Connecticut State Income Tax Withholding

Reference Number: NFC-18-1521663348
Published: March 21, 2018
Effective: Pay Period 06, 2016

Summary

This tax bulletin is being updated to remove the number of pay periods in steps 4 and 11 and replace with the phrase "number of pay dates in the tax year," thereby preventing any confusion in future years. All other information in this bulletin remains the same.

No action on the part of the employee or the personnel office is necessary.

Tax Formula

Withholding Formula (Effective Pay Period 06, 2016)

1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
3. Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
4. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
5. Using the employee's filing status, subtract the appropriate personal exemption amount from the gross annual wages to determine the employee's taxable income. If the result is less than or equal to zero, the initial withholding amount is zero, then proceed to step 11.

   Option A: Married - Filing Separately or Married - Filing Jointly (Both Spouses Working - Combined Income Less Than or Equal to $100,500)

   If the Amount of Annual Wages Is:	The Personal Exemption Amount Is:
   Over $0 but not over $24,000	$12,000
   Over $24,000 but not over $25,000	$11,000
   Over $25,000 but not over $26,000	$10,000
   Over $26,000 but not over $27,000	$9,000
   Over $27,000 but not over $28,000	$8,000
   Over $28,000 but not over $29,000	$7,000
   Over $29,000 but not over $30,000	$6,000
   Over $30,000 but not over $31,000	$5,000
   Over $31,000 but not over $32,000	$4,000
   Over $32,000 but not over $33,000	$3,000
   Over $33,000 but not over $34,000	$2,000
   Over $34,000 but not over $35,000	$1,000
   Over $35,000	$0

   Option B: Head of Household

   If the Amount of Annual Wages Is:	The Personal Exemption Amount Is:
   Over $0 but not over $38,000	$19,000
   Over $38,000 but not over $39,000	$18,000
   Over $39,000 but not over $40,000	$17,000
   Over $40,000 but not over $41,000	$16,000
   Over $41,000 but not over $42,000	$15,000
   Over $42,000 but not over $43,000	$14,000
   Over $43,000 but not over $44,000	$13,000
   Over $44,000 but not over $45,000	$12,000
   Over $45,000 but not over $46,000	$11,000
   Over $46,000 but not over $47,000	$10,000
   Over $47,000 but not over $48,000	$9,000
   Over $48,000 but not over $49,000	$8,000
   Over $49,000 but not over $50,000	$7,000
   Over $50,000 but not over $51,000	$6,000
   Over $51,000 but not over $52,000	$5,000
   Over $52,000 but not over $53,000	$4,000
   Over $53,000 but not over $54,000	$3,000
   Over $54,000 but not over $55,000	$2,000
   Over $55,000 but not over $56,000	$1,000
   Over $56,000	$0

   Option C: Married or Married - Filing Jointly (One Spouse Not Working)

   If the Amount of Annual Wages Is:	The Personal Exemption Amount Is:
   Over $0 but not over $48,000	$24,000
   Over $48,000 but not over $49,000	$23,000
   Over $49,000 but not over $50,000	$22,000
   Over $50,000 but not over $51,000	$21,000
   Over $51,000 but not over $52,000	$20,000
   Over $52,000 but not over $53,000	$19,000
   Over $53,000 but not over $54,000	$18,000
   Over $54,000 but not over $55,000	$17,000
   Over $55,000 but not over $56,000	$16,000
   Over $56,000 but not over $57,000	$15,000
   Over $57,000 but not over $58,000	$14,000
   Over $58,000 but not over $59,000	$13,000
   Over $59,000 but not over $60,000	$12,000
   Over $60,000 but not over $61,000	$11,000
   Over $61,000 but not over $62,000	$10,000
   Over $62,000 but not over $63,000	$9,000
   Over $63,000 but not over $64,000	$8,000
   Over $64,000 but not over $65,000	$7,000
   Over $65,000 but not over $66,000	$6,000
   Over $66,000 but not over $67,000	$5,000
   Over $67,000 but not over $68,000	$4,000
   Over $68,000 but not over $69,000	$3,000
   Over $69,000 but not over $70,000	$2,000
   Over $70,000 but not over $71,000	$1,000
   Over $71,000	$0

   Option F: Single

   If the Amount of Annual Wages Is:	The Personal Exemption Amount Is:
   Over $0 but not over $30,000	$15,000
   Over $30,000 but not over $31,000	$14,000
   Over $31,000 but not over $32,000	$13,000
   Over $32,000 but not over $33,000	$12,000
   Over $33,000 but not over $34,000	$11,000
   Over $34,000 but not over $35,000	$10,000
   Over $35,000 but not over $36,000	$9,000
   Over $36,000 but not over $37,000	$8,000
   Over $37,000 but not over $38,000	$7,000
   Over $38,000 but not over $39,000	$6,000
   Over $39,000 but not over $40,000	$5,000
   Over $40,000 but not over $41,000	$4,000
   Over $41,000 but not over $42,000	$3,000
   Over $42,000 but not over $43,000	$2,000
   Over $43,000 but not over $44,000	$1,000
   Over $44,000	$0

   Option D: Married - Filing Jointly (Both Spouses Working - Combined Income Greater Than $100,500) or Has Not Filed a Valid Form CT-W4

   If the Amount of Annual Wages Is:	The Personal Exemption Amount Is:
   Over $0	$0

    

6. Apply the employee's taxable income to the appropriate table(s) below to determine the annual gross tax without the annual tax credit.

   Option A: Married - Filing Separately or Married - Filing Jointly (Both Spouses Working - Combined Income Less Than or Equal to $100,500)

   If the Amount of Annual Taxable Wages Is:	The Annual Gross Tax Amount Is:
   Over $0 but not over $10,000	3.00%
   Over $10,000 but not over $50,000	$300 plus 5.00% of excess over $10,000
   Over $50,000 but not over $100,000	$2,300 plus 5.50% of excess over $50,000
   Over $100,000 but not over $200,000	$5,050 plus 6.00% of excess over $100,000
   Over $200,000 but not over $250,000	$11,050 plus 6.50% of excess over $200,000
   Over $250,000 but not over $500,000	$14,300 plus 6.90% of excess over $250,000
   Over $500,000	$31,550 plus 6.99% of excess over $500,000

   Option B: Head of Household

   If the Amount of Annual Taxable Wages Is:	The Annual Gross Tax Amount Is:
   Over $0 but not over $16,000	3.00%
   Over $16,000 but not over $80,000	$480 plus 5.00% of excess over $16,000
   Over $80,000 but not over $160,000	$3,680 plus 5.50% of excess over $80,000
   Over $160,000 but not over $320,000	$8,080 plus 6.00% of excess over $160,000
   Over $320,000 but not over $400,000	$17,680 plus 6.50% of excess over $320,000
   Over $400,000 but not over $800,000	$22,880 plus 6.90% of excess over $400,000
   Over $800,000	$50,480 plus 6.99% of excess over $800,000

   Option C: Married - Filing Jointly (Spouse Not Working)

   If the Amount of Annual Taxable Wages Is:	The Annual Gross Tax Amount Is:
   Over $0 but not over $20,000	3.00%
   Over $20,000 but not over $100,000	$600 plus 5.00% of excess over $20,000
   Over $100,000 but not over $200,000	$4,600 plus 5.50% of excess over $100,000
   Over $200,000 but not over $400,000	$10,100 plus 6.00% of excess over $200,000
   Over $400,000 but not over $500,000	$22,100 plus 6.50% of excess over $400,000
   Over $500,000 but not over $1,000,000	$28,600 plus 6.90% of excess over $500,000
   Over $1,000,000	$63,100 plus 6.99% of excess over $1,000,000

   Option D: Married - Filing Jointly (Both Spouses Working - Combined Income Greater Than $100,500)

   If the Amount of Annual Taxable Wages Is:	The Annual Gross Tax Amount Is:
   Over $0 but not over $10,000	3.00%
   Over $10,000 but not over $50,000	$300 plus 5.00% of excess over $10,000
   Over $50,000 but not over $100,000	$2,300 plus 5.50% of excess over $50,000
   Over $100,000 but not over $200,000	$5,050 plus 6.00% of excess over $100,000
   Over $200,000 but not over $250,000	$11,050 plus 6.50% of excess over $200,000
   Over $250,000 but not over $500,000	$14,300 plus 6.90% of excess over $250,000
   Over $500,000	$31,550 plus 6.99% of excess over $500,000

   Option F: Single

   If the Amount of Annual Taxable Wages Is:	The Annual Gross Tax Amount Is:
   Over $0 but not over $10,000	3.00%
   Over $10,000 but not over $50,000	$300 plus 5.00% of excess over $10,000
   Over $50,000 but not over $100,000	$2,300 plus 5.50% of excess over $50,000
   Over $100,000 but not over $200,000	$5,050 plus 6.00% of excess over $100,000
   Over $200,000 but not over $250,000	$11,050 plus 6.50% of excess over $200,000
   Over $250,000 but not over $500,000	$14,300 plus 6.90% of excess over $250,000
   Over $500,000	$31,550 plus 6.99% of excess over $500,000

   If the Employee Has Not Filed a Valid Form CT-W4

   If the Amount of Annual Taxable Wages Is:	The Annual Gross Tax Amount Is:
   Over $0	$0 plus 6.99% of excess over $0

    

7. From the tables below, use the employee's filing status and gross annual wages (calculated in step 4) to calculate the 3 percent Phased-Out Amount. Add the 3 percent Phased-Out Amount to the Annual Gross Tax calculated in step 6.

   Option A: Married - Filing Separately or Married - Filing Jointly (Both Spouses Working - Combined Income Less Than or Equal to $100,500)

   If the Amount of Annual Wages Is:	The 3% Phased-Out Amount Is:
   Over $0 but not over $50,250	$0
   Over $50,250 but not over $52,750	$20
   Over $52,750 but not over $55,250	$40
   Over $55,250 but not over $57,750	$60
   Over $57,750 but not over $60,250	$80
   Over $60,250 but not over $62,750	$100
   Over $62,750 but not over $65,250	$120
   Over $65,250 but not over $67,750	$140
   Over $67,750 but not over $70,250	$160
   Over $70,250 but not over $72,750	$180
   Over $72,750	$200

   Option B: Married - Head of Household

   If the Amount of Annual Wages Is:	The 3% Phased-Out Amount Is:
   Over $0 but not over $78,500	$0
   Over $78,500 but not over $82,500	$32
   Over $82,500 but not over $86,500	$64
   Over $86,500 but not over $90,500	$96
   Over $90,500 but not over $94,500	$128
   Over $94,500 but not over $98,500	$160
   Over $98,500 but not over $102,500	$192
   Over $102,500 but not over $106,500	$224
   Over $106,500 but not over $110,500	$256
   Over $110,500 but not over $114,500	$288
   Over $114,500	$320

   Option C: Married - Filing Jointly (Spouse Not Working)

   If the Amount of Annual Wages Is:	The 3% Phased-Out Amount Is:
   Over $0 but not over $100,500	$0
   Over $100,500 but not over $105,500	$40
   Over $105,500 but not over $110,500	$80
   Over $110,500 but not over $115,500	$120
   Over $115,500 but not over $120,500	$160
   Over $120,500 but not over $125,500	$200
   Over $125,500 but not over $130,500	$240
   Over $130,500 but not over $135,500	$280
   Over $135,500 but not over $140,500	$320
   Over $140,500 but not over $145,500	$360
   Over $145,500	$400

   Option D: Married - Filing Jointly (Both Spouses Working - Combined Income Greater Than $100,500)

   If the Amount of Annual Wages Is:	The 3% Phased-Out Amount Is:
   Over $0 but not over $50,250	$0
   Over $50,250 but not over $52,750	$20
   Over $52,750 but not over $55,250	$40
   Over $55,250 but not over $57,750	$60
   Over $57,750 but not over $60,250	$80
   Over $60,250 but not over $62,750	$100
   Over $62,750 but not over $65,250	$120
   Over $65,250 but not over $67,750	$140
   Over $67,750 but not over $70,250	$160
   Over $70,250 but not over $72,750	$180
   Over $72,750	$200

   Option F: Single

   If the Amount of Annual Wages Is:	The 3% Phased-Out Amount Is:
   Over $0 but not over $56,500	$0
   Over $56,500 but not over $61,500	$20
   Over $61,500 but not over $66,500	$40
   Over $66,500 but not over $71,500	$60
   Over $71,500 but not over $76,500	$80
   Over $76,500 but not over $81,500	$100
   Over $81,500 but not over $86,500	$120
   Over $86,500 but not over $91,500	$140
   Over $91,500 but not over $96,500	$160
   Over $96,500 but not over $101,500	$180
   Over $101,500	$200

   If the Employee Has Not Filed a Valid Form CT-W4

   If the Amount of Annual Wages Is:	The 3% Phased-Out Amount Is:
   Over $0	$0

    

8. From the tables below, use the employee's filing status and the annual wages (calculated in step 4) to calculate the Additional Recapture Amount. Add the Additional Recapture Amount to the Annual Gross Tax.

   Option A: Married - Filing Separately or Married - Filing Jointly (Both Spouses Working - Combined Income Less Than or Equal to $100,500)

   If the Amount of Annual Wages Is:	Additional Recapture Amount Is:
   Over $0 but not over $200,000	$0
   Over $200,000 but not over $205,000	$90
   Over $205,000 but not over $210,000	$180
   Over $210,000 but not over $215,000	$270
   Over $215,000 but not over $220,000	$360
   Over $220,000 but not over $225,000	$450
   Over $225,000 but not over $230,000	$540
   Over $230,000 but not over $235,000	$630
   Over $235,000 but not over $240,000	$720
   Over $240,000 but not over $245,000	$810
   Over $245,000 but not over $250,000	$900
   Over $250,000 but not over $255,000	$990
   Over $255,000 but not over $260,000	$1,080
   Over $260,000 but not over $265,000	$1,170
   Over $265,000 but not over $270,000	$1,260
   Over $270,000 but not over $275,000	$1,350
   Over $275,000 but not over $280,000	$1,440
   Over $280,000 but not over $285,000	$1,530
   Over $285,000 but not over $290,000	$1,620
   Over $290,000 but not over $295,000	$1,710
   Over $295,000 but not over $300,000	$1,800
   Over $300,000 but not over $305,000	$1,890
   Over $305,000 but not over $310,000	$1,980
   Over $310,000 but not over $315,000	$2,070
   Over $315,000 but not over $320,000	$2,160
   Over $320,000 but not over $325,000	$2,250
   Over $325,000 but not over $330,000	$2,340
   Over $330,000 but not over $335,000	$2,430
   Over $335,000 but not over $340,000	$2,520
   Over $340,000 but not over $345,000	$2,610
   Over $345,000 but not over $500,000	$2,700
   Over $500,000 but not over $505,000	$2,750
   Over $505,000 but not over $510,000	$2,800
   Over $510,000 but not over $515,000	$2,850
   Over $515,000 but not over $520,000	$2,900
   Over $520,000 but not over $525,000	$2,950
   Over $525,000 but not over $530,000	$3,000
   Over $530,000 but not over $535,000	$3,050
   Over $535,000 but not over $540,000	$3,100
   Over $540,000	$3,150

   Option B: Head of Household

   If the Amount of Annual Wages Is:	Additional Recapture Amount Is:
   Over $0 but not over $320,000	$0
   Over $320,000 but not over $328,000	$140
   Over $328,000 but not over $336,000	$280
   Over $336,000 but not over $344,000	$420
   Over $344,000 but not over $352,000	$560
   Over $352,000 but not over $360,000	$700
   Over $360,000 but not over $368,000	$840
   Over $368,000 but not over $376,000	$980
   Over $376,000 but not over $384,000	$1,120
   Over $384,000 but not over $392,000	$1,260
   Over $392,000 but not over $400,000	$1,400
   Over $400,000 but not over $408,000	$1,540
   Over $408,000 but not over $416,000	$1,680
   Over $416,000 but not over $424,000	$1,820
   Over $424,000 but not over $432,000	$1,960
   Over $432,000 but not over $440,000	$2,100
   Over $440,000 but not over $448,000	$2,240
   Over $448,000 but not over $456,000	$2,380
   Over $456,000 but not over $464,000	$2,520
   Over $464,000 but not over $472,000	$2,660
   Over $472,000 but not over $480,000	$2,800
   Over $480,000 but not over $488,000	$2,940
   Over $488,000 but not over $496,000	$3,080
   Over $496,000 but not over $504,000	$3,220
   Over $504,000 but not over $512,000	$3,360
   Over $512,000 but not over $520,000	$3,500
   Over $520,000 but not over $528,000	$3,640
   Over $528,000 but not over $536,000	$3,780
   Over $536,000 but not over $544,000	$3,920
   Over $544,000 but not over $552,000	$4,060
   Over $552,000 but not over $800,000	$4,200
   Over $800,000 but not over $808,000	$4,280
   Over $808,000 but not over $816,000	$4,360
   Over $816,000 but not over $824,000	$4,440
   Over $824,000 but not over $832,000	$4,520
   Over $832,000 but not over $840,000	$4,600
   Over $840,000 but not over $848,000	$4,680
   Over $848,000 but not over $856,000	$4,760
   Over $856,000 but not over $864,000	$4,840
   Over $864,000	$4,920

   Option C: Married - Filing Jointly (Spouse Not Working)

   If the Amount of Annual Wages Is:	Additional Recapture Amount Is:
   Over $0 but not over $400,000	$0
   Over $400,000 but not over $410,000	$180
   Over $410,000 but not over $420,000	$360
   Over $420,000 but not over $430,000	$540
   Over $430,000 but not over $440,000	$720
   Over $440,000 but not over $450,000	$900
   Over $450,000 but not over $460,000	$1,080
   Over $460,000 but not over $470,000	$1,260
   Over $470,000 but not over $480,000	$1,440
   Over $480,000 but not over $490,000	$1,620
   Over $490,000 but not over $500,000	$1,800
   Over $500,000 but not over $510,000	$1,980
   Over $510,000 but not over $520,000	$2,160
   Over $520,000 but not over $530,000	$2,340
   Over $530,000 but not over $540,000	$2,520
   Over $540,000 but not over $550,000	$2,700
   Over $550,000 but not over $560,000	$2,880
   Over $560,000 but not over $570,000	$3,060
   Over $570,000 but not over $580,000	$3,240
   Over $580,000 but not over $590,000	$3,420
   Over $590,000 but not over $600,000	$3,600
   Over $600,000 but not over $610,000	$3,780
   Over $610,000 but not over $620,000	$3,960
   Over $620,000 but not over $630,000	$4,140
   Over $630,000 but not over $640,000	$4,320
   Over $640,000 but not over $650,000	$4,500
   Over $650,000 but not over $660,000	$4,680
   Over $660,000 but not over $670,000	$4,860
   Over $670,000 but not over $680,000	$5,040
   Over $680,000 but not over $690,000	$5,220
   Over $690,000 but not over $1,000,000	$5,400
   Over $1,000,000 but not over $1,010,000	$5,500
   Over $1,010,000 but not over $1,020,000	$5,600
   Over $1,020,000 but not over $1,030,000	$5,700
   Over $1,030,000 but not over $1,040,000	$5,800
   Over $1,040,000 but not over $1,050,000	$5,900
   Over $1,050,000 but not over $1,060,000	$6,000
   Over $1,060,000 but not over $1,070,000	$6,100
   Over $1,070,000 but not over $1,080,000	$6,200
   Over $1,080,000	$6,300

   Option D: Married - Filing Jointly (Both Spouses Working - Combined Income Greater Than $100,500)

   If the Amount of Annual Wages Is:	Additional Recapture Amount Is:
   Over $0 but not over $200,000	$0
   Over $200,000 but not over $205,000	$90
   Over $205,000 but not over $210,000	$180
   Over $210,000 but not over $215,000	$270
   Over $215,000 but not over $220,000	$360
   Over $220,000 but not over $225,000	$450
   Over $225,000 but not over $230,000	$540
   Over $230,000 but not over $235,000	$630
   Over $235,000 but not over $240,000	$720
   Over $240,000 but not over $245,000	$810
   Over $245,000 but not over $250,000	$900
   Over $250,000 but not over $255,000	$990
   Over $255,000 but not over $260,000	$1,080
   Over $260,000 but not over $265,000	$1,170
   Over $265,000 but not over $270,000	$1,260
   Over $270,000 but not over $275,000	$1,350
   Over $275,000 but not over $280,000	$1,440
   Over $280,000 but not over $285,000	$1,530
   Over $285,000 but not over $290,000	$1,620
   Over $290,000 but not over $295,000	$1,710
   Over $295,000 but not over $300,000	$1,800
   Over $300,000 but not over $305,000	$1,890
   Over $305,000 but not over $310,000	$1,980
   Over $310,000 but not over $315,000	$2,070
   Over $315,000 but not over $320,000	$2,160
   Over $320,000 but not over $325,000	$2,250
   Over $325,000 but not over $330,000	$2,340
   Over $330,000 but not over $335,000	$2,430
   Over $335,000 but not over $340,000	$2,520
   Over $340,000 but not over $345,000	$2,610
   Over $345,000 but not over $500,000	$2,700
   Over $500,000 but not over $505,000	$2,750
   Over $505,000 but not over $510,000	$2,800
   Over $510,000 but not over $515,000	$2,850
   Over $515,000 but not over $520,000	$2,900
   Over $520,000 but not over $525,000	$2,950
   Over $525,000 but not over $530,000	$3,000
   Over $530,000 but not over $535,000	$3,050
   Over $535,000 but not over $540,000	$3,100
   Over $540,000	$3,150

   Option F: Single

   If the Amount of Annual Wages Is:	Additional Recapture Amount Is:
   Over $0 but not over $200,000	$0
   Over $200,000 but not over $205,000	$90
   Over $205,000 but not over $210,000	$180
   Over $210,000 but not over $215,000	$270
   Over $215,000 but not over $220,000	$360
   Over $220,000 but not over $225,000	$450
   Over $225,000 but not over $230,000	$540
   Over $230,000 but not over $235,000	$630
   Over $235,000 but not over $240,000	$720
   Over $240,000 but not over $245,000	$810
   Over $245,000 but not over $250,000	$900
   Over $250,000 but not over $255,000	$990
   Over $255,000 but not over $260,000	$1,080
   Over $260,000 but not over $265,000	$1,170
   Over $265,000 but not over $270,000	$1,260
   Over $270,000 but not over $275,000	$1,350
   Over $275,000 but not over $280,000	$1,440
   Over $280,000 but not over $285,000	$1,530
   Over $285,000 but not over $290,000	$1,620
   Over $290,000 but not over $295,000	$1,710
   Over $295,000 but not over $300,000	$1,800
   Over $300,000 but not over $305,000	$1,890
   Over $305,000 but not over $310,000	$1,980
   Over $310,000 but not over $315,000	$2,070
   Over $315,000 but not over $320,000	$2,160
   Over $320,000 but not over $325,000	$2,250
   Over $325,000 but not over $330,000	$2,340
   Over $330,000 but not over $335,000	$2,430
   Over $335,000 but not over $340,000	$2,520
   Over $340,000 but not over $345,000	$2,610
   Over $345,000 but not over $500,000	$2,700
   Over $500,000 but not over $505,000	$2,750
   Over $505,000 but not over $510,000	$2,800
   Over $510,000 but not over $515,000	$2,850
   Over $515,000 but not over $520,000	$2,900
   Over $520,000 but not over $525,000	$2,950
   Over $525,000 but not over $530,000	$3,000
   Over $530,000 but not over $535,000	$3,050
   Over $535,000 but not over $540,000	$3,100
   Over $540,000	$3,150

   If the Employee Has Not Filed a Valid Form CT-W4

   If the Amount of Annual Wages Is:	Additional Recapture Amount Is:
   Over $0	$0

    

9. Using the employee's filing status and the gross annual wages calculated in step 4, determine the tax credit percentage. Multiply the Annual Gross Tax calculated in step 8 by the appropriate credit percentage to calculate the employee's Annual Tax Credit.

   Option A: Married - Filing Separately or Married - Filing Jointly (Both Spouses Working - Combined Income Less Than or Equal to $100,500)

   Annual Gross Pay:	Multiply the Annual Gross Tax Amount By:
   Over $12,000 but not over $15,000	75%
   Over $15,000 but not over $15,500	70%
   Over $15,500 but not over $16,000	65%
   Over $16,000 but not over $16,500	60%
   Over $16,500 but not over $17,000	55%
   Over $17,000 but not over $17,500	50%
   Over $17,500 but not over $18,000	45%
   Over $18,000 but not over $18,500	40%
   Over $18,500 but not over $20,000	35%
   Over $20,000 but not over $20,500	30%
   Over $20,500 but not over $21,000	25%
   Over $21,000 but not over $21,500	20%
   Over $21,500 but not over $25,000	15%
   Over $25,000 but not over $25,500	14%
   Over $25,500 but not over $26,000	13%
   Over $26,000 but not over $26,500	12%
   Over $26,500 but not over $27,000	11%
   Over $27,000 but not over $48,000	10%
   Over $48,000 but not over $48,500	9%
   Over $48,500 but not over $49,000	8%
   Over $49,000 but not over $49,500	7%
   Over $49,500 but not over $50,000	6%
   Over $50,000 but not over $50,500	5%
   Over $50,500 but not over $51,000	4%
   Over $51,000 but not over $51,500	3%
   Over $51,500 but not over $52,000	2%
   Over $52,000 but not over $52,500	1%
   Over $52,500	0%

   Option B: Head of Household

   Annual Gross Pay:	Multiply the Annual Gross Tax Amount By:
   Over $19,000 but not over $24,000	75%
   Over $24,000 but not over $24,500	70%
   Over $24,500 but not over $25,000	65%
   Over $25,000 but not over $25,500	60%
   Over $25,500 but not over $26,000	55%
   Over $26,000 but not over $26,500	50%
   Over $26,500 but not over $27,000	45%
   Over $27,000 but not over $27,500	40%
   Over $27,500 but not over $34,000	35%
   Over $34,000 but not over $34,500	30%
   Over $34,500 but not over $35,000	25%
   Over $35,000 but not over $35,500	20%
   Over $35,500 but not over $44,000	15%
   Over $44,000 but not over $44,500	14%
   Over $44,500 but not over $45,000	13%
   Over $45,000 but not over $45,500	12%
   Over $45,500 but not over $46,000	11%
   Over $46,000 but not over $74,000	10%
   Over $74,000 but not over $74,500	9%
   Over $74,500 but not over $75,000	8%
   Over $75,000 but not over $75,500	7%
   Over $75,500 but not over $76,000	6%
   Over $76,000 but not over $76,500	5%
   Over $76,500 but not over $77,000	4%
   Over $77,000 but not over $77,500	3%
   Over $77,500 but not over $78,000	2%
   Over $78,000 but not over $78,500	1%
   Over $78,500	0%

   Option C: Married - Filing Jointly (Spouse Not Working)

   Annual Gross Pay:	Multiply the Annual Gross Tax Amount By:
   Over $24,000 but not over $30,000	75%
   Over $30,000 but not over $30,500	70%
   Over $30,500 but not over $31,000	65%
   Over $31,000 but not over $31,500	60%
   Over $31,500 but not over $32,000	55%
   Over $32,000 but not over $32,500	50%
   Over $32,500 but not over $33,000	45%
   Over $33,000 but not over $33,500	40%
   Over $33,500 but not over $40,000	35%
   Over $40,000 but not over $40,500	30%
   Over $40,500 but not over $41,000	25%
   Over $41,000 but not over $41,500	20%
   Over $41,500 but not over $50,000	15%
   Over $50,000 but not over $50,500	14%
   Over $50,500 but not over $51,000	13%
   Over $51,000 but not over $51,500	12%
   Over $51,500 but not over $52,000	11%
   Over $52,000 but not over $96,000	10%
   Over $96,000 but not over $96,500	9%
   Over $96,500 but not over $97,000	8%
   Over $97,000 but not over $97,500	7%
   Over $97,500 but not over $98,000	6%
   Over $98,000 but not over $98,500	5%
   Over $98,500 but not over $99,000	4%
   Over $99,000 but not over $99,500	3%
   Over $99,500 but not over $100,000	2%
   Over $100,000 but not over $100,500	1%
   Over $100,500	0%

   Option F: Single

   Annual Gross Pay:	Multiply the Annual Gross Tax Amount By:
   Over $15,000 but not over $18,800	75%
   Over $18,800 but not over $19,300	70%
   Over $19,300 but not over $19,800	65%
   Over $19,800 but not over $20,300	60%
   Over $20,300 but not over $20,800	55%
   Over $20,800 but not over $21,300	50%
   Over $21,300 but not over $21,800	45%
   Over $21,800 but not over $22,300	40%
   Over $22,300 but not over $25,000	35%
   Over $25,000 but not over $25,500	30%
   Over $25,500 but not over $26,000	25%
   Over $26,000 but not over $26,500	20%
   Over $26,500 but not over $31,300	15%
   Over $31,300 but not over $31,800	14%
   Over $31,800 but not over $32,300	13%
   Over $32,300 but not over $32,800	12%
   Over $32,800 but not over $33.300	11%
   Over $33,300 but not over $60,000	10%
   Over $60,000 but not over $60,500	9%
   Over $60,500 but not over $61,000	8%
   Over $61,000 but not over $61,500	7%
   Over $61,500 but not over $62,000	6%
   Over $62,000 but not over $62,500	5%
   Over $62,500 but not over $63,000	4%
   Over $63,000 but not over $63,500	3%
   Over $63,500 but not over $64,000	2%
   Over $64,000 but not over $64,500	1%
   Over $64,500	0%

   If the Employee's Filing Status Is Option D: Married - Filing Jointly (Both Spouses Working - Combined Income Greater Than $100,500) or the Employee Has Not Filed a Valid Form CT-W4

   If the Amount of Annual Wages Is:	Multiply the Annual Gross Tax Amount By:
   Over $0	0%

    

10. Subtract the Annual Tax Credit calculated in step 9 from the Annual Gross Tax amount calculated in step 8 to determine the employee's Annual Tax Due amount.
11. Divide the annual Connecticut tax withholding by the number of pay dates in the tax year to obtain the biweekly Connecticut tax withholding.
12. Subtract the biweekly reduced withholding amount (reflected on line 3 of the CT-W4) from the result of step 11 to obtain the biweekly Connecticut tax withholding.
13. Add additional amount or percentage elected by the employee to the pay period tax calculated in the above step to determine the amount of tax to be withheld for this pay period.

Note: If the employee does not specify a reduced withholding amount, the biweekly Connecticut tax withholding will be the amount computed in step 11.

Additional Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) homepage. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal.