TAXES 18-50, Missouri State Income Tax Withholding
Published: April 13, 2018
Effective: Pay Period 07, 2018
The income tax withholdings for the State of Missouri will change as follows:
- The annual standard deduction amount for employees claiming Single and Married (Spouse Works) will increase from $6,500 to $12,000.
- The annual standard deduction amount for employees claiming Married (Spouse Does Not Work) will increase from $13,000 to $24,000.
- The annual standard deduction amount for employees claiming Head of Household will increase from $9,550 to $18,000.
- The personal and dependent exemption has been removed.
No action on the part of the employee or the personnel office is necessary.
State Tax Withholding State Code:
Acceptable Exemption Form:
Basis for Withholding:
State exemptions and the amount of Federal income tax withheld each pay period.
Acceptable Exemption Data:
S/M/N/H, Total Number of Allowances Claimed
Determine the Total Number of Allowances Claimed field as follows:
First Position - S = Single; M = Married (One Spouse Working); N = Married (Both Spouses Working); H = Head of Household.
Second and Third Positions - Enter the total number of allowances claimed. If less than 10, precede with a 0 (zero).
Withholding Formula (Effective Pay Period 07, 2018)
- Subtract the nontaxable biweekly Thrift Savings Plan (TSP) 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 (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 annual wages.
- Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages:
If the Employee Is:
The Standard Deduction Is:
Married (Spouse Works)
Married (Spouse Does Not Work)
Head of Household
- Multiply the biweekly Federal income tax withholding by the number of pay dates in the tax year to compute the annual Federal income tax withholding* and subtract this amount from the result of step 5.
*Maximum of $5,000 for Single/Head of Household and Married (Spouse Works)
*Maximum of $10,000 for Married (Spouse Does Not Work)
- Apply the taxable income computed in step 6 to the following table to obtain the annual Missouri tax withholding:
Tax Withholding Table
If the Amount of Taxable Income Is:
The Amount of Missouri Tax Withholding Should Be:
Over $0 but not over $1,028
Over $1,028 but not over $2,056
$15.42 plus 2.0% of excess over $1,028
Over $2,056 but not over $3,084
$35.98 plus 2.5% of excess over $2,056
Over $3,084 but not over $4,113
$61.68 plus 3.0% of excess over $3,084
Over $4,113 but not over $5,141
$92.55 plus 3.5% of excess over $4,113
Over $5,141 but not over $6,169
$128.53 plus 4.0% of excess over $5,141
Over $6,169 but not over $7,197
$169.65 plus 4.5% of excess over $6,169
Over $7,197 but not over $8,225
$215.91 plus 5.0% of excess over $7,197
Over $8,225 but not over $9,253
$267.31 plus 5.5% of excess over $8,225
$323.85 plus 5.9% of excess over $9,253
- Divide the annual Missouri tax withholding calculated in step 7 by the number of pay dates in the tax year and round to the nearest dollar to obtain the biweekly Missouri tax withholding.
- Add the 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 the pay period.
To view the updated tax formula, go to thepage 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.
Previous Tax Bulletin
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center ator via the customer service portal.