Appendix A to Part 302-17—Federal Tax Tables for RIT Allowance
Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 2006
(Use the following table to compute the RIT allowance for Federal taxes, as prescribed in §302-17.8(e)(1), on Year 1 marginal taxable reimbursements received during calendar year 2006.)
Marginal Tax Rate
Single Taxpayer
Head of Household
Married Filing Jointly/Qualifying Widows & Widowers
Married Filing Separately
Percent
Over
But Not Over
Over
But Not Over
Over
But Not Over
Over
But Not Over
10
$ 8,739
$ 16,560
$ 16,538
$ 27,374
$ 24,163
$ 38,534
$ 12,036
$19,194
15
16,560
41,041
27,374
59,526
38,534
86,182
19,194
43,330
25
41,041
88,541
59,526
128,605
86,182
154,786
43,330
79,441
28
88,541
175,222
128,605
203,511
154,786
224,818
79,441
114,716
33
175,222
360,212
203,511
375,305
224,818
374,173
114,716
188,184
35
360,212
---
375,305
---
374,173
---
188,184
---
Appendix B to Part 302-17—State Tax Tables for RIT Allowance
State Marginal Tax Rates by Earned Income Level—Tax Year 2006
(Use the following table to compute the RIT allowance for State taxes, as prescribed in §302-17.8(e)(2), on taxable reimbursements received during calendar year 2006. The rates on the first line for each State are for employees who are married and file jointly; if there is a second line for a State, it displays the rates for employees who file as single. For more additional information, such as State rates for other filing statuses, please see the 2007 State Tax Handbook, pp. 255-270, available from 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
(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 2007 State Tax Handbook, pp. 255-270, 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 2007 State Tax Handbook, pp. 255-270, 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 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). Effective for the 2006 tax year, tax payers may elect to compute income tax liability based on a graduated rate schedule or an alternative flat tax equal to 8%.
Appendix C to Part 302-17—Federal Tax Tables for RIT Allowance—Year 2
Estimated Ranges of Wage and Salary Income Corresponding to Federal Statutory Marginal Income Tax Rates by Filing Status In 2007
(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 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, or 2006.)
Marginal Tax Rate
Single Taxpayer
Head of Household
Married Filing Jointly/Qualifying Widows & Widowers
Married Filing Separately
Percent
Over
But Not Over
Over
But Not Over
Over
But Not Over
Over
But Not Over
10
$ 9,287
$17,545
$ 18,060
$ 29,399
$ 26,173
$ 41,393
$ 14,049
$ 21,441
15
17,545
43,394
29,399
62,576
41,393
91,201
21,441
45,388
25
43,394
93,101
62,576
138,856
91,201
162,117
45,388
81,616
28
93,101
183,867
138,856
216,022
162,117
233,656
81,616
119,660
33
183,867
376,616
216,022
389,045
233,656
387,765
119,660
197,483
35
376,616
---
389,045
---
387,765
---
197,483
---
Appendix D to Part 302-17—Puerto Rico Tax Tables for RIT Allowance
Puerto Rico Marginal Tax Rates by Earned Income Level—Tax Year 2006
(Use the following table to compute the RIT allowance for Puerto Rico taxes, as prescribed in §302-17.8(e)(4)(i), on taxable reimbursements received during calendar year 2006.)
Marginal Tax Rate
For married person living with spouse and filing jointly, married person not living with spouse, single person, or head of household
For married person living with spouse and filing separately