Payroll tax functions (2023)

Tax functions are used to calculate federal, state, and local income taxes. Tax functions are generally applied in the result expressions of tax segment items and then the expression follows to PRCodes. The result on a check line comes from the result expression associated with the PRCode on the check line.

This topic covers USA tax functions. To learn about Canadian tax functions, click here.

Click "USA" or a state name to see tax function details and documentation for the selected tax entity.

  USA  
Alabama Kentucky North Dakota
Alaska Louisiana Ohio
Arizona Maine Oklahoma
Arkansas Maryland Oregon
California Massachusetts Pennsylvania
Colorado Michigan Rhode Island
Connecticut Minnesota South Carolina
Delaware Mississippi South Dakota
District of Columbia Missouri Tennessee
Florida Montana Texas
Georgia Nebraska Utah
Hawaii Nevada Vermont
Idaho New Hampshire Virginia
Illinois New Jersey Washington
Indiana New Mexico West Virginia
Iowa New York Wisconsin
Kansas North Carolina Wyoming
     
Indiana Counties Michigan Cities New York City + Yonkers
...\Extras\Payroll\Tax\Test State Tax functions.xls contains models for each of the tax functions.
×

Alaska

No state income tax!

 

×

Alabama

  • Filing status: Comes from lines 1-3 of Form A-4 and must be one of the following:
    • 0 - No personal exemption
    • S - Single exemption
    • MS - Married filing separately exemption
    • M - Married exemption
    • H - Head of family exemption
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)
  • Link to A4: 2014
  • If an employee's A4 is missing, state tax is calculated using a filing status of "0".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('AL')

Alternate method:

AL(Source, Tax:AL:FilingStatus, Tax:AL:Dependents, SumCheck('IncomeTax Result USA') * (Source - SumCheck('Supplemental Result')) / SumCheck('Compensation Result'), Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

Arkansas

  • Supplemental pay: Taxed separately at a flat rate.
  • Link to instructions: Arkansas (use bookmarks in PDF to skip to relevant sections)
  • Link to tax withholding formula: Formula
  • Link to AR4EC: 2023
  • If an employee's AR4EC is missing, state tax is calculated using a filing status of "Single" with 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('AR')

Alternate method:

AR(Source, Tax:AR:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

Arizona

  • Arizona applies a flat tax rate. If you choose not to use the built-in StateW4.Withholding tax function, store the rate in a segment item parameter.
  • Link to instructions: current
  • Link to A-4: 2023
  • If an employee's A-4 is missing, state tax is calculated using a flat rate of 2.0%.

    • Example

    Preferred method using data from employee state W-4 records:

    StateW4.Withholding('AZ')

 

×

California

  • Filing status: "S", "M", or "H"
  • Supplemental and bonus pay: Taxed at flat percents only when paid on a separate check (i.e., source amount = supplemental + bonus).
  • Link to instructions: 2023 Employer's Guide (use bookmarks in PDF to skip to relevant sections)
  • Link to current tax tables: 2023
  • Link to DE 4: 2023
  • If an employee's DE 4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('CA')

Alternate method:

CA(Source, Tax:CA:FilingStatus, Tax:CA:RegAllowances, Tax:CA:AddAllowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), Max(0, SumCheck('BonusCA Result') - (SumCheck('PreIncomeTax Result') * SumCheck('BonusCA Result') / SumCheck('Compensation Result'))))

 

×

Colorado

  • Filing status: "M" or "S"
  • Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
  • Link to tax tables and instructions: 2023 witholding guide, 2023 withholding worksheet
  • Link to USA W-4: current
  • Link to DR 0004: 2023
  • If an employee's DR 0004 is missing, state tax is calculated based on the employee's IRS Form W-4. If the Form W-4 is missing, state tax is calculated using a filing status of "Single" and a Two Jobs value of "False".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('CO')

Alternate method:

CO(Source, Tax:CO:FilingStatus, Tax:CO:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

Connecticut

  • Filing status: "A", "B", "C", "D", "E", or "F"
  • Supplemental pay: No special treatment of supplemental pay. "The employer must compute the tax on the combined regular and supplemental wages."
  • Link to employer's tax guide: 2023
  • Link to withholding calculation rules: 2023
  • Link to CT-W4: 2023
  • If an employee's CT-W4 is missing, state tax is calculated using a flat rate of 6.99% with no exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('CT')

Alternate method:

CT(Source, Tax:CT:Filing Status)

 

×

District of Columbia

  • Filing status:
    • S - Single
    • M1 - Married Filing Jointly
    • M2 - Married Filing Separate Returns or a Combined Separate Return
    • H - Head of Household
  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: 2022 (use bookmarks in PDF to skip to relevant sections)
  • Link to D-4: 2018
  • If an employee's D-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

DC(Source, Tax:DC:FilingStatus, Tax:DC:Exemptions)

 

×

Delaware

  • Filing status:
    • S - Single
    • M - Married Filing Joint Return
    • M1 - Married Filing Separate Return
  • Supplemental pay: Special taxation only occurs when paid on a separate check (i.e., source amount = supplemental amount). Tax on supplemental pay = tax on annual salary with supplemental pay minus tax on salary without supplemental pay.
  • Link to tax tables and instructions: Delaware - supplemental wages, withholding
  • Link to DE W-4: 2023
  • If an employee's DE W-4 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the federal Form W-4. If no pre-2020 Form W-4 is available, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('DE')

Alternate method:

DE(Source, Tax:DE:FilingStatus, Tax:DE:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') *SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), IsNull(Type:Pay:Salary, Type:Pay:Rate*2080))

 

×

Florida

No state income tax!

 

×

Georgia

  • Filing status:
    • S - Single
    • M2 - Married Filing Joint Return, both spouses working
    • M1 - Married Filing Joint Return, one spouse working
    • M - Married Filing Separate Return
    • H - Head of Household
  • Supplemental pay: Taxed separately at a graduated flat percent.
  • Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)
  • Link to G-4: 2021
  • If an employee's G-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('GA')

Alternate method:

GA(Source, Tax:GA:FilingStatus, Tax:GA:PersonalAllowances, Tax:GA:DependentAllowances, Max(0,SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), IsNull(Type:Pay:Salary, Type:Pay:Rate*2080))

 

×

Hawaii

  • Filing status:
    • S - Single
    • M - Married
    • H - Head of Household
  • Supplemental pay: Special taxation only occurs when paid on a separate check (i.e., source amount = supplemental amount). Tax on supplemental pay = tax on annual salary with supplemental pay minus tax on annual salary without supplemental pay.
  • Link to instructions: 2022
  • Link to HW-4: 2022
  • If an employee's HW-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('HI')

Alternate method:

HI(Source, Tax:HI:FilingStatus, Tax:HI:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), IsNull(Type:Pay:Salary, Type:Pay:Rate*2080))

 

×

Iowa

  • Supplemental pay: Taxed separately at a flat percent.
  • Link to withholding formula: 2023
  • Link to IA W-4: 2023
  • If an employee's IA W-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('IA')

Alternate method:

IA(Source, ' ', Tax:IA:Allowances, SumCheck('IncomeTax Result USA'), Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

Idaho

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: Idaho State Tax Commission
  • Link to percentage computation method: 05-08-2023 revision
  • Link to ID W-4: 2023
  • If an employee's ID W-4 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the federal Form W-4. If no pre-2020 Form W-4 is available, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('ID')

Alternate method:

ID(Source, Tax:ID:FilingStatus, Tax:ID:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result')))

 

×

Illinois

  • Allowances: Line 1 and Line 2 allowances come from the employee's IL-W-4.
  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: 2023 (use bookmark in PDF to skip to relevant section)
  • Link to IL-W-4: 2020
  • If an employee's IL W-4 is missing, state tax is calculated using 0 basic personal allowances and 0 additional allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('IL')

Alternate method:

IL(Source, Tax:IL:Line1Allowances, Tax:IL:Line2Allowances)

 

×

Indiana

  • Exemptions: The number of exemptions and dependents come from Lines 4 and 5 of the employee's Form WH-4.
  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: 1/2023 9/2023 10/2023
  • Link to WH-4: 2023
  • If an employee's WH-4 is missing, state tax is calculated using 0 exemptions and 0 dependents.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('IN')

Alternate method:

IN(Source, Tax:IN:Exemptions, Tax:IN:Dependents)

 

×

Indiana counties

  • Filing status:
    • R - Resident
    • N - Non-Resident
  • Exemptions and dependents: From Indiana Form WH-4.
  • County Code: A text argument with values from "01" through "92".
  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: 2023

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.LocalWithholding('IN')

Alternate method:

INC(Source, Tax:INC:FilingStatus, Tax:IN:Exemptions, Tax:IN:Dependents, "01"))

 

×

Kansas

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
  • Link to tax tables and instructions: 2021; 2021 instructions
  • Link to K-4: 2019
  • If an employee's K-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('KS')

Alternate method:

KS(Source, Tax:KS:FilingStatus, Tax:KS:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

Kentucky

  • Supplemental pay: No special treatment.
  • Link to instructions and formula: 2023 instructions; 2023 formula
  • Link to K-4: 2023
  • If an employee's K-4 is missing, state tax is calculated with no exempt claim allowed and no additional withholding.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('KY')

Alternate method:

KY(Source, Tax:KY:Exemptions)

 

×

Louisiana

  • Filing status: "S", "M", or "N"
  • Exemptions: 0, 1, 2 (from the L-4).
  • Dependents: From the L-4.
  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: 2022, withholding formula 2022
  • Link to L-4: 2023
  • If an employee's L-4 is missing, state tax is calculated using a filing status of "No exemptions or dependents claimed", 0 dependents, and 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('LA')

Alternate method:

LA(Source, Tax:LA:FilingStatus, Tax:LA:Exemptions, Tax:LA:Dependents)

 

×

Massachusetts

  • Filing status: Corresponds to the boxes marked on the employee's Form M-4. For example:
    • Blank. No boxes marked.
    • A. Box A (Head of Household) is marked.
    • AC. Boxes A (Head of Household) and C (spouse is blind) are marked.
  • Exemptions: The total from Box 4 of Form M-4.
  • FICA withheld: The total deducted from this check for Social Security (FICA), Medicare, Massachusetts, or Railroad Retirement systems.
  • FICA year-to-date: The year-to-date total deducted (before the current check).
  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: 2020 (use bookmark in PDF to skip to relevant section)
  • Link to M-4: 2020
  • If an employee's M-4 is missing, state tax is calculated using 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MA')

Alternate method:

MA(Source, Tax:MA:FilingStatus, Tax:MA:Exemptions, SumCheck('FICA Result'), SumYTD('FICA Result'))

 

×

Maryland

  • Filing status: "S" or "M"
  • County codes:
    • AL - Allegany
    • AA - Anne Arundel
    • BC - Baltimore City
    • BA - Baltimore County
    • CV - Calvert
    • CA - Caroline
    • CR - Carroll
    • CE - Cecil
    • CH - Charles
    • DO - Dorchester
    • FR - Frederick
    • GA - Garrett
    • HA - Harford
    • HO - Howard
    • KE - Kent
    • MO - Montgomery
    • PG - Prince George's
    • QA - Queen Anne's
    • SM - St. Mary's
    • SO - Somerset
    • TA - Talbot
    • WA - Washington
    • WI - Wicomico
    • WO - Worcester
    • NR - Nonresident
    • DE - Delaware
  • Supplemental pay: Taxed separately at a flat percent.
  • Links: 2023 Withholding Guide, 2023 Withholding Tax Facts
  • Link to MW507: 2023
  • If an employee's MW507 is missing, state tax is calculated using a filing status of "Single" with 1 exemption; employee is not exempt from state or local.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MD')

Alternate method:

MD(Source, Tax:MD:FilingStatus, Tax:MD:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), AttributeItem('MDCounty', CheckDate))

 

×

Maine

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
  • Link to withholding tables and instructions: 2023
  • Link to W-4ME: 2023
  • If an employee's W-4ME is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('ME')

Alternate method:

ME(Source, Tax:ME:FilingStatus, Tax:ME:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

Michigan

  • Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
  • Link to tax tables and instructions: 2023 guide
  • Link to MI-W4: 2021
  • If an employee's MI-W4 is missing, state tax is calculated using 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MI')

Alternate method:

MI(Source, Tax:MI:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

Michigan Cities

  • Filing status:
    • R - Resident
    • N - Non-Resident
  • Exemptions: Depending on the city, the number comes from the federal, state, or local W-4. For example, Detroit requires a Form DW-4.
  • City code: See list in the link below.
  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: Michigan City

Example of tax function

MIC(Source, Tax:MIC:FilingStatus, Tax:MIC:Exemptions, "ALB")

 

×

Minnesota

  • Filing status: "M" or "S"
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: 2023 instructions
  • Link to W-4MN: 2023
  • If an employee's W-4MN is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MN')

Alternate method:

MN(Source, Tax:MN:FilingStatus, Tax:MN:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

Missouri

  • Filing status:
    • S - Single
    • M - Married, Spouse Works
    • M1 - Married, Spouse Does Not Work
    • H - Head of Household
  • Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
  • Link to tax tables and instructions: 2023 tax guide (use bookmarks in PDF to skip to relevant sections), calculator
  • Link to MO W-4: 2023
  • If an employee's MO W-4 is missing, state tax is calculated using a filing status of "Single".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MO')

Alternate method:

MO(Source, Tax:MO:FilingStatus, Tax:MO:Allowances, SumCheck('IncomeTax Result USA'), Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

Mississippi

  • Filing status:
    • S - Single
    • M - Married, One Spouse Employed
    • B - Married, Both Spouses Employed
    • H - Head of Family
  • Exemption: Amount is the total from Line 6 of MS Form 89-350 (Mississippi Employee's Withholding Exemption Certificate)
  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)
  • Link to 89-350: 2023
  • If an employee's 89-350 is missing, state tax is calculated using a filing status of "Single" with 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MS')

Alternate method:

MS(Source, Tax:MS:FilingStatus, Tax:MS:ExemptionAmount)

 

×

Montana

  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: Montana - 2023 guide
  • Link to MW-4: 2022
  • If an employee's MW-4 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the federal Form W-4. If no pre-2020 Form W-4 is available, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('MT')

Alternate method:

MT(Source, Tax:MT:FilingStatus, Tax:MT:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

North Carolina

  • Filing status: "M", "S", or "H".
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: 2023
  • Link to NC-4: 2023
  • If an employee's NC-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('NC')

Alternate method:

NC(Source, Tax:NC:FilingStatus, Tax:NC:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

North Dakota

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)
  • Link to USA W-4: current
  • The state tax calculation differs depending on whether the employee's current federal Form W-4 is dated before 2020 or is dated 2020 and thereafter. If the employee does not have a federal Form W-4 on file, state tax is calculated using a filing status of "Single" and Two Jobs = "False".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('ND')

Alternate method:

ND(Source, Tax:ND:FilingStatus, Tax:ND:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

Nebraska

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: 2023 [use bookmarks in PDF to skip to relevant sections]
  • Link to W-4N: 2022
  • If an employee has a pre-2020 federal Form W-4 in effect as of the check date, state tax is calculated based on the pre-2020 federal Form W-4. If an employee's W-4N is missing and the Form W-4 in effect is dated 2020 or later, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('NE')

Alternate method:

NE(Source, Tax:NE:FilingStatus, Tax:NE:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

New Jersey

  • Filing status:
    • A. Box 1 or Box 3 on Line 2 of Form NJ-W4 is marked, employee selected Rate A on Line 3, or "Single" or "Married But Withhold at a Higher Single Rate" is marked on the federal W-4.
    • B. Box 2, 4, or 5 on Line 2 of Form NJ-W4 is marked, employee selected Rate B on Line 3, or "Married" is marked on the federal W-4.
    • C, D, or E. Employee selected this rate on Line 3 of Form NJ-W4.
  • Supplemental pay: No special treatment.
  • Link to instructions: 2022
  • Link to tax tables: 2021
  • Link to NJ-W4: 2021
  • If an employee's NJ-W4 is missing, state tax is calculated using a wage letter of "A" and 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('NJ')

Alternate method:

NJ(Source, Tax:NJ:FilingStatus, Tax:NJ:Exemptions)

 

×

New Hampshire

No state income tax!

 

×

New Mexico

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)
  • Link to USA W-4: current
  • The employee's filing status from the federal Form W-4 in effect for the employee as of the check date is used to calculate state tax. If the employee's federal Form W-4 is missing, state tax is calculated using a filing status of "Single".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('NM')

Alternate method:

NM(Source, Tax:NM:FilingStatus, Tax:NM:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

Nevada

No state income tax!

 

×

New York

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)
  • Link to IT-2104: 2023
  • If an employee's IT-2104 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the federal Form W-4. If no pre-2020 Form W-4 is available, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('NY')

Alternate method:

NY(Source, Tax:NY:FilingStatus, Tax:NY:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

×

New York cities

New York City

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: 2018 (use bookmarks in PDF to skip to relevant sections)

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.LocalWithholding('NY')

Alternate method:

NYC(Source, Tax:NYC:FilingStatus, Tax:NYC:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

Yonkers

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)

Example of tax function

StateW4.LocalWithholding('NY')

 

×

Ohio

  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: 2023 instructions, 11/2023 computer formula
  • Link to IT-4: 2021
  • If an employee's IT-4 is missing, state tax is calculated using 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('OH')

Alternate method:

OH(Source, Tax:OH:Exemptions, Max(0, SumCheck('Supplemental Result) - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

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Oklahoma

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: Oklahoma - 2023 (use bookmarks in PDF to skip to relevant sections)
  • Link to OK-W-4: 2021
  • If an employee's OK-W-4 is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('OK')

Alternate method:

OK(Source, Tax:OK:FilingStatus, Tax:OK:Allowances, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

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Oregon

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
  • Link to tax tables and instructions: 2023 formulas
  • Link to OR-W-4: 2023
  • If an employee has a pre-2020 federal "Oregon only" Form W-4 in effect as of the check date and no OR-W-4 on file, state tax is calculated based on the filing status from the pre-2020 federal "Oregon only" Form W-4. If an employee's OR-W-4 is missing and the Form W-4 in effect is dated 2020 or later, tax is calculated using a flat rate of 8%.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('OR')

Alternate method:

OR(Source, Tax:OR:FilingStatus, Tax:OR:Allowances, SumCheck('IncomeTax Result USA'), Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

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Pennsylvania

  • Pennsylvania applies a flat tax rate. If you choose not to use the built-in StateW4.Withholding tax function, store the state AND local tax rates in segment item parameters.
  • Link to instructions: 1/2023 revision
  • Link to REV-419 (nonwithholding): 2021

Example

Preferred method using data from employee state W-4 records:

StateW4.Withholding('PA')

 

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Rhode Island

  • Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount). Tax on supplemental pay = tax on annual salary with supplemental pay minus tax on annual salary without supplemental pay.
  • Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)
  • Link to RI W-4: 2023
  • If an employee's RI W-4 is missing, state tax is calculated using 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('RI')

Alternate method:

RI(Source, Tax:RI:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), IsNull(Type:Pay:Salary, Type:Pay:Rate*2080))

 

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South Carolina

  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: formula
  • Link to SC W-4: 2023
  • If an employee's SC W-4 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the filing status and allowances from the federal Form W-4. If no pre-2020 Form W-4 is available and the SC W-4 is missing, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('SC')

Alternate method:

SC(Source, Tax:SC:Exemptions)

 

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South Dakota

No state income tax!

 

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Tennessee

No state income tax!

 

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Texas

No state income tax!

 

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USA

2020 introduced a new W-4 form. The withholding calculation for an employee differs depending on the year of their current W-4.

For W-4s prior to 2020, these facts apply:

  • Withholding allowance: $4,300.00 per allowance
  • Filing status: "S" or "M"
  • Supplemental pay: Taxed separately at a flat percent.

For W-4s on or after 2020, these facts apply:

  • No withholding allowance.
  • Filing status: "S", "M", or "H"
  • Supplemental pay: Taxed separately at a flat percent.

Percentage method withholding table for annual payroll period (2020 and pre-2020):

Link to Publication 15-T: 2023

Link to withholding calculator: USA

Link to W-4: current

Examples of tax functions

Preferred method using data from employee W-4 records:

W4.Withholding(FixedRate)

Alternate method:

USA(Source, Tax:USA:FilingStatus, Tax:USA:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

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Utah

  • Filing status: "S" or "M"
  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: 2023 (use bookmark in PDF to skip to relevant section)
  • Link to USA W-4: current
  • If an employee's USA W-4 is missing, state tax is calculated using a filing status of "Single".

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('UT')

Alternate method:

UT(Source, Tax:UT:FilingStatus, Tax:UT:Allowances)

 

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Virginia

  • Filing status: "M" or "S"
  • Supplemental and pension/annuity pay: Taxed at flat percents only when paid on a separate check (i.e., source amount = supplemental + pension/annuity).
  • Link to tax tables and instructions: 2022 revision (use bookmarks in PDF to skip to relevant sections)
  • Link to withholding calculator: Virginia
  • Link to VA-4: 2011
  • If an employee's VA-4 is missing, state tax is calculated using 0 personal allowances and 0 age and blindness allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('VA')

Alternate method:

VA(Source, Tax:VA:PersonalExemptions, Tax:VA:AgeBlindExemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), Max(0, SumCheck('PensionVA Result') - (SumCheck('PreIncomeTax Result') * SumCheck('PensionVA Result') / SumCheck('Compensation Result'))))

 

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Vermont

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed at a flat percent only when paid on a separate check (i.e., source amount = supplemental amount).
  • Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)
  • Link to W-4VT: 2019
  • If an employee's W-4VT is missing, state tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('VT')

Alternate method:

VT(Source, Tax:VT:FilingStatus, Tax:VT:Allowances, SumCheck('IncomeTax Result USA'), Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))))

 

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Washington

No state income tax!

 

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Wisconsin

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed separately at a graduated flat percent.
  • Link to tax tables and instructions: 2023 (use bookmarks in PDF to skip to relevant sections)
  • Link to WT-4: 2023
  • If an employee's WT-4 is missing and a pre-2020 federal Form W-4 is in effect for the employee as of the check date, state tax is calculated based on the filing status and allowances from the federal Form W-4. If no pre-2020 Form W-4 is available and the WT-4 is missing, tax is calculated using a filing status of "Single" with 0 allowances.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('WI')

Alternate method:

WI(Source, Tax:WI:FilingStatus, Tax:WI:Exemptions, Max(0, SumCheck('Supplemental Result') - (SumCheck('PreIncomeTax Result') * SumCheck('Supplemental Result') / SumCheck('Compensation Result'))), IsNull(Type:Pay:Salary, Type:Pay:Rate*2080)))

 

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West Virginia

  • Filing status:
    • 1. One earner/one job. Single, head of household, or married with non-employed spouse.
    • 2. Two earners/two or more jobs. Married filing jointly, both working; individual earning wages from two jobs.
  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: 2023
  • Link to WV/IT-104: 2023
  • If an employee's WV/IT-104 is missing, state tax is calculated using a filing status of "2" and 0 exemptions.

Example of tax function

Preferred method using data from employee state W-4 records:

StateW4.Withholding('WV')

Alternate method:

WV(Source, Tax:WV:FilingStatus, Tax:WV:Exemptions)

 

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Wyoming

No state income tax!