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Page 2 — Colorado Income Tax Withholding Tables

Colorado Income Tax Withholding

Who Must Withhold Colorado IncomeTax?

You must withhold Colorado income tax from anycompensation paid to any employee in accordancewith the tables or rates prescribed in this booklet if:

1. The compensation is subject to federal withhold-ing for income tax purposes; and

2. The employee is a Colorado resident (whetherworking inside or outside of Colorado), orthe employee is a nonresident of Coloradoperforming services in Colorado.

The amount to be withheld is determined by thenumber of withholding tax exemptions claimed forfederal income tax purposes.

Generally, self-employed persons are not subject towithholding tax. They satisfy their prepaymentrequirements by paying estimated income tax on Form104 ES under their own Social Security numbers.

A Colorado resident employee who works in anotherstate may be excused from Colorado withholding onwages if income tax is withheld for the other state fromthose wages.

Certain agricultural and domestic employees whoare exempt from federal withholding requirements arealso exempt from Colorado state withholdingrequirements. Such employers do not have to filewithholding returns with the Colorado Department ofRevenue, but must file a Colorado “Transmittal of StateW-2s” (DR 1093) with W-2 forms for such employees.

Registration as a Withholding Tax AgentIf you are required to withhold Colorado tax, you

must register with the Department of Revenue as awithholding tax agent by submitting to the departmenta completed CR 100 “Colorado Business Registration.“You can obtain this application form and all otherDepartment of Revenue forms from the Taxpayer Ser-vice Division by calling (303) 238-FAST (3278).

Upon receipt of your application, the departmentwill open a withholding tax account and (except forweekly filers) send you an “Employer’s WithholdingTax Forms” coupon book.

The coupon book contains all the forms you need forthe entire calendar year:

• a supply of “Income Withholding Tax Returns”(DR 1094);

• “Transmittal of State W-2s” (DR 1093);• “Account Change or Closure Form”

(DR 1095).

Samples of all these forms are reproduced later in thisbooklet.

Withholding tax filing periods are normally based onthe amount of tax withheld. If you have employees,estimate how much wage withholding you expect topay for all your employees in one year. New businessescan file quarterly or can request more frequent filing ifdesired.

Filing periodsThe department determines whether an employer

will be a quarterly, monthly or weekly filer based on anannual review of the amount of Colorado withholdingtax that the employer reported during the prior 12-month period of July 1 through June 30. For example, forthe 2001 calendar year, DOR looks at the period July 1,2000 through June 30, 2001 to determine how much taxthe employer reported and how often the employer willfile. This is called the “lookback period.”

Quarterly Filers — employers whose Colorado wagewithholding reported during the lookback period wasless than $7,000. Due dates for quarterly filers will bethe last day of the month following the close of thecalendar quarter. Quarters end on March 31, June 30,September 30 and December 31. For example, a returnfor the quarter ending March 31 is due April 30.

Monthly Filers — employers whose Colorado wagewithholding reported during the lookback period was atleast $7,000 but not more than $50,000. Monthly filersmust file a withholding return on or before the 15th dayof the following month.

Weekly Filers — employers whose Colorado wagewithholding reported during the lookback period wasmore than $50,000. Weekly filers must remit any Colo-rado withholding taxes accumulated as of any Friday onor before the third business day following that Friday.Always provide the department with a Friday date for the

Colorado Income Tax Withholding Tables — Page 3

All Colorado employers who withhold $50,000 ormore annually are required to remit the tax by EFT. Useof EFT to remit tax eliminates the need to file a paperreturn with the payment and allows you to pay the taxwith one phone call. To file by EFT, businesses mustapply for a unique EFT identification number.

For an EFT application and information packet, callthe DOR Forms Hotline, (303) 238-FAST (3278).

Important note to EFT account applicants: You mustindicate on the EFT application form whether you wantto set up the account on a credit or a debit basis. Thedebit type of transaction is available to all EFT filersregardless of where you bank. However, very fewColorado banks will handle the credit transaction at thistime, and there may be a cost to you for each credittransaction. Before you set up your account to remit viathe credit transaction, check with your bank regardingits availability and cost.

Bonuses and OvertimeIf you pay an employee overtime or a bonus on a

separate check rather than as part of his/her regularpayroll check, you must withhold Colorado tax. Youmay withhold 4.63% in lieu of using the withholding taxtables in this booklet.

RefundsYou can claim an overpayment of tax as a credit on

a subsequent return. Similarly, if your EFT payment isoverpaid, you may adjust the next EFT payment.

If the overpayment you wish to claim is larger thanthe tax due, you may spread the credit over severalperiods. However, if you are no longer in business, youwill have to file a DR 0137 “Claim for Refund.”

Failure to File a ReturnIf you fail to file a return, the Department of Revenue

will send you a bill for our estimate of your tax due pluspenalty and interest. The amount of tax billed will bebased upon your previous filings or $100 if you have notpreviously filed. You will have 10 days to report and paythe actual amount of tax withheld for the period pluspenalty and interest on the amount of tax due.

filing period ending date. One Exception: At the end ofthe year, weekly filers must make a final transmissionthat includes all taxes withheld for all payrolls throughDecember 31. Therefore, December 31 will be thefiling period ending date for this transmission, even if itis not a Friday. The payment transmission is due threebusiness days after December 31.

Employers who withhold more than $50,000 annuallymust file all payments by Electronic Funds Transfer (EFT).(See below.)

Seasonal Filers — employers who do not operatetheir business during the entire calendar year and whodo not have Colorado wage withholding when thebusiness is not operating. The employer must obtainDOR approval and inform DOR of the months in whichthere will be withholding. Seasonal filers must file areturn on or before the 15th business day of the monthfollowing each month of operation. Returns for sched-uled months must be filed even if no taxes are withheld.

Except for weekly filers, returns must be filed for eachperiod even if no taxes have been withheld. Weeklyaccounts must file at least monthly even if no taxes havebeen withheld. If a due date falls on a non-business day,taxes will be considered timely paid if paid on the firstbusiness day after that.

The lookback period for each employer will be re-examined each year. Any changes in withholdingfiling status will be effective on January 1 of thefollowing year. If an employer’s filing status changes,the employer will be notified by the department priorto January 1. All changes in filing frequency must firstbe approved by the department.

For more information on remitting Colorado with-holding tax, or to obtain forms, call (303) 238-SERV(7378). Also, you may request FYI Withholding 5,“Colorado Withholding Tax Requirements”.

Withholding Tax Filing RequirementsThere are two methods of filing Colorado withhold-

ing taxes. If you collect less than $50,000 in Coloradowithholding annually, you have two options. You mayfile “Income Withholding Tax Returns” (DR 1094)supplied in a withholding tax coupon book which isissued by the Department of Revenue. Remittanceshould be made by check. You have the additionaloption of remitting by EFT.


Willful failure to comply with Colorado state tax lawis a felony punishable by up to $100,000 for an individ-ual, $500,000 for a corporation, plus up to three yearsin jail upon conviction.

Penalties and InterestThe penalty for late filing of a return is 5% of the tax

withheld or $5, whichever is greater, for the first monthand an additional 1/2% for each month thereafter, notto exceed a total of 12%. The minimum late filingpenalty is $5. Interest is at the current statutory ratewhich is reviewed and may be adjusted at the beginningof each calendar year.

If you receive a notice of tax, penalty and/or interestdue which you feel is incorrect or unwarranted, pleasesubmit a written protest including any information anddocuments (such as photocopies of front and back ofcancelled checks, or EFT confirmation numbers) youthink are pertinent. EFT filers who owe penalties andinterest should pay them with a check and send a lettercontaining the explanation, account number, filingperiod ending date, and amount of penalty and interest.

Transmittal of State W-2sYou must file annually a “Transmittal of State W-2s”

(DR 1093) on or before February 28 of the following year,or within 30 days of termination as an employer. Effec-tive January 1, 1998 all employers required to file W-2svia magnetic media with the federal government, mustfile W-2s via magnetic media with the state. While thedepartment accepts paper W-2s, it encourages theconversion of filing W-2 data to magnetic media. If youdo submit paper W-2s, copies of each employee’s wageand tax statement (copy 1 of the 6-part federal W-2 form)must be attached to the DR 1093. If you file your W-2data on magnetic media, the tape or diskette must beaccompanied by a paper DR 1093 form.

For magnetic tapes, the department can accept9-track, 1600 or 1650 BPI, or 3480 cartridges. Forcomputer diskettes, the department can accept data oneither 5 1/4-inch or 3 1/2-inch diskette. The departmentcan provide you with the necessary format specifica-tions for magnetic media submissions.

More detailed information on filing annual W-2 taxdata can be found in FYI Withholding 6, “Methods ofFiling Colorado Annual W-2 Tax Data” . To obtain thisFYI, call (303) 238-FAST (3278).

The department will no longer accept the filing ofW2-Cs, decreasing withholding, after the deadline forfiling the annual reconciliation (DR 1093).

Be sure to write your account number on all checks and correspondence!

A written protest and supporting documents may besent to the department at:

Business Tax Accounting Section

Denver, Colorado 80261


Frequently Asked Questions AboutColorado Withholding Tax Requirements

Question: Is there a separate Colorado form similar to the federal W-4 form the employee mustcomplete?

Answer: No. Use the same exemptions for Colorado withholding as the employee claims on thefederal W-4 forms. (Call (800) 829-1040 to order federal W-4 forms.)

Question: Should I furnish a listing of individual employees with my returns?

Answer: No. A breakdown or listing of individual employees is not required with your returns.This information on the W-2s is filed with your annual “Transmittal of State W-2s” (DR1093).

Question: What determines whether a return is filed late?

Answer: The postmark stamped by the U.S. Postal Service determines whether a filing is late. Inother words, if a return that is due on the 15th day of a month is postmarked on or beforethe 15th, it will be accepted as “timely filed” regardless of when it arrives at Departmentof Revenue offices. Timely filing for weekly filers requires deposit of funds in the stateaccount on or before the due date. You must phone in the transfer instruction before 3:30p.m. Mountain time on the date the payment is due.

Question: What should I do if I lose, damage, or destroy my coupon book?

Answer: Contact the Taxpayer Service Division immediately at (303) 238-FAST(3278) to order anew book.

Question: What happens if an erroneous EFT transfer occurs?

Answer: Upon notification from the taxpayer, the department will immediately refund any moneyerroneously transferred from your account regardless of the type of erroneous transfer.

Question: How do EFT filers pay penalty and interest?

Answer: Payment of penalties and interest must be made by check. Include a letter explaining thepayment.

Question: Can I opt to file my withholding taxes by EFT even if I don’t collect $50,000 inwithholding taxes annually?

Answer: Yes the department encourages it. Call the DOR Forms Hotline, (303) 238-FAST (3278),for an application and information packet.


Filling Out the “Colorado Income Withholding Tax Return” (DR 1094)

Computer codeinformationpreprinted here.

DO NOT WRITEIN THIS SPACE.

Make sure you use the coupons in the same order asthey come in the coupon book. Additionally, you areresponsible for maintaining an accurate record of with-holding transactions. Therefore, be sure to completeand save the “stub” provided with each return form. Youmay also wish to make a copy of the form before mailing.Make check payable to the Colorado Department ofRevenue. Write your account number on your check.

Employers are required to deduct and withhold allstate wage withholding from employee paychecks byrounding all withholding deductions to the nearestdollar. Round amounts under 50 cents down to 0 cents,increase amounts from 50 to 99 cents to the next dollar.As a result of deducting whole dollar amounts from theemployee pay, all amounts shown on tax returns,employee statements (including W-2s, 1099s) annualreconciliation reports, and all books and records of theemployer will be whole dollars. The Department willnot require taxpayers to withhold in whole dollars ifthey make their wage withholding payments byelectronic funds transfer and submit their W-2s bymagnetic media.

Line 3: If applicable, enter interest at the current statu-tory rate from the date tax was due until the dateit is paid. Your rate is preprinted on the return oryou can obtain the current interest rate by call-ing Taxpayer Service at (303) 238-SERV (7378).

Line 4: Total of Lines 1, 2 and 3. (If you have noadditional tax to report on Line 5 and you haveno overpayments to deduct on Line 6, carry thetotal from Line 4 to Line 7 and remit this amountto the Department of Revenue.)

Line 5: Use this line to report any tax due from priorperiods plus penalty and interest, which will beadded to the tax due for this period in calculatingyour total remittance. Be sure to complete theleft side of the back of your return if you reportany amount on Line 5.

Line 6: Use this line to claim a credit for any overpay-ment of tax for a prior tax period of the currentyear, which will be subtracted from the tax duefor this period in calculating your total remit-tance. Be sure to complete the right side of theback of your return if you report any amount onLine 6. If the overpayment amount is greaterthan Line 4, you may carry over the credit to thenext return.

Line 7: Use this line to claim a credit for any overpay-ment of tax for a PRIOR YEAR.

Line 8: Add Line 4 to Line 5 and/or subtract Line 6 or 7to determine the total amount you must remitwith this return.

Income Withholding Tax (DR 1094)

Social Security number(s) and F.E.I.N. you provided on yourapplication preprinted here

Your mailing address preprinted here. Changes must be made onDR 1102 “Account Change or Closure Form”

Your account number will be preprinted here.

Signature of person who prepared return.

Line 1: Enter the amount actually withheld for theperiod for which you are reporting.

Line 2: If you are filing late, enter penalty of 5% of Line1 for the first month plus 1/2% of Line 1 for eachadditional month this return is late. You mustenter a minimum of $5 if the return is late. Themaximum penalty may not exceed 12%.

“Stub” for your records

Signature Date Phone

Signed under penalty of perjury in the second degree.

DATE PAID:

S.S. NO. 1

S.S. NO. 2

F.E.I.N.

1 Colo. tax withheld

2 Penalty

3 Interest

4 Total 1, 2, & 3

DR 1094 (11/98)

1 Colorado tax withheld (100)

2 Penalty (200)

3 Interest (300)

4 Total of lines 1, 2, and 3

INCOME WITHHOLDING TAX for

DUE DATEPERIOD 1000-100FILING PERIOD

COLORADO DEPARTMENT OF REVENUE INCOME WITHHOLDING TAX RETURN

13

5 Additional tax, penalty, &interest due for prior periods

7 Overpayment of tax for PRIORYEAR to be subtractedfrom current year

8 Total Remitted (line 4 plus line5 or minus line 6 & 7) (355)

(900)

8 Total Paid

5 Additional tax,penalty, interest

6 Overpayment

7 Overpayment(907)

6 Overpayment of tax for PRIORPERIODS OF CURRENT YEARto be subtracted from current tax

(905)

▲

▲

▲

▲

▲

▲

▲

▲

ACCOUNT NO.


Filling Out the “Transmittal of State W-2s” (DR 1093)

Line 1: Enter the total amount of Colorado incometaxes withheld for the calendar year. Theamount should match the total of those on theW-2 forms (or magnetic tape or computerdiskette) attached to the transmittal form.

Line 2: Enter the amount of withholding tax actuallyremitted to the Department of Revenue for thecalendar year. Do not include penalty orinterest paid during the year.

Line 3: If Line 1 is greater than Line 2, enter the“Additional Tax Due” in the space provided(3A). If Line 1 is less than Line 2, enter the “TaxOverpayment” in the space provided (3B). Ineither case, you must provide an explanation ofany difference between Lines 1 and 2 on theback of the DR 1093.

Line 4: If additional tax is due with this reconciliation,you must pay a penalty on the balance due (Line3A) from the date it was due at the same ratesprescribed for late return filings. (See “Penaltiesand Interest” on page 4 of this booklet.)

Line 5: If additional tax is due with this reconciliation,you must also pay interest on the amount due(Line 3A) from the date it was due at the currentstatutory rate.

Line 6: Enter any tax due plus penalty and interest (totalof Lines 3A, 4 and 5) and pay this amount withyour DR 1093.

Tax Refund: If you have overpaid withholding for theyear (Line 3B), a tax refund will be issued to youautomatically upon the processing of this form.

NOTE: A paper DR 1093 form must accompany all W-2 data submissions, including those submittedon magnetic media.

“Stub” for your records

Computer code information preprinted here. DO NOT WRITE IN THIS SPACE

Transmittal of State W-2s (DR 1093)

YOU MUST PROVIDE THIS INFORMATION

COLORADO DEPARTMENT OF REVENUE TRANSMITTAL OF STATE W2s

Signature Date Phone

TRANSMITTAL OF STATE W2s

S.S. NO. 1S.S. NO. 2

F.E.I.N.

Signed under penalty of perjury in the second degree

Number of W2s reported

DR 1093 (11/98)

1 Colo. income taxwithheld per W2s

2 Colo. income taxwithheld and pai d

3 A. Additional Tax

or

B. Tax Refund

4 Penalty

5 Interest

6 Amount Paid withthis report

DATE PAID :

2 Total Colorado income taxeswithheld and paid during year

1 Total Colorado income taxwithheld per W-2's attached

3 A. ADDITIONAL TAX DUE

or

B. TAX REFUND

4 PENALTY

5 INTEREST

6 Total AMOUNT PAIDwith this report (355)

(300)

(200)

(415)

(100)

1000-130 13ACCOUNT NO. PERIOD DUE DATE

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▲

▲

▲

▲

▲

▲


Uses of Account Change or Closure Form (DR 1102)

• is no longer liable for Colorado income taxwithholding.

• changed structure and was issued a newF.E.I.N.

• is a corporation that merged into another cor-poration.

Any change in type of ownership requires that youclose the existing account and open a new account forthe business.

Any change in your business name and/or addressmust be reported to the Colorado Department of Rev-enue in writing on the “Account Change or Closure”form (DR 1102). You should also use this form to notifythe department if the federal employer’s identificationnumber (F.E.I.N.) on your return is incorrect. Addition-ally, this form should be used to close your account ifyour business:

• is sold or terminated.

Account Change or Closure Form (DR 1102)

USE THIS FORM TO NOTIFYTHE DEPARTMENT OF NAMEAND/OR ADDRESS CHANGESOR TO NOTIFY THE DEPART-MENT THAT YOU WANT TOCLOSE YOUR ACCOUNT.

ACCOUNT CHANGE OR CLOSURE FORMDR 1102 (11/98)

Sales Tax _____________Withholding Tax ________ACCOUNT NO. F.E.I.N.

ADDRESS CHANGE ONLY PREVIOUS NAME AND ADDRESS NEW NAME AND ADDRESS

Name

Address

City State ZIP

Telephone Number

Authorized Signature

Mailing Address Physical Location BothMAIL TO: COLORADO DEPARTMENT OF REVENUE

DENVER, COLORADO 80261-0009

ACCOUNT CLOSURE ONLY / DATE ACCOUNT CLOSED:Entire Account _________


How to Determine the Amount to Withhold

There are two different methods for determining howmuch income withholding tax you should withholdfrom an employee’s paycheck:

• Wage Bracket Method. (Instructions pro-vided below.)

• Percentage Method of Withholding. (Seepages 22 and 23.)

Wage Bracket Method

Find the proper table (on pages 12 through 21) foryour payroll period and the employee’s marital status as

shown on the Form W-4. Then, based on the numberof withholding allowances claimed on the Form W-4and the amount of wages, find the amount of tax towithhold.

Example

To find the amount of income tax to withhold fromthe paycheck of a married employee who claims threeallowances and who is paid $2,375 on a monthly basis,refer to the table on page 19, partially displayed below.

Determining the Withholding Amount


Wages are and the number of withholding allowances claimed is:

The amount of income tax to be withheld is:

lessthan

atleast

0 1 2 3 4 5 6 7 8 9 10

Monthly Payroll Period — Married Persons (for wages paid on or after January 1, 2001)

$0 $500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0500 600 2 0 0 0 0 0 0 0 0 0 0600 700 6 0 0 0 0 0 0 0 0 0 0700 800 11 0 0 0 0 0 0 0 0 0 0800 900 16 5 0 0 0 0 0 0 0 0 0900 1,000 20 9 0 0 0 0 0 0 0 0 0

1,000 1,100 25 14 3 0 0 0 0 0 0 0 01,100 1,200 30 19 8 0 0 0 0 0 0 0 01,200 1,300 34 23 12 1 0 0 0 0 0 0 01,300 1,400 39 28 17 6 0 0 0 0 0 0 01,400 1,500 43 32 21 10 0 0 0 0 0 0 01,500 1,600 48 37 26 15 4 0 0 0 0 0 01,600 1,700 53 42 31 20 9 0 0 0 0 0 01,700 1,800 57 46 35 24 13 2 0 0 0 0 01,800 1,900 62 51 40 29 18 7 0 0 0 0 01,900 2,000 67 56 45 34 23 12 1 0 0 0 02,000 2,100 71 60 49 38 27 16 5 0 0 0 02,100 2,200 76 65 54 43 32 21 10 0 0 0 02,200 2,300 80 69 58 47 36 25 14 3 0 0 02,300 2,400 85 74 63 52 41 30 19 8 0 0 02,400 2,500 90 79 68 57 46 35 24 13 2 0 02,500 2,600 94 83 72 61 50 39 28 17 6 0 02,600 2,700 99 88 77 66 55 44 33 22 11 0 02,700 2,800 104 93 82 71 60 49 38 27 16 5 02,800 2,900 108 97 86 75 64 53 42 31 20 9 02,900 3,000 113 102 91 80 69 58 47 36 25 14 33,000 3,100 117 106 95 84 74 63 52 41 30 19 83,100 3,200 122 111 100 89 78 67 56 45 34 23 123 200 3 300 127 116 105 94 83 72 61 50 39 28 17

The proper withholdingamount is $52

2002


What If an Employee Claims More than 10 Allowances?

You can use the Percentage Method or adapt the tablesfor employees with more than 10 allowances as follows:

1. Multiply the number of withholding allowancesover 10 by the value of one allowance for thepayroll period, which is listed on the second lineof the Allowance Table on page 23.

2. Subtract the result from the employee's wages.

3. Find this amount on the appropriate table andwithhold the amount of tax in the column for10 allowances.

Example

Withholding for a married employee who is paid $4,350 on a monthly basis and claims12 allowances would be calculated as follows:

Total allowances ............................................. 12

Subtract 10 ...................................................... –10

Excess allowances .................................. 2

Multiply by 1 allowance value ....................... x $ 238

Value of excess allowances .................... $ 476

Monthly wage ................................................. $ 4,350

Subtract value of excess allowances ................ – 476

Adjusted wage ........................................ $ 3,879

Find $3,879 on table on page 19. Find the amount to be withheld inthe last column (10 allowances).

The proper withholding amount is $45


ColoradoIncome Tax

Withholding Tables

for wages paid on or after January 1, 2002




lessthan

atleast

0 1 2 3 4 5 6 7 8 9 10

Weekly Payroll Period — Single Persons (for wages paid on or after January 1, 2002)

1,520 and over 69 66 64 61 59 56 54 51 49 46 44

4.63 percent of the excess over $1,520 plus

$0 $70 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $070 95 2 0 0 0 0 0 0 0 0 0 095 120 4 1 0 0 0 0 0 0 0 0 0

120 145 5 2 0 0 0 0 0 0 0 0 0145 170 6 3 1 0 0 0 0 0 0 0 0170 195 7 4 2 0 0 0 0 0 0 0 0195 220 8 6 3 1 0 0 0 0 0 0 0220 245 9 7 4 2 0 0 0 0 0 0 0245 270 10 8 5 3 0 0 0 0 0 0 0270 295 12 9 7 4 1 0 0 0 0 0 0295 320 13 10 8 5 3 0 0 0 0 0 0320 345 14 11 9 6 4 1 0 0 0 0 0345 370 15 13 10 7 5 2 0 0 0 0 0370 395 16 14 11 9 6 4 1 0 0 0 0395 420 17 15 12 10 7 5 2 0 0 0 0420 445 19 16 13 11 8 6 3 1 0 0 0445 470 20 17 15 12 10 7 4 2 0 0 0470 495 21 18 16 13 11 8 6 3 1 0 0495 520 22 19 17 14 12 9 7 4 2 0 0520 545 23 21 18 16 13 10 8 5 3 0 0545 570 24 22 19 17 14 12 9 7 4 2 0570 595 26 23 20 18 15 13 10 8 5 3 0595 620 27 24 22 19 17 14 11 9 6 4 1620 645 28 25 23 20 18 15 13 10 8 5 2645 670 29 26 24 21 19 16 14 11 9 6 4670 695 30 28 25 23 20 17 15 12 10 7 5695 720 31 29 26 24 21 19 16 14 11 8 6720 745 32 30 27 25 22 20 17 15 12 10 7745 770 34 31 29 26 23 21 18 16 13 11 8770 795 35 32 30 27 25 22 20 17 14 12 9795 820 36 33 31 28 26 23 21 18 16 13 11820 845 37 35 32 29 27 24 22 19 17 14 12845 870 38 36 33 31 28 26 23 20 18 15 13870 895 39 37 34 32 29 27 24 22 19 17 14895 920 41 38 35 33 30 28 25 23 20 18 15920 945 42 39 37 34 32 29 26 24 21 19 16945 970 43 40 38 35 33 30 28 25 23 20 17970 995 44 41 39 36 34 31 29 26 24 21 19995 1,020 45 43 40 38 35 32 30 27 25 22 20

1,020 1,045 46 44 41 39 36 34 31 29 26 23 211,045 1,070 47 45 42 40 37 35 32 30 27 25 221,070 1,095 49 46 44 41 39 36 33 31 28 26 231,095 1,120 50 47 45 42 40 37 35 32 30 27 241,120 1,145 51 48 46 43 41 38 36 33 31 28 261,145 1,170 52 50 47 45 42 39 37 34 32 29 271,170 1,195 53 51 48 46 43 41 38 36 33 30 281,195 1,220 54 52 49 47 44 42 39 37 34 32 291,220 1,245 56 53 51 48 45 43 40 38 35 33 301,245 1,270 57 54 52 49 47 44 42 39 36 34 311,270 1,295 58 55 53 50 48 45 43 40 38 35 331,295 1,320 59 57 54 51 49 46 44 41 39 36 341,320 1,345 60 58 55 53 50 48 45 42 40 37 351,345 1,370 61 59 56 54 51 49 46 44 41 39 361,370 1,395 63 60 57 55 52 50 47 45 42 40 371,395 1,420 64 61 59 56 54 51 48 46 43 41 381,420 1,445 65 62 60 57 55 52 50 47 45 42 391,445 1,470 66 63 61 58 56 53 51 48 46 43 411,470 1,495 67 65 62 60 57 54 52 49 47 44 421,495 1,520 68 66 63 61 58 56 53 51 48 45 43




lessthan

atleast

0 1 2 3 4 5 6 7 8 9 10

Weekly Payroll Period — Married Persons (for wages paid on or after January 1, 2002)

$0 $140 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0140 165 2 0 0 0 0 0 0 0 0 0 0165 190 3 0 0 0 0 0 0 0 0 0 0190 215 4 1 0 0 0 0 0 0 0 0 0215 240 5 3 0 0 0 0 0 0 0 0 0240 265 6 4 1 0 0 0 0 0 0 0 0265 290 7 5 2 0 0 0 0 0 0 0 0290 315 9 6 3 1 0 0 0 0 0 0 0315 340 10 7 5 2 0 0 0 0 0 0 0340 365 11 8 6 3 1 0 0 0 0 0 0365 390 12 9 7 4 2 0 0 0 0 0 0390 415 13 11 8 6 3 0 0 0 0 0 0415 440 14 12 9 7 4 2 0 0 0 0 0440 465 15 13 10 8 5 3 0 0 0 0 0465 490 17 14 12 9 6 4 1 0 0 0 0490 515 18 15 13 10 8 5 3 0 0 0 0515 540 19 16 14 11 9 6 4 1 0 0 0540 565 20 18 15 12 10 7 5 2 0 0 0565 590 21 19 16 14 11 9 6 3 1 0 0590 615 22 20 17 15 12 10 7 5 2 0 0615 640 24 21 19 16 13 11 8 6 3 1 0640 665 25 22 20 17 15 12 10 7 4 2 0665 690 26 23 21 18 16 13 11 8 6 3 1690 715 27 25 22 19 17 14 12 9 7 4 2715 740 28 26 23 21 18 16 13 10 8 5 3740 765 29 27 24 22 19 17 14 12 9 7 4765 790 31 28 25 23 20 18 15 13 10 8 5790 815 32 29 27 24 22 19 16 14 11 9 6815 840 33 30 28 25 23 20 18 15 13 10 7840 865 34 31 29 26 24 21 19 16 14 11 9865 890 35 33 30 28 25 22 20 17 15 12 10890 915 36 34 31 29 26 24 21 19 16 13 11915 940 37 35 32 30 27 25 22 20 17 15 12940 965 39 36 34 31 28 26 23 21 18 16 13965 990 40 37 35 32 30 27 25 22 19 17 14990 1,015 41 38 36 33 31 28 26 23 21 18 16

1,015 1,040 42 40 37 34 32 29 27 24 22 19 171,040 1,065 43 41 38 36 33 31 28 25 23 20 181,065 1,090 44 42 39 37 34 32 29 27 24 22 191,090 1,115 46 43 40 38 35 33 30 28 25 23 201,115 1,140 47 44 42 39 37 34 32 29 26 24 211,140 1,165 48 45 43 40 38 35 33 30 28 25 231,165 1,190 49 47 44 41 39 36 34 31 29 26 241,190 1,215 50 48 45 43 40 38 35 32 30 27 251,215 1,240 51 49 46 44 41 39 36 34 31 29 261,240 1,265 53 50 47 45 42 40 37 35 32 30 271,265 1,290 54 51 49 46 44 41 38 36 33 31 281,290 1,315 55 52 50 47 45 42 40 37 35 32 291,315 1,340 56 53 51 48 46 43 41 38 36 33 311,340 1,365 57 55 52 50 47 44 42 39 37 34 321,365 1,390 58 56 53 51 48 46 43 41 38 35 331,390 1,415 59 57 54 52 49 47 44 42 39 37 341,415 1,440 61 58 56 53 50 48 45 43 40 38 351,440 1,465 62 59 57 54 52 49 47 44 41 39 361,465 1,490 63 60 58 55 53 50 48 45 43 40 381,490 1,515 64 62 59 56 54 51 49 46 44 41 391,515 1,540 65 63 60 58 55 53 50 47 45 42 401,540 1,565 66 64 61 59 56 54 51 49 46 44 411,565 1,590 68 65 62 60 57 55 52 50 47 45 42

1,590 and over 68 66 63 61 58 55 53 50 48 45 43





lessthan

atleast

0 1 2 3 4 5 6 7 8 9 10

Biweekly Payroll Period — Single Persons (for wages paid on or after January 1, 2002)

$0 $140 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0140 190 5 0 0 0 0 0 0 0 0 0 0190 240 7 2 0 0 0 0 0 0 0 0 0240 290 9 4 0 0 0 0 0 0 0 0 0290 340 12 7 2 0 0 0 0 0 0 0 0340 390 14 9 4 0 0 0 0 0 0 0 0390 440 16 11 6 1 0 0 0 0 0 0 0440 490 19 14 8 3 0 0 0 0 0 0 0490 540 21 16 11 6 1 0 0 0 0 0 0540 590 23 18 13 8 3 0 0 0 0 0 0590 640 26 20 15 10 5 0 0 0 0 0 0640 690 28 23 18 13 8 2 0 0 0 0 0690 740 30 25 20 15 10 5 0 0 0 0 0740 790 33 27 22 17 12 7 2 0 0 0 0790 840 35 30 25 20 15 9 4 0 0 0 0840 890 37 32 27 22 17 12 7 2 0 0 0890 940 39 34 29 24 19 14 9 4 0 0 0940 990 42 37 32 27 21 16 11 6 1 0 0990 1,040 44 39 34 29 24 19 14 9 3 0 0

1,040 1,090 46 41 36 31 26 21 16 11 6 1 01,090 1,140 49 44 39 33 28 23 18 13 8 3 01,140 1,190 51 46 41 36 31 26 21 15 10 5 01,190 1,240 53 48 43 38 33 28 23 18 13 8 31,240 1,290 56 51 46 40 35 30 25 20 15 10 51,290 1,340 58 53 48 43 38 33 28 22 17 12 71,340 1,390 60 55 50 45 40 35 30 25 20 15 101,390 1,440 63 58 52 47 42 37 32 27 22 17 121,440 1,490 65 60 55 50 45 40 34 29 24 19 141,490 1,540 67 62 57 52 47 42 37 32 27 22 161,540 1,590 70 64 59 54 49 44 39 34 29 24 191,590 1,640 72 67 62 57 52 46 41 36 31 26 211,640 1,690 74 69 64 59 54 49 44 39 34 28 231,690 1,740 76 71 66 61 56 51 46 41 36 31 261,740 1,790 79 74 69 64 59 53 48 43 38 33 281,790 1,840 81 76 71 66 61 56 51 46 41 35 301,840 1,890 83 78 73 68 63 58 53 48 43 38 331,890 1,940 86 81 76 71 65 60 55 50 45 40 351,940 1,990 88 83 78 73 68 63 58 53 47 42 371,990 2,040 90 85 80 75 70 65 60 55 50 45 402,040 2,090 93 88 83 77 72 67 62 57 52 47 422,090 2,140 95 90 85 80 75 70 65 59 54 49 442,140 2,190 97 92 87 82 77 72 67 62 57 52 472,190 2,240 100 95 89 84 79 74 69 64 59 54 492,240 2,290 102 97 92 87 82 77 72 66 61 56 512,290 2,340 104 99 94 89 84 79 74 69 64 59 542,340 2,390 107 102 96 91 86 81 76 71 66 61 562,390 2,440 109 104 99 94 89 84 78 73 68 63 582,440 2,490 111 106 101 96 91 86 81 76 71 66 602,490 2,540 114 108 103 98 93 88 83 78 73 68 632,540 2,590 116 111 106 101 96 90 85 80 75 70 652,590 2,640 118 113 108 103 98 93 88 83 78 72 672,640 2,690 120 115 110 105 100 95 90 85 80 75 702,690 2,740 123 118 113 108 102 97 92 87 82 77 722,740 2,790 125 120 115 110 105 100 95 90 85 79 742,790 2,840 127 122 117 112 107 102 97 92 87 82 772,840 2,890 130 125 120 115 109 104 99 94 89 84 792,890 2,940 132 127 122 117 112 107 102 97 91 86 812,940 2,990 134 129 124 119 114 109 104 99 94 89 842,990 3,040 137 132 127 121 116 111 106 101 96 91 86

3,040 and over 138 133 128 123 118 112 107 102 97 92 87





lessthan

atleast

0 1 2 3 4 5 6 7 8 9 10

Biweekly Payroll Period — Married Persons (for wages paid on or after January 1, 2002)

$0 $230 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0230 280 1 0 0 0 0 0 0 0 0 0 0280 330 3 0 0 0 0 0 0 0 0 0 0330 380 5 0 0 0 0 0 0 0 0 0 0380 430 8 3 0 0 0 0 0 0 0 0 0430 480 10 5 0 0 0 0 0 0 0 0 0480 530 12 7 2 0 0 0 0 0 0 0 0530 580 15 10 5 0 0 0 0 0 0 0 0580 630 17 12 7 2 0 0 0 0 0 0 0630 680 19 14 9 4 0 0 0 0 0 0 0680 730 22 17 12 6 1 0 0 0 0 0 0730 780 24 19 14 9 4 0 0 0 0 0 0780 830 26 21 16 11 6 1 0 0 0 0 0830 880 29 24 18 13 8 3 0 0 0 0 0880 930 31 26 21 16 11 6 0 0 0 0 0930 980 33 28 23 18 13 8 3 0 0 0 0980 1,030 36 30 25 20 15 10 5 0 0 0 0

1,030 1,080 38 33 28 23 18 13 7 2 0 0 01,080 1,130 40 35 30 25 20 15 10 5 0 0 01,130 1,180 43 37 32 27 22 17 12 7 2 0 01,180 1,230 45 40 35 30 25 19 14 9 4 0 01,230 1,280 47 42 37 32 27 22 17 12 7 1 01,280 1,330 49 44 39 34 29 24 19 14 9 4 01,330 1,380 52 47 42 37 31 26 21 16 11 6 11,380 1,430 54 49 44 39 34 29 24 19 13 8 31,430 1,480 56 51 46 41 36 31 26 21 16 11 61,480 1,530 59 54 49 43 38 33 28 23 18 13 81,530 1,580 61 56 51 46 41 36 31 26 20 15 101,580 1,630 63 58 53 48 43 38 33 28 23 18 131,630 1,680 66 61 56 50 45 40 35 30 25 20 151,680 1,730 68 63 58 53 48 43 38 32 27 22 171,730 1,780 70 65 60 55 50 45 40 35 30 25 201,780 1,830 73 68 62 57 52 47 42 37 32 27 221,830 1,880 75 70 65 60 55 50 44 39 34 29 241,880 1,930 77 72 67 62 57 52 47 42 37 32 261,930 1,980 80 74 69 64 59 54 49 44 39 34 291,980 2,030 82 77 72 67 62 56 51 46 41 36 312,030 2,080 84 79 74 69 64 59 54 49 44 39 332,080 2,130 86 81 76 71 66 61 56 51 46 41 362,130 2,180 89 84 79 74 69 63 58 53 48 43 382,180 2,230 91 86 81 76 71 66 61 56 51 45 402,230 2,280 93 88 83 78 73 68 63 58 53 48 432,280 2,330 96 91 86 81 75 70 65 60 55 50 452,330 2,380 98 93 88 83 78 73 68 63 57 52 472,380 2,430 100 95 90 85 80 75 70 65 60 55 502,430 2,480 103 98 93 87 82 77 72 67 62 57 522,480 2,530 105 100 95 90 85 80 75 69 64 59 542,530 2,580 107 102 97 92 87 82 77 72 67 62 572,580 2,630 110 105 99 94 89 84 79 74 69 64 592,630 2,680 112 107 102 97 92 87 82 76 71 66 612,680 2,730 114 109 104 99 94 89 84 79 74 69 642,730 2,780 117 112 106 101 96 91 86 81 76 71 662,780 2,830 119 114 109 104 99 94 88 83 78 73 682,830 2,880 121 116 111 106 101 96 91 86 81 76 702,880 2,930 124 118 113 108 103 98 93 88 83 78 732,930 2,980 126 121 116 111 106 100 95 90 85 80 752,980 3,030 128 123 118 113 108 103 98 93 88 82 773,030 3,080 130 125 120 115 110 105 100 95 90 85 803,080 3,130 133 128 123 118 112 107 102 97 92 87 82

3,130 and over 134 129 124 119 114 109 104 98 93 88 83





lessthan

atleast

0 1 2 3 4 5 6 7 8 9 10

Semimonthly Payroll Period — Single Persons (for wages paid on or after January 1, 2002)

$0 $150 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0150 200 5 0 0 0 0 0 0 0 0 0 0200 250 7 2 0 0 0 0 0 0 0 0 0250 300 10 4 0 0 0 0 0 0 0 0 0300 350 12 6 1 0 0 0 0 0 0 0 0350 400 14 9 3 0 0 0 0 0 0 0 0400 450 16 11 5 0 0 0 0 0 0 0 0450 500 19 13 8 2 0 0 0 0 0 0 0500 550 21 16 10 5 0 0 0 0 0 0 0550 600 23 18 12 7 1 0 0 0 0 0 0600 650 26 20 15 9 4 0 0 0 0 0 0650 700 28 23 17 12 6 1 0 0 0 0 0700 750 30 25 19 14 8 3 0 0 0 0 0750 800 33 27 22 16 11 5 0 0 0 0 0800 850 35 30 24 19 13 8 2 0 0 0 0850 900 37 32 26 21 15 10 4 0 0 0 0900 950 40 34 29 23 18 12 7 1 0 0 0950 1,000 42 36 31 25 20 14 9 3 0 0 0

1,000 1,050 44 39 33 28 22 17 11 6 0 0 01,050 1,100 47 41 36 30 25 19 14 8 3 0 01,100 1,150 49 43 38 32 27 21 16 10 5 0 01,150 1,200 51 46 40 35 29 24 18 13 7 2 01,200 1,250 54 48 43 37 32 26 21 15 10 4 01,250 1,300 56 50 45 39 34 28 23 17 12 6 11,300 1,350 58 53 47 42 36 31 25 20 14 9 31,350 1,400 60 55 49 44 38 33 27 22 16 11 51,400 1,450 63 57 52 46 41 35 30 24 19 13 81,450 1,500 65 60 54 49 43 38 32 27 21 16 101,500 1,550 67 62 56 51 45 40 34 29 23 18 121,550 1,600 70 64 59 53 48 42 37 31 26 20 151,600 1,650 72 67 61 56 50 45 39 34 28 23 171,650 1,700 74 69 63 58 52 47 41 36 30 25 191,700 1,750 77 71 66 60 55 49 44 38 33 27 221,750 1,800 79 74 68 63 57 52 46 41 35 30 241,800 1,850 81 76 70 65 59 54 48 43 37 32 261,850 1,900 84 78 73 67 62 56 51 45 40 34 291,900 1,950 86 80 75 69 64 58 53 47 42 36 311,950 2,000 88 83 77 72 66 61 55 50 44 39 332,000 2,050 91 85 80 74 69 63 58 52 47 41 362,050 2,100 93 87 82 76 71 65 60 54 49 43 382,100 2,150 95 90 84 79 73 68 62 57 51 46 402,150 2,200 98 92 87 81 76 70 65 59 54 48 432,200 2,250 100 94 89 83 78 72 67 61 56 50 452,250 2,300 102 97 91 86 80 75 69 64 58 53 472,300 2,350 104 99 93 88 82 77 71 66 60 55 492,350 2,400 107 101 96 90 85 79 74 68 63 57 522,400 2,450 109 104 98 93 87 82 76 71 65 60 542,450 2,500 111 106 100 95 89 84 78 73 67 62 562,500 2,550 114 108 103 97 92 86 81 75 70 64 592,550 2,600 116 111 105 100 94 89 83 78 72 67 612,600 2,650 118 113 107 102 96 91 85 80 74 69 632,650 2,700 121 115 110 104 99 93 88 82 77 71 662,700 2,750 123 117 112 106 101 95 90 84 79 74 682,750 2,800 125 120 114 109 103 98 92 87 81 76 702,800 2,850 128 122 117 111 106 100 95 89 84 78 732,850 2,900 130 124 119 113 108 102 97 91 86 80 752,900 2,950 132 127 121 116 110 105 99 94 88 83 772,950 3,000 135 129 124 118 113 107 102 96 91 85 803,000 3,050 137 131 126 120 115 109 104 98 93 87 82

3,050 and over 138 133 127 122 116 111 105 100 94 89 83





lessthan

atleast

0 1 2 3 4 5 6 7 8 9 10

Semimonthly Payroll Period — Married Persons (for wages paid on or after January 1, 2002)

$0 $250 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0250 300 1 0 0 0 0 0 0 0 0 0 0300 350 3 0 0 0 0 0 0 0 0 0 0350 400 5 0 0 0 0 0 0 0 0 0 0400 450 8 2 0 0 0 0 0 0 0 0 0450 500 10 5 0 0 0 0 0 0 0 0 0500 550 12 7 1 0 0 0 0 0 0 0 0550 600 15 9 4 0 0 0 0 0 0 0 0600 650 17 12 6 1 0 0 0 0 0 0 0650 700 19 14 8 3 0 0 0 0 0 0 0700 750 22 16 11 5 0 0 0 0 0 0 0750 800 24 19 13 8 2 0 0 0 0 0 0800 850 26 21 15 10 4 0 0 0 0 0 0850 900 29 23 18 12 7 1 0 0 0 0 0900 950 31 25 20 14 9 3 0 0 0 0 0950 1,000 33 28 22 17 11 6 0 0 0 0 0

1,000 1,050 36 30 25 19 14 8 3 0 0 0 01,050 1,100 38 32 27 21 16 10 5 0 0 0 01,100 1,150 40 35 29 24 18 13 7 2 0 0 01,150 1,200 43 37 32 26 21 15 10 4 0 0 01,200 1,250 45 39 34 28 23 17 12 6 1 0 01,250 1,300 47 42 36 31 25 20 14 9 3 0 01,300 1,350 49 44 38 33 27 22 16 11 5 0 01,350 1,400 52 46 41 35 30 24 19 13 8 2 01,400 1,450 54 49 43 38 32 27 21 16 10 5 01,450 1,500 56 51 45 40 34 29 23 18 12 7 11,500 1,550 59 53 48 42 37 31 26 20 15 9 41,550 1,600 61 56 50 45 39 34 28 23 17 12 61,600 1,650 63 58 52 47 41 36 30 25 19 14 81,650 1,700 66 60 55 49 44 38 33 27 22 16 111,700 1,750 68 63 57 52 46 41 35 30 24 19 131,750 1,800 70 65 59 54 48 43 37 32 26 21 151,800 1,850 73 67 62 56 51 45 40 34 29 23 181,850 1,900 75 69 64 58 53 47 42 36 31 25 201,900 1,950 77 72 66 61 55 50 44 39 33 28 221,950 2,000 80 74 69 63 58 52 47 41 36 30 252,000 2,050 82 76 71 65 60 54 49 43 38 32 272,050 2,100 84 79 73 68 62 57 51 46 40 35 292,100 2,150 87 81 76 70 65 59 54 48 43 37 322,150 2,200 89 83 78 72 67 61 56 50 45 39 342,200 2,250 91 86 80 75 69 64 58 53 47 42 362,250 2,300 93 88 82 77 71 66 60 55 49 44 382,300 2,350 96 90 85 79 74 68 63 57 52 46 412,350 2,400 98 93 87 82 76 71 65 60 54 49 432,400 2,450 100 95 89 84 78 73 67 62 56 51 452,450 2,500 103 97 92 86 81 75 70 64 59 53 482,500 2,550 105 100 94 89 83 78 72 67 61 56 502,550 2,600 107 102 96 91 85 80 74 69 63 58 522,600 2,650 110 104 99 93 88 82 77 71 66 60 552,650 2,700 112 106 101 95 90 84 79 74 68 63 572,700 2,750 114 109 103 98 92 87 81 76 70 65 592,750 2,800 117 111 106 100 95 89 84 78 73 67 622,800 2,850 119 113 108 102 97 91 86 80 75 69 642,850 2,900 121 116 110 105 99 94 88 83 77 72 662,900 2,950 124 118 113 107 102 96 91 85 80 74 692,950 3,000 126 120 115 109 104 98 93 87 82 76 713,000 3,050 128 123 117 112 106 101 95 90 84 79 733,050 3,100 131 125 120 114 109 103 98 92 87 81 763,100 3,150 133 127 122 116 111 105 100 94 89 83 78


3,150 and over 134 128 123 117 112 106 101 95 90 84 79




lessthan

atleast

0 1 2 3 4 5 6 7 8 9 10

Monthly Payroll Period — Single Persons (for wages paid on or after January 1, 2002)

$0 $300 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0300 400 10 0 0 0 0 0 0 0 0 0 0400 500 14 3 0 0 0 0 0 0 0 0 0500 600 19 8 0 0 0 0 0 0 0 0 0600 700 24 13 2 0 0 0 0 0 0 0 0700 800 28 17 6 0 0 0 0 0 0 0 0800 900 33 22 11 0 0 0 0 0 0 0 0900 1,000 38 27 16 5 0 0 0 0 0 0 0

1,000 1,100 42 31 20 9 0 0 0 0 0 0 01,100 1,200 47 36 25 14 3 0 0 0 0 0 01,200 1,300 52 41 30 19 8 0 0 0 0 0 01,300 1,400 56 45 34 23 12 1 0 0 0 0 01,400 1,500 61 50 39 28 17 6 0 0 0 0 01,500 1,600 65 54 43 32 21 10 0 0 0 0 01,600 1,700 70 59 48 37 26 15 4 0 0 0 01,700 1,800 75 64 53 42 31 20 9 0 0 0 01,800 1,900 79 68 57 46 35 24 13 2 0 0 01,900 2,000 84 73 62 51 40 29 18 7 0 0 02,000 2,100 89 78 67 56 45 34 23 12 1 0 02,100 2,200 93 82 71 60 49 38 27 16 5 0 02,200 2,300 98 87 76 65 54 43 32 21 10 0 02,300 2,400 102 91 80 69 58 47 36 25 14 3 02,400 2,500 107 96 85 74 63 52 41 30 19 8 02,500 2,600 112 101 90 79 68 57 46 35 24 13 22,600 2,700 116 105 94 83 72 61 50 39 28 17 62,700 2,800 121 110 99 88 77 66 55 44 33 22 112,800 2,900 126 115 104 93 82 71 60 49 38 27 162,900 3,000 130 119 108 97 86 75 64 53 42 31 203,000 3,100 135 124 113 102 91 80 69 58 47 36 253,100 3,200 139 128 117 106 95 84 74 63 52 41 303,200 3,300 144 133 122 111 100 89 78 67 56 45 343,300 3,400 149 138 127 116 105 94 83 72 61 50 393,400 3,500 153 142 131 120 109 98 87 76 65 54 433,500 3,600 158 147 136 125 114 103 92 81 70 59 483,600 3,700 163 152 141 130 119 108 97 86 75 64 533,700 3,800 167 156 145 134 123 112 101 90 79 68 573,800 3,900 172 161 150 139 128 117 106 95 84 73 623,900 4,000 177 166 155 144 133 122 111 100 89 78 674,000 4,100 181 170 159 148 137 126 115 104 93 82 714,100 4,200 186 175 164 153 142 131 120 109 98 87 764,200 4,300 190 179 168 157 146 135 124 113 102 91 804,300 4,400 195 184 173 162 151 140 129 118 107 96 854,400 4,500 200 189 178 167 156 145 134 123 112 101 904,500 4,600 204 193 182 171 160 149 138 127 116 105 944,600 4,700 209 198 187 176 165 154 143 132 121 110 994,700 4,800 214 203 192 181 170 159 148 137 126 115 1044,800 4,900 218 207 196 185 174 163 152 141 130 119 1084,900 5,000 223 212 201 190 179 168 157 146 135 124 1135,000 5,100 227 216 205 194 183 172 161 150 139 128 1175,100 5,200 232 221 210 199 188 177 166 155 144 133 1225,200 5,300 237 226 215 204 193 182 171 160 149 138 1275,300 5,400 241 230 219 208 197 186 175 164 153 142 1315,400 5,500 246 235 224 213 202 191 180 169 158 147 1365,500 5,600 251 240 229 218 207 196 185 174 163 152 1415,600 5,700 255 244 233 222 211 200 189 178 167 156 1455,700 5,800 260 249 238 227 216 205 194 183 172 161 1505,800 5,900 264 253 242 232 221 210 199 188 177 166 1555,900 6,000 269 258 247 236 225 214 203 192 181 170 1596,000 6,100 274 263 252 241 230 219 208 197 186 175 164


6,100 and over 276 265 254 243 232 221 210 199 188 177 166




lessthan

atleast

0 1 2 3 4 5 6 7 8 9 10

Monthly Payroll Period — Married Persons (for wages paid on or after January 1, 2002)

$0 $500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0500 600 2 0 0 0 0 0 0 0 0 0 0600 700 6 0 0 0 0 0 0 0 0 0 0700 800 11 0 0 0 0 0 0 0 0 0 0800 900 16 5 0 0 0 0 0 0 0 0 0900 1,000 20 9 0 0 0 0 0 0 0 0 0

1,000 1,100 25 14 3 0 0 0 0 0 0 0 01,100 1,200 30 19 8 0 0 0 0 0 0 0 01,200 1,300 34 23 12 1 0 0 0 0 0 0 01,300 1,400 39 28 17 6 0 0 0 0 0 0 01,400 1,500 43 32 21 10 0 0 0 0 0 0 01,500 1,600 48 37 26 15 4 0 0 0 0 0 01,600 1,700 53 42 31 20 9 0 0 0 0 0 01,700 1,800 57 46 35 24 13 2 0 0 0 0 01,800 1,900 62 51 40 29 18 7 0 0 0 0 01,900 2,000 67 56 45 34 23 12 1 0 0 0 02,000 2,100 71 60 49 38 27 16 5 0 0 0 02,100 2,200 76 65 54 43 32 21 10 0 0 0 02,200 2,300 80 69 58 47 36 25 14 3 0 0 02,300 2,400 85 74 63 52 41 30 19 8 0 0 02,400 2,500 90 79 68 57 46 35 24 13 2 0 02,500 2,600 94 83 72 61 50 39 28 17 6 0 02,600 2,700 99 88 77 66 55 44 33 22 11 0 02,700 2,800 104 93 82 71 60 49 38 27 16 5 02,800 2,900 108 97 86 75 64 53 42 31 20 9 02,900 3,000 113 102 91 80 69 58 47 36 25 14 33,000 3,100 117 106 95 84 74 63 52 41 30 19 83,100 3,200 122 111 100 89 78 67 56 45 34 23 123,200 3,300 127 116 105 94 83 72 61 50 39 28 173,300 3,400 131 120 109 98 87 76 65 54 43 32 213,400 3,500 136 125 114 103 92 81 70 59 48 37 263,500 3,600 141 130 119 108 97 86 75 64 53 42 313,600 3,700 145 134 123 112 101 90 79 68 57 46 353,700 3,800 150 139 128 117 106 95 84 73 62 51 403,800 3,900 155 144 133 122 111 100 89 78 67 56 453,900 4,000 159 148 137 126 115 104 93 82 71 60 494,000 4,100 164 153 142 131 120 109 98 87 76 65 544,100 4,200 168 157 146 135 124 113 102 91 80 69 584,200 4,300 173 162 151 140 129 118 107 96 85 74 634,300 4,400 178 167 156 145 134 123 112 101 90 79 684,400 4,500 182 171 160 149 138 127 116 105 94 83 724,500 4,600 187 176 165 154 143 132 121 110 99 88 774,600 4,700 192 181 170 159 148 137 126 115 104 93 824,700 4,800 196 185 174 163 152 141 130 119 108 97 864,800 4,900 201 190 179 168 157 146 135 124 113 102 914,900 5,000 205 194 183 172 161 150 139 128 117 106 955,000 5,100 210 199 188 177 166 155 144 133 122 111 1005,100 5,200 215 204 193 182 171 160 149 138 127 116 1055,200 5,300 219 208 197 186 175 164 153 142 131 120 1095,300 5,400 224 213 202 191 180 169 158 147 136 125 1145,400 5,500 229 218 207 196 185 174 163 152 141 130 1195,500 5,600 233 222 211 200 189 178 167 156 145 134 1235,600 5,700 238 227 216 205 194 183 172 161 150 139 1285,700 5,800 242 232 221 210 199 188 177 166 155 144 1335,800 5,900 247 236 225 214 203 192 181 170 159 148 1375,900 6,000 252 241 230 219 208 197 186 175 164 153 1426,000 6,100 256 245 234 223 212 201 190 179 168 157 1466,100 6,200 261 250 239 228 217 206 195 184 173 162 1516,200 6,300 266 255 244 233 222 211 200 189 178 167 156


6,300 and over 268 257 246 235 224 213 202 191 180 169 158




lessthan

atleast

0 1 2 3 4 5 6 7 8 9 10

Daily Payroll Period — Single Persons (for wages paid on or after January 1, 2002)

$0 $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $020 24 1 0 0 0 0 0 0 0 0 0 024 28 1 1 0 0 0 0 0 0 0 0 028 32 1 1 0 0 0 0 0 0 0 0 032 36 1 1 1 0 0 0 0 0 0 0 036 40 2 1 1 0 0 0 0 0 0 0 040 44 2 1 1 1 0 0 0 0 0 0 044 48 2 2 1 1 0 0 0 0 0 0 048 52 2 2 1 1 1 0 0 0 0 0 052 56 2 2 2 1 1 0 0 0 0 0 056 60 2 2 2 1 1 1 0 0 0 0 060 64 3 2 2 2 1 1 0 0 0 0 064 68 3 2 2 2 1 1 1 0 0 0 068 72 3 3 2 2 2 1 1 1 0 0 072 76 3 3 2 2 2 1 1 1 0 0 076 80 3 3 3 2 2 2 1 1 1 0 080 84 4 3 3 3 2 2 1 1 1 0 084 88 4 3 3 3 2 2 2 1 1 1 088 92 4 4 3 3 3 2 2 1 1 1 092 96 4 4 3 3 3 2 2 2 1 1 196 100 4 4 4 3 3 3 2 2 1 1 1

100 104 5 4 4 3 3 3 2 2 2 1 1104 108 5 4 4 4 3 3 3 2 2 1 1108 112 5 5 4 4 3 3 3 2 2 2 1112 116 5 5 4 4 4 3 3 3 2 2 1116 124 5 5 5 4 4 4 3 3 2 2 2124 132 6 5 5 5 4 4 4 3 3 2 2132 140 6 6 5 5 5 4 4 4 3 3 2140 148 6 6 6 5 5 5 4 4 4 3 3148 156 7 6 6 6 5 5 5 4 4 4 3156 164 7 7 6 6 6 5 5 5 4 4 4164 172 8 7 7 6 6 6 5 5 5 4 4172 180 8 8 7 7 6 6 6 5 5 5 4180 188 8 8 8 7 7 7 6 6 5 5 5188 196 9 8 8 8 7 7 7 6 6 5 5196 204 9 9 8 8 8 7 7 7 6 6 5204 212 9 9 9 8 8 8 7 7 7 6 6212 220 10 9 9 9 8 8 8 7 7 7 6220 228 10 10 9 9 9 8 8 8 7 7 7228 236 11 10 10 9 9 9 8 8 8 7 7236 244 11 11 10 10 9 9 9 8 8 8 7244 252 11 11 11 10 10 9 9 9 8 8 8252 260 12 11 11 11 10 10 9 9 9 8 8260 268 12 12 11 11 11 10 10 9 9 9 8268 276 12 12 12 11 11 11 10 10 9 9 9276 284 13 12 12 12 11 11 11 10 10 10 9284 292 13 13 12 12 12 11 11 11 10 10 10292 300 13 13 13 12 12 12 11 11 11 10 10300 308 14 14 13 13 12 12 12 11 11 11 10308 316 14 14 14 13 13 12 12 12 11 11 11316 324 15 14 14 14 13 13 12 12 12 11 11324 332 15 15 14 14 14 13 13 12 12 12 11332 340 15 15 15 14 14 14 13 13 12 12 12340 348 16 15 15 15 14 14 14 13 13 12 12348 356 16 16 15 15 15 14 14 14 13 13 12356 364 16 16 16 15 15 15 14 14 14 13 13364 372 17 16 16 16 15 15 15 14 14 14 13372 380 17 17 16 16 16 15 15 15 14 14 14380 388 18 17 17 16 16 16 15 15 15 14 14

4.63 percent of the excess over $388 plus

388 and over 18 17 17 17 16 16 16 15 15 15 14




lessthan

atleast

0 1 2 3 4 5 6 7 8 9 10

Daily Payroll Period — Married Persons (for wages paid on or after January 1, 2002)

$0 $30 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $030 34 1 0 0 0 0 0 0 0 0 0 034 38 1 1 0 0 0 0 0 0 0 0 038 42 1 1 0 0 0 0 0 0 0 0 042 46 1 1 1 0 0 0 0 0 0 0 046 50 1 1 1 0 0 0 0 0 0 0 050 54 2 1 1 1 0 0 0 0 0 0 054 58 2 1 1 1 0 0 0 0 0 0 058 62 2 2 1 1 1 0 0 0 0 0 062 66 2 2 1 1 1 0 0 0 0 0 066 70 2 2 2 1 1 1 0 0 0 0 070 74 3 2 2 1 1 1 0 0 0 0 074 78 3 2 2 2 1 1 1 0 0 0 078 82 3 3 2 2 1 1 1 0 0 0 082 86 3 3 2 2 2 1 1 1 0 0 086 90 3 3 3 2 2 1 1 1 0 0 090 94 3 3 3 2 2 2 1 1 1 0 094 98 4 3 3 3 2 2 1 1 1 0 098 102 4 3 3 3 2 2 2 1 1 1 0

102 106 4 4 3 3 3 2 2 2 1 1 0106 110 4 4 3 3 3 2 2 2 1 1 1110 114 4 4 4 3 3 3 2 2 2 1 1114 118 5 4 4 4 3 3 2 2 2 1 1118 122 5 4 4 4 3 3 3 2 2 2 1122 126 5 5 4 4 4 3 3 2 2 2 1126 134 5 5 5 4 4 3 3 3 2 2 2134 142 6 5 5 5 4 4 3 3 3 2 2142 150 6 6 5 5 5 4 4 3 3 3 2150 158 6 6 6 5 5 5 4 4 3 3 3158 166 7 6 6 6 5 5 5 4 4 3 3166 174 7 7 6 6 6 5 5 5 4 4 3174 182 7 7 7 6 6 6 5 5 5 4 4182 190 8 7 7 7 6 6 6 5 5 5 4190 198 8 8 7 7 7 6 6 6 5 5 5198 206 9 8 8 7 7 7 6 6 6 5 5206 214 9 9 8 8 7 7 7 6 6 6 5214 222 9 9 9 8 8 8 7 7 6 6 6222 230 10 9 9 9 8 8 8 7 7 6 6230 238 10 10 9 9 9 8 8 8 7 7 6238 246 10 10 10 9 9 9 8 8 8 7 7246 254 11 10 10 10 9 9 9 8 8 8 7254 262 11 11 10 10 10 9 9 9 8 8 8262 270 12 11 11 10 10 10 9 9 9 8 8270 278 12 12 11 11 10 10 10 9 9 9 8278 286 12 12 12 11 11 10 10 10 9 9 9286 294 13 12 12 12 11 11 10 10 10 9 9294 302 13 13 12 12 12 11 11 10 10 10 9302 310 13 13 13 12 12 12 11 11 10 10 10310 318 14 13 13 13 12 12 12 11 11 11 10318 326 14 14 13 13 13 12 12 12 11 11 11326 334 14 14 14 13 13 13 12 12 12 11 11334 342 15 15 14 14 13 13 13 12 12 12 11342 350 15 15 15 14 14 13 13 13 12 12 12350 358 16 15 15 15 14 14 13 13 13 12 12358 366 16 16 15 15 15 14 14 13 13 13 12366 374 16 16 16 15 15 15 14 14 13 13 13374 382 17 16 16 16 15 15 15 14 14 13 13382 390 17 17 16 16 16 15 15 15 14 14 13390 398 17 17 17 16 16 16 15 15 15 14 14

4.63 percent of the excess over $398 plus

398 and over 18 17 17 17 16 16 15 15 15 14 14


The following tables are provided for employerswho choose to use the percentage method of deter-mining the amount of Colorado income tax to bewithheld:

To find the tax:

1. Use the employee's gross pay for the payrollperiod.

2. Using the Allowance Table on page 23,subtract the withholding allowance shownfor the number of allowances claimed fromthe employee's gross pay to derive adjustedwages.

3. Determine the withholding tax on theadjusted wages by referring to theappropriate Percentage Withholding Tableon page 23.

You may determine the tax to be withheld on thebasis of annualized wages (using the Percentage-Method formulas for annual payroll periods) and thenprorate the tax on the basis of the payroll periodactually used.

Percentage Method of Withholding

Example

The withholding for a married employee who claims three allowances and is paid$4,255 monthly would be calculated as follows using the Percentage Method:

Gross pay ......................................................... $4,255

Subtract value of 3 allowances ............................ – 713

Adjusted wage ............................................ 3,542

From Percentage Withholding Table ................... – 513

........................................................... 3,029

Multiply by 4.63% ........................................... x .0463

Proper Amount of Withholding ................ $ 140


Allowance Table

If the number of

withholding

allowances is:

And Wages are Paid

Weekly Biweekly Semimonthly Monthly Annual Daily or Misc.

The total amount of withholding allowances for that payroll period is:

0 $0 $0 $0 $0 $0 $0

1 55 110 119 238 2,850 8

2 110 219 238 475 5,700 16

3 164 329 356 713 8,550 23

4 219 438 475 950 11,400 31

5 274 548 594 1,188 14,250 39

6 329 658 713 1,425 17,100 47

7 384 767 831 1,663 19,950 55

8 438 877 950 1,900 22,800 62

9 493 987 1,069 2,138 25,650 70

10 548 1,096 1,188 2,375 28,500 78

Over 10 Multiply the number of allowances claimed by the amount for one withholding allowance inthe appropriate payroll period.

Percentage Withholding Tables

Weekly Payroll Period: Weekly Payroll Period:$32 or less $0 $118 or less $0More than $32 4.63% of the excess over $32 More than $118 4.63% of the excess over $118

Biweekly Payroll Period: Biweekly Payroll Period:$63 or less $0 $237 or less $0More than $63 4.63% of the excess over $63 More than $237 4.63% of the excess over $237

Semimonthly Payroll Period: Semimonthly Payroll Period:$69 or less $0 $256 or less $0More than $69 4.63% of the excess over $69 More than $256 4.63% of the excess over $256

Monthly Payroll Period: Monthly Payroll Period:$138 or less $0 $513 or less $0More than $138 4.63% of the excess over $138 More than $513 4.63% of the excess over $513

Annual Payroll Period: Annual Payroll Period:$1,650 or less $0 $6,150 or less $0More than $1,650 4.63% of the excess over $1,650 More than $$6,150 4.63% of the excess over $6,150

Daily Payroll Period: Daily Payroll Period:$5 or less $0 $17 or less $0More than $5 4.63% of the excess over $5 More than $17 4.63% of the excess over $17

Single PersonIf the amount of The amount of income taxadjusted wages is: to be withheld is:

Married PersonIf the amount of The amount of income taxadjusted wages is: to be withheld is:

*The exemption amount is based on the amount from the IRS Circular E for each given tax year.


Colorado Department of RevenueTaxpayer Service Centers

Colorado Springs Regional Service CenterMarket Center Shopping Center4420 Austin Bluffs PkwyColorado Springs, CO 80918

Denver Service Center1375 Sherman Rm. 160Denver, CO 80261

Fort Collins Regional Service Center1121 W. Prospect Rd., Bldg. DFort Collins, CO 80526-5664

Grand Junction Service Center222 S. 6th Street, Room 208Grand Junction, CO 81501

Pueblo Service Center310 E. Abriendo Ave., Suite A4Pueblo, CO 81004

MAIL TO: Dept. of Revenue1375 ShermanDenver, CO 80261-0009

These centers are open for walk-in assistance 8 a.m. to 4:30 p.m., Monday through Friday.

Documents

Page 2 — Colorado Income Tax Withholding Tablesclass.ccaurora.edu/fiscal/Colorado_Tax_Table.pdf · Page 4 — Colorado Income Tax Withholding Tables Willful failure to comply with