TAXES 19-33, Virginia State Income Tax Withholding

Published: October 3, 2019
Effective: Pay Period 19, 2019

Summary

The annual standard deduction amount has changed from $3,000 to $4,500 for the State of Virginia.

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

Tax Formula

State Abbreviation:

VA

State Tax Withholding State Code:

51

Acceptable Exemption Form:

VA-4

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

0/Number of Exemptions

TSP Deferred:

Yes

Special Coding:

Determine the Total Number of Allowances field as follows: First Position - Enter 0 (zero). Second and Third Positions - Enter the total number of exemptions claimed on Line 1(c) of the VA-4.

Determine the Additional Exemptions Claimed field as follows: First and Second Positions - Enter the number of additional exemptions claimed for age and blindness on Line 1(b) of the VA-4. Valid values are 00 through 99. If no additional exemptions are claimed, enter 00.

Additional Information:

None

Withholding Formula (Effective Pay Period 19, 2019)

  1. Subtract the 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 programs, and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
  3. Add 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 gross annual wages.
  5. Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 4 to determine annual taxable income:
    1. Subtract $4,500 from the annual gross wages.
    2. Multiply the number of personal and dependent exemptions claimed, not including the number of exemptions claimed for age and blindness, by $930.00.
    3. Multiply the number of exemptions claimed for age and blindness by $800.00.
  6. Apply the taxable income computed in step 5 to the following table to determine the Virginia tax withholding:

    Tax Withholding Tables

    If the Amount of Taxable Income Is:

    The Amount of Virginia Tax Withholding Should Be:

    Over $0 but not over $3,000

    2.0%

    Over $3,000 but not over $5,000

    $60.00 plus 3% of excess over $3,000

    Over $5,000 but not over $17,000

    $120.00 plus 5% of excess over $5,000

    Over $17,000

    $720.00 plus 5.75% of excess over $17,000
  7. Divide the annual Virginia tax withholding calculated in step 6 by the number of pay dates in the tax year to obtain the biweekly Virginia 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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