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County Name |
State/City Codes |
County Tax Status |
Boone |
21/015 |
Duty Station/mandatory |
Clay |
21/051 |
Duty Station/voluntary |
Jefferson |
21/111 |
Duty Station/mandatory |
Kenton |
21/117 |
Duty Station/mandatory |
Madison |
21/151 |
Duty Station/mandatory |
McCracken |
21/145 |
Duty Station/mandatory |
Additional Resources: |
TAXES 13-39, Boone and Kenton County, Kentucky, Income Tax Withholding |
|
Withholding Formula 
Effective Pay Period 01, 2014
- Multiply the gross biweekly wages by 26 to obtain the annual wages.
- Apply the gross annual wages to the following guideline to determine the annual Kentucky county income tax withholding.
Compute the County Income Tax Withholding For:
By Multiplying the Gross Annual Wages By:
State/County Codes
Resident Percentage
Nonresident Percentage
County Tax Status (Duty Station = DS Residence = R)
Boone
21/015
0.951
0.951
DS
Clay (voluntary)
21/051
1.00
1.00
DS
Jefferson
21/111
2.20
1.45
DS
Kenton
21/117
0.70972
0.70972
DS
Madison
21/151
1.00
1.00
DS
McCracken
21/145
1.00
1.00
DS
1 Maximum taxable wage base of
$57,482 (maximum annual tax of $459.86) applies to the 0.8-percent occupational tax. Maximum taxable wage base of $16,666 (maximum annual tax of $25) applies to the 0.15-percent Senior Citizen and Mental Health Tax.2 Maximum taxable wage base of
$117,000 (maximum annual tax of $278.35) applies to the 0.7097-percent occupational tax.The lower taxable wage base limit remains $25,000. The payroll tax rates remain 0.7097% on wages up to $25,000 and 0.1097% on wages greater than $25,000 and up to the Old-Age, Survivors, and Disability Insurance (OASDI) wage maximum of $117,000. - Divide the annual Kentucky county income tax withholding by 26 to obtain the biweekly Kentucky county income tax withholding.