Delaware State Income Tax Withholding Information

Withholding Formula (Effective Pay Period 06, 2014)

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 amount computed in step 1.
3. 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.
4. Multiply the adjusted gross biweekly wages by 26 to obtain the gross annual wages.
5. Determine the standard deduction allowance by applying the following guideline and subtract this amount from the annual wages.

   Single	Married (Filing Jointly)	Married (Filing Separately)
   $3,250	$6,500	$3,250

6. Apply the taxable income computed in step 5 to the following table to determine the annual Delaware tax withholding.

   If the Amount of Taxable Income Is:			The Amount of Delaware Tax Withholding Should Be:
   Over	But Not Over:					Of Excess Over:
   $0	$2,000		$0.00	plus	0.0%	$0
   2,000	5,000		0.00	plus	2.20%	2,000
   5,000	10,000		66.00	plus	3.90%	5,000
   10,000	20,000		261.00	plus	4.80%	10,000
   20,000	25,000		741.00	plus	5.20%	20,000
   25,000	60,000		1,001.00	plus	5.55%	25,000
   60,000	and over		2,943.50	plus	6.60%	60,000

7. Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 6 to compute the annual Delaware tax withholding.
   
   

   Exemption Allowance = $110 x Number of Exemptions
   
   

8. Divide the annual Delaware tax withholding by 26 to obtain the biweekly Delaware tax withholding.