Missouri State Income Tax Withholding
Reference Number: NFC-23-1683115889
Published: April 20, 2023
Effective: Pay Period 04, 2023
Summary
The income tax withholding formula for the State of Missouri includes the following changes:
- The annual standard deduction amount for employees claiming Single, Married Filing Separate, and Married and Spouse Works has changed from $12,950 to $13,850.
- The annual standard deduction amount for employees claiming Married and Spouse Does Not Work has changed from $25,900 to $27,700.
- The annual standard deduction amount for employees claiming Head of Household has changed from $19,400 to $20,800.
- The income tax withholding's formula has changed.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
|
State Abbreviation: |
MO |
|
State Tax Withholding State Code: |
29 |
|
Acceptable Exemption Form: |
MO W-4 |
|
Basis for Withholding: |
State exemptions |
|
Acceptable Exemption Data: |
S/M/H/N |
|
TSP Deferred: |
Yes |
|
Special Coding: |
First Position - S = Single; M = Married and Spouse Does Not Work; N = Married Filing Separate or Married and Spouse Works; and H = Head of Household. |
|
Additional Information: |
In the event that the employee does not file a State Withholding Allowance Certificate, then Single and zero exemptions (S00) will be used as the basis for withholding. |
Withholding Formula (Effective Pay Period 04, 2023)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Employees 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.
- Add the taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the annual wages.
- Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages in step 4:
|
If the Employee Is: |
The Standard Deduction Is: |
| Single | $13,850 |
| Married Filing Separate | $13,850 |
| Married (Spouse Works) | $13,850 |
| Married (Spouse Does Not Work) | $27,700 |
| Head of Household | $20,800 |
- Apply the taxable income computed in step 5 to the following table to obtain the annual Missouri tax withholdings:
Tax Withholding Table
|
If the Amount of Taxable Income Is: |
The Amount of Tax Withholding Should Be: |
| Over $0 but not over $1,207 | 0.0% |
| Over $1,207 but not over $2,414 | $0.00 plus 2.0% of excess over $1,207 |
| Over $2,414 but not over $3,621 | $24.14 plus 2.5% of excess over $2,414 |
| Over $3,621 but not over $4,828 | $54.32 plus 3.0% of excess over $3,621 |
| Over $4,828 but not over $6,035 | $90.53 plus 3.5% of excess over $4,828 |
| Over $6,035 but not over $7,242 | $132.78 plus 4.0% of excess over $6,035 |
| Over $7,242 but not over $8,449 | $181.06 plus 4.5% of excess over $7,242 |
| Over $8,449 | $235.38 plus 4.95% of excess over $8,449 |
- Divide the annual Missouri tax withholding calculated in step 6 by the number of pay dates in the tax year and round to the nearest dollar to obtain the biweekly Missouri tax withholding.
- Add the additional amount or percentage elected by the employee to the pay period tax calculated in step 7 and round to the nearest dollar to determine the amount of tax to be withheld for the pay period.
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) Home page. 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.
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 at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.