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:
- The exemption allowance will increase from $4,000 to $4,050.
- The Single and Married taxable wages will decrease within the withholding tables.
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)
- 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.
- Determine the exemption allowance by applying the following guideline and subtract this amount from step 4:
Exemption Allowance = $4,050 x Number of Exemptions
- 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
- 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
- Divide the annual Idaho tax withholding by 26 and round to the nearest dollar to obtain the biweekly Idaho 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 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.