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2016 CALIFORNIA STATE INCOME TAX TABLES

California has four State payroll taxes which are administered by the Employment Development Department (EDD). They are Unemployment Insurance (UI) and Employment Training Tax (ETT), which are employer contributions, and State Disability Insurance (SDI) and Personal Income Tax (PIT), which are withheld from employees’ wages.

Wages are generally subject to all four payroll taxes. However, some types of employment are not subject to payroll taxes and/or PIT withholding. For more information, please refer to the California Employer’s Guide (DE 44).

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2019 California State Tax Witholding Table
2018 California State Tax Witholding Table
2017 California State Tax Witholding Table
2016 California State Tax Witholding Table
2015 California State Tax Witholding Table
2014 California State Tax Witholding Table
2013 California State Tax Witholding Table
2012 California State Tax Witholding Table
2011 California State Tax Witholding Table
2010 California State Tax Witholding Table

Tax rate used in calculating California state tax for year 2016

State Abbreviation:

CA

State Tax Withholding State Code:

06

Acceptable Exemption Form:

DE-4 or W-4

Basis For Withholding:

State or Federal Exemptions

Acceptable Exemption Data:

S, M, H / Number of Regular Allowances / Number of Allowances

TSP Deferred:

Yes

Special Coding:

Determine the Total Number Of Allowances Claimed field as follows:
First Position - Enter the employee's marital status indicated on the allowance certificate. Enter M (married), S (single), or H (head of household).
Second and Third Positions - Enter the total number of regular allowances claimed in Item 1 of the DE-4. If less than 10, precede with a zero. If no exemptions are claimed, enter 00.
Determine the Additional Exemptions Claimed field as follows:
First and Second Positions - Enter the number of allowances claimed in Item 2 of the DE-4. If less than 10, precede with a zero. If no allowances are claimed, enter 00.

Additional Information:

If the employee is using a W-4 in lieu of the California state DE-4, the information for the Additional Exemptions Claimed field should be notated on the W-4.



Withholding Formula >(California Effective 2016)<
  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.

  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in Step 1.

  3. Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.

  4. Multiply the adjusted gross biweekly wages times >26< to obtain the gross annual wages.

  5. Determine if the employee's gross annual wages are less than or equal to the amount shown in the Low Income Exemption Table below. If so, no income tax is to be withheld.

  6. Low Income Exemption Table

    Single

    Married

    Head of Household

    Exemptions

    Annual Wages

    $ > 13,419
    0 or 11
    $ 13,419
    $ 26,838
    2 or more1
    26,838 <
    1 Number of regular allowances claimed on DE-4 or W-4

  7. Determine the additional withholding allowance for itemized deductions (AWAID) by applying the following guideline and subtract this amount from the gross annual wages.
  8. AWAID = $1,000 x Number of Itemized Allowances Claimed for Itemized Deductions on DE-4 or W-4

  9. Subtract the standard deduction shown in the following table from the result of step 6 to determine the taxable income.

  10. Standard Deduction Table

    Single

    Married

    Head of Household

    Exemptions

    Annual Wages

    $ >4,044
    0 or 11
    $ 4,044
    $ 8,088
    2 or more1
    8,088 <
    1 Number of regular allowances claimed on DE-4 or W-4

  11. Apply the taxable income computed in step 7 to the following table to determine the annual California income tax withholding.

  12. Tax Withholding Table
    Single

    If the Amount of
    Taxable Income Is:

    The Amount of California
    Tax Withholding Should Be:


    Over:

    But Not
    Over:

    Of Excess
    Over:

    $ 0
    $ >7,850
    $ 0.00
    plus
    1.100%
    $ 0
    7,850
    18,610
    86.35
    plus
    2.200%
    7,850
    18,610
    29,372
    323.07
    plus
    4.400%
    18,610
    29,372
    40,773
    796.60
    plus
    6.600%
    29,372
    40,773
    51,530
    1,549.07
    plus
    8.800%
    40,773
    51,530<
    263,222
    2,495.69
    plus
    10.230%
    51,530
    263,222
    315,866
    24,151.78
    plus
    11.330%
    263,222
    315,866
    526,443
    30,116.35
    plus
    12.430%
    315,866
    526,443
    1,000,000
    56,291.07
    plus
    13.530%
    526,443
    1,000,000
    and over
    120,363.33
    plus
    14.630%
    1,000,000


    Married

    If the Amount of
    Taxable Income Is:

    The Amount of California
    Tax Withholding Should Be:


    Over:

    But Not
    Over:

    Of Excess
    Over:

    $ 0
    $ 15,700
    $ 0.00
    plus
    1.1%
    $ 0
    15,700
    37,220
    172.70
    plus
    2.200%
    15,700
    37,220
    58,744
    646.14
    plus
    4.400%
    37,220
    58,744
    81,546
    1,593.20
    plus
    6.600%
    58,744
    81,546
    103,060
    3,098.13
    plus
    8.800%
    81,546
    103,060
    526,444
    4,991.36
    plus
    10.230%
    103,060
    526,444
    631,732
    48,303.54
    plus
    11.330%
    526,444
    631,732
    1,000,000
    60,232.67
    plus
    12.430%
    631,732
    1,000,000
    1,052,886
    106,008.38
    plus
    13.530%
    1,000,000
    1,052,886
    and over
    113,163.86
    plus
    14.630%
    1,052,886


    Head of Household

    If the Amount of
    Taxable Income Is:

    The Amount of California
    Tax Withholding Should Be:


    Over:

    But Not
    Over:

    Of Excess
    Over:

    $ 0
    $ 15,710
    $ 0.00
    plus
    1.100%
    $ 0
    15,710
    37,221
    172.81
    plus
    2.200%
    15,710
    37,221
    47,982
    646.05
    plus
    4.400%
    37,221
    47,982
    59,383
    1,119.53
    plus
    6.600%
    47,982
    59,383
    70,142
    1,872.00
    plus
    8.800%
    59,383
    70,142
    357,981
    2,818.79
    plus
    10.230%
    70,142
    357,981
    429,578
    32,264.72
    plus
    11.330%
    357,981
    429,578
    715,962
    40,376.66
    plus
    12.430%
    429,578
    715,962
    1,000,000
    75,974.19
    plus
    13.530%
    715,962
    1,000,000
    and over
    114,404.53
    plus
    14.630%
    1,000,000

  13. Determine the tax credit by applying the following guideline and subtract this amount from the result of step 8.
  14. Tax Credit = >$119.90< x Number of Regular Allowances Claimed on DE-4 or W-4

  15. Divide the annual California income tax withholding by >26< to obtain the biweekly California income tax withholding.

How to Calculate 2016 California State Income Tax by Using State Income Tax Table

1. Find your income exemptions

2. Find your pretax deductions, including 401K, flexible account contributions ...

3. Find your gross income

4. Check the 2016 California state tax rate and the rules to calculate state income tax

5. Calculate your state income tax step by step

6. If you want to simplify payroll tax calculations, you can download ezPaycheck payroll software, which can calculate federal tax, state tax, Medicare tax, Social Security Tax and other taxes for you automatically. You can try it free for 30 days, with no obligation and no credt card needed.

Learn more about the in house payroll tax solution for California small businesses here.
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