TAXES 19-12, Missouri State Income Tax Withholding

Published: February 14, 2019
Effective: Pay Period 03, 2019

Summary

The income tax withholding formula for the State of Missouri includes the following changes:

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

Tax Formula

State Abbreviation:

MO

State Tax Withholding State Code:

29

Acceptable Exemption Form:

MO W-4

Basis for Withholding:

State exemptions

Acceptable Exemption Data:

S/M/N/H, Total Number of Allowances Claimed

TSP Deferred:

Yes

Special Coding:

Determine the Total Number of Allowances Claimed field as follows:

First Position - S = Single; M = Married (One Spouse Working); N = Married (Both Spouses Working); 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

Withholding Formula (Effective Pay Period 03, 2019)

  1. Subtract the nontaxable biweekly Thrift Savings Plan (TSP) 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 (e.g., 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 the number of pay dates in the tax year to obtain the annual wages.
  5. Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages in step 4:

    If the Employee Is:

    The Standard Deduction Is:

    Single

    $12,200

    Married Filing Separate

    $12,200

    Married (Spouse Works)

    $12,200

    Married (Spouse Does Not Work)

    $24,400

    Head of Household

    $18,350

     

  6. Apply the taxable income computed in step 5 to the following tables to obtain the annual Missouri tax withholding:

    Tax Withholding Table

    If the Amount of Taxable Income Is:

    The Amount of Missouri Tax Withholding Should Be:

    Over $0 but not over $1,053

    1.5%

    Over $1,053 but not over $2,106

    $15.80 plus 2.0% of excess over $1,053

    Over $2,106 but not over $3,159

    $36.86 plus 2.5% of excess over $2,106

    Over $3,159 but not over $4,212

    $63.19 plus 3.0% of excess over $3,159

    Over $4,212 but not over $5,265

    $94.78 plus 3.5% of excess over $4,212

    Over $5,265 but not over $6,318

    $131.64 plus 4.0% of excess over $5,265

    Over $6,318 but not over $7,371

    $173.76 plus 4.5% of excess over $6,318

    Over $7,371 but not over $8,424

    $221.15 plus 5.0% of excess over $7,371

    Over $8,424

    $273.80 plus 5.4% of excess over $8,424

     

  7. Divide the annual Missouri tax withholding calculated in step 6 by the number of pay dates in the tax year and round to the nearest dollar to obtain the biweekly Missouri tax withholding.
  8. Add the additional amount or percentage elected by the employee to the pay period tax calculated in step 7 and round to the nearest dollar to determine the amount of tax to be withheld for the pay period.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) homepage. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

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 customer service portal.