Tax rate used in calculating Connecticut state tax for year 2009State 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 |
Withholding Formula >(Effective Pay Period 7, 2008)<- 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 >27< 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 | >$27,000 | $ 13,500 | | 27,000 | 28,000 | 12,500 | | 28,000 | 29,000 | 11,500 | | 29,000 | 30,000 | 10,500 | | 30,000 | 31,000 | 9,500 | | 31,000 | 32,000 | 8,500 | | 32,000 | 33,000 | 7,500 | | 33,000 | 34,000 | 6,500 | | 34,000 | 35,000 | 5,500 | | 35,000 | 36,000 | 4,500 | | 36,000 | 37,000 | 3,500 | | 37,000 | 38,000 | 2,500 | | 38,000 | 39,000 | 1,500 | | 39,000 | 40,000 | 500 | | 40,000< | 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 | and over | 300 | plus | 5.0% | 10,000 |
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 | and over | 480 | plus | 5.0% | 16,000 |
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 | and over | 600 | plus | 5.0% | 20,000 |
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 | and over | 300 | plus | 5.0% | 10,000 |
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 | and over | 300 | plus | 5.0% | 10,000 |
- 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: | | | $>13,500 | $ 16,900 | 75% | | 16,900 | 17,400 | 70% | | 17,400 | 17,900 | 65% | | 17,900 | 18,400 | 60% | | 18,400 | 18,900 | 55% | | 18,900 | 19,400 | 50% | | 19,400 | 19,900 | 45% | | 19,900 | 20,400 | 40% | | 20,400 | 22,500 | 35% | | 22,500 | 23,000 | 30% | | 23,000 | 23,500 | 25% | | 23,500 | 24,000 | 20% | | 24,000 | 28,100 | 15% | | 28,100 | 28,600 | 14% | | 28,600 | 29,100 | 13% | | 29,100 | 29,600 | 12% | | 29,600 | 30,100 | 11% | | 30,100 | 54,000 | 10% | | 54,000 | 54,500 | 9% | | 54,500 | 55,000 | 8% | | 55,000 | 55,500 | 7% | | 55,500 | 56,000 | 6% | | 56,000 | 56,500 | 5% | | 56,500 | 57,000 | 4% | | 57,000 | 57,500 | 3% | | 57,500 | 58,000 | 2% | | 58,000 | 58,500 | 1% | | 58,500< | and over | 0% |
- Divide the annual Connecticut tax withholding by >27< 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.
| Weekly Federal Tax Rate: |

Tax Year: 2009 Note: S=Single; M=Married; H=Household;| File Status | Income Lower Limit | Income Upper Limit | Fix Withheld | Percentage Rate | | S | $0.00 | $51.00 | $0.00 | 0.00% | | S | $51.00 | $200.00 | $0.00 | 10.00% | | S | $200.00 | $681.00 | $14.90 | 15.00% | | S | $681.00 | $1,621.00 | $87.05 | 25.00% | | S | $1,621.00 | $3,338.00 | $322.05 | 28.00% | | S | $3,338.00 | $7,212 | $802.81 | 33.00% | | S | $7,212 | up | $2,081.23 | 35.00% | | M | $0.00 | $154.00 | $0.00 | 0.00% | | M | $154.00 | $461.00 | $0.00 | 10.00% | | M | $461.00 | $1,455 | $30.70 | 15.00% | | M | $1,455 | $2,785 | $179.80 | 25.00% | | M | $2,785 | $4,165 | $512.30 | 28.00% | | M | $4,165 | $7,321 | $898.70 | 33.00% | | M | $7,321 | up | $1,940.18 | 35.00% |
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