Louisiana State Income Tax Withholding Information

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:

TAXES 03-06, Louisiana State Income Tax Withholding

Withholding Formula (Effective Pay Period 04, 2003)

  1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.

  2. Begin ChangeSubtract nontaxable Federal Health Benefits Plan payments from the adjusted gross biweekly wages.

  3. Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.

  4. Multiply the adjusted gross biweekly wages by 26 to determine the annualized gross pay.

  5. Apply the annualized gross pay computed in step 4 to the following table to determine the annual gross tax amount.

  6. Tax Withholding Table

    Single
    (Personal Exemption Code S and 0 (zero))

    If the Amount of
    Taxable Income Is
    :

    The Amount of Louisiana
    Tax Withholding Should Be:


    Over:

    But Not
    Over:

    Of Excess
    Over:

    $ 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
    (Personal Exemption Code M)

    If the Amount of
    Taxable Income Is:

    The Amount of Louisiana
    Tax Withholding Should Be:


    Over:

    But Not
    Over:

    Of Excess
    Over:

    $ 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

  7. Determine the annual exemption amount by applying the following guidelines:

  8. 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.

  9. Apply the annual exemption amount computed in step 6 to the following table to determine the annual tax credit.

  10. Annual Tax Credit

    Single
    (Personal Exemption Code S and 0 (zero))

    Annual Exemption

    The Amount of Louisiana
    Tax Withholding Should Be:


    Over:

    But Not
    Over:

    Of Excess
    Over:

    $ 0

    $ 12,500

    $ 0

    plus

    2.10%

    $ 0

    12,500

    and over

    262.50

    plus

    3.45%

    12,500


    Annual Tax Credit

    Married
    (Personal Exemption Code M)

    Annual Exemption

    The Amount of Louisiana
    Tax Withholding Should Be:


    Over:

    But Not
    Over:

    Of Excess
    Over:

    $ 0

    $ 25,000

    $ 0

    plus

    2.10%

    $ 0

    25,000

    and over

    525.00

    plus

    3.45%

    25,000


  11. 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.Right Arrow

  12. Divide the annual Louisiana tax withholding amount by 26 to obtain the biweekly Louisiana tax withholding amount.