TAXES 19-26, Rhode Island State Income Tax Withholding
Published: March 11, 2019
Effective: Pay Period 03, 2019
Summary
The income tax withholding for the State of Rhode Island includes the following changes:
- The annualized wage threshold where the annual exemption amount is eliminated has increased from $221,800 to $227,050.
- The annual taxable wage table has changed.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
State Abbreviation: |
RI |
State Tax Withholding State Code: |
44 |
Acceptable Exemption Form: |
RI W-4 or W-4 |
Basis for Withholding: |
State Exemptions |
Acceptable Exemption Data: |
0/Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
Determine the Total Number of Allowances Claimed field as follows: - Enter 0 (zero). - Enter the number of exemptions claimed. |
Additional Information: |
Employees can use either the Federal W-4 form or submit Form RI W-4. Employees are no longer required to claim the same number of exemptions for State purposes as claimed for Federal withholdings. |
Withholding Formula (Effective Pay Period 03, 2019)
- Subtract the nontaxable biweekly Thrift Savings Plan (TSP) contributions 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 (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
- Multiply the number of exemptions claimed by the exemption amount in the following table and subtract this result from the annualized gross pay to determine the annualized taxable wages:
Annualized Gross Pay:
Exemption Amount:
Up to $227,050
$1,000
Greater than $227,050
$0
- Apply the following tax rates to annualized taxable wages to determine the annual tax amount:
Taxable Wages
If the Amount of Taxable Income Is:
The Amount of Tax Withholding Should Be:
Over $0 but not over $64,050
3.75%
Over $64,050 but not over $145,600
$2,401.88 plus 4.75% of excess over $64,050
Over $145,600
$6,275.50 plus 5.99% of excess over $145,600
- Divide the annual Rhode Island tax withholdings calculated in step 6 by the number of pay dates in the tax year to obtain the biweekly Rhode Island tax withholding.
Resources
To view the updated tax formula, go to the
page from the drop-down menu on the National Finance Center (NFC) homepage. Select the tab and select from the menu to launch the tax map. Select the desired State from the map provided for the formula.Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at
or via the customer service portal.