Wisconsin State Income Tax Withholding Information

State Abbreviation:

WI

State Tax Withholding State Code:

55

Acceptable Exemption Form:

WT-4

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

S, M/Number of Allowances

TSP Deferred:

Yes

Special Coding:

Determine the Total Number of Allowances Claimed field as follows:

First Position - Enter the employee's marital status indicated on the WT-4. S = Single; M = Married.

Second and Third Positions - Enter the total number of allowances claimed. If less than 10, precede with a 0 (zero).

Additional Information:

None

Additional Resources:

TAXES 14-21, Wisconsin State Income Tax Withholding

Withholding Formula (Effective Pay Period 07, 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 taxable 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 standard deduction by applying the following guidelines and subtract this amount from the annual wages.

    If the Employee is Single and Annual Wages are:

    Then the Standard Deduction is:

    Over

    But Not Over

     

    $0

    $15,200

    $5,730

    15,200

    62,950

    5,730 -12% x (Annual Wage - 15,200)

    62,950

    and over

    0

    if the Employee is Married and Annual Wages are:

    Then the Standard Deduction is:

    Not Less Than

    Less Than

     

    $0

    $21,400

    $7,870

    21,400

    60,750

    7,870 - 20% x (Annual Wage - 21,400)

    60,750

    and over

    0
  6. Apply the following guidelines to determine the exemption allowance and subtract this amount from the results in step 3.

    Exemption Allowance = $400.00 x Number of Exemptions

  7. Apply the taxable income computed in step 4 to the following table to determine the Wisconsin tax withholding.

    If the Taxable Wages are:

    Amount of Tax is:

    Over

    But Not
    Over:

     

    Of Excess Over:

    $0

    $10,910

     

    $0.00

    plus

    4.00%

    $0

    10,910

    21,820

     

    436.40

    plus

    5.84%

    10,910

    21,820

    240,190

     

    1,073.54

    plus

    6.27%

    21,820

    240,190

    and over

     

    14,765.34

    plus

    7.65%

    240,190
  8. Divide the annual Wisconsin tax withholding by 26 to obtain the biweekly Wisconsin tax withholding.