TAXES 18-04, Rhode Island State Income Tax Withholding
Published: January 12, 2018
Effective: Pay Period 01, 2018
Summary
The income tax withholdings for the State of Rhode Island will include the following changes:
- The annualized wage threshold where the annual exemption amount is $0.00 will increase from $217,350 to $221,800.
- The wage table has been updated.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
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. |
Withholding Formula (Effective Pay Period 01, 2018)
- Subtract the nontaxable biweekly Thrift Savings Plan contributions 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 (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
- 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 $221,800
$1,000
Greater than $221,800
$0
- 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 Tax Withholding Should Be:
Over $0 but not over $62,550
3.75%
Over $62,550 but not over $142,150
$2,345.63 plus 4.75% of excess over $62,550
Over $142,150
$6,126.63 plus 5.99% of excess over $142,150
- Divide the annual Rhode Island tax withholdings calculated in step 6 by the number of pay dates in the tax year to obtain the biweekly Rhode Island tax withholding.
Resources
To view the updated tax formula, go to the
page from the drop-down menu on the National Finance Center (NFC) homepage. Select the tab and select from the menu to launch the tax map. Select 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
or via the customer service portal.