Missouri State Income Tax Withholding Information

State Abbreviation:

MO

State Tax Withholding State Code:

29

Acceptable Exemption Form:

MO W-4

Basis for Withholding:

State Exemptions and the amount of Federal Income Tax Withheld each pay period.

Acceptable Exemption Data:

S, M, N H/Total Allowances Claimed

TSP Deferred:

Yes

Special Coding:

Determine the Total Number of Allowances Claimed field as follows:

First Position - S = Single; M = Married (One Spouse Working); N = Married, (Both Spouses Working);
H = Head of Household.

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 15-25, Missouri State Income Tax Withholding

Withholding Formula (Effective Pay Period 06, 2015)

  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 annual wages.
  5. Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages.

    If the Employee Is:

    The Standard Deduction Is:

    Single

    $6,300

    Married (Spouse Works)

    $6,300

    Married (Spouse Does Not Work)

    $12,600

    Head of Household

    $9,250
  6. Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 5:

    Single

    Multiply the first allowance claimed by $2,100 and each additional allowance by $1,200

    Married (Spouse Works)

    Multiply the first allowance claimed by $2,100 and each additional allowance by $1,200

    Married (Spouse Does Not Work)

    Multiply the first allowance claimed by $2,100, the second allowance by $2,100, and each additional allowance by $1,200

    Head of Household

    Multiply the first allowance claimed by $3,500 and each additional allowance by $1,200
  7. Multiply the biweekly Federal income tax withholding (calculated each pay period) by 26 to compute the annual Federal income tax withholding* and subtract this amount from the result of step 6.

    * Maximum of $5,000 for Single/Head of Household and Married (Spouse Works)
    Maximum of $10,000 for Married (Spouse Does Not Work)

  8. Apply the taxable income computed in step 7 to the following table to obtain the annual Missouri tax withholding.

    Tax Withholding Table

    If the Amount of
    Taxable Income Is:

    The Amount of Missouri
    Tax Withholding Should Be:

    Over:

    But Not Over:

     

    Of Excess Over:

    $0

    $1,000

     

    $0

    plus

    1.5%

    $0

    1,000

    2,000

     

    15

    plus

    2.0%

    1,000

    2,000

    3,000

     

    35

    plus

    2.5%

    2,000

    3,000

    4,000

     

    60

    plus

    3.0%

    3,000

    4,000

    5,000

     

    90

    plus

    3.5%

    4,000

    5,000

    6,000

     

    125

    plus

    4.0%

    5,000

    6,000

    7,000

     

    165

    plus

    4.5%

    6,000

    7,000

    8,000

     

    210

    plus

    5.0%

    7,000

    8,000

    9,000

     

    260

    plus

    5.5%

    8,000

    9,000

    and over

     

    315

    plus

    6.0%

    9,000
  9. Divide the annual Missouri tax withholding by 26 and round to the nearest dollar to obtain the biweekly Missouri tax withholding.
  10. 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.