Payroll tax functions (2021)

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.

The table below shows the tax functions that are currently available in ActivityHD along with the required arguments for each function. USA is listed first, followed by state tax functions listed alphabetically by tax function name, and those followed by functions for some local tax jurisdictions. Click a tax function name to see a more detailed explanation of the tax function.

Tax Function Taxable Wages Filing Status Number of Exemptions Number of Dependents Supplemental Pay Bonus Pay Annual Salary County Code Federal Withholding FICA Withholding FICA Withholding YTD Exemption Amount
USA                
AK                        
AL                
AR                  
AZ                        
CA            
CO                
CT                    
DC                  
DE              
FL                        
GA            
HI              
IA                
ID                
IL                  
IN                  
KS                
KY                    
LA                  
MA                
MD              
ME                  
MI                  
MN                
MO              
MS                  
MT                
NC                
ND                
NE                
NH                        
NJ                  
NM                
NV                        
NY                
OH                  
OK                
OR              
PA                        
RI                
SC                    
SD                        
TN                        
TX                        
UT                  
VA              
VT              
WA                        
WI              
WV                  
WY                        
INC                  
MIC                  
NYC                
×

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: 2021 (use bookmarks in PDF to skip to relevant sections)
  • Link to A4: 2014

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 instructions: Arkansas (use bookmarks in PDF to skip to relevant sections)
  • Link to tax withholding formula: Formula
  • Link to AR4EC: 2021

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: 2017
  • Link to A-4: 2021

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: 2021 Employer's Guide (use bookmarks in PDF to skip to relevant sections)
  • Link to current tax tables: 2021
  • Link to DE 4: 2020

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: 2019 2021 (use bookmarks in PDF to skip to relevant sections)
  • Link to USA W-4: 2021

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: 2021
  • Link to CT-W4: 2021

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: 2018 (use bookmarks in PDF to skip to relevant sections)
  • Link to D-4: 2018

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: 2020

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: 2021 (use bookmarks in PDF to skip to relevant sections)
  • Link to G-4: 2019

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: 2021
  • Link to HW-4: 2019

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: 2021
  • Link to IA W-4: 2021

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

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: 2021 (use bookmark in PDF to skip to relevant section)
  • Link to IL-W-4: 2020

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: 2021
  • Link to WH-4: 2021

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: 2021

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

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: 2018, withholding formula 2018
  • Link to L-4: 2011

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: 2021 Withholding Guide
  • Link to MW507: 2021

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: 2021
  • Link to W-4ME: 2021

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: 2021 guide
  • Link to MI-W4: 2021

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

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: 2021 tax guide (use bookmarks in PDF to skip to relevant sections), calculator
  • Link to MO W-4: 2021

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: 2020 (use bookmarks in PDF to skip to relevant sections)
  • Link to 89-350: 2021

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 - 2021 guide
  • Link to MW-4: 2018

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: 2021
  • Link to NC-4: 2021

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: 2021 (use bookmarks in PDF to skip to relevant sections)
  • Link to USA W-4: 2021

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: 2017 (still valid for 2021) [use bookmarks in PDF to skip to relevant sections]
  • Link to W-4N: 2021

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: 2021
  • Link to tax tables: 2021
  • Link to NJ-W4: 2021

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: 2021 (use bookmarks in PDF to skip to relevant sections)
  • Link to USA W-4: 2021

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: 2021 (use bookmarks in PDF to skip to relevant sections)
  • Link to IT-2104: 2021

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: 2021 (July 2021 revision) (use bookmarks in PDF to skip to relevant sections)

Example of tax function

StateW4.LocalWithholding('NY')

 

×

Ohio

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'))))

 

×

Oklahoma

  • Filing status: "S" or "M"
  • Supplemental pay: Taxed separately at a flat percent.
  • Link to tax tables and instructions: Oklahoma - 2021 (use bookmarks in PDF to skip to relevant sections)
  • Link to OK-W-4: 2021

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'))))

 

×

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: 2021 formulas (use bookmarks in PDF to skip to relevant sections)
  • Link to OR-W-4: 2021

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'))))

 

×

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: 11/2019 revision
  • Link to REV-419 (nonwithholding): 2021

Example

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

StateW4.Withholding('PA')

 

×

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: 2021 (use bookmarks in PDF to skip to relevant sections)
  • Link to RI W-4: 2021

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))

 

×

South Carolina

  • Supplemental pay: No special treatment.
  • Link to tax tables and instructions: formula, 2021 tables
  • Link to SC W-4: 2021

Example of tax function

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

StateW4.Withholding('SC')

Alternate method:

SC(Source, Tax:SC:Exemptions)

 

×

South Dakota

No state income tax!

 

×

Tennessee

No state income tax!

 

×

Texas

No state income tax!

 

×

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: 2021

Link to withholding calculator: USA

Link to W-4: 2021

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: 2021 (use bookmark in PDF to skip to relevant section)
  • Link to USA W-4: current

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: 05/2019 revision (use bookmarks in PDF to skip to relevant sections)
  • Link to withholding calculator: Virginia
  • Link to VA-4: 2011

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: 2021 (use bookmarks in PDF to skip to relevant sections)
  • Link to W-4VT: 2019

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: 2021 (use bookmarks in PDF to skip to relevant sections)
  • Link to WT-4: 2020

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: 2007 (use bookmarks in PDF to skip to relevant sections)
  • Link to WV/IT-104: 2010

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!

 

...\Extras\Payroll\Tax\Test State Tax functions.xls contains models for each of the tax functions.