Chapter 302—Relocation Allowances
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Subchapter F—Miscellaneous Allowances

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 2004

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 2004.

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

$ 8,486

$ 15,852

$ 15,539

$ 25,991

$ 22,763

$ 36,688

$ 10,614

$ 17,891

15

15,852

39,093

25,991

56,668

36,688

82,625

17,891

41,386

25

39,093

84,081

56,668

123,629

82,625

147,439

41,386

74,492

28

84,081

166,123

123,629

193,801

147,439

212,158

74,492

108,134

33

166,123

341,553

193,801

354,536

212,158

352,775

108,134

179,237

35

341,553

---

354,536

---

352,775

---

179,237

---

Appendix B to Part 302-17—State Tax Tables for RIT Allowance

State Marginal Tax Rates by Earned Income Level—Tax Year 2004

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 for employees who received covered taxable reimbursements during calendar year 2004. (The rates shown below are married filing jointly.) If the state has a specific single rate, it is shown. If an employee is in a different filing status, please see 2005 State Tax Handbook, CCH Inc., at http://tax.cchgroup.com.

Marginal tax rates (stated in percents) for the earned income amounts specified in each column1, 2

State (or District)

$20,000-$24,999

$25,000-$49,999

$50,000-$74,999

$75,000 and over3

Alabama

5

5

5

5

Alaska

0

0

0

0

Arizona

3.20

3.20

3.74

3.74

If single status 4

3.20

3.74

4.72

4.72

Arkansas

6

7

7

7

California

2

4

6

9.3

If single status 4

4

8

9.3

9.3

Colorado

4.63

4.63

4.63

4.63

Connecticut

5

5

5

5

Delaware

5.2

5.55

5.95

5.95

District of Columbia

7.5

9.3

9.3

9.3

Florida

0

0

0

0

Georgia

6

6

6

6

Hawaii

6.4

7.2

7.6

8.25

If single status 4

7.6

7.9

8.25

8.25

Idaho

7.4

7.4

7.8

7.8

If single status 4

7.4

7.8

7.8

7.8

Illinois

3

3

3

3

Indiana

3.4

3.4

3.4

3.4

Iowa

6.48

7.92

8.98

8.98

Kansas

3.5

6.25

6.45

6.45

If single status 4

6.25

6.45

6.45

6.45

Kentucky

6

6

6

6

Louisiana

4

4

6

6

If single status 4

4

6

6

6

Maine

7

8.5

8.5

8.5

If single status 4

8.5

8.5

8.5

8.5

Maryland

4.75

4.75

4.75

4.75

Massachusetts

5.3

5.3

5.3

5.3

Michigan

3.9

3.9

3.9

3.9

Minnesota

5.35

7.05

7.05

7.05

If single status 4

7.05

7.05

7.85

7.85

Mississippi

5

5

5

5

Missouri

6

6

6

6

Montana

8

9

10

11

Nebraska

3.57

5.12

6.84

6.84

If single status 4

5.12

6.84

6.84

6.84

Nevada

0

0

0

0

New Hampshire

0

0

0

0

New Jersey

1.75

1.75

2.45

5.525

If single status 4

1.75

3.5

5.525

6.37

New Mexico

4.7

6

6.8

6.8

If single status 4

6

6.8

6.8

6.8

New York

5.25

5.9

6.85

6.85

If single status 4

6.85

6.85

6.85

6.85

North Carolina

7

7

7

7

If single status 4

7

7

7.75

7.75

North Dakota

2.1

2.1

3.92

3.92

If single status 4

2.1

3.92

3.92

4.34

Ohio

4.457

4.457

5.201

5.943

Oklahoma

6.65

6.65

6.65

6.65

Oregon

9

9

9

9

Pennsylvania

3.07

3.07

3.07

3.07

Rhode Island 5

25

25

25

25

South Carolina

7

7

7

7

South Dakota

0

0

0

0

Tennessee

0

0

0

0

Texas

0

0

0

0

Utah

7

7

7

7

Vermont

3.6

3.6

7.2

7.20

If single status 4

3.6

7.2

8.5

8.5

Virginia

5.75

5.75

5.75

5.75

Washington

0

0

0

0

West Virginia

4

4.5

6

6.5

Wisconsin

6.5

6.5

6.5

6.5

Wyoming

0

0

0

0

(The above table 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).

3This is an estimate. For earnings over $100,000, and for filing statuses other than those above, please consult actual tax tables. (See 2005 State Tax Handbook, CCH, Inc.)

4This rate applies only to those individuals certifying that they will file under a single status within the States where they will pay income taxes.

5The income tax rate for Rhode Island is 25 percent of Federal income tax liability for all employees. 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).

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 2005

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 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, or 2004.

Marginal Tax Rate

Single
Taxpayer

Heads 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

$8,712

16,201

$15,989

26,630

$23,519

$37,568

$10,897

$18,242

15

16,201

39,898

26,630

58,079

37,568

84,110

18,242

42,410

25

39,898

85,748

58,079

125,252

84,110

150,301

42,410

76,165

28

85,748

169,230

125,252

195,589

150,301

216,710

76,165

109,970

33

169,230

348,318

195,589

360,009

216,710

360,571

109,970

182,419

35

348,318

---

360,009

---

360,571

---

182,419

---

Appendix D to Part 302-17—Puerto Rico Tax Tables for RIT Allowance

Puerto Rico Marginal Tax Rates by Earned Income Level—Tax Year 2004

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).

Marginal Tax Rate

Single Filing Status

Any Other Filing Status

Percent

Over

But Not Over

Over

But Not Over

10

$25,000

15

$25,000

28

$25,000

50,000

$25,000

50,000

33

50,000

50,000

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