Maine Payroll Withholding
Effective January 1, 2020

Single
Annual EarningsAddonRate
$0.00$0.005.80%
$22,200.00$1,288.006.75%
$52,600.00$3,340.007.15%

Married
Annual EarningsAddonRate
$0.00$0.005.80%
$44,500.00$2,578.006.75%
$105,200.00$6,679.007.15%

Standard Deduction
SingleMarried
Amount$9,550.00$21,950.00
Phase out minimum$82,900.00$157,900.00
Phase out maximum$165,800.00$315,800.00
Phase out divisor$75,000.00$150,000.00

Calculate standard deduction

1. Calculate standard deduction percent (Rounded to 4 decimal places)

  • If Annualized Wage less than Phase out minimum: 100%
  • If Annualized Wage greater than Phase out maximum: 0%
  • Else Standard decuction * ( ( Phase out maximum - Annualized Wage ) / Phase out divisor )

2. Multiply standard deduction by standard deduction percent

Withholding Allowance: $4,300.00

Supplemental wages: 5.00%

Note(s):

  • All amounts are annual unless otherwise noted
  • Withheld amount must be rounded to the nearest dollar.
* Indicates changes made in the past 30 days