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 2005

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 2005.

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

$ 8,712

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

State Marginal Tax Rates by Earned Income Level—Tax Year 2005

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 as a guide for employees who received covered taxable reimbursements during calendar year 2005. The rates shown below are for married filing jointly and if the state has a specific single rate, it is shown. For more specific information or if an employee is in a different filing status, please see the 2006 State Tax Handbook, pp. 258-274, 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

3.20

3.20

3.74

3.74

If single status, married filing separately5

3.20

3.74

4.72

4.72

Arkansas

6.00

7.00

7.00

7.00

California

2.00

6.00

8.00

9.30

If single status, married filing separately5

6.00

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

7.50

9.00

9.00

9.00

Florida

0.00

0.00

0.00

0.00

Georgia

6.00

6.00

6.00

6.00

Hawaii

6.80

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

3.50

6.25

6.45

6.45

If single status, married filing separately5

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

6.00

6.00

6.00

6.00

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

4.27

4.983

4.983

5.693

Oklahoma6

6.65

6.65

6.65

6.65

Oregon

9.00

9.00

9.00

9.00

Pennsylvania

3.07

3.07

3.07

3.07

Rhode Island 7

25.00

25.00

25.00

25.00

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

7.00

7.00

7.00

7.00

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 2006 State Tax Handbook, pp. 258-274, 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 2006 State Tax Handbook, pp. 258-274, 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 2005 personal income tax rates shown here for Oklahoma follow Method 1 only. For information on Method 2, see the 2006 State Tax Handbook, pp. 258-274, CCH, Inc., http://tax.cchgroup.com/Books/default.

7The 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).

7

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 2006

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 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004 or 2005.

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

Puerto Rico Marginal Tax Rates by Earned Income Level—Tax Year 2005

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

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

Percent

Over

But Not Over

Over

But Not Over

10

$ 2,000

$17,000

$ 1,000

$ 8,500

15

17,000

30,000

8,500

15,000

28

30,000

50,000

15,000

25,000

33

50,000

----

25,000

----

Source: Individual Income Tax Return 2005 - 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_individuo.asp

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