TAXES 18-65, Missouri State Income Tax Withholding

Published: November 01, 2018
Effective: Pay Period 21, 2018

Summary

The method used to calculate the Federal tax deduction will change from Annualized Federal Tax Withheld to Estimated Federal Income Tax for the State of Missouri.

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

Tax Formula

State Abbreviation:

MO

State Tax Withholding State Code:

29

Acceptable Exemption Form:

MO W-4

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

TSP Deferred:

Yes

Special Coding:

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).

Additional Information:

None

 

Withholding Formula (Effective Pay Period 21, 2018)

  1. Subtract the nontaxable biweekly Thrift Savings Plan (TSP) 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 (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the annual wages.
  5. Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages in step 4:

    If the Employee Is:

    The Standard Deduction Is:

    Single

    $12,000

    Married (Spouse Works)

    $12,000

    Married (Spouse Does Not Work)

    $24,000

    Head of Household

    $18,000

     

  6. Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 5 to compute the taxable income:

    Exemption Allowance = $4,150 x Number of Exemptions Claimed

  7. Apply the taxable income computed in step 6 to the following tables to obtain the annual Missouri tax withholding:

    Single and Head of Household

    If the Amount of Taxable Income Is:

    The Amount of Missouri Tax Withholding Should Be:

    Over $0 but not over $3,700

    $0.00

    Over $3,700 but not over $13,225

    10.0% of excess over $3,700

    Over $13,225 but not over $42,400

    $952.50 plus 12.0% of excess over $13,225

    Over $42,400 but not over $86,200

    $4.453.50 plus 22.0% of excess over $42,400

    Over $86,200 but not over $161,200

    $14,089.50 plus 24.0% of excess over $86,200

    Over $161,200 but not over $203,700

    $32,089.50 plus 32.0% of excess over $161,200

    Over $203,700 but not over $503,700

    $45,689.50 plus 35.0% of excess over $203,700

    Over $503,700

    $150,689.50 plus 37% of excess over $503,700

     

    Married

    If the Amount of Taxable Income Is:

    The Amount of Missouri Tax Withholding Should Be:

    Over $0 but not over $11,550

    $0.00

    Over $11,550 but not over $30,600

    10.0% of excess over $11,550

    Over $30,600 but not over $88,950

    $1,905.00 plus 12.0% of excess over $30,600

    Over $88,950 but not over $176,550

    $8,907.00 plus 22.0% of excess over $88,950

    Over $176,550 but not over $326,550

    $28,179.00 plus 24.0% of excess over $176,550

    Over $326,550 but not over $411,550

    $64,179.00 plus 32.0% of excess over $326,550

    Over $411,550 but not over $611,550

    $91,379.00 plus 35.0% of excess over $411,550

    Over $611,550

    $161,379.00 plus 37% of excess over $611,550

     

  8. 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 7.

    *Maximum of $5,000 for Single/Head of Household and Married (Spouse Works)
    *Maximum of $10,000 for Married (Spouse Does Not Work)

  9. Apply the taxable income computed in step 8 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

    1.5%

    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

    Over $9,253

    $323.85 plus 5.9% of excess over $9,253

     

  10. Divide the annual Missouri tax withholding calculated in step 9 by the number of pay dates in the tax year and round to the nearest dollar to obtain the biweekly Missouri tax withholding.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) homepage. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

Inquiries

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