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State Abbreviation: |
LA |
State Tax Withholding State Code: |
22 |
Acceptable Exemption Form: |
L-4 |
Basis For Withholding: |
State Exemptions |
Acceptable Exemption Data: |
S, M, 0 / Number of Dependents |
TSP Deferred: |
Yes |
Special Coding: |
None |
Additional Information: |
None |
Additional Resources: |
Withholding Formula (Effective Pay Period 04, 2003)
- Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract nontaxable Federal Health Benefits Plan payments from the adjusted gross biweekly wages.
- Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by 26 to determine the annualized gross pay.
- Apply the annualized gross pay computed in step 4 to the following table to determine the annual gross tax amount.
- Determine the annual exemption amount by applying the following guidelines:
- Apply the annual exemption amount computed in step 6 to the following table to determine the annual tax credit.
- Subtract the annual tax credit computed in step 7 from the annualized gross tax amount computed in step 5 to determine the annual Louisiana tax withholding amount.
- Divide the annual Louisiana tax withholding amount by 26 to obtain the biweekly Louisiana tax withholding amount.
Tax Withholding Table Single |
|||||
If the Amount of |
The Amount of Louisiana |
||||
|
But Not |
Of Excess |
|||
|
$ 0 |
$ 12,500 |
$ 0 |
plus |
2.10% |
$ 0 |
|
12,500 |
25,000 |
262.50 |
plus |
3.45% |
12,500 |
|
25,000 |
and over |
693.75 |
plus |
4.80% |
25,000 |
Tax Withholding Table Married |
|||||
If the Amount of |
The Amount of Louisiana |
||||
|
But Not |
Of Excess |
|||
| $ 0 |
$ 25,000 |
$ 0 | plus | 2.10% | $ 0 |
| 25,000 |
50,000 |
525.00 | plus | 3.45% | 25,000 |
| 50,000 |
and over |
1,387.50 | plus | 4.80% | 50,000 |
If the Employee Is Claiming Status As: |
Then the Annual Exemption Allowance Should Be: |
|
Zero - Personal Exemption Code 0 (zero) |
$ 0 |
|
Single - Personal Exemption Code S |
$ 4,500 |
|
Married - Personal Exemption Code M |
$ 9,000 |
If the employee claims any dependent exemptions, multiply each by $1,000 and add this to the annual exemption amount computed above.
Note: The personal exemption code is based on the marital status in the first position of the exemption code recorded on the Information/Research Inquiry System (IRIS), Program IR105, State Tax, and the dependent exemptions are the last two positions of the exemption code on IRIS Program 105. For example, if the employee has an exemption code of M02, they would receive an annual exemption amount of $11,000 which is $9,000 for Married and $2,000 for the 2 dependent exemptions.
Annual Tax Credit Single |
|||||
Annual Exemption |
The Amount of Louisiana |
||||
|
But Not |
Of Excess |
|||
|
$ 0 |
$ 12,500 |
$ 0 |
plus |
2.10% |
$ 0 |
|
12,500 |
and over |
262.50 |
plus |
3.45% |
12,500 |
Annual Tax Credit Married |
|||||
Annual Exemption |
The Amount of Louisiana |
||||
|
But Not |
Of Excess |
|||
|
$ 0 |
$ 25,000 |
$ 0 |
plus |
2.10% |
$ 0 |
|
25,000 |
and over |
525.00 |
plus |
3.45% |
25,000 |