TAXES 20-15, Missouri State Income Tax Withholding
Published: April 30, 2020
Effective: Pay Period 04, 2020
Summary
The income tax withholding formula for the State of Missouri includes the following changes:
- The annual standard deduction amount for employees claiming Single, Married Filing Separate, and Married and Spouse Works has increased from $12,200 to $12,400.
- The annual standard deduction amount for employees claiming Married and Spouse Does Not Work has increased from $24,400 to $24,800.
- The annual standard deduction amount for employees claiming Head of Household has increased from $18,350 to $18,650.
- The income tax withholdings formula has changed.
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 |
Acceptable Exemption Data: |
S/M/H/N |
TSP Deferred: |
Yes |
Special Coding: |
- 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)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- 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.
- 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:
Single
$12,400
Married Filing Separate
$12,400
Married (Spouse Works)
$12,400
Married (Spouse Does Not Work)
$24,800
Head of Household
$18,650
- 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
1.5%
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
- 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.
Resources
To view the updated tax formula, go to the
page 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.Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at
or via the customer service portal.