The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in §302-17.8(e)(1). This table is to be used for employees in which their Year 1 occurred during calendar year 2005.
The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in §302-17.8(e)(2). This table is to be used as a guide for employees who received covered taxable reimbursements during calendar year 2005. The rates shown below are for married filing jointly and if the state has a specific single rate, it is shown. For more specific information or if an employee is in a different filing status, please see the 2006 State Tax Handbook, pp. 258-274, CCH Inc., http://tax.cchgroup.com/Books/default.
Marginal tax rates (stated in percents) for the earned income amounts specified in each column1, 2, 3 |
||||
---|---|---|---|---|
State (or District) |
$20,000-$24,999 |
$25,000-$49,999 |
$50,000-$74,999 |
$75,000 and over4 |
Alabama |
5.00 |
5.00 |
5.00 |
5.00 |
Alaska |
0.00 |
0.00 |
0.00 |
0.00 |
Arizona |
3.20 |
3.20 |
3.74 |
3.74 |
If single status, married filing separately5 |
3.20 |
3.74 |
4.72 |
4.72 |
Arkansas |
6.00 |
7.00 |
7.00 |
7.00 |
California |
2.00 |
6.00 |
8.00 |
9.30 |
If single status, married filing separately5 |
6.00 |
9.30 |
9.30 |
9.30 |
Colorado |
4.63 |
4.63 |
4.63 |
4.63 |
Connecticut |
5.00 |
5.00 |
5.00 |
5.00 |
Delaware |
5.20 |
5.55 |
5.95 |
5.95 |
District of Columbia |
7.50 |
9.00 |
9.00 |
9.00 |
Florida |
0.00 |
0.00 |
0.00 |
0.00 |
Georgia |
6.00 |
6.00 |
6.00 |
6.00 |
Hawaii |
6.80 |
7.60 |
7.90 |
8.25 |
If single status, married filing separately 5 |
7.60 |
7.90 |
8.25 |
8.25 |
Idaho |
7.40 |
7.80 |
7.80 |
7.80 |
If single status, married filing separately 5 |
7.80 |
7.80 |
7.80 |
7.80 |
Illinois |
3.00 |
3.00 |
3.00 |
3.00 |
Indiana |
3.40 |
3.40 |
3.40 |
3.40 |
Iowa |
6.48 |
7.92 |
8.98 |
8.98 |
Kansas |
3.50 |
6.25 |
6.45 |
6.45 |
If single status, married filing separately5 |
6.25 |
6.45 |
6.45 |
6.45 |
Kentucky |
5.80 |
5.80 |
5.80 |
6.00 |
Louisiana |
2.00 |
4.00 |
6.00 |
6.00 |
If single status, married filing separately 5 |
4.00 |
6.00 |
6.00 |
6.00 |
Maine |
7.00 |
8.50 |
8.50 |
8.50 |
If single status, married filing separately 5 |
8.50 |
8.50 |
8.50 |
8.50 |
Maryland |
4.75 |
4.75 |
4.75 |
4.75 |
Massachusetts |
5.30 |
5.30 |
5.30 |
5.30 |
Michigan |
3.90 |
3.90 |
3.90 |
3.90 |
Minnesota |
5.35 |
7.05 |
7.05 |
7.05 |
If single status, married filing separately 5 |
7.05 |
7.05 |
7.85 |
7.85 |
Mississippi |
5.00 |
5.00 |
5.00 |
5.00 |
Missouri |
6.00 |
6.00 |
6.00 |
6.00 |
Montana |
6.90 |
6.90 |
6.90 |
6.90 |
Nebraska |
3.57 |
6.84 |
6.84 |
6.84 |
If single status, married filing separately 5 |
5.12 |
6.84 |
6.84 |
6.84 |
Nevada |
0.00 |
0.00 |
0.00 |
0.00 |
New Hampshire |
0.00 |
0.00 |
0.00 |
0.00 |
New Jersey |
1.75 |
1.75 |
3.50 |
5.525 |
If single status, married filing separately5 |
1.75 |
5.525 |
5.525 |
6.370 |
New Mexico |
6.00 |
6.00 |
6.00 |
6.00 |
New York |
5.25 |
6.85 |
6.85 |
6.85 |
If single status, married filing separately 5 |
6.85 |
6.85 |
6.85 |
6.85 |
North Carolina |
7.00 |
7.00 |
7.00 |
7.00 |
If single status, married filing separately5 |
7.00 |
7.00 |
7.75 |
7.75 |
North Dakota |
2.10 |
2.10 |
3.92 |
3.92 |
If single status, married filing separately 5 |
2.10 |
3.92 |
4.34 |
4.34 |
Ohio |
4.27 |
4.983 |
4.983 |
5.693 |
Oklahoma6 |
6.65 |
6.65 |
6.65 |
6.65 |
Oregon |
9.00 |
9.00 |
9.00 |
9.00 |
Pennsylvania |
3.07 |
3.07 |
3.07 |
3.07 |
Rhode Island 7 |
25.00 |
25.00 |
25.00 |
25.00 |
South Carolina |
7.00 |
7.00 |
7.00 |
7.00 |
South Dakota |
0.00 |
0.00 |
0.00 |
0.00 |
Tennessee |
0.00 |
0.00 |
0.00 |
0.00 |
Texas |
0.00 |
0.00 |
0.00 |
0.00 |
Utah |
7.00 |
7.00 |
7.00 |
7.00 |
Vermont |
3.60 |
3.60 |
7.20 |
7.20 |
If single status, married filing separately 5 |
3.60 |
7.20 |
8.50 |
8.50 |
Virginia |
5.75 |
5.75 |
5.75 |
5.75 |
Washington |
0.00 |
0.00 |
0.00 |
0.00 |
West Virginia |
4.00 |
6.00 |
6.50 |
6.50 |
Wisconsin |
6.50 |
6.50 |
6.50 |
6.50 |
Wyoming |
0.00 |
0.00 |
0.00 |
0.00 |
(The above table/column headings established by IRS.) |
1Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45, $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in calculating the RIT allowance. 2If the earned income amount is less than the lowest income bracket shown in this table, the employing agency shall establish an appropriate marginal tax rate as provided in §302-17.8(e)(2)(ii). 3If two or more marginal tax rates of a State overlap an income bracket shown in this table, then the highest of the two or more State marginal tax rates is shown for that entire income bracket. For more specific information, see the 2006 State Tax Handbook, pp. 258-274, CCH, Inc., http://tax.cchgroup.com/Books/default. 4This is an estimate. For earnings over $100,000, and for filing statuses other than those above, please consult actual tax tables. See 2006 State Tax Handbook, pp. 258-274, CCH, Inc., http://tax.cchgroup.com/Books/default. 5This rate applies only to those individuals certifying that they will file under a single or married filing separately status within the states where they will pay income taxes. 6The 2005 personal income tax rates shown here for Oklahoma follow Method 1 only. For information on Method 2, see the 2006 State Tax Handbook, pp. 258-274, CCH, Inc., http://tax.cchgroup.com/Books/default. 7The income tax rate for Rhode Island is 25 percent of Federal income tax rates, including capital gains rates and any another other special rates for other types of income. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in §302-17.8(e)(2)(iii). |
The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in §302-17.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004 or 2005.
The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in §302-17.8(e)(4)(i).
Source: Individual Income Tax Return 2005 - Long Form; Commonwealth of Puerto Rico, Department of the Treasury, P.O. Box 9022501, San Juan, PR 00902-2501;