Delaware State Income Tax Withholding Information

State Abbreviation:

DE

State Tax Withholding State Code:

10

Acceptable Exemption Form:

W-4

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

S or M/Number of Exemptions

TSP Deferred:

Yes

Special Coding:

None

Additional Information:

Single (S) exemption code is used for both Single and Married (filling Separately). Married (M) exemption code is used only for Married (Filing Jointly).

Additional Resources:

TAXES 14-15, Delaware State Income Tax Withholding

Previous Tax Formula

Withholding Formula Arrow Left(Effective Pay Period 06, 2014)Arrow Right

  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. 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.
  3. Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by 26 to obtain the gross annual wages.
  5. Determine the standard deduction allowance by applying the following guideline and subtract this amount from the annual wages.

    Single

    Married (Filing Jointly)

    Married (Filing Separately)

    $3,250

    $6,500

    $3,250

  6. Apply the taxable income computed in step 5 to the following table to determine the annual Delaware tax withholding.

    If the Amount of
    Taxable Income Is:

    The Amount of Delaware
    Tax Withholding Should Be:

    Over

    But Not
    Over:

     

    Of Excess Over:

    $0

    $2,000

     

    $0.00

    plus

    0.0%

    $0

    2,000

    5,000

     

    0.00

    plus

    2.20%

    2,000

    5,000

    10,000

     

    66.00

    plus

    3.90%

    5,000

    10,000

    20,000

     

    261.00

    plus

    4.80%

    10,000

    20,000

    25,000

     

    741.00

    plus

    5.20%

    20,000

    25,000

    60,000

     

    1,001.00

    plus

    5.55%

    25,000

    60,000

    and over

     

    2,943.50

    plus

    Arrow Left6.60Arrow Right%

    60,000

  7. Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 6 to compute the annual Delaware tax withholding.

    Exemption Allowance = $110 x Number of Exemptions

  8. Divide the annual Delaware tax withholding by 26 to obtain the biweekly Delaware tax withholding.