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 2004.
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 2004. (The rates shown below are married filing jointly.) If the state has a specific single rate, it is shown. If an employee is in a different filing status, please see 2005 State Tax Handbook, CCH Inc., at http://tax.cchgroup.com.
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 |
3.20 |
3.74 |
3.74 |
If single status 4 |
3.20 |
3.74 |
4.72 |
4.72 |
Arkansas |
6 |
7 |
7 |
7 |
California |
2 |
4 |
6 |
9.3 |
If single status 4 |
4 |
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 |
7.2 |
7.6 |
8.25 |
If single status 4 |
7.6 |
7.9 |
8.25 |
8.25 |
Idaho |
7.4 |
7.4 |
7.8 |
7.8 |
If single status 4 |
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 |
4 |
6 |
6 |
If single status 4 |
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 |
4.75 |
4.75 |
4.75 |
4.75 |
Massachusetts |
5.3 |
5.3 |
5.3 |
5.3 |
Michigan |
3.9 |
3.9 |
3.9 |
3.9 |
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 |
8 |
9 |
10 |
11 |
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 |
5.525 |
If single status 4 |
1.75 |
3.5 |
5.525 |
6.37 |
New Mexico |
4.7 |
6 |
6.8 |
6.8 |
If single status 4 |
6 |
6.8 |
6.8 |
6.8 |
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 |
If single status 4 |
7 |
7 |
7.75 |
7.75 |
North Dakota |
2.1 |
2.1 |
3.92 |
3.92 |
If single status 4 |
2.1 |
3.92 |
3.92 |
4.34 |
Ohio |
4.457 |
4.457 |
5.201 |
5.943 |
Oklahoma |
6.65 |
6.65 |
6.65 |
6.65 |
Oregon |
9 |
9 |
9 |
9 |
Pennsylvania |
3.07 |
3.07 |
3.07 |
3.07 |
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 |
3.6 |
3.6 |
7.2 |
7.20 |
If single status 4 |
3.6 |
7.2 |
8.5 |
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 |
(The above table 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). 3This is an estimate. For earnings over $100,000, and for filing statuses other than those above, please consult actual tax tables. (See 2005 State Tax Handbook, CCH, Inc.) 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. 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). |
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 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, or 2004.
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 |
— |