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This area has been archived for research purposes and is no longer actively maintained. As a result, hyperlinks may no longer function and may reference other archived material. The content and references contained within the archives may no longer apply. If you are looking for the most up-to-date information, please visit the current Publications pages under the HR Client Services page.Oklahoma State Income Tax Withholding Information
State Abbreviation: |
OK |
State Tax Withholding State Code: |
40 |
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 no State income tax certificate has been processed or no valid State exemption code is present, the Federal exemptions will be used in the computation of State taxes. |
| Additional Resources: | TAXES 14-11, Oklahoma State Income Tax Withholding |
Withholding Formula 
(Effective Pay Period 06, 2014)
- 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 (i.e., taxable life insurance) 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 gross annual wages.
- Determine the exemption allowance by applying the following guidelines and subtract this amount from the result of step 4:
Exemption Allowance = $1,000 x Number of Exemptions
- If the employee is SINGLE, apply the following tax rates to annual taxable wages to determine the annual tax amount:
Tax Withholding Table
Single
If the Amount of
Taxable Income Is:The Amount of Oklahoma
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$
6,200$0.00
plus
0.00%
$0
6,200
7,200
0.00
plus
0.50%
6,200
7,200
8,700
5.00
plus
1.00%
7,200
8,700
9,950
20.00
plus
2.00%
8,700
9,950
11,100
45.00
plus
3.00%
9,950
11,100
13,400
79.50
plus
4.00%
11,100
13,400
14,900
171.50
plus
5.00%
13,400
14,900
and over
246.50
plus
5.25%
14,900
- If the employee is MARRIED, apply the following tax rates to annual taxable wages to determine the annual tax amount:
Married
If the Amount of
Taxable Income Is:The Amount of Oklahoma
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$
12,400$0.00
plus
0.00%
$0
12,400
14,400
0.00
plus
0.50%
12,400
14,400
17,400
10.00
plus
1.00%
14,400
17,400
19,900
40.00
plus
2.00%
17,400
19,900
22,200
90.00
plus
3.00%
19,900
22,200
24,600
159.00
plus
4.00%
22,200
24,600
27,400
255.00
plus
5.00%
24,600
27,400
and over
395.00
plus
5.25%
27,400
- Divide the annual Oklahoma tax withholding by 26 and round to the nearest dollar to obtain the biweekly Oklahoma tax withholding.
- Add additional amount or percentage elected by the employee to the pay period tax calculated in the above step and round to the nearest dollar to determine the amount of tax to be withheld for the payroll period.