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: |
Withholding Formula Effective 
(Pay Period 15, 2009)
- Subtract the 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 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.
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
50,000262.50
plus
3.70%12,500
50,000and over
1,650.00
plus
5.05%
50,000
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
100,000525.00
plus
3.75%25,000
100,000and over
3,337.50
plus
5.10%
100,000
- Determine the annual exemption amount by applying the following guidelines:
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.
- If the employee claims any dependent exemptions, multiply each by $1,000 and add this to the annual exemption amount computed above.
- Apply the annual exemption amount computed in step 6 to the following table to determine the annual tax credit.
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
3.70%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
3.75%25,000
- 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.