TAXES 16-10, Connecticut State Income Tax Withholding
Published: March 22, 2016
Effective: Pay Period 06, 2016
Summary
The income tax withholding formula for the State of Connecticut will include the following changes:
- The personal exemption for employees claiming withholding Option F (Single filers) will increase.
- The personal tax credit for employees claiming withholding Option F (Single filers) will increase.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
State Abbreviation: |
CT |
State Tax Withholding State Code: |
09 |
Acceptable Exemption Form: |
CT-W4 |
Basis for Withholding: |
State Exemptions |
Acceptable Exemption Data: |
A, B, C, D, or F |
TSP Deferred: |
Yes |
Additional Information: |
None |
Withholding Formula (Effective Pay Period 06, 2016)
- 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 times 26 to obtain the gross annual wages.
- Using the employee's filing status, subtract the appropriate personal exemption amount from the gross annual wages to determine the employee's taxable income. If the result is less than or equal to zero, the initial withholding amount is zero, then proceed to step 11.
Option A: Married - Filing Separately or Married - Filing Jointly (Both Spouses Working - Combined Income Less Than or Equal to $100,500)
If the Amount of Annual Wages Is:
The Personal Exemption Amount Is:
Over $0 but not over $24,000
$12,000
Over $24,000 but not over $25,000
$11,000
Over $25,000 but not over $26,000
$10,000
Over $26,000 but not over $27,000
$9,000
Over $27,000 but not over $28,000
$8,000
Over $28,000 but not over $29,000
$7,000
Over $29,000 but not over $30,000
$6,000
Over $30,000 but not over $31,000
$5,000
Over $31,000 but not over $32,000
$4,000
Over $32,000 but not over $33,000
$3,000
Over $33,000 but not over $34,000
$2,000
Over $34,000 but not over $35,000
$1,000
Over $35,000
$0
Option B: Head of Household
If the Amount of Annual Wages Is:
The Personal Exemption Amount Is:
Over $0 but not over $38,000
$19,000
Over $38,000 but not over $39,000
$18,000
Over $39,000 but not over $40,000
$17,000
Over $40,000 but not over $41,000
$16,000
Over $41,000 but not over $42,000
$15,000
Over $42,000 but not over $43,000
$14,000
Over $43,000 but not over $44,000
$13,000
Over $44,000 but not over $45,000
$12,000
Over $45,000 but not over $46,000
$11,000
Over $46,000 but not over $47,000
$10,000
Over $47,000 but not over $48,000
$9,000
Over $48,000 but not over $49,000
$8,000
Over $49,000 but not over $50,000
$7,000
Over $50,000 but not over $51,000
$6,000
Over $51,000 but not over $52,000
$5,000
Over $52,000 but not over $53,000
$4,000
Over $53,000 but not over $54,000
$3,000
Over $54,000 but not over $55,000
$2,000
Over $55,000 but not over $56,000
$1,000
Over $56,000
$0
Option C: Married or Married - Filing Jointly (Spouse Not Working)
If the Amount of Annual Wages Is:
The Personal Exemption Amount Is:
Over $0 but not over $48,000
$24,000
Over $48,000 but not over $49,000
$23,000
Over $49,000 but not over $50,000
$22,000
Over $50,000 but not over $51,000
$21,000
Over $51,000 but not over $52,000
$20,000
Over $52,000 but not over $53,000
$19,000
Over $53,000 but not over $54,000
$18,000
Over $54,000 but not over $55,000
$17,000
Over $55,000 but not over $56,000
$16,000
Over $56,000 but not over $57,000
$15,000
Over $57,000 but not over $58,000
$14,000
Over $58,000 but not over $59,000
$13,000
Over $59,000 but not over $60,000
$12,000
Over $60,000 but not over $61,000
$11,000
Over $61,000 but not over $62,000
$10,000
Over $62,000 but not over $63,000
$9,000
Over $63,000 but not over $64,000
$8,000
Over $64,000 but not over $65,000
$7,000
Over $65,000 but not over $66,000
$6,000
Over $66,000 but not over $67,000
$5,000
Over $67,000 but not over $68,000
$4,000
Over $68,000 but not over $69,000
$3,000
Over $69,000 but not over $70,000
$2,000
Over $70,000 but not over $71,000
$1,000
Over $71,000
$0
Option F: Single
If the Amount of Annual Wages Is:
The Personal Exemption Amount Is:
Over $0 but not over $30,000
$15,000
Over $30,000 but not over $31,000
$14,000
Over $31,000 but not over $32,000
$13,000
Over $32,000 but not over $33,000
$12,000
Over $33,000 but not over $34,000
$11,000
Over $34,000 but not over $35,000
$10,000
Over $35,000 but not over $36,000
$9,000
Over $36,000 but not over $37,000
$8,000
Over $37,000 but not over $38,000
$7,000
Over $38,000 but not over $39,000
$6,000
Over $39,000 but not over $40,000
$5,000
Over $40,000 but not over $41,000
$4,000
Over $41,000 but not over $42,000
$3,000
Over $42,000 but not over $43,000
$2,000
Over $43,000 but not over $44,000
$1,000
Over $44,000
$0
Option D: Married - Filing Jointly (Both Spouses Working - Combined Income Greater Than $100,500) or Has Not Filed a Valid Form CT-W4
If the Amount of Annual Wages Is:
The Personal Exemption Amount Is:
Over $0
$0
- Apply the employee's taxable income to the appropriate table(s) below to determine the annual gross tax without the annual tax credit.
Option A: Married - Filing Separately or Married - Filing Jointly (Both Spouses Working - Combined Income Less Than or Equal to $100,500)
If the Amount of Annual Taxable Wages Is:
The Annual Gross Tax Amount Is:
Over $0 but not over $10,000
$0 plus 3.0% over $0
Over $10,000 but not over $50,000
$300 plus 5.00% over $10,000
Over $50,000 but not over $100,000
$2,300 plus 5.50% over $50,000
Over $100,000 but not over $200,000
$5,050 plus 6.00% over $100,000
Over $200,000 but not over $250,000
$11,050 plus 6.50% over $200,000
Over $250,000 but not over $500,000
$14,300 plus 6.90% over $250,000
Over $500,000
$31,550 plus 6.99% over $500,000
Option B: Head of Household
If the Amount of Annual Taxable Wages Is:
The Annual Gross Tax Amount Is:
Over $0 but not over $16,000
$0 plus 3.0% over $0
Over $16,000 but not over $80,000
$480 plus 5.00% over $16,000
Over $80,000 but not over $160,000
$3,680 plus 5.50% over $80,000
Over $160,000 but not over $320,000
$8,080 plus 6.00% over $160,000
Over $320,000 but not over $400,000
$17,680 plus 6.50% over $320,000
Over $400,000 but not over $800,000
$22,880 plus 6.90% over $400,000
Over $800,000
$50,480 plus 6.99% over $800,000
Option C: Married - Filing Jointly (Spouse Not Working)
If the Amount of Annual Taxable Wages Is:
The Annual Gross Tax Amount Is:
Over $0 but not over $20,000
$0 plus 3.0% over $0
Over $20,000 but not over $100,000
$600 plus 5.00% over $20,000
Over $100,000 but not over $200,000
$4,600 plus 5.50% over $100,000
Over $200,000 but not over $400,000
$10,100 plus 6.00% over $200,000
Over $400,000 but not over $500,000
$22,100 plus 6.50% over $400,000
Over $500,000 but not over $1,000,000
$28,600 plus 6.90% over $500,000
Over $1,000,000
$63,100 plus 6.99% over $1,000,000
Option D: Married - Filing Jointly (Both Spouses Working - Combined Income Greater Than $100,500)
If the Amount of Annual Taxable Wages Is:
The Annual Gross Tax Amount Is:
Over $0 but not over $10,000
$0 plus 3.0% over $0
Over $10,000 but not over $50,000
$300 plus 5.00% over $10,000
Over $50,000 but not over $100,000
$2,300 plus 5.50% over $50,000
Over $100,000 but not over $200,000
$5,050 plus 6.00% over $100,000
Over $200,000 but not over $250,000
$11,050 plus 6.50% over $200,000
Over $250,000 but not over $500,000
$14,300 plus 6.90% over $250,000
Over $500,000
$31,550 plus 6.99% over $500,000
Option F: Single
If the Amount of Annual Taxable Wages Is:
The Annual Gross Tax Amount Is:
Over $0 but not over $10,000
$0 plus 3.0% over $0
Over $10,000 but not over $50,000
$300 plus 5.00% over $10,000
Over $50,000 but not over $100,000
$2,300 plus 5.50% over $50,000
Over $100,000 but not over $200,000
$5,050 plus 6.00% over $100,000
Over $200,000 but not over $250,000
$11,050 plus 6.50% over $200,000
Over $250,000 but not over $500,000
$14,300 plus 6.90% over $250,000
Over $500,000
$31,550 plus 6.99% over $500,000
If the Employee Has Not Filed a Valid Form CT-W4
If the Amount of Annual Taxable Wages Is:
The Annual Gross Tax Amount Is:
Over $0
$0 plus 6.99% over $0
- From the tables below, use the employee's filing status and gross annual wages (calculated in step 4) to calculate the 3 percent Phased-Out Amount. Add the 3 percent Phased-Out Amount to the Annual Gross Tax calculated in step 6.
Option A: Married - Filing Separately or Married - Filing Jointly (Both Spouses Working - Combined Income Less Than or Equal to $100,500)
If the Amount of Annual Wages Is:
The 3% Phased-Out Amount Is:
Over $0 but not over $50,250
$0
Over $50,250 but not over $52,750
$20
Over $52,750 but not over $55,250
$40
Over $55,250 but not over $57,750
$60
Over $57,750 but not over $60,250
$80
Over $60,250 but not over $62,750
$100
Over $62,750 but not over $65,250
$120
Over $65,250 but not over $67,750
$140
Over $67,750 but not over $70,250
$160
Over $70,250 but not over $72,750
$180
Over $72,750
$200
Option B: Married - Head of Household
If the Amount of Annual Wages Is:
The 3% Phased-Out Amount Is:
Over $0 but not over $78,500
$0
Over $78,500 but not over $82,500
$32
Over $82,500 but not over $86,500
$64
Over $86,500 but not over $90,500
$96
Over $90,500 but not over $94,500
$128
Over $94,500 but not over $98,500
$160
Over $98,500 but not over $102,500
$192
Over $102,500 but not over $106,500
$224
Over $106,500 but not over $110,500
$256
Over $110,500 but not over $114,500
$288
Over $114,500
$320
Option C: Married - Filing Jointly (Spouse Not Working)
If the Amount of Annual Wages Is:
The 3% Phased-Out Amount Is:
Over $0 but not over $100,500
$0
Over $100,500 but not over $105,500
$40
Over $105,500 but not over $110,500
$80
Over $110,500 but not over $115,500
$120
Over $115,500 but not over $120,500
$160
Over $120,500 but not over $125,500
$200
Over $125,500 but not over $130,500
$240
Over $130,500 but not over $135,500
$280
Over $135,500 but not over $140,500
$320
Over $140,500 but not over $145,500
$360
Over $145,500
$400
Option D: Married - Filing Jointly (Both Spouses Working - Combined Income Greater Than $100,500)
If the Amount of Annual Wages Is:
The 3% Phased-Out Amount Is:
Over $0 but not over $50,250
$0
Over $50,250 but not over $52,750
$20
Over $52,750 but not over $55,250
$40
Over $55,250 but not over $57,750
$60
Over $57,750 but not over $60,250
$80
Over $60,250 but not over $62,750
$100
Over $62,750 but not over $65,250
$120
Over $65,250 but not over $67,750
$140
Over $67,750 but not over $70,250
$160
Over $70,250 but not over $72,750
$180
Over $72,750
$200
Option F: Single
If the Amount of Annual Wages Is:
The 3% Phased-Out Amount Is:
Over $0 but not over $56,500
$0
Over $56,500 but not over $61,500
$20
Over $61,500 but not over $66,500
$40
Over $66,500 but not over $71,500
$60
Over $71,500 but not over $76,500
$80
Over $76,500 but not over $81,500
$100
Over $81,500 but not over $86,500
$120
Over $86,500 but not over $91,500
$140
Over $91,500 but not over $96,500
$160
Over $96,500 but not over $101,500
$180
Over $101,500
$200
If the Employee Has Not Filed a Valid Form CT-W4
If the Amount of Annual Wages Is:
The 3% Phased-Out Amount Is:
Over $0
$0
- From the tables below, use the employee's filing status and the annual wages (calculated in step 4) to calculate the Additional Recapture Amount. Add the Additional Recapture Amount to the Annual Gross Tax.
Option A: Married - Filing Separately or Married - Filing Jointly (Both Spouses Working - Combined Income Less Than or Equal to $100,500)
If the Amount of Annual Wages Is:
Additional Recapture Amount Is:
Over $0 but not over $200,000
$0
Over $200,000 but not over $205,000
$90
Over $205,000 but not over $210,000
$180
Over $210,000 but not over $215,000
$270
Over $215,000 but not over $220,000
$360
Over $220,000 but not over $225,000
$450
Over $225,000 but not over $230,000
$540
Over $230,000 but not over $235,000
$630
Over $235,000 but not over $240,000
$720
Over $240,000 but not over $245,000
$810
Over $245,000 but not over $250,000
$900
Over $250,000 but not over $255,000
$990
Over $255,000 but not over $260,000
$1,080
Over $260,000 but not over $265,000
$1,170
Over $265,000 but not over $270,000
$1,260
Over $270,000 but not over $275,000
$1,350
Over $275,000 but not over $280,000
$1,440
Over $280,000 but not over $285,000
$1,530
Over $285,000 but not over $290,000
$1,620
Over $290,000 but not over $295,000
$1,710
Over $295,000 but not over $300,000
$1,800
Over $300,000 but not over $305,000
$1,890
Over $305,000 but not over $310,000
$1,980
Over $310,000 but not over $315,000
$2,070
Over $315,000 but not over $320,000
$2,160
Over $320,000 but not over $325,000
$2,250
Over $325,000 but not over $330,000
$2,340
Over $330,000 but not over $335,000
$2,430
Over $335,000 but not over $340,000
$2,520
Over $340,000 but not over $345,000
$2,610
Over $345,000 but not over $500,000
$2,700
Over $500,000 but not over $505,000
$2,750
Over $505,000 but not over $510,000
$2,800
Over $510,000 but not over $515,000
$2,850
Over $515,000 but not over $520,000
$2,900
Over $520,000 but not over $525,000
$2,950
Over $525,000 but not over $530,000
$3,000
Over $530,000 but not over $535,000
$3,050
Over $535,000 but not over $540,000
$3,100
Over $540,000
$3,150
Option B: Head of Household
If the Amount of Annual Wages Is:
Additional Recapture Amount Is:
Over $0 but not over $320,000
$0
Over $320,000 but not over $328,000
$140
Over $328,000 but not over $336,000
$280
Over $336,000 but not over $344,000
$420
Over $344,000 but not over $352,000
$560
Over $352,000 but not over $360,000
$700
Over $360,000 but not over $368,000
$840
Over $368,000 but not over $376,000
$980
Over $376,000 but not over $384,000
$1,120
Over $384,000 but not over $392,000
$1,260
Over $392,000 but not over $400,000
$1,400
Over $400,000 but not over $408,000
$1,540
Over $408,000 but not over $416,000
$1,680
Over $416,000 but not over $424,000
$1,820
Over $424,000 but not over $432,000
$1,960
Over $432,000 but not over $440,000
$2,100
Over $440,000 but not over $448,000
$2,240
Over $448,000 but not over $456,000
$2,380
Over $456,000 but not over $464,000
$2,520
Over $464,000 but not over $472,000
$2,660
Over $472,000 but not over $480,000
$2,800
Over $480,000 but not over $488,000
$2,940
Over $488,000 but not over $496,000
$3,080
Over $496,000 but not over $504,000
$3,220
Over $504,000 but not over $512,000
$3,360
Over $512,000 but not over $520,000
$3,500
Over $520,000 but not over $528,000
$3,640
Over $528,000 but not over $536,000
$3,780
Over $536,000 but not over $544,000
$3,920
Over $544,000 but not over $552,000
$4,060
Over $552,000 but not over $800,000
$4,200
Over $800,000 but not over $808,000
$4,280
Over $808,000 but not over $816,000
$4,360
Over $816,000 but not over $824,000
$4,440
Over $824,000 but not over $832,000
$4,520
Over $832,000 but not over $840,000
$4,600
Over $840,000 but not over $848,000
$4,680
Over $848,000 but not over $856,000
$4,760
Over $856,000 but not over $864,000
$4,840
Over $864,000
$4,920
Option C: Married - Filing Jointly (Spouse Not Working)
If the Amount of Annual Wages Is:
Additional Recapture Amount Is:
Over $0 but not over $400,000
$0
Over $400,000 but not over $410,000
$180
Over $410,000 but not over $420,000
$360
Over $420,000 but not over $430,000
$540
Over $430,000 but not over $440,000
$720
Over $440,000 but not over $450,000
$900
Over $450,000 but not over $460,000
$1,080
Over $460,000 but not over $470,000
$1,260
Over $470,000 but not over $480,000
$1,440
Over $480,000 but not over $490,000
$1,620
Over $490,000 but not over $500,000
$1,800
Over $500,000 but not over $510,000
$1,980
Over $510,000 but not over $520,000
$2,160
Over $520,000 but not over $530,000
$2,340
Over $530,000 but not over $540,000
$2,520
Over $540,000 but not over $550,000
$2,700
Over $550,000 but not over $560,000
$2,880
Over $560,000 but not over $570,000
$3,060
Over $570,000 but not over $580,000
$3,240
Over $580,000 but not over $590,000
$3,420
Over $590,000 but not over $600,000
$3,600
Over $600,000 but not over $610,000
$3,780
Over $610,000 but not over $620,000
$3,960
Over $620,000 but not over $630,000
$4,140
Over $630,000 but not over $640,000
$4,320
Over $640,000 but not over $650,000
$4,500
Over $650,000 but not over $660,000
$4,680
Over $660,000 but not over $670,000
$4,860
Over $670,000 but not over $680,000
$5,040
Over $680,000 but not over $690,000
$5,220
Over $690,000 but not over $1,000,000
$5,400
Over $1,000,000 but not over $1,010,000
$5,500
Over $1,010,000 but not over $1,020,000
$5,600
Over $1,020,000 but not over $1,030,000
$5,700
Over $1,030,000 but not over $1,040,000
$5,800
Over $1,040,000 but not over $1,050,000
$5,900
Over $1,050,000 but not over $1,060,000
$6,000
Over $1,060,000 but not over $1,070,000
$6,100
Over $1,070,000 but not over $1,080,000
$6,200
Over $1,080,000
$6,300
Option D: Married - Filing Jointly (Both Spouses Working - Combined Income Greater Than $100,500)
If the Amount of Annual Wages Is:
Additional Recapture Amount Is:
Over $0 but not over $200,000
$0
Over $200,000 but not over $205,000
$90
Over $205,000 but not over $210,000
$180
Over $210,000 but not over $215,000
$270
Over $215,000 but not over $220,000
$360
Over $220,000 but not over $225,000
$450
Over $225,000 but not over $230,000
$540
Over $230,000 but not over $235,000
$630
Over $235,000 but not over $240,000
$720
Over $240,000 but not over $245,000
$810
Over $245,000 but not over $250,000
$900
Over $250,000 but not over $255,000
$990
Over $255,000 but not over $260,000
$1,080
Over $260,000 but not over $265,000
$1,170
Over $265,000 but not over $270,000
$1,260
Over $270,000 but not over $275,000
$1,350
Over $275,000 but not over $280,000
$1,440
Over $280,000 but not over $285,000
$1,530
Over $285,000 but not over $290,000
$1,620
Over $290,000 but not over $295,000
$1,710
Over $295,000 but not over $300,000
$1,800
Over $300,000 but not over $305,000
$1,890
Over $305,000 but not over $310,000
$1,980
Over $310,000 but not over $315,000
$2,070
Over $315,000 but not over $320,000
$2,160
Over $320,000 but not over $325,000
$2,250
Over $325,000 but not over $330,000
$2,340
Over $330,000 but not over $335,000
$2,430
Over $335,000 but not over $340,000
$2,520
Over $340,000 but not over $345,000
$2,610
Over $345,000 but not over $500,000
$2,700
Over $500,000 but not over $505,000
$2,750
Over $505,000 but not over $510,000
$2,800
Over $510,000 but not over $515,000
$2,850
Over $515,000 but not over $520,000
$2,900
Over $520,000 but not over $525,000
$2,950
Over $525,000 but not over $530,000
$3,000
Over $530,000 but not over $535,000
$3,050
Over $535,000 but not over $540,000
$3,100
Over $540,000
$3,150
Option F: Single
If the Amount of Annual Wages Is:
Additional Recapture Amount Is:
Over $0 but not over $200,000
$0
Over $200,000 but not over $205,000
$90
Over $205,000 but not over $210,000
$180
Over $210,000 but not over $215,000
$270
Over $215,000 but not over $220,000
$360
Over $220,000 but not over $225,000
$450
Over $225,000 but not over $230,000
$540
Over $230,000 but not over $235,000
$630
Over $235,000 but not over $240,000
$720
Over $240,000 but not over $245,000
$810
Over $245,000 but not over $250,000
$900
Over $250,000 but not over $255,000
$990
Over $255,000 but not over $260,000
$1,080
Over $260,000 but not over $265,000
$1,170
Over $265,000 but not over $270,000
$1,260
Over $270,000 but not over $275,000
$1,350
Over $275,000 but not over $280,000
$1,440
Over $280,000 but not over $285,000
$1,530
Over $285,000 but not over $290,000
$1,620
Over $290,000 but not over $295,000
$1,710
Over $295,000 but not over $300,000
$1,800
Over $300,000 but not over $305,000
$1,890
Over $305,000 but not over $310,000
$1,980
Over $310,000 but not over $315,000
$2,070
Over $315,000 but not over $320,000
$2,160
Over $320,000 but not over $325,000
$2,250
Over $325,000 but not over $330,000
$2,340
Over $330,000 but not over $335,000
$2,430
Over $335,000 but not over $340,000
$2,520
Over $340,000 but not over $345,000
$2,610
Over $345,000 but not over $500,000
$2,700
Over $500,000 but not over $505,000
$2,750
Over $505,000 but not over $510,000
$2,800
Over $510,000 but not over $515,000
$2,850
Over $515,000 but not over $520,000
$2,900
Over $520,000 but not over $525,000
$2,950
Over $525,000 but not over $530,000
$3,000
Over $530,000 but not over $535,000
$3,050
Over $535,000 but not over $540,000
$3,100
Over $540,000
$3,150
If the Employee Has Not Filed a Valid Form CT-W4
If the Amount of Annual Wages Is:
Additional Recapture Amount Is:
Over $0
$0
- Using the employee's filing status and the gross annual wages calculated in step 4, determine the tax credit percentage. Multiply the Annual Gross Tax calculated in step 8 by the appropriate credit percentage to calculate the employee's Annual Tax Credit.
Option A: Married - Filing Separately or Married - Filing Jointly (Both Spouses Working - Combined Income Less Than or Equal to $100,500)
Annual Gross Pay:
Multiply the Annual Gross Tax Amount By:
Over $12,000 but not over $15,000
75%
Over $15,000 but not over $15,500
70%
Over $15,500 but not over $16,000
65%
Over $16,000 but not over $16,500
60%
Over $16,500 but not over $17,000
55%
Over $17,000 but not over $17,500
50%
Over $17,500 but not over $18,000
45%
Over $18,000 but not over $18,500
40%
Over $18,500 but not over $20,000
35%
Over $20,000 but not over $20,500
30%
Over $20,500 but not over $21,000
25%
Over $21,000 but not over $21,500
20%
Over $21,500 but not over $25,000
15%
Over $25,000 but not over $25,500
14%
Over $25,500 but not over $26,000
13%
Over $26,000 but not over $26,500
12%
Over $26,500 but not over $27,000
11%
Over $27,000 but not over $48,000
10%
Over $48,000 but not over $48,500
9%
Over $48,500 but not over $49,000
8%
Over $49,000 but not over $49,500
7%
Over $49,500 but not over $50,000
6%
Over $50,000 but not over $50,500
5%
Over $50,500 but not over $51,000
4%
Over $51,000 but not over $51,500
3%
Over $51,500 but not over $52,000
2%
Over $52,000 but not over $52,500
1%
Over $52,500
0%
Option B: Head of Household
Annual Gross Pay:
Multiply the Annual Gross Tax Amount By:
Over $19,000 but not over $24,000
75%
Over $24,000 but not over $24,500
70%
Over $24,500 but not over $25,000
65%
Over $25,000 but not over $25,500
60%
Over $25,500 but not over $26,000
55%
Over $26,000 but not over $26,500
50%
Over $26,500 but not over $27,000
45%
Over $27,000 but not over $27,500
40%
Over $27,500 but not over $34,000
35%
Over $34,000 but not over $34,500
30%
Over $34,500 but not over $35,000
25%
Over $35,000 but not over $35,500
20%
Over $35,500 but not over $44,000
15%
Over $44,000 but not over $44,500
14%
Over $44,500 but not over $45,000
13%
Over $45,000 but not over $45,500
12%
Over $45,500 but not over $46,000
11%
Over $46,000 but not over $74,000
10%
Over $74,000 but not over $74,500
9%
Over $74,500 but not over $75,000
8%
Over $75,000 but not over $75,500
7%
Over $75,500 but not over $76,000
6%
Over $76,000 but not over $76,500
5%
Over $76,500 but not over $77,000
4%
Over $77,000 but not over $77,500
3%
Over $77,500 but not over $78,000
2%
Over $78,000 but not over $78,500
1%
Over $78,500
0%
Option C: Married - Filing Jointly (Spouse Not Working)
Annual Gross Pay:
Multiply the Annual Gross Tax Amount By:
Over $24,000 but not over $30,000
75%
Over $30,000 but not over $30,500
70%
Over $30,500 but not over $31,000
65%
Over $31,000 but not over $31,500
60%
Over $31,500 but not over $32,000
55%
Over $32,000 but not over $32,500
50%
Over $32,500 but not over $33,000
45%
Over $33,000 but not over $33,500
40%
Over $33,500 but not over $40,000
35%
Over $40,000 but not over $40,500
30%
Over $40,500 but not over $41,000
25%
Over $41,000 but not over $41,500
20%
Over $41,500 but not over $50,000
15%
Over $50,000 but not over $50,500
14%
Over $50,500 but not over $51,000
13%
Over $51,000 but not over $51,500
12%
Over $51,500 but not over $52,000
11%
Over $52,000 but not over $96,000
10%
Over $96,000 but not over $96,500
9%
Over $96,500 but not over $97,000
8%
Over $97,000 but not over $97,500
7%
Over $97,500 but not over $98,000
6%
Over $98,000 but not over $98,500
5%
Over $98,500 but not over $99,000
4%
Over $99,000 but not over $99,500
3%
Over $99,500 but not over $100,000
2%
Over $100,000 but not over $100,500
1%
Over $100,500
0%
Option F: Single
Annual Gross Pay:
Multiply the Annual Gross Tax Amount By:
Over $15,000 but not over $18,800
75%
Over $18,800 but not over $19,300
70%
Over $19,300 but not over $19,800
65%
Over $19,800 but not over $20,300
60%
Over $20,300 but not over $20,800
55%
Over $20,800 but not over $21,300
50%
Over $21,300 but not over $21,800
45%
Over $21,800 but not over $22,300
40%
Over $22,300 but not over $25,000
35%
Over $25,000 but not over $25,500
30%
Over $25,500 but not over $26,000
25%
Over $26,000 but not over $26,500
20%
Over $26,500 but not over $31,300
15%
Over $31,300 but not over $31,800
14%
Over $31,800 but not over $32,300
13%
Over $32,300 but not over $32,800
12%
Over $32,800 but not over $33.300
11%
Over $33,300 but not over $60,000
10%
Over $60,000 but not over $60,500
9%
Over $60,500 but not over $61,000
8%
Over $61,000 but not over $61,500
7%
Over $61,500 but not over $62,000
6%
Over $62,000 but not over $62,500
5%
Over $62,500 but not over $63,000
4%
Over $63,000 but not over $63,500
3%
Over $63,500 but not over $64,000
2%
Over $64,000 but not over $64,500
1%
Over $64,500
0%
If the Employee's Filing Status Is Option D: Married - Filing Jointly (Both Spouses Working - Combined Income Greater Than $100,500) or the Employee Has Not Filed a Valid Form CT-W4
If the Amount of Annual Wages Is:
Multiply the Annual Gross Tax Amount By:
Over $0
0%
- Subtract the Annual Tax Credit calculated in step 9 from the Annual Gross Tax amount calculated in step 8 to determine the employee's Annual Tax Due amount.
- Divide the annual Connecticut tax withholding by 26 to obtain the biweekly Connecticut tax withholding.
- Subtract the biweekly reduced withholding amount (reflected on line 3 of the CT-W4) from the result of step 11 to obtain the biweekly Connecticut tax withholding.
- Add additional amount or percentage elected by the employee to the pay period tax calculated in the above step to determine the amount of tax to be withheld for this pay period.
Note: If the employee does not specify a reduced withholding amount, the biweekly Connecticut tax withholding will be the amount computed in step 11.
Additional Resources
To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the NFC homepage. Click the Publications tab in the center ribbon. Select U.S. Income Tax Formulas from the Publication menu to launch the tax map. Click the desired State from the map provided for the formula.
Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the Internet using the Requester Console.