Connecticut Payroll Withholding
Effective January 1, 2016

Withholding Codes (Form CT-W4)

Married Filing JointlyWithholding Code
Our expected combined annual gross income is less than or equal to $24,000 or I am claiming exemption under the Military Spouses Residency Relief Act (MSRRA) * and no withholding is necessary.E
My spouse is employed and our expected combined annual gross income is greater than $24,000 and less than or equal to $100,500.A
My spouse is not employed and our expected combined annual gross income is greater than $24,000.C
My spouse is employed and our expected combined annual gross income is greater than $100,500.D
I have significant nonwage income and wish to avoid having too little tax withheld.D
I am a nonresident of Connecticut with substantial other income.D
Qualifying Widow(er) With Dependent ChildWithholding Code
My expected annual gross income is less than or equal to Head of Household Code $24,000 or I am claiming exemption under the MSRRA * and no withholding is necessary.E
My expected annual gross income is greater than $24,000.C
I have significant nonwage income and wish to avoid having too little tax withheld.D
I am a nonresident of Connecticut with substantial other income.D
Married Filing SeparatelyWithholding Code
My expected annual gross income is less than or equal to $12,000 or I am claiming exemption under the MSRRA * and no withholding is necessary.E
My expected annual gross income is greater than $12,000.A
I have significant nonwage income and wish to avoid having too little tax withheld.D
I am a nonresident of Connecticut with substantial other income.D
SingleWithholding Code
My expected annual gross income is less than or equal to $14,500 and no withholding is necessary.E
My expected annual gross income is greater than $14,500.F
I have significant nonwage income and wish to avoid having too little tax withheld.D
I am a nonresident of Connecticut with substantial other income.D
Head of HouseholdWithholding Code
My expected annual gross income is less than or equal to $19,000 and no withholding is necessary.E
My expected annual gross income is greater than $19,000.B
I have significant nonwage income and wish to avoid having too little tax withheld.D
I am a nonresident of Connecticut with substantial other income.D

Table A - Exemptions (Withholding Code A)
Annualized SalaryExemption
More thanLess than
$0.00$24,000.00$12,000.00
$24,000.00$25,000.00$11,000.00
$25,000.00$26,000.00$10,000.00
$26,000.00$27,000.00$9,000.00
$27,000.00$28,000.00$8,000.00
$28,000.00$29,000.00$7,000.00
$29,000.00$30,000.00$6,000.00
$30,000.00$31,000.00$5,000.00
$31,000.00$32,000.00$4,000.00
$32,000.00$33,000.00$3,000.00
$33,000.00$34,000.00$2,000.00
$34,000.00$35,000.00$1,000.00
$35,000.00 & up$0.00

Table A - Exemptions (Withholding Code B)
Annualized SalaryExemption
More thanLess than
$0.00$38,000.00$19,000.00
$38,000.00$39,000.00$18,000.00
$39,000.00$40,000.00$17,000.00
$40,000.00$41,000.00$16,000.00
$41,000.00$42,000.00$15,000.00
$42,000.00$43,000.00$14,000.00
$43,000.00$44,000.00$13,000.00
$44,000.00$45,000.00$12,000.00
$45,000.00$46,000.00$11,000.00
$46,000.00$47,000.00$10,000.00
$47,000.00$48,000.00$9,000.00
$48,000.00$49,000.00$8,000.00
$49,000.00$50,000.00$7,000.00
$50,000.00$51,000.00$6,000.00
$51,000.00$52,000.00$5,000.00
$52,000.00$53,000.00$4,000.00
$53,000.00$54,000.00$3,000.00
$54,000.00$55,000.00$2,000.00
$55,000.00$56,000.00$1,000.00
$56,000.00 & up$0.00

Table A - Exemptions (Withholding Code C)
Annualized SalaryExemption
More thanLess than
$0.00$48,000.00$24,000.00
$48,000.00$49,000.00$23,000.00
$49,000.00$50,000.00$22,000.00
$50,000.00$51,000.00$21,000.00
$51,000.00$52,000.00$20,000.00
$52,000.00$53,000.00$19,000.00
$53,000.00$54,000.00$18,000.00
$54,000.00$55,000.00$17,000.00
$55,000.00$56,000.00$16,000.00
$56,000.00$57,000.00$15,000.00
$57,000.00$58,000.00$14,000.00
$58,000.00$59,000.00$13,000.00
$59,000.00$60,000.00$12,000.00
$60,000.00$61,000.00$11,000.00
$61,000.00$62,000.00$10,000.00
$62,000.00$63,000.00$9,000.00
$63,000.00$64,000.00$8,000.00
$64,000.00$65,000.00$7,000.00
$65,000.00$66,000.00$6,000.00
$66,000.00$67,000.00$5,000.00
$67,000.00$68,000.00$4,000.00
$68,000.00$69,000.00$3,000.00
$69,000.00$70,000.00$2,000.00
$70,000.00$71,000.00$1,000.00
$71,000.00 & up$0.00

Table A - Exemptions (Withholding Code F)
Annualized SalaryExemption
More thanLess than
$0.00$30,000.00$15,000.00
$30,000.00$31,000.00$14,000.00
$31,000.00$32,000.00$13,000.00
$32,000.00$33,000.00$12,000.00
$33,000.00$34,000.00$11,000.00
$34,000.00$35,000.00$10,000.00
$35,000.00$36,000.00$9,000.00
$36,000.00$37,000.00$8,000.00
$37,000.00$38,000.00$7,000.00
$38,000.00$39,000.00$6,000.00
$39,000.00$40,000.00$5,000.00
$40,000.00$41,000.00$4,000.00
$41,000.00$42,000.00$3,000.00
$42,000.00$43,000.00$2,000.00
$43,000.00$44,000.00$1,000.00
$44,000.00 & up$0.00

Table B - Withholding Tax Calculation (Withholding Code A, D, F)
Annualized SalaryAddonRate
$0.00$0.003.00%
$10,000.00$300.005.00%
$50,000.00$2,300.005.50%
$100,000.00$5,050.006.00%
$200,000.00$11,050.006.50%
$250,000.00$14,300.006.90%
$500,000.00$31,550.006.99%

Table B - Withholding Tax Calculation (Withholding Code B)
Annualized SalaryAddonRate
$0.00$0.003.00%
$16,000.00$480.005.00%
$80,000.00$3,680.005.50%
$160,000.00$8,080.006.00%
$320,000.00$17,680.006.50%
$400,000.00$22,880.006.90%
$800,000.00$50,480.006.99%

Table B - Withholding Tax Calculation (Withholding Code C)
Annualized SalaryAddonRate
$0.00$0.003.00%
$20,000.00$600.005.00%
$100,000.00$4,600.005.50%
$200,000.00$10,100.006.00%
$400,000.00$22,100.006.50%
$500,000.00$28,600.006.90%
$1,000,000.00$63,100.006.99%

Table C - 3% Tax Rate Phase-Out Add-Back (Withholding Code A or D)
Annualized Salary3% Phase-Out
More thanLess than
$0.00$50,250.00$0.00
$50,250.00$52,750.00$20.00
$52,750.00$55,250.00$40.00
$55,250.00$57,750.00$60.00
$57,750.00$60,250.00$80.00
$60,250.00$62,750.00$100.00
$62,750.00$65,250.00$120.00
$65,250.00$67,750.00$140.00
$67,750.00$70,250.00$160.00
$70,250.00$72,750.00$180.00
$72,750.00 & up$200.00

Table C - 3% Tax Rate Phase-Out Add-Back (Withholding Code B)
Annualized Salary3%
Phase-Out
More thanLess than
$0.00$78,500.00$0.00
$78,500.00$82,500.00$32.00
$82,500.00$86,500.00$64.00
$86,500.00$90,500.00$96.00
$90,500.00$94,500.00$128.00
$94,500.00$98,500.00$160.00
$98,500.00$102,500.00$192.00
$102,500.00$106,500.00$224.00
$106,500.00$110,500.00$256.00
$110,500.00$114,500.00$288.00
$114,500.00 & up$320.00

Table C - 3% Tax Rate Phase-Out Add-Back (Withholding Code C)
Annualized Salary3%
Phase-Out
More thanLess than
$0.00$100,500.00$0.00
$100,500.00$105,500.00$40.00
$105,500.00$110,500.00$80.00
$110,500.00$115,500.00$120.00
$115,500.00$120,500.00$160.00
$120,500.00$125,500.00$200.00
$125,500.00$130,500.00$240.00
$130,500.00$135,500.00$280.00
$135,500.00$140,500.00$320.00
$140,500.00$145,500.00$360.00
$145,500.00 & up$400.00

Table C - 3% Tax Rate Phase-Out Add-Back (Withholding Code F)
Annualized Salary3%
Phase-Out
More thanLess than
$0.00$56,500.00$0.00
$56,500.00$61,500.00$20.00
$61,500.00$66,500.00$40.00
$66,500.00$71,500.00$60.00
$71,500.00$76,500.00$80.00
$76,500.00$81,500.00$100.00
$81,500.00$86,500.00$120.00
$86,500.00$91,500.00$140.00
$91,500.00$96,500.00$160.00
$96,500.00$101,500.00$180.00
$101,500.00 & up$200.00

Table D - Tax Recapture (Withholding Code A, D or F)
Annualized SalaryRecapture
Amount
More thanLess than
$0.00$200,000.00$0.00
$200,000.00$205,000.00$90.00
$205,000.00$210,000.00$180.00
$210,000.00$215,000.00$270.00
$215,000.00$220,000.00$360.00
$220,000.00$225,000.00$450.00
$225,000.00$230,000.00$540.00
$230,000.00$235,000.00$630.00
$235,000.00$240,000.00$720.00
$240,000.00$245,000.00$810.00
$245,000.00$250,000.00$900.00
$250,000.00$255,000.00$990.00
$255,000.00$260,000.00$1,080.00
$260,000.00$265,000.00$1,170.00
$265,000.00$270,000.00$1,260.00
$270,000.00$275,000.00$1,350.00
$275,000.00$280,000.00$1,440.00
$280,000.00$285,000.00$1,530.00
$285,000.00$290,000.00$1,620.00
$290,000.00$295,000.00$1,710.00
$295,000.00$300,000.00$1,800.00
$300,000.00$305,000.00$1,890.00
$305,000.00$310,000.00$1,980.00
$310,000.00$315,000.00$2,070.00
$315,000.00$320,000.00$2,160.00
$320,000.00$325,000.00$2,250.00
$325,000.00$330,000.00$2,340.00
$330,000.00$335,000.00$2,430.00
$335,000.00$340,000.00$2,520.00
$340,000.00$345,000.00$2,610.00
$345,000.00$500,000.00$2,700.00
$500,000.00$505,000.00$2,750.00
$505,000.00$510,000.00$2,800.00
$510,000.00$515,000.00$2,850.00
$515,000.00$520,000.00$2,900.00
$520,000.00$525,000.00$2,950.00
$525,000.00$530,000.00$3,000.00
$530,000.00$535,000.00$3,050.00
$535,000.00$540,000.00$3,100.00
$540,000.00 & up$3,150.00

Table D - Tax Recapture (Withholding Code B)
Annualized SalaryRecapture
Amount
More thanLess than
$0.00$320,000.00$0.00
$320,000.00$328,000.00$140.00
$328,000.00$336,000.00$280.00
$336,000.00$344,000.00$420.00
$344,000.00$352,000.00$560.00
$352,000.00$360,000.00$700.00
$360,000.00$368,000.00$840.00
$368,000.00$376,000.00$980.00
$376,000.00$384,000.00$1,120.00
$384,000.00$392,000.00$1,260.00
$392,000.00$400,000.00$1,400.00
$400,000.00$408,000.00$1,540.00
$408,000.00$416,000.00$1,680.00
$416,000.00$424,000.00$1,820.00
$424,000.00$432,000.00$1,960.00
$432,000.00$440,000.00$2,100.00
$440,000.00$448,000.00$2,240.00
$448,000.00$456,000.00$2,380.00
$456,000.00$464,000.00$2,520.00
$464,000.00$472,000.00$2,660.00
$472,000.00$480,000.00$2,800.00
$480,000.00$488,000.00$2,940.00
$488,000.00$496,000.00$3,080.00
$496,000.00$504,000.00$3,220.00
$504,000.00$512,000.00$3,360.00
$512,000.00$520,000.00$3,500.00
$520,000.00$528,000.00$3,640.00
$528,000.00$536,000.00$3,780.00
$536,000.00$544,000.00$3,920.00
$544,000.00$552,000.00$4,060.00
$552,000.00$800,000.00$4,200.00
$800,000.00$808,000.00$4,280.00
$808,000.00$816,000.00$4,360.00
$816,000.00$824,000.00$4,440.00
$824,000.00$832,000.00$4,520.00
$832,000.00$840,000.00$4,600.00
$840,000.00$848,000.00$4,680.00
$848,000.00$856,000.00$4,760.00
$856,000.00$864,000.00$4,840.00
$864,000.00 & up$4,920.00

Table D - Tax Recapture (Withholding Code F)
Annualized SalaryRecapture
Amount
More thanLess than
$0.00$400,000.00$0.00
$400,000.00$410,000.00$180.00
$410,000.00$420,000.00$360.00
$420,000.00$430,000.00$540.00
$430,000.00$440,000.00$720.00
$440,000.00$450,000.00$900.00
$450,000.00$460,000.00$1,080.00
$460,000.00$470,000.00$1,260.00
$470,000.00$480,000.00$1,440.00
$480,000.00$490,000.00$1,620.00
$490,000.00$500,000.00$1,800.00
$500,000.00$510,000.00$1,980.00
$510,000.00$520,000.00$2,160.00
$520,000.00$530,000.00$2,340.00
$530,000.00$540,000.00$2,520.00
$540,000.00$550,000.00$2,700.00
$550,000.00$560,000.00$2,880.00
$560,000.00$570,000.00$3,060.00
$570,000.00$580,000.00$3,240.00
$580,000.00$590,000.00$3,420.00
$590,000.00$600,000.00$3,600.00
$600,000.00$610,000.00$3,780.00
$610,000.00$620,000.00$3,960.00
$620,000.00$630,000.00$4,140.00
$630,000.00$640,000.00$4,320.00
$640,000.00$650,000.00$4,500.00
$650,000.00$660,000.00$4,680.00
$660,000.00$670,000.00$4,860.00
$670,000.00$680,000.00$5,040.00
$680,000.00$690,000.00$5,220.00
$690,000.00$1,000,000.00$5,400.00
$1,000,000.00$1,010,000.00$5,500.00
$1,010,000.00$1,020,000.00$5,600.00
$1,020,000.00$1,030,000.00$5,700.00
$1,030,000.00$1,040,000.00$5,800.00
$1,040,000.00$1,050,000.00$5,900.00
$1,050,000.00$1,060,000.00$6,000.00
$1,060,000.00$1,070,000.00$6,100.00
$1,070,000.00$1,080,000.00$6,200.00
$1,080,000.00 & up$6,300.00

Table E - Personal Tax Credits (Withholding Code A)
Annualized SalaryDecimal
Amount
More thanLess than
$12,000.00$15,000.000.75
$15,000.00$15,500.000.70
$15,500.00$16,000.000.65
$16,000.00$16,500.000.60
$16,500.00$17,000.000.55
$17,000.00$17,500.000.50
$17,500.00$18,000.000.45
$18,000.00$18,500.000.40
$18,500.00$20,000.000.35
$20,000.00$20,500.000.30
$20,500.00$21,000.000.25
$21,000.00$21,500.000.20
$21,500.00$25,000.000.15
$25,000.00$25,500.000.14
$25,500.00$26,000.000.13
$26,000.00$26,500.000.12
$26,500.00$27,000.000.11
$27,000.00$48,000.000.10
$48,000.00$48,500.000.09
$48,500.00$49,000.000.08
$49,000.00$49,500.000.07
$49,500.00$50,000.000.06
$50,000.00$50,500.000.05
$50,500.00$51,000.000.04
$51,000.00$51,500.000.03
$51,500.00$52,000.000.02
$52,000.00$52,500.000.01
$52,500.00 & up0.00

Table E - Personal Tax Credits (Withholding Code B)
Annualized SalaryDecimal
Amount
More thanLess than
$19,000.00$24,000.000.75
$24,000.00$24,500.000.70
$24,500.00$25,000.000.65
$25,000.00$25,500.000.60
$25,500.00$26,000.000.55
$26,000.00$26,500.000.50
$26,500.00$27,000.000.45
$27,000.00$27,500.000.40
$27,500.00$34,000.000.35
$34,000.00$34,500.000.30
$34,500.00$35,000.000.25
$35,000.00$35,500.000.20
$35,500.00$44,000.000.15
$44,000.00$44,500.000.14
$44,500.00$45,000.000.13
$45,000.00$45,500.000.12
$45,500.00$46,000.000.11
$46,000.00$74,000.000.10
$74,000.00$74,500.000.09
$74,500.00$75,000.000.08
$75,000.00$75,500.000.07
$75,500.00$76,000.000.06
$76,000.00$76,500.000.05
$76,500.00$77,000.000.04
$77,000.00$77,500.000.03
$77,500.00$78,000.000.02
$78,000.00$78,500.000.01
$78,500.00 & up0.00

Table E - Personal Tax Credits (Withholding Code C)
Annualized SalaryDecimal
Amount
More thanLess than
$24,000.00$30,000.000.75
$30,000.00$30,500.000.70
$30,500.00$31,000.000.65
$31,000.00$31,500.000.60
$31,500.00$32,000.000.55
$32,000.00$32,500.000.50
$32,500.00$33,000.000.45
$33,000.00$33,500.000.40
$33,500.00$40,000.000.35
$40,000.00$40,500.000.30
$40,500.00$41,000.000.25
$41,000.00$41,500.000.20
$41,500.00$50,000.000.15
$50,000.00$50,500.000.14
$50,500.00$51,000.000.13
$51,000.00$51,500.000.12
$51,500.00$52,000.000.11
$52,000.00$96,000.000.10
$96,000.00$96,500.000.09
$96,500.00$97,000.000.08
$97,000.00$97,500.000.07
$97,500.00$98,000.000.06
$98,000.00$98,500.000.05
$98,500.00$99,000.000.04
$99,000.00$99,500.000.03
$99,500.00$100,000.000.02
$100,000.00$100,500.000.01
$100,500.00 & up0.00

Table E - Personal Tax Credits (Withholding Code F)
Annualized SalaryDecimal
Amount
More thanLess than
$15,000.00$18,800.000.75
$18,800.00$19,300.000.70
$19,300.00$19,800.000.65
$19,800.00$20,300.000.60
$20,300.00$20,800.000.55
$20,800.00$21,300.000.50
$21,300.00$21,800.000.45
$21,800.00$22,300.000.40
$22,300.00$25,000.000.35
$25,000.00$25,500.000.30
$25,500.00$26,000.000.25
$26,000.00$26,500.000.20
$26,500.00$31,300.000.15
$31,300.00$31,800.000.14
$31,800.00$32,300.000.13
$32,300.00$32,800.000.12
$32,800.00$33,300.000.11
$33,300.00$60,000.000.10
$60,000.00$60,500.000.09
$60,500.00$61,000.000.08
$61,000.00$61,500.000.07
$61,500.00$62,000.000.06
$62,000.00$62,500.000.05
$62,500.00$63,000.000.04
$63,000.00$63,500.000.03
$63,500.00$64,000.000.02
$64,000.00$64,500.000.01
$64,500.00 & up0.00

Note(s):

  • All amounts are annual unless otherwise noted