TAXES 16-21, District of Columbia Income Tax Withholding

Published: March 25, 2016
Effective: Pay Period 06, 2016

Summary

The District of Columbia taxable income and tax withholding amounts will increase. No action on the part of the employee or the personnel office is necessary.

Tax Formula

State Abbreviation:

DC

State Tax Withholding State Code:

11

Acceptable Exemption Form:

D-4

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

S, M, H, N/Number of Exemptions

TSP Deferred:

Yes

Special Coding:

Determine the Total Number Of Allowances field as follows:

First Position − S = Single; M = Married, Filing Jointly;
N = Married, Filing Separately; 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

Withholding Formula (Effective Pay Period 06, 2016)

  1. Subtract the 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 (taxable life insurance, etc.) 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 dependent allowance by applying the following guideline and subtract this amount from the annual wages to compute the taxable income:

    Dependent Allowance = $1,775 x Number of Dependents

  6. Apply the taxable income computed in step 5 to the table below to determine the District of Columbia tax withholding.

    Tax Withholding Table

    If the Amount of Taxable Income Is:

    The Amount of District of Columbia Tax Withholding Should Be:

    Over $0 but not over $10,000

    $0.00 plus 4.00% of excess over $0

    Over $10,000 but not over $40,000

    $400.00 plus 6.00% of excess over $10,000

    Over $40,000 but not over $60,000

    $2,200.00 plus 6.50% of excess over $40,000

    Over $60,000 but not over $350,000

    $3,500.00 plus 8.50% of excess over $60,000

    Over $350,000 but not over $1,000,000

    $28,150.00 plus 8.75% of excess over $350,000

    Over $1,000,000

    $85,025.00 plus 8.95% of excess over $1,000,000
  7. Divide the annual District of Columbia tax withholding by 26 to obtain the biweekly District of Columbia tax withholding.

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.