Hawaii State Income Tax Withholding Information

State Abbreviation:

HI

State Tax Withholding State Code:

15

Acceptable Exemption Form:

HW-4

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

S, M, H/Number of Exemptions

TSP Deferred:

Yes

Special Coding:

None

Additional Information:

None

Additional Resources:

TAXES 13-09, Hawaii State Income Tax Withholding

Withholding Formula (Effective Pay Period 06, 2013)

  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 adjusted gross biweekly wages.
  3. Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
  5. Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to obtain the taxable income.

    Exemption Allowance = $1,144 x Number of Exemptions

  6. Apply the taxable income determined in step 5 to the following table to determine the Hawaii tax withholding.

    Tax Withholding Table

    Single or Head of Household

    If the Amount of
    Taxable Income Is:

    The Amount of Hawaii
    Tax Withholding Should Be:

    Over:

    But Not Over:

     

    Of Excess Over:

    $0

    $2,400

     

    $0

    plus

    1.40%

    $0

    2,400

    4,800

     

    34

    plus

    3.20%

    2,400

    4,800

    9,600

    		  

    110

    plus

    5.50%

    4,800

    9,600

    14,400

    		  

    374

    plus

    6.40%

    9,600

    14,400

    19,200

    		  

    682

    plus

    6.80%

    14,400

    19,200

    24,000

    		  

    1,008

    plus

    7.20%

    19,200

    24,000

    36,000

    		  

    1,354

    plus

    7.60%

    24,000

    36,000

    and over

    		  

    2,268

    plus

    7.90%

    36,000

    Tax Withholding Table

    Married

    If the Amount of
    Taxable Income Is:

    The Amount of Hawaii
    Tax Withholding Should Be:

    Over:

    But Not Over:

     

    Of Excess Over:

    $0

    $4,800

     

    $0

    plus

    1.40%

    $0

    4,800

    9,600

     

    67

    plus

    3.20%

    4,800

    9,600

    19,200

    		  

    221

    plus

    5.50%

    9,600

    19,200

    28,800

    		  

    749

    plus

    6.40%

    19,200

    28,800

    38,400

    		  

    1,363

    plus

    6.80%

    28,800

    38,400

    48,000

    		  

    2,016

    plus

    7.20%

    38,400

    48,000

    72,000

    		  

    2,707

    plus

    7.60%

    48,000

    72,000

    and over

    		  

    4,531

    plus

    7.90%

    72,000
  7. Divide the annual Hawaii income tax withholding by 26 to obtain the biweekly Hawaii income tax withholding.