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FEDERAL TRAVEL REGULATION


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 2003

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 whose Year 1 occurred during calendar year 2003.

 
Marginal Tax Rate
 
Single
Taxpayer
 
Heads 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
$8,274
$14,314
$15,005
$25,136
$20,977
$32,559
$10,958
$16,536
15
$14,314
$37,771
$25,136
$54,712
$32,559
$69,722
$16,536
$34,507
27
$37,771
$81,890
$54,712
$122,788
$69,722
$142,842
$34,507
$70,442
30
$81,890
$162,802
$122,788
$193,703
$142,842
$206,675
$70,442
$107,631
35
$162,802
$334,763
$193,703
$350,138
$206,675
$343,919
$107,631
$181,753
38.6
$334,763
---
$350,138
---
$343,919
---
$181,753
---

Appendix B to Part 302-17—State Tax Tables for RIT Allowance
State Marginal Tax Rates by Earned Income Level—Tax Year 2003

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 2003.

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
3.74
4.72
5.04
Arkansas
6
7
7
7
California
2
4
8
9.3
If single status 4
6
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
7.6
8.25
8.25
If single status 4
7.6
8.25
8.25
8.25
Idaho
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
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
4
4
4
Massachusetts
5.3
5.3
5.3
5.3
Michigan
4
4
4
4
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
7
9
10
10
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
3.5
If single status 4
1.75
3.5
5.525
6.37
New Mexico
4.7
6
7.1
7.7
If single status 4
6
7.1
7.7
7.7
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
North Dakota
2.1
2.1
3.92
3.92
If single status 4
2.1
2.1
3.92
4.34
Ohio
4.457
4.457
5.201
5.201
Oklahoma
7
7
7
7
Oregon
9
9
9
9
Pennsylvania
2.8
2.8
2.8
2.8
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 6
3.6
3.6
7.2
8.5
If single status 4
3.6
7.2
7.2
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

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, please consult actual tax tables.

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. All other taxpayers, regardless of filing status, will use the other rate shown.

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).

6The income tax rate for Vermont is 24 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).

Appendix C to Part 302-17—Federal Tax Tables for RIT Allowance—Year 2
Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 2004

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 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, or 2003.

 
Marginal Tax Rate
 
Single
Taxpayer
 
Heads 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
$8,486
$15,852
$15,539
$25,991
$22,763
$36,688
$10,614
$17,891
15
$15,852
$39,093
$25,991
$56,668
$36,688
$82,625
$17,891
$41,386
25
$39,093
$84,081
$56,668
$123,629
$82,625
$147,439
$41,386
$74,492
28
$84,081
$166,123
$123,629
$193,801
$147,439
$212,158
$74,492
$108,134
33
$166,123
$341,553
$193,801
$354,536
$212,158
$352,775
$108,134
$179,237
35
$341,553
---
$354,536
---
$352,775
---
$179,237
---

Appendix D to Part 302-17—Puerto Rico Tax Tables for RIT Allowance
Puerto Rico Marginal Tax Rates by Earned Income Level—Tax Year 2003

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


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