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State Abbreviation: |
ME |
|---|---|
State Tax Withholding State Code: |
23 |
Acceptable Exemption Form: |
W-4 or W-4ME |
Basis for Withholding: |
State Exemptions |
Acceptable Exemption Data: |
S, Q, M/Number of Allowances |
TSP Deferred: |
Yes |
Special Coding: |
Determine the Total Number of Allowances Claimed field as follows: First Position - S = Single; Q = Nonresident Alien; M = Married. Second and Third Positions - Enter the number of allowances claimed. If less than 10, precede with a 0 (zero). |
Additional Information: |
None |
Additional Resources: |
Withholding Formula (Effective Pay Period 06, 2015)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- 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.
- 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.
- Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
- Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 4 to determine the taxable income.
Exemption Allowance = $4,000 x Number of Exemptions.
- If the employee is a nonresident alien, add $6,300 to employee's taxable wages. The employee will be taxed as having filed as a Single Taxpayer.
- Apply the taxable income computed in step 5 or step 6 for Nonresident Alien to the following table to determine the annual Maine income tax withholding.
Tax Withholding Table
Single (Filing Status S)
or
Nonresident Alien (Filing Status Q)If the Amount of
Taxable Income Is:The Amount of Maine
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$8,650
$0
plus
0.00%
$0
8,650
24,350
0
plus
6.50%
8,650
24,350
and over
1,021
plus
7.95%
24,350
Tax Withholding Table
Married (Filing Status M)
If the Amount of
Taxable Income Is:The Amount of Maine
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$20,200
$0
plus
0.00%
$0
20,200
51,600
0
plus
6.50%
20,200
51,600
and over
2,041
plus
7.95%
51,600
- Divide the annual Maine income tax withholding determined by 26 and round to the nearest dollar to obtain the biweekly Maine income tax withholding.
- 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 this pay period.