District of Columbia Income Tax Withholding Information
State Abbreviation: |
DC |
State Tax Withholding State Code: |
11 |
Acceptable Exemption Form: |
D-4 |
Basis for Withholding: |
State Exemptions |
Acceptable Exemption Data: |
S, M, H, N/Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
Determine the Total Number Of Allowances field as follows: First Position − S = Single; M = Married, Filing Jointly; Second and Third Positions − Enter the total number of allowances claimed. If less than 10, precede with a 0 (zero). |
Additional Information: |
None |
Additional Resources: |
Withholding Formula (Effective Pay Period 13, 2015)
- 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 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 by 26 to obtain the annual wages.
- Determine the dependent allowance by applying the following guideline and subtract this amount from the annual wages to compute the taxable income.
Dependent Allowance = $1,775 x Number of Dependents
- Apply the taxable income computed in step 5 to the following tables to determine the District of Columbia tax withholding.
Tax Withholding Table
If the Amount of
Taxable Income Is:The Amount of District of Columbia
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$10,000
$0.00
plus
4.00%
$0
10,000
40,000
400.00
plus
6.00%
10,000
40,000
60,000
2,200.00
plus
7.00%
40,000
60,000
350,000
3,600.00
plus
8.50%
60,000
350,000
and over
28,250.00
plus
8.95%
350,000
- Divide the annual District of Columbia tax withholding by 26 to obtain the biweekly District of Columbia tax withholding.