**1. Single Taxpayer Withholding Formulas**

W is the withholding tax per pay period.

S is employee?s salary per pay period for each bracket.

X is the number of personal exemptions; X must be 0 or 1.

Y is the number of dependency credits; Y must be a whole number that is 0 or greater.

N is the number of pay periods.

A is the effect of the personal exemptions and dependency credits equal to or less than $12,500;

A=.021(((X * 4,500) + (Y * 1,000)) ÷ N)

B is the effect of the personal exemptions and dependency credits in excess of $12,500;

B=.018((((X * 4,500) + (Y * 1,000)) - 12,500) ÷ N)

If annual wages are less than or equal to $12,500, then

W=.021(S) - (A + B).

If annual wages are greater $12,500 but less than or equal to $50,000, then

W=.021(S) + .018(S - (12,500 ÷ N) ) - (A + B).

If annual wages are greater than $50,000, then

W= .021(S) + .018(S - (12,500 ÷ N)) + .0165(S - (50,000 ÷ N)) - (A + B)

**2. Married Taxpayer Withholding Formulas**

W is the withholding tax per pay period.

S is the employee?s salary per pay period for each bracket.

X is the number of personal exemptions. X must 2.

Y is the number of dependency credits. Y must be 0 or greater.

N is the number of pay periods.

A is the effect of the personal exemptions and dependency credits equal to or less than $25,000;

A=.021(((X * 4,500) + (Y * 1,000)) ÷ N)

B is the effect of the personal exemptions and dependency credits in excess of $25,000;

B=.0175((((X * 4,500) + (Y * 1,000)) - 25,000) ÷ N).

If annual wages are less than or equal to $25,000, then

W=.022(S) - (A+B)

If annual wages are greater $25,000 but less than or equal to $100,000, then

W=.022(S) + .0175(S - (25,000 ÷ N)) - (A + B).

If annual wages are greater than $100,000, then

W=.022(S) + .0175(S - (25,000 ÷ N)) + .0169(S - (100,000 ÷ N)) - (A + B).

**Note(s):**

- All amounts are annual unless otherwise noted

Louisiana withholding effective January 1, 2023

Federal withholding tax table

Paycheck Calculator

Paycheck Withholding Changes

Withholding Tax Primer

Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | Delaware | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | South Dakota | Tennessee | Texas | Utah | Vermont | Virginia | Washington | Washington DC | West Virginia | Wisconsin | Wyoming

**Suburban Computer Services, Inc**

Phone: (586) 465-7838

Copyright © 2024