member identification. Information about your
assigned to duty in Minnesota, you and allowances is required to determine
• Claim more than 10 Minnesota allow-
your spouse are domiciled in another your correct tax. We ask for your phone
ances
state (the same state as one another) and number so we can call you if we have a
• Request additional Minnesota withhold- question.
ing be deducted each pay period are present in Minnesota solely to be with
your active duty military member spouse.
• Claim to be exempt from Minnesota
• You are a member of an American Indian Employer instructions are on the next page.
income tax withholding (see Section 2
instructions) tribe living and working on the reserva-
tion of which you are an enrolled member.
Before you complete Form W-4MN, deter-
mine the number of federal withholding • Your wages are for Minnesota National
allowances you are claiming on federal Form Guard (MNG) pay or for active duty U.S.
W-4. Then, determine the number of your military pay. MNG and active duty U.S.
Minnesota withholding allowances. military members can claim exempt from
Minnesota withholding on these wages,
Consider completing a new Form W-4MN if even if taxable federally. For additional
your personal or financial situation changes. information, see Income Tax Fact Sheet 5,
If you have not had sufficient income tax Military Personnel.
withheld from your wages, interest and/or • You receive a military pension or other
penalty charges may be assessed when you military retirement pay calculated under
file your individual income tax return. Title 10, 1401 through 1414, 1447 through
Your employer may be required to submit 1455, and 12733. If you receive this
copies of your Form W-4MN to the de- income, you may claim exempt from Min-
partment. nesota withholding on this income even if
taxable federally.
Form W-4MN Instructions
Employer Instructions
All new employees must complete federal How should I determine Minnesota Invalid Forms W-4MN
Form W-4 when they first begin work for withholding for an employee that The following situations make the Form
you. Some employees must also complete W-4MN invalid:
Form W-4MN.
doesn’t complete Forms W-4 or
W-4MN? • Any unauthorized change or addition to
Should my employee complete Withhold Minnesota tax as if the employee the form, including any change to the lan-
Form W-4MN? is single with zero withholding allowances. guage certifying the form is correct
Do not have your employee complete Form • If, by the date an employee gives it to
If your employee claims exempt from Min-
W-4MN if all of the following apply: you, he or she indicates in any way the
nesota withholding, they must provide you
• They claim 10 or fewer federal allow- form is false
with a new Form W-4MN by Feb. 15 of each
ances and claim the same number of year. Exempt forms received during the year • The form is incomplete or lacks the nec-
Minnesota allowances as federal must be submitted to the department within essary signatures
• They are not requesting additional 30 days of receipt from the employee. • Both Section 1 AND Section 2 were com-
Minnesota taxes be withheld from their pleted
wages Do I need to send a copy of Form
• The employer information is incomplete
• They are not claiming to be exempt from W-4MN to the department?
Minnesota withholding Send copies of Form W-4MN to the depart- What do I do if I receive an invalid
Employees who complete Form MWR ment if any of the following apply: Form W-4MN?
should not complete Form W-4MN. When • The employee claims more than 10 Min- Do not use it to figure Minnesota income
determining Minnesota withholding for nesota withholding allowances tax withholding. Tell the employee it is in-
employees who do not need to complete • The employee claims to be exempt from valid and they must complete and submit a
Form W-4MN, use the same number of al- Minnesota withholding and you rea- new one. If the employee does not give you
lowances the employee listed on Form W-4. sonably expect the employee’s wages to a valid one, withhold taxes as if the employ-
You are not required to verify the number of exceed $200 per week (Exception: If the ee was single and claiming zero withholding
allowances claimed by each employee. employee is a resident of a reciprocity allowances. However, if you have an earlier
state and has completed Form MWR) Form W-4MN for this worker that is valid,
For more information, see When to Com- withhold as you did before.
plete under Employee Instructions. Keep all • You believe the employee is not entitled
forms in your records. to the number of allowances claimed Questions?
Honor each Form W-4MN you receive You do not need to submit the Form W- Go to www.revenue.state.mn.us for ad-
unless we notify you otherwise or if the em- 4MN to the department if the employee ditional forms and information, fact sheets,
ployee claims more Minnesota than federal is asking to have additional Minnesota and answers to frequently asked questions.
allowances. If the employee claims more withholding deducted from their pay or is
Email: withholding.tax@state.mn.us
Minnesota than federal allowances, use the claiming fewer Minnesota withholding al-
number of federal allowances to determine lowances than federal. Phone: 651-282-9999 or 1-800-657-3594.
the Minnesota withholding (see Section 1). A $50 penalty may be assessed for each This information is available in alternate
required Form W-4MN not filed with the formats.
department.
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(03/2<(( 6LQJOH Enter $6,000 as exemption . . . . f
)LOHWKLVIRUPZLWK\RXU (a) Spouse 127 employed: Enter $12,000 f
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must withhold Mississippi &KHFN2QH Spouse ,6 employed: Enter that part of
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amount of your wages. $500. See instructions 2(b) below .f
Enter $9,500 as exemption. To qualify

as head of family, you must be single
+HDGRI)DPLO\ and have a dependent living in the
home with you. See instructions 2(c)
and 2(d)below . . . . . . . . . . . .f
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'HSHQGHQWV income tax purposes.
employee is believed to * A head of family may claim $1,500 for each
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have claimed excess dependents excluding the one which qualifies you
exemption, the Department as head of family. Multiply number of dependents
of Revenue should be claimed by you by $1,500. Enter amount claimed ...f
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Age 65 or older Husband Wife Single
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Additional dollar amount of withholding per pay period if

agreed to by your employer . . . . . . . . . . . . . . . . .f
0LOLWDU\6SRXVHV If you meet the conditions set forth under the Service Member
5HVLGHQF\5HOLHI$FW Civil Relief, as amended by the Military Spouses Residency
([HPSWLRQIURP0LVVLVVLSSL Relief Act, and have no Mississippi tax liability, write
:LWKKROGLQJ ([HPSW on Line 8. You must attach a copy of the Federal
Form DD-2058 and a copy of your Military Spouse ID Card to
this form so your employer can validate the exemption claim..f
I declare under the penalties imposed for filing false reports that the amount of exemption claimed on this
certificate does not exceed the amount to which I am entitled or I am entitled to claim exempt status.
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INSTRUCTIONS
7KHSHUVRQDOH[HPSWLRQVDOORZHG VKRXOGQRW include themselves or their spouse. Married taxpayers may divide the number of their
(a) Single Individuals $6,000 (d) Dependents $1,500 dependents between them in any manner they choose; for example, a married couple has 3 children
who qualify as dependents. The taxpayer may claim 2 dependents and the spouse 1; or the taxpayer
(b) Married Individuals (Jointly) $12,000 (e) Age 65 and Over $1,500
may claim 3 dependents and the spouse none. Enter the amount of dependent exemption on Line 4.
(c) Head of family $9,500 (f) Blindness $1,500
&ODLPLQJSHUVRQDOH[HPSWLRQV (e) An additional exemption of $1,500 may be claimed by either taxpayer or spouse or both if
(a) Single Individuals enter $6,000 on Line 1. either or both have reached the DJHRI before the close of the taxable year. No
additional exemption is authorized for dependents by reason of age. Check applicable
(b) Married individuals are allowed a joint exemption of $12,000. blocks on Line 5.
If the spouse is not employed, enter $12,000 on Line 2(a). If the spouse is employed, the (f) An additional exemption of $1,500 may be claimed by either taxpayer or spouse or both if
exemption of $12,000 may be divided between taxpayer and spouse in any manner they either or both are EOLQG. No additional exemption is authorized for dependents by reason of
choose - in multiples of $500. For example, the taxpayer may claim $6,500 and the spouse blindness. Check applicable blocks on Line 5. Multiply number of blocks checked on Line 5
claims $5,500; or the taxpayer may claim $8,000 and the spouse claims $4,000. The total by $1,500 and enter amount of exemption claimed.
claimed by the taxpayer and spouse may not exceed $12,000. Enter amount claimed by 7RWDO([HPSWLRQ&ODLPHG
you on Line 2(b). Add the amount of exemptions claimed in each category and enter the total on Line 6. This
(c) Head of Family amount will be used as a basis for withholding income tax under the appropriate withholding
A head of family is a single individual who maintains a home which is the principal place of tables.
abode for himself and at least one other dependent. Single individuals qualifying as a head $1(:(;(037,21&(57,),&$7(0867%(),/(':,7+<285(03/2<(5:,7+,1
of family enter $9,500 on Line 3. If the taxpayer has more than one dependent, additional '$<6$)7(5$1<&+$1*(,1<285(;(037,2167$786.
exemptions are applicable. See item (d).
3(1$/7,(6$5(,0326(')25:,//)8//<6833/<,1*)$/6(,1)250$7,21
(d) An additional exemption of $1,500 may generally be claimed for each dependent of the
taxpayer. A dependent is any relative who receives chief support from the taxpayer and ,)7+((03/2<(()$,/672),/($1(;(037,21&(57,),&$7(:,7++,6
who q p
qualifies as a dependent for Federal income tax p p
purposes. y individuals
Head of family (03/2<(5,1&20(7$;0867%(:,7++(/'%<7+((03/2<(521727$/
may claim an additional exemption for each dependent excluding the one which is required :$*(6:,7+2877+(%(1(),72)(;(037,21.
for head of family status. For example, a head of family taxpayer has 2 dependent children
. To comply with the Military Spouse Residency Relief Act (PL111-97) signed on November
and his dependent mother living with him. The taxpayer may claim 2 additional exemptions.
11, 2009.
Married or single individuals may claim an additional exemption for each dependent, but
Form Missouri Department of Revenue
MO W-4 Employee’s Withholding Allowance Certificate
This certificate is for income tax withholding and child support enforcement purposes only. Type or print.
Full Name Social Security Number Filing Status

Single U Married UHead of Household U
Home Address (Number and Street or Rural Route) City or Town State Zip Code
1. Allowance For Yourself: Enter 1 for yourself if your filing status is single, married, or head of household......................... 1
2. Allowance For Your Spouse: Does your spouse work? U Yes U No If yes, enter 0. If no, enter 1 for your spouse .... 2
3. Allowance For Dependents: Enter the number of dependents you will claim on your tax return. Do not claim yourself
Employee
or your spouse or dependents that your spouse has already claimed on his or her Form MO W-4.................................... 3
4. Additional Allowances: You may claim additional allowances if you itemize your deductions or have other state tax
deductions or credits that lower your tax. Enter the number of additional allowances you would like to claim. ................. 4
5. Total Number Of Allowances You Are Claiming: Add Lines 1 through 4 and enter total here............................................ 5
6. Additional Withholding: If you expect to have a balance due (as a result of interest income, dividends, income from a
part-time job, etc.) on your tax return, you may request your employer to withhold an additional amount of tax from
each pay period. To calculate the amount needed, divide the amount of the expected balance due by the number of
pay periods in a year. Enter the additional amount to be withheld each pay period here................................................... 6 $
7. Exempt Status: If you had a right to a refund of all of your Missouri income tax withheld last year because you had no
tax liability and this year you expect a refund of all Missouri income tax withheld because you expect to have no tax
liability, write “Exempt” on Line 7. See information below. ............................................................................................ 7
8. If you meet the conditions set forth under the Servicemember Civil Relief Act, as amended by the Military Spouses
Residency Relief Act and have no Missouri tax liability, write “Exempt” on line 8. See information below. ................ 8
Signature
Under penalties of perjury, I certify that I am entitled to the number of withholding allowances claimed on this certificate, or I am entitled to claim exempt status.
Employee’s Signature (Form is not valid unless you sign it) Date (MM/DD/YYYY)
__ __ / __ __ / __ __ __ __
Employer’s Name Employer’s Address
Employer
City State Zip Code
Date Services for Pay First Performed by Employee (MM/DD/YYYY) Federal Employer Identification Number Missouri Tax Identification Number
__ __ / __ __ / __ __ __ __ | | | | | | | | | | | | | | |
Notice To Employer: Within 20 days of hiring a new employee, send a copy of Form MO W-4 to the Missouri Department of Revenue, P.O. Box 3340,
Jefferson City, MO 65105-3340 or fax to (573) 526-8079.
Employee Information — You Do Not Pay Missouri Income Tax on all of the Income You Earn!
Visit http://www.dort.mo.gov/tax/calculators/withhold/ to try our online withholding calculator.
Form MO W-4 is completed so you can have as much “take-home pay” as possible without an income tax liability due to the state of Missouri
when you file your return. Deductions and exemptions reduce the amount of your taxable income. If your income is less than the total of your personal
exemption plus your standard deduction, you should mark “Exempt” on Line 7 above. The following amounts of your annual Missouri adjusted gross
income will not be taxed by the state of Missouri when you file your individual income tax return.
Single Married Filing Combined Head of Household
$2,100 — personal exemption $ 4,200 — personal exemption $ 3,500 — personal exemption
$6,350 — standard deduction $12,700 — standard deduction $ 9,350 — standard deduction
$8,450 — Total $16,900 — Combined Total (For both spouses) $12,850 — Total
+ $1,200 for each dependent + $1,200 for each dependent + $1,200 for each dependent
+ up to $5,000 for federal tax + up to $10,000 for federal tax + up to $5,000 for federal tax
Items to Remember:
Ŗ +H[QWTHKNKPIUVCVWUKUOCTTKGFHKNKPIEQODKPGFCPF[QWTURQWUGYQTMUFQ Ŗ +H[QWKVGOK\G[QWTFGFWEVKQPUKPUVGCFQHWUKPIVJGUVCPFCTFFGFWEVKQP
not claim an exemption on Form MO W-4 for your spouse. the amount not taxed by Missouri may be a greater or lesser amount.
Ŗ +H [QW CPF [QWT URQWUG JCXG FGRGPFGPVU RNGCUG DG UWTG QPN[ QPG Ŗ+H [QW CTG ENCKOKPI CP ő'ZGORVŒ UVCVWU FWG VQ VJG /KNKVCT[ 5RQWUGU
of you claim the dependents on your Form MO W-4. If both spouses Residency Relief Act you must provide one of the following to your
claim the dependents as an allowance on Form MO W-4, it may cause employer: Leave and Earnings Statement of the non-resident military
you to owe additional Missouri income tax when you file your return. servicemember, Form W-2 issued to the nonresident military
Ŗ +H[QWJCXGOQTGVJCPQPGGORNQ[GT[QWUJQWNFENCKOCUOCNNGTPWODGT servicemember, a military identification card, or specific military orders
or no allowances on each Form MO W-4 filed with employers other than received by the servicemember. You must also provide verification of
your principal employer so the amount withheld will be closer to your residency such as a copy of your state income tax return filed in your
amount of total tax. state of residence, a property tax receipt from the state of residence, a
current drivers license, vehicle registration or voter ID card.
Form MO W-4 (Revised 12-2016)
Mail to: Taxation Division Phone: (573) 751-8750 Visit
P.O. Box 3340 Fax: (573) 526-8079 http://dss.mo.gov/child-support/employers/new-hire-reporting.htm
Jefferson City, MO 65105-3340 for additional information regarding new hire reporting.
MONTANA
MSR
New 01-10
Employee Certificate of Status under
the Military Spouses Residency Relief Act (MSRRA)
Purpose
Under Montana law, employers who do not withhold Montana income tax from employee
compensation may be held personally liable for taxes, penalties, and interest (15-30-2503, MCA).
However, this form provides a claim of exemption for nonresident military spouses, which protects the
employer from liability for failure to withhold.
The nonmilitary spouse needs to complete this form and the employer needs to retain it with the
current year’s payroll records. The exemption for the employee and protection for the employer under
this form last no longer than one calendar year.
During the calendar year, an employee who no longer meets the qualifications for exemption needs to
immediately notify his or her employer; Section II of this form is for this purpose. The employer should
begin withholding in the pay period after the employer receives the notice of ineligibility. Unless the
employer actually knows that the employee does not qualify for the exemption, however, the employer
may rely on the claim of exemption obtained from the employee for the entire calendar year.
Requirements for Exemption

x The service member and spouse must have the same non-Montana residence (domicile).
x The service member must be serving in Montana in compliance with military orders.
x The nonmilitary spouse of the service member must have moved to Montana solely to be with the
service member.
When these requirements for exemption are met, the MSRRA prevents any state other than the
couple’s state of residence from taxing the nonmilitary spouse’s compensation.
Some reasons eligibility for exemption will terminate include:
x Divorce.
x The nonmilitary spouse chooses to become a Montana resident.
x The service member is no longer serving in Montana.
Instructions for Employee

Please complete two copies of this form (Sections I and II). Have your employer fill out Section III.
File one copy with your employer and keep the other with your income tax records; the Montana
Department of Revenue may require you or your employer to provide a copy. You need to provide the
documentation listed in Section III when you give this form to your employer.
Instructions for Employer

Please complete Section III and retain copies of the documentation if copies are provided. You do not
need to send this form to the Montana Department of Revenue. You should retain this form and any
copies of documentation with your current year’s payroll records.
Questions?
If you have questions, please call the Department of Revenue toll-free at (866) 859-2254 (in Helena,
444-6900)
FORM MSR
PAGE 2 of 2
Section I – Claim of Exemption for a Nonmilitary Spouse

You need to complete this section to prevent your employer from withholding Montana income tax
from compensation that is exempt from Montana income tax under the MSRRA. This exemption is for
the calendar year that you indicate below. Please note: If you do not complete “Year the exemption is
applicable,” the certificate is not valid and withholding is required.
I, ________________________________________________________, certify that:

1. I am the spouse of a servicemember who is in Montana in compliance with military orders.
2. My spouse and I are legal residents (domiciliaries) of the state of _______________________ .
3. I am in Montana solely to be with my spouse.
_____________ Year the exemption is applicable (you need to complete a new certificate each year).
I declare under penalty of law (45-7-203, MCA – unsworn falsification to authorities) that I have
examined this certificate and to the best of my knowledge and belief, it is true, correct, and complete.
______________________________________ _________________ ______________________

Signature Date Social Security Number
Section II – Notice of Ineligibility for a Nonmilitary Spouse

You should complete this section if you become ineligible for exemption under the MSRRA during the
calendar year for which you have claimed exemption.
I am no longer eligible for the exemption from withholding of Montana income tax under the Military
Spouses Residency Relief Act.
______________________________________ _________________ ______________________

Signature Date Social Security Number
Section III – Employer Verification

Please verify that the nonmilitary spouse provided proof of the following documentation with Form
MSR.
Service member’s latest Leave and Earnings Statement (LES).
Nonmilitary spouse’s military I.D., which clearly identifies the spouse as a spouse of the
service member.
______________________________________ _________________
Signature Date
Nebraska Nonresident Employee Certificate FORM
for Allocation of Income Tax Withholding 9N

Employee’s Name Percent of Compensation Subject to Social Security Number
Withholding
%
Home Address (Number and Street, or Rural Route and Box Number) Employer’s Name
City State Zip Code *Check this box if you are a nonresident military spouse whose income is not subject
to Nebraska tax.
Under penalties of perjury, I declare that I reside at the address shown above. I estimate that the above percentage of my
compensation from the employer with whom I file this certificate is for services subject to Nebraska income tax withholding. I will notify
my employer by filing another Form 9N within ten days of any substantial change in the proportion of my services subject to Nebraska
income tax withholding.
I also understand that a nonresident individual who provides false information on Form 9N or an employer who knowingly
uses such false information may be penalized. Furthermore, penalties may be imposed if the false information results in an
amount withheld of less than 75 percent of the employee’s tax liability on the wages. This penalty may equal the total tax
evaded, and an additional penalty of up to $1,000 may be imposed.
sign
here Signature of Employee Date
Employee: File this certificate with your employer. Do not send it to the Nebraska Department of Revenue.
Employer: Retain this certificate with your withholding tax records. You may withhold on the basis of this certificate,
but you must make any necessary adjustments during the year so that the proper amount is withheld
from the employee. The percentage indicated on Form 9N does not determine the amount of Nebraska
wages or other compensation to be reported on Form W-2.
* Note: For tax year 2009 and after, the wages of a nonresident military spouse (with the same legal
residence in another state as the servicemember) are not subject to Nebraska tax.
revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729 8-011-1967 Rev. 12-2013
Supersedes 8-011-1967 Rev. 10-2011
Form NJ-W4 State of New Jersey - Division of Taxation
(1-10, R-13)
1. SS#
2. Filing Status: (Check only one box)
Name 1. Single
2. Married/Civil Union Couple Joint
Address 3. Married/Civil Union Partner Separate
4. Head of Household
City State Zip
5. Qualifying Widow(er)/Surviving Civil Union Partner
3. If you have chosen to use the chart from instruction A, enter the appropriate letter here . . . . . . . . . . . 3.
4. Total number of allowances you are claiming (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Additional amount you want deducted from each pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. $

6. I claim exemption from withholding of NJ Gross Income Tax and I certify that I have met the
conditions in the instructions of the NJ-W4. If you have met the conditions, enter “EXEMPT” here . . . 6.
7. Under penalties of perjury, I certify that I am entitled to the number of withholding allowances claimed on this certificate or entitled to
claim exempt status.
Employee’s Signature Date
Employer’s Name and Address Employer Identification Number

BASIC INSTRUCTIONS
Line 1 Enter your name, address and social security number in the spaces provided.
Line 2 Check the box that indicates your filing status. If you checked Box 1 (Single) or Box 3 (Married/Civil Union Partner Separate) you will be withheld at
Rate A.
Note: If you have checked Box 2 (Married/Civil Union Couple Joint), Box 4 (Head of Household) or Box 5 (Qualifying
Widow(er)/Surviving Civil Union Partner) and either your spouse/civil union partner works or you have more than one job
or more than one source of income and the combined total of all wages is greater than $50,000, see instruction A below.
If you do not complete Line 3, you will be withheld at Rate B.
Line 3 If you have chosen to use the wage chart below, enter the appropriate letter.
Line 4 Enter the number of allowances you are claiming. Entering a number on this line will decrease the amount of withholding and could result in an
underpayment on your return.
Line 5 Enter the amount of additional withholdings you want deducted from each pay.
Line 6 Enter “EXEMPT” to indicate that you are exempt from New Jersey Gross Income Tax Withholdings, if you meet one of the following conditions:
• Your filing status is SINGLE or MARRIED/CIVIL UNION PARTNER SEPARATE and your wages plus your taxable nonwage
income will be $10,000 or less for the current year.
• Your filing status is MARRIED/CIVIL UNION COUPLE JOINT, and your wages combined with your spouse’s/civil union
partner’s wages plus your taxable non wage income will be $20,000 or less for the current year.
• Your filing status is HEAD OF HOUSEHOLD or QUALIFYING WIDOW(ER)/SURVIVING CIVIL UNION PARTNER and your
wages plus your taxable nonwage income will be $20,000 or less for the current year.
Your exemption is good for ONE year only. You must complete and submit a form each year certifying you have no New Jersey Gross Income Tax liability and
claim exemption from withholding. If you have questions about eligibility, filing status, withholding rates, etc. when completing this form, call the Division of
Taxation’s Customer Service Center at 609-292-6400.
Instruction A - Wage Chart
This chart is designed to increase withholdings on your wages, if these wages will be taxed at a higher rate due to inclusion of other wages or income on
your NJ-1040 return. It is not intended to provide withholding for other income or wages. If you need additional withholdings for other income or wages
use Line 5 on the NJ-W4. This Wage Chart applies to taxpayers who are married/civil union couple filing jointly, heads of households or qualifying
widow(er)/surviving civil union partner. Single individuals or married/civil union partners filing separate returns do not need to use this chart. If you
have indicated filing status #2, 4 or 5 on the above NJ-W4 and your taxable income is greater than $50,000, you should strongly consider using the Wage
Chart. (See the Rate Tables on the reverse side to estimate your withholding amount).
WAGE CHART
HOW TO USE THE CHART Total of All 0 10,001 20,001 30,001 40,001 50,001 60,001 70,001 80,001 OVER
Other Wages 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 90,000
1) Find the amount of your wages in the left-hand column. 0
10,000 B B B B B B B B B B
2) Find the amount of the total for all other wages (including 10,001
20,000 B B B B C C C C C C
your spouse’s/civil union partner’s wages) along the top
row. Y 20,001
O 30,000 B B B A A D D D D D
3) Follow along the row that contains your wages until you U 30,001
B B A A A A A E E E
come to the column that contains the other wages. 40,000
R
40,001
50,000 B C A A A A A E E E
4) This meeting point indicates the Withholding Table that best
reflects your income situation. W 50,001
60,000 B C D A A A E E E E
A
5) If you have chosen this method, enter the “letter” of the 60,001
G 70,000 B C D A A E E E E E
withholding rate table on Line 3 of the NJ-W4.
E 70,001
NOTE: If your income situation substantially increases (or S 80,000 B C D E E E E E E E
decreases) in the future, you should resubmit a 80,001
revised NJ-W4 to your employer. 90,000 B C D E E E E E E E
over
THIS FORM MAY BE REPRODUCED 90,000 B C D E E E E E E E
RATE TABLES FOR WAGE CHART
The rate tables listed below correspond to the letters in the Wage Chart on the front page. Use these to estimate the amount
of withholding that will occur if you choose to use the wage chart. Compare this to your estimated income tax liability for your
New Jersey Income Tax return to see if this is the correct amount of withholding that you should have.
RATE ‘A’
WEEKLY PAYROLL PERIOD (Allowance $19.20) ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable The amount of income If the amount of taxable The amount of income
wages is: tax to be withheld is: wages is: tax to be withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0 $ 384 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 384 $ 673 $ 5.76 + 2.0% $ 384 $ 20,000 $ 35,000 $ 300.00 + 2.0% $ 20,000
$ 673 $ 769 $ 11.54 + 3.9% $ 673 $ 35,000 $ 40,000 $ 600.00 + 3.9% $ 35,000
$ 769 $ 1,442 $ 15.28 + 6.1% $ 769 $ 40,000 $ 75,000 $ 795.00 + 6.1% $ 40,000
$ 1,442 $ 56.34 + 7.0% $ 1,442 $ 75,000 $ 2,930.00 + 7.0% $ 75,000
$ 9,615 $ 628.45 + 9.9% $ 9,615 $ 500,000 $ 32,680.00 + 9.9% $ 500,000
RATE ‘B’
$ 0 $ 384 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 384 $ 961 $ 5.76 + 2.0% $ 384 $ 20,000 $ 50,000 $ 300.00 + 2.0% $ 20,000
$ 961 $ 1,346 $ 17.30 + 2.7% $ 961 $ 50,000 $ 70,000 $ 900.00 + 2.7% $ 50,000
$ 1,346 $ 1,538 $ 27.70 + 3.9% $ 1,346 $ 70,000 $ 80,000 $ 1,440.00 + 3.9% $ 70,000
$ 1,538 2,884 $ 35.18 + 6.1% $ 1,538 $ 80,000 $ 150,000 $ 1,830.00 + 6.1% $ 80,000
$ 2,884 $ 117.29 + 7.0% $ 2,884 $ 150,000 $ 6,100.00 + 7.0% $ 150,000
$ 9,615 $ 588.46 + 9.9% $ 9,615 $ 500,000 $ 30,600.00 + 9.9% $ 500,000
RATE ‘C’
$ 0 $ 384 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 384 $ 769 $ 5.76 + 2.3% $ 384 $ 20,000 $ 40,000 $ 300.00 + 2.3% $ 20,000
$ 769 $ 961 $ 14.62 + 2.8% $ 769 $ 40,000 $ 50,000 $ 760.00 + 2.8% $ 40,000
$ 961 $ 1,153 $ 19.99 + 3.5% $ 961 $ 50,000 $ 60,000 $ 1,040.00 + 3.5% $ 50,000
$ 1,153 $ 2,884 $ 26.71 + 5.6% $ 1,153 $ 60,000 $ 150,000 $ 1,390.00 + 5.6% $ 60,000
$ 2,884 $ 123.65 + 6.6% $ 2,884 $ 150,000 $ 6,430.00 + 6.6% $ 150,000
$ 9,615 $ 567.90 + 9.9% $ 9,615 $ 500,000 $ 29,530.00 + 9.9% $ 500,000
RATE ‘D’
$ 0 $ 384 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 384 $ 769 $ 5.76 + 2.7% $ 384 $ 20,000 $ 40,000 $ 300.00 + 2.7% $ 20,000
$ 769 $ 961 $ 16.16 + 3.4% $ 769 $ 40,000 $ 50,000 $ 840.00 + 3.4% $ 40,000
$ 961 $ 1,153 $ 22.68 + 4.3% $ 961 $ 50,000 $ 60,000 $ 1,180.00 + 4.3% $ 50,000
$ 1,153 $ 2,884 $ 30.94 + 5.6% $ 1,153 $ 60,000 $ 150,000 $ 1,610.00 + 5.6% $ 60,000
$ 2,884 $ 127.88 + 6.5% $ 2,884 $ 150,000 $ 6,650.00 + 6.5% $ 150,000
$ 9,615 $ 565.40 + 9.9% $ 9,615 $ 500,000 $ 29,400.00 + 9.9% $ 500,000
RATE ‘E’
$ 0 $ 384 1.5% $ 0 $ 0 $ 20,000 1.5% $ 0
$ 384 $ 673 $ 5.76 + 2.0% $ 384 $ 20,000 $ 35,000 $ 300.00 + 2.0% $ 20,000
$ 673 $ 1,923 $ 11.54 + 5.8% $ 673 $ 35,000 $ 100,000 $ 600.00 + 5.8% $ 35,000
$ 1,923 $ 84.04 + 6.5% $ 1,923 $ 100,000 $ 4,370.00 + 6.5% $ 100,000
$ 9,615 $ 584.20 + 9.9% $ 9,615 $ 500,000 $ 30,370.00 + 9.9% $ 500,000
Department of Taxation and Finance
(PSOR\HH¶V:LWKKROGLQJ$OORZDQFH&HUWL¿FDWH
IT-2104
New York State • New York City • Yonkers
First name and middle initial Last name Your social security number
Permanent home address (number and street or rural route) Apartment number
6LQJOHRU+HDGRIKRXVHKROG Married
Married, but withhold at higher single rate
&LW\YLOODJHRUSRVWRI¿FH 6WDWH =,3FRGH
Note:,IPDUULHGEXWOHJDOO\VHSDUDWHGPDUNDQX in
the Single or Head of household box.
Are you a resident of New York City? ........... Yes No

Are you a resident of Yonkers? ..................... Yes No
Complete the worksheet on page 3 before making any entries.
1 7RWDOQXPEHURIDOORZDQFHV\RXDUHFODLPLQJIRU1HZ<RUN6WDWHDQG<RQNHUVLIDSSOLFDEOH(from line 17) ........... 1
2 Total number of allowances for New York City (from line 28) .................................................................................. 2
Use lines 3, 4, and 5 below to have additional withholding per pay period under special agreement with your employer.
3 1HZ<RUN6WDWHDPRXQW ........................................................................................................................................ 3
4 New York City amount ........................................................................................................................................... 4
5 Yonkers amount .................................................................................................................................................... 5
,FHUWLI\WKDW,DPHQWLWOHGWRWKHQXPEHURIZLWKKROGLQJDOORZDQFHVFODLPHGRQWKLVFHUWL¿FDWH
Penalty – A penalty of $500 may be imposed for any false statement you make that decreases the amount of money you have withheld
from your wages. You may also be subject to criminal penalties.
Employee: detach this page and give it to your employer; keep a copy for your records.
Employer: .HHSWKLVFHUWL¿FDWHZLWK\RXUUHFRUGV
Mark an XLQER[$DQGRUER[%WRLQGLFDWHZK\\RXDUHVHQGLQJDFRS\RIWKLVIRUPWR1HZ<RUN6WDWH (see instructions)
$ (PSOR\HHFODLPHGPRUHWKDQH[HPSWLRQDOORZDQFHVIRU1<6 ............ A
B Employee is a new hire or a rehire ... B First date employee performed services for pay (mm-dd-yyyy) (see instr.)
$UHGHSHQGHQWKHDOWKLQVXUDQFHEHQH¿WVDYDLODEOHIRUWKLVHPSOR\HH" ............. Yes No
,IYesHQWHUWKHGDWHWKHHPSOR\HHTXDOL¿HV(mm-dd-yyyy)
Employer’s name and address (Employer: complete this section only if you are sending a copy of this form to the NYS Tax Department.) (PSOR\HULGHQWL¿FDWLRQQXPEHU
Instructions
Changes effective for 2017 LVGLIIHUHQWIURPIHGHUDO)RUP:RUKDVFKDQJHG&RPPRQUHDVRQVIRU
)RUP,7KDVEHHQUHYLVHGIRUWD[\HDU7KHZRUNVKHHWRQ FRPSOHWLQJDQHZ)RUP,7HDFK\HDULQFOXGHWKHIROORZLQJ
SDJHDQGWKHFKDUWVEHJLQQLQJRQSDJHXVHGWRFRPSXWHZLWKKROGLQJ • You started a new job.
DOORZDQFHVRUWRHQWHUDQDGGLWLRQDOGROODUDPRXQWRQOLQHVRU • You are no longer a dependent.
KDYHEHHQUHYLVHG,I\RXSUHYLRXVO\¿OHGD)RUP,7DQGXVHGWKH
• Your individual circumstances may have changed (for example, you
ZRUNVKHHWRUFKDUWV\RXVKRXOGFRPSOHWHDQHZ)RUP,7DQG
were married or have an additional child).
give it to your employer.
• You moved into or out of NYC or Yonkers.
:KRVKRXOG¿OHWKLVIRUP • You itemize your deductions on your personal income tax return.
7KLVFHUWL¿FDWH)RUP,7LVFRPSOHWHGE\DQHPSOR\HHDQGJLYHQ <RXFODLPDOORZDQFHVIRU1HZ<RUN6WDWHFUHGLWV
WRWKHHPSOR\HUWRLQVWUXFWWKHHPSOR\HUKRZPXFK1HZ<RUN6WDWHDQG <RXRZHGWD[RUUHFHLYHGDODUJHUHIXQGZKHQ\RX¿OHG\RXUSHUVRQDO
New York City and Yonkers) tax to withhold from the employee’s pay. The income tax return for the past year.
more allowances claimed, the lower the amount of tax withheld.
<RXUZDJHVKDYHLQFUHDVHGDQG\RXH[SHFWWRHDUQRUPRUH
,I\RXGRQRW¿OH)RUP,7\RXUHPSOR\HUPD\XVHWKHVDPHQXPEHU during the tax year.
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tax law, this may result in the wrong amount of tax withheld for New York more for the tax year.
6WDWH1HZ<RUN&LW\DQG<RQNHUV&RPSOHWH)RUP,7HDFK\HDU <RXKDYHVLJQL¿FDQWO\PRUHRUOHVVLQFRPHIURPRWKHUVRXUFHVRUIURP
DQG¿OHLWZLWK\RXUHPSOR\HULIWKHQXPEHURIDOORZDQFHV\RXPD\FODLP another job.
• You no longer qualify for exemption from withholding.
Page 2 RI IT-2104
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are entitled to fewer allowances than claimed on your original federal applicable) between you and your working spouse.
)RUP:DQGWKHGLVDOORZHGDOORZDQFHVZHUHFODLPHGRQ\RXU RUPRUHXVHWKHFKDUWVLQ3DUWDQGHQWHUWKHDGGLWLRQDO
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¿OHDVHSDUDWH,7FHUWL¿FDWHZLWKHDFKRI\RXUHPSOR\HUV%H
<RXFDQQRWXVH)RUP,7WRFODLPH[HPSWLRQIURPZLWKKROGLQJ sure to claim only the total number of allowances that you are entitled
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)RUP,7(&HUWL¿FDWHRI([HPSWLRQIURP:LWKKROGLQJ, with your \RXUDOORZDQFHVDW\RXUKLJKHUSD\LQJMREDQG]HURDOORZDQFHVDW
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exemption. This exemption from withholding is allowable only if you had tax withheld, if you are a single taxpayer or head of household with
no New York income tax liability in the prior year, you expect none in the two or more jobs, and your combined wages from all jobs are under
current year, and\RXDUHRYHU\HDUVRIDJHXQGHURUDIXOOWLPH UHGXFHWKHQXPEHURIDOORZDQFHVE\VHYHQRQOLQHDQG
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you are a military spouse and meet the conditions set forth under the MREHPSOR\HU,I\RXDUULYHDWQHJDWLYHDOORZDQFHVOHVVWKDQ]HURVHH
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IXOOWLPHVWXGHQW\RXPD\RZHWD[LI\RXULQFRPHLVPRUHWKDQ ,I\RXDUHDVLQJOHRUDKHDGRIKRXVHKROGWD[SD\HUDQG\RXUFRPELQHG
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Withholding allowances the chart(s) in Part 5 and enter the additional withholding dollar amount
You may not claim a withholding allowance for yourself or, if married, from the chart on line 3.
your spouse. Claim the number of withholding allowances you compute ,I\RXDUHDPDUULHGWD[SD\HUDQG\RXUFRPELQHGZDJHVIURPDOORI
LQ3DUWDQG3DUWRQSDJHRIWKLVIRUP,I\RXZDQWPRUHWD[ \RXUMREVDUHRUPRUHXVHWKHFKDUWVLQ3DUWDQGHQWHUWKH
withheld, you may claim fewer allowances. If you claim more than DGGLWLRQDOZLWKKROGLQJGROODUDPRXQWIURPWKHFKDUWRQOLQH6XEVWLWXWH
14 allowances, your employer must send a copy of your Form IT-2104 the words +LJKHUSD\LQJMREfor+LJKHUHDUQHU¶VZDJHV within the chart).
WRWKH1HZ<RUN6WDWH7D['HSDUWPHQW<RXPD\WKHQEHDVNHGWR
YHULI\\RXUDOORZDQFHV,I\RXDUULYHDWQHJDWLYHDOORZDQFHVOHVVWKDQ Dependents – ,I\RXDUHDGHSHQGHQWRIDQRWKHUWD[SD\HUDQGH[SHFW
]HURRQOLQHVRUDQG\RXUHPSOR\HUFDQQRWDFFRPPRGDWHQHJDWLYH \RXULQFRPHWRH[FHHG\RXVKRXOGUHGXFH\RXUZLWKKROGLQJ
allowances, enter 0 and see Additional dollar amount(s) below. DOORZDQFHVE\RQHIRUHDFKRILQFRPHRYHU7KLVZLOO
ensure that your employer withholds enough tax.
Income from sources other than wages –,I\RXKDYHPRUHWKDQ
RILQFRPHIURPVRXUFHVRWKHUWKDQZDJHVVXFKDVLQWHUHVW Following the above instructions will help to ensure that you will not owe
dividends, or alimony received), reduce the number of allowances DGGLWLRQDOWD[ZKHQ\RX¿OH\RXUUHWXUQ
FODLPHGRQOLQHDQGOLQHLIDSSOLFDEOHRIWKH,7FHUWL¿FDWHE\RQH Heads of households with only one job – ,I\RXZLOOXVHWKH
IRUHDFKRIQRQZDJHLQFRPH,I\RXDUULYHDWQHJDWLYHDOORZDQFHV KHDGRIKRXVHKROG¿OLQJVWDWXVRQ\RXUVWDWHLQFRPHWD[UHWXUQPDUN
(less than zero), see :LWKKROGLQJDOORZDQFHV above. You may also the Single or Head of householdER[RQWKHIURQWRIWKHFHUWL¿FDWH,I\RX
FRQVLGHU¿OLQJHVWLPDWHGWD[HVSHFLDOO\LI\RXKDYHVLJQL¿FDQWDPRXQWV have only one job, you may also wish to claim two additional withholding
of nonwage income. Estimated tax requires that payments be made by DOORZDQFHVRQOLQH
the employee directly to the Tax Department on a quarterly basis. For
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Payment Voucher for Individuals, or see Need help?RQSDJH
You may ask your employer to withhold an additional dollar amount each
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any credits other than the credits listed in the worksheet, such as an instances, if you compute a negative number of allowances and your
investment tax credit, you may claim additional allowances. employer cannot accommodate a negative number, for each negative
DOORZDQFHFODLPHG\RXVKRXOGKDYHDQDGGLWLRQDORIWD[ZLWKKHOGSHU
)LQG\RXU¿OLQJVWDWXVDQG\RXU1HZ<RUNDGMXVWHGJURVVLQFRPH1<$*,
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in the chart below, and divide the amount of the expected credit by the
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number indicated. Enter the result (rounded to the nearest whole number)
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additional withholding for Yonkers on line 5.
Single and Head of household Married Divide amount of Note:,I\RXDUHUHTXHVWLQJ\RXUHPSOR\HUWRZLWKKROGDQDGGLWLRQDOGROODU
NYAGI is: and NYAGI is: and NYAGI is: expected credit by: DPRXQWRQOLQHVRURIWKLVDOORZDQFHFHUWL¿FDWHWKHDGGLWLRQDO
dollar amount, as determined by these instructions or by using the
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if you are not paid on a weekly basis, you will need to adjust the dollar
Between Between Between amount(s) that you compute. For example, if you are paid biweekly, you
DQG DQG DQG must double the dollar amount(s) computed.

Over Over Over Avoid underwithholding

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designed to ensure that the correct amount of tax is withheld from your pay.
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income to be less than $323,200. In addition, you expect to receive a DODUJHWD[OLDELOLW\ZKHQ\RX¿OH\RXUUHWXUQ7KH7D['HSDUWPHQWPXVW
ÀRZWKURXJKRIDQLQYHVWPHQWWD[FUHGLWIURPWKH6FRUSRUDWLRQRIZKLFK assess interest and may impose penalties in certain situations in addition
\RXDUHDVKDUHKROGHU7KHLQYHVWPHQWWD[FUHGLWZLOOEH'LYLGH WRWKHWD[OLDELOLW\(YHQLI\RXGRQRW¿OHDUHWXUQZHPD\GHWHUPLQH
WKHH[SHFWHGFUHGLWE\ 7KHDGGLWLRQDOZLWKKROGLQJ that you owe personal income tax, and we may assess interest and
DOORZDQFHVZRXOGEH(QWHU2 on line 13. penalties on the amount of tax that you should have paid during the year.
Married couples with both spouses working –,I\RXDQG\RXUVSRXVH
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respective employers. Your withholding will better match your total tax if (continued)
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IT-2104 Page 3 RI
Employers Box B – ,I\RXDUHVXEPLWWLQJDFRS\RIWKLVIRUPWRFRPSO\ZLWK1HZ
Box A – ,I\RXDUHUHTXLUHGWRVXEPLWDFRS\RIDQHPSOR\HH¶V <RUN6WDWH¶V1HZ+LUH5HSRUWLQJ3URJUDPPDUNDQX in box B. Enter the
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RI)RUP,7WRNYS Tax Department, Income Tax Audit VHUYLFHVEDVHGVROHO\RQFRPPLVVLRQVWKLVLVWKH¿UVWGD\DQHPSOR\HH
$GPLQLVWUDWRU:LWKKROGLQJ&HUWL¿FDWH&RRUGLQDWRU:$+DUULPDQ working for commissions is eligible to earn commissions. Also, mark an X
Campus, Albany NY 12227-0865.,IWKHHPSOR\HHLVDOVRDQHZKLUHRU in the Yes or NoER[LQGLFDWLQJLIGHSHQGHQWKHDOWKLQVXUDQFHEHQH¿WVDUH
rehire, see Box BLQVWUXFWLRQV6HH3XEOLFDWLRQDesignated Private DYDLODEOHWRWKLVHPSOR\HH,IYesHQWHUWKHGDWHWKHHPSOR\HHTXDOL¿HV
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PRUHWKDQDOORZDQFHVDUH submitting this form, go to ZZZQ\QHZKLUHFRP
Quarter Due date Quarter Due date
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Worksheet
See the instructions before completing this worksheet.
Part 1 – Complete this part to compute your withholding allowances for New York State and Yonkers OLQH.
6 Enter the number of dependents that you will claim on your state return (do not include yourself or, if married, your spouse) ..... 6
For lines 7, 8, and 9, enter 1 for each credit you expect to claim on your state return.
7 College tuition credit .................................................................................................................................................................. 7
8 1HZ<RUN6WDWHKRXVHKROGFUHGLW ............................................................................................................................................... 8
9 5HDOSURSHUW\WD[FUHGLW .............................................................................................................................................................. 9
For lines 10, 11, and 12, enter 3 for each credit you expect to claim on your state return.
10 Child and dependent care credit ................................................................................................................................................ 10
11 Earned income credit ................................................................................................................................................................. 11
12 (PSLUH6WDWHFKLOGFUHGLW ............................................................................................................................................................ 12
13 Other credits (see instructions) ...................................................................................................................................................... 13
14 +HDGRIKRXVHKROGVWDWXVand only one job (enter 2 if the situation applies) ................................................................................... 14
15 Enter an estimate of your federal adjustments to income, such as alimony you will pay for the tax year
DQGGHGXFWLEOH,5$FRQWULEXWLRQV\RXZLOOPDNHIRUWKHWD[\HDU7RWDOHVWLPDWH
'LYLGHWKLVHVWLPDWHE\'URSDQ\IUDFWLRQDQGHQWHUWKHQXPEHU.............................................................................. 15
16 ,I\RXH[SHFWWRLWHPL]HGHGXFWLRQVRQ\RXUVWDWHWD[UHWXUQFRPSOHWH3DUWEHORZDQGHQWHUWKHQXPEHUIURPOLQH
All others enter 0 ................................................................................................................................................................... 16
17 $GGOLQHVWKURXJK(QWHUWKHUHVXOWKHUHDQGRQOLQH,I\RXKDYHPRUHWKDQRQHMRERULI\RXDQG\RXUVSRXVHERWK
work, see instructions for 7D[SD\HUVZLWKPRUHWKDQRQHMRE or 0DUULHGFRXSOHVZLWKERWKVSRXVHVZRUNLQJ. ..................... 17
Part 2 – Complete this part only if you expect to itemize deductions on your state return.
18 Enter your estimated federal itemized deductions for the tax year ........................................................................................... 18
19 (QWHU\RXUHVWLPDWHGVWDWHORFDODQGIRUHLJQLQFRPHWD[HVRUVWDWHDQGORFDOJHQHUDOVDOHVWD[HVLQFOXGHGRQOLQH ........ 19
20 6XEWUDFWOLQHIURPOLQH .................................................................................................................................................... 20
21 Enter your estimated college tuition itemized deduction .......................................................................................................... 21
22 $GGOLQHVDQG ................................................................................................................................................................. 22
23 %DVHGRQ\RXUIHGHUDO¿OLQJVWDWXVHQWHUWKHDSSOLFDEOHDPRXQWIURPWKHWDEOHEHORZ ........................................................... 23
Standard deduction table
6LQJOHFDQQRWEHFODLPHGDVDGHSHQGHQW .... 4XDOLI\LQJZLGRZHU ........................................
6LQJOHFDQEHFODLPHGDVDGHSHQGHQW ....... 0DUULHG¿OLQJMRLQWO\ ..........................................
+HDGRIKRXVHKROG......................................... 0DUULHG¿OLQJVHSDUDWHUHWXUQV .........................
24 6XEWUDFWOLQHIURPOLQH(if line 23 is larger than line 22, enter 0KHUHDQGRQOLQHDERYH ....................................................... 24
25 'LYLGHOLQHE\'URSDQ\IUDFWLRQDQGHQWHUWKHUHVXOWKHUHDQGRQOLQHDERYH................................................... 25
Part 3 – Complete this part to compute your withholding allowances for New York City OLQH.
26 (QWHUWKHDPRXQWIURPOLQHDERYH ......................................................................................................................................... 26
27 $GGOLQHVWKURXJKDERYHDQGHQWHUWRWDOKHUH ................................................................................................................ 27
28 $GGOLQHVDQG(QWHUWKHUHVXOWKHUHDQGRQOLQH ......................................................................................................... 28
Page 4 RI IT-2104
Part 4 – These charts are only for married couples with both spouses working or married couples with one spouse working more than
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Enter the additional withholding dollar amount on line 3.
7KHDGGLWLRQDOGROODUDPRXQWDVVKRZQEHORZLVDFFXUDWHIRUDZHHNO\SD\UROO,I\RXDUHQRWSDLGRQDZHHNO\EDVLV\RXZLOOQHHGWR
adjust these dollar amount(s). For example, if you are paid biweekly, you must double the dollar amount(s) computed.
Combined wages between $107,650 and $538,749

$107,650 $129,250 $150,750 $172,300 $193,850 $236,950 $280,100 $323,200 $377,100 $430,950 $484,900
Higher earner’s wages $129,249 $150,749 $172,299 $193,849 $236,949 $280,099 $323,199 $377,099 $430,949 $484,899 $538,749

Combined wages between $538,750 and $1,185,399

$538,750 $592,650 $646,500 $700,400 $754,300 $808,200 $862,050 $915,950 $969,900 $1,023,750 $1,077,550 $1,131,500
Higher earner’s wages $592,649 $646,499 $700,399 $754,299 $808,199 $862,049 $915,949 $969,899 $1,023,749 $1,077,549 $1,131,499 $1,185,399

IT-2104 Page 5 RI
Combined wages between $1,185,400 and $1,724,299

$1,185,400 $1,239,250 $1,293,200 $1,347,050 $1,400,950 $1,454,850 $1,508,700 $1,562,550 $1,616,450 $1,670,400
Higher earner’s wages $1,239,249 $1,293,199 $1,347,049 $1,400,949 $1,454,849 $1,508,699 $1,562,549 $1,616,449 $1,670,399 $1,724,299


$1,724,300 $1,778,150 $1,832,050 $1,885,950 $1,939,800 $1,993,700 $2,047,600 $2,101,500 $2,155,350 $2,209,300
Higher earner’s wages $1,778,149 $1,832,049 $1,885,949 $1,939,799 $1,993,699 $2,047,599 $2,101,499 $2,155,349 $2,209,299 $2,263,265

Note:7KHVHFKDUWVGRQRWDFFRXQWIRUDGGLWLRQDOZLWKKROGLQJLQWKHIROORZLQJLQVWDQFHV
DPDUULHGFRXSOHZLWKERWKVSRXVHVZRUNLQJZKHUHRQHVSRXVH¶VZDJHVDUHPRUHWKDQEXWOHVVWKDQDQGWKHRWKHU
VSRXVH¶VZDJHVDUHDOVRPRUHWKDQEXWOHVVWKDQ
PDUULHGWD[SD\HUVZLWKRQO\RQHVSRXVHZRUNLQJDQGWKDWVSRXVHZRUNVPRUHWKDQRQHMREZLWKZDJHVIURPHDFKMREXQGHUEXW
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,I\RXDUHLQRQHRIWKHVHVLWXDWLRQVDQG\RXZRXOGOLNHWRUHTXHVWDQDGGLWLRQDOGROODUDPRXQWRIZLWKKROGLQJIURP\RXUZDJHVSOHDVHFRQWDFWWKH7D[
Department for assistance (see Need help?RQSDJH
Page 6 RI IT-2104
Part 5 – These charts are only for single taxpayers and head of household taxpayers with more than one job, and whose combined
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Enter the additional withholding dollar amount on line 3.
7KHDGGLWLRQDOGROODUDPRXQWDVVKRZQEHORZLVDFFXUDWHIRUDZHHNO\SD\UROO,I\RXDUHQRWSDLGRQDZHHNO\EDVLV\RXZLOOQHHGWR
adjust these dollar amount(s). For example, if you are paid biweekly, you must double the dollar amount(s) computed.
Combined wages between $107,650 and $538,749

$107,650 $129,250 $150,750 $172,300 $193,850 $236,950 $280,100 $323,200 $377,100 $430,950 $484,900
Higher wage $129,249 $150,749 $172,299 $193,849 $236,949 $280,099 $323,199 $377,099 $430,949 $484,899 $538,749

Combined wages between $538,750 and $1,185,399

$538,750 $592,650 $646,500 $700,400 $754,300 $808,200 $862,050 $915,950 $969,900 $1,023,750 $1,077,550 $1,131,500
Higher wage $592,649 $646,499 $700,399 $754,299 $808,199 $862,049 $915,949 $969,899 $1,023,749 $1,077,549 $1,131,499 $1,185,399

(Part 5 continued on page 7)
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Need help?
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Visit our website at www.tax.ny.gov
• get information and manage your taxes online
• check for new online services and features
Telephone assistance
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Text Telephone (TTY) Hotline (for persons with
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IT-2104 Page 7 RI

$1,185,400 $1,239,250 $1,293,200 $1,347,050 $1,400,950 $1,454,850 $1,508,700 $1,562,550 $1,616,450 $1,670,400
Higher wage $1,239,249 $1,293,199 $1,347,049 $1,400,949 $1,454,849 $1,508,699 $1,562,549 $1,616,449 $1,670,399 $1,724,299


$1,724,300 $1,778,150 $1,832,050 $1,885,950 $1,939,800 $1,993,700 $2,047,600 $2,101,500 $2,155,350 $2,209,300
Higher wage $1,778,149 $1,832,049 $1,885,949 $1,939,799 $1,993,699 $2,047,599 $2,101,499 $2,155,349 $2,209,299 $2,263,265

Department of Taxation and Finance
,706
New York State Withholding Exemption (8/15)
&HUWL¿FDWHIRU0LOLWDU\6HUYLFH3HUVRQQHO
First name and middle initial Last name Social security number
3ULQWRUW\SH
Military address (number and street)
City State ZIP code
Address of permanent place of abode (number and street) City State ZIP code
*HQHUDOLQVWUXFWLRQV
)LOHWKLVIRUPZLWK\RXUPLOLWDU\¿QDQFHRI¿FHU'RQRWVHQGWKLVIRUPWRWKH7D['HSDUWPHQW
If you are a resident of New York State when you enter military service and are assigned to duty outside New York State, you do not
change your resident status because of the assignment; you remain a New York State resident for tax purposes unless you meet all
three of the conditions in either Group A or Group B.
*URXS$
1. You did not maintain any permanent place of abode in New York State during the tax year; and
2. you maintained a permanent place of abode outside New York State during the entire tax year; and
3. you spent 30 days or less (any part of a day is a day for this purpose) in New York State during the tax year.
*URXS%
1 You were in a foreign country or countries for at least 450 days (any part of a day is a day for this purpose) during any period of
548 consecutive days; and
2. you, your spouse (unless legally separated), and your minor children spent 90 days or less (any part of a day is a day for this
purpose) in New York State during this 548-day period; and
3. during the nonresident portion of the taxable year in which the 548-day period begins, and during the nonresident portion of the
taxable year in which the 548-day period ends, you were present in New York State for no more than the number of days that
bears the same ratio to 90 as the number of days in such portion of the taxable year bears to 548. This condition is illustrated by
the following formula:
Number of days in the nonresident portion x 90 = Maximum number of days allowed in New York State
548
If you are married and your spouse and family continue to reside in New York State, their abode will generally be considered to be an
abode that you maintain, and Group A, condition number 1, will not be met.
A permanent place of abode under Group A, condition number 2, is a place you maintain from year to year on a continuing basis.
Barracks, quarters on a ship, or any structure that contains only bachelor-type quarters and not facilities ordinarily found in a dwelling
will generally not qualify as a permanent place of abode. An abode maintained while you are on temporary duty or attending a
specialized training school away from your permanent duty station would not be considered a permanent place of abode.
For more information, see Publication 361, New York State Income Tax Information for Military Personnel and Veterans.
A penalty of $500 may be imposed for furnishing false information that decreases the withholding amount.
0HPEHURIDUPHGIRUFHVFHUWL¿FDWLRQ - I certify that I anticipate meeting the three conditions in either Group A or Group B
QHFHVVDU\WRH[HPSWP\PLOLWDU\SD\IURPZLWKKROGLQJ,DOVRGHFODUHWKDW,ZLOOQRWLI\P\PLOLWDU\¿QDQFHRI¿FHUZLWKLQGD\VRIDQ\
changes that affect my withholding status.
Date Signature
3ULYDF\QRWL¿FDWLRQ
See our Web site at www.tax.ny.gov or Publication 54, 3ULYDF\1RWL¿FDWLRQ.
FORM NDW-M - Exemption From Withholding for a Qualifying
Spouse of a U.S. Armed Forces Servicemember For Calendar Year
NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER
SFN 28720 (6-2014) 20___
Employee - See "Instructions for employee" for eligibility requirements and other information.
Employer - See "Instructions for employer" for the purpose and proper handling of this form.
Part 1 - To be completed by the employee

1. For each of the following statements, indicate whether it is true or false by filling in the appropriate circle. If any of the
statements are false, you are not eligible for the withholding exemption.
TRUE FALSE
a. I am not a member of the U.S. armed forces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. I am married to an active duty member of the U.S. armed forces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. My military spouse and I are domiciled in a state other than North Dakota . . . . . . . . . . . . . . . . . . . . . . . . . .
d. My military spouse's permanent duty station is in North Dakota. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e. I am residing and working in North Dakota only because I want to be with my military spouse
while he or she is stationed in North Dakota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. If ALL of the statements in item 1 are true, provide the following information for you (the employee) and your
military spouse. All boxes must be filled in to be valid.
Employee Name (First, MI, Last) Social security number State of domicile (legal residence)
information
Street address where currently residing City State ZIP code
Military Name (First, MI, Last) Social security number

spouse
information Military spouse's permanent duty station Military spouse's state of domicile (legal residence)
3. I declare, under penalty of perjury, that the wages I earn for my services performed in North Dakota are exempt from North
Dakota income tax because I meet the conditions of the Military Spouses Residency Relief Act (P.L. 111-97), and the
information I provided on this form is accurate to the best of my knowledge and belief.
Employee's signature Date signed Phone number
ATTACH A COPY OF YOUR DEPENDENT MILITARY ID CARD ISSUED BY THE U.S. DEPT. OF DEFENSE
Give the completed Form NDW-M with attached copy of military ID card to your employer.
Notify your employer if you become ineligible for this exemption - see instructions.
You must complete a new Form NDW-M each year to maintain the exemption - see instructions.
Part 2 - To be completed by the employer

Note: An employer shall be held harmless from liability for withholding based on the employee's representations on this form.
Employer name Employer identification number (EIN)
Address City State ZIP code
See "Instructions for employer" for the proper handling of this form.
PRIVACY ACT NOTIFICATION

In compliance with the Privacy Act of 1974, disclosure of a social security number or Federal Employer Identification Number
(FEIN) on this form is required under N.D.C.C. §§ 57-01-15 and 57-38-56, and will be used for tax reporting, identification,
and administration of North Dakota tax laws. Disclosure is mandatory. Failure to provide the social security number or FEIN
may delay or prevent the processing of this form.
it. Domicile is based on your intent
Instructions to and actions, which must be consistent. Instructions for
Form NDW-M The Servicemembers Civil Relief employer
Act provides that the domicile of a
U.S. armed forces servicemember
Purpose of form does not change based only on the Requirement to withhold
The Military Spouses Residency Relief servicemember’s presence in a state in North Dakota income tax law requires
Act (“Act”) (P.L. 111-97) is federal compliance with military orders. The you to withhold North Dakota income
legislation that was signed into law on Military Spouses Residency Relief Act tax from wages paid to an employee if
November 11, 2009. This Act amended provides that a civilian spouse’s domicile the employee performs services within
the Servicemembers Civil Relief Act to does not change based only on the North Dakota and the wages are subject
provide a number of benefits to civilian civilian spouse’s presence in a state to be to federal income tax withholding.
spouses of active duty U.S. armed forces with the servicemember.
servicemembers. If certain conditions Form NDW-M exemption
are met, a civilian spouse’s compensation Completing Form NDW-M
An exception to the requirement to
received for working in the state where If you meet all of the eligibility withhold North Dakota income tax
the servicemember spouse is stationed is requirements for the exemption from applies if an employee completes and
exempted from that state’s income tax. withholding, fill in the last two digits of gives to you a Form NDW-M. This
the calendar year in the upper right-hand exception applies only if you have a
A civilian spouse (employee) whose corner, then fill out Items 1 through 3 of
wages are exempt from North Dakota Form NDW-M on file for the employee;
Part 1. Attach a copy of your dependent it is not enough that the employee is
income tax because of the Act may use military ID card to Form NDW-M, and
Form NDW-M to apply for exemption eligible for the exemption under the Act.
give them to your employer.
from North Dakota income tax
withholding. What you must do
When the withholding
exemption takes effect If an employee gives you a completed
Form NDW-M, do the following:
Form NDW-M takes effect on the later of
Instructions for (1) the date you give it to your employer
1. Check to see that all items in Part 1
employee or (2) the first payroll period your
are filled in and a copy of the
employee’s dependent military ID
employer is able to put the exemption card is attached. If not, return the
Eligibility into effect. The exemption does not form to the employee.
apply to wages paid prior to the date 2. Fill in Part 2.
If you are a civilian spouse of an active Form NDW-M takes effect.
duty U.S. armed forces servicemember, 3. Keep the original signed
you may complete Form NDW-M if you Form NDW-M and the attached
Annual renewal copy of the military ID card for your
meet all of the following conditions:
Form NDW-M is valid only for the payroll records; it relieves you of
• You and your servicemember spouse calendar year for which it is completed. your obligation to withhold North
maintain domicile in a state other than Provided you are still eligible, you Dakota income tax, and you shall
North Dakota. This applies even if must file a new Form NDW-M for each be held harmless from liability for
you have different states of domicile. subsequent year you want to continue withholding based on the employee’s
See “Domicile outside North Dakota” the exemption from North Dakota representations on the form.
below. withholding. 4. Mail a copy of the completed
• Your servicemember spouse’s
Form NDW-M and attached military
permanent duty station is in North
Notification of ineligibility ID card to:
Dakota.
You must notify your employer to begin Attn: Withholding Tax Section
• You are in North Dakota only because
the withholding of North Dakota income Office of State Tax Commissioner
you want to be with your service-
tax from your wages if you become 600 E. Blvd. Ave., Dept. 127
member spouse who is stationed in
ineligible for the exemption. This would Bismarck, ND 58505-0599
North Dakota.
occur in any of the following cases: Or fax it to the Withholding Tax
Domicile outside North • Divorce from the servicemember. Section at (701) 328-1942.
Dakota • Death of the servicemember.
“Domicile” refers to your residence • Change in domicile to North Dakota
by either spouse.
by law, and is also referred to as your
• Change in the servicemember’s Questions
legal residence. It is the place that
is your permanent home, and is the permanent duty station to a location If you have questions about this form,
place to which you always intend to outside North Dakota. call the Withholding Tax Section at
return whenever you are absent from (701) 328-1248. Or send an e-mail to
withhold@nd.gov.
IT MIL-SP
Rev. 3/17
P.O. Box 2476

Columbus, OH 43216-2476
1-800-282-1780
Exemption from Withholding – Military Spouse Employee

Purpose: The Federal Military Spouses Residency Relief Act states that the income of a civilian spouse of a military member
is not subject to state income tax of the state in which the spouse is present if the military member and spouse have the same
state of residency, and their state of residency is in another state pursuant to the military member’s military orders. This law
allows a civilian spouse to be exempt from withholding for Ohio income tax purposes if their state of residency is not Ohio.
Instructions for Completing This Form:
1. The employee must complete the information contained in this document and provide the employer with acceptable sup-
porting documentation. That documentation must include a copy of the employee’s spousal military identification card
issued to the employee by the Department of Defense.
2. The employer is also required to have a copy of this form on file for each employee who is claiming to be a nonresident of Ohio
because s/he is the spouse of a military member and is in Ohio due to the military orders of the spouse. Do not send a copy of the
IT MIL-SP to the Ohio Department of Taxation unless requested by the department.
Declaration of Spouse of Servicemember:

“I hereby declare, under penalty of perjury, that I am a resident of the state of and that I am pres-
ent in Ohio solely due to the military orders of my spouse. I hereby claim exemption from withholding of Ohio income tax on
my earnings in Ohio. I understand that my state of residency may tax the income I earn in Ohio.”
Employee’s signature Date (MM/DD/YY)
Employee – print full name SSN
Current mailing address, including ZIP
If you have questions, contact us at 1-800-282-1780.

IT 4 MIL
Rev. 1/08
Military Employee Exemption From Withholding

Purpose: To exempt from the withholding of Ohio income and Ohio school district income taxes military pay and allowances
received for active duty service while the Ohio resident military member is stationed outside the state of Ohio. To qualify for
the exemption, the military member must complete this form in full, sign it and submit it to his/her finance officer.1
Home address (number and street) or P.O. box number
City State ZIP code
Social Security number Name of public school district of residence School district number2
As an active duty military member of the United States, I am currently stationed outside the state of Ohio at the following
military installation (below, please provide the name and address of United States military installation; abbreviations OK):
Name
Address
City State ZIP code
Note: Ohio Revised Code section 5747.01(A)(24)3 provides that each Ohio resident does not owe Ohio income tax or Ohio
school district income tax on active duty military pay and allowances received while he/she is stationed outside the state of
Ohio. This law is effective for taxable years that begin in 2007 and thereafter.
By completing this certificate, the employee certifies that he/she is an Ohio resident currently employed as an active duty
military member whose current military station is located outside the state of Ohio. This withholding exemption applies only
to military pay and allowances received for active duty while the military member is stationed outside of Ohio. This exemption
does not apply to compensation paid that relates to nonactive duty status or to compensation received while the military
member is stationed in Ohio.
By signing this statement, the military member agrees that, if Ohio form IT 4 MIL no longer applies as a result of
the military member’s being (i) stationed in Ohio or (ii) assigned to other than an active duty status while stationed
outside of Ohio, he/she will complete Ohio form IT 4, Ohio Employee’s Withholding Exemption Certificate, to resume
Ohio income tax withholding and any applicable Ohio school district income tax withholding.
Under penalties of perjury, I certify that I have completed this certificate, and to the best of my knowledge and belief, it is
true, accurate and complete.
Signature Date
1
Finance officer: After you have adjusted your records to reflect the information set forth on this form, please mail the original form to the Ohio Department
of Taxation, IT 4 MIL Section, P.O. Box 2476, Columbus, OH, 43216-2476 and retain a copy for your records.
2
To obtain the school district number, see the listing in the back of the instructions for the Ohio individual income tax return, form IT 1040, available at our
Web site at tax.ohio.gov.
3
Ohio Revised Code section 5747.01(A)(24): “Deduct, to the extent included in federal adjusted gross income and not otherwise allowable as a deduction
or exclusion in computing federal or Ohio adjusted gross income for the taxable year, military pay and allowances received by the taxpayer during the
taxable year for active duty service in the United States Army, Air Force, Navy, Marine Corps, or Coast Guard or Reserve components thereof or the
National Guard. The deduction may not be claimed for military pay and allowances received by the taxpayer while the taxpayer is stationed in this state.”
Please see page 2 for additional information.
IT 4 MIL
Rev. 1/08
Page 2
Additional Information
Military pay and allowances for servicemembers of all military Forces in an Active Duty Other Than for Training status and
components who are Ohio residents stationed inside Ohio are assigned to provide disaster relief assistance outside Ohio.
subject to Ohio individual income tax and also to school district
income tax if the servicemember resides in a taxing school district. Military pay and allowances received while a member of the
If a servicemember is not eligible to claim exemption from Ohio National Guard or the Reserve components of the U.S. armed
income tax withholding, the servicemember should complete Ohio forces in an Active Duty Other Than for Training status and
form IT 4, available on our Web site at tax.ohio.gov. assigned to duty at any non-Ohio location in the continental
United States, along the U.S. borders, or at any overseas
Division (A)(24) of Ohio Revised Code section 5747.01 provides noncombat zone location.
that for taxable years beginning on and after Jan. 1, 2007 an Ohio
resident servicemember can deduct active duty military pay and Examples of military pay and allowances that do not qualify for this
allowances that are included in federal adjusted gross income if deduction include the following:
those amounts are received while the servicemember is stationed Military pay and allowances received while a member of the
outside Ohio. active component of the U.S. armed forces who is assigned to
a permanent duty station inside Ohio and who departs Ohio for
The term “stationed” refers to an Ohio resident servicemember’s a period of temporary duty for unit or individual training (e.g.,
permanent place of military duty. Periods of training in which a training exercises, basic and advanced training courses, and
servicemember, either individually or as part of a unit, departs their additional skill training courses).
permanent place of duty and then returns following the completion
of the training, is not included in the definition of “stationed.” Military pay and allowances received while a member of the
National Guard or the Reserve components of the U.S. armed
Examples of military pay and allowances that do qualify for this forces in an Active Duty for Training status who departs Ohio for
deduction include the following: a period of temporary duty for unit or individual training (e.g.,
Military pay and allowances received while a member of the basic and advanced individual training, unit annual training,
Active Component of the U.S. Armed Forces and assigned to training exercises, basic and advanced training courses, and
a permanent duty station outside Ohio. additional skill training courses).

Military pay and allowances received while a member of the
National Guard or the Reserve Components of the U.S. Armed
Federal Privacy Act Notice

Because we require you to provide us with a Social Security number, the Federal Privacy Act of
1974 requires us to inform you that your providing us your Social Security number is mandatory.
Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this informa-
tion. We need your Social Security number in order to administer this tax.
Form OW-9-MSE
Created 1-2010
Oklahoma Tax Commission Calendar Year:
Annual Withholding Tax Exemption Certification for Military Spouse
Read the instructions before completing this form. Except for signature, you must print.
Military Servicemember’s Name Military Servicemember’s Social Security Number
Street Address where you both reside
City, State, Zip
Name of Military Servicemember’s Station
City, State, Zip
Form OW-9MSE is to be used only for Employees claiming exemption from Oklahoma’s Income Tax Withholding
requirements because they meet the conditions set forth under the Servicemembers Civil Relief Act, as amended
by the Military Spouses Residency Relief Act (P.L. 111-97).
In order to qualify you must:
• meet the conditions below; and
• complete this form in full; and
• certify by signing this form that you are not subject to Oklahoma withholding tax because you meet the conditions
set forth below.
Check One
1. I am not a military servicemember........................................................................... YES NO
2. My spouse is a military servicemember................................................................... YES NO
3. My military servicemember spouse has current military orders

assigning him or her to a military location in Oklahoma .......................................... YES NO
4. My domicile is a state other than Oklahoma............................................................ YES NO
If YES, give name of State of Domicile ____________________________________________________ .
5. Is the state listed above the same State of Domicile as the servicemember .......... YES NO
If you answered YES to all of the above questions you qualify for exemption from Oklahoma withholding tax.
Under penalties of perjury, I certify that I am not subject to Oklahoma withholding tax because I meet the conditions set
forth under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act (P.L. 111-97)
( )
Give the certificate to your Employer. Keep a copy for your records.
Form OW-9-MSE
Annual Withholding Tax Exemption Certification for Military Spouse

Instructions
NOTE: This form must be completed annually.
Notice to Employers
Employers are not exempt from withholding tax liability for failing to withhold the proper Oklahoma tax on any Employee
unless they have a Federal Form W-4 and, if applicable, an Oklahoma Form OW-9-MSE that is fully completed and
signed by the Employee.
Requirements of Employer
• The Employee must show the Employer an original of his or her military spouse’s latest Leave and Earning State-
ment (LES). The Employer must retain a copy with the Employees’ personnel records. The Employer must ensure
the Employee’s military spouse’s LES assignment location matches the location the Employee indicated on the
Form OW-9-MSE.
• The Employee must show the Employer an original of the Employee’s current Military ID. The Employer is per-
mitted to make a copy of this document, and the Employer must ensure that the ID denotes the Employee as a
current Military Spouse. These IDs are reissued every four years; accordingly, the Employer may not accept a
Military ID that is dated more than four years before the date on which it is given to the Employer.
• The Employer must keep the Oklahoma withholding tax exemption certificate with the Employee’s personnel re-
cords. If the Employer believes the Employee has claimed too many exemptions or improperly claimed the Military
Spouse Residency Exemption, the Employer must contact the Oklahoma Tax Commission, Compliance Division
immediately, at Post Office Box 269054, Oklahoma City, OK 73126-9054, or telephone (405) 521-3251.
Criteria Used to Determine Domicile
Domicile
In order to claim domicile in a state other than the state in which you currently reside you must be able to provide sub-
stantiation that the place established is your true fixed and permanent home. If you previously were not a domiciliary of
another state you can not claim that state as your domicile merely by making an election.
Oklahoma Rule 710:50-3-36. Residency
(a) An Oklahoma resident is a person domiciled in this state. “Domicile” is the place established as a person’s true,
fixed, and permanent home. A domicile, once established, remains until a new one is established.
(b) One is presumed to retain his Oklahoma residency if he has:
(1) An Oklahoma Homestead Exemption;

(2) His family remains in Oklahoma;
(3) He retains an Oklahoma drivers license;
(4) He intends to return to Oklahoma; or
(5) He has not abandoned his Oklahoma residence.
[Source: Amended at 14 Ok Reg 2699, eff 6-26-97]

Form 499 R-4.1
Rev. Dec 13 16
Commonwealth of Puerto Rico
Department of the Treasury
WITHHOLDING EXEMPTION CERTIFICATE
READ INSTRUCTIONS ON REVERSE SIDE BEFORE COMPLETING THIS WITHHOLDING EXEMPTION CERTIFICATE.
Complete this form and submit it to your employer. Otherwise, the employer is required to withhold your income taxes without taking into consideration your personal
exemption, exemption for dependents and allowance based on deductions, pursuant the Puerto Rico Internal Revenue Code of 2011, as amended (Code).
ANY CHANGES IN THE PERSONAL EXEMPTION, THE NUMBER OF DEPENDENTS OR THE ALLOWANCE BASED ON DEDUCTIONS, REQUIRE THE FILING OF AN AMENDED CERTIFICATE.
FOR EMPLOYEE’S USE ONLY
Employee’s name Employee’s social security number
Spouse’s name Spouse’s social security number
Home address Postal address
Check here if you choose the optional computation of tax in the case of married individuals living together and filing a joint return. (See instructions)
Check here if you choose the provisions of the Military Spouses Residency Relief Act. (See instructions)
Young individuals whose age fluctuates between 16 and 26 years (See instructions):
Indicate your date of birth: Day_____ Month____ Year____ (If you choose to benefit from the exemption on the first $40,000 from wages and your gross income
for that concept does not exceed $40,000 during the year, do not complete the rest of this form and sign it. On the other hand, if your gross income from wages
exceeds $40,000, complete the rest of this form).
Check here if you choose that your employer do NOT consider the exemption on the first $40,000 from wages, either because you had chosen to
benefit from said exemption with another employer or because you want your employer to withhold taxes from your wages. Complete the rest of this form.
A. PERSONAL EXEMPTION Complete Half None
(less withholding) (more withholding)
1. Individual taxpayer………………..........................................................……
2. Married person …………………...………..........................................…….…
3. Additional veterans personal exemption …….….......................................…..
B. EXEMPTION FOR DEPENDENTS: Number of Dependents Complete Exemption Joint Custody
C. ALLOWANCE BASED ON DEDUCTIONS
1. ALLOWANCE BASED ON DEDUCTIONS (OPTIONAL):
(a) Home mortgage interests …………………………………………………..................................................……............… 00
(b) Charitable contributions ……………………………………………………………………………...............................…… 00
(c) Medical expenses …………………………………………………………………………………................................…… 00
(d) Interests paid on student loans at university level …...……………………………………………………..................…… 00
(e) Contributions to governmental pension or retirement systems *(See instructions) ……….……………………...............…. 00
(f) Contributions to individual retirement accounts ……………………………………………………………..............……… 00
(g) Educational contributions account …………………………………………………………………………...................…… 00
(h) Contributions to health savings accounts ……………………………………………………………......................……....… 00
(i) Casualty loss on your principal residence ………………………………………………………………………............…… 00
(j) Loss of personal property as a result of certain casualties ……………………………………………..............…………… 00
(k) Total deductions ...........................…………………………………………………………………................……… 00
2. Number of allowances based on deductions (Divide line 1(k) by $500) ................................................................…........….
3. Allowances that you want to claim (May be equal to or less than line 2) ……...……………………….……………………..........………
*Check here if you are a governmental employee who participates in a Pension or Retirement System (See instructions)
D. ELECTION FOR ADDITIONAL WITHHOLDING
I authorize my employer to withhold in each payroll period the amount of $________ or ______ % from my wages, in addition to the tax required to be
deducted and withheld according to the provisions of Section 1062.01 of the Code. (See instructions)
OATH
I declare under the penalty of perjury that I have examined this form, and to the best of my knowledge, the information contained herein is true, correct and complete.
I also certify that the personal exemption, exemption for dependents and the allowance based on deductions claimed herein, for purposes of withholding of income
tax on wages, do not exceed the amount that I am entitled to claim on the income tax return, according to the Code.
___________________________________ _________________
Retention Period: Six (6) years
INSTRUCTIONS
The Withholding Exemption Certificate (Form 499 R-4.1) is the document used by the amount of tax that the employer will withhold on your wages. If you do not wish to consider
employee to notify his/her employer of the personal exemption, exemption for dependents these deductions in the computation, do not complete this line.
and the allowance based on deductions. These three factors are considered to determine
the income tax to be withheld from the employee’s wages. Enter on lines 1(a) through 1(j), the amount of these deductions that you estimate you will be
entitled to claim on your return. Such deductions are subject to the limitations and requirements
Complete the upper part of the form, indicating your name, social security number, provided in Section 1033.15 of the Code.
home and postal address. If you are married, include your spouse’s name and social
security number, and indicate if you choose the optional computation of tax in the case If you are married and choose the optional computation, the number of allowances shall
of married individuals living together and filing a joint return (optional computation), be determined by dividing the deductions among the spouses. In the case of home mortgage
as provided by Section 1021.03 of the Puerto Rico Internal Revenue Code of 2011, as interests, charitable contributions, medical expenses, and loss on your principal residence or
amended (Code). personal property as a result of certain casualties, include 50% of each deduction. In the case
of contributions to governmental pension or retirement systems, Individual Retirement
Under the Military Spouses Residency Relief Act (MSRRS), if you are the spouse of an Accounts, Educational Contribution Accounts, Health Savings Accounts and interests paid on
active service member that was transferred under military orders to a new military student loans at university level, include the amount that corresponds individually.
station in any of the states, possessions or territories of the United States or the District
of Columbia, you can keep your original residence or domicile for tax purposes.
Indicate if you elect this option so that the employer is not required to withhold income ·
Line 1(e) – If you are a governmental employee, you shall consider the contributions made
to your pension or retirement system. This amount will be 10% of your annual wage or the
tax for Puerto Rico purposes. Nevertheless, you may be subject to the payment of amount established by the system to which you contribute. Indicate with an “X” in the box at
federal estimated tax or from the state, possession or territory for which you elected to
keep as your residence or the employer may withhold federal, local or state taxes, as
applicable.
·
the end of this Part C, if you are a governmental employee who participates in a pension or
retirement system. If you work for an agency which payroll is processed by the
Department of the Treasury, do not consider your contributions to the pension or
retirement system on this line. This deduction will automatically be considered in
If you are a young individual resident of Puerto Rico whose age fluctuates between 16
and 26 years at the end of the taxable year, you are entitled to an exemption on the first
$40,000 of gross income from wages. To benefit from this exemption, indicate your date
·
the withholding computation.
Line 2 – Divide the amount figured on line 1(k) by $500. Any fraction obtained as a result of
of birth. If your annual wage is more than $40,000, the excess over the first the preceding division exceeding 50%, shall be considered as an additional allowance.
$40,000 will be taxed as ordinary income, to the extent that this amount is more than the
withholding exemption to which you are entitled. Line 3 – Indicate the allowances that you wish to claim, from the amount determined on line
2. If you file as a married person living with spouse and do not choose the optional
It is important to point out, that if the young employee has more than one job, the limit of computation, you and your spouse shall be allowed to divide the total allowances as you
$40,000 shall be applied on the aggregate wages. That is, on the total of all wages even wish, but based on complete allowances. However, any allowance considered by one
if they come from more than one employer. spouse cannot be claimed by the other spouse.
Since the exemption cannot be applied to an amount larger than $40,000, you must PART D – ELECTION FOR ADDITIONAL WITHHOLDING
notify the employer (or employers) of your election, for them not to consider the
exemption as you have chosen to benefit from it with another employer. Also, you may Any employee may elect for his/her employer to withhold an amount in addition to the one
choose not to benefit from this exemption and elect that your employer withholds tax on required by Section 1062.01(e) of the Code. Under no circumstances, this option will be
your wages. allowed for an amount less than the tax determined according to the withholding tables
approved by the Secretary based on the tax rates provided by the Code.
PART A - PERSONAL EXEMPTION
OATH
Indicate with an “X” your option regarding the personal exemption that your employer
will consider to determine the income tax to be withheld. You declare under penalty of perjury, that you have examined this form, and that to the best
of your knowledge, the information contained therein is true, correct and complete.
Line 1 – An individual taxpayer (single person, married that granted prenuptial agreement
of total separation of assets or married not living with spouse) may claim or not the SIGNATURE
personal exemption. If you want to claim the complete personal exemption, mark the
column titled “Complete”. On the other hand, if you choose to claim no exemption at all, This form must be signed and dated by the employee.
you may do so by marking the column titled “None”. An individual taxpayer cannot
choose to consider “Half” of his/her personal exemption. PENALTIES
Line 2 - Married couples are entitled to only one personal exemption, therefore, each Any employee required to submit a withholding exemption certificate to his/her employer,
spouse cannot claim the complete personal exemption. If you are a married person, and who willfully provides false or fraudulent information, or who willfully fails to provide information
both spouses receive wages subject to withholding, both of you should agree on how which would require an increase in the tax to be withheld, shall be guilty of a misdemeanor
to claim the personal exemption and shall mark the corresponding column. If the as provided in Section 6041.08 of the Code.
married couple determines that only one of them will consider the complete personal
exemption, such spouse shall mark the column titled “Complete”. In such case, the In the case of employees who elect to consider the allowance for deductions provided in
other spouse shall mark the column titled “None”. If you agreed with your spouse to Section 1062.01(c)(2)(A)(ii) of the Code, in addition to the criminal penalty mentioned in the
divide the personal exemption in half, indicate so by marking the column titled “Half”. If above paragraph, if 70% of the tax attributable to income derived from wages subject to
you do not want to claim the personal exemption, mark the column titled “None”. withholding exceeds the tax withheld at source on said income, there shall be added to the
tax the smaller of: (1) an amount equal to such excess, or (2) an amount equal to 18% of the
If you are married and choose the optional computation, the personal exemption will amount for which such tax so determined exceeds the tax withheld.
be considered on a 50% basis for each spouse. Therefore, each spouse may choose
to consider the complete personal exemption or no personal exemption at all regarding INSTRUCTIONS TO THE EMPLOYER
this 50%.
The employer shall consider the information provided by the employee on this Exemption
Line 3 – Every veteran is entitled to claim an additional personal exemption. The Certificate with respect to the personal exemption, exemption for dependents and allowance
veteran may claim the complete additional personal exemption or may choose to claim based on deductions in order to make the withholding according to the Employer’s Guide on
no additional personal exemption at all. the Withholding of Income Tax at Source on Wages (Withholding Guide) for the corresponding
taxable year.
PART B - EXEMPTION FOR DEPENDENTS
If the employee elects the provisions of the MSRRA, no withholding of tax at source on
Indicate the number of dependents that will be considered for the withholding computation. wages shall be made for Puerto Rico purposes. Nevertheless, such wages may be subject
It shall be the same as the number that you will claim as dependents on your income to withholding of federal taxes according to the provisions of the Internal Revenue Service.
tax return. Indicate separately in the corresponding box, the children for which you are
entitled to joint custody and have not released the claim to exemption. In these cases, If the number of dependents exceeds 8, submit copy of this Certificate to the Fiscal Audit
only 50% of the exemption will be considered. Bureau, as well as copy of any written statement received from the employee to support the
information contained on the certificate.
If you are an employee who elected the optional computation, your exemption for
dependents will be 50% of the total amount provided by Section 1033.18(b) of the Code, Employee whose age fluctuates between 16 and 26 years: In order for the employee to
since in such cases each spouse is entitled to claim only half of the exemption for benefit from the exemption on the first $40,000 from wages, he/she must complete the
dependents, as provided in Section 1021.03 of the Code. information required in the heading and provide the date of birth. If the annual wage is equal
or less than $40,000, the employee will not complete the rest of the form although he/she
The Code provides that every employer, who receives an exemption certificate from should sign it. If the annual wage is for a greater amount, the excess of the first $40,000 over
an employee in which the number of dependents claimed exceeds 8, shall submit the withholding exemption amount (Appendix 1 of the Withholding Guide) will be subject to
a copy of such certificate to the Secretary of the Treasury, as well as a copy of any withholding of tax, as it corresponds. For that, the employee must complete the rest of the
written statement received from the employee to support the information contained in the form.
certificate.
The employee may choose for his/her employer NOT to consider this exemption, either
PART C - ALLOWANCE BASED ON DEDUCTIONS because he had chosen to benefit from it with another employer or because he/she wants his/
her employer to withhold tax from his/her wages. In that case, in addition to selecting the
You are entitled to certain allowances based on deductions which your employer shall corresponding box, he/she will complete Parts A through D, as applicable.
consider in the determination of the amount of income tax to be withheld.
Line 1 – You have the option to consider in the withholding computation, the deductions
that you will be able to claim on your income tax return. Such deductions will reduce the
State of Rhode Island and Providence Plantations
If you have more than one job or your spouse works, you should figure the total number of allowances you are entitled
to claim. Your withholding usually will be more accurate if you claim all of your allowances on the Form RI W-4 for the
highest-paying job and claim zero on all of your other RI W-4 forms. You may reduce the number of allowances or
request that your employer withhold an additional amount from your pay, which may help avoid having too little tax
withheld. Also, keep in mind that if your annual wages exceed $217,350, your exemption amount will be phased out and
be equal to zero.
Line 1: Figure your personal allowances (including allowances for dependents)

A. No one else can claim me as a dependent. If yes, enter “1” on line 1A................................................. 1A. _______________
B. I can claim my spouse as a dependent. If yes, enter “1” on line 1B....................................................... 1B. _______________
C. Enter the number of dependents (other than you or your spouse) you will claim on your tax return...... 1C. _______________
D. Enter any additional allowances (review carefully to avoid underwithholding) ....................................... 1D. _______________
E. Add lines A, B, C and D and enter here. However, if line E is more than 10, enter 10.
This is the total number of personal allowances to which you are entitled. Enter on line 1 below......... 1E. _______________
Line 2: Additional withholding amounts

If you want additional withholding taken out of your pay, enter that dollar amount which is to be withheld each pay period on line
2 below.
Line 3: Exempt Taxpayer
Exempt Status #1
If you meet both of the conditions below, you may claim exemption from Rhode Island withholding for 2017:
a) Last year I had a right to a refund of all Rhode Island income tax withheld because I had no tax liability AND
b) This year I expect a refund of all Rhode Island income tax because I expect to have no tax liability.
If you meet both of the above conditions, write “EXEMPT” on line 3 below.
Exempt Status #2
If you are the spouse of a servicemember stationed in Rhode Island, your wages may be exempt under the Military Spouses
Residency Relief Act. If you meet both of the conditions below, you may claim exemption from Rhode Island withholding for
2017.
a) You moved to Rhode Island solely to be with your servicemember spouse in compliance with military orders sending the ser-
vicemember to Rhode Island AND
b) You have the same non-Rhode Island domicile as your servicemember spouse.
If you meet both of the above conditions, write “EXEMPT-MS” on line 3 below.
NOTE:
If you claim “EXEMPT” or “EXEMPT-MS” on line 3, you must complete Form RI W-4 each year.
Otherwise, Form RI W-4 only needs to be completed if you are making changes to your withholding
allowance.
State of Rhode Island and Providence Plantations
RI W-4 Employee’s Withholding Allowance Certificate 2017
PLEASE PRINT
Name - first, middle initial, last
1. Enter the number of allowances from line 1E above ...... 1.
Present home address (Number and street, including apartment number or rural route) 2. Enter any additional dollar amount which you would like
2.
withheld from your pay .................................................... $
3. If you meet the conditions above, write “EXEMPT” or
City, town or post office State ZIP code
3.
“EXEMPT-MS” whichever applies ...................................
Employee:
File this form with your employer to adjust your Rhode Island withholding.
You should make a copy for your own records.
Your social security number
Employer:
Keep this certificate with your payroll records. The form must be available to the Division of
Taxation upon request.
Under penalties of perjury, I declare that I have examined this certificate, and to the best of my knowledge and belief, it is true, correct and complete.
Employee
Signature ð Date
1350 STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE SC W-4
(Rev. 5/26/10)
ANNUAL WITHHOLDING CERTIFICATION FOR MILITARY 3527
SERVICEMEMBER'S NONRESIDENT SPOUSE
Employee’s Name Spouse’s (Military Servicemember’s) Name
Employee’s Social Security Number Spouse’s Social Security Number
Street Address Where You and Your Spouse Name of Spouse’s Military Station
Are Currently Living
City, State and ZIP Where You Are Living Physical Address of Military Station
Home Telephone Number City, State and ZIP of Military Station
Complete Questions 1 through 3a. A “NO” answer to any of these questions means that you are not exempt from
withholding under the Military Spouses Residency Relief Act:
1a. Is your spouse a servicemember who is present in South Carolina or a bordering state in compliance with military
orders?
YES NO
b. What is the name of the bordering state, if applicable?
2. Are you in South Carolina or the bordering state solely to be with your spouse?
YES NO
3a. Do you and your spouse maintain the same domicile in a state other than South Carolina (and the bordering state,
if applicable)?
YES NO
b. What is your state of domicile?
Sign below if you answered “YES” to Questions 1a, 2, and 3a.
Signature Date
I declare that this return and all attachments are true, correct and complete to the best of my knowledge and belief. To
wilfully furnish a false or fraudulent statement to the Department is a crime.
EMPLOYEE: Give the original SC W-4 to your employer and keep a copy for your records.
NOTE: This form is only valid for ONE calendar year. In order to maintain the exemption, an employee must
complete a new SC W-4 in the last quarter before the start of the new calendar year.
35271014
Purpose of SC W-4. A servicemember’s nonresident spouse must complete SC W-4 each year in order to claim an
exemption from South Carolina withholding tax under the Servicemembers Civil Relief Act (50 U.S.C. App. §§ 501-596),
as amended by the Military Spouses Residency Relief Act (P.L. 111-97).
Expiration of SC W-4. SC W-4 must be completed before January 1 of each calendar year during which the employee’s
income remains exempt. The exemption expires on December 31 unless a new SC W-4 is completed.
Revocation of SC W-4. An employee’s circumstances may change during the year so that the exemption no longer
applies. Within 10 days of no longer qualifying for the exemption, an employee must revoke SC W-4 by notifying the
employer in writing that the exemption no longer applies. Effective with the date that exemption no longer applies, the
employer must withhold in accordance with the employee’s federal Form W-4. An employee who fails to revoke SC W-4
in a timely manner may be liable for underpayment penalties.
Employer’s Responsibilities.
An employer is not exempt from its withholding requirements unless the employee completes federal Form W-4 in
addition to SC W-4. An employer must retain these items with the employee’s personnel records:
Photocopy of servicemember’s latest Leave and Earning Statement. An employee claiming this
exemption must provide an original of the servicemember’s latest Leave and Earning Statement (LES).
The LES assignment location must match the information provided on SC W-4.
Photocopy of Employee’s Military ID Card. An employee claiming this exemption must provide an
original of the employee’s current Military Identification Card, identifying the employee as a military spouse.
Military Identification Cards are issued every four years. Therefore, a Military Identification Card that is more
than four years old does not meet this requirement.
Employee’s Completed SC W-4. The employer must verify that SC W-4 as completed qualifies the
employee for the exemption. An employer who believes that an employee is improperly claiming an
exemption must contact the Department of Revenue immediately by writing to SC Department of Revenue,
Income Office Audit, Columbia, SC 29214-0021 or by calling 803-898-5960.
See SC Revenue Ruling #10-5.
Social Security Privacy Act Disclosure

It is mandatory that you provide your social security number on this tax form. 42 U.S.C 405(c)(2)(C)(i) permits a state to
use an individual's social security number as means of identification in administration of any tax. SC Regulation 117-201
mandates that any person required to make a return to the SC Department of Revenue shall provide identifying numbers,
as prescribed, for securing proper identification. Your social security number is used for identification purposes.
The Family Privacy Protection Act

Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of
Revenue is limited to the information necessary for the Department to fulfill its statutory duties. In most instances, once
this information is collected by the Department, it is protected by law from public disclosure. In those situations where
public disclosure is not prohibited, the Family Privacy Protection Act prevents such information from being used by third
parties for commercial solicitation purposes.
FORM VA-4 COMMONWEALTH OF VIRGINIA
DEPARTMENT OF TAXATION
PERSONAL EXEMPTION WORKSHEET
(See back for instructions)
1. If you wish to claim yourself, write “1” .............................................................. _______________
2. If you are married and your spouse is not claimed

............................................................... _______________
3. Write the number of dependents you will be allowed to claim
on your income tax return (do not include your spouse) ................................... _______________
4. Subtotal Personal Exemptions (add lines 1 through 3) ..................................... _______________
5. Exemptions for age
(a) If you will be 65 or older on January 1, write “1” .................................. _______________
(b) If you claimed an exemption on line 2 and your spouse
will be 65 or older on January 1, write “1” ............................................ _______________
6. Exemptions for blindness
(a) If you are legally blind, write “1” ........................................................... _______________
(b) If you claimed an exemption on line 2 and your
spouse is legally blind, write “1” ........................................................... _______________
7. Subtotal exemptions for age and blindness (add lines 5 through 6) ................................................... ______________
8. Total of Exemptions - add line 4 and line 7 ......................................................................................... ______________

FORM VA-4 EMPLOYEE’S VIRGINIA INCOME TAX WITHHOLDING EXEMPTION CERTIFICATE

Your Social Security Number Name
Street Address
City State Zip Code
COMPLETE THE APPLICABLE LINES BELOW

1. If subject to withholding, enter the number of exemptions claimed on:
(a) Subtotal of Personal Exemptions - line 4 of the
Personal Exemption Worksheet ...........................................................................................
(b) Subtotal of Exemptions for Age and Blindness
line 7 of the Personal Exemption Worksheet .......................................................................
(c) Total Exemptions - line 8 of the Personal Exemption Worksheet.........................................
2. Enter the amount of additional withholding requested (see instructions)..........................................

3. I certify that I am not subject to Virginia withholding. l meet the conditions
set forth in the instructions ................................................................................. (check here)
4. I certify that I am not subject to Virginia withholding. l meet the conditions set forth
2601064 Rev. 08/11
Under the Service member Civil Relief Act, as amended by the Military Spouses
Residency Relief Act .......................................................................................... (check here)
Signature Date

! "#$%!& ' * ' ' " % + %
Taxation, P.O. Box 1115, Richmond, Virginia 23218-1115, telephone (804) 367-8037. Note: Employers may establish a system to electronically receive
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Regulations (26 CFR).
FORM VA-4 INSTRUCTIONS
Use this form to notify your employer whether you are subject to Virginia income tax withholding and how many
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PERSONAL EXEMPTION WORKSHEET

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Line 1. You may claim an exemption for yourself.
Line 2. You may claim an exemption for your spouse if he or she is not already claimed on his or her own
#
Line 3. Enter the number of dependents you are allowed to claim on your income tax return.
NOTE: A spouse is not a dependent.
Line 5. If you will be age 65 or over by January 1, you may claim one exemption on Line 5(a). If you claim an
exemption for your spouse on Line 2, and your spouse will also be age 65 or over by January 1, you may
claim an additional exemption on Line 5(b).
Line 6. If you are legally blind, you may claim an exemption on Line 6(a). If you claimed an exemption for your
spouse on Line 2, and your spouse is legally blind, you may claim an exemption on Line 6(b).
FORM VA-4
Be sure to enter your social security number, name and address in the spaces provided.
Line 1. If you are subject to withholding, enter the number of exemptions from:
(a) Subtotal of Personal Exemptions - line 4 of the Personal Exemption Worksheet
(b) Subtotal of Exemptions for Age and Blindness - line 7 of the Personal Exemption Worksheet
(c) Total Exemptions - line 8 of the Personal Exemption Worksheet
Line 2. If you wish to have additional tax withheld, and your employer has agreed to do so, enter the amount of
additional tax on this line.
Line 3. If you are not subject to Virginia withholding, check the box on this line. You are not subject to withholding if
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for each calendar year for which you claim exemption from Virginia withholding.
(a) You had no liability for Virginia income tax last year and you do not expect to have any liability for
this year.
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status:
Taxable Years Taxable Years Taxable Years Taxable Years
2005, 2006 2008 and 2010 and 2012 and
and 2007 2009 2011 Beyond
Single $7,000 $11,250 $11,650 $11,950
Married $14,000 $22,500 $23,300 $23,900
" '` $7,000 $11,250 $11,650 $11,950
return
(c) You live in Kentucky or the District of Columbia and commute on a daily basis to your place of
employment in Virginia.
(d) You are a domiciliary or legal resident of Maryland, Pennsylvania or West Virginia whose only
Virginia source income is from salaries and wages and such salaries and wages are subject
to income taxation by your state of domicile.
Line 4. Under the Servicemember Civil Relief Act, as amended by the Military Spouses Residency Relief Act, you may
be exempt from Virginia income tax on your wages if (i) your spouse is a member of the armed forces present
in Virginia in compliance with military orders; (ii) you are present in Virginia solely to be with your spouse; and
(iii) you maintain your domicile in another state. If you claim exemption under the SCRA check the box on Line
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DEPARTMENT OF WORKFORCE DEVELOPMENT

NEW HIRE REPORTING
PO BOX 14431
MADISON WI 53708-0431
Nonresident Military Spouse
Withholding Exemption
Legal last name Legal first name M.I. Social Security Number
Address (number and street)
City or Post Office State Zip code
I certify that:
• I am a legal resident (domiciliary) of the state of ,
• My spouse is a member of the armed forces and is present in Wisconsin in compliance with
military orders, and
• I am present in Wisconsin solely to be with my spouse.
I no longer qualify for the exemption as of ,
Date
Under penalties of perjury, I declare that the above information is true, correct, and complete to the best of
my knowledge and belief.
Name Date
SIGN
HERE Î
Employees Employers
A spouse of a servicemember may be exempt from Wisconsin income Employer Name
tax on wages performed in Wisconsin if (1) the servicemember is
present in Wisconsin in compliance with military orders, (2) the
spouse is in Wisconsin solely to be with the servicemember, and Employer Address
(3) the spouse maintains a domicile (legal residence) in another state.
If you meet these requirements, you may claim an exemption from

Wisconsin withholding of income tax on wages earned in Wisconsin.
Complete, sign, and date this form to claim an exemption from with-
holding. Give the completed form to your employer.
Check the above box if you no longer qualify for the exemption. Employer Federal ID Number
For example, you would check the box if you changed your legal
residence to Wisconsin or separated from your spouse. You may be
required to complete a Wisconsin Form WT-4, Employees Wisconsin
Withholding Exemption Certificate, and submit it to your employer Upon receipt of the completed and signed form, you are no longer
so that the correct amount of Wisconsin income tax can be withheld required to withhold Wisconsin income tax for wages earned by this
from your wages. person.
Note If at any time you change your legal residence to Wisconsin, it Send a copy of the completed form to:
is your responsibility to contact your employer to begin withholding
Wisconsin income tax. Wisconsin Department of Revenue
Office Services MS 5-144
If your employer has withheld Wisconsin income tax while you PO Box 8906
qualify for the exemption, you must file a Wisconsin income tax Madison WI 53708-8906
return (Form 1NPR), during the regular filing season, requesting a
refund of the withheld taxes. You may also FAX the form to us: (608) 267-0834.
If you have questions, contact the Department of Revenue at If you have questions, contact the Department of Revenue at
(608) 266-2772 or by e-mail at: income@revenue.wi.gov. (608) 266-2776 or by e-mail at: sales10@revenue.wi.gov.
W-221 (N. 1-10) Wisconsin Department of Revenue

Nonresident Certificate Forms
Arkansas ..................................................................................................................................................... 2
Connecticut ................................................................................................................................................ 3
Delaware..................................................................................................................................................... 5
District of Columbia.................................................................................................................................... 7
Hawaii ......................................................................................................................................................... 9
Illinois ....................................................................................................................................................... 10
Indiana ...................................................................................................................................................... 11
Iowa ........................................................................................................................................................ 13
Kansas ....................................................................................................................................................... 14
Kentucky ................................................................................................................................................... 15
Minnesota ................................................................................................................................................ 17
Missouri .................................................................................................................................................... 19
Montana ................................................................................................................................................... 20
Nebraska ................................................................................................................................................... 22
New Jersey ................................................................................................................................................ 25
New York .................................................................................................................................................. 26
North Dakota ............................................................................................................................................ 28
Ohio .......................................................................................................................................................... 30
Pennsylvania ............................................................................................................................................. 31
West Virginia ............................................................................................................................................ 32
Wisconsin ................................................................................................................................................. 34
FORM AR4EC(TX)
State of Arkansas
Texarkana Employee's Withholding Exemption Certificate
Employee Full Name SSN
Employee Address City State Zip
If Texarkana Exmption is Claimed for Arkansas Income Tax Withholding, Check One of the Following:
Texarkana, ARKANSAS (resident within city limits only)
Texarkana, TEXAS (resident within city limits only)
The above information is correct as of this date:
Under penalty of perjury, I certify that the above information is true and if there is a change in my status, I will
notify my employer within seven (7) days after the change occurs.
Signature Date
INSTRUCTIONS FOR THE TEXARKANA EXEMPTION CERTIFICATE

Any employee who qualifies for the exemption should check the appropriate box then sign and date the form.
The place of physical residency should be placed in the employee address field. A post office box or route
number is not acceptable.
It is the responsibility of the employee to notify the employer within seven (7) days after any change to the
exemption claimed.
The completed certificate should be maintained by the employer.
The employer does not have the authority to cease withholding Arkansas Income Tax unless the employee
qualifies for, and checks, one the exemptions above.
Employees exempt from Arkansas Withholding, who would be required to file a return without the exemption,
must still file an Arkansas Individual Income Tax return.
If you have any questions regarding the Texarkana exemption please contact the Withholding Tax Department
at 501-682-7290.
Department of Revenue Services
State of Connecticut Form CT-W4NA Effective January 1, 2016
(Rev. 12/15) Employee’s Withholding Certificate
Nonresident Apportionment
Do not mail this form to the Department of Revenue Services (DRS). Give the certificate to your employer.
Your first name and middle initial Last name Your Social Security Number
....
....
Home address (number and street), apartment number, PO box
City, town, or post office State ZIP code
Purpose: Complete Form CT-W4NA if you are a nonresident who If you have filed Form CT-W4NA, your employer will withhold
performs services partly within and partly outside of Connecticut for Connecticut income tax from your wages based on the percentage of
the same employer. Form CT-W4NA, in addition to Form CT-W4, your services you estimate you will perform in Connecticut during the
Employee’s Withholding Certificate, will assist your employer in calendar year. Your employer will make necessary adjustments during
withholding the correct amount of Connecticut income tax from your the calendar year if your employer knows or has reason to know that
wages for services performed in Connecticut. the percentage of services you estimated on Form CT-W4NA is no
longer correct. In making the adjustments, your employer will determine
How Your Employer Will Calculate Your Withholding the percentage of wages paid to you for the performance of services
If you are a nonresident, your employer is required to withhold within Connecticut by using the same percentage your wages derived
Connecticut income tax on all wages paid to you unless: from or connected with Connecticut sources bears to your total wages.
1. You have filed Form CT-W4NA with your employer; or Your employer may determine the percentage of wages paid to you for
2. Your employer maintains adequate current records to accurately services performed within Connecticut based on your Form CT-W4NA
determine the amount of wages paid to you for the services on file from the preceding calendar year. If reasonable, your employer
performed within Connecticut. will make any necessary adjustments during the calendar year if your
employer knows or has reason to know that the percentage shown on
Form CT-W4NA is no longer correct.
Employee Apportionment Worksheet - Complete Lines 1 through 5 when the income from employment is earned both inside and outside
Connecticut.
1. Estimated total working days inside and outside of Connecticut at this job:
Total days in the year less nonworking days (holidays, weekends, etc.) 1.
2. Estimated number of days physically present in Connecticut for employment-related activities 2.
3. Estimated number of days in Connecticut attributed to ancillary activities: See instructions. 3.
4. Estimated Connecticut working days: Subtract Line 3 from Line 2. 4.

5. Estimated Connecticut percentage of services performed in Connecticut: Divide Line 4 by Line 1. 5. %
Employee Declaration: I certify that I am not a resident of Connecticut and my residence is as stated above. I further certify that the percentage
of my services performed in Connecticut during the calendar year is accurately estimated above. I will notify my employer within ten days of any
change in the percentage of my services performed within Connecticut or of a change in my status from nonresident to resident of Connecticut.
I declare under penalty of law that I have examined this certificate and, to the best of my knowledge and belief, it is true, complete, and correct.
I understand the penalty for reporting false information is a fine of not more than $5,000, imprisonment for not more than five years, or both.
Signature of employee Date
Employer Declaration: I certify that I am an authorized representative of the employer and that I have direct knowledge of the duties and
work locations of the employee submitting this form. To the best of my knowledge the information provided by the employee is a reasonable
estimate of the proportion of time and duties this employee will perform within Connecticut.
Signature of authorized representative Date
Employer name and address Connecticut Tax Registration Number
Employer: You must withhold the applicable amount of Connecticut or connected with Connecticut sources bears to the employee’s
income tax from wages paid to employees who file this certificate. You total wages. If you maintain adequate current records to accurately
must make necessary adjustments during the calendar year if you know determine the amount of the nonresident employee’s wages paid to
or have reason to know the percentage of services your nonresident the employee for services performed within Connecticut, you may
employee estimated on Form CT-W4NA is no longer correct. In making withhold Connecticut income tax from your employee’s wages based
those adjustments, you must determine the percentage of wages paid on those records whether or not your employee files Form CT-W4NA.
to the employee for the performance of services within Connecticut Refer to Informational Publication 2016(1), Connecticut Employer’s
by using the same percentage the employee’s wages derived from Tax Guide - Circular CT. Keep this certificate with your records.
When to File Form CT-W4NA Line Instructions for Employee Apportionment Worksheet
You must complete Form CT-W4NA if any of the following is true for Line 1: Enter the estimated total number of days you expect to work
the calendar year: inside and outside of Connecticut during the calendar year. A work day
• You are a nonresident who performs services partly within and does not include days on which you are not required to work, such as
partly outside of Connecticut for the same employer; or holidays, sick days, vacations, paid or unpaid leave, but does include
days in which you perform activities that are ancillary to your primary
• The percentage of services you perform within Connecticut has
work duties.
changed from the percentage you indicated on the most recent
Form CT-W4NA on file with your employer; or Line 2: Enter the number of days you expect to be physically present in
• Your residency status has changed from resident to nonresident. Connecticut for any employment-related activities including duties that
may be considered ancillary to your primary work duties. If you spend
General Instructions: Before you complete Form CT-W4NA, review a working day partly inside and partly outside of Connecticut, treat the
the information you have provided on Form CT-W4 and make any day as having been spent entirely inside Connecticut.
necessary changes. If you have not completed Form CT-W4, you
must complete and file it with your employer before you complete Line 3: Enter the estimated number of days in Connecticut that you
Form CT-W4NA. expect to perform activities that are ancillary to your primary work duties.
Complete the certificate, sign it, and return it to your employer. An activity performed in Connecticut may be considered ancillary if the
activity is secondary to your primary work duties normally performed
Employee Apportionment Worksheet at a base of operations outside of Connecticut. Days on which you
A nonresident or part-year resident who is employed in Connecticut perform ancillary activities are not considered Connecticut working
during the nonresidency period is required to use the Employee days in calculating the estimated percentage of services performed
Apportionment Worksheet on Page 1 to estimate the percentage of in Connecticut during the calendar year.
time spent performing services in Connecticut if the employer does not
For More Information: Call the Department of Revenue Services
maintain adequate current records to accurately determine the amount
(DRS) during business hours, Monday through Friday:
of wages paid for services performed within the state.
• 800-382-9463 (Connecticut calls from outside the Greater Hartford
The apportionment must be a reasonable estimate of your time spent calling area only); or
performing services in Connecticut. If you discover later that the
• 860-297-5962 (from anywhere).
percentage originally reported to your employer is no longer accurate,
you must complete and provide a new Form CT-W4NA to your employer. TTY, TDD, and Text Telephone users only may transmit inquiries
anytime by calling 860-297-4911.
Regardless of the estimated percentage computed on this
worksheet, you must file Form CT-1040NR/PY, Connecticut Forms and Publications: Visit the DRS website at www.ct.gov/DRS
Nonresident and Part-Year Resident Income Tax Return, for the to download and print Connecticut tax forms and publications.
taxable year and report your Connecticut-sourced wages based
on the actual days worked in Connecticut and the actual income
received. The percentage indicated on this form does not determine
the amount of Connecticut income tax that may be due when filing your
Form CT-1040NR/PY.
Form CT-W4NA (Back) (Rev. 12 /15)

Form W-4NR
Last First MI
NAME
STATE OF DELAWARE
NON-RESIDENT WITHHOLDING ADDRESS
COMPUTATION WORKSHEET
CITY/STATE/ZIP
PERSONAL CREDITS SSN:
A. Enter "1" for Yourself (2 if 60 years old or over) IF NO ONE ELSE CLAIMS A.
YOU AS A DEPENDENT.
Enter "1" for your Spouse (2 if 60 years old or over) IF YOU CLAIM YOUR B.
B. SPOUSE AS A DEPENDENT ON THE STATE TAX RETURN.
C. Enter number of dependents other than your spouse you will claim. C.
D. Add Lines A through C and enter total here. D.
Column A Column B
DELAWARE
INCOME AND ADJUSTMENTS TOTAL SOURCE
1. Wages 1.
2. Non-wage Income (Net of Losses - See Instructions) 2.
3. Total Income (Add Lines 1 & 2) 3.
4. a. Federal Adjustments to Income (See Instructions) 4a.
b. Delaware Adjustments to Income (See Instructions) 4b.
c. Total Adjustments to Income (Add Lines 4a and 4b) 4c.
5. Adjusted Gross Income (Line 3 minus Line 4c) 5.
6. PRORATION DECIMAL (Line 5: Column B ÷ Column A ) 6.
DEDUCTIONS
7. Deductions (Higher of Standard or Itemized - See Instructions)
a. Standard
OR 7.
b. Itemized
8. Estimated Taxable Income (Subtract Line 7 from Line 5, Column A) 8.
9. Gross Tax Liability (Computed using Line 8 - See Example Below) 9.

10. Personal Credits (Line D x $110) 10.
11. Net Liability before Proration (Subtract Line 10 from Line 9) 11.
12. Proration Decimal (Enter from Line 6) 12.
13. Estimated Tax Liability (Multiply Line 11 by Line 12) 13.
14. Number of Pay Periods (From Employer or See Instructions) 14.
15. Withholding per Pay Period (Divide Line 13 by Line 14) 15.
Under penalties of perjury, I certify that I am entitled to the amount of withholding per pay period claimed on this worksheet.
Employee's Signature - X Date: __________________________
TAX TABLE EXAMPLE OF GROSS TAX LIABILITY CALCULATION:

Taxable Income On Amounts
Between Pay Plus Over
If your Estimated Taxable Income, (Line 8) is $12,000:
$ 0 - $ 2,000 $ 0.00 0.00% 0
$ 2,000 - $ 5,000 $ 0.00 2.20% $ 2,000 PAY: $261.00 + {(12,000 - 10,000) X 0.048}
$ 5,000 - $ 10,000 $ 66.00 3.90% $ 5,000 = $261.00 + (2,000 X 0.048)
$ 10,000 - $ 20,000 $ 261.00 4.80% $ 10,000 = $261.00 + 96.00
$ 20,000 - $ 25,000 $ 741.00 5.20% $ 20,000 = $357.00
$ 25,000 - $ 60,000 $ 1,001.00 5.55% $ 25,000
$ 60,000 & over $ 2,943.50 6.75% $ 60,000
*DF41013019999*
INSTRUCTIONS
PERSONAL CREDITS: On Lines A and B enter "1" for yourself & your spouse. You and your spouse are each entitled to an
extra personal credit if age 60 or over. On Line C enter the number of dependents other than your spouse you will claim. On
Line D enter the total of Lines A through C. The total number of personal credits on this form may not necessarily equal the
number of exemptions entered on your federal W-4 form. The effects of itemized deductions and adjustments to income on your
withholding are not reconciled by increasing your number of personal credits (exemptions) as is done on the federal W-4 form.
These adjustments are made below in the "Income and Adjustments" and "Deductions" sections of this form.
INCOME AND ADJUSTMENTS

LINE 1. ESTIMATED WAGES: Enter an estimate of your total annual wage income in Column A, and your Delaware source
wage income in Column B.
LINE 2. ESTIMATED NON-WAGE INCOME: Enter an estimate of your total annual non-wage income in Column A, and your
Delaware source non-wage income in Column B. Non-wage income includes the following: business income, winnings from pari-
mutuel wagering, income or gain derived from the ownership or disposition of real or tangible personal property, annuities,
dividends and interest. All pension income should be included under total non-wage income on Line 2, Column A. NO PENSION,
ANNUITIES, DIVIDEND OR INTEREST INCOME SHOULD BE INCLUDED UNDER DELAWARE SOURCE NON-WAGE
INCOME (Line 2, Column B). Capital and operating losses should be taken into account when estimating non-wage income. If
you are unsure about the amount of your non-wage income estimate, for the purposes of completing this form, you may wish to
consult your prior year federal form 1040 to help form an approximation.
LINE 3. TOTAL INCOME: Add Lines 1 and 2 for both columns. Enter the results on Line 3 in each column. This is your estimated
total income.
LINE 4a. FEDERAL ADJUSTMENTS TO INCOME: Enter an estimate of your current year's FEDERAL adjustments to income.
These include alimony paid, IRA contributions, and payments to a Keogh. Federal adjustments are related to the income creating
the allowance of the adjustment. In most cases, the optimum withholding for Delaware purposes will be achieved by entering all
federal adjustments on Line 4a, Column A. and entering a zero on Line 4a, Column B.
LINE 4b. DELAWARE ADJUSTMENTS TO INCOME: Enter an estimate of your current year's DELAWARE adjustments to
income. These adjustments include an exclusion for certain persons age 60 and over or disabled, the deduction of federally
taxable Social Security, and deductions acquired through the State Travelink program. An estimate for your Delaware pension
exclusion should be included in the amount entered on Line 4b, Column A. DO NOT INCLUDE AN ESTIMATE OF YOUR
DELAWARE PENSION OR RETIREMENT EXCLUSION IN THE AMOUNT YOU ENTER ON LINE 4b, COLUMN B. NOTE:
Effective January 1, 2000 for taxpayers who are 60 years of age or older, the amount of allowable pension exclusion is $12,500.
See your most recent Delaware instructions for items included as adjustments.
LINE 4c. TOTAL ADJUSTMENTS TO INCOME: Add Lines 4a and 4b. Enter the results on Line 4c.
LINE 5: ADJUSTED GROSS INCOME (AGI): Subtract the amounts on Line 4c from the amounts on Line 3. Enter the results on
Line 5.
LINE 6. PRORATION DECIMAL: Divide the amount on Line 5, Column B (Delaware Source AGI) by the amount on Line 5,
Column A (Total AGI). Round off to the fourth position. For example, if Delaware Source AGI is $11,500 and Total AGI is
$20,000, the proration decimal would be 0.5795 (11,500/20,000= 0.5795).
DEDUCTIONS
LINE 7. DEDUCTIONS: Please enter the higher of the available standard deductions or itemized deductions.
Standard Deduction: Filing Status 1 (Single) $3,250; Filing Status 2 (Joint) $6,500 Filing Status 3 (Married Filing Separate Forms)
$3,250. Taxpayers age 65 and over (and or/blind) are entitled to an additional standard deduction in the amount of $2,500.
Persons electing to itemize their deductions DO NOT qualify for an additional standard deduction.
Itemized Deductions: Enter an estimate of your current year's itemized deductions, i.e., home mortgage interest, real estate and
other taxes (excluding State of Delaware income tax paid), charitable contributions, medical expenses in excess of 7.5% of AGI,
and miscellaneous deductions (most miscellaneous deductions are now deductible only in excess of 2% of your income.) If
computing this section using the married filing separate status, the following rule applies: Include ONLY the amount of itemized
deductions that pertain to YOUR return.
WITHHOLDING CALCULATION
LINE 8. ESTIMATED TAXABLE INCOME: Subtract Line 7 from Line 5. Enter the result on Line 8.
LINE 9. GROSS TAX LIABILITY: Calculate tax liability based on the amount found on Line 8. Enter the result on Line 9. Refer to
the tax table and example of the tax liability calculation on the front of this form.
LINE 10. PERSONAL CREDITS: Multiply the number on Line D by $110. Enter the result on Line 10.
LINE 11. NET LIABILITY BEFORE PRORATION: Subtract Line 10 from Line 9. Enter the result on Line 11. Enter zero if Line 9
is greater than Line 10.
LINE 12. PRORATION DECIMAL: Enter the proration decimal from Line 6.
LINE 13. ESTIMATED DELAWARE SOURCE LIABILITY: Multiply Line 11 by Line 12 (Round to two positions.) Enter the result
on Line 13.
LINE 14. NUMBER OF PAY PERIODS: Enter the number of pay periods per year for your Delaware source wage income. (i.e.: If
you are paid weekly, enter 52. If you are paid every other week, enter 26. If you are paid bi-monthly, enter 24. If you are paid
monthly, enter 12.)
LINE 15. WITHHOLDING PER PAY PERIOD: Divide amount on Line 13 by the number of pay periods on Line 14. This is the
amount which will be withheld from your paycheck for the State of Delaware's Personal Income Tax.
PLEASE NOTE: You will be in violation of the estimated tax laws if, when filing your tax return, you have not paid to the Division
of Revenue: (1) 90% of your current tax liability; or (2) 100% of your previous year tax liability or 110% if your AGI is over
$150,000 ($75,000 if filing separately) for the current year. For underpayment of estimated tax, a penalty of 1.5% per month, or
fraction of a month, is imposed on the amount of the underpayment, for the period the underpayment existed.
Additional information and Estimated tax forms are available from the Division of Revenue, 820 N. French Street,
Wilmington, DE 19801 or by phoning (302) 577-8200.
Government of the
Form D-4A Certificate of Nonresidence in the District of Columbia
Enter Year
Temporary DC address (number and street) Social security number
Permanent address (number and street) Apartment number
City State Zip code + 4
Country or U.S. commonwealth
Signature Under penalties of law, I certify that my permanent residence is not in DC and that I will not be residing in DC for 183 days or more in the tax year.
Signature Date
Revised 12/2016
Instructions
Who must file a Form D-4A? What if your resident status changes?
If you are not a resident of DC you must file a Form D-4A If you become a DC resident any time after you have filed
with your employer to establish that you are not subject to DC a Form D-4A with your employer, you must file a Form D-4
income tax withholding. You qualify as a nonresident if: promptly so that the proper amount of DC income tax can be
• Your permanent residence is outside DC during all of withheld from your wages.
the tax year and you do not reside in DC for 183 days or How do you file the Form D-4?
more in the tax year. After completing this form, give it to your employer to keep
• You are a service member’s spouse. on file.
Employees who are residents of DC should file a Form D-4,
DC Withholding Allowance Certificate.
STATE OF HAWAII — DEPARTMENT OF TAXATION
FORM HW-6 EMPLOYEE’S STATEMENT TO EMPLOYER CONCERNING
(REV. 2016) NONRESIDENCE IN THE STATE OF HAWAII Year
(Please Type or Print.)
(ALL lines must be completed, unless otherwise instructed.)
(See separate Instructions.)
2017
Full Name Social Security Number
Present Home Address (Street, City, State, and Postal/ZIP Code)
Name of Employer and Employer’s Address (Street, City, State, and Postal/ZIP Code)
(NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)
1. Are you currently a resident of Hawaii? (See Instructions for a discussion of a “Resident.”)......................................Yes  No 
If you checked “Yes,” stop here. Do not complete the rest of this form. Do not file this form with your employer.
Withholding is required on your wages.
2. Have you ever been a resident of Hawaii? .................................................................................................................Yes  No 

If you checked “Yes,” answer questions 3 through 34. If you checked “No,” answer questions 3 through 23.
3. Address of your domicile which is your true, fixed, permanent home and principal establishment and to which
place you intend to return whenever you are absent
4. If you are married or have dependents, state their relationships to you and their present addresses.
Otherwise, enter “Not applicable” on line 4a.
Relationship to You Present Address
a.
b.
5. Can you be claimed as a dependent on another person’s income tax return? (See Instructions.) ............................Yes  No 
If you checked “Yes,” is the person who can claim you as a dependent a Hawaii resident?.......................................Yes  No 
6. Were you physically present in Hawaii at any time during the calendar years 2013 through 2017? ..........................Yes  No 
If you checked “Yes,” state approximately how many days, in the aggregate, you spent in Hawaii during
each of the following years: 2013 2014 2015 2016 2017
If you were present in Hawaii more than 200 days during the year, explain the reason you were in Hawaii.
7. Do you own real property in Hawaii? ..........................................................................................................................Yes  No 

If you checked “Yes,” indicate the type of property: Residential  Rental  Other (Explain) 
8. Do you own real property outside Hawaii? .................................................................................................................Yes  No 

If you checked “Yes,” indicate the type of property: Residential  Rental  Other (Explain) 
Note: If you check “Yes” to any of the questions 9 through 17, please state the reason on the dotted line next to the check boxes.
9. Do you have a Hawaii driver’s license? ......................................................................................................................Yes  No 
10. Have you purchased Hawaii auto license plates? ......................................................................................................Yes  No 
11. Do your children attend school in Hawaii? .................................................................................................................Yes  No 
12. Do you have any checking accounts or safe deposit boxes with banks, or other financial institutions, on
which you have listed a Hawaii address? ...................................................................................................................Yes  No 
13. Do you have a Hawaii telephone listing? ....................................................................................................................Yes  No 
14. Are you a member of any social, business, or church groups in Hawaii? ..................................................................Yes  No 
15. Are you registered to vote in Hawaii? (Except for Presidential Elections as provided under Chapter 14,
Hawaii Revised Statutes) ...........................................................................................................................................Yes  No 
16. Will your estate be admitted to probate in Hawaii? ....................................................................................................Yes  No 
FORM HW-6
FORM HW-6
(REV. 2016) PAGE 2
17. Do you file Hawaii resident income tax returns? ........................................................................................................Yes  No 
18. With which Internal Revenue Service Center do you file your federal income tax returns?
19. Are you a U.S. citizen? ...............................................................................................................................................Yes  No 

If you checked “No,” are you a permanent resident alien of the U.S.? ........................................................................Yes  No 
If you are not a permanent resident alien of the U.S., state the type of visa you have.
20. Are you in Hawaii in compliance with military or naval orders of the United States? .................................................Yes  No 
If you checked “Yes,” enclose a true copy of your military or naval orders.
21. Are you in Hawaii while engaged in aviation or navigation? .......................................................................................Yes  No 

If you checked “Yes,” enclose a true copy of a letter from your employer describing your services
performed in aviation or navigation.
22. Are you in Hawaii while a student at any institution of learning? ................................................................................Yes  No 
If you checked “Yes,” enclose a true copy of a document certified by the officials of the
school, college, or university, evidencing your enrollment in their class or course.
23. Are you the spouse of a nonresident service member, crew member, or student who came to Hawaii;
your principal reason for moving to Hawaii was to accompany your spouse; and it is your intention to
leave Hawaii when your spouse is transferred, discharged, or graduates?................................................................Yes  No 
If you checked “Yes,” enclose true copies of your spouse’s military or naval orders and Leave and Earning
Statement, and your unexpired military spouse identification card; a letter from your spouse’s employer
describing your spouse’s services performed in aviation or navigation; or document certified by
the officials of the school, college, or university evidencing your spouse’s enrollment in their class or course.
Note: If you checked “No” to question 2, stop here. If you checked “Yes” to question 2, answer questions 24 through 34.
24. List the years you were a resident of Hawaii.
25. Explain why you gave up your Hawaii residency.
26. If you were domiciled in Hawaii, on what date did you terminate your Hawaii domicile?
27. Did you move out of Hawaii to your new domicile? ....................................................................................................Yes  No 
If you checked “Yes,” on what date? (Note: This date may be different than the date in number 26.)
28. What specific steps did you take to terminate your Hawaii domicile and on what date did you take such steps?
29. In what state or country did you establish your new domicile?
30. When did you begin working in that state or country?
31. Did your family move out of Hawaii to your new domicile? .........................................................................................Yes  No 
If you checked “Yes,” on what date?____________________________
32. In the state or country you are now claiming as your new domicile, have you:
a. Purchased a home? ............................................................................................................................................Yes  No 
If you checked “Yes,” on what date was it purchased?__________________________
b. Sent your children to schools in that state or country? .......................................................................................Yes  No 
c. Joined any social, business, or church groups in that state or country? .............................................................Yes  No 
d. Registered to vote in that state or country? ........................................................................................................Yes  No 
33. What other specific steps did you take to establish your new domicile?
34. Please enter any other facts or circumstances relating to your change of domicile that you feel should be
considered.
I declare under the penalties of section 231-36 of the Hawaii Revised Statutes, that I have answered all the above questions which I
am required to answer, and that my answers are true and correct.
Employee’s Signature: Date:

Iowa Department of Revenue
https://tax.iowa.gov Employee’s Statement of Nonresidence in Iowa
Employee’s Name: SSN:

Address:
City, State, ZIP:
Employer’s Name:
Address:
City, State, ZIP:
Employer
You are required to have a copy of this form on file for each employee who is a resident of Illinois
receiving wages or salary paid in Iowa and who claims exemption from withholding of Iowa income
tax under the reciprocal agreement between Iowa and Illinois.
Employee
Iowa and Illinois have a reciprocal agreement for individual income tax purposes. A resident of Illinois
working for wages or salary in Iowa should complete and file this form with their employer so that the
employer will be aware it is appropriate to withhold Illinois income tax. Any wages or salary made by
an Illinois resident working in Iowa is taxable only to Illinois and not to Iowa.
Note: If you change your state of residence, you must notify your employer within 10 days.
Declaration: I hereby declare, under penalty of perjury, that I am a resident of the state of Illinois and
that, pursuant to an agreement existing between that state and the state of Iowa, I claim exemption
from withholding of Iowa income tax on compensation paid to me in the state of Iowa.
Employee Signature: _______________________________________ Date: _________________
44-016 (07/06/15)
K-4C
(Rev. 6/13)
KANSAS NONRESIDENT EMPLOYEE CERTIFICATE
for Allocation of Withholding Tax
Employee’s Name Social Security Number Percent subject to withholding
0.00%
Home Address (Number and Street, or Rural Route and Box Number)
City State Zip Code
Employer’s Name City State
I hereby certify that I am a nonresident of the state of Kansas and reside at the address stated above. I estimate that the above
percentage of my compensation from the employer with whom I file this certificate is for services subject to Kansas income tax
withholding. I will notify my employer by filing another Form K-4C within ten (10) days of any substantial change in either the
proportion or in Kansas residency status.
Signature of Employee _____________________________________________________ Date __________________________
Employee: File this certificate with your employer. Do not send it to the Kansas Department of Revenue.
Employer: Retain this certificate with your withholding tax records. You may withhold on the basis of this certificate, but you must
make any necessary adjustments during the year so that the proper amount is withheld from the employee. The percentage indicated
on Form K-4C does not determine the amount of Kansas wages or other compensation to be reported on the Form W-2.
Contact the Kansas Department of Revenue for questions about withholding tax or completing this form: Taxpayer Assistance, 915
SW Harrison, Topeka, Kansas 66612-1588 or call (785) 368-8222. If you prefer you may fax your questions to (785) 291-3614.
K-4C
(Rev. 6/13)
KANSAS NONRESIDENT EMPLOYEE CERTIFICATE
for Allocation of Withholding Tax
Employee’s Name Social Security Number Percent subject to withholding
0.00%
Home Address (Number and Street, or Rural Route and Box Number)
City State Zip Code
Employer’s Name City State
I hereby certify that I am a nonresident of the state of Kansas and reside at the address stated above. I estimate that the above
percentage of my compensation from the employer with whom I file this certificate is for services subject to Kansas income tax
withholding. I will notify my employer by filing another Form K-4C within ten (10) days of any substantial change in either the
proportion or in Kansas residency status.
Signature of Employee _____________________________________________________ Date __________________________
Employee: File this certificate with your employer. Do not send it to the Kansas Department of Revenue.
Employer: Retain this certificate with your withholding tax records. You may withhold on the basis of this certificate, but you must
make any necessary adjustments during the year so that the proper amount is withheld from the employee. The percentage indicated
on Form K-4C does not determine the amount of Kansas wages or other compensation to be reported on the Form W-2.
Contact the Kansas Department of Revenue for questions about withholding tax or completing this form: Taxpayer Assistance, 915
SW Harrison, Topeka, Kansas 66612-1588 or call (785) 368-8222. If you prefer you may fax your questions to (785) 291-3614.
MWR
5HFLSURFLW\([HPSWLRQ$IÀGDYLWRI5HVLGHQF\IRU7D[<HDU
For Michigan and North Dakota Residents who Work in Minnesota
Read instructions on back. Please print.
(PSOR\HHV Complete this form and give it to your employer.
Employee’s last name First name and initial Employee’s Social Security number
Permanent address
City State (check one) Zip code

(PSOR\HH,QIRUPDWLRQ
Michigan North Dakota
If you earned wages in Minnesota during the previous year, enter the wages you earned. $
(nearest dollar)
I have lived at the above residence since (month and year) .
3 Do you return to the above residence at least once a month? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . YES NO*
* If your answer is NO, you do not qualify for the reciprocity exemption.
4 Were you ever a resident of Minnesota? . . . . . . . . . . . . . . . . . . . YES, from to . NO

(month/year) (month/year)
Current employer’s name Employer’s federal tax ID

,QIRUPDWLRQ
Employer
Employer’s mailing address Employer‘s phone
City State Zip code
I declare that the above information is correct and complete to the best of my knowledge and belief.
(PSOR\HH·V
6LJQDWXUH
I understand there is a $500 penalty for making false statements.

Employee’s signature Date Employee’s phone
(PSOR\HUV Mail this form to Minnesota Revenue, Mail Station 6501, St. Paul, MN 55146-6501.
Keep a copy for your records.
1RWH,IWKLVIRUPLVQRWÀOOHGRXWFRPSOHWHO\\RXPXVWZLWKKROG0LQQHVRWDLQFRPHWD[IURPZDJHVHDUQHGLQ
Minnesota.
(Rev. 12/16)
)RUP0:5,QVWUXFWLRQV
,QVWUXFWLRQVIRU(PSOR\HHV
Minnesota has income tax reciprocity agreements with Michigan and North Dakota. These agreements only cover personal service income
such as wages, bonuses, tips, and commissions.
Every year, fill out this form and give it to each Minnesota employer if all of the following apply:
• You are a resident of Michigan or North Dakota
• You return to your residence in that state at least once a month
• You do not want Minnesota income tax withheld from your wages
Give the completed form to your employer by the later of the following:
• February 28
• 30 days after you begin working or change your permanent residence
If you complete and submit Form MWR, you do not need to complete form W-4MN, Minnesota Employee Withholding/Exemption Certificate,
to claim exemption from Minnesota withholding tax.
Fill Out the Form Completely

If you do not fill in every item on this form or do not give the form to your employer by the due date, your employer must withhold Minnesota
income tax from your wages.
7R*HWD5HIXQGRI7D[$OUHDG\:LWKKHOGIRUWKH<HDU
File Form M1, Minnesota Individual Income Tax Return, with the Minnesota Department of Revenue. See the M1 Instructions for details.
3HQDOWLHV
If you make any statements on this form that you know are incorrect, you may be assessed a $500 penalty.
8VHRI,QIRUPDWLRQ
All information on Form MWR is private by state law. It may only be given to your state of residence, the Internal Revenue Service, and to
other state tax agencies as provided by law. The information may be compared with other information you gave to the Department of Revenue.
Your name, address and Social Security number are required for identification. Your address is also required to verify your state of residence.
Your employer’s name, federal tax ID number, address and phone number are required.
The only information not required is your phone number. However, we ask that you provide it so we can contact you if we have questions.
,QVWUXFWLRQVIRU(PSOR\HUV
Employees who reside in Michigan or North Dakota who ask you not to withhold Minnesota income tax from their wages must complete
this form and give it to you each year by the later of February 28 or within 30 days after they begin working for you or change their residence.
Employees who live in other states, including Minnesota, cannot use this form.
If an employee does not fill in every item of Form MWR or does not provide the form to you by the due date, you must withhold Minnesota
income tax, using the same marital status and number of allowances claimed on the employee’s federal Form W-4.
If the employee provides you with a properly completed Form MWR, the employee is not required to complete Form W-4MN to claim exemp-
tion from Minnesota income tax withholding.
6XEPLW&RPSOHWHG)RUPV0:5WRWKH'HSDUWPHQW
By March 31 of each year, send the completed Forms MWR to Minnesota Revenue, Mail Station 6501, St. Paul, MN 55146-6501. You must
keep a copy of all forms for five years from the date received.
For new employees or employees who change their state of residence, send the form within 30 days after the employee gives it to you.
You may be assessed a $50 penalty for each form you are required to send us but do not.
,QIRUPDWLRQDQG$VVLVWDQFH
Additional forms and information, including fact sheets and frequently asked questions, are available on our website.
Website: www.revenue.state.mn.us
Email: withholding.tax@state.mn.us
Phone: 651-282 9999 or 1-800-657-3594.
This information is available in alternate formats.
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MONTANA
MT-R
Rev 07 16
Reciprocity Exemption from Withholding

For North Dakota residents who work in Montana
Employee Information
First Name and Initial Last Name Social Security Number
- -
Permanent Address City State Zip Code
Mailing Address (if different than permanent address) City State Zip Code
Employee Residency Information

1. (QWHUWKHWD[DEOH\HDUIRUZKLFKWKLVDI¿GDYLWLVEHLQJVXEPLWWHG ............................................................
YYY Y
2. Was North Dakota your state of legal residence during the entire taxable year for
ZKLFKWKLVDI¿GDYLWLVEHLQJVXEPLWWHG" ........................................................................................ Yes No
3 :HUH\RXHYHUD0RQWDQDUHVLGHQW" ............................................................................................. Yes No
If yes, enter the last year you were a Montana resident ..........................................................................
YYY Y
4. Enter the wages you earned in Montana from the employer listed below during the
previous year ........................................................................................................................... $ ___________________
Employer Information
Employer Name Employer FEIN Employer Phone Number
- ( ) -
Employer’s Mailing Address City State Zip Code
Employee’s Signature
,VZHDUXQGHUSHQDOW\RIIDOVHVZHDULQJWKDWWKHLQIRUPDWLRQLQWKLVDI¿GDYLWLVWUXHFRUUHFWDQGFRPSOHWH
_________________________________________
M M D D Y Y Y Y ( ) -
Signature Date Daytime Phone
Employee - Please make a copy for your records. Give this completed form to your employer.
Employer - Please verify the employer information, including the FEIN, is correct. Make a copy for your records. Mail this
form to Montana Department of Revenue, PO Box 5805, Helena, MT 59604-5805.
1RWH,IWKLVIRUPLVQRW¿OOHGRXWFRPSOHWHO\\RXZLOOQHHGWRZLWKKROG0RQWDQDLQFRPHWD[IURPZDJHV
earned in Montana.
*14BS0101*
*14BS0101*
Form MT-R Instructions
Purpose of this Form
Montana and North Dakota have a reciprocal agreement that Montana will not tax North Dakota residents
on compensation for personal or professional services performed in Montana, and North Dakota will not tax
Montana residents on compensation for services performed in North Dakota. Please note that the wages you
earn for work in Montana are subject to income tax in North Dakota.
Further, Montana employers of North Dakota residents are not required to withhold Montana income tax from
those employees’ compensation. Similarly, North Dakota employers of Montana residents are not required to
withhold North Dakota income tax from those employees’ compensation.
Instructions for Employee Instructions for Employer

Fill out the form completely. Otherwise, your employer Employees who reside in North Dakota must
is required to withhold Montana income tax from your complete this form and give it to you by February 28
wages. of the calendar year to which it applies or within 30
days after they begin working for you or change their
Your employer will be able to provide you with its
residence. Employees who live in states other than
IHGHUDOLGHQWL¿FDWLRQQXPEHU
North Dakota, including Montana, cannot use this
Make a copy of this form for your records and give the form.
original to your employer.
For forms received by February 28, mail the original
If you do not want Montana income tax withheld on or before March 31 to:
from your wages, you must complete this form
Montana Department of Revenue
and give it to your employer by February 28 of the
PO Box 5805
calendar year to which you want it to apply, within 30
Helena, MT 59604-5805
days of when you begin working or within 30 days of
when you become a North Dakota resident. You must For new employees or employees who change their
complete a new form and give it to your employer state of residence during the year, send the form
each year to continue receiving an exemption from within 30 days after the employee gives it to you.
withholding.
An employee must complete this form and give it to
If you do not complete this form and give it to your you each year to continue receiving an exemption
employer as explained above, your employer must from withholding.
withhold Montana income tax from your wages.
You may be required to resume Montana withholding
If Montana income tax was already withheld from on the employee’s compensation earned in Montana
your wages\RXPXVWFRPSOHWHDQG¿OHD0RQWDQD if the department determines that an employee’s
Individual Income Tax Return, Form 2, at the end of FHUWL¿FDWHLVIDOVHRUXQVXEVWDQWLDWHG
the year to obtain a refund. Please refer to Form 2
Administrative Rules of Montana: 42.17.134
and its instructions for more information about how to
obtain this refund. Questions? Please call us toll free at (866) 859-2254
(in Helena, 444-6900)
FORM
.EBRASKA7ITHHOLDING#ERTIlCATEFOR.ONRESIDENT)NDIVIDUALS
s5SE&EDERAL&ORMS -)3#OR 3 7 .!
0!9/23.!-%!.$,/#!4)/.!$$2%33 0!9%%3.!-%!.$,/#!4)/.!$$2%33
Name of Nebraska Payor Payee’s First Name and Initial Last Name
Address (Number and Street, or Rural Route and Box Number) Address (Number and Street, or Rural Route and Box Number)
City, Town, or Post Office State Zip Code City, Town, or Post Office State Zip Code
Nebraska ID Number Social Security Number

21 —
s,INESANDANDTHROUGHMUSTBECOMPLETEDBYTHE0!9/2
Dates the services were performed in Nebraska ...................................................................................
Total payments for the personal services performed in Nebraska ........................................................ 2

s,INESTHROUGHANDLINEMAYBECOMPLETEDBYTHE0!9%%ATTACHADDITIONALSCHEDULEIFNECESSARY
List the types and amounts of ORDINARYANDNECESSARYBUSINESSEXPENSESreasonably related
to Nebraska income (see instructions):
4YPEOF%XPENSE !MOUNT
Enter total line 3 amount here ........................................................................

List the NAMESADDRESSES3OCIAL3ECURITYNUMBERSANDAMOUNTSPAID to others for performances
or appearances and other fees reasonably related to Nebraska income (see instructions):
.AME !DDRESS 3OCIAL3ECURITY.O !MOUNT0AID
Enter total line 4 amount here ........................................................................

Total business expenses and payments for which you are claiming an
expense deduction (total of lines 3 and 4)......................................................
50% limitation on expense deduction (LINEAMOUNT multiplied by .50) ....... 6
Enter the amount from line 5 or line 6, whichever is less ......................................................................
Payments subject to Nebraska income tax withholding (line 2 minus line 7) ........................................
If the amount on line 8 is LESSTHANmultiply the amount by .04 and enter
the result on line 9 — THEAMOUNTTOBEWITHHELD ................................................................................
If the amount on line 8 is ORGREATERmultiply the amount by .06 and enter
the result on line 10 — THEAMOUNTTOBEWITHHELD ..............................................................................
s!LLOCATIONTOPARTNERSSHAREHOLDERSORMEMBERSSUBJECTTO.EBRASKAINCOMETAXATTACHADDITIONALSCHEDULEIFNECESSARY
Enter in the space provided the partner’s, shareholder’s, or member’s name, Social Security number or federal ID number,
percent of allocation, and the amount of Nebraska income tax withholding allocated to each partner, shareholder, or member.
3OCIAL3ECURITY.UMBEROR 0ERCENTOF !LLOCATION!MOUNT
.AMESOF0ARTNERS3HAREHOLDERSOR-EMBERS
&EDERAL)$.UMBER !LLOCATION
TOTALS 100%
Under penalties of perjury, I declare that I have been authorized to make this statement and that the information disclosed in determining the amount of
individual income tax to be withheld and allocated from the payment received for personal services performed in Nebraska is, to the best of my knowledge and
belief, correct and complete.
SIGN
HERE Signature of Payee or Authorized Agent Signature of Preparer Other than Payee Date
Date Telephone Number City State Zip Code

8-442-1988 Rev. 11-2012
Supersedes 8-442-1988 Rev. 1-2011
).3425#4)/.3
0520/3% Form W-4NA is used by payors of nonresident individuals to compute Nebraska income tax withheld
from payments for personal services in Nebraska. Personal services include, but are not limited to: payments to
nonresident entertainers; individual athletes; performers; consultants; public speakers; corporate board directors; or other
professional services.
7(/ -5347)4((/,$ Any person paying a nonresident for services substantially performed in Nebraska may be
required to withhold Nebraska income tax. A person must withhold if the payee is not an employee; the payment is not
VXEMHFWWRIHGHUDOLQFRPHWD[ZLWKKROGLQJDQGWKHSD\RULVHLWKHUPDLQWDLQLQJDQRI¿FHRUWUDQVDFWLQJEXVLQHVVZLWKLQ
Nebraska and making a payment or payments of more than $600, or (2) making a payment or payments in excess of $5,000.
&/2-7 .! Cooperation between the payor and payee is necessary to complete the 1HEUDVND:LWKKROGLQJ&HUWL¿FDWH
Form W-4NA. Compute the amount to be withheld from payments using Form W-4NA. The withholding is reported to the
person performing the personal services and the Department in the same manner as wages or other payments subject to
withholding. Use Federal Form 1099-MISC and Forms 941N and W-3N.
./.2%3)$%.4 ).$)6)$5!,3 Nonresident individuals can use Form W-4NA to report their business expenses and
payments in performing personal services in Nebraska. If there are other payees receiving payments for services performed
in Nebraska as nonresident individuals, each must complete a separate Form W-4NA.
A payor or withholding agent who pays a nonresident alien individual for providing personal services and who has withheld
federal income tax on Federal Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, must also
withhold state income tax using Nebraska Form W-4NA.
A nonresident alien whose country has a tax treaty with the U.S. may not be subject to nonresident income tax withholding.
The payor must obtain a written statement from the payee certifying the existence of a treaty exempting U.S. income earned
by the alien from federal or state income tax.
Payments to a corporation are subject to withholding requirements if 80% or more of the voting stock of the corporation
is held by the shareholders who are performing personal services. Payments to a partnership or LLC are subject to
ZLWKKROGLQJUHTXLUHPHQWVLIRUPRUHRIWKHFDSLWDOLQWHUHVWRUSUR¿WVLQWHUHVWRIWKHSDUWQHUVKLSRU//&LVKHOGE\WKH
partners or members who are performing personal services. See line 11 instructions.
The completed Form W-4NA is a part of the payor’s records and must be kept with other income tax withholding
records. Federal Forms 1099-MISC or 1042-S will be issued by the payor based on the information on the completed Form
W-4NA. The Forms 1099-MISC, or 1042-S state copies, will be included with the Form W-3N, Nebraska Reconciliation of
,QFRPH7D[:LWKKHOG¿OHGZLWKWKH'HSDUWPHQW
0%.!,4)%3 A penalty may be imposed, in addition to other penalties provided by law, on a nonresident individual for
giving false information to a payor regarding payments subject to withholding, if the information could result in the amount
withheld totaling less than 75% of the income tax liability on these payments. A penalty may also be imposed on any payor
who either knowingly uses false information or who maintains records which show the information is false.
The penalties will equal: (a) the amount of tax evaded, not collected, or not accounted for and paid over; and (b) an additional
amount up to $1,000.
4!80!9%2!33)34!.#%4XHVWLRQVPD\EHGLUHFWHGWRWKH1HEUDVND'HSDUWPHQWRI5HYHQXH32%R[/LQFROQ
Nebraska 68509-8915. Call 800-742-7474 in Nebraska and Iowa, or 402-471-5729.
0!9/2).3425#4)/.3
.!-%!.$,/#!4)/.!$$2%33The payor must complete the payee’s name, address, and Social Security number
RUIHGHUDOHPSOR\HU,'QXPEHURIWKHQRQUHVLGHQWLQGLYLGXDOFRUSRUDWLRQSDUWQHUVKLSRU//&
,).%Enter the total amount of the payment for personal services. Include any amounts paid to the service provider as
reimbursement for expenses.
,).% If line 8 is less than $28,000, compute the amount to be withheld. Otherwise, enter zero (-0-) and compute the
amount to be withheld using line 10 instructions.

0!9%%).3425#4)/.3
,).% /RDINARYANDNECESSARYBUSINESSEXPENSESREASONABLYRELATEDTO.EBRASKAINCOME Expenses
listed on this schedule are amounts paid for travel, lodging, meals, and other ordinary and necessary expenses spent
in earning income in Nebraska.
,).% 0AYMENTS MADE TO OTHERS FOR PERFORMANCES OR APPEARANCES AND OTHER FEES REASONABLY
RELATEDTO.EBRASKAINCOMEPayments listed are amounts such as a percentage paid to agents or payments made
to others assisting in the performance. This does not include payments to partners, shareholders, or members.
./4%: If persons providing personal services also hire others to assist them, they may have an income tax withholding
responsibility on the payments made to such persons. If the persons are hired as employees, then Nebraska’s regular
income tax withholding rules apply. If the persons are not employees and are nonresidents of Nebraska, then the person
SD\LQJWKHPPXVWIROORZWKHJXLGHOLQHVLQ)RUP:1$&RQWDFWWKH'HSDUWPHQWWRUHFHLYHD:LWKKROGLQJ&HUWL¿FDWH
to withhold Nebraska income tax.
,).%,IWKHSD\PHQWZDVSD\DEOHWRDQRQUHVLGHQWSDUWQHUVKLSFRUSRUDWLRQRU//&WKH1HEUDVNDLQFRPHWD[
withheld, computed on line 9 or line 10, must be distributed to the appropriate nonresident partners, shareholders, or
members.
The payee must use line 11 to distribute the amount withheld to the appropriate nonresident partners, shareholders, or
members. Federal Forms 1099-MISC or 1042-S will be issued by the payor to each partner, shareholder, or member
and must be attached to payee's individual income tax return to receive proper credit.
3)'.!452%37KHQRQUHVLGHQWLQGLYLGXDOSDUWQHUFRUSRUDWHRI¿FHURUPHPEHUPXVWVLJQWKLVFHUWL¿FDWHDQGLQFOXGHKLV
RUKHUWHOHSKRQHQXPEHU,IWKHSD\HHDXWKRUL]HVDQRWKHUSHUVRQWRVLJQWKHUHPXVWEHDSRZHURIDWWRUQH\RQ¿OHZLWKWKH
'HSDUWPHQWRUDWWDFKHGWRWKLVFHUWL¿FDWH$Q\SHUVRQSDLGWRSUHSDUH)RUP:1$PXVWDOVRVLJQWKHFHUWL¿FDWH

NJ-165 STATE OF NEW JERSEY
12-09, R-5 Department of the Treasury
Division of Taxation
PO Box 269
Trenton, NJ 08695-0269
EMPLOYEE’S CERTIFICATE OF NONRESIDENCE IN NEW JERSEY
Please Print or Type

First Name MI Last Name Social Security No.
Street Address
City State Zip Code
PENNSYLVANIA RESIDENTS
I hereby declare, under penalties of perjury, that I am a resident of the State of Pennsylvania and that, pursuant to a reciprocal
agreement existing between that State and the State of New Jersey, I claim exemption from withholding of New Jersey Gross Income
Tax on compensation paid to me in the State of New Jersey and authorize my employer to withhold Pennsylvania Personal Income
Taxes on my behalf.
Note: If you change your residence from Pennsylvania to any other state, you must notify your employer within 10 days.
__________________________ _____________________________________________________________________
(Date) (Signature)
MILITARY SPOUSES
Under the Servicemember Civil Relief Act (SCRA), as amended by the Military Spouses Residency Relief Act, you may be
exempt from New Jersey income tax on your wages if (i) your spouse is a member of the armed forces present in New Jersey in
compliance with military orders; (ii) you are present in New Jersey solely to be with your spouse; and (iii) you maintain your
domicile in another state. If you claim exemption under the SCRA, attach a copy of your spousal military identification card to
Form NJ-165.
I certify that I am not subject to New Jersey withholding. I meet the conditions set forth under the Servicemember Civil Relief Act,
as amended by the Military Spouses Residency Relief Act.
__________________________ _____________________________________________________________________
(Date) (Signature)
NEW JERSEY EMPLOYER:

You are required to have a copy of this form on file for each employee receiving compensation paid in New Jersey and who is a
resident of Pennsylvania and claims exemption from withholding of New Jersey Gross Income Tax under the reciprocal agreement
entered into between New Jersey and Pennsylvania or who claims exemption from withholding of New Jersey Gross Income Tax
under the Servicemember Civil Relief Act, as amended by the Military Spouses Residence Relief Act. Do not forward this Form
to the Division of Taxation.
MAY BE REPRODUCED
DO NOT FORWARD THIS FORM TO THE DIVISION OF TAXATION

,7
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New York State, City of New York, and

City of YonkerV CertiÀFate of NonreVidenFe and
$OOoFation of :itKKoOdinJ 7a[
Employee: &RPSOHWHWKLVIRUPDQGUHWXUQLWWR\RXUHPSOR\HU,I\RXEHFRPHD1HZ<RUN6WDWH1HZ<RUN&LW\RU<RQNHUVUHVLGHQWRU
\RXVXEVWDQWLDOO\FKDQJHWKHSHUFHQWDJHRIVHUYLFHVSHUIRUPHGZLWKLQ1HZ<RUN6WDWHRU<RQNHUV\RXPXVWQRWLI\\RXUHPSOR\HUZLWKLQ
GD\V$SHQDOW\RIPD\EHLPSRVHGIRUIXUQLVKLQJIDOVHLQIRUPDWLRQWKDWGHFUHDVHVWKHZLWKKROGLQJDPRXQW
Employee’s¿UVWQDPHDQGPLGGOHLQLWLDO /DVWQDPH 6RFLDOVHFXULW\QXPEHU Employer’sQDPH
6WUHHWDGGUHVV 6WUHHWDGGUHVV
&LW\ 6WDWH =,3FRGH &LW\ 6WDWH =,3FRGH
Mark an X in the appropriate boxes below:

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Form North Dakota Office of State Tax Commissioner
Reciprocity exemption from withholding for qualifying Minnesota and
NDW-R Montana residents working in North Dakota
Please type or print in black or blue ink. Fill in circles completely.
See instructions on back before completing

For calendar year: 20
Employee information
Employee's name (last, first, middle initial) Employee's social security number
Employee's permanent address State (fill in

applicable circle)
Minnesota
Montana
City Zip code
Employee residency information
1. I have lived at the above address since (month/day/year):

Month/Day/Year
2. Will you return to the above address at least once a month? Yes No If you are a resident of Minnesota and answer "No" to this
question, you do not qualify for this exemption.
3. Were you ever a resident of North Dakota in the past three years? Yes No
If yes, fill in the dates you were a North

Dakota resident (month/day/year): to
Month/Day/Year Month/Day/Year
4. Fill in the wages you earned in North Dakota during the previous calendar year:
Employer information
Current employer's name Employer's federal ID
Employer's mailing address Phone number
City State Zip code
Employee's signature
I declare under the penalties of North Dakota Century Code §12.1-11-02, which provides for a Class A misdemeanor for making a false statement in a
governmental matter, that this form has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Employee's signature Date signed Employee's daytime phone number
Employee - Make a copy for your records. Give this completed form to your employer.
Employer - Verify that the Employer's Federal ID is correct. Make a copy for your records.
Mail this form to: Office of State Tax Commissioner, 600 E Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599.
www.nd.gov/tax
Form NDW-R instructions
Instructions for Fill out the form completely Instructions for
employee If you do not ll in every item on this employer
form, your employer must withhold
North Dakota has income tax reciprocity North Dakota income tax from your Employees who reside in Minnesota or
agreements with Minnesota and Montana. wages. Sign and date the form. Your Montana who ask you not to withhold
If you are a resident of one of these phone number is not required, but we ask North Dakota income tax from their
states, the agreements provide that for it so we can contact you if we have wages must complete this form and give
you do not have to pay North Dakota questions. it to you by February 28 or within 30
income tax on wages you earn for work days after they begin working for you
in North Dakota. If you are a resident Your employer will be able to provide or change their residence. Employees
of Minnesota, this applies only if you you with the correct federal ID number if who live in other states, including North
return to your permanent residence in you do not have this information. Dakota, cannot use this form.
Minnesota at least once a month.
Note: The wages you earn for work in Make a copy of this form for your records For forms received by February 28, mail
North Dakota are subject to income tax and give the original to your employer. the original on or before March 31 to:
in your state of residence. Of ce of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
If you do not want North Dakota Use of information Bismarck, ND 58505-0599
income tax withheld from your wages, All information on this form is
you must complete this form and give con dential by state law. It may only For new employees or employees who
it to your employer by February 28 of be given to your state of residence, the change their permanent home address,
the calendar year for which you want Internal Revenue Service, other states mail the original to the above address
it to apply, or within 30 days after you that guarantee the same con dentiality, within 30 days of receipt.
begin working or change your permanent and to other state agencies as provided by
residence. You must complete a new law. The information may be compared Please verify your federal ID number is
form and give it to your employer each with other information you furnished to correct. Make a copy of the completed
year to continue the exemption from the Of ce of State Tax Commissioner. form for your records.
withholding.
Your name, address and social security If an employee does not ll in every item
If you do not complete this form and give number are required for identi cation. on this form and the employee does not
it to your employer as explained above, Your address is also required to verify correct the omission, you must withhold
your employer must withhold North your state of residence. Your employer’s North Dakota income tax from the
Dakota income tax from your wages. name, address, federal ID number and employee’s wages.
phone number are required in case we
If North Dakota income tax was have to contact your employer regarding An employee must complete this form
already withheld from your wages, you withholding income tax from your and give it to you each year to continue
must complete and le a North Dakota wages. If you do not complete any of this the exemption from withholding.
income tax return at the end of the year to information, your employer is required to
obtain a refund. withhold North Dakota income tax from
your wages.
Need forms or assistance?

Visit our Web site
You can download tax forms, ask us a question or send us a message via e-mail, and nd other useful information on our Web site
at: www.nd.gov/tax.
Call us
For additional NDW-R forms, you may call (701) 328-1243.
For questions about this form or about income tax withholding, please call (701) 328-1248.
The speech or hearing impaired may call us through Relay North Dakota at 1-800-366-6888.
Write to us
You may also write to: Of ce of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599.
Ohio IT 4NR
Statement of Residency
✁ please detach here
hio Employee’s Statement of Residency

IT 4NR
Department of Rev. 5/07
Taxation in a Reciprocity State
Print full name Social Security number
Home address and ZIP code
Ohio employers: You are required to have a copy of this form on file for each employee who is a resident of Indiana, Kentucky, West Virginia, Michigan
or Pennsylvania receiving compensation paid in Ohio and who claims exemption from withholding of Ohio income tax under the reciprocal agreements
between Ohio and these other states.
Employees residing outside Ohio and in a state with whom Ohio has reciprocity: If you are a resident of a state with whom Ohio has
reciprocity, you may claim exemption from withholding of Ohio income tax by completing this form and filing it with your employer under the reciprocal
withholding agreements between Ohio and these states.
Note: If you change your residence from the state specified herein to any other state, you must notify your employer within 10 days.
I hereby declare, under penalties of perjury, that I am a resident of the state of and that, pursuant to an agreement existing
between that state and the state of Ohio, I claim exemption from withholding of Ohio income tax on compensation paid to me in the state of Ohio.
Signature Date
4190010101
REV-419 EX (05-10)
Employee’s Nonwithholding
Application Certificate
PA DEPARTMENT OF REVENUE 20 OFFICIAL USE ONLY
Purpose. Complete Form REV-419 so that Responsibilities of Employee. You must and accompanying attachments to the PA
your employer can withhold the correct revoke this certification within 10 days from DEPARTMENT OF REVENUE, BUREAU OF BUSI-
Pennsylvania personal income tax from your the day you anticipate you will incur PA per- NESS TRUST FUND TAXES, PO BOX 280904,
pay. Complete a new Form REV-419 every sonal income tax liability for the current tax HARRISBURG, PA 17128-0904, when:
year or when your personal or financial situa- year. To discontinue or revoke this certification, 1. you have reason to believe this certificate
tion changes. Photocopies of this form are submit notification in writing to your employer. is incorrect;
acceptable. Claimants who qualify for complete Tax 2. the PA taxable gross compensation of any
Forgiveness under section 304 of the Tax employee who claimed either exemption
Note: Unless the state of residence changes, Reform Code must file a PA-40, Pennsylvania
residents of the reciprocal states listed in the from nonwithholding a or b below exceeds
Personal Income Tax Return, and Schedule SP $1,625 for any quarter;
next paragraph do not need to refile this appli- to claim Tax Forgiveness even if they are eligi-
cation every year. 3. the employee claims an exemption from
ble for nonwithholding.
withholding on the basis of residence in a
Who is Eligible for Nonwithholding? You Under the SCRA, as amended by the Military reciprocal state (Indiana, Maryland, New
may be entitled to nonwithholding of PA per- Spouses Residency Relief Act, you may be Jersey, Ohio, Virginia or West Virginia)
sonal income tax if you incurred no liability for exempt from PA personal income tax on your and therefore, you agree to withhold
income tax the preceding tax year and/or you wages if (i) your spouse is a member of the income tax of the employee’s state of res-
anticipate that you will incur no liability for armed forces present in PA in compliance with idence; or
income tax during the current tax year, military orders; (ii) you are present in PA solely 4. the employee claims an exemption from
according to the Special Tax Provisions of to be with your spouse; and (iii) you and your withholding under the SCRA as amended
section 304 of the Tax Reform Code, the spouse both maintain the same domicile by the Military Spouses Residency Relief
Servicemember Civil Relief Act (SCRA) or as a (state residency) in another state. If you claim Act.
resident of the reciprocal state of Indiana, exemption under the SCRA, enter your state
Maryland, New Jersey, Ohio, Virginia or West of domicile (legal residence) on Line d below Department’s Responsibility. Upon receipt
Virginia and your employer agrees to withhold and attach a copy of your spousal military of any exemption application, the department
the income tax from that state. identification card and your spouse’s current will make a determination and notify the
military orders to form REV-419. employer if a change is required. If the
When to Claim? File this certificate with your department disapproves the application, the
employer as soon as you determine you are Responsibilities of Employer. employer must immediately commence with-
entitled to claim nonwithholding. You must file a If you agree not to withhold PA tax because holding at the regular rate. Once a certificate
certificate each year you are eligible (see Note your employee is a resident of a reciprocal is revoked by the department, the employer
above for an exception). If you are employed state, you must withhold the other state’s tax. must send any new application received from
by more than one employer you must file a Retain Form REV-419 with your records. You are the employee to the department for approval
separate REV-419 with each employer. required to submit a copy of this certificate before implementing the nonwithholding.
Please print or type. A fill-in form may be obtained from www.revenue.state.pa.us.

Employee name: first, middle initial, last Social Security Number Telephone Number
Street Address City, State, ZIP Tax Year (not necessary if checking Box c below)
I claim exception from withholding because I do not expect to owe Pennsylvania personal income tax due to the reason(s) checked below:
a. Last year I qualified for Tax Forgiveness of my PA personal income tax liability and had a right to a full refund of all income tax withheld.
b. This year I expect to qualify for Tax Forgiveness of my PA personal income tax liability and expect to have a right to a full refund of all income
tax withheld.
c. I declare I am a resident of the reciprocal state checked below:
INDIANA MARYLAND NEW JERSEY OHIO VIRGINIA WEST VIRGINIA
and that pursuant to the reciprocal tax agreement between that state and PA, I claim an exemption from withholding of PA personal income tax
and authorize my employer to withhold income tax for my resident state on compensation paid to me in the Commonwealth of Pennsylvania.
d. I certify I am a legal resident of the state of and am not subject to Pennsylvania withholding because I meet the
requirements set forth under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act.
Under penalties of perjury, I certify that I did not incur any Pennsylvania personal income tax liability during the preceding tax year and/or I do not expect
to incur any liability during the current tax year based on the reason(s) indicated above.
Employee Signature Date
Employer Name Federal Employer Identification Number
Business Address Telephone Number
City, State, ZIP
Employer’s Signature Employee’s Quarterly Compensation (not required for applicants checking Box c or d above)
$
4190010101 4190010101
NONRESIDENT EMPLOYEE’S WITHHOLDING RECIPROCITY DECLARATION
(To be filed with your Wisconsin employer)
Employee’s Name (first name, middle initial & last name) Social Security Number
I declare that while working in
Wisconsin I am a legal resident of:
Employee’s Home Address (number and street) Illinois Kentucky

Indiana Michigan
City or Post Office State Zip Code Employee’s Signature Date
NOTE: THIS DECLARATION MAY ONLY BE USED BY A NONRESIDENT WORKING IN WISCONSIN WHO IS A
LEGAL RESIDENT OF ILLINOIS, INDIANA, KENTUCKY, OR MICHIGAN.
Reciprocal agreements Wisconsin has with Illinois, Indiana, Kentucky, and Michigan exempt legal residents of those states
from Wisconsin income taxes on compensation (e.g., wages, fees, commissions) earned for personal services performed
in Wisconsin.
A nonresident employee qualifying for this exemption must complete and file this declaration with his or her employer as
authorization for the employer to stop the withholding of Wisconsin income taxes. If the employer has withheld Wisconsin
income taxes while the employee qualifies for the exemption, the employee must file a Wisconsin income tax return
(Form 1NPR), during the regular filing season, requesting a refund of those income taxes.
W-220 (R. 11-09) Wisconsin Department of Revenue
STATEMENT OF FOR THE
Wisconsin Department of Revenue
Mail Stop 5-144 MINNESOTA RESIDENCY CALENDAR YEAR
PO Box 8903
Madison WI 53708-8903
Telephone: (608) 266-2772
Fax: (608) 267-0834 Enter Year
Email: Income@revenue.wi.gov This form cannot be
used for calendar
years beginning after
December 31, 2009
Persons who are legal residents of Minnesota may use this form to claim a refund of Wisconsin income taxes
previously withheld.
Legal last name Legal first name M.I. Social Security Number
Permanent home address (number and street)
City or Post Office State Zip code
1. On what date did you begin living at the address entered above? . . . . . . . . . . . . . . . . . . / /
mo. day yr.
2. Were you ever a resident of Wisconsin? Yes No
3. If you answered "yes" to question 2 above, when were you a resident of Wisconsin?
From / / To / /
mo. day yr. mo. day yr.
4. What amount of wages did you earn in Wisconsin from all employers last year? . . . . . . . $
(Last year means the year prior to the year entered above.)
I declare that I am a legal resident of the State of Minnesota and that the above information is correct and complete to the
best of my knowledge and belief.
Signature Date Daytime telephone number
( )
INSTRUCTIONS
Form W-222, Statement of Minnesota Residency, should Fill in the year to which this form applies. For example,
be completed by Minnesota residents who had Wisconsin if you are filing a 2009 Form 1NPR to claim a refund for
income tax withheld from Wisconsin wages and are filing tax withheld during 2009, fill in 2009 in the calendar year
a Wisconsin income tax return (Form 1NPR) to claim a space.
refund of the Wisconsin income tax withheld for 2009 or
prior years. Fill in all of the requested information. Because this form is
to be used only by Minnesota residents, if the address you
Resident – For income tax purposes, legal resident, fill in is not a Minnesota address, attach an explanation of
resident, residency, and domicile are synonymous. why it is not a Minnesota address.
Residency is defined as a person's true, fixed, and
permanent home where a person intends to remain Sign and date the form. Attach the form to your Wisconsin
permanently and indefinitely and to which, whenever Form 1NPR.
absent, a person has the intention of returning. If you are
unsure of your resident status, contact the department at
the phone number listed at the top of the form.
W-222 (R. 12-09)
Glossary

125 Cafeteria The 125 Cafeteria Plan is a pre‐tax deduction that allows employees to choose cash instead
Plan of receiving a benefit.

401K Deferred The 401K Deferred Compensation Plan is a pre‐tax deduction that allows employees to
Compensation defer paying federal income tax on a portion of their salaries until they retire or start
Plan withdrawing from the funds.

403B Deferred The 403B Deferred Compensation for Non‐Profit Organization Employees is a pre‐tax
Compensation deduction that creates a retirement savings program for employees of tax‐exempt
Plan organizations, such as public schools, colleges and universities, religious groups, and public
charities.

408K Salary The 408K Salary Reduction Simplified Employee Pension (SARSEP) is a SEP that includes a
Reduction salary reduction arrangement. Employees can elect to make pre‐tax deductions to their IRAs
Simplified through salary reductions each year. Employers may also make contributions to these plans.
Employee Salary reduction arrangements are not available for a SEP if there are more than 25 eligible
Pension employees in the previous year. In addition, state and local governments and tax‐exempt
organizations cannot sponsor a SARSEP.
The Small Business Job Protection Act of 1996 (SBJPA) prospectively repealed SARSEPs. No
new SARSEPs can be established after December 31, 1996. However, employers that
established SARSEPs prior to January 1, 1997 can continue to maintain them, and new
employees of the employer hired after December 31, 1996 can participate in the existing
SARSEP. The introduction of SIMPLE IRA plans under IRC Section 408(p) was intended to fill
the need for retirement plans like SARSEPs.

408P SIMPLE The 408P Savings Incentive Match Plan for Employees of Small Employers (SIMPLE Plan) is
Plan either an IRA, or a part of a 401K cash or some other deferred arrangement that allows
employees to defer wages into the plan.

409A Section 409A applies to compensation that workers earn in one year, but that is paid in a
Nonqualified future year. This is referred to as nonqualified deferred compensation. This is different from
Deferred deferred compensation in the form of elective deferrals to qualified plans (such as a 401(k)
Compensation plan, a 403(b) plan, or 457(b) plan).

457 Deferred The 457 Deferred Compensation for State and Local Government Employees is a pre‐tax
Compensation deduction that allows employees to defer the receipt of wages that would otherwise be
Plan considered current income. These wages are paid by the employer in a scheduled amount
and time frame agreed upon with the employee.

Annualized The Annualized Concurrent Aggregation method for determining the tax on
Concurrent Supplemental Pay is very similar to the Concurrent Aggregation method, except that the
Aggregation Supplemental Pay amount is added to the annualized Regular Pay amount. The tax is
calculated on the total, based on each state's method of calculating tax. Each state can
have a different method of calculating tax.
Glossary

Annualized The Annualized method for calculating federal withholding taxes multiplies the wages in
Method the current pay period by the number of pay periods in a year to approximate total
annual wages. Tax is calculated on the total annual wages. This amount is divided by the
number of pay periods in a year to determine the tax for the current pay period.

Annualized The Annualized Exclusion is the amount of annual income which taxpayers at certain
Exclusion income levels may exclude from taxable income for New York state income tax.

Annualized The Annualized Previous Aggregation method combines the annualized Regular Pay
Previous amount from the previous pay period and the Supplemental Pay. Tax is calculated on
Aggregation this total amount. The state tax for Regular Pay in the previous pay period is subtracted
Method from the total taxes for the year to determine the tax for the current pay period.

Certificate of A Certificate of Nonresidency is a document filed by an employee covered by a reciprocal
Nonresidency agreement certifying his or her eligibility for exemption from withholding in the state in
which he or she performs services. Taxes are withheld in the state of the employee’s
residence.

Clergy Housing The clergy housing allowance is a portion of a pastor's income designated specifically by
Allowance a church or denominational authority to cover his or her housing expenses. These
expenses include, but are not limited to the following:
 Down payment on a home
 Mortgage payments
 Real estate taxes
 Property insurance
 Utilities
 Furnishings and appliances (including repairs)
 Structural repairs
 Yard maintenance
 Snow removal
 Trash pickup
To be eligible, the pastor must be a “minister of the gospel” and be ordained, licensed,
or commissioned by a church, convention, or association of churches. The minister's
employing organization must officially designate the allowance as a housing allowance
before paying it to the minister.

Concurrent The Concurrent Aggregation method combines the Regular Pay with the Supplemental
Aggregation Pay into a total amount. Taxes are calculated on this total amount.

Credit for Credit for Tax Paid Elsewhere is a credit to be deducted from the total tax amount due given
Tax Paid by one tax jurisdiction to a filer for taxes the filer was required to pay in another jurisdiction.
Elsewhere

Cumulative The Cumulative Aggregation method combines the current gross and Year‐to‐Date gross
Aggregation amounts to determine the annual gross. Tax is calculated on the difference between the
Method tax due for the entire year and the Year‐to‐Date tax paid.
September 2016  Glossary-2

Glossary

Cumulative The Cumulative method for calculating federal withholding taxes is used when wage
Method amounts fluctuate over a range of pay periods This method divides the sum of the
current plus Year‐to‐Date wages by the number of pay periods to date to compute an
average wage for a given pay period. The tax is computed on the average wage as if this
amount were paid to each employee each pay period. The taxes paid on the
Year‐to‐Date are subtracted from the sum of the current plus Year‐to‐Date to determine
the tax amount for the current pay period.

Deceased The final paycheck for an employee who has passed within the same year. May include
Worker Pay accrued but unused vacation, sick time, Paid Time Off (PTO), and other leave in accordance
with state law. Final wages paid within the same calendar year that the employee has died
are not subject to Federal Income Tax (FITW), but are subject to FICA and FUTA.

Deduction The Deduction Allowance is a standard amount to be deducted from the taxable income of
Allowance all taxpayers for New York state income tax.

Dislocated Dislocated Worker Tax is included in the state unemployment tax paid by employers in
Worker Tax Minnesota.

Employee An employee is a person who performs services for another person or entity in return for
compensation.

Employer An employer is someone who hires and pays wages, thereby providing a livelihood to the
individuals who perform work.

Exemption The Exemption Allowance is the amount of annual income per dependent that can be
Allowance deducted from taxable income for Mississippi state income tax.

Exemption The Exemption Value is the amount of annual income per dependent that can be deducted
Value from taxable income for Montana state income tax.

Filing Status Filing status is often the employee’s marital status and notes the number of dependents an
employee can claim. Filing status is one of several criteria used to correctly withhold taxes.

Flat Amount The Flat Amount method applies a state‐specified flat amount to a range of taxable
Method gross wages.

Flat Rate The Flat Rate Combined method multiplies the Supplemental Pay amount for the
Combined current pay period by a flat percentage. The tax on the Regular Pay is calculated using
Method the annualized method. The total tax is the sum of these two calculations.

Flexible The Flexible Spending Account allows an employee to have pre‐tax dollars deducted from
Spending wages and put into an account to pay for health care‐related expenses.
Account (FSA)

Gross Earnings Gross earnings refer to the total earnings prior to any deductions.

Health Savings Tax‐exempt trusts or custodial accounts created exclusively to pay for the qualified medical
Account (HSA) expenses of the account holder (for example, an employee) and his or her spouse and
dependents.

Glossary

Jurisdiction Jurisdiction refers to a legal entity that collects taxes. A jurisdiction can be a state, county,
township, city, or school district.

Low Income Low Income Exception Limits are the maximum annual income taxpayers of different filing
Exception statuses can earn and still receive a reduction in taxable income for California state income
Limits tax.

Maximum Tax Maximum Tax is the highest dollar amount that can be charged for a tax. If the amount
determined by multiplying income by the tax rate is greater than the maximum tax amount,
the employee should only be charged for the maximum tax amount.

Mental Health Mental Health Tax is a local tax that may be charged in addition to the Occupational License
Tax Fee in Kentucky.

Net Pay Net Pay refers to the total earnings of an employee after all deductions have been taken.
Net pay is also referred to as take‐home Pay.

No Self Adjust The No Self Adjust method compares the Year‐to‐Date wages against the maximum
Method wage limit for a tax stored in the Vertex Payroll Tax Q Series database. No adjustment is
made if an employee has not paid sufficient taxes to date.

Non Qualified Non Qualified Stock Option refers to non‐qualified stock options at the time of exercise.
Stock Option

Occupational The Occupational License Fee is a local flat rate tax charged on employee’s gross wages per
License Fee pay period in Kentucky.

Occupational The Occupational Privilege Tax is a local flat amount tax charged on employee’s annual gross
Privilege Tax wages in Pennsylvania,

Pay Period A pay period is a period of service for which the employer pays wages to employees. This
duration of time can be daily, weekly, bi‐weekly, semi‐monthly, monthly, or annually.

Percent of The Percent of Federal Combined method uses two‐steps to calculate state tax. The tax
Federal‐ on the Regular Pay amount is a state‐defined flat percentage rate of the federal
Combined withholding tax. The tax on the Supplemental Pay amount is a state‐specified flat
Method percentage of the federal supplemental tax. The total state tax is the sum of the
combined taxes on both the Regular and Supplemental Pay amounts.

Percent of The Percent of Federal method multiplies the federal supplemental tax amount by a flat
Federal percentage rate. This percentage is unique for each state that uses this method.
Method

Personal The Personal Exemption is a standard amount to be deducted from the taxable income of all
Exemption taxpayers for Alabama state income tax.

Personal Tax The Personal Tax Credit is a standard amount to be deducted from the taxable income of all
Credit taxpayers for Connecticut state income tax.

Glossary

Pre‐Tax A pre‐tax deduction refers to any deductions not subject to tax. These amounts are
Deduction deducted from the gross earnings prior to calculating any taxes. Examples of pre‐tax
deductions include 125 Cafeteria, 401K, 403B, and 457 plans. See these terms within this
Glossary for details on these pre‐tax deductions.

Previous The Previous Aggregation method combines regular wages from the previous pay
Aggregation period and the current supplemental wages. Taxes are calculated on this total amount.
Method The amount of the federal tax paid on the previous Regular Pay wages is subtracted
from the total. The result is the tax amount on the Supplemental Pay.

Primary Work The Primary Work Location is the state to which State Unemployment Insurance and State
Location Disability Insurance is paid.
Unemployment insurance, State disability insurance, and state miscellaneous taxes are
always paid to only one state. When an employee has worked in more than one state, four
basic factors must be considered to determine coverage. These factors, in order of
importance, are:
1. The place where work is localized, that is, where the employee normally does most
of his or her work
2. The site of the base of operations, that is, where the employee reports to work, or
customarily returns to
3. The place from which operations are directed or controlled
4. The employee's residence

Qualified Reimbursed and employer‐paid qualified moving expenses (those that would otherwise
Moving be deductible by the employee) paid under an accountable plan are not includible in an
Expense employee's income unless you have knowledge that the employee deducted the
Reimbursements expenses in a prior year.

Qualified Qualified parking expenses include the following costs: P
Parking Parking a vehicle in a facility that is near the employee’s place of work
Parking at a location from where the employee commutes to work (for example, the cost of
parking in a lot at the train station so that the employee can continue his/her commute on
the train).
Qualified parking expenses may either be employer‐financed, when a company pays directly
for the cost of an employee’s parking; or employee‐financed, when an employee designates
a portion of salary before taxes (pre‐tax income) to pay for parking expenses. In Payroll Tax
Q Series, employer‐financed expenses are handled as alternate compensation and
employee‐financed expenses are handled as pre‐tax deductions.

Reciprocal A reciprocal agreement allows you to withhold only for the state of residence, as
Agreement opposed to the state in which services are performed. In most cases, the employee will
be required to submit a certificate of nonresidence for the state in which they work
before you can honor the reciprocal agreement. Sometimes the nonresident status is
indicated on the state W‐4 form instead of a certificate of nonresidence. In Q series, we
do not assume reciprocal processing. Customers are required to indicate they want
reciprocal processing by setting JIT to 1 or setting the NRCERT form on the work tax
handle. Refer to each state’s Withholding Tax Summary page for specific reciprocal
agreement rules.

Glossary

Reciprocity Reciprocity refers to the relationship between two taxing jurisdictions whereby privileges
granted by one are returned by the other as a courtesy under the terms of a reciprocal
agreement.

Regular Pay Regular Pay refers to the wages an employee receives for services rendered. Regular Pay is a
type of pay where taxes are calculated only on regular wages.

Self Adjust at a The Self Adjust at a Maximum method compares the Year‐to‐Date wages against the
Maximum maximum wage limit for a tax stored in the Vertex Payroll Tax Q Series database. Vertex
Payroll Tax Q Series also checks the Year‐to‐Date tax amounts paid. An adjustment is
made, if necessary, to "catch up" on an employee's taxes. After a maximum wage limit
is reached, no taxes are withheld.

Self‐Adjust The Self Adjust method compares the Year‐to‐Date wages against the wage limit for a
Method tax stored in the Vertex Payroll Tax Q Series Database. Vertex Payroll Tax Q Series also
checks the Year‐to‐Date tax amounts paid. An adjustment is made, if necessary, to
"catch up" an employee's taxes. After a wage limit is reached, no taxes are withheld.

Several taxes, such as Social Security, Medicare, FUTA, SDI, SUI, Railroad Retirement Tier 1,
2, and Unemployment, have a fixed wage limit above which no more taxes are calculated.
This method prevents over‐deduction in these taxes.

Severance Pay The compensation that an employer provides to an employee who has been laid off, whose
job has been eliminated, who through mutual agreement has decided to leave the
company, or who has parted ways with the company for other reasons. Use alternate
compensation code 28, unless you are required by law or contract to provide severance
pay.
Note: Employers that are required by law or contract to provide severance pay use alternate
compensation code 29.

Standard The Standard Deduction is a standard amount to be deducted from the taxable income of
Deduction all taxpayers for Maryland state income tax.

State Disability SDI is an acronym for State Disability Insurance. Some states have a separate provision for
Insurance financial support to those who can no longer work due to a disability. These states collect a
(SDI) contribution from employers and/or employees to fund this provision.

State Health State Health Insurance tax is a flat rate tax applied to employee’s gross annual income in
Insurance excess of $14,000 and charged to employers in Massachusetts.

State SUI is an acronym for State Unemployment Insurance, a fund used in states to support
Unemploy‐ workers who have lost their jobs and are looking for employment. Most states have
ment employers and/or employees contribute to this fund. These contributions are based on the
Insurance (SUI) employee’s annual earnings up to a limit. Pennsylvania has both employer and employee
contributions.

Subsidiary Tax Subsidiary Tax is a flat rate tax that is included in an employer’s maximum percentage rate
for SUI in New York.

Supplemental Supplemental Contribution is a flat rate tax that is included in an employer’s maximum
Contribution percentage rate for SUI in New York.

Glossary

Supplemental Supplemental Pay refers to wages other than Regular Pay, such as bonuses, commissions,
Pay awards, prizes, and severance pay.

Supplemental Supplemental Pay with Regular Pay is a type of pay where supplemental and regular wages
Pay with are combined together during a calculation method. The taxes are determined on the total
Regular Pay amount of pay.

See Appendix B, “Special Tax Consideration Tables,” in the Vertex Payroll Tax Q Series
Programmer’s Guide for specific calculation methods that can apply to Supplemental Pay
with Regular Pay on a Federal, State, and Local jurisdiction level.

Supplemental Supplemental Pay without Regular Pay is a type of pay where taxes are calculated only on
Pay without supplemental wages.
Regular Pay
See Appendix B, “Special Tax Consideration Tables,” in the Vertex Payroll Tax Q Series
Programmer’s Guide for specific calculation methods that apply to Supplemental Pay
without Regular Pay on a Federal, State, and Local jurisdiction level.

Surcharge A Surcharge tax is a percentage of another existing tax.

Surcharge The Surcharge method applies a state‐specified flat percentage rate to an existing state
(Percent of tax.
State) Method

Tax Credit A Tax Credit refers to monies that exceed a specified total tax obligation. This excess
amount can be applied against future taxes.

Taxable Taxable income refers to any income that is subject to tax.
Income

Taxable The Taxable Wage Base is the maximum amount of gross earnings during the calendar year
Wage Base that is subject to a particular tax, such as Social Security.

Tiered Flat The Tiered Flat Rate method multiplies an employee's wages by a percentage rate. This
Rate percentage rate varies based on the amount of an employee’s wages.

Type of Pay Type of pay represents the basis of compensation an employee receives for services
performed. Type of pay determines the available calculation methods in Vertex Payroll Tax
Q Series.

Vanpool and Qualified mass transit expenses include transit passes for mass transportation to and from
Transit Passes work. Qualified amounts include the costs of any pass, token, fare card, voucher, or other
item that entitles the employee to use mass transit for the purpose of traveling to or from
his or her place of work. The mass transit can be a public system, or a private enterprise
provided by a company or individual who is in the business of transporting people in what is
known as a commuter highway vehicle.
Qualified mass transit expenses can either be employer‐financed, when a company pays
directly for the cost of the transit expenses; or employee‐financed, when an employee
designates a portion of salary before taxes (pre‐tax income) to pay for the transit expenses.
In Payroll Tax Q Series, employer‐financed expenses are handled as alternate compensation
and employee‐financed expenses are handled as pre‐tax deductions.

Glossary

Wages Wages refers to the total compensation for services rendered.

Withholding The Withholding Allowance is the amount of annual income per dependent that can be
Allowance deducted from taxable income for Colorado state income tax.

Withholding The Withholding Exemption is the amount of annual income per dependent that can be
Exemption deducted from taxable income for District of Columbia income tax.

Withholding Withholding Tax refers to the amount of income taxes that an employer withholds from an
Tax employee's earnings in his or her paycheck. The amount withheld is credit against the
amount of income taxes the employee must pay on earned income for the taxable year.

Locating your ten-digit numerical Vertex Order Number on your shipping label:
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number below “ATTN: NAME”: below the second bar code: beneath the first bar code:

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Trademarks and Service Marks

Third Party Products

State Tax Changes

Local Tax Changes

Vertex Payroll Tax Q Series Summary of Data Modifications Page 1 of 2

Rush Twp-Uhrichsville JEDD, Tuscarawas County (36-157-7428)

Uhrichsville, Tuscarawas County (36-157-2550)

Philadelphia, Philadelphia County (39-101-3000)

Vertex Payroll Tax Q Series Summary of Data Modifications Page 2 of 2

Federal Tax Information

State Tax Information

Local Tax Information

Henderson, Henderson County (18-101-0370)

McCreary County (18-147-0000)

Mt. Sterling, Montgomery County (18-173-0600)

Owensboro, Daviess County (18-059-0640)

Vertex Payroll Tax Q Series 4.2 Summary of Data Modifications 1

Reynoldsburg; Fairfield, Franklin and Licking Counties (36-045-2130, 36-049-2130

Sabina, Clinton County (36-027-4946)

Springfield, Clark County (36-023-2370)

Central Valley S.D. (04200)

New Philadelphia Boro, Schuylkill County (39-107-8692)

Rayne Twp., Indiana County (39-063-4429)

Vertex Payroll Tax Q Series 4.2 Summary of Data Modifications 2

State Tax Information

Local Tax Information

Mt. Sterling, Montgomery County (18-173-0600)

Dutchess County (33-027-0000)

Kings County (33-047-0000)

Nassau County (33-059-0000)

Vertex Payroll Tax Q Series 4.2 Summary of Data Modifications 1

Orange County (33-071-0000)

Putnam County (33-079-0000)

Queens County (33-081-0000)

Richmond County (33-085-0000)

Rockland County (33-087-0000)

Suffolk County (33-103-0000)

Westchester County (33-119-0000)

Vertex Payroll Tax Q Series 4.2 Summary of Data Modifications 2

Berkshire Twp. JEDD, Delaware County (36-041-7443)

Kirkersville, Licking County (36-089-5339)

Leetonia, Columbiana County (36-029-1260)

Mingo Junction, Jefferson County (36-081-1640)

New Carlisle, Clark County (36-023-1740)

Vertex Payroll Tax Q Series 4.2 Summary of Data Modifications 3

Lewisberry Boro, York County (39-133-9072)

Stockdale Boro, Washington County (39-125-8923)

Vertex Payroll Tax Q Series 4.2 Summary of Data Modifications 4

State Tax Information

Local Tax Information

Midvale, Tuscarawas County (36-157-5783)

Vertex Payroll Tax Q Series 4.2 Summary of Data Modifications 1

Newry Boro, Blair County (39-013-7471)

Vertex Payroll Tax Q Series 4.2 Summary of Data Modifications 2

State Tax Information

Local Tax Information

Vertex Payroll Tax Q Series 4.2 Summary of Data Modifications 1

State Tax Information

Local Tax Information

Vertex Payroll Tax Q Series 4.2 Summary of Data Modifications 1

De Graff, Logan County (36-091-5348)