TAXES 22-24, Alabama State Income Tax Withholding
Published: June 27, 2022
Effective: Pay Period 12, 2022
Summary
The income tax withholding formula for the State of Alabama includes the following changes:
- The Zero (0) or Single, Married, Married Filing Separate, and Head of Household standard deduction tables have changed.
- The Dependent Exemption table has changed.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
State Abbreviation: |
AL |
State Tax Withholding State Code: |
01 |
Acceptable Exemption Form: |
A-4 |
Basis for Withholding: |
State Exemptions |
Acceptable Exemption Data: |
0/S/N/M/H Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
Determine the Total Number of Allowances Claimed field as follows: - S = Single; N = Married, Filing Separate Returns; M = Married; H = Head of Household. When the EMPE-MAR-STAT field is blank or invalid the default value used will be Zero (0), the taxpayer will use the Single Standard Deduction table and use Zero (0) personal exemptions. - Enter the total number of allowances claimed. If less than 10, precede with a Zero (0). |
Additional Information: |
None |
Withholding Formula (Effective Pay Period 12, 2022)
- Subtract the nontaxable biweekly Thrift Savings Plan 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 gross annual wages.
- Add results of thru and subtract this amount from the annualized gross pay to determine annualized taxable wages.
- Determine the standard deduction based on the employee's marital status and annualized gross pay using one of the following tables:
Standard Deduction Table for Zero (0) or Single (Filing Status S)
If the Amount of Taxable Income Is:
The Standard Deduction Amount Is:
Over $0 but not over $25,999.99
$3,000
Over $25,999.99 but not over $26,499.99
$2,975
Over $26,499.99 but not over $26,999.99
$2,950
Over $26,999.99 but not over $27,499.99
$2,925
Over $27,499.99 but not over $27,999.99
$2,900
Over $27,999.99 but not over $28,499.99
$2,875
Over $28,499.99 but not over $28,999.99
$2,850
Over $28,999.99 but not over $29,499.99
$2,825
Over $29,499.99 but not over $29,999.99
$2,800
Over $29,999.99 but not over $30,499.99
$2,775
Over $30,499.99 but not over $30,999.99
$2,750
Over $30,999.99 but not over $31,499.99
$2,725
Over $31,499.99 but not over $31,999.99
$2,700
Over $31,999.99 but not over $32,499.99
$2,675
Over $32,499.99 but not over $32,999.99
$2,650
Over $32,999.99 but not over $33,499.99
$2,625
Over $33,499.99 but not over $33,999.99
$2,600
Over $33,999.99 but not over $34,499.99
$2,575
Over $34,499.99 but not over $34,999.99
$2,550
Over $34,999.99 but not over $35,499.99
$2,525
$35,499.99
$2,500
Standard Deduction Table for Married Filing Separate (Filing Status N)
If the Amount of Taxable Income Is:
The Standard Deduction Amount Is:
Over $0 but not over $12,999.99
$4,250
Over $12,999.99 but not over $13,249.99
$4,162
Over $13,249.99 but not over $13,499.99
$4,074
Over $13,499.99 but not over $13,749.99
$3,986
Over $13,749.99 but not over $13,999.99
$3,898
Over $13,999.99 but not over $14,249.99
$3,810
Over $14,249.99 but not over $14,499.99
$3,722
Over $14,499.99 but not over $14,749.99
$3,634
Over $14,749.99 but not over $14,999.99
$3,546
Over $14,999.99 but not over $15,249.99
$3,458
Over $15,249.99 but not over $15,499.99
$3,370
Over $15,499.99 but not over $15,749.99
$3,282
Over $15,749.99 but not over $15,999.99
$3,194
Over $15,999.99 but not over $16,249.99
$3,106
Over $16,249.99 but not over $16,499.99
$3,018
Over $16,499.99 but not over $16,749.99
$2,930
Over $16,749.99 but not over $16,999.99
$2,842
Over $16,999.99 but not over $17,249.99
$2,754
Over $17,249.99 but not over $17,499.99
$2,666
Over $17,499.99 but not over $17,749.99
$2,578
Over $17,749.99
$2,500
Standard Deduction Table for Married (Filing Status M)
If the Amount of Taxable Income Is:
The Standard Deduction Amount Is:
Over $0 but not over $25,999.99
$8,500
Over $25,999.99 but not over $26,499.99
$8,325
Over $26,499.99 but not over $26,999.99
$8,150
Over $26,999.99 but not over $27,499.99
$7,975
Over $27,499.99 but not over $27,999.99
$7,800
Over $27,999.99 but not over $28,499.99
$7,625
Over $28,499.99 but not over $28,999.99
$7,450
Over $28,999.99 but not over $29,499.99
$7,275
Over $29,499.99 but not over $29,999.99
$7,100
Over $29,999.99 but not over $30,499.99
$6,925
Over $30,499.99 but not over $30,999.99
$6,750
Over $30,999.99 but not over $31,499.99
$6,575
Over $31,499.99 but not over $31,999.99
$6,400
Over $31,999.99 but not over $32,499.99
$6,225
Over $32,499.99 but not over $32,999.99
$6,050
Over $32,999.99 but not over $33,499.99
$5,875
Over $33,499.99 but not over $33,999.99
$5,700
Over $33,999.99 but not over $34,499.99
$5,525
Over $34,499.99 but not over $34,999.99
$5,350
Over $34,999.99 but not over $35,499.99
$5,175
Over $35,499.99
$5,000
Standard Deduction Table for Head of Household (Filing Status H)
If the Amount of Taxable Income Is:
The Standard Deduction Amount Is:
Over $0 but not over $25,999.99
$5,200
Over $25,999.99 but not over $26,499.99
$5,065
Over $26,499.99 but not over $26,999.99
$4,930
Over $26,999.99 but not over $27,499.99
$4,795
Over $27,499.99 but not over $27,999.99
$4,660
Over $27,999.99 but not over $28,499.99
$4,525
Over $28,499.99 but not over $28,999.99
$4,390
Over $28,999.99 but not over $29,499.99
$4,255
Over $29,499.99 but not over $29,999.99
$4,120
Over $29,999.99 but not over $30,499.99
$3,985
Over $30,499.99 but not over $30,999.99
$3,850
Over $30,999.99 but not over $31,499.99
$3,715
Over $31,499.99 but not over $31,999.99
$3,580
Over $31,999.99 but not over $32,499.99
$3,445
Over $32,499.99 but not over $32,999.99
$3,310
Over $32,999.99 but not over $33,499.99
$3,175
Over $33,499.99 but not over $33,999.99
$3,040
Over $33,999.99 but not over $34,499.99
$2,905
Over $34,499.99 but not over $34,999.99
$2,770
Over $34,999.99 but not over $35,499.99
$2,635
Over $35,499.99
$2,500
- Calculate the Federal Tax Deduction based on the actual amount of Federal tax withheld this payroll period multiplied by the number of pay dates in the tax year.
- Determine the Personal Exemption based on the employee's marital status using the following table:
If the Employee Claims the Following Withholding Exemption Status:
The Personal Exemption Is:
Zero
$0
Single or Married Filing Separate
$1,500
Married or Head of Household
$3,000
- Calculate the Dependent Exemption by multiplying the number of exemptions claimed by one of the following amounts based on the employee's annualized wages:
If the Amount of Annual Wages Is:
The Amount Per Dependent Is:
Over $0 but not over $50,000
$1,000
Over $50,000 but not over $100,000
$500
Over $100,000
$300
- Determine the standard deduction based on the employee's marital status and annualized gross pay using one of the following tables:
- If the employee is claiming Zero (0) or Single, Married Filing Separate or Head of Household, apply the following tax rate to the annualized taxable wages to determine the annual amount:
Zero (0) or Single, Married Filing Separate or Head of Household
If the Amount of Annual Taxable Wages Is:
The Amount of Tax Is:
Over $0 but not over $500
2.0%
Over $500 but not over $3,000
$10 plus 4.0% of excess over over $500
Over $3,000
$110 plus 5.0% of excess over over $3,000
- If the employee is claiming Married, apply the following tax rate to the annualized taxable wages to determine the annual tax amount:
Married
If the Amount of Annual Taxable Wages Is:
The Amount of Tax Is:
Over $0 but not over $1,000
2.0%
Over $1,000 but not over $6,000
$20 plus 4.0% of excess over $1,000
Over $6,000
$220 plus 5.0% of excess over $6,000
- Divide the annual Alabama tax withholding calculated in step 6 or 7 by the number of pay dates in the tax year to obtain the biweekly Alabama tax withholding.
Resources
To view the updated tax formula, go to the page from the drop-down menu on the National Finance Center (NFC) Home page. 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 at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.