Tax rate used in calculating Idaho state tax for year 2016 State Abbreviation: |
ID
| State Tax Withholding State Code: |
16
| Acceptable Exemption Form: |
W-4
| Basis For Withholding: |
State or Federal Exemptions
| Acceptable Exemption Data: |
S, M / Number of Exemptions
| TSP Deferred: |
Yes
| Special Coding: |
None
| Additional Information: |
If a state income tax certificate has not been processed or if a valid state exemption code is not present, the Federal exemptions will be used in the computation of state tax.
| Withholding Formula >(Idaho 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 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 times 26 to obtain the annual wages.
- Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to compute the taxable income.
Exemption Allowance = >$4,000< x Number of Exemptions - Apply the taxable income computed in step 5 to the following table to determine the annual Idaho tax withholding.
Tax Withholding Table Single | If the Amount of
Taxable Income Is: | The Amount of Idaho
Tax Withholding Should Be: |
Over:
| But Not
Over: | | | | Of Excess
Over: | |
$ 0
|
$ >2,300
|
$ 0.00
|
plus
|
0.0%
|
$ 0
| |
2,300
|
3,752
|
0.00
|
plus
|
1.6%
|
>2,300
| |
3,752
|
5,204
|
23.00
|
plus
|
3.6%
|
3,752
| |
5,204
|
6,656
|
75.00
|
plus
|
4.1%
|
5,204
| |
6,656
|
8,108
|
135.00
|
plus
|
5.1%
|
6,656
| |
8,108
|
9,560
|
209.00
|
plus
|
6.1%
|
8,108
| |
9,560
|
13,190
|
298.00
|
plus
|
7.1%
|
9,560
| |
13,190
|
and over
|
556.00
|
plus
|
7.4%
|
13,190
| Married | If the Amount of
Taxable Income Is: | The Amount of Idaho
Tax Withholding Should Be: |
Over:
| But Not
Over: | | | | Of Excess
Over: | |
$ 0
|
$ >8,600
|
$ 0.00
|
plus
|
0.0%
|
$ 0
| |
8,600
|
11,504
|
0.00
|
plus
|
1.6%
|
>8,600
| |
11,504
|
14,408
|
46.00
|
plus
|
3.6%
|
11,504
| |
14,408
|
17,312
|
151.00
|
plus
|
4.1%
|
14,408
| |
17,312
|
20,216
|
270.00
|
plus
|
5.1%
|
17,312
| |
20,216
|
23,120
|
418.00
|
plus
|
6.1%
|
20,216
| |
23,120
|
30,380
|
595.00
|
plus
|
7.1%
|
23,120
| |
30,380
|
and over
|
1110.00
|
plus
|
7.4%
|
30,380
| - Divide the annual Idaho tax withholding by 26 and round to the nearest dollar to obtain the biweekly Idaho tax withholding.
|