To help simplify the preparation of payroll withholding tax for employers, we have provided tax tables that relate to the various local taxing jurisdictions. Each table associated with a local taxing area either matches or closely approximates that local tax rate, without going below the actual rate. For lump sum distributions and annual bonuses, see the percentage method tables.
To find the correct withholding amount in the tables:
- Select the appropriate locality for where the employee lives.
- Scroll down the page to the proper frequency for the payroll cycle.
- Locate the gross wages on the right hand margin.
- Locate the number of exemptions being claimed at the top margin.
- Find the intersecting point for the recommended combined amount of state and local income tax to be withheld.
For more information, contact Taxpayer Service.