Alabama State Income Tax Withholding Information
State Abbreviation: |
AL |
State Tax Withholding State Code: |
01 |
Acceptable Exemption Form: |
A-4 |
Basis For Withholding: |
State Exemptions |
Acceptable Exemption Data: |
S, N, M, H / Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
Determine the Total Number Of Allowances Claimed field as follows: First Position - S = Single; N = Married, Filing Separate Returns; M = Married; H = Head of Household. Second and Third Positions - Enter the total number of allowances claimed. If less than 10, precede with a zero. |
Additional Information: |
None |
Additional Resources: |
Withholding Formula 
(Effective Pay Period 7, 2008)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- 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.
- Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
- Determine the personal exemption by applying the following guideline and subtract this amount from the gross wages to compute the taxable income.
- Calculate the Federal Tax Deduction based on the actual amount of federal tax withheld this payroll period multiplied by 26.
- Determine the personal exemption allowance based on the employee's marital status using the following table.
- Calculate the Dependent Exemption by multiplying the number of exemptions claimed by one of the following amounts based on the employee's annualized wages.
- If the employee is claiming "0" (ZERO), SINGLE, MARRIED FILING SEPARATELY or HEAD OF HOUSEHOLD, apply the following tax rate the annualized taxable wages to determine the annual amount.
- If the employee is claiming MARRIED, apply the following tax rate the annualized taxable wages to determine the annual amount.
- Divide the annual Alabama tax withholding by 26 to obtain the biweekly Alabama tax withholding.
| Tax Withholding Table Zero or Single (Filing Status S) |
||
| If the Amount of Taxable Income Is: |
The Standard Deduction Amount Is: |
|
| Over: | But Not Over: | |
| $0 | $20,499.99 |
$2,500 |
| 20,499.99 | 20,999.99 | 2,475 |
| 20,999.99 | 21,499.99 | 2,450 |
| 21,499.99 | 21,999.99 | 2,425 |
| 21,999.99 | 22,499.99 | 2,400 |
| 22,499.99 | 22,999.99 | 2,375 |
| 22,999.99 | 23,499.99 | 2,350 |
| 23,499.99 | 23,999.99 | 2,325 |
| 23,999.99 | 24,499.99 | 2,300 |
| 24,499.99 | 24,999.99 | 2,275 |
| 24,999.99 | 25,499.99 | 2,250 |
| 25,499.99 | 25,999.99 | 2,225 |
| 25,999.99 | 26,499.99 | 2,200 |
| 26,499.99 | 26,999.99 | 2,175 |
| 26,999.99 | 27,499.99 | 2,150 |
| 27,499.99 | 27,999.99 | 2,125 |
| 27,999.99 | 28,499.99 | 2,100 |
| 28,499.99 | 28,999.99 | 2,075 |
| 28,999.99 | 29,499.99 | 2,050 |
| 29,499.99 | 29,999.99 | 2,025 |
| 29,999.99 |
and over | 2,000 |
| Married - Filing Separately (Filing Status N) |
||
| If the Amount of Taxable Income Is: |
The Standard Deduction Amount Is: |
|
| Over: | But Not Over: | |
| $0 | $10,249.99 |
$3,750 |
| 10,249.99 | 10,499.99 | 3,662 |
| 10,499.99 | 10,749.99 | 3,574 |
| 10,749.99 | 10,999.99 | 3,486 |
| 10,999.99 | 11,249.99 | 3,398 |
| 11,249.99 | 11,499.99 | 3,310 |
| 11,499.99 | 11,749.99 | 3,222 |
| 11,749.99 | 11,999.99 | 3,134 |
| 11,999.99 | 12,249.99 | 3,046 |
| 12,249.99 | 12,499.99 | 2,958 |
| 12,499.99 | 12,749.99 | 2,870 |
| 12,749.99 | 12,999.99 | 2,782 |
| 12,999.99 | 13,249.99 | 2,694 |
| 13,249.99 | 13,499.99 | 2,606 |
| 13,499.99 | 13,749.99 | 2,518 |
| 13,749.99 | 13,999.99 | 2,430 |
| 13,999.99 | 14,249.99 | 2,342 |
| 14,249.99 | 14,499.99 | 2,254 |
| 14,499.99 | 14,749.99 | 2,166 |
| 14,749.99 | 14,999.99 | 2,078 |
| 14,999.99 |
and over | 2,000 |
| Married (Filing Status M) |
||
| If the Amount of Taxable Income Is: |
The Standard Deduction Amount Is: |
|
| Over: | But Not Over: | |
| $0 | $20,499.99 |
$7,500 |
| 20,499.99 | 20,999.99 | 7,325 |
| 20,999.99 | 21,499.99 | 7,150 |
| 21,499.99 | 21,999.99 | 6,975 |
| 21,999.99 | 22,499.99 | 6,800 |
| 22,499.99 | 22,999.99 | 6,625 |
| 22,999.99 | 23,499.99 | 6,450 |
| 23,499.99 | 23,999.99 | 6,275 |
| 23,999.99 | 24,499.99 | 6,100 |
| 24,499.99 | 24,999.99 | 5,925 |
| 24,999.99 | 25,499.99 | 5,750 |
| 25,499.99 | 25,999.99 | 5,575 |
| 25,999.99 | 26,499.99 | 5,400 |
| 26,499.99 | 26,999.99 | 5,225 |
| 26,999.99 | 27,499.99 | 5,050 |
| 27,499.99 | 27,999.99 | 4,875 |
| 27,999.99 | 28,499.99 | 4,700 |
| 28,499.99 | 28,999.99 | 4,525 |
| 28,999.99 | 29,499.99 | 4,350 |
| 29,499.99 | 29,999.99 | 4,175 |
| 29,999.99 |
and over | 4,000 |
| Married - Head of Household (Filing Status H) |
||
| If the Amount of Taxable Income Is: |
The Standard Deduction Amount Is: |
|
| Over: | But Not Over: | |
| $0 | $20,499.99 |
$4,700 |
| 20,499.99 | 20,999.99 | 4,565 |
| 20,999.99 | 21,499.99 | 4,430 |
| 21,499.99 | 21,999.99 | 4,295 |
| 21,999.99 | 22,499.99 | 4,160 |
| 22,499.99 | 22,999.99 | 4,025 |
| 22,999.99 | 23,499.99 | 3,890 |
| 23,499.99 | 23,999.99 | 3,755 |
| 23,999.99 | 24,499.99 | 3,620 |
| 24,499.99 | 24,999.99 | 3,485 |
| 24,999.99 | 25,499.99 | 3,350 |
| 25,499.99 | 25,999.99 | 3,215 |
| 25,999.99 | 26,499.99 | 3,080 |
| 26,499.99 | 26,999.99 | 2,945 |
| 26,999.99 | 27,499.99 | 2,810 |
| 27,499.99 | 27,999.99 | 2,675 |
| 27,999.99 | 28,499.99 | 2,540 |
| 28,499.99 | 28,999.99 | 2,405 |
| 28,999.99 | 29,499.99 | 2,270 |
| 29,499.99 | 29,999.99 | 2,135 |
| 29,999.99 |
and over | 2,000 |
| If the Employee Claims the Following Withholding Exemption Status: | The Personal Exemption Allowance Is: |
| Zero | $0 |
| Single or Married Filing Separate | 1,500 |
| Married or Head of Household | 3,000 |
| If the Amount of Annual Wages Is: | The Amount Per Dependent Is: | |
| Over | But Not Over: | |
| $0 | $20,000 | $1,000 |
| 20,000 | 100,000 | 500 |
| 100,000 | and over | 300 |
| Zero Single Married - Filing Separately Head of Household |
|||||
| If the Amount of Annual Taxable Wages Is: | The Amount of Tax Is: | ||||
| Over | But Not Over | ||||
| $0 | $500 | $0 | plus | 2.0% | $0 |
| 500 | 3,000 | 10 | plus | 4.0% | 500 |
| 3,000 | and over | 110 | plus | 5.0% | 3,000 |
| Married | |||||
| If the Amount of Annual Taxable Wages Is: | The Amount of Tax Is: | ||||
| Over: | But Not Over: | ||||
| $0 | $1,000 | $0 | plus | 2.0% | $0 |
| 1,000 | 6,000 | 20 | plus | 4.0% | 1,000 |
| 6,000 | and over | 220 | plus | 5.0% | 6,000 |