Maine Payroll Withholding
Effective January 1, 2019

Single
Annual EarningsAddonRate
$0.00$0.005.80%
$21,450.00$1,244.006.75%
$50,750.00$3,222.007.15%

Married
Annual EarningsAddonRate
$0.00$0.005.80%
$42,900.00$2,488.006.75%
$101,550.00$6,447.007.15%

Standard Deduction
SingleMarried
Amount$9,350.00$21,550.00
Phase out minimum$81,450.00$162.950.00
Phase out maximum$156,450.00$312,950.00
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: $4,200.00

Supplemental wages: 5.00%

Note(s):

  • All amounts are annual unless otherwise noted
  • Withheld amount must be rounded to the nearest dollar.