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 2006

(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.)

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

State Marginal Tax Rates by Earned Income Level—Tax 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%.

6

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 2007

(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.)

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

35

376,616

---

389,045

---

387,765

---

197,483

---

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

Puerto Rico Marginal Tax Rates by Earned Income Level—Tax Year 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.)

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 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.

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