|
|
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 2007
(Use the following table to compute the RIT allowance for Federal taxes, as prescribed in §302-17.8(e)(1), on Year 1 taxable reimbursements received during calendar year 2007.)
|
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
|
Appendix B to Part 302-17—State Tax Tables for RIT Allowance
State Marginal Tax Rates by Earned Income Level—Tax Year 2007
(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 2007. 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 2008 State Tax Handbook, pp. 259-274, available from CCH Inc.,
http://tax.cchgroup.com/Books/default#S.)
|
Marginal tax rates (stated in percents) for the earned income amounts specified in each column., ,
|
|
State (or District)
|
$20,000-$24,999
|
$25,000-$49,999
|
$50,000-$74,999
|
$75,000 and over
|
|
Alabama
|
5.00
|
5.00
|
5.00
|
5.00
|
|
Alaska
|
0.00
|
0.00
|
0.00
|
0.00
|
|
Arizona
|
2.88
|
3.36
|
3.36
|
3.36
|
|
If single status, married filing separately5
|
2.88
|
3.36
|
4.24
|
4.24
|
|
Arkansas
|
6.00
|
7.00
|
7.00
|
7.00
|
|
California
|
2.00
|
4.30
|
9.30
|
9.30
|
|
If single status, married filing separately
|
2.00
|
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
|
6.00
|
8.50
|
8.50
|
8.50
|
|
Florida
|
0.00
|
0.00
|
0.00
|
0.00
|
|
Georgia
|
6.00
|
6.00
|
6.00
|
6.00
|
|
Hawaii
|
6.40
|
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
|
6.25
|
6.45
|
6.45
|
6.45
|
|
If single status, married filing separately 5
|
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
|
|
Michigan on or after October 1, 2007
|
4.35
|
4.35
|
4.35
|
4.35
|
|
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
|
5.30
|
5.30
|
5.30
|
5.30
|
|
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
|
3.92
|
4.34
|
|
Ohio
|
3.895
|
4.546
|
4.546
|
5.194
|
|
Oklahoma
|
5.650
|
5.650
|
5.650
|
5.650
|
|
Oregon
|
9.00
|
9.00
|
9.00
|
9.00
|
|
Pennsylvania
|
3.07
|
3.07
|
3.07
|
3.07
|
|
Rhode Island
|
3.75
|
3.75
|
7.00
|
7.00
|
|
If single status, married filing separately 5
|
3.75
|
7.00
|
7.00
|
7.75
|
|
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
|
6.98
|
6.98
|
6.98
|
6.98
|
|
Vermont
|
3.60
|
7.20
|
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.)
|
|
Earned 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.
If 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).
If 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 2008 State Tax Handbook, pp. 259-274, CCH, Inc.,
http://tax.cchgroup.com/Books/default#S.
This is an estimate. For earnings over $100,000, and for filing statuses other than those above, please consult actual tax tables. See 2008 State Tax Handbook, pp. 259-274, CCH, Inc.,
http://tax.cchgroup.com/Books/default#S.
This 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.
The 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 2007 tax year, taxpayers may elect to compute income tax liability based on a graduated rate schedule or an alternative flat tax equal to 7.5%.
|
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 2008
(The following table is to 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 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006 or 2007.)
|
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
|
$ 9,597
|
$18,107
|
$ 18,364
|
$ 30,153
|
$ 27,463
|
$ 42,942
|
$ 14,203
|
$ 21,913
|
|
15
|
18,107
|
44,461
|
30,153
|
64,200
|
42,942
|
94,016
|
21,913
|
46,764
|
|
25
|
44,461
|
95,997
|
64,200
|
142,780
|
94,016
|
167,442
|
46,764
|
84,076
|
|
28
|
95,997
|
191,453
|
142,780
|
225,385
|
167,442
|
243,961
|
84,076
|
124,354
|
|
33
|
191,453
|
390,566
|
225,385
|
405,567
|
243,961
|
404,547
|
124,354
|
205,412
|
|
35
|
390,566
|
---
|
405,567
|
---
|
404,547
|
---
|
205,412
|
---
|
Appendix D to Part 302-17—Puerto Rico Tax Tables for RIT Allowance
Puerto Rico Marginal Tax Rates by Earned Income Level—Tax Year 2007
(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 2007.)
|
Marginal Tax Rate
|
For married person living with spouse and filing jointly, married person not living with spouse, single person, or head of household
|
|
Percent
|
Over
|
But Not Over
|
|
7%
|
$ 2,000
|
$17,000
|
|
14% + $1,190
|
17,000
|
30,000
|
|
25% + $3,010
|
30,000
|
50,000
|
|
33% + $8,010
|
50,000
|
----
|
|
Marginal Tax Rate
|
For married person living with spouse and filing separately
|
|
Percent
|
Over
|
But Not Over
|
|
7%
|
$1,000
|
$8,500
|
|
14% + $595
|
8,500
|
15,000
|
|
25% + $1,505
|
15,000
|
25,000
|
|
33% + $4,005
|
25,000
|
----
|
Source: Individual Income Tax Return 2007–Long Form; Commonwealth of Puerto Rico, Department of the Treasury, P.O. Box 9022501, San Juan, PR 00902-2501;
http://www.hacienda.gobierno.pr/.
Last Reviewed 4/2/2009
|