Tax rate used in calculating Missouri state tax for year 2016 | State Abbreviation: | MO | | State Tax Withholding State Code: | 29 | | Basis for Withholding: | State exemptions and the amount of Federal Income Tax witheld each pay period. | | Acceptable Exemption Form: | MO W-4 | | Acceptable Exemption Date: | S, M, N, H/Total Allowance Claimed | | TSP Deferred: | Yes | | Special Coding: | Determine the Total Number of Allowances Claimed field as follows:
First position - S = Single;
M = Married, One Spouse Working;
N = Married, Both Spouses Working;
H = Head of Household
Second and Third Positions - Enter the total number of allowances claimed. If less than 10, precede with a zero. | | Additional Information: | None | Withholding Formula >(Missouri Effective 2016)< - 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 annual wages.
- Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages.
| If the Employee Is: | The Standard Deduction Is: | | Single | >$6,300 | | Married (One Spouse Working) | 12,600 | | Married (Both Spouses Working) | 6,300 | | Head of Household | 9,250< | - Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 5:
If the Employee Is
Claiming Status As: | Then the Exemption
Allowance Should Be: | | Single claiming 1 exemption | $ 2,100 | | Married claiming 1 exemption | 2,100 | | Head of Household, claiming 1 exemption | 3,500 | | Head of Household, claiming 2 exemptions and each additional exemption thereafter | 1,200 | - Multiply the biweekly Federal income tax withholding (calculated each pay period) by 27 to compute the annual Federal income tax withholding* and subtract this amount from the result of step 6.
* Maximum of $5,000 for Single/Head of Household and Married (Both Spouses Working)
Maximum of $10,000 for Married (One Spouse Working) | - Apply the taxable income computed in step 7 to the following table to obtain the annual Missouri tax withholding.
Tax Withholding Table | If the Amount of
Taxable Income Is: | The Amount of Missouri
Tax Withholding Should Be: |
Over:
| But Not
Over: | blank | blank | blank | Of Excess
Over: | | $ 0 | $1,000 | $ 0 | plus | 1.5% | $ 0 | | 1,000 | 2,000 | 15 | plus | 2.0% | 1,000 | | 2,000 | 3,000 | 35 | plus | 2.5% | 2,000 | | 3,000 | 4,000 | 60 | plus | 3.0% | 3,000 | | 4,000 | 5,000 | 90 | plus | 3.5% | 4,000 | | 5,000 | 6,000 | 125 | plus | 4.0% | 5,000 | | 6,000 | 7,000 | 165 | plus | 4.5% | 6,000 | | 7,000 | 8,000 | 210 | plus | 5.0% | 7,000 | | 8,000 | 9,000 | 260 | plus | 5.5% | 8,000 | | 9,000 | and over | 315 | plus | 6.0% | 9,000 | - Divide the annual Missouri tax withholding by 26 and round to the nearest dollar to obtain the biweekly Missouri tax withholding.
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