Oklahoma State Income Tax Withholding Information
State Abbreviation: |
OK |
State Tax Withholding State Code: |
40 |
Acceptable Exemption Form: |
W-4 |
Basis for Withholding: |
State or Federal Exemptions |
Acceptable Exemption Data: |
S, M/Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
None |
Additional Information: |
If no State income tax certificate has been processed or no valid State exemption code is present, the Federal exemptions will be used in the computation of State taxes |
Additional Resources: |
Withholding Formula (Effective Pay Period 06, 2015)
- 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 (i.e., taxable life insurance) 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 exemption allowance by applying the following guidelines and subtract this amount from the result of step 4:
Exemption Allowance = $1,000 x Number of Exemptions
- Apply the taxable income computed in step 5 to the following table to determine the annual Oklahoma tax withholding.
Tax Withholding Table
Single
If the Amount of
Taxable Income Is:The Amount of Oklahoma
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$6,300
$0.00
plus
0.00%
$0
6,300
7,300
0.00
plus
0.50%
6,300
7,300
8,800
5.00
plus
1.00%
7,300
8,800
10,050
20.00
plus
2.00%
8,800
10,050
11,200
45.00
plus
3.00%
10,050
11,200
13,500
79.50
plus
4.00%
11,200
13,500
15,000
171.50
plus
5.00%
13,500
15,000
and over
246.50
plus
5.25%
15,000
Married
If the Amount of
Taxable Income Is:The Amount of Oklahoma
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$12,600
$0.00
plus
0.00%
$0
12,600
14,600
0.00
plus
0.50%
12,600
14,600
17,600
10.00
plus
1.00%
14,600
17,600
20,100
40.00
plus
2.00%
17,600
20,100
22,400
90.00
plus
3.00%
20,100
22,400
24,800
159.00
plus
4.00%
22,400
24,800
27,600
255.00
plus
5.00%
24,800
27,600
and over
395.00
plus
5.25%
27,600
- Divide the annual Oklahoma tax withholding by 26 and round to the nearest dollar to obtain the biweekly Oklahoma tax withholding.
- Add additional amount or percentage elected by the employee to the pay period tax calculated in the above step and round to the nearest dollar to determine the amount of tax to be withheld for the payroll period.