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State Income Tax Forms 2013

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State Income Tax Forms 2013

State income tax forms 2013 5. State income tax forms 2013   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. State income tax forms 2013 Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. State income tax forms 2013   If you are a U. State income tax forms 2013 S. State income tax forms 2013 citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. State income tax forms 2013 S. State income tax forms 2013 law. State income tax forms 2013 This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. State income tax forms 2013 This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). State income tax forms 2013 If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. State income tax forms 2013 For details, see Publication 54, Tax Guide for U. State income tax forms 2013 S. State income tax forms 2013 Citizens and Resident Aliens Abroad. State income tax forms 2013 Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. State income tax forms 2013 The following topics are included. State income tax forms 2013 Bonuses and awards. State income tax forms 2013 Special rules for certain employees. State income tax forms 2013 Sickness and injury benefits. State income tax forms 2013 The chapter explains what income is included in the employee's gross income and what is not included. State income tax forms 2013 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. State income tax forms 2013 Form W-2. State income tax forms 2013    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. State income tax forms 2013 Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. State income tax forms 2013   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. State income tax forms 2013 These wages must be included on line 7 of Form 1040. State income tax forms 2013 See Form 8919 for more information. State income tax forms 2013 Childcare providers. State income tax forms 2013    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. State income tax forms 2013 If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. State income tax forms 2013 You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. State income tax forms 2013 Babysitting. State income tax forms 2013   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. State income tax forms 2013 Miscellaneous Compensation This section discusses different types of employee compensation. State income tax forms 2013 Advance commissions and other earnings. State income tax forms 2013   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. State income tax forms 2013    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. State income tax forms 2013 If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. State income tax forms 2013 See Repayments in chapter 12. State income tax forms 2013 Allowances and reimbursements. State income tax forms 2013    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. State income tax forms 2013 If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. State income tax forms 2013 Back pay awards. State income tax forms 2013    Include in income amounts you are awarded in a settlement or judgment for back pay. State income tax forms 2013 These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. State income tax forms 2013 They should be reported to you by your employer on Form W-2. State income tax forms 2013 Bonuses and awards. State income tax forms 2013   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. State income tax forms 2013 These include prizes such as vacation trips for meeting sales goals. State income tax forms 2013 If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. State income tax forms 2013 However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. State income tax forms 2013 Employee achievement award. State income tax forms 2013   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. State income tax forms 2013 However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. State income tax forms 2013 Your employer can tell you whether your award is a qualified plan award. State income tax forms 2013 Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. State income tax forms 2013   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. State income tax forms 2013 A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. State income tax forms 2013 Example. State income tax forms 2013 Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. State income tax forms 2013 Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. State income tax forms 2013 However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. State income tax forms 2013 Differential wage payments. State income tax forms 2013   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. State income tax forms 2013 These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. State income tax forms 2013 The payments are reported as wages on Form W-2. State income tax forms 2013 Government cost-of-living allowances. State income tax forms 2013   Most payments received by U. State income tax forms 2013 S. State income tax forms 2013 Government civilian employees for working abroad are taxable. State income tax forms 2013 However, certain cost-of-living allowances are tax free. State income tax forms 2013 Publication 516, U. State income tax forms 2013 S. State income tax forms 2013 Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. State income tax forms 2013 Nonqualified deferred compensation plans. State income tax forms 2013   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. State income tax forms 2013 This amount is shown on Form W-2, box 12, using code Y. State income tax forms 2013 This amount is not included in your income. State income tax forms 2013   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. State income tax forms 2013 This amount is included in your wages shown on Form W-2, box 1. State income tax forms 2013 It is also shown on Form W-2, box 12, using code Z. State income tax forms 2013 Note received for services. State income tax forms 2013    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. State income tax forms 2013 When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. State income tax forms 2013 Do not include that part again in your income. State income tax forms 2013 Include the rest of the payment in your income in the year of payment. State income tax forms 2013   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. State income tax forms 2013 Severance pay. State income tax forms 2013   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. State income tax forms 2013 Accrued leave payment. State income tax forms 2013    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. State income tax forms 2013   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. State income tax forms 2013 You can reduce gross wages by the amount you repaid in the same tax year in which you received it. State income tax forms 2013 Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. State income tax forms 2013 Outplacement services. State income tax forms 2013   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. State income tax forms 2013    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). State income tax forms 2013 Sick pay. State income tax forms 2013   Pay you receive from your employer while you are sick or injured is part of your salary or wages. State income tax forms 2013 In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. State income tax forms 2013 A state sickness or disability fund. State income tax forms 2013 An association of employers or employees. State income tax forms 2013 An insurance company, if your employer paid for the plan. State income tax forms 2013 However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. State income tax forms 2013 For more information, see Publication 525. State income tax forms 2013 Social security and Medicare taxes paid by employer. State income tax forms 2013   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. State income tax forms 2013 The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. State income tax forms 2013 However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. State income tax forms 2013 Stock appreciation rights. State income tax forms 2013   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. State income tax forms 2013 When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. State income tax forms 2013 You include the cash payment in your income in the year you use the right. State income tax forms 2013 Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. State income tax forms 2013 Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. State income tax forms 2013 Accounting period. State income tax forms 2013   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. State income tax forms 2013 Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. State income tax forms 2013 The general rule: benefits are reported for a full calendar year (January 1–December 31). State income tax forms 2013 The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. State income tax forms 2013 For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. State income tax forms 2013  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. State income tax forms 2013   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). State income tax forms 2013 Form W-2. State income tax forms 2013   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. State income tax forms 2013 Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). State income tax forms 2013 However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). State income tax forms 2013 Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. State income tax forms 2013 Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . State income tax forms 2013 For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. State income tax forms 2013 Long-term care coverage. State income tax forms 2013    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. State income tax forms 2013 However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. State income tax forms 2013 This amount will be reported as wages in box 1 of your Form W-2. State income tax forms 2013   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. State income tax forms 2013 Archer MSA contributions. State income tax forms 2013    Contributions by your employer to your Archer MSA generally are not included in your income. State income tax forms 2013 Their total will be reported in box 12 of Form W-2 with code R. State income tax forms 2013 You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. State income tax forms 2013 File the form with your return. State income tax forms 2013 Health flexible spending arrangement (health FSA). State income tax forms 2013   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. State income tax forms 2013 Note. State income tax forms 2013 Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. State income tax forms 2013 The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. State income tax forms 2013 For more information, see Notice 2012-40, 2012-26 I. State income tax forms 2013 R. State income tax forms 2013 B. State income tax forms 2013 1046, available at www. State income tax forms 2013 irs. State income tax forms 2013 gov/irb/2012-26 IRB/ar09. State income tax forms 2013 html. State income tax forms 2013 Health reimbursement arrangement (HRA). State income tax forms 2013   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. State income tax forms 2013 Health savings accounts (HSA). State income tax forms 2013   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. State income tax forms 2013 Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. State income tax forms 2013 Contributions made by your employer are not included in your income. State income tax forms 2013 Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. State income tax forms 2013 Distributions not used for qualified medical expenses are included in your income. State income tax forms 2013 See Publication 969 for the requirements of an HSA. State income tax forms 2013   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. State income tax forms 2013 The contributions are treated as a distribution of money and are not included in the partner's gross income. State income tax forms 2013 Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. State income tax forms 2013 In both situations, the partner can deduct the contribution made to the partner's HSA. State income tax forms 2013   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. State income tax forms 2013 The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. State income tax forms 2013 Qualified HSA funding distribution. State income tax forms 2013   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. State income tax forms 2013 See Publication 590 for the requirements for these qualified HSA funding distributions. State income tax forms 2013 Failure to maintain eligibility. State income tax forms 2013   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. State income tax forms 2013 If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. State income tax forms 2013 This income is also subject to an additional 10% tax. State income tax forms 2013 Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. State income tax forms 2013 See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. State income tax forms 2013 Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. State income tax forms 2013 They also are included as social security and Medicare wages in boxes 3 and 5. State income tax forms 2013 However, they are not included as wages in box 1. State income tax forms 2013 To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. State income tax forms 2013 File the form with your return. State income tax forms 2013 De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. State income tax forms 2013 In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. State income tax forms 2013 Holiday gifts. State income tax forms 2013   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. State income tax forms 2013 However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. State income tax forms 2013 Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. State income tax forms 2013 For more information, see Publication 970, Tax Benefits for Education. State income tax forms 2013 Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. State income tax forms 2013 However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. State income tax forms 2013 For exceptions, see Entire cost excluded , and Entire cost taxed , later. State income tax forms 2013 If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. State income tax forms 2013 Also, it is shown separately in box 12 with code C. State income tax forms 2013 Group-term life insurance. State income tax forms 2013   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. State income tax forms 2013 Permanent benefits. State income tax forms 2013   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. State income tax forms 2013 Your employer should be able to tell you the amount to include in your income. State income tax forms 2013 Accidental death benefits. State income tax forms 2013   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. State income tax forms 2013 Former employer. State income tax forms 2013   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. State income tax forms 2013 Also, it is shown separately in box 12 with code C. State income tax forms 2013 Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. State income tax forms 2013 You must pay these taxes with your income tax return. State income tax forms 2013 Include them on line 60, Form 1040, and follow the instructions for line 60. State income tax forms 2013 For more information, see the Instructions for Form 1040. State income tax forms 2013 Two or more employers. State income tax forms 2013   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. State income tax forms 2013 If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. State income tax forms 2013 You must figure how much to include in your income. State income tax forms 2013 Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. State income tax forms 2013 Figuring the taxable cost. State income tax forms 2013   Use the following worksheet to figure the amount to include in your income. State income tax forms 2013     Worksheet 5-1. State income tax forms 2013 Figuring the Cost of Group-Term Life Insurance To Include in Income 1. State income tax forms 2013 Enter the total amount of your insurance coverage from your employer(s) 1. State income tax forms 2013   2. State income tax forms 2013 Limit on exclusion for employer-provided group-term life insurance coverage 2. State income tax forms 2013 50,000 3. State income tax forms 2013 Subtract line 2 from line 1 3. State income tax forms 2013   4. State income tax forms 2013 Divide line 3 by $1,000. State income tax forms 2013 Figure to the nearest tenth 4. State income tax forms 2013   5. State income tax forms 2013 Go to Table 5-1. State income tax forms 2013 Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. State income tax forms 2013   6. State income tax forms 2013 Multiply line 4 by line 5 6. State income tax forms 2013   7. State income tax forms 2013 Enter the number of full months of coverage at this cost. State income tax forms 2013 7. State income tax forms 2013   8. State income tax forms 2013 Multiply line 6 by line 7 8. State income tax forms 2013   9. State income tax forms 2013 Enter the premiums you paid per month 9. State income tax forms 2013       10. State income tax forms 2013 Enter the number of months you paid the premiums 10. State income tax forms 2013       11. State income tax forms 2013 Multiply line 9 by line 10. State income tax forms 2013 11. State income tax forms 2013   12. State income tax forms 2013 Subtract line 11 from line 8. State income tax forms 2013 Include this amount in your income as wages 12. State income tax forms 2013      Table 5-1. State income tax forms 2013 Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. State income tax forms 2013 05 25 through 29 . State income tax forms 2013 06 30 through 34 . State income tax forms 2013 08 35 through 39 . State income tax forms 2013 09 40 through 44 . State income tax forms 2013 10 45 through 49 . State income tax forms 2013 15 50 through 54 . State income tax forms 2013 23 55 through 59 . State income tax forms 2013 43 60 through 64 . State income tax forms 2013 66 65 through 69 1. State income tax forms 2013 27 70 and older 2. State income tax forms 2013 06 Example. State income tax forms 2013 You are 51 years old and work for employers A and B. State income tax forms 2013 Both employers provide group-term life insurance coverage for you for the entire year. State income tax forms 2013 Your coverage is $35,000 with employer A and $45,000 with employer B. State income tax forms 2013 You pay premiums of $4. State income tax forms 2013 15 a month under the employer B group plan. State income tax forms 2013 You figure the amount to include in your income as shown in Worksheet 5-1. State income tax forms 2013 Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. State income tax forms 2013 Worksheet 5-1. State income tax forms 2013 Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. State income tax forms 2013 Enter the total amount of your insurance coverage from your employer(s) 1. State income tax forms 2013 80,000 2. State income tax forms 2013 Limit on exclusion for employer-provided group-term life insurance coverage 2. State income tax forms 2013 50,000 3. State income tax forms 2013 Subtract line 2 from line 1 3. State income tax forms 2013 30,000 4. State income tax forms 2013 Divide line 3 by $1,000. State income tax forms 2013 Figure to the nearest tenth 4. State income tax forms 2013 30. State income tax forms 2013 0 5. State income tax forms 2013 Go to Table 5-1. State income tax forms 2013 Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. State income tax forms 2013 . State income tax forms 2013 23 6. State income tax forms 2013 Multiply line 4 by line 5 6. State income tax forms 2013 6. State income tax forms 2013 90 7. State income tax forms 2013 Enter the number of full months of coverage at this cost. State income tax forms 2013 7. State income tax forms 2013 12 8. State income tax forms 2013 Multiply line 6 by line 7 8. State income tax forms 2013 82. State income tax forms 2013 80 9. State income tax forms 2013 Enter the premiums you paid per month 9. State income tax forms 2013 4. State income tax forms 2013 15     10. State income tax forms 2013 Enter the number of months you paid the premiums 10. State income tax forms 2013 12     11. State income tax forms 2013 Multiply line 9 by line 10. State income tax forms 2013 11. State income tax forms 2013 49. State income tax forms 2013 80 12. State income tax forms 2013 Subtract line 11 from line 8. State income tax forms 2013 Include this amount in your income as wages 12. State income tax forms 2013 33. State income tax forms 2013 00 Entire cost excluded. State income tax forms 2013   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. State income tax forms 2013 You are permanently and totally disabled and have ended your employment. State income tax forms 2013 Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. State income tax forms 2013 A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. State income tax forms 2013 (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. State income tax forms 2013 ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. State income tax forms 2013 Entire cost taxed. State income tax forms 2013   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. State income tax forms 2013 You are a key employee and your employer's plan discriminates in favor of key employees. State income tax forms 2013 Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. State income tax forms 2013 Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. State income tax forms 2013 You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. State income tax forms 2013 Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. State income tax forms 2013 A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. State income tax forms 2013 Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. State income tax forms 2013 However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. State income tax forms 2013 Exclusion limit. State income tax forms 2013   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. State income tax forms 2013   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. State income tax forms 2013   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. State income tax forms 2013   If the benefits have a value that is more than these limits, the excess must be included in your income. State income tax forms 2013 You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. State income tax forms 2013 Commuter highway vehicle. State income tax forms 2013   This is a highway vehicle that seats at least six adults (not including the driver). State income tax forms 2013 At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). State income tax forms 2013 Transit pass. State income tax forms 2013   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. State income tax forms 2013 Qualified parking. State income tax forms 2013   This is parking provided to an employee at or near the employer's place of business. State income tax forms 2013 It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. State income tax forms 2013 It does not include parking at or near the employee's home. State income tax forms 2013 Qualified bicycle commuting. State income tax forms 2013   This is reimbursement based on the number of qualified bicycle commuting months for the year. State income tax forms 2013 A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. State income tax forms 2013 The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. State income tax forms 2013 Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. State income tax forms 2013 (Your employer can tell you whether your retirement plan is qualified. State income tax forms 2013 ) However, the cost of life insurance coverage included in the plan may have to be included. State income tax forms 2013 See Group-Term Life Insurance , earlier, under Fringe Benefits. State income tax forms 2013 If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. State income tax forms 2013 However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. State income tax forms 2013 For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. State income tax forms 2013 S. State income tax forms 2013 Civil Service Retirement Benefits, if you are a federal employee or retiree). State income tax forms 2013 Elective deferrals. State income tax forms 2013   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. State income tax forms 2013 The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. State income tax forms 2013 An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. State income tax forms 2013 However, it is included in wages subject to social security and Medicare taxes. State income tax forms 2013   Elective deferrals include elective contributions to the following retirement plans. State income tax forms 2013 Cash or deferred arrangements (section 401(k) plans). State income tax forms 2013 The Thrift Savings Plan for federal employees. State income tax forms 2013 Salary reduction simplified employee pension plans (SARSEP). State income tax forms 2013 Savings incentive match plans for employees (SIMPLE plans). State income tax forms 2013 Tax-sheltered annuity plans (403(b) plans). State income tax forms 2013 Section 501(c)(18)(D) plans. State income tax forms 2013 Section 457 plans. State income tax forms 2013 Qualified automatic contribution arrangements. State income tax forms 2013   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. State income tax forms 2013 You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. State income tax forms 2013 The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. State income tax forms 2013   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. State income tax forms 2013 Overall limit on deferrals. State income tax forms 2013   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. State income tax forms 2013 The limit for SIMPLE plans is $12,000. State income tax forms 2013 The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. State income tax forms 2013 The limit for section 457 plans is the lesser of your includible compensation or $17,500. State income tax forms 2013 Amounts deferred under specific plan limits are part of the overall limit on deferrals. State income tax forms 2013 Designated Roth contributions. State income tax forms 2013   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. State income tax forms 2013 Designated Roth contributions are treated as elective deferrals, except that they are included in income. State income tax forms 2013 Excess deferrals. State income tax forms 2013   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. State income tax forms 2013 However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. State income tax forms 2013   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. State income tax forms 2013 See Publication 525 for a discussion of the tax treatment of excess deferrals. State income tax forms 2013 Catch-up contributions. State income tax forms 2013   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. State income tax forms 2013 Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. State income tax forms 2013 However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. State income tax forms 2013 Your employer can tell you which kind of option you hold. State income tax forms 2013 For more information, see Publication 525. State income tax forms 2013 Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. State income tax forms 2013 However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. State income tax forms 2013 (You can choose to include the value of the property in your income in the year it is transferred to you. State income tax forms 2013 ) For more information, see Restricted Property in Publication 525. State income tax forms 2013 Dividends received on restricted stock. State income tax forms 2013   Dividends you receive on restricted stock are treated as compensation and not as dividend income. State income tax forms 2013 Your employer should include these payments on your Form W-2. State income tax forms 2013 Stock you chose to include in income. State income tax forms 2013   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. State income tax forms 2013 Report them on your return as dividends. State income tax forms 2013 For a discussion of dividends, see chapter 8. State income tax forms 2013    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. State income tax forms 2013 Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. State income tax forms 2013 Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. State income tax forms 2013 , in addition to your salary. State income tax forms 2013 If the offering is made to the religious institution, it is not taxable to you. State income tax forms 2013 If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. State income tax forms 2013 However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. State income tax forms 2013 See chapter 24. State income tax forms 2013 Pension. State income tax forms 2013    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. State income tax forms 2013 It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. State income tax forms 2013 Housing. State income tax forms 2013    Special rules for housing apply to members of the clergy. State income tax forms 2013 Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. State income tax forms 2013 However, the exclusion cannot be more than the reasonable pay for your service. State income tax forms 2013 If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. State income tax forms 2013 The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. State income tax forms 2013 However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. State income tax forms 2013 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. State income tax forms 2013 Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. State income tax forms 2013 Services performed for the order. State income tax forms 2013   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. State income tax forms 2013   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. State income tax forms 2013 Any wages you earn as an agent of an order that you turn over to the order are not included in your income. State income tax forms 2013 Example. State income tax forms 2013 You are a member of a church order and have taken a vow of poverty. State income tax forms 2013 You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. State income tax forms 2013 You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. State income tax forms 2013 However, you remain under the general direction and control of the order. State income tax forms 2013 You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. State income tax forms 2013 Services performed outside the order. State income tax forms 2013   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. State income tax forms 2013 They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. State income tax forms 2013 If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. State income tax forms 2013 Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. State income tax forms 2013 Example. State income tax forms 2013 Mark Brown is a member of a religious order and has taken a vow of poverty. State income tax forms 2013 He renounces all claims to his earnings and turns over his earnings to the order. State income tax forms 2013 Mark is a schoolteacher. State income tax forms 2013 He was instructed by the superiors of the order to get a job with a private tax-exempt school. State income tax forms 2013 Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. State income tax forms 2013 Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. State income tax forms 2013 The wages Mark earns working for the school are included in his income. State income tax forms 2013 Foreign Employer Special rules apply if you work for a foreign employer. State income tax forms 2013 U. State income tax forms 2013 S. State income tax forms 2013 citizen. State income tax forms 2013   If you are a U. State income tax forms 2013 S. State income tax forms 2013 citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. State income tax forms 2013 Social security and Medicare taxes. State income tax forms 2013   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. State income tax forms 2013 However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. State income tax forms 2013 This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. State income tax forms 2013 Employees of international organizations or foreign governments. State income tax forms 2013   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). State income tax forms 2013   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. State income tax forms 2013 You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). State income tax forms 2013 Your work is like the work done by employees of the United States in foreign countries. State income tax forms 2013 The foreign government gives an equal exemption to employees of the United States in its country. State income tax forms 2013 Waiver of alien status. State income tax forms 2013   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. State income tax forms 2013 See Foreign Employer in Publication 525. State income tax forms 2013 Employment abroad. State income tax forms 2013   For information on the tax treatment of income earned abroad, see Publication 54. State income tax forms 2013 Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. State income tax forms 2013 Allowances generally are not taxed. State income tax forms 2013 For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. State income tax forms 2013 Differential wage payments. State income tax forms 2013   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. State income tax forms 2013 These wages are subject to income tax withholding and are reported on a Form W-2. State income tax forms 2013 See the discussion under Miscellaneous Compensation , earlier. State income tax forms 2013 Military retirement pay. State income tax forms 2013   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. State income tax forms 2013 Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. State income tax forms 2013   For more detailed discussion of survivor annuities, see chapter 10. State income tax forms 2013 Disability. State income tax forms 2013   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. State income tax forms 2013 Veterans' benefits. State income tax forms 2013   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). State income tax forms 2013 The following amounts paid to veterans or their families are not taxable. State income tax forms 2013 Education, training, and subsistence allowances. State income tax forms 2013 Disability compensation and pension payments for disabilities paid either to veterans or their families. State income tax forms 2013 Grants for homes designed for wheelchair living. State income tax forms 2013 Grants for motor vehicles for veterans who lost their sight or the use of their limbs. State income tax forms 2013 Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. State income tax forms 2013 Interest on insurance dividends you leave on deposit with the VA. State income tax forms 2013 Benefits under a dependent-care assistance program. State income tax forms 2013 The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. State income tax forms 2013 Payments made under the compensated work therapy program. State income tax forms 2013 Any bonus payment by a state or political subdivision because of service in a combat zone. State income tax forms 2013 Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. State income tax forms 2013 Peace Corps. State income tax forms 2013   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. State income tax forms 2013 Taxable allowances. State income tax forms 2013   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. State income tax forms 2013 Living allowances designated by the Director of the Peace Corps as basic compensation. State income tax forms 2013 These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. State income tax forms 2013 Leave allowances. State income tax forms 2013 Readjustment allowances or termination payments. State income tax forms 2013 These are considered received by you when credited to your account. State income tax forms 2013 Example. State income tax forms 2013 Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. State income tax forms 2013 Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. State income tax forms 2013 Volunteers in Service to America (VISTA). State income tax forms 2013   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. State income tax forms 2013 National Senior Services Corps programs. State income tax forms 2013   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. State income tax forms 2013 Retired Senior Volunteer Program (RSVP). State income tax forms 2013 Foster Grandparent Program. State income tax forms 2013 Senior Companion Program. State income tax forms 2013 Service Corps of Retired Executives (SCORE). State income tax forms 2013   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. State income tax forms 2013 Volunteer tax counseling. State income tax forms 2013   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). State income tax forms 2013   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. State income tax forms 2013 See chapter 24. State income tax forms 2013 Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. State income tax forms 2013 In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. State income tax forms 2013 If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. State income tax forms 2013 However, certain payments may not be taxable to you. State income tax forms 2013 Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. State income tax forms 2013 In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. State income tax forms 2013 Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. State income tax forms 2013 Cost paid by you. State income tax forms 2013   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. State income tax forms 2013 If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. State income tax forms 2013 See Reimbursement in a later year in chapter 21. State income tax forms 2013 Cafeteria plans. State income tax forms 2013   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. State income tax forms 2013 If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. State income tax forms 2013 Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. State income tax forms 2013 You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. State income tax forms 2013 Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. State income tax forms 2013 You may be entitled to a tax credit if you were permanently and totally disabled when you retired. State income tax forms 2013 For information on this credit and the definition of permanent and total disability, see chapter 33. State income tax forms 2013 Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. State income tax forms 2013 Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. State income tax forms 2013 The rules for reporting pensions are explained in How To Report in chapter 10. State income tax forms 2013 For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. State income tax forms 2013 Retirement and profit-sharing plans. State income tax forms 2013   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. State income tax forms 2013 The payments must be reported as a pension or annuity. State income tax forms 2013 For more information on pensions, see chapter 10. State income tax forms 2013 Accrued leave payment. State income tax forms 2013   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. State income tax forms 2013 The payment is not a disability payment. State income tax forms 2013 Include it in your income in the tax year you receive it. State income tax forms 2013 Military and Government Disability Pensions Certain military and government disability pensions are not taxable. State income tax forms 2013 Service-connected disability. State income tax forms 2013   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. State income tax forms 2013 The armed forces of any country. State income tax forms 2013 The National Oceanic and Atmospheric Administration. State income tax forms 2013 The Public Health Service. State income tax forms 2013 The Foreign Service. State income tax forms 2013 Conditions for exclusion. State income tax forms 2013   Do not include the disability payments in your income if any of the following conditions apply. State income tax forms 2013 You were entitled to receive a disability payment before September 25, 1975. State income tax forms 2013 You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. State income tax forms 2013 You receive the disability payments for a combat-related injury. State income tax forms 2013 This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. State income tax forms 2013 You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. State income tax forms 2013 Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. State income tax forms 2013 Pension based on years of service. State income tax forms 2013   If you receive a disability pension based on years of service, in most cases you must include it in your income. State income tax forms 2013 However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. State income tax forms 2013 You must include the rest of your pension in your income. State income tax forms 2013 Retroactive VA determination. State income tax forms 2013   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. State income tax forms 2013 You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. State income tax forms 2013 You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. State income tax forms 2013 The letter must show the amount withheld and the effective date of the benefit. State income tax forms 2013   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. State income tax forms 2013 However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. State income tax forms 2013 Special statute of limitations. State income tax forms 2013   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. State income tax forms 2013 However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. State income tax forms 2013 This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. State income tax forms 2013 Example. State income tax forms 2013 You retired in 2007 and receive a pension based on your years of service. State income tax forms 2013 On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. State income tax forms 2013 Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. State income tax forms 2013 However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. State income tax forms 2013 You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. State income tax forms 2013 Terrorist attack or military action. State income tax forms 2013   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. State income tax forms 2013 Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. State income tax forms 2013 Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. State income tax forms 2013 To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. State income tax forms 2013 A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. State income tax forms 2013 The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. State income tax forms 2013 Qualified long-term care services. State income tax forms 2013   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. State income tax forms 2013 Chronically ill individual. State income tax forms 2013   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. State income tax forms 2013 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. State income tax forms 2013 An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. State income tax forms 2013 Limit on exclusion. State income tax forms 2013   You generally can exclude from gross income up to $320 a day for 2013. State income tax forms 2013 See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. State income tax forms 2013 Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. State income tax forms 2013 The exemption also applies to your survivors. State income tax forms 2013 The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. State income tax forms 2013 If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. State income tax forms 2013 For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. State income tax forms 2013 Return to work. State income tax forms 2013    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. State income tax forms 2013 Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. State income tax forms 2013 Railroad sick pay. State income tax forms 2013    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. State income tax forms 2013 However, do not include them in your income if they are for an on-the-job injury. State income tax forms 2013   If you received income because of a disability, see Disability Pensions , earlier. State income tax forms 2013 Federal Employees' Compensation Act (FECA). State income tax forms 2013   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. State income tax forms 2013 However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. State income tax forms 2013 Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. State income tax forms 2013 Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. State income tax forms 2013    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. State income tax forms 2013 For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. State income tax forms 2013    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. State income tax forms 2013 It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). State income tax forms 2013 If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. State income tax forms 2013 Do not deduct it separately. State income tax forms 2013 Other compensation. State income tax forms 2013   Many other amounts you receive as compensation for sickness or injury are not taxable. State income tax forms 2013 These include the following amounts. State income tax forms 2013 Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. State income tax forms 2013 Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. State income tax forms 2013 Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. State income tax forms 2013 Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. State income tax forms 2013 This compensation must be based only on the injury and not on the period of your absence from work. State income tax forms 2013 These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. State income tax forms 2013 Reimbursement for medical care. State income tax forms 2013    A reimbursement for medical care is generally not taxable. State income tax forms 2013 However, it may reduce your medical expense deduction. State income tax forms 2013 For more information, see chapter 21. State income tax forms 2013 Prev  Up  Next   Home   More Online Publications
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The State Income Tax Forms 2013

State income tax forms 2013 Publication 15-T - Main Content Table of Contents Introduction Notice to Employers Withholding Income Taxes on the Wages of Nonresident Alien Employees Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment TablesIncome Tax Withholding Advance Payment Methods for the Earned Income Credit (EIC) Whole-Dollar Withholding and Paying Advance EIC (Rounding) Alternative Methods for Figuring WithholdingTerm of continuous employment. State income tax forms 2013 Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables Introduction This publication contains the new income tax withholding percentage and wage bracket method tables. State income tax forms 2013 It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. State income tax forms 2013 The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. State income tax forms 2013 Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. State income tax forms 2013 Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. State income tax forms 2013 Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. State income tax forms 2013 For the calculation of income tax withholding on pensions, the new withholding tables also apply. State income tax forms 2013 These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. State income tax forms 2013 The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009. State income tax forms 2013 Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications. State income tax forms 2013 Notice to Employers Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. State income tax forms 2013 A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. State income tax forms 2013 Employees do not need to fill out a new Form W-4. State income tax forms 2013 These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. State income tax forms 2013 Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. State income tax forms 2013 Note: The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised. State income tax forms 2013 Withholding Income Taxes on the Wages of Nonresident Alien Employees In general, you must withhold federal income taxes on the wages of nonresident alien employees. State income tax forms 2013 However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. State income tax forms 2013 You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. State income tax forms 2013 You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. State income tax forms 2013 For more information, see Notice 2005-76, 2005-46 I. State income tax forms 2013 R. State income tax forms 2013 B. State income tax forms 2013 947, available at www. State income tax forms 2013 irs. State income tax forms 2013 gov/irb/2005-46_IRB/ar10. State income tax forms 2013 html. State income tax forms 2013 As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. State income tax forms 2013 See the chart below for these increased amounts. State income tax forms 2013 Nonresident alien students from India and business apprentices from India are not subject to this procedure. State income tax forms 2013 The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. State income tax forms 2013 Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. State income tax forms 2013 00   Biweekly 276. State income tax forms 2013 00   Semimonthly 299. State income tax forms 2013 00   Monthly 598. State income tax forms 2013 00   Quarterly 1,795. State income tax forms 2013 00   Semiannually 3,590. State income tax forms 2013 00   Annually 7,180. State income tax forms 2013 00   Daily or Miscellaneous(each day of the payroll period) 27. State income tax forms 2013 60   The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. State income tax forms 2013 These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. State income tax forms 2013 Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee. State income tax forms 2013 This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. State income tax forms 2013 Note. State income tax forms 2013 The following example will deal with the new withholding tables only. State income tax forms 2013 For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E). State income tax forms 2013 Example. State income tax forms 2013 An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. State income tax forms 2013 The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). State income tax forms 2013 The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). State income tax forms 2013 The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table. State income tax forms 2013 The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. State income tax forms 2013 The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. State income tax forms 2013 Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. State income tax forms 2013 This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. State income tax forms 2013 How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables Income Tax Withholding There are several ways to figure income tax withholding. State income tax forms 2013 The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. State income tax forms 2013 See section 9 of Publication 15 (Circular E) for more information on Form W-4. State income tax forms 2013 Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26. State income tax forms 2013 Wage Bracket Method Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. State income tax forms 2013 Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. State income tax forms 2013 If your employee is claiming more than 10 withholding allowances, see below. State income tax forms 2013 If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. State income tax forms 2013 Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6). State income tax forms 2013 Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. State income tax forms 2013   The wage bracket tables can be used if an employee claims up to 10 allowances. State income tax forms 2013 More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. State income tax forms 2013   Adapt the tables to more than 10 allowances as follows: Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. State income tax forms 2013 The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. State income tax forms 2013 Subtract the result from the employee's wages. State income tax forms 2013 On this amount, find and withhold the tax in the column for 10 allowances. State income tax forms 2013   This is a voluntary method. State income tax forms 2013 If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. State income tax forms 2013 You can also use any other method described below. State income tax forms 2013 Percentage Method If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. State income tax forms 2013 This method works for any number of withholding allowances the employee claims and any amount of wages. State income tax forms 2013 Use these steps to figure the income tax to withhold under the percentage method. State income tax forms 2013 Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. State income tax forms 2013 Subtract that amount from the employee's wages. State income tax forms 2013 Determine the amount to withhold from the appropriate table on page 5 or 6. State income tax forms 2013 Table 1. State income tax forms 2013 Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. State income tax forms 2013 19 Biweekly 140. State income tax forms 2013 38 Semimonthly 152. State income tax forms 2013 08 Monthly 304. State income tax forms 2013 17 Quarterly 912. State income tax forms 2013 50 Semiannually 1,825. State income tax forms 2013 00 Annually 3,650. State income tax forms 2013 00 Daily or miscellaneous (each day of the payroll period) 14. State income tax forms 2013 04 Example. State income tax forms 2013   An unmarried employee is paid $600 weekly. State income tax forms 2013 This employee has in effect a Form W-4 claiming two withholding allowances. State income tax forms 2013 Using the percentage method, figure the income tax to withhold as follows: 1. State income tax forms 2013 Total wage payment   $600. State income tax forms 2013 00 2. State income tax forms 2013 One allowance $70. State income tax forms 2013 19   3. State income tax forms 2013 Allowances claimed on Form W-4 2   4. State income tax forms 2013 Multiply line 2 by line 3   $140. State income tax forms 2013 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. State income tax forms 2013 62 6. State income tax forms 2013 Tax to be withheld on $459. State income tax forms 2013 62 from Table 1(a)—single person, page 5   $45. State income tax forms 2013 14      To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. State income tax forms 2013 Annual income tax withholding. State income tax forms 2013   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. State income tax forms 2013 Then prorate the tax back to the payroll period. State income tax forms 2013 Example. State income tax forms 2013 A married person claims four withholding allowances. State income tax forms 2013 She is paid $1,000 a week. State income tax forms 2013 Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. State income tax forms 2013 Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. State income tax forms 2013 Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. State income tax forms 2013 50 is withheld. State income tax forms 2013 Divide the annual tax by 52. State income tax forms 2013 The weekly income tax to withhold is $54. State income tax forms 2013 09. State income tax forms 2013 Alternative Methods of Income Tax Withholding Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. State income tax forms 2013 Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains: Formula tables for percentage method withholding (for automated payroll systems), Wage bracket percentage method tables (for automated payroll systems), and Combined income, social security, and Medicare tax withholding tables. State income tax forms 2013 Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. State income tax forms 2013 Advance Payment Methods for the Earned Income Credit (EIC) To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. State income tax forms 2013 You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. State income tax forms 2013 See the tolerances allowed in the chart in Other methods on page 36. State income tax forms 2013 See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. State income tax forms 2013 The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. State income tax forms 2013 Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. State income tax forms 2013 Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. State income tax forms 2013 Find the employee's gross wages before any deductions using the appropriate table. State income tax forms 2013 There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. State income tax forms 2013 Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. State income tax forms 2013 Percentage Method If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28. State income tax forms 2013 Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. State income tax forms 2013 There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. State income tax forms 2013 Find the advance EIC payment shown in the appropriate table for the amount of wages paid. State income tax forms 2013 Whole-Dollar Withholding and Paying Advance EIC (Rounding) The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts. State income tax forms 2013 When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar. State income tax forms 2013 The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. State income tax forms 2013 If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. State income tax forms 2013 Tables for Percentage Method of Withholding (For Wages Paid Through December 2009) TABLE 1—WEEKLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $138 $0   Not over $303 $0   Over— But not over— of excess over— Over— But not over— of excess over— $138 —$200   10% —$138 $303 —$470   10% —$303 $200 —$696   $6. State income tax forms 2013 20 plus 15% —$200 $470 —$1,455   $16. State income tax forms 2013 70 plus 15% —$470 $696 —$1,279   $80. State income tax forms 2013 60 plus 25% —$696 $1,455 —$2,272   $164. State income tax forms 2013 45 plus 25% —$1,455 $1,279 —$3,338   $226. State income tax forms 2013 35 plus 28% —$1,279 $2,272 —$4,165   $368. State income tax forms 2013 70 plus 28% —$2,272 $3,338 —$7,212   $802. State income tax forms 2013 87 plus 33% —$3,338 $4,165 —$7,321   $898. State income tax forms 2013 74 plus 33% —$4,165 $7,212 $2,081. State income tax forms 2013 29 plus 35% —$7,212 $7,321 $1,940. State income tax forms 2013 22 plus 35% —$7,321 TABLE 2—BIWEEKLY Payroll Period       (a) SINGLE person (including head of household)—   (b) MARRIED person— If the amount of wages (after subtracting withholdingallowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is:   Not over $276 $0   Not over $606 $0   Over— But not over— of excess over— Over— But not over— of excess over— $276 —$400   10% —$276 $606 —$940   10% —$606 $400 —$1,392   $12. State income tax forms 2013 40 plus 15% —$400 $940 —$2,910   $33. State income tax forms 2013 40 plus 15% —$940 $1,392 —$2,559   $161. State income tax forms 2013 20 plus 25% —$1,392 $2,910 —$4,543   $328. State income tax forms 2013 90 plus 25% —$2,910 $2,559 —$6,677   $452. State income tax forms 2013 95 plus 28% —$2,559 $4,543 —$8,331   $737. State income tax forms 2013 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. State income tax forms 2013 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. State income tax forms 2013 79 plus 33% —$8,331 $14,423 $4,162. State income tax forms 2013 17 plus 35% —$14,423 $14,642 $3,880. State income tax forms 2013 42 plus 35% —$14,642 TABLE 3—SEMIMONTHLY Payroll Period       (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $299 $0   Not over $656 $0   Over— But not over— of excess over— Over— But not over— of excess over— $299 —$433   10% —$299 $656 —$1,019   10% —$656 $433 —$1,508   $13. State income tax forms 2013 40 plus 15% —$433 $1,019 —$3,152   $36. State income tax forms 2013 30 plus 15% —$1,019 $1,508 —$2,772   $174. State income tax forms 2013 65 plus 25% —$1,508 $3,152 —$4,922   $356. State income tax forms 2013 25 plus 25% —$3,152 $2,772 —$7,233   $490. State income tax forms 2013 65 plus 28% —$2,772 $4,922 —$9,025   $798. State income tax forms 2013 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. State income tax forms 2013 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. State income tax forms 2013 59 plus 33% —$9,025 $15,625   $4,509. State income tax forms 2013 09 plus 35% —$15,625 $15,863   $4,204. State income tax forms 2013 13 plus 35% —$15,863 TABLE 4—MONTHLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $598 $0   Not over $1,313 $0   Over— But not over— of excess over— Over— But not over— of excess over— $598 —$867   10% —$598 $1,313 —$2,038   10% —$1,313 $867 —$3,017   $26. State income tax forms 2013 90 plus 15% —$867 $2,038 —$6,304   $72. State income tax forms 2013 50 plus 15% —$2,038 $3,017 —$5,544   $349. State income tax forms 2013 40 plus 25% —$3,017 $6,304 —$9,844   $712. State income tax forms 2013 40 plus 25% —$6,304 $5,544 —$14,467   $981. State income tax forms 2013 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. State income tax forms 2013 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. State income tax forms 2013 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. State income tax forms 2013 08 plus 33% —$18,050 $31,250 $9,017. State income tax forms 2013 98 plus 35% —$31,250 $31,725 $8,407. State income tax forms 2013 83 plus 35% —$31,725 Tables for Percentage Method of Withholding (continued) (For Wages Paid Through December 2009) TABLE 5—QUARTERLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $1,795 $0   Not over $3,938 $0   Over— But not over— of excess over— Over— But not over— of excess over— $1,795 —$2,600   10% —$1,795 $3,938 —$6,113   10% —$3,938 $2,600 —$9,050   $80. State income tax forms 2013 50 plus 15% —$2,600 $6,113 —$18,913   $217. State income tax forms 2013 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. State income tax forms 2013 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. State income tax forms 2013 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. State income tax forms 2013 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. State income tax forms 2013 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. State income tax forms 2013 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. State income tax forms 2013 26 plus 33% —$54,150 $93,750 $27,054. State income tax forms 2013 01 plus 35% —$93,750 $95,175 $25,223. State income tax forms 2013 51 plus 35% —$95,175 TABLE 6—SEMIANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $3,590 $0   Not over $7,875 $0   Over— But not over— of excess over— Over— But not over— of excess over— $3,590 —$5,200   10% —$3,590 $7,875 —$12,225   10% —$7,875 $5,200 —$18,100   $161. State income tax forms 2013 00 plus 15% —$5,200 $12,225 —$37,825   $435. State income tax forms 2013 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. State income tax forms 2013 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. State income tax forms 2013 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. State income tax forms 2013 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. State income tax forms 2013 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. State income tax forms 2013 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. State income tax forms 2013 80 plus 33% —$108,300 $187,500 $54,108. State income tax forms 2013 05 plus 35% —$187,500 $190,350 $50,447. State income tax forms 2013 30 plus 35% —$190,350 TABLE 7—ANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $7,180 $0   Not over $15,750 $0   Over— But not over— of excess over— Over— But not over— of excess over— $7,180 —$10,400   10% —$7,180 $15,750 —$24,450   10% —$15,750 $10,400 —$36,200   $322. State income tax forms 2013 00 plus 15% —$10,400 $24,450 —$75,650   $870. State income tax forms 2013 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. State income tax forms 2013 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. State income tax forms 2013 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. State income tax forms 2013 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. State income tax forms 2013 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. State income tax forms 2013 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. State income tax forms 2013 60 plus 33% —$216,600 $375,000 $108,216. State income tax forms 2013 10 plus 35% —$375,000 $380,700 $100,894. State income tax forms 2013 60 plus 35% —$380,700 TABLE 8—DAILY or MISCELLANEOUS Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income taxto withhold per day is: If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of incometax to withhold per day is: Not over $27. State income tax forms 2013 60 $0   Not over $60. State income tax forms 2013 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. State income tax forms 2013 60 —$40. State income tax forms 2013 00   10% —$27. State income tax forms 2013 60 $60. State income tax forms 2013 60 —$94. State income tax forms 2013 00   10% —$60. State income tax forms 2013 60 $40. State income tax forms 2013 00 —$139. State income tax forms 2013 20   $1. State income tax forms 2013 24 plus 15% —$40. State income tax forms 2013 00 $94. State income tax forms 2013 00 —$291. State income tax forms 2013 00   $3. State income tax forms 2013 34 plus 15% —$94. State income tax forms 2013 00 $139. State income tax forms 2013 20 —$255. State income tax forms 2013 90   $16. State income tax forms 2013 12 plus 25% —$139. State income tax forms 2013 20 $291. State income tax forms 2013 00 —$454. State income tax forms 2013 30   $32. State income tax forms 2013 89 plus 25% —$291. State income tax forms 2013 00 $255. State income tax forms 2013 90 —$667. State income tax forms 2013 70   $45. State income tax forms 2013 30 plus 28% —$255. State income tax forms 2013 90 $454. State income tax forms 2013 30 —$833. State income tax forms 2013 10   $73. State income tax forms 2013 72 plus 28% —$454. State income tax forms 2013 30 $667. State income tax forms 2013 70 —$1,442. State income tax forms 2013 30   $160. State income tax forms 2013 60 plus 33% —$667. State income tax forms 2013 70 $833. State income tax forms 2013 10 —$1,464. State income tax forms 2013 20   $179. State income tax forms 2013 78 plus 33% —$833. State income tax forms 2013 10 $1,442. State income tax forms 2013 30 $416. State income tax forms 2013 22 plus 35% —$1,442. State income tax forms 2013 30 $1,464. State income tax forms 2013 20 $388. State income tax forms 2013 04 plus 35% —$1,464. State income tax forms 2013 20 SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 145 150 1 0 0 0 0 0 0 0 0 0 0 150 155 1 0 0 0 0 0 0 0 0 0 0 155 160 2 0 0 0 0 0 0 0 0 0 0 160 165 2 0 0 0 0 0 0 0 0 0 0 165 170 3 0 0 0 0 0 0 0 0 0 0 170 175 3 0 0 0 0 0 0 0 0 0 0 175 180 4 0 0 0 0 0 0 0 0 0 0 180 185 4 0 0 0 0 0 0 0 0 0 0 185 190 5 0 0 0 0 0 0 0 0 0 0 190 195 5 0 0 0 0 0 0 0 0 0 0 195 200 6 0 0 0 0 0 0 0 0 0 0 200 210 7 0 0 0 0 0 0 0 0 0 0 210 220 8 1 0 0 0 0 0 0 0 0 0 220 230 10 2 0 0 0 0 0 0 0 0 0 230 240 11 3 0 0 0 0 0 0 0 0 0 240 250 13 4 0 0 0 0 0 0 0 0 0 250 260 14 5 0 0 0 0 0 0 0 0 0 260 270 16 6 0 0 0 0 0 0 0 0 0 270 280 17 7 0 0 0 0 0 0 0 0 0 280 290 19 8 1 0 0 0 0 0 0 0 0 290 300 20 10 2 0 0 0 0 0 0 0 0 300 310 22 11 3 0 0 0 0 0 0 0 0 310 320 23 13 4 0 0 0 0 0 0 0 0 320 330 25 14 5 0 0 0 0 0 0 0 0 330 340 26 16 6 0 0 0 0 0 0 0 0 340 350 28 17 7 0 0 0 0 0 0 0 0 350 360 29 19 8 1 0 0 0 0 0 0 0 360 370 31 20 10 2 0 0 0 0 0 0 0 370 380 32 22 11 3 0 0 0 0 0 0 0 380 390 34 23 13 4 0 0 0 0 0 0 0 390 400 35 25 14 5 0 0 0 0 0 0 0 400 410 37 26 16 6 0 0 0 0 0 0 0 410 420 38 28 17 7 0 0 0 0 0 0 0 420 430 40 29 19 8 1 0 0 0 0 0 0 430 440 41 31 20 10 2 0 0 0 0 0 0 440 450 43 32 22 11 3 0 0 0 0 0 0 450 460 44 34 23 13 4 0 0 0 0 0 0 460 470 46 35 25 14 5 0 0 0 0 0 0 470 480 47 37 26 16 6 0 0 0 0 0 0 480 490 49 38 28 17 7 0 0 0 0 0 0 490 500 50 40 29 19 8 1 0 0 0 0 0 500 510 52 41 31 20 10 2 0 0 0 0 0 510 520 53 43 32 22 11 3 0 0 0 0 0 520 530 55 44 34 23 13 4 0 0 0 0 0 530 540 56 46 35 25 14 5 0 0 0 0 0 540 550 58 47 37 26 16 6 0 0 0 0 0 550 560 59 49 38 28 17 7 0 0 0 0 0 560 570 61 50 40 29 19 8 1 0 0 0 0 570 580 62 52 41 31 20 10 2 0 0 0 0 580 590 64 53 43 32 22 11 3 0 0 0 0 590 600 65 55 44 34 23 13 4 0 0 0 0 600 610 67 56 46 35 25 14 5 0 0 0 0 610 620 68 58 47 37 26 16 6 0 0 0 0 620 630 70 59 49 38 28 17 7 0 0 0 0 630 640 71 61 50 40 29 19 8 1 0 0 0 640 650 73 62 52 41 31 20 10 2 0 0 0 650 660 74 64 53 43 32 22 11 3 0 0 0 660 670 76 65 55 44 34 23 13 4 0 0 0 670 680 77 67 56 46 35 25 14 5 0 0 0 680 690 79 68 58 47 37 26 16 6 0 0 0 690 700 80 70 59 49 38 28 17 7 0 0 0 700 710 83 71 61 50 40 29 19 8 1 0 0 710 720 85 73 62 52 41 31 20 10 2 0 0 720 730 88 74 64 53 43 32 22 11 3 0 0 730 740 90 76 65 55 44 34 23 13 4 0 0 740 750 93 77 67 56 46 35 25 14 5 0 0 750 760 95 79 68 58 47 37 26 16 6 0 0 760 770 98 80 70 59 49 38 28 17 7 0 0 770 780 100 83 71 61 50 40 29 19 8 1 0 $780 $790 $103 $85 $73 $62 $52 $41 $31 $20 $10 $2 $0 790 800 105 88 74 64 53 43 32 22 11 3 0 800 810 108 90 76 65 55 44 34 23 13 4 0 810 820 110 93 77 67 56 46 35 25 14 5 0 820 830 113 95 79 68 58 47 37 26 16 6 0 830 840 115 98 80 70 59 49 38 28 17 7 0 840 850 118 100 83 71 61 50 40 29 19 8 1 850 860 120 103 85 73 62 52 41 31 20 10 2 860 870 123 105 88 74 64 53 43 32 22 11 3 870 880 125 108 90 76 65 55 44 34 23 13 4 880 890 128 110 93 77 67 56 46 35 25 14 5 890 900 130 113 95 79 68 58 47 37 26 16 6 900 910 133 115 98 80 70 59 49 38 28 17 7 910 920 135 118 100 83 71 61 50 40 29 19 8 920 930 138 120 103 85 73 62 52 41 31 20 10 930 940 140 123 105 88 74 64 53 43 32 22 11 940 950 143 125 108 90 76 65 55 44 34 23 13 950 960 145 128 110 93 77 67 56 46 35 25 14 960 970 148 130 113 95 79 68 58 47 37 26 16 970 980 150 133 115 98 80 70 59 49 38 28 17 980 990 153 135 118 100 83 71 61 50 40 29 19 990 1,000 155 138 120 103 85 73 62 52 41 31 20 1,000 1,010 158 140 123 105 88 74 64 53 43 32 22 1,010 1,020 160 143 125 108 90 76 65 55 44 34 23 1,020 1,030 163 145 128 110 93 77 67 56 46 35 25 1,030 1,040 165 148 130 113 95 79 68 58 47 37 26 1,040 1,050 168 150 133 115 98 80 70 59 49 38 28 1,050 1,060 170 153 135 118 100 83 71 61 50 40 29 1,060 1,070 173 155 138 120 103 85 73 62 52 41 31 1,070 1,080 175 158 140 123 105 88 74 64 53 43 32 1,080 1,090 178 160 143 125 108 90 76 65 55 44 34 1,090 1,100 180 163 145 128 110 93 77 67 56 46 35 1,100 1,110 183 165 148 130 113 95 79 68 58 47 37 1,110 1,120 185 168 150 133 115 98 80 70 59 49 38 1,120 1,130 188 170 153 135 118 100 83 71 61 50 40 1,130 1,140 190 173 155 138 120 103 85 73 62 52 41 1,140 1,150 193 175 158 140 123 105 88 74 64 53 43 1,150 1,160 195 178 160 143 125 108 90 76 65 55 44 1,160 1,170 198 180 163 145 128 110 93 77 67 56 46 1,170 1,180 200 183 165 148 130 113 95 79 68 58 47 1,180 1,190 203 185 168 150 133 115 98 80 70 59 49 1,190 1,200 205 188 170 153 135 118 100 82 71 61 50 1,200 1,210 208 190 173 155 138 120 103 85 73 62 52 1,210 1,220 210 193 175 158 140 123 105 87 74 64 53 1,220 1,230 213 195 178 160 143 125 108 90 76 65 55 1,230 1,240 215 198 180 163 145 128 110 92 77 67 56 1,240 1,250 218 200 183 165 148 130 113 95 79 68 58                           $1,250 and over Use Table 1(a) for a SINGLE person on page 5. State income tax forms 2013 Also see the instructions on page 3. State income tax forms 2013                           MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $310 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 310 320 1 0 0 0 0 0 0 0 0 0 0 320 330 2 0 0 0 0 0 0 0 0 0 0 330 340 3 0 0 0 0 0 0 0 0 0 0 340 350 4 0 0 0 0 0 0 0 0 0 0 350 360 5 0 0 0 0 0 0 0 0 0 0 360 370 6 0 0 0 0 0 0 0 0 0 0 370 380 7 0 0 0 0 0 0 0 0 0 0 380 390 8 1 0 0 0 0 0 0 0 0 0 390 400 9 2 0 0 0 0 0 0 0 0 0 400 410 10 3 0 0 0 0 0 0 0 0 0 410 420 11 4 0 0 0 0 0 0 0 0 0 420 430 12 5 0 0 0 0 0 0 0 0 0 430 440 13 6 0 0 0 0 0 0 0 0 0 440 450 14 7 0 0 0 0 0 0 0 0 0 450 460 15 8 1 0 0 0 0 0 0 0 0 460 470 16 9 2 0 0 0 0 0 0 0 0 470 480 17 10 3 0 0 0 0 0 0 0 0 480 490 19 11 4 0 0 0 0 0 0 0 0 490 500 20 12 5 0 0 0 0 0 0 0 0 500 510 22 13 6 0 0 0 0 0 0 0 0 510 520 23 14 7 0 0 0 0 0 0 0 0 520 530 25 15 8 1 0 0 0 0 0 0 0 530 540 26 16 9 2 0 0 0 0 0 0 0 540 550 28 17 10 3 0 0 0 0 0 0 0 550 560 29 19 11 4 0 0 0 0 0 0 0 560 570 31 20 12 5 0 0 0 0 0 0 0 570 580 32 22 13 6 0 0 0 0 0 0 0 580 590 34 23 14 7 0 0 0 0 0 0 0 590 600 35 25 15 8 1 0 0 0 0 0 0 600 610 37 26 16 9 2 0 0 0 0 0 0 610 620 38 28 17 10 3 0 0 0 0 0 0 620 630 40 29 19 11 4 0 0 0 0 0 0 630 640 41 31 20 12 5 0 0 0 0 0 0 640 650 43 32 22 13 6 0 0 0 0 0 0 650 660 44 34 23 14 7 0 0 0 0 0 0 660 670 46 35 25 15 8 1 0 0 0 0 0 670 680 47 37 26 16 9 2 0 0 0 0 0 680 690 49 38 28 17 10 3 0 0 0 0 0 690 700 50 40 29 19 11 4 0 0 0 0 0 700 710 52 41 31 20 12 5 0 0 0 0 0 710 720 53 43 32 22 13 6 0 0 0 0 0 720 730 55 44 34 23 14 7 0 0 0 0 0 730 740 56 46 35 25 15 8 1 0 0 0 0 740 750 58 47 37 26 16 9 2 0 0 0 0 750 760 59 49 38 28 17 10 3 0 0 0 0 760 770 61 50 40 29 19 11 4 0 0 0 0 770 780 62 52 41 31 20 12 5 0 0 0 0 780 790 64 53 43 32 22 13 6 0 0 0 0 790 800 65 55 44 34 23 14 7 0 0 0 0 800 810 67 56 46 35 25 15 8 1 0 0 0 810 820 68 58 47 37 26 16 9 2 0 0 0 820 830 70 59 49 38 28 17 10 3 0 0 0 830 840 71 61 50 40 29 19 11 4 0 0 0 840 850 73 62 52 41 31 20 12 5 0 0 0 850 860 74 64 53 43 32 22 13 6 0 0 0 860 870 76 65 55 44 34 23 14 7 0 0 0 870 880 77 67 56 46 35 25 15 8 1 0 0 880 890 79 68 58 47 37 26 16 9 2 0 0 890 900 80 70 59 49 38 28 17 10 3 0 0 900 910 82 71 61 50 40 29 19 11 4 0 0 910 920 83 73 62 52 41 31 20 12 5 0 0 920 930 85 74 64 53 43 32 22 13 6 0 0 930 940 86 76 65 55 44 34 23 14 7 0 0 940 950 88 77 67 56 46 35 25 15 8 1 0 950 960 89 79 68 58 47 37 26 16 9 2 0 960 970 91 80 70 59 49 38 28 17 10 3 0 970 980 92 82 71 61 50 40 29 19 11 4 0 980 990 94 83 73 62 52 41 31 20 12 5 0 990 1,000 95 85 74 64 53 43 32 22 13 6 0 $1,000 $1,010 $97 $86 $76 $65 $55 $44 $34 $23 $14 $7 $0 1,010 1,020 98 88 77 67 56 46 35 25 15 8 1 1,020 1,030 100 89 79 68 58 47 37 26 16 9 2 1,030 1,040 101 91 80 70 59 49 38 28 17 10 3 1,040 1,050 103 92 82 71 61 50 40 29 19 11 4 1,050 1,060 104 94 83 73 62 52 41 31 20 12 5 1,060 1,070 106 95 85 74 64 53 43 32 22 13 6 1,070 1,080 107 97 86 76 65 55 44 34 23 14 7 1,080 1,090 109 98 88 77 67 56 46 35 25 15 8 1,090 1,100 110 100 89 79 68 58 47 37 26 16 9 1,100 1,110 112 101 91 80 70 59 49 38 28 17 10 1,110 1,120 113 103 92 82 71 61 50 40 29 19 11 1,120 1,130 115 104 94 83 73 62 52 41 31 20 12 1,130 1,140 116 106 95 85 74 64 53 43 32 22 13 1,140 1,150 118 107 97 86 76 65 55 44 34 23 14 1,150 1,160 119 109 98 88 77 67 56 46 35 25 15 1,160 1,170 121 110 100 89 79 68 58 47 37 26 16 1,170 1,180 122 112 101 91 80 70 59 49 38 28 17 1,180 1,190 124 113 103 92 82 71 61 50 40 29 19 1,190 1,200 125 115 104 94 83 73 62 52 41 31 20 1,200 1,210 127 116 106 95 85 74 64 53 43 32 22 1,210 1,220 128 118 107 97 86 76 65 55 44 34 23 1,220 1,230 130 119 109 98 88 77 67 56 46 35 25 1,230 1,240 131 121 110 100 89 79 68 58 47 37 26 1,240 1,250 133 122 112 101 91 80 70 59 49 38 28 1,250 1,260 134 124 113 103 92 82 71 61 50 40 29 1,260 1,270 136 125 115 104 94 83 73 62 52 41 31 1,270 1,280 137 127 116 106 95 85 74 64 53 43 32 1,280 1,290 139 128 118 107 97 86 76 65 55 44 34 1,290 1,300 140 130 119 109 98 88 77 67 56 46 35 1,300 1,310 142 131 121 110 100 89 79 68 58 47 37 1,310 1,320 143 133 122 112 101 91 80 70 59 49 38 1,320 1,330 145 134 124 113 103 92 82 71 61 50 40 1,330 1,340 146 136 125 115 104 94 83 73 62 52 41 1,340 1,350 148 137 127 116 106 95 85 74 64 53 43 1,350 1,360 149 139 128 118 107 97 86 76 65 55 44 1,360 1,370 151 140 130 119 109 98 88 77 67 56 46 1,370 1,380 152 142 131 121 110 100 89 79 68 58 47 1,380 1,390 154 143 133 122 112 101 91 80 70 59 49 1,390 1,400 155 145 134 124 113 103 92 82 71 61 50                           $1,400 and over Use Table 1(b) for a MARRIED person on page 5. State income tax forms 2013 Also see the instructions on page 3. State income tax forms 2013                           SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $280 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 280 290 1 0 0 0 0 0 0 0 0 0 0 290 300 2 0 0 0 0 0 0 0 0 0 0 300 310 3 0 0 0 0 0 0 0 0 0 0 310 320 4 0 0 0 0 0 0 0 0 0 0 320 330 5 0 0 0 0 0 0 0 0 0 0 330 340 6 0 0 0 0 0 0 0 0 0 0 340 350 7 0 0 0 0 0 0 0 0 0 0 350 360 8 0 0 0 0 0 0 0 0 0 0 360 370 9 0 0 0 0 0 0 0 0 0 0 370 380 10 0 0 0 0 0 0 0 0 0 0 380 390 11 0 0 0 0 0 0 0 0 0 0 390 400 12 0 0 0 0 0 0 0 0 0 0 400 410 13 0 0 0 0 0 0 0 0 0 0 410 420 15 0 0 0 0 0 0 0 0 0 0 420 430 16 1 0 0 0 0 0 0 0 0 0 430 440 18 2 0 0 0 0 0 0 0 0 0 440 450 19 3 0 0 0 0 0 0 0 0 0 450 460 21 4 0 0 0 0 0 0 0 0 0 460 470 22 5 0 0 0 0 0 0 0 0 0 470 480 24 6 0 0 0 0 0 0 0 0 0 480 490 25 7 0 0 0 0 0 0 0 0 0 490 500 27 8 0 0 0 0 0 0 0 0 0 500 520 29 9 0 0 0 0 0 0 0 0 0 520 540 32 11 0 0 0 0 0 0 0 0 0 540 560 35 14 0 0 0 0 0 0 0 0 0 560 580 38 17 1 0 0 0 0 0 0 0 0 580 600 41 20 3 0 0 0 0 0 0 0 0 600 620 44 23 5 0 0 0 0 0 0 0 0 620 640 47 26 7 0 0 0 0 0 0 0 0 640 660 50 29 9 0 0 0 0 0 0 0 0 660 680 53 32 11 0 0 0 0 0 0 0 0 680 700 56 35 14 0 0 0 0 0 0 0 0 700 720 59 38 17 1 0 0 0 0 0 0 0 720 740 62 41 20 3 0 0 0 0 0 0 0 740 760 65 44 23 5 0 0 0 0 0 0 0 760 780 68 47 26 7 0 0 0 0 0 0 0 780 800 71 50 29 9 0 0 0 0 0 0 0 800 820 74 53 32 11 0 0 0 0 0 0 0 820 840 77 56 35 14 0 0 0 0 0 0 0 840 860 80 59 38 17 1 0 0 0 0 0 0 860 880 83 62 41 20 3 0 0 0 0 0 0 880 900 86 65 44 23 5 0 0 0 0 0 0 900 920 89 68 47 26 7 0 0 0 0 0 0 920 940 92 71 50 29 9 0 0 0 0 0 0 940 960 95 74 53 32 11 0 0 0 0 0 0 960 980 98 77 56 35 14 0 0 0 0 0 0 980 1,000 101 80 59 38 17 1 0 0 0 0 0 1,000 1,020 104 83 62 41 20 3 0 0 0 0 0 1,020 1,040 107 86 65 44 23 5 0 0 0 0 0 1,040 1,060 110 89 68 47 26 7 0 0 0 0 0 1,060 1,080 113 92 71 50 29 9 0 0 0 0 0 1,080 1,100 116 95 74 53 32 11 0 0 0 0 0 1,100 1,120 119 98 77 56 35 14 0 0 0 0 0 1,120 1,140 122 101 80 59 38 17 1 0 0 0 0 1,140 1,160 125 104 83 62 41 20 3 0 0 0 0 1,160 1,180 128 107 86 65 44 23 5 0 0 0 0 1,180 1,200 131 110 89 68 47 26 7 0 0 0 0 1,200 1,220 134 113 92 71 50 29 9 0 0 0 0 1,220 1,240 137 116 95 74 53 32 11 0 0 0 0 1,240 1,260 140 119 98 77 56 35 14 0 0 0 0 1,260 1,280 143 122 101 80 59 38 17 1 0 0 0 1,280 1,300 146 125 104 83 62 41 20 3 0 0 0 1,300 1,320 149 128 107 86 65 44 23 5 0 0 0 1,320 1,340 152 131 110 89 68 47 26 7 0 0 0 1,340 1,360 155 134 113 92 71 50 29 9 0 0 0 1,360 1,380 158 137 116 95 74 53 32 11 0 0 0 1,380 1,400 161 140 119 98 77 56 35 13 0 0 0 1,400 1,420 166 143 122 101 80 59 38 16 1 0 0 1,420 1,440 171 146 125 104 83 62 41 19 3 0 0 $1,440 $1,460 $176 $149 $128 $107 $86 $65 $44 $22 $5 $0 $0 1,460 1,480 181 152 131 110 89 68 47 25 7 0 0 1,480 1,500 186 155 134 113 92 71 50 28 9 0 0 1,500 1,520 191 158 137 116 95 74 53 31 11 0 0 1,520 1,540 196 161 140 119 98 77 56 34 13 0 0 1,540 1,560 201 166 143 122 101 80 59 37 16 1 0 1,560 1,580 206 171 146 125 104 83 62 40 19 3 0 1,580 1,600 211 176 149 128 107 86 65 43 22 5 0 1,600 1,620 216 181 152 131 110 89 68 46 25 7 0 1,620 1,640 221 186 155 134 113 92 71 49 28 9 0 1,640 1,660 226 191 158 137 116 95 74 52 31 11 0 1,660 1,680 231 196 161 140 119 98 77 55 34 13 0 1,680 1,700 236 201 165 143 122 101 80 58 37 16 1 1,700 1,720 241 206 170 146 125 104 83 61 40 19 3 1,720 1,740 246 211 175 149 128 107 86 64 43 22 5 1,740 1,760 251 216 180 152 131 110 89 67 46 25 7 1,760 1,780 256 221 185 155 134 113 92 70 49 28 9 1,780 1,800 261 226 190 158 137 116 95 73 52 31 11 1,800 1,820 266 231 195 161 140 119 98 76 55 34 13 1,820 1,840 271 236 200 165 143 122 101 79 58 37 16 1,840 1,860 276 241 205 170 146 125 104 82 61 40 19 1,860 1,880 281 246 210 175 149 128 107 85 64 43 22 1,880 1,900 286 251 215 180 152 131 110 88 67 46 25 1,900 1,920 291 256 220 185 155 134 113 91 70 49 28 1,920 1,940 296 261 225 190 158 137 116 94 73 52 31 1,940 1,960 301 266 230 195 161 140 119 97 76 55 34 1,960 1,980 306 271 235 200 165 143 122 100 79 58 37 1,980 2,000 311 276 240 205 170 146 125 103 82 61 40 2,000 2,020 316 281 245 210 175 149 128 106 85 64 43 2,020 2,040 321 286 250 215 180 152 131 109 88 67 46 2,040 2,060 326 291 255 220 185 155 134 112 91 70 49 2,060 2,080 331 296 260 225 190 158 137 115 94 73 52 2,080 2,100 336 301 265 230 195 161 140 118 97 76 55                           $2,100 and over Use Table 2(a) for a SINGLE person on page 5. State income tax forms 2013 Also see the instructions on page 3. State income tax forms 2013                           MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $620 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 620 640 2 0 0 0 0 0 0 0 0 0 0 640 660 4 0 0 0 0 0 0 0 0 0 0 660 680 6 0 0 0 0 0 0 0 0 0 0 680 700 8 0 0 0 0 0 0 0 0 0 0 700 720 10 0 0 0 0 0 0 0 0 0 0 720 740 12 0 0 0 0 0 0 0 0 0 0 740 760 14 0 0 0 0 0 0 0 0 0 0 760 780 16 2 0 0 0 0 0 0 0 0 0 780 800 18 4 0 0 0 0 0 0 0 0 0 800 820 20 6 0 0 0 0 0 0 0 0 0 820 840 22 8 0 0 0 0 0 0 0 0 0 840 860 24 10 0 0 0 0 0 0 0 0 0 860 880 26 12 0 0 0 0 0 0 0 0 0 880 900 28 14 0 0 0 0 0 0 0 0 0 900 920 30 16 2 0 0 0 0 0 0 0 0 920 940 32 18 4 0 0 0 0 0 0 0 0 940 960 35 20 6 0 0 0 0 0 0 0 0 960 980 38 22 8 0 0 0 0 0 0 0 0 980 1,000 41 24 10 0 0 0 0 0 0 0 0 1,000 1,020 44 26 12 0 0 0 0 0 0 0 0 1,020 1,040 47 28 14 0 0 0 0 0 0 0 0 1,040 1,060 50 30 16 2 0 0 0 0 0 0 0 1,060 1,080 53 32 18 4 0 0 0 0 0 0 0 1,080 1,100 56 35 20 6 0 0 0 0 0 0 0 1,100 1,120 59 38 22 8 0 0 0 0 0 0 0 1,120 1,140 62 41 24 10 0 0 0 0 0 0 0 1,140 1,160 65 44 26 12 0 0 0 0 0 0 0 1,160 1,180 68 47 28 14 0 0 0 0 0 0 0 1,180 1,200 71 50 30 16 2 0 0 0 0 0 0 1,200 1,220 74 53 32 18 4 0 0 0 0 0 0 1,220 1,240 77 56 35 20 6 0 0 0 0 0 0 1,240 1,260 80 59 38 22 8 0 0 0 0 0 0 1,260 1,280 83 62 41 24 10 0 0 0 0 0 0 1,280 1,300 86 65 44 26 12 0 0 0 0 0 0 1,300 1,320 89 68 47 28 14 0 0 0 0 0 0 1,320 1,340 92 71 50 30 16 2 0 0 0 0 0 1,340 1,360 95 74 53 32 18 4 0 0 0 0 0 1,360 1,380 98 77 56 35 20 6 0 0 0 0 0 1,380 1,400 101 80 59 38 22 8 0 0 0 0 0 1,400 1,420 104 83 62 41 24 10 0 0 0 0 0 1,420 1,440 107 86 65 44 26 12 0 0 0 0 0 1,440 1,460 110 89 68 47 28 14 0 0 0 0 0 1,460 1,480 113 92 71 50 30 16 2 0 0 0 0 1,480 1,500 116 95 74 53 32 18 4 0 0 0 0 1,500 1,520 119 98 77 56 35 20 6 0 0 0 0 1,520 1,540 122 101 80 59 38 22 8 0 0 0 0 1,540 1,560 125 104 83 62 41 24 10 0 0 0 0 1,560 1,580 128 107 86 65 44 26 12 0 0 0 0 1,580 1,600 131 110 89 68 47 28 14 0 0 0 0 1,600 1,620 134 113 92 71 50 30 16 2 0 0 0 1,620 1,640 137 116 95 74 53 32 18 4 0 0 0 1,640 1,660 140 119 98 77 56 35 20 6 0 0 0 1,660 1,680 143 122 101 80 59 38 22 8 0 0 0 1,680 1,700 146 125 104 83 62 41 24 10 0 0 0 1,700 1,720 149 128 107 86 65 44 26 12 0 0 0 1,720 1,740 152 131 110 89 68 47 28 14 0 0 0 1,740 1,760 155 134 113 92 71 50 30 16 2 0 0 1,760 1,780 158 137 116 95 74 53 32 18 4 0 0 1,780 1,800 161 140 119 98 77 56 35 20 6 0 0 1,800 1,820 164 143 122 101 80 59 38 22 8 0 0 1,820 1,840 167 146 125 104 83 62 41 24 10 0 0 1,840 1,860 170 149 128 107 86 65 44 26 12 0 0 1,860 1,880 173 152 131 110 89 68 47 28 14 0 0 1,880 1,900 176 155 134 113 92 71 50 30 16 2 0 1,900 1,920 179 158 137 116 95 74 53 32 18 4 0 1,920 1,940 182 161 140 119 98 77 56 35 20 6 0 1,940 1,960 185 164 143 122 101 80 59 38 22 8 0 1,960 1,980 188 167 146 125 104 83 62 41 24 10 0 1,980 2,000 191 170 149 128 107 86 65 44 26 12 0 $2,000 $2,020 $194 $173 $152 $131 $110 $89 $68 $47 $28 $14 $0 2,020 2,040 197 176 155 134 113 92 71 50 30 16 2 2,040 2,060 200 179 158 137 116 95 74 53 32 18 4 2,060 2,080 203 182 161 140 119 98 77 56 34 20 6 2,080 2,100 206 185 164 143 122 101 80 59 37 22 8 2,100 2,120 209 188 167 146 125 104 83 62 40 24 10 2,120 2,140 212 191 170 149 128 107 86 65 43 26 12 2,140 2,160 215 194 173 152 131 110 89 68 46 28 14 2,160 2,180 218 197 176 155 134 113 92 71 49 30 16 2,180 2,200 221 200 179 158 137 116 95 74 52 32 18 2,200 2,220 224 203 182 161 140 119 98 77 55 34 20 2,220 2,240 227 206 185 164 143 122 101 80 58 37 22 2,240 2,260 230 209 188 167 146 125 104 83 61 40 24 2,260 2,280 233 212 191 170 149 128 107 86 64 43 26 2,280 2,300 236 215 194 173 152 131 110 89 67 46 28 2,300 2,320 239 218 197 176 155 134 113 92 70 49 30 2,320 2,340 242 221 200 179 158 137 116 95 73 52 32 2,340 2,360 245 224 203 182 161 140 119 98 76 55 34 2,360 2,380 248 227 206 185 164 143 122 101 79 58 37 2,380 2,400 251 230 209 188 167 146 125 104 82 61 40 2,400 2,420 254 233 212 191 170 149 128 107 85 64 43 2,420 2,440 257 236 215 194 173 152 131 110 88 67 46 2,440 2,460 260 239 218 197 176 155 134 113 91 70 49 2,460 2,480 263 242 221 200 179 158 137 116 94 73 52 2,480 2,500 266 245 224 203 182 161 140 119 97 76 55 2,500 2,520 269 248 227 206 185 164 143 122 100 79 58 2,520 2,540 272 251 230 209 188 167 146 125 103 82 61 2,540 2,560 275 254 233 212 191 170 149 128 106 85 64 2,560 2,580 278 257 236 215 194 173 152 131 109 88 67 2,580 2,600 281 260 239 218 197 176 155 134 112 91 70 2,600 2,620 284 263 242 221 200 179 158 137 115 94 73 2,620 2,640 287 266 245 224 203 182 161 140 118 97 76 2,640 2,660 290 269 248 227 206 185 164 143 121 100 79 2,660 2,680 293 272 251 230 209 188 167 146 124 103 82 2,680 2,700 296 275 254 233 212 191 170 149 127 106 85                           $2,700 and over Use Table 2(b) for a MARRIED person on page 5. State income tax forms 2013 Also see the instructions on page 3. State income tax forms 2013                           SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 300 310 1 0 0 0 0 0 0 0 0 0 0 310 320 2 0 0 0 0 0 0 0 0 0 0 320 330 3 0 0 0 0 0 0 0 0 0 0 330 340 4 0 0 0 0 0 0 0 0 0 0 340 350 5 0 0 0 0 0 0 0 0 0 0 350 360 6 0 0 0 0 0 0 0 0 0 0 360 370 7 0 0 0 0 0 0 0 0 0 0 370 380 8 0 0 0 0 0 0 0 0 0 0 380 390 9 0 0 0 0 0 0 0 0 0 0 390 400 10 0 0 0 0 0 0 0 0 0 0 400 410 11 0 0 0 0 0 0 0 0 0 0 410 420 12 0 0 0 0 0 0 0 0 0 0 420 430 13 0 0 0 0 0 0 0 0 0 0 430 440 14 0 0 0 0 0 0 0 0 0 0 440 450 15 0 0 0 0 0 0 0 0 0 0 450 460 17 0 0 0 0 0 0 0 0 0 0 460 470 18 1 0 0 0 0 0 0 0 0 0 470 480 20 2 0 0 0 0 0 0 0 0 0 480 490 21 3 0 0 0 0 0 0 0 0 0 490 500 23 4 0 0 0 0 0 0 0 0 0 500 520 25 6 0 0 0 0 0 0 0 0 0 520 540 28 8 0 0 0 0 0 0 0 0 0 540 560 31 10 0 0 0 0 0 0 0 0 0 560 580 34 12 0 0 0 0 0 0 0 0 0 580 600 37 14 0 0 0 0 0 0 0 0 0 600 620 40 17 1 0 0 0 0 0 0 0 0 620 640 43 20 3 0 0 0 0 0 0 0 0 640 660 46 23 5 0 0 0 0 0 0 0 0 660 680 49 26 7 0 0 0 0 0 0 0 0 680 700 52 29 9 0 0 0 0 0 0 0 0 700 720 55 32 11 0 0 0 0 0 0 0 0 720 740 58 35 13 0 0 0 0 0 0 0 0 740 760 61 38 15 0 0 0 0 0 0 0 0 760 780 64 41 18 1 0 0 0 0 0 0 0 780 800 67 44 21 3 0 0 0 0 0 0 0 800 820 70 47 24 5 0 0 0 0 0 0 0 820 840 73 50 27 7 0 0 0 0 0 0 0 840 860 76 53 30 9 0 0 0 0 0 0 0 860 880 79 56 33 11 0 0 0 0 0 0 0 880 900 82 59 36 13 0 0 0 0 0 0 0 900 920 85 62 39 16 0 0 0 0 0 0 0 920 940 88 65 42 19 2 0 0 0 0 0 0 940 960 91 68 45 22 4 0 0 0 0 0 0 960 980 94 71 48 25 6 0 0 0 0 0 0 980 1,000 97 74 51 28 8 0 0 0 0 0 0 1,000 1,020 100 77 54 31 10 0 0 0 0 0 0 1,020 1,040 103 80 57 34 12 0 0 0 0 0 0 1,040 1,060 106 83 60 37 15 0 0 0 0 0 0 1,060 1,080 109 86 63 40 18 1 0 0 0 0 0 1,080 1,100 112 89 66 43 21 3 0 0 0 0 0 1,100 1,120 115 92 69 46 24 5 0 0 0 0 0 1,120 1,140 118 95 72 49 27 7 0 0 0 0 0 1,140 1,160 121 98 75 52 30 9 0 0 0 0 0 1,160 1,180 124 101 78 55 33 11 0 0 0 0 0 1,180 1,200 127 104 81 58 36 13 0 0 0 0 0 1,200 1,220 130 107 84 61 39 16 0 0 0 0 0 1,220 1,240 133 110 87 64 42 19 2 0 0 0 0 1,240 1,260 136 113 90 67 45 22 4 0 0 0 0 1,260 1,280 139 116 93 70 48 25 6 0 0 0 0 1,280 1,300 142 119 96 73 51 28 8 0 0 0 0 1,300 1,320 145 122 99 76 54 31 10 0 0 0 0 1,320 1,340 148 125 102 79 57 34 12 0 0 0 0 1,340 1,360 151 128 105 82 60 37 14 0 0 0 0 1,360 1,380 154 131 108 85 63 40 17 1 0 0 0 1,380 1,400 157 134 111 88 66 43 20 3 0 0 0 1,400 1,420 160 137 114 91 69 46 23 5 0 0 0 1,420 1,440 163 140 117 94 72 49 26 7 0 0 0 1,440 1,460 166 143 120 97 75 52 29 9 0 0 0 1,460 1,480 169 146 123 100 78 55 32 11 0 0 0 $1,480 $1,500 $172 $149 $126 $103 $81 $58 $35 $13 $0 $0 $0 1,500 1,520 175 152 129 106 84 61 38 15 0 0 0 1,520 1,540 180 155 132 109 87 64 41 18 1 0 0 1,540 1,560 185 158 135 112 90 67 44 21 3 0 0 1,560 1,580 190 161 138 115 93 70 47 24 5 0 0 1,580 1,600 195 164 141 118 96 73 50 27 7 0 0 1,600 1,620 200 167 144 121 99 76 53 30 9 0 0 1,620 1,640 205 170 147 124 102 79 56 33 11 0 0 1,640 1,660 210 173 150 127 105 82 59 36 13 0 0 1,660 1,680 215 177 153 130 108 85 62 39 16 0 0 1,680 1,700 220 182 156 133 111 88 65 42 19 2 0 1,700 1,720 225 187 159 136 114 91 68 45 22 4 0 1,720 1,740 230 192 162 139 117 94 71 48 25 6 0 1,740 1,760 235 197 165 142 120 97 74 51 28 8 0 1,760 1,780 240 202 168 145 123 100 77 54 31 10 0 1,780 1,800 245 207 171 148 126 103 80 57 34 12 0 1,800 1,820 250 212 174 151 129 106 83 60 37 15 0 1,820 1,840 255 217 179 154 132 109 86 63 40 18 1 1,840 1,860 260 222 184 157 135 112 89 66 43 21 3 1,860 1,880 265 227 189 160 138 115 92 69 46 24 5 1,880 1,900 270 232 194 163 141 118 95 72 49 27 7 1,900 1,920 275 237 199 166 144 121 98 75 52 30 9 1,920 1,940 280 242 204 169 147 124 101 78 55 33 11 1,940 1,960 285 247 209 172 150 127 104 81 58 36 13 1,960 1,980 290 252 214 176 153 130 107 84 61 39 16 1,980 2,000 295 257 219 181 156 133 110 87 64 42 19 2,000 2,020 300 262 224 186 159 136 113 90 67 45 22 2,020 2,040 305 267 229 191 162 139 116 93 70 48 25 2,040 2,060 310 272 234 196 165 142 119 96 73 51 28 2,060 2,080 315 277 239 201 168 145 122 99 76 54 31 2,080 2,100 320 282 244 206 171 148 125 102 79 57 34 2,100 2,120 325 287 249 211 174 151 128 105 82 60 37 2,120 2,140 330 292 254 216 178 154 131 108 85 63 40                           $2,140 and over Use Table 3(a) for a SINGLE person on page 5. State income tax forms 2013 Also see the instructions on page 3. State income tax forms 2013                           MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 660 680 1 0 0 0 0 0 0 0 0 0 0 680 700 3 0 0 0 0 0 0 0 0 0 0 700 720 5 0 0 0 0 0 0 0 0 0 0 720 740 7 0 0 0 0 0 0 0 0 0 0 740 760 9 0 0 0 0 0 0 0 0 0 0 760 780 11 0 0 0 0 0 0 0 0 0 0 780 800 13 0 0 0 0 0 0 0 0 0 0 800 820 15 0 0 0 0 0 0 0 0 0 0 820 840 17 2 0 0 0 0 0 0 0 0 0 840 860 19 4 0 0 0 0 0 0 0 0 0 860 880 21 6 0 0 0 0 0 0 0 0 0 880 900 23 8 0 0 0 0 0 0 0 0 0 900 920 25 10 0 0 0 0 0 0 0 0 0 920 940 27 12 0 0 0 0 0 0 0 0 0 940 960 29 14 0 0 0 0 0 0 0 0 0 960 980 31 16 1 0 0 0 0 0 0 0 0 980 1,000 33 18 3 0 0 0 0 0 0 0 0 1,000 1,020 35 20 5 0 0 0 0 0 0 0 0 1,020 1,040 38 22 7 0 0 0 0 0 0 0 0 1,040 1,060 41 24 9 0 0 0 0 0 0 0 0 1,060 1,080 44 26 11 0 0 0 0 0 0 0 0 1,080 1,100 47 28 13 0 0 0 0 0 0 0 0 1,100 1,120 50 30 15 0 0 0 0 0 0 0 0 1,120 1,140 53 32 17 2 0 0 0 0 0 0 0 1,140 1,160 56 34 19 4 0 0 0 0 0 0 0 1,160 1,180 59 36 21 6 0 0 0 0 0 0 0 1,180 1,200 62 39 23 8 0 0 0 0 0 0 0 1,200 1,220 65 42 25 10 0 0 0 0 0 0 0 1,220 1,240 68 45 27 12 0 0 0 0 0 0 0 1,240 1,260 71 48 29 14 0 0 0 0 0 0 0 1,260 1,280 74 51 31 16 1 0 0 0 0 0 0 1,280 1,300 77 54 33 18 3 0 0 0 0 0 0 1,300 1,320 80 57 35 20 5 0 0 0 0 0 0 1,320 1,340 83 60 37 22 7 0 0 0 0 0 0 1,340 1,360 86 63 40 24 9 0 0 0 0 0 0 1,360 1,380 89 66 43 26 11 0 0 0 0 0 0 1,380 1,400 92 69 46 28 13 0 0 0 0 0 0 1,400 1,420 95 72 49 30 15 0 0 0 0 0 0 1,420 1,440 98 75 52 32 17 1 0 0 0 0 0 1,440 1,460 101 78 55 34 19 3 0 0 0 0 0 1,460 1,480 104 81 58 36 21 5 0 0 0 0 0 1,480 1,500 107 84 61 39 23 7 0 0 0 0 0 1,500 1,520 110 87 64 42 25 9 0 0 0 0 0 1,520 1,540 113 90 67 45 27 11 0 0 0 0 0 1,540 1,560 116 93 70 48 29 13 0 0 0 0 0 1,560 1,580 119 96 73 51 31 15 0 0 0 0 0 1,580 1,600 122 99 76 54 33 17 2 0 0 0 0 1,600 1,620 125 102 79 57 35 19 4 0 0 0 0 1,620 1,640 128 105 82 60 37 21 6 0 0 0 0 1,640 1,660 131 108 85 63 40 23 8 0 0 0 0 1,660 1,680 134 111 88 66 43 25 10 0 0 0 0 1,680 1,700 137 114 91 69 46 27 12 0 0 0 0 1,700 1,720 140 117 94 72 49 29 14 0 0 0 0 1,720 1,740 143 120 97 75 52 31 16 1 0 0 0 1,740 1,760 146 123 100 78 55 33 18 3 0 0 0 1,760 1,780 149 126 103 81 58 35 20 5 0 0 0 1,780 1,800 152 129 106 84 61 38 22 7 0 0 0 1,800 1,820 155 132 109 87 64 41 24 9 0 0 0 1,820 1,840 158 135 112 90 67 44 26 11 0 0 0 1,840 1,860 161 138 115 93 70 47 28 13 0 0 0 1,860 1,880 164 141 118 96 73 50 30 15 0 0 0 1,880 1,900 167 144 121 99 76 53 32 17 2 0 0 1,900 1,920 170 147 124 102 79 56 34 19 4 0 0 1,920 1,940 173 150 127 105 82 59 36 21 6 0 0 1,940 1,960 176 153 130 108 85 62 39 23 8 0 0 1,960 1,980 179 156 133 111 88 65 42 25 10 0 0 1,980 2,000 182 159 136 114 91 68 45 27 12 0 0 2,000 2,020 185 162 139 117 94 71 48 29 14 0 0 2,020 2,040 188 165 142 120 97 74 51 31 16 1 0 $2,040 $2,060 $191 $168 $145 $123 $100 $77 $54 $33 $18 $3 $0 2,060 2,080 194 171 148 126 103 80 57 35 20 5 0 2,080 2,100 197 174 151 129 106 83 60 37 22 7 0 2,100 2,120 200 177 154 132 109 86 63 40 24 9 0 2,120 2,140 203 180 157 135 112 89 66 43 26 11 0 2,140 2,160 206 183 160 138 115 92 69 46 28 13 0 2,160 2,180 209 186 163 141 118 95 72 49 30 15 0 2,180 2,200 212 189 166 144 121 98 75 52 32 17 1 2,200 2,220 215 192 169 147 124 101 78 55 34 19 3 2,220 2,240 218 195 172 150 127 104 81 58 36 21 5 2,240 2,260 221 198 175 153 130 107 84 61 38 23 7 2,260 2,280 224 201 178 156 133 110 87 64 41 25 9 2,280 2,300 227 204 181 159 136 113 90 67 44 27 11 2,300 2,320 230 207 184 162 139 116 93 70 47 29 13 2,320 2,340 233 210 187 165 142 119 96 73 50 31 15 2,340 2,360 236 213 190 168 145 122 99 76 53 33 17 2,360 2,380 239 216 193 171 148 125 102 79 56 35 19 2,380 2,400 242 219 196 174 151 128 105 82 59 37 21 2,400 2,420 245 222 199 177 154 131 108 85 62 40 23 2,420 2,440 248 225 202 180 157 134 111 88 65 43 25 2,440 2,460 251 228 205 183 160 137 114 91 68 46 27 2,460 2,480 254 231 208 186 163 140 117 94 71 49 29 2,480 2,500 257 234 211 189 166 143 120 97 74 52 31 2,500 2,520 260 237 214 192 169 146 123 100 77 55 33 2,520 2,540 263 240 217 195 172 149 126 103 80 58 35 2,540 2,560 266 243 220 198 175 152 129 106 83 61 38 2,560 2,580 269 246 223 201 178 155 132 109 86 64 41 2,580 2,600 272 249 226 204 181 158 135 112 89 67 44 2,600 2,620 275 252 229 207 184 161 138 115 92 70 47 2,620 2,640 278 255 232 210 187 164 141 118 95 73 50 2,640 2,660 281 258 235 213 190 167 144 121 98 76 53 2,660 2,680 284 261 238 216 193 170 147 124 101 79 56 2,680 2,700 287 264 241 219 196 173 150 127 104 82 59 2,700 2,720 290 267 244 222 199 176 153 130 107 85 62 2,720 2,740 293 270 247 225 202 179 156 133 110 88 65                           $2,740 and over Use Table 3(b) for a MARRIED person on page 5. State income tax forms 2013 Also see the instructions on page 3. State income tax forms 2013                           SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 600 640 2 0 0 0 0 0 0 0 0 0 0 640 680 6 0 0 0 0 0 0 0 0 0 0 680 720 10 0 0 0 0 0 0 0 0 0 0 720 760 14 0 0 0 0 0 0 0 0 0 0 760 800 18 0 0 0 0 0 0 0 0 0 0 800 840 22 0 0 0 0 0 0 0 0 0 0 840 880 26 0 0 0 0 0 0 0 0 0 0 880 920 32 0 0 0 0 0 0 0 0 0 0 920 960 38 4 0 0 0 0 0 0 0 0 0 960 1,000 44 8 0 0 0 0 0 0 0 0 0 1,000 1,040 50 12 0 0 0 0 0 0 0 0 0 1,040 1,080 56 16 0 0 0 0 0 0 0 0 0 1,080 1,120 62 20 0 0 0 0 0 0 0 0 0 1,120 1,160 68 24 0 0 0 0 0 0 0 0 0 1,160 1,200 74 28 0 0 0 0 0 0 0 0 0 1,200 1,240 80 34 1 0 0 0 0 0 0 0 0 1,240 1,280 86 40 5 0 0 0 0 0 0 0 0 1,280 1,320 92 46 9 0 0 0 0 0 0 0 0 1,320 1,360 98 52 13 0 0 0 0 0 0 0 0 1,360 1,400 104 58 17 0 0 0 0 0 0 0 0 1,400 1,440 110 64 21 0 0 0 0 0 0 0 0 1,440 1,480 116 70 25 0 0 0 0 0 0 0 0 1,480 1,520 122 76 31 0 0 0 0 0 0 0 0 1,520 1,560 128 82 37 3 0 0 0 0 0 0 0 1,560 1,600 134 88 43 7 0 0 0 0 0 0 0 1,600 1,640 140 94 49 11 0 0 0 0 0 0 0 1,640 1,680 146 100 55 15 0 0 0 0 0 0 0 1,680 1,720 152 106 61 19 0 0 0 0 0 0 0 1,720 1,760 158 112 67 23 0 0 0 0 0 0 0 1,760 1,800 164 118 73 27 0 0 0 0 0 0 0 1,800 1,840 170 124 79 33 1 0 0 0 0 0 0 1,840 1,880 176 130 85 39 5 0 0 0 0 0 0 1,880 1,920 182 136 91 45 9 0 0 0 0 0 0 1,920 1,960 188 142 97 51 13 0 0 0 0 0 0 1,960 2,000 194 148 103 57 17 0 0 0 0 0 0 2,000 2,040 200 154 109 63 21 0 0 0 0 0 0 2,040 2,080 206 160 115 69 25 0 0 0 0 0 0 2,080 2,120 212 166 121 75 29 0 0 0 0 0 0 2,120 2,160 218 172 127 81 35 2 0 0 0 0 0 2,160 2,200 224 178 133 87 41 6 0 0 0 0 0 2,200 2,240 230 184 139 93 47 10 0 0 0 0 0 2,240 2,280 236 190 145 99 53 14 0 0 0 0 0 2,280 2,320 242 196 151 105 59 18 0 0 0 0 0 2,320 2,360 248 202 157 111 65 22 0 0 0 0 0 2,360 2,400 254 208 163 117 71 26 0 0 0 0 0 2,400 2,440 260 214 169 123 77 32 0 0 0 0 0 2,440 2,480 266 220 175 129 83 38 4 0 0 0 0 2,480 2,520 272 226 181 135 89 44 8 0 0 0 0 2,520 2,560 278 232 187 141 95 50 12 0 0 0 0 2,560 2,600 284 238 193 147 101 56 16 0 0 0 0 2,600 2,640 290 244 199 153 107 62 20 0 0 0 0 2,640 2,680 296 250 205 159 113 68 24 0 0 0 0 2,680 2,720 302 256 211 165 119 74 28 0 0 0 0 2,720 2,760 308 262 217 171 125 80 34 1 0 0 0 2,760 2,800 314 268 223 177 131 86 40 5 0 0 0 2,800 2,840 320 274 229 183 137 92 46 9 0 0 0 2,840 2,880 326 280 235 189 143 98 52 13 0 0 0 2,880 2,920 332 286 241 195 149 104 58 17 0 0 0 2,920 2,960 338 292 247 201 155 110 64 21 0 0 0 2,960 3,000 344 298 253 207 161 116 70 25 0 0 0 3,000 3,040 350 304 259 213 167 122 76 30 0 0 0 3,040 3,080 360 310 265 219 173 128 82 36 3 0 0 3,080 3,120 370 316 271 225 179 134 88 42 7 0 0 3,120 3,160 380 322 277 231 185 140 94 48 11 0 0 3,160 3,200 390 328 283 237 191 146 100 54 15 0 0 3,200 3,240 400 334 289 243 197 152 106 60 19 0 0 3,240 3,280 410 340 295 249 203 158 112 66 23 0 0 3,280 3,320 420 346 301 255 209 164 118 72 27 0 0 3,320 3,360 430 354 307 261 215 170 124 78 33 0 0 $3,360 $3,400 $440 $364 $313 $267 $221 $176 $130 $84 $39 $4 $0 3,400 3,440 450 374 319 273 227 182 136 90 45 8 0 3,440 3,480 460 384 325 279 233 188 142 96 51 12 0 3,480 3,520 470 394 331 285 239 194 148 102 57 16 0 3,520 3,560 480 404 337 291 245 200 154 108 63 20 0 3,560 3,600 490 414 343 297 251 206 160 114 69 24 0 3,600 3,640 500 424 349 303 257 212 166 120 75 29 0 3,640 3,680 510 434 358 309 263 218 172 126 81 35 2 3,680 3,720 520 444 368 315 269 224 178 132 87 41 6 3,720 3,760 530 454 378 321 275 230 184 138 93 47 10 3,760 3,800 540 464 388 327 281 236 190 144 99 53 14 3,800 3,840 550 474 398 333 287 242 196 150 105 59 18 3,840 3,880 560 484 408 339 293 248 202 156 111 65 22 3,880 3,920 570 494 418 345 299 254 208 162 117 71 26 3,920 3,960 580 504 428 352 305 260 214 168 123 77 32 3,960 4,000 590 514 438 362 311 266 220 174 129 83 38 4,000 4,040 600 524 448 372 317 272 226 180 135 89 44 4,040 4,080 610 534 458 382 323 278 232 186 141 95 50 4,080 4,120 620 544 468 392 329 284 238 192 147 101 56 4,120 4,160 630 554 478 402 335 290 244 198 153 107 62 4,160 4,200 640 564 488 412 341 296 250 204 159 113 68 4,200 4,240 650 574 498 422 347 302 256 210 165 119 74 4,240 4,280 660 584 508 432 356 308 262 216 171 125 80 4,280 4,320 670 594 518 442 366 314 268 222 177 131 86 4,320 4,360 680 604 528 452 376 320 274 228 183 137 92 4,360 4,400 690 614 538 462 386 326 280 234 189 143 98 4,400 4,440 700 624 548 472 396 332 286 240 195 149 104 4,440 4,480 710 634 558 482 406 338 292 246 201 155 110 4,480 4,520 720 644 568 492 416 344 298 252 207 161 116 4,520 4,560 730 654 578 502 426 350 304 258 213 167 122 4,560 4,600 740 664 588 512 436 360 310 264 219 173 128 4,600 4,640 750 674 598 522 446 370 316 270 225 179 134 4,640 4,680 760 684 608 532 456 380 322 276 231 185 140 4,680 4,720 770 694 618 542 466 390 328 282 237 191 146 4,720 4,760 780 704 628 552 476 400 334 288 243 197 152 4,760 4,800 790 714 638 562 486 410 340 294 249 203 158 4,800 4,840 800 724 648 572 496 420 346 300 255 209 164 4,840 4,880 810 734 658 582 506 430 354 306 261 215 170 4,880 4,920 820 744 668 592 516 440 364 312 267 221 176 4,920 4,960 830 754 678 602 526 450 374 318 273 227 182 4,960 5,000 840 764 688 612 536 460 384 324 279 233 188 5,000 5,040 850 774 698 622 546 470 394 330 285 239 194 5,040 5,080 860 784 708 632 556 480 404 336 291 245 200                           $5,080 and over Use Table 4(a) for a SINGLE person on page 5. State income tax forms 2013 Also see the instructions on page 3. State income tax forms 2013                           MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $1,320 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,320 1,360 3 0 0 0 0 0 0 0 0 0 0 1,360 1,400 7 0 0 0 0 0 0 0 0 0 0 1,400 1,440 11 0 0 0 0 0 0 0 0 0 0 1,440 1,480 15 0 0 0 0 0 0 0 0 0 0 1,480 1,520 19 0 0 0 0 0 0 0 0 0 0 1,520 1,560 23 0 0 0 0 0 0 0 0 0 0 1,560 1,600 27 0 0 0 0 0 0 0 0 0 0 1,600 1,640 31 0 0 0 0 0 0 0 0 0 0 1,640 1,680 35 4 0 0 0 0 0 0 0 0 0 1,680 1,720 39 8 0 0 0 0 0 0 0 0 0 1,720 1,760 43 12 0 0 0 0 0 0 0 0 0 1,760 1,800 47 16 0 0 0 0 0 0 0 0 0 1,800 1,840 51 20 0 0 0 0 0 0 0 0 0 1,840 1,880 55 24 0 0 0 0 0 0 0 0 0 1,880 1,920 59 28 0 0 0 0 0 0 0 0 0 1,920 1,960 63 32 2 0 0 0 0 0 0 0 0 1,960 2,000 67 36 6 0 0 0 0 0 0 0 0 2,000 2,040 71 40 10 0 0 0 0 0 0 0 0 2,040 2,080 76 44 14 0 0 0 0 0 0 0 0 2,080 2,120 82 48 18 0 0 0 0 0 0 0 0 2,120 2,160 88 52 22 0 0 0 0 0 0 0 0 2,160 2,200 94 56 26 0 0 0 0 0 0 0 0 2,200 2,240 100 60 30 0 0 0 0 0 0 0 0 2,240 2,280 106 64 34 4 0 0 0 0 0 0 0 2,280 2,320 112 68 38 8 0 0 0 0 0 0 0 2,320 2,360 118 72 42 12 0 0 0 0 0 0 0 2,360 2,400 124 78 46 16 0 0 0 0 0 0 0 2,400 2,440 130 84 50 20 0 0 0 0 0 0 0 2,440 2,480 136 90 54 24 0 0 0 0 0 0 0 2,480 2,520 142 96 58 28 0 0 0 0 0 0 0 2,520 2,560 148 102 62 32 1 0 0 0 0 0 0 2,560 2,600 154 108 66 36 5 0 0 0 0 0 0 2,600 2,640 160 114 70 40 9 0 0 0 0 0 0 2,640 2,680 166 120 75 44 13 0 0 0 0 0 0 2,680 2,720 172 126 81 48 17 0 0 0 0 0 0 2,720 2,760 178 132 87 52 21 0 0 0 0 0 0 2,760 2,800 184 138 93 56 25 0 0 0 0 0 0 2,800 2,840 190 144 99 60 29 0 0 0 0 0 0 2,840 2,880 196 150 105 64 33 3 0 0 0 0 0 2,880 2,920 202 156 111 68 37 7 0 0 0 0 0 2,920 2,960 208 162 117 72 41 11 0 0 0 0 0 2,960 3,000 214 168 123 77 45 15 0 0 0 0 0 3,000 3,040 220 174 129 83 49 19 0 0 0 0 0 3,040 3,080 226 180 135 89 53 23 0 0 0 0 0 3,080 3,120 232 186 141 95 57 27 0 0 0 0 0 3,120 3,160 238 192 147 101 61 31 0 0 0 0 0 3,160 3,200 244 198 153 107 65 35 4 0 0 0 0 3,200 3,240 250 204 159 113 69 39 8 0 0 0 0 3,240 3,280 256 210 165 119 73 43 12 0 0 0 0 3,280 3,320 262 216 171 125 79 47 16 0 0 0 0 3,320 3,360 268 222 177 131 85 51 20 0 0 0 0 3,360 3,400 274 228 183 137 91 55 24 0 0 0 0 3,400 3,440 280 234 189 143 97 59 28 0 0 0 0 3,440 3,480 286 240 195 149 103 63 32 2 0 0 0 3,480 3,520 292 246 201 155 109 67 36 6 0 0 0 3,520 3,560 298 252 207 161 115 71 40 10 0 0 0 3,560 3,600 304 258 213 167 121 76 44 14 0 0 0 3,600 3,640 310 264 219 173 127 82 48 18 0 0 0 3,640 3,680 316 270 225 179 133 88 52 22 0 0 0 3,680 3,720 322 276 231 185 139 94 56 26 0 0 0 3,720 3,760 328 282 237 191 145 100 60 30 0 0 0 3,760 3,800 334 288 243 197 151 106 64 34 3 0 0 3,800 3,840 340 294 249 203 157 112 68 38 7 0 0 3,840 3,880 346 300 255 209 163 118 72 42 11 0 0 3,880 3,920 352 306 261 215 169 124 78 46 15 0 0 3,920 3,960 358 312 267 221 175 130 84 50 19 0 0 3,960 4,000 364 318 273 227 181 136 90 54 23 0 0 4,000 4,040 370 324 279 233 187 142 96 58 27 0 0 4,040 4,080 376 330 285 239 193 148 102 62 31 1 0 $4,080 $4,120 $382 $336 $291 $245 $199 $154 $108 $66 $35 $5 $0 4,120 4,160 388 342 297 251 205 160 114 70 39 9 0 4,160 4,200 394 348 303 257 211 166 120 75 43 13 0 4,200 4,240 400 354 309 263 217 172 126 81 47 17 0 4,240 4,280 406 360 315 269 223 178 132 87 51 21 0 4,280 4,320 412 366 321 275 229 184 138 93 55 25 0 4,320 4,360 418 372 327 281 235 190 144 99 59 29 0 4,360 4,400 424 378 333 287 241 196 150 105 63 33 3 4,400 4,440 430 384 339 293 247 202 156 111 67 37 7 4,440 4,480 436 390 345 299 253 208 162 117 71 41 11 4,480 4,520 442 396 351 305 259 214 168 123 77 45 15 4,520 4,560 448 402 357 311 265 220 174 129 83 49 19 4,560 4,600 454 408 363 317 271 226 180 135 89 53 23 4,600 4,640 460 414 369 323 277 232 186 141 95 57 27 4,640 4,680 466 420 375 329 283 238 192 147 101 61 31 4,680 4,720 472 426 381 335 289 244 198 153 107 65 35 4,720 4,760 478 432 387 341 295 250 204 159 113 69 39 4,760 4,800 484 438 393 347 301 256 210 165 119 73 43 4,800 4,840 490 444 399 353 307 262 216 171 125 79 47 4,840 4,880 496 450 405 359 313 268 222 177 131 85 51 4,880 4,920 502 456 411 365 319 274 228 183 137 91 55 4,920 4,960 508 462 417 371 325 280 234 189 143 97 59 4,960 5,000 514 468 423 377 331 286 240 195 149 103 63 5,000 5,040 520 474 429 383 337 292 246 201 155 109 67 5,040 5,080 526 480 435 389 343 298 252 207 161 115 71 5,080 5,120 532 486 441 395 349 304 258 213 167 121 76 5,120 5,160 538 492 447 401 355 310 264 219 173 127 82 5,160 5,200 544 498 453 407 361 316 270 225 179 133 88 5,200 5,240 550 504 459 413 367 322 276 231 185 139 94 5,240 5,280 556 510 465 419 373 328 282 237 191 145 100 5,280 5,320 562 516 471 425 379 334 288 243 197 151 106 5,320 5,360 568 522 477 431 385 340 294 249 203 157 112 5,360 5,400 574 528 483 437 391 346 300 255 209 163 118 5,400 5,440 580 534 489 443 397 352 306 261 215 169 124 5,440 5,480 586 540 495 449 403 358 312 267 221 175 130 5,480 5,520 592 546 501 455 409 364 318 273 227 181 136 5,520 5,560 598 552 507 461 415 370 324 279 233 187 142 5,560 5,600 604 558 513 467 421 376 330 285 239 193 148 5,600 5,640 610 564 519 473 427 382 336 291 245 199 154 5,640 5,680 616 570 525 479 433 388 342 297 251 205 160 5,680 5,720 622 576 531 485 439 394 348 303 257 211 166 5,720 5,760 628 582 537 491 445 400 354 309 263 217 172 5,760 5,800 634 588 543 497 451 406 360 315 269 223 178 5,800 5,840 640 594 549 503 457 412 366 321 275 229 184 5,840 5,880 646 600 555 509 463 418 372 327 281 235 190                           $5,880 and over Use Table 4(b) for a MARRIED person on page 5. State income tax forms 2013 Also see the instructions on page 3. State income tax forms 2013                           SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 33 36 1 0 0 0 0 0 0 0 0 0 0 36 39