TAXES 20-15, Missouri State Income Tax Withholding

Published: April 30, 2020
Effective: Pay Period 04, 2020


The income tax withholding formula for the State of Missouri includes the following changes:

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

Tax Formula

State Abbreviation:


State Tax Withholding State Code:


Acceptable Exemption Form:

MO W-4

Basis for Withholding:

State exemptions

Acceptable Exemption Data:


TSP Deferred:


Special Coding:

First Position - S = Single; M = Married and Spouse Does Not Work; N = Married Filing Separate or Married and Spouse Works; and H = Head of Household.

Additional Information:

In the event that the employee does not file a State Withholding Allowance Certificate, then Single and zero exemptions (S00) will be used as the basis for withholding.

Withholding Formula (Effective Pay Period 04, 2020)

  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal Employees 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:



    Married Filing Separate


    Married (Spouse Works)


    Married (Spouse Does Not Work)


    Head of Household


  6. Apply the taxable income computed in step 5 to the following table to obtain the annual Missouri tax withholdings:

    Tax Withholding Table

    If the Amount of Taxable Income Is:

    The Amount of Missouri Tax Withholding Should Be:

    Over $0 but not over $1,073


    Over $1,073 but not over $2,146

    $16.10 plus 2.0% of excess over $1,073

    Over $2,146 but not over $3,219

    $37.56 plus 2.5% of excess over $2,146

    Over $3,219 but not over $4,292

    $64.38 plus 3.0% of excess over $3,219

    Over $4,292 but not over $5,365

    $96.57 plus 3.5% of excess over $4,292

    Over $5,365 but not over $6,438

    $134.13 plus 4.0% of excess over $5,365

    Over $6,438 but not over $7,511

    $177.05 plus 4.5% of excess over $6,438

    Over $7,511 but not over $8,584

    $225.33 plus 5.0% of excess over $7,511

    Over $8,584

    $278.98 plus 5.4% of excess over $8,584

  7. 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.
  8. 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 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


For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal.