Tax rate used in calculating Connecticut state tax for year 2010
State Abbreviation: |
CT
|
State Tax Withholding State Code: |
09
|
Acceptable Exemption Form: |
CT-W4
|
Basis For Withholding: |
State Exemptions
|
Acceptable Exemption Data: |
A, B, C, D, F /Reduced withholding dollar amount
|
TSP Deferred: |
Yes
|
Special Coding: |
Determine the Total Number Of Allowances field as follows:
First Position - Enter the employee's filing status from line 1 of the CT-W4.
|
|
Filing Status |
Description |
|
A
|
Married-Filing Separately
Married-Filing Jointly, Both Spouses Working (combined income less than or equal to $100,500)
|
|
B
|
Head of Household
|
|
C
|
Married-Filing Jointly, Spouse Not Working
|
|
D
|
Married-Filing Jointly, Both Spouses Working (combined income greater than $100,500)
|
|
F
|
Single
|
|
Second and Third Positions - Enter the reduced withholding amount as entered on line 3 of the CT-W4. If less than 10, precede with a zero. If not applicable, enter 00.
|
Additional Information: |
None
|
|
Unlimited Check Printing
Our PC check writer can print prefessional checks on blank stock with logo and MICR encoding
Free offer available for business version and personal version
|
Withholding Formula >(Effective Pay Period 25, 2009)<
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- 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.
- Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by 26 to obtain the gross annual wages.
- Determine the personal exemption by applying the following guidelines and subtract this amount from the gross annual wages to compute the taxable income.
Option A
Married - Filing Separately
or
Married - Filing Jointly (Both Spouses Working)
(Combined Income Less Than or Equal to $100,500) |
If the Amount of
Annual Wages Is: |
The Personal Exemption
Amount Is: |
Over: |
But Not
Over: |
|
$ 0
|
$24,000
|
$12,000
|
24,000
|
25,000
|
11,000
|
25,000
|
26,000
|
10,000
|
26,000
|
27,000
|
9,000
|
27,000
|
28,000
|
8,000
|
28,000
|
29,000
|
7,000
|
29,000
|
30,000
|
6,000
|
30,000
|
31,000
|
5,000
|
31,000
|
32,000
|
4,000
|
32,000
|
33,000
|
3,000
|
33,000
|
34,000
|
2,000
|
34,000
|
35,000
|
1,000
|
35,000
|
and over
|
0
|
Option B
Head of Household |
If the Amount of
Annual Wages Is: |
The Personal Exemption
Amount Is: |
Over: |
But Not
Over: |
|
$ 0
|
$ 38,000
|
$ 19,000
|
38,000
|
39,000
|
18,000
|
39,000
|
40,000
|
17,000
|
40,000
|
41,000
|
16,000
|
41,000
|
42,000
|
15,000
|
42,000
|
43,000
|
14,000
|
43,000
|
44,000
|
13,000
|
44,000
|
45,000
|
12,000
|
45,000
|
46,000
|
11,000
|
46,000
|
47,000
|
10,000
|
47,000
|
48,000
|
9,000
|
48,000
|
49,000
|
8,000
|
49,000
|
50,000
|
7,000
|
50,000
|
51,000
|
6,000
|
51,000
|
52,000
|
5,000
|
52,000
|
53,000
|
4,000
|
53,000
|
54,000
|
3,000
|
54,000
|
55,000
|
2,000
|
55,000
|
56,000
|
1,000
|
56,000
|
and over
|
0
|
Option C
Married - Filing Jointly (Spouse Not Working) |
If the Amount of
Annual Wages Is: |
The Personal Exemption
Amount Is: |
Over: |
But Not
Over: |
blank |
$ 0
|
$48,000
|
$ 24,000
|
48,000
|
49,000
|
23,000
|
49,000
|
50,000
|
22,000
|
50,000
|
51,000
|
21,000
|
51,000
|
52,000
|
20,000
|
52,000
|
53,000
|
19,000
|
53,000
|
54,000
|
18,000
|
54,000
|
55,000
|
17,000
|
55,000
|
56,000
|
16,000
|
56,000
|
57,000
|
15,000
|
57,000
|
58,000
|
14,000
|
58,000
|
59,000
|
13,000
|
59,000
|
60,000
|
12,000
|
60,000
|
61,000
|
11,000
|
61,000
|
62,000
|
10,000
|
62,000
|
63,000
|
9,000
|
63,000
|
64,000
|
8,000
|
64,000
|
65,000
|
7,000
|
65,000
|
66,000
|
6,000
|
66,000
|
67,000
|
5,000
|
67,000
|
68,000
|
4,000
|
68,000
|
69,000
|
3.000
|
69,000
|
70,000
|
2,000
|
70,000
|
71,000
|
1,000
|
71,000
|
and over
|
0
|
Option D
Married - Filing Jointly
(Both Spouses Working)
(Combined Income Greater Than $100,500) |
Do not subtract any personal exemption amount. The annual gross pay is the employee's taxable income.
|
Option F
Single |
If the Amount of
Annual Wages Is: |
The Personal Exemption
Amount Is: |
Over: |
But Not
Over: |
blank |
$ 0
|
>$26,000
|
$ 13,000
|
26,000
|
27,000
|
12,000
|
27,000
|
28,000
|
11,000
|
28,000
|
29,000
|
10,000
|
29,000
|
30,000
|
9,000
|
30,000
|
31,000
|
8,000
|
31,000
|
32,000
|
7,000
|
32,000
|
33,000
|
6,000
|
33,000
|
34,000
|
5,000
|
34,000
|
35,000
|
4,000
|
35,000
|
36,000
|
3,000
|
36,000
|
37,000
|
2,000
|
37,000
|
38,000
|
1,000
|
38,000< |
and over
|
0
|
- Apply the annual taxable income from step 5 to the following guidelines to determine the annual gross tax amount.
Option A
Married - Filing Separately
or
Married - Filing Jointly (Both Spouses Working)
(Combined Income Less Than or Equal to $100,500) |
If the Amount of
Annual Taxable Wages Is: |
The Annual Gross Of Excess
Tax Amount Is: Over: |
Over: |
But Not Over: |
|
|
|
|
$ 0
|
$ 10,000
|
$ 0
|
plus
|
3.0%
|
$ 0
|
10,000
|
>500,000
|
300
|
plus
|
5.0%
|
10,000
|
500,000
|
and over
|
24,800
|
plus
|
6.5%
|
500,000
<
|
Option B
Head of Household |
If the Amount of
Annual Taxable Wages Is: |
The Annual Gross Of Excess
Tax Amount Is: Over: |
Over: |
But Not Over: |
|
|
|
|
$ 0
|
$ 16,000
|
$ 0
|
plus
|
3.0%
|
$ 0
|
16,000
|
>800,000
|
480
|
plus
|
5.0%
|
16,000
|
800,000
|
and over
|
39,680
|
plus
|
6.5%
|
800,000 <
|
Option C
Married - Filing Jointly (Spouse Not Working) |
If the Amount of
Annual Taxable Wages Is: |
The Annual Gross Of Excess
Tax Amount Is: Over: |
Over: |
But Not Over: |
|
|
|
|
$ 0
|
$ 20,000
|
$ 0
|
plus
|
3.0%
|
$ 0
|
20,000
|
>1,000,000
|
600
|
plus
|
5.0%
|
20,000
|
1,000,000
|
and over
|
49,600
|
plus
|
6.5%
|
1,000,000<
|
Option D
Married - Filing Jointly (Both Spouses Working)
(Combined Income Greater Than $100,500) |
If the Amount of
Annual Taxable Wages Is: |
The Annual Gross Of Excess
Tax Amount Is: Over: |
Over: |
But Not Over: |
|
|
|
|
$ 0
|
$10,000
|
$ 0
|
plus
|
3.0%
|
$ 0
|
10,000
|
>500,000
|
300
|
plus
|
5.0%
|
10,000
|
500,000
|
and over
|
24,800
|
plus
|
6.5%
|
500,000< |
Option F
Single |
If the Amount of
Annual Taxable Wages Is: |
The Annual Gross Of Excess
Tax Amount Is: Over: |
Over: |
But Not
Over: |
|
|
|
|
$ 0
|
$ 10,000
|
$ 0
|
plus
|
3.0%
|
$ 0
|
10,000
|
>500,000
|
300
|
plus
|
5.0%
|
10,000
|
500,000
|
and over
|
24,800
|
plus
|
6.5%
|
500,000< |
- To determine the annual tax credit, apply the following guidelines. Then subtract the annual tax credit from the annual gross tax amount calculated in step 6 to obtain the annual Connecticut tax withholding.
Option A
Married - Filing Separately
or
Married - Filing Jointly (Both Spouses Working)
(Combined Income Less Than or Equal to $100,500) |
If the Amount of
Annual Wages Is: |
Multiply the Annual
Gross Tax Amount By: |
Over: |
But Not
Over: |
|
$ 12,000
|
$ 15,000
|
75%
|
15,000
|
15,500
|
70%
|
15,500
|
16,000
|
65%
|
16,000
|
16,500
|
60%
|
16,500
|
17,000
|
55%
|
17,000
|
17,500
|
50%
|
17,500
|
18,000
|
45%
|
18,000
|
18,500
|
40%
|
18,500
|
20,000
|
35%
|
20,000
|
20,500
|
30%
|
20,500
|
21,000
|
25%
|
21,000
|
21,500
|
20%
|
21,500
|
25,000
|
15%
|
25,000
|
25,500
|
14%
|
25,500
|
26,000
|
13%
|
26,000
|
26,500
|
12%
|
26,500
|
27,000
|
11%
|
27,000
|
48,000
|
10%
|
48,000
|
48,500
|
9%
|
48,500
|
49,000
|
8%
|
49,000
|
49,500
|
7%
|
49,500
|
50,000
|
6%
|
50,000
|
50,500
|
5%
|
50,500
|
51,000
|
4%
|
51,000
|
51,500
|
3%
|
51,500
|
52,000
|
2%
|
52,000
|
52,500
|
1%
|
52,500 |
and over
|
0%
|
Option B
Head of Household |
If the Amount of
Annual Wages Is: |
Multiply the Annual
Gross Tax Amount By: |
Over: |
But Not
Over: |
|
$ 19,000
|
$ 24,000
|
75%
|
24,000
|
24,500
|
70%
|
24,500
|
25,000
|
65%
|
25,000
|
25,500
|
60%
|
25,500
|
26,000
|
55%
|
26,000
|
26,500
|
50%
|
26,500
|
27,000
|
45%
|
27,000
|
27,500
|
40%
|
27,500
|
34,000
|
35%
|
34,000
|
34,500
|
30%
|
34,500
|
35,000
|
25%
|
35,000
|
35,500
|
20%
|
35,500
|
44,000
|
15%
|
44,000
|
44,500
|
14%
|
44,500
|
45,000
|
13%
|
45,000
|
45,500
|
12%
|
45,500
|
46,000
|
11%
|
46,000
|
74,000
|
10%
|
74,000
|
74,500
|
9%
|
74,500
|
75,000
|
8%
|
75,000
|
75,500
|
7%
|
75,500
|
76,000
|
6%
|
76,000
|
76,500
|
5%
|
76,500
|
77,000
|
4%
|
77,000
|
77,500
|
3%
|
77,500
|
78,000
|
2%
|
78,000
|
78,500
|
1%
|
78,500
|
and over
|
0%
|
Option C
Married - Filing Jointly (Spouse Not Working) |
If the Amount of
Annual Wages Is: |
Multiply the Annual
Gross Tax Amount By: |
Over: |
But Not
Over: |
|
$ 24,000
|
$ 30,000
|
75%
|
30,000
|
30,500
|
70%
|
30,500
|
31,000
|
65%
|
31,000
|
31,500
|
60%
|
31,500
|
32,000
|
55%
|
32,000
|
32,500
|
50%
|
32,500
|
33,000
|
45%
|
33,000
|
33,500
|
40%
|
33,500
|
40,000
|
35%
|
40,000
|
40,500
|
30%
|
40,500
|
41,000
|
25%
|
41,000
|
41,500
|
20%
|
41,500
|
50,000
|
15%
|
50,000
|
50,500
|
14%
|
50,500
|
51,000
|
13%
|
51,000
|
51,500
|
12%
|
51,500
|
52,000
|
11%
|
52,000
|
96,000
|
10%
|
96,000
|
96,500
|
9%
|
96,500
|
97,000
|
8%
|
97,000
|
97,500
|
7%
|
97,500
|
98,000
|
6%
|
98,000
|
98,500
|
5%
|
98,500
|
99,000
|
4%
|
99,000
|
99,500
|
3%
|
99,500
|
100,000
|
2%
|
100,000
|
100,500
|
1%
|
100,500
|
and over
|
0%
|
Option D
Married - Filing Jointly (Both Spouses Working)
(Combined Income Greater Than $100,500) |
The tax credit percentage is zero percent and the employee's annual tax credit it zero. |
Option F
Single |
If the Amount of
Annual Wages Is: |
Multiply the Annual
Gross Tax Amount By: |
Over: |
But Not
Over: |
|
$>13,000
|
$ 16,300
|
75%
|
16,300
|
16,800
|
70%
|
16,800
|
17,300
|
65%
|
17,300
|
17,800
|
60%
|
17,800
|
18,300
|
55%
|
18,300
|
18,800
|
50%
|
18,800
|
19,300
|
45%
|
19,300
|
19,800
|
40%
|
19,800
|
21,700
|
35%
|
21,700
|
22,200
|
30%
|
22,200
|
22,700
|
25%
|
22,700
|
23,200
|
20%
|
23,200
|
27,100
|
15%
|
27,100
|
27,600
|
14%
|
27,600
|
28,100
|
13%
|
28,100
|
28,600
|
12%
|
28,600
|
29,100
|
11%
|
29,100
|
52,000
|
10%
|
52,000
|
52,500
|
9%
|
52,500
|
53,000
|
8%
|
53,000
|
53,500
|
7%
|
53,500
|
54,000
|
6%
|
54,000
|
54,500
|
5%
|
54,500
|
55,000
|
4%
|
55,000
|
55,500
|
3%
|
55,500
|
56,000
|
2%
|
56,000
|
56,500
|
1%
|
56,500< |
and over
|
0%
|
- Divide the annual Connecticut tax withholding by 26 to obtain the biweekly Connecticut tax withholding.
- Subtract the biweekly reduced withholding amount (reflected on Line 3 of the CT-W4) from the result of step 8 to obtain the biweekly Connecticut tax withholding.
Note: If the employee does not specify a reduced withholding amount, the biweekly Connecticut tax withholding will be the amount computed in step 8.
|