Kentucky Counties Income Tax Information Withholding

Withholding Formula Effective Pay Period 01, 2015

1. Multiply the gross biweekly wages by 26 to obtain the annual wages.
2. Apply the gross annual wages to the following guideline to determine the annual Kentucky county income tax withholding.

   Compute the County Income Tax Withholding For:			By Multiplying the Gross Annual Wages By:
   	State/County Codes	Resident Percentage		Nonresident Percentage	County Tax Status (Duty Station = DS Residence = R)
   Boone	21/015	0.81		0.81	DS
   Clay (voluntary)	21/051	1.00		1.00	DS
   Jefferson	21/111	2.20		1.45	DS
   Kenton	21/117	0.70972		0.70972	DS
   Madison	21/151	1.00		1.00	DS
   McCracken	21/145	1.00		1.00	DS

   ¹ _{Maximum taxable wage base of $58,627 (maximum annual tax of $469.02) applies to the 0.8-percent occupational tax. Maximum taxable wage base of $16,666 (maximum annual tax of $25) applies to the 0.15-percent Senior Citizen and Mental Health Tax.}

   ² _{Maximum taxable wage base of $118,500 (maximum annual tax of $280.00) applies to the 0.7097-percent occupational tax.The lower taxable wage base limit remains $25,000. The payroll tax rates remain 0.7097% on wages up to $25,000 and 0.1097% on wages greater than $25,000 and up to the OASDI wage maximum of $118,500.}

3. Divide the annual Kentucky city income tax withholding by 26 to obtain the biweekly Kentucky city income tax withholding.