Tax rate used in calculating California state tax for year 2009

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Withholding Formula >(Effective Nov. 1, 2009)<

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 >27< 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.
   
   

Low Income Exemption Table
Single	Married			Head of Household
	Exemptions	Annual Wages
$ >11,278	0 or 11	$ 11,278		$ 22,556
	2 or more1	22,556 <
1 Number of regular allowances claimed on DE-4 or W-4



6. Determine the additional withholding allowance for itemized deductions (AWAID) by applying the following guideline and subtract this amount from the gross annual wages.

AWAID = $1,000 x Number of Itemized Allowances Claimed for Itemized Deductions on DE-4 or W-4

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

Standard Deduction Table
Single	Married			Head of Household
	Exemptions	Annual Wages
$ >3,692	0 or 11	$ 3,692		$ 7,384
	2 or more1	7,384 <
1 Number of regular allowances claimed on DE-4 or W-4



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

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	$ >7,168	$ 0.00	plus	1.375%	$ 0
7,168	16,994	98.56	plus	2.475%	>7,168
16,994	26,821	341.75	plus	4.675%	16,994
26,821	37,233	801.16	plus	6.875%	26,821
37,233	47,055	1,516.99	plus	9.075%	37,233
47,055<	1,000,000	2,408.34	plus	10.505%	47,055
1,000,000	and over	102,515.21	plus	11.605%	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	$ >14,336	$ 0.00	plus	1.375%	$ 0
>14,336	33,988	197.12	plus	2.475%	>14,336
33,988	53,642	683.51	plus	4.675%	33,988
53,642	74,466	1,602.33	plus	6.875%	53,642
74,466	94,110	3,033.98	plus	9.075%	74,466
94,110 <	1,000,000	4,816.67	plus	10.505%	94,110<
1,000,000	and over	99,980.41<	plus	11.605%	1,000,000





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	$>14,345	$ 0.00	plus	1.375%	$ 0
14,345	33,989	197.24	plus	2.475%	>14,345
33,989	43,814	683.43	plus	4.675%	33,989
43,814	54,225	1,142.75	plus	6.875%	43,814
54,225	64,050	1,858.51	plus	9.075%	54,225
64,050<	1,000,000	2,750.13	plus	10.505%	64,050<
1,000,000	and over	101,071.68<	plus	11.605%	999,999



9. Determine the tax credit by applying the following guideline and subtract this amount from the result of step 8.

Tax Credit = >$108.90< x Number of Regular Allowances Claimed on DE-4 or W-4

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

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