(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.)
(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 |
||||
---|---|---|---|---|
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 |
3.04 |
3.04 |
3.55 |
3.55 |
If single status, married filing separately5 |
3.04 |
3.55 |
4.48 |
4.48 |
Arkansas |
6.00 |
7.00 |
7.00 |
7.00 |
California |
2.00 |
6.00 |
9.30 |
9.30 |
If single status, married filing separately5 |
6.00 |
8.00 |
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 |
7.00 |
7.00 |
8.70 |
8.70 |
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 |
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 |
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 |
4.34 |
4.34 |
Ohio |
4.083 |
4.083 |
4.764 |
5.444 |
Oklahoma |
6.25 |
6.25 |
6.25 |
6.25 |
Oregon |
9.00 |
9.00 |
9.00 |
9.00 |
Pennsylvania |
3.07 |
3.07 |
3.07 |
3.07 |
Rhode Island 6 |
3.75 |
7.00 |
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 |
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 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%. |
(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.)
(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.)
Source: Individual Income Tax Return 2006 - Long Form; Commonwealth of Puerto Rico, Department of the Treasury, P.O. Box 9022501, San Juan, PR 00902-2501; http://www.hacienda.gobierno.pr/planillas_y_formularios/formularios.html.