TAXES 15-38, Idaho State Income Tax Withholding

Published: October 02, 2015
Effective: Pay Period 20, 2015

Summary

The income tax withholding table for the State of Idaho will change as follows:

• The exemption allowance will increase from $3,950 to $4,000.
• The Single and Married withholding tables will change.

  No action on the part of the employee or the personnel office is necessary.

Tax Formula

Withholding Formula (Effective Pay Period 20, 2015)

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 times 26 to obtain the gross annual wages.
5. Determine the exemption allowance by applying the following guidelines and subtract this amount from the of step 4.

   Exemption Allowance = $4,000 x Number of Exemptions

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

   Single - Tax Withholding Tables

   If the Amount of Taxable income Is:	The Amount of Idaho Tax Withholding Should Be:
   Over $0 but not over $2,300	$0.00 plus 0.0% of excess over $0
   Over $2,300 but not over $3,752	$0.00 plus 1.6% of excess over $2,300
   Over $3,752 but not over $5,204	$23.00 plus 3.6% of excess over $3,752
   Over $5,204 but not over $6,656	$75.00 plus 4.1% of excess over $5.204
   Over $6,656 but not over $8,108	$135.00 plus 5.1% of excess over $6,656
   Over $8,108 but not over $9,560	$209.00 plus 6.1% of excess over $8,108
   Over $9,560 but not over $13,190	$298.00 plus 7.1% of excess over $9,560
   Over $13,190 and over	$556.00 plus 7.4% of excess over $13,190

7. If the employee is MARRIED, apply the following tax rates to annual taxable wages to determine the annual tax amount:

   Married - Tax Withholding Tables

   If the Amount of Taxable income Is:	The Amount of Idaho Tax Withholding Should Be:
   Over $0 but not over $8,600	$0.00 plus 0.0% of excess over $0
   Over $8,600 but not over $11,504	$0.00 plus 1.6% of excess over $8,600
   Over $11,504 but not over $14,408	$46.00 plus 3.6% of excess over $11,504
   Over $14,408 but not over $17,312	$151.00 plus 4.1% of excess over $14,408
   Over $17,312 but not over $20,216	$270.00 plus 5.1% of excess over $17,312
   Over $20,216 but not over $23,120	$418.00 plus 6.1% of excess over $20,216
   Over $23,120 but not over $30,380	$595.00 plus 7.1% of excess over $23,120
   Over $30,380 and over	$1,110.00 plus 7.4% of excess over $30,380

8. Divide the annual Idaho tax withholding by 26 and round to the nearest dollar to obtain the biweekly Idaho tax withholding.
9. 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 this payroll period.

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the Internet using the Requester Console.

Additional Resources

To view the updated tax formula go to the HR/Payroll Client page and click the Publications tab in the center ribbon. Select Tax Formulas from the Publication menu to launch the tax map. Click the desired State from the map provided for the formula.