TAXES 16-28, Idaho State Income Tax Withholding

Published: August 26, 2016
Effective: Pay Period 20, 2016

Summary

The income tax withholding table for the State of Idaho will change as follows:

No action on the part of the employee or the personnel office is necessary.

Tax Formula

State Abbreviation:

ID

State Tax Withholding State Code:

16

Acceptable Exemption Form:

W-4

Basis for Withholding:

State or Federal Exemptions

Acceptable Exemption Data:

S/M, Number of Exemptions

TSP Deferred:

Yes

Special Coding:

None

Additional Information:

If a State income tax certificate has not been processed or a valid State exemption code is not present, the Federal exemptions will be used in the computation of State taxes.

Withholding Formula (Effective Pay Period 20, 2016)

  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 times 26 to obtain the gross annual wages.
  5. Determine the exemption allowance by applying the following guideline and subtract this amount from step 4:

    Exemption Allowance = $4,050 x Number of Exemptions

  6. Apply the taxable income computed in step 5 to the following table to determine the annual Idaho tax withholding:

    Single - Tax Withholding Tables

    If the Amount of Taxable Income Is:

    The Amount of Idaho Tax Withholding Should Be:

    Over $0 but not over $2,250

    $0.00

    Over $2,250 but not over $3,704

    $0.00 plus 1.6% of excess over $2,250

    Over $3,704 but not over $5,158

    $23.00 plus 3.6% of excess over $3,704

    Over $5,158 but not over $6,612

    $75.00 plus 4.1% of excess over $5,158

    Over $6,612 but not over $8,066

    $135.00 plus 5.1% of excess over $6,612

    Over $8,066 but not over $9,520

    $209.00 plus 6.1% of excess over $8,066

    Over $9,520 but not over $13,155

    $298.00 plus 7.1% of excess over $9,520

    Over $13,155

    $556.00 plus 7.4% of excess over $13,155

  7. If the employee is Married, apply the following tax rates to the annual taxable wages to determine the annual tax amount:

    Married - Tax Withholding Tables

    If the Amount of Taxable Income Is:

    The Amount of Idaho Tax Withholding Should Be:

    Over $0 but not over $8,550

    $0.00

    Over $8,550 but not over $11,458

    $0.00 plus 1.6% of excess over $8,550

    Over $11,458 but not over $14,366

    $47.00 plus 3.6% of excess over $11,458

    Over $14,366 but not over $17,274

    $152.00 plus 4.1% of excess over $14,366

    Over $17,274 but not over $20,182

    $271.00 plus 5.1% of excess over $17,274

    Over $20,182 but not over $23,090

    $419.00 plus 6.1% of excess over $20,182

    Over $23,090 but not over $30,360

    $596.00 plus 7.1% of excess over $23,090

    Over $30,360

    $1,112.00 plus 7.4% of excess over $30,360

  8. Divide the annual Idaho tax withholding by 26 and round to the nearest dollar to obtain the biweekly Idaho tax withholding.
  9. 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 payroll period.

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.

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. Select the Publications tab in the center ribbon. Select U.S. Income Tax Formulas from the Publication menu to launch the tax map. Select the desired State from the map provided for the formula.