Rhode Island State Income Tax Withholding Information

State Abbreviation:

RI

State Tax Withholding State Code:

44

Acceptable Exemption Form:

RI W-4 or W-4

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

0/Number of Exemptions

TSP Deferred:

Yes

Special Coding:

Determine the Total Number of Allowances Claimed field as follows:

First Position - Enter 0 (zero).

Second and Third Positions - Enter the number of exemptions claimed.

Additional Information:

Employees can use either the Federal W-4 form or submit Form RI W-4. Employees are no longer required to claim the same number of exemptions for State purposes as claimed for Federal withholdings.

Additional Resources:

TAXES 15-29, Rhode Island State Income Tax Withholding

Withholding Formula (Effective Pay Period 06, 2015)

  1. Subtract the nontaxable biweekly Thrift Savings Plan contributions 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. Multiply the number of exemptions claimed by the exemption amount in the following table and subtract this result from the annualized gross pay to determine the annualized taxable wages:

    Annualized Gross Pay:

    Exemption Amount:

    Up to $214,700

    $ 1,000

    Greater than $214,700

    $ 0
  6. Apply the following tax rates to annualized taxable wages to determine the annual tax amount:

    Taxable Wages

     

    If the Amount of
    Taxable Income Is:

    The Amount of the Rhode Island Tax Withholding Should Be:

    Over:

     

    Not Over:

     

     

    Of Excess Over:

    $0

     

    60,550

     

     

    $0.00

    plus

    3.75%

    $0

    60,550

     

    137,650

     

     

    2,270.63

    plus

    4.75%

    60,550

    137,650

     

    and over

     

     

    5,932.88

    plus

    5.99%

    137,650
  7. Divide the annual Rhode Island tax withholdings by 26 to obtain the biweekly Rhode Island tax withholding.