Connecticut 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 times 26 to obtain the gross annual wages.
5. Using the employee's filing status, subtract the appropriate personal exemption amount from the gross annual wages to determine the employee's taxable income. If the result is less than or equal to zero, the initial withholding amount is zero and proceed to step 11.

   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:
   Over:	But Not Over:		The Personal Exemption Amount Is:
   $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:
   Over:	But Not Over:		The Personal Exemption Amount Is:
   $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 or Married - Filing Jointly (Spouse Not Working)
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		The Personal Exemption Amount Is:
   $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 F Single
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		The Personal Exemption Amount Is:
   $0	$29,000		14,500
   29,000	30,000		13,500
   30,000	31,000		12,500
   31,000	32,000		11,500
   32,000	33,000		10,500
   33,000	34,000		9,500
   34,000	35,000		8,500
   35,000	36,000		7,500
   36,000	37,000		6,500
   37,000	38,000		5,500
   38,000	39,000		4,500
   39,000	40,000		3,500
   40,000	41,000		2,500
   41,000	42,000		1,500
   42,000	43,000		500
   43,000	and over		0

   Option D Married - Filing Jointly (Both Spouses Working) (Combined Income Greater Than $100,500) or has not Filed a Valid Form CT-W4
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		The Personal Exemption Amount Is:
   $0	and over		$0

6. Apply the employee's taxable income to the appropriate table below to determine the annual gross tax without the annual tax credit.

   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 Annual Gross Tax Amount Is:
   Over:	But Not Over:					Of Excess Over
   $0	$10,000		$0	plus	3.0%	$0
   10,000	50,000		300	plus	5.0%	10,000
   50,000	100,000		2,300	plus	5.5%	50,000
   100,000	200,000		5,050	plus	6.0%	100,000
   200,000	250,000		11,050	plus	6.5%	200,000
   250,000	and over		14,300	plus	6.7%	250,000

   Option B Head of Household
   If the Amount of Annual Wages Is:			The Annual Gross Tax Amount Is:
   Over:	But Not Over:					Of Excess Over:
   $0	$16,000		$0	plus	3.0%	$0
   16,000	80,000		480	plus	5.0%	16,000
   80,000	160,000		3,680	plus	5.5%	80,000
   160,000	320,000		8,080	plus	6.0%	160,000
   320,000	400,000		17,680	plus	6.5%	320,000
   400,000	and over		22,880	plus	6.7%	400,000

   Option C Married - Filing Jointly (Spouse Not Working)
   If the Amount of Annual Wages Is:				The Annual Gross Tax Amount Is:
   Over:	But Not Over:							Of Excess Over:
   $0	$20,000			$0		plus	3.0%	$0
   20,000	100,000			600		plus	5.0%	20,000
   100,000	200,000			4,600		plus	5.5%	100,000
   200,000	400,000			10,100		plus	6.0%	200,000
   400,000	500,000			22,100		plus	6.5%	400,000
   500,000	and over			28,600		plus	6.7%	500,000

   Option D Married - Filing Jointly (Both Spouses Working) (Combined Income Greater Than $100,500)
   If the Amount of Annual Wages Is:				The Annual Gross Tax Amount Is:
   Over:	But Not Over:						Of Excess Over:
   $0	$10,000			$0	plus	3.0%	$0
   10,000	50,000			300	plus	5.0%	10,000
   50,000	100,000			2,300	plus	5.5%	50,000
   100,000	200,000			5,050	plus	6.0%	100,000
   200,000	250,000			11,050	plus	6.5%	200,000
   250,000	and over			14,300	plus	6.7%	250,000

   Option F Single
   If the Amount of Annual Wages Is:				The Annual Gross Tax Amount Is:
   Over:	But Not Over:							Of Excess Over:
   $0	$10,000			$0	plus		3.0%		$0
   10,000	50,000			300	plus		5.0%		10,000
   50,000	100,000			2,300	plus		5.5%		50,000
   100,000	200,000			5,050	plus		6.0%		100,000
   200,000	250,000			11,050	plus		6.5%		200,000
   250,000	and over			14,300	plus		6.7%		250,000

   If the Employee has not Filed a Valid Form CT-W4
   If the Amount of Annual Wages Is:			The Annual Gross Tax Amount Is:
   Over:	But Not Over:						Of Excess Over:
   $0	and over		$0	plus		6.7%	$0

7. Using the employee's filing status and the gross annual wages calculated in step 4, calculate the 3% Phase-Out Amount using one of the following tables. Add the 3% Phase-Out Amount to the Annual Gross Tax calculated in step 6.

   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:
   Over:	But Not Over:		The 3% Phase-Out Amount Is:
   $0	$50,250		$0
   50,250	52,750		20
   52,750	55,250		40
   55,250	57,750		60
   57,750	60,250		80
   60,250	62,750		100
   62,750	65,250		120
   65,250	67,750		140
   67,750	70,250		160
   70,250	72,750		180
   72,750	and over		200

   Option B Head of Household
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		The 3% Phase-Out Amount Is:
   $0	$78,500		$0
   78,500	82,500		32
   82,500	86,500		64
   86,500	90,500		96
   90,500	94,500		128
   94,500	98,500		160
   98,500	102,500		192
   102,500	106,500		224
   106,500	110,500		256
   110,500	114,500		288
   114,500	and over		320

   Option C Married - Filing Jointly (Spouse Not Working)
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		The 3% Phase-Out Amount Is:
   $0	$100,500		$0
   100,500	105,500		40
   105,500	110,500		80
   110,500	115,500		120
   115,500	120,500		160
   120,500	125,500		200
   125,500	130,500		240
   130,500	135,500		280
   135,500	140,500		320
   140,500	145,500		360
   145,500	and over		400

   Option D Married - Filing Jointly (Both Spouses Working) (Combined Income Greater Than $100,500)
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		The 3% Phase-Out Amount Is:
   $0	$50,250		$0
   50,250	52,750		20
   52,750	55,250		40
   55,250	57,750		60
   57,750	60,250		80
   60,250	62,750		100
   62,750	65,250		120
   65,250	67,750		140
   67,750	70,250		160
   70,250	72,750		180
   72,750	and over		200

   Option F Single
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		The 3% Phase-Out Amount Is:
   $0	$56,500		$0
   56,500	61,500		20
   61,500	66,500		40
   66,500	71,500		60
   71,500	76,500		80
   76,500	81,500		100
   81,500	86,500		120
   86,500	91,500		140
   91,500	96,500		160
   96,500	101,500		180
   101,500	and over		200

   If the Employee has not Filed a Valid Form CT-W4
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		The 3% Phase-Out Amount Is:
   $0	and over		$0

8. Using the employee's filing status and the annual wages calculated in step 4, calculate the Additional Recapture Amount using one of the following tables. Add the Additional Recapture Amount to the Annual Gross Tax.

   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:
   Over:	But Not Over:		Additional Recapture Amount Is:
   $0	$200,000		$0
   200,000	205,000		75
   205,000	210,000		150
   210,000	215,000		225
   215,000	220,000		300
   220,000	225,000		375
   225,000	230,000		450
   230,000	235,000		525
   235,000	240,000		600
   240,000	245,000		675
   245,000	250,000		750
   250,000	255,000		825
   255,000	260,000		900
   260,000	265,000		975
   265,000	270,000		1,050
   270,000	275,000		1,125
   275,000	280,000		1,200
   280,000	285,000		1,275
   285,000	290,000		1,350
   290,000	295,000		1,425
   295,000	300,000		1,500
   300,000	305,000		1,575
   305,000	310,000		1,650
   310,000	315,000		1,725
   315,000	320,000		1,800
   320,000	325,000		1,875
   325,000	330,000		1,950
   330,000	335,000		2,025
   335,000	340,000		2,100
   340,000	345,000		2,175
   345,000	and over		2,250

   Option B Head of Household
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		Additional Recapture Amount Is:
   $0	$320,000		$0
   320,000	328,000		120
   328,000	336,000		240
   336,000	344,000		360
   344,000	352,000		480
   352,000	360,000		600
   360,000	368,000		720
   368,000	376,000		840
   376,000	384,000		960
   384,000	392,000		1,080
   392,000	400,000		1,200
   400,000	408,000		1,320
   408,000	416,000		1,440
   416,000	424,000		1,560
   424,000	432,000		1,680
   432,000	440,000		1,800
   440,000	448,000		1,920
   448,000	456,000		2,040
   456,000	464,000		2,160
   464,000	472,000		2,280
   472,000	480,000		2,400
   480,000	488,000		2,520
   488,000	496,000		2,640
   496,000	504,000		2,760
   504,000	512,000		2,880
   512,000	520,000		3,000
   520,000	528,000		3,120
   528,000	536,000		3,240
   536,000	544,000		3,360
   544,000	552,000		3,480
   552,000	and over		3,600

   Option C Married - Filing Jointly (Spouse Not Working)
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		Additional Recapture Amount Is:
   $0	$400,000		$0
   400,000	410,000		150
   410,000	420,000		300
   420,000	430,000		450
   430,000	440,000		600
   440,000	450,000		750
   450,000	460,000		900
   460,000	470,000		1,050
   470,000	480,000		1,200
   480,000	490,000		1,350
   490,000	500,000		1,500
   500,000	510,000		1,650
   510,000	520,000		1,800
   520,000	530,000		1,950
   530,000	540,000		2,100
   540,000	550,000		2,250
   550,000	560,000		2,400
   560,000	570,000		2,550
   570,000	580,000		2,700
   580,000	590,000		2,850
   590,000	600,000		3,000
   600,000	610,000		3,150
   610,000	620,000		3,300
   620,000	630,000		3,450
   630,000	640,000		3,600
   640,000	650,000		3,750
   650,000	660,000		3,900
   660,000	670,000		4,050
   670,000	680,000		4,200
   680,000	690,000		4,350
   690,000	and over		4,500

   Option D Married - Filing Jointly (Both Spouses Working) (Combined Income Greater Than $100,500)
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		Additional Recapture Amount Is:
   $0	$200,000		$0
   200,000	205,000		75
   205,000	210,000		150
   210,000	215,000		225
   215,000	220,000		300
   220,000	225,000		375
   225,000	230,000		450
   230,000	235,000		525
   235,000	240,000		600
   240,000	245,000		675
   245,000	250,000		750
   250,000	255,000		825
   255,000	260,000		900
   260,000	265,000		975
   265,000	270,000		1,050
   270,000	275,000		1,125
   275,000	280,000		1,200
   280,000	285,000		1,275
   285,000	290,000		1,350
   290,000	295,000		1,425
   295,000	300,000		1,500
   300,000	305,000		1,575
   305,000	310,000		1,650
   310,000	315,000		1,725
   315,000	320,000		1,800
   320,000	325,000		1,875
   325,000	330,000		1,950
   330,000	335,000		2,025
   335,000	340,000		2,100
   340,000	345,000		2,175
   345,000	and over		2,250

   Option F Single
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		Additional Recapture Amount Is:
   $0	$200,000		$0
   200,000	205,000		75
   205,000	210,000		150
   210,000	215,000		225
   215,000	220,000		300
   220,000	225,000		375
   225,000	230,000		450
   230,000	235,000		525
   235,000	240,000		600
   240,000	245,000		675
   245,000	250,000		750
   250,000	255,000		825
   255,000	260,000		900
   260,000	265,000		975
   265,000	270,000		1,050
   270,000	275,000		1,125
   275,000	280,000		1,200
   280,000	285,000		1,275
   285,000	290,000		1,350
   290,000	295,000		1,425
   295,000	300,000		1,500
   300,000	305,000		1,575
   305,000	310,000		1,650
   310,000	315,000		1,725
   315,000	320,000		1,800
   320,000	325,000		1,875
   325,000	330,000		1,950
   330,000	335,000		2,025
   335,000	340,000		2,100
   340,000	345,000		2,175
   345,000	and over		2,250

   If the Employee has not Filed a Valid Form CT-W4
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		Additional Recapture Amount Is:
   $0	and over		$0

9. Using the employee's filing status and the gross annual wages calculated in step 4, determine the tax credit percentage. Multiply the Annual Gross Tax calculated in step 8 by the appropriate credit percentage to calculate the employee's Annual Tax Credit.

   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:
   Over:	But Not Over:		Multiply the Annual Gross Tax Amount By:
   $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:
   Over:	But Not Over:		Multiply the Annual Gross Tax Amount By:
   $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:
   Over:	But Not Over:		Multiply the Annual Gross Tax Amount By:
   $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%

   If the Employee's Filing Status is Option D Married - Filing Jointly (Both Spouses Working) (Combined Income Greater Than $100,500) or The Employee has not Filed a Valid Form CT-W4
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		Multiply the Annual Gross Tax Amount By:
   $0	and over		0%

   Option F Single
   If the Amount of Annual Wages Is:
   Over:	But Not Over:		Multiply the Annual Gross Tax Amount By:
   14,500	18,100		75%
   18,100	18,600		70%
   18,600	19,100		65%
   19,100	19,600		60%
   19,600	20,100		55%
   20,100	20,600		50%
   20,600	21,100		45%
   21,100	21,600		40%
   21,600	24,200		35%
   24,200	24,700		30%
   24,700	25,200		25%
   25,200	25,700		20%
   25,700	30,200		15%
   30,200	30,700		14%
   30,700	31,200		13%
   31,200	31,700		12%
   31,700	32,200		11%
   32,200	58,000		10%
   58,000	58,500		9%
   58,500	59,000		8%
   59,000	59,500		7%
   59,500	60,000		6%
   60,000	60,500		5%
   60,500	61,000		4%
   61,000	61,500		3%
   61,500	62,000		2%
   62,000	62,500		1%
   62,500	and over		0%

10. Subtract the Annual Tax Credit calculated in step 9 from the Annual Gross Tax amount calculated in step 8 to determine the employee's Annual Tax Due amount.
11. Divide the annual Connecticut tax withholding by 26 to obtain the biweekly Connecticut tax withholding.
12. Subtract the biweekly reduced withholding amount (reflected on line 3 of the CT-W4) from the result of step 11 to obtain the biweekly Connecticut tax withholding.
13. Add additional amount or percentage elected by the employee to the pay period tax calculated in the above step to determine the amount of tax to be withheld for this pay period.

Note: If the employee does not specify a reduced withholding amount, the biweekly Connecticut tax withholding will be the amount computed in step 11.