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 2003

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 whose Year 1 occurred during calendar year 2003.

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

$8,274

$14,314

$15,005

$25,136

$20,977

$32,559

$10,958

$16,536

15

$14,314

$37,771

$25,136

$54,712

$32,559

$69,722

$16,536

$34,507

27

$37,771

$81,890

$54,712

$122,788

$69,722

$142,842

$34,507

$70,442

30

$81,890

$162,802

$122,788

$193,703

$142,842

$206,675

$70,442

$107,631

35

$162,802

$334,763

$193,703

$350,138

$206,675

$343,919

$107,631

$181,753

38.6

$334,763

---

$350,138

---

$343,919

---

$181,753

---

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

State Marginal Tax Rates by Earned Income Level—Tax Year 2003

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 2003.

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

3.74

4.72

5.04

Arkansas

6

7

7

7

California

2

4

8

9.3

If single status 4

6

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

7.6

8.25

8.25

If single status 4

7.6

8.25

8.25

8.25

Idaho

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

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

4

4

4

Massachusetts

5.3

5.3

5.3

5.3

Michigan

4

4

4

4

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

7

9

10

10

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

3.5

If single status 4

1.75

3.5

5.525

6.37

New Mexico

4.7

6

7.1

7.7

If single status 4

6

7.1

7.7

7.7

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

North Dakota

2.1

2.1

3.92

3.92

If single status 4

2.1

2.1

3.92

4.34

Ohio

4.457

4.457

5.201

5.201

Oklahoma

7

7

7

7

Oregon

9

9

9

9

Pennsylvania

2.8

2.8

2.8

2.8

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 6

3.6

3.6

7.2

8.5

If single status 4

3.6

7.2

7.2

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

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, please consult actual tax tables.

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. All other taxpayers, regardless of filing status, will use the other rate shown.

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).

6The income tax rate for Vermont is 24 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

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 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 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, or 2003.

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

$8,486

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

Puerto Rico Marginal Tax Rates by Earned Income Level—Tax Year 2003

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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