TAXES 19-12, Missouri State Income Tax Withholding
Published: February 14, 2019
Effective: Pay Period 03, 2019
The income tax withholding formula for the State of Missouri includes the following changes:
- The annual standard deduction amount for employees claiming Single and Married (Spouse Works) will increase from $12,000 to $12,200.
- The annual standard deduction amount for employees claiming Married (Spouse Does Not Work) will increase from $24,000 to $24,400.
- The annual standard deduction amount for employees claiming Married Filing Separate will decrease from $24,000 to $12,200.
- The annual standard deduction amount for employees claiming Head of Household will increase from $18,000 to $18,350.
- The tax deduction for federal income tax will be removed.
- The tax withholding table will change.
- The formula has been updated to allow for a fixed pay period withholding amount that may be less than the amount required based on the State's standard formula.
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:
Acceptable Exemption Data:
S/M/N/H, Total Number of Allowances Claimed
Determine the Total Number of Allowances Claimed field as follows:
- S = Single; M = Married (One Spouse Working); N = Married (Both Spouses Working); H = Head of Household.
- Enter the total number of allowances claimed. If less than 10, precede with a 0 (zero).
Withholding Formula (Effective Pay Period 03, 2019)
- 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 in step 4:
If the Employee Is:
The Standard Deduction Is:
Married Filing Separate
Married (Spouse Works)
Married (Spouse Does Not Work)
Head of Household
- Apply the taxable income computed in step 5 to the following tables 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 $1,053
Over $1,053 but not over $2,106
$15.80 plus 2.0% of excess over $1,053
Over $2,106 but not over $3,159
$36.86 plus 2.5% of excess over $2,106
Over $3,159 but not over $4,212
$63.19 plus 3.0% of excess over $3,159
Over $4,212 but not over $5,265
$94.78 plus 3.5% of excess over $4,212
Over $5,265 but not over $6,318
$131.64 plus 4.0% of excess over $5,265
Over $6,318 but not over $7,371
$173.76 plus 4.5% of excess over $6,318
Over $7,371 but not over $8,424
$221.15 plus 5.0% of excess over $7,371
$273.80 plus 5.4% of excess over $8,424
- Divide the annual Missouri tax withholding calculated in step 6 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 step 7 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.