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;
N = Married, Filing Separately; H = Head of Household.

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:

TAXES 15-26, District of Columbia Income Tax Withholding

Withholding Formula (Effective Pay Period 13, 2015)

  1. Subtract the 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 (taxable life insurance, etc.) 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 annual wages.
  5. 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

  6. 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

  7. Divide the annual District of Columbia tax withholding by 26 to obtain the biweekly District of Columbia tax withholding.