LOUISIANA WITHHOLDING TABLES AND FORMULAS

Louisiana Dep ar tme nt of Revenue

R - 13 0 6 ( 1 /12 )

LOUISIANA WITHHOLDING TABLES

AND FORMULAS

Quick as a Click

Louisiana Taxpayer Access Point (LaTap) is the fastest and most accurate way to file and

pay your withholding with the Department of Revenue.

Register for LaTap at revenue.

COMPUTER FORMULA METHOD

The overall structure of the formulas used to compute the withholding tax is to calculate the tax on the total wage amount and then subtract

the amount of tax calculated for the personal exemptions and credits for dependents that the taxpayer claims for withholding purposes.

The correct withholding formula depends upon the number of personal exemptions claimed and annual wages. Any taxpayer may use the

single taxpayer withholding formulas; however, those taxpayers claiming 2 exemptions on their R-1300 (L-4) must use the married

taxpayer formulas.

1. Single Taxpayer Withholding Formulas

W is the withholding tax per pay period.

S is employee¡¯s salary per pay period for each bracket.

X is the number of personal exemptions; X must be 0 or 1.

Y is the number of dependency credits; Y must be a whole

number that is 0 or greater.

N is the number of pay periods.

A is the effect of the personal exemptions and dependency

credits equal to or less than $12,500;

A=.021(((X*4,500)+(Y*1,000))¡ÂN).

B is the effect of the personal exemptions and dependency

credits in excess of $12,500;

B=.016((((X*4,500)+(Y*1,000))-12,500)¡ÂN).

If annual wages are less than or equal to $12,500, then

W=.021(S)-(A+B).

If annual wages are greater $12,500 but less than or equal to

$50,000, then

W=.021(S)+.0160(S-(12,500¡ÂN))-(A+B).

If annual wages are greater than $50,000, then

W=.021(S)+.0160(S-(12,500¡ÂN))+.0135(S-(50,000¡ÂN))-(A + B)

2. Married Taxpayer Withholding Formulas

W is the withholding tax per pay period.

S is the employee¡¯s salary per pay period for each bracket.

X is the number of personal exemptions. X must 2.

Y is the number of dependency credits. Y must be 0 or greater.

N is the number of pay periods.

A is the effect of the personal exemptions and dependency

credits equal to or less than $25,000;

A=.021(((X*4,500)+(Y*1,000))¡ÂN)

B is the effect of the personal exemptions and dependency

credits in excess of $25,000;

B=.0165((((X*4,500)+(Y*1,000))-25,000)¡ÂN).

If annual wages are less than or equal to $25,000, then

W=.021(S)-(A+B).

If annual wages are greater $25,000 but less than or equal to

$100,000, then

W=.021(S)+.0165(S-(25,000¡ÂN))-(A+B).

If annual wages are greater than $100,000, then

W=.021(S)+.0165(S-(25,000¡ÂN))+.0135(S-(100,000¡ÂN))-(A+B).

Example 1

Taxpayer is claiming 1 personal exemption and 2 dependency credits.

Taxpayer is paid $700 weekly (52 pay periods, $36,400 annual salary).

Example 2

Taxpayer is claiming 2 personal exemption and 3 dependency credits.

Taxpayer is paid $4,600 bi-weekly (26 pay periods, $119,600 annual

salary).

The formula to use in this example is:

W is the withholding tax per pay period.

S is employee¡¯s salary per pay period for each bracket.

X is the number of personal exemptions; X must be 0 or 1.

Y is the number of dependency credits; Y must be a whole

number that is 0 or greater.

N is the number of pay periods.

A=.021(((X*4,500)+(Y*1,000))¡ÂN).

B=.016((((X*4,500)+(Y*1,000))-12,500)¡ÂN).

W=.021(S)+.0160(S-(12,500¡ÂN))-(A+B).

The formula to use in this example is:

W is the withholding tax per pay period.

S is the employee¡¯s salary per pay period for each bracket.

X is the number of personal exemptions. X must be 2.

Y is the number of dependency credits. Y must be 0 or greater.

N is the number of pay periods.

A=.021(((X*4,500)+(Y*1,000))¡ÂN)

B=.0165((((X*4,500)+(Y*1,000))-25,000)¡ÂN)

W=.021(S)+.0165(S-(25,000 ¡ÂN))+.0135(S-(100,000¡ÂN))-(A+B).

The calculation for this example:

S=700

X=1

Y=2

N=52

A=.021(((1*4,500)+(2*1,000))¡Â52).

=.021((4,500+2,000)¡Â52)

=.021(6,500¡Â52)

=.021(125.00)

=2.63

The calculation for this example:

S=4,600

X=2

Y=3

N=26

A=.021(((2*4,500)+(3*1,000))¡Â26)

=.021((9,000+3,000)¡Â26)

=.021(12,000¡Â26)

=.021(461.54)

=9.69

B =.016((((1*4,500)+(2*1,000))-12,500)¡Â52).

=.016(((4,500+2,000)-12,500)¡Â52)

=.016((6,500-12,500)¡Â52)

=.016(0¡Â52)

=.016(0)

=0

B =.0165((((2*4,500)+(3*1,000))-25,000)¡Â26)

=.0165(((9,000+3,000)-25,000)¡Â26)

=.0165((12,000-25,000)¡Â26)

=.0165(0¡Â26)

=.0165(0)

=0

Remember, if any of the variables in the formula are negative, the

negative variable should be considered zero.

W =.021(700)+.0160(700-(12,500¡Â52))-(A + B).

=14.70+.0160(700-240.38)-(2.63+0)

=14.70+.0160(459.62)-2.63

=14.70+7.35-2.63

=19.42

Remember, if any of the variables in the formula are negative, the

negative variable should be considered zero.

W =.021(4,600)+.0165(4,600-(25,000¡Â26))+.0135(4,600-(100,000¡Â26))-(A+B)

=96.60+.0165(4,600-961.54)+.0135(4,600-3,846.15)-(9.69 + 0)

=96.60+.0165(3638.46)+.0135(753.85)-9.69

=96.60+60.03+10.18-9.69

=157.12

1

WAGE BRACKET TABLES AND INSTRUCTIONS

1. Select the set of tables that corresponds to the payroll period of the employee.

2.

Also, use the appropriate subcolumn for the number of dependency credits he is

claiming.

With the use of the information obtained from Form R-1300 (L-4), Employee¡¯s

Withholding Exemption Certificate, determine which column of the tables to use.

? If your employee claims himself and his spouse, use Column 2. Also, use the

appropriate subcolumn for the number of dependency credits he is claiming.

? If your employee claims neither himself, his spouse, nor any dependency credits,

use Column 0.

? Unless otherwise indicated, amounts listed in the tables indicate dollars and

cents.

? If your employee claims only himself, whether he is married or not, use Column 1.

Daily Louisiana Income Tax Withholding Table

Exemptions

0

1

Salary Range

Min

2

Dependents

0

1

2

3

Dependents

Max

0

4

5

6

0

1

2

3

4

5

6

0.00

10.00

2.1%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

10.01

12.00

0.23

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

12.01

14.00

0.27

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

14.01

16.00

0.32

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

16.01

18.00

0.36

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

18.01

20.00

0.40

0.04

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

20.01

22.00

0.44

0.08

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

22.01

24.00

0.48

0.12

0.04

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

24.01

26.00

0.53

0.16

0.08

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

26.01

28.00

0.57

0.20

0.12

0.04

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

28.01

30.00

0.61

0.25

0.17

0.08

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

30.01

32.00

0.65

0.29

0.21

0.13

0.05

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

32.01

34.00

0.69

0.33

0.25

0.17

0.09

0.01

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

34.01

36.00

0.74

0.37

0.29

0.21

0.13

0.05

0.00

0.00

0.01

0.00

0.00

0.00

0.00

0.00

0.00

36.01

38.00

0.78

0.41

0.33

0.25

0.17

0.09

0.01

0.00

0.05

0.00

0.00

0.00

0.00

0.00

0.00

38.01

40.00

0.82

0.46

0.38

0.29

0.21

0.13

0.05

0.00

0.09

0.01

0.00

0.00

0.00

0.00

0.00

40.01

42.00

0.86

0.50

0.42

0.34

0.26

0.17

0.09

0.01

0.13

0.05

0.00

0.00

0.00

0.00

0.00

42.01

44.00

0.90

0.54

0.46

0.38

0.30

0.22

0.14

0.06

0.18

0.10

0.02

0.00

0.00

0.00

0.00

44.01

46.00

0.95

0.58

0.50

0.42

0.34

0.26

0.18

0.10

0.22

0.14

0.06

0.00

0.00

0.00

0.00

46.01

48.00

0.99

0.62

0.54

0.46

0.38

0.30

0.22

0.14

0.26

0.18

0.10

0.02

0.00

0.00

0.00

48.01

50.00

1.04

0.68

0.60

0.52

0.44

0.36

0.28

0.20

0.30

0.22

0.14

0.06

0.00

0.00

0.00

50.01

52.00

1.12

0.75

0.67

0.59

0.51

0.43

0.35

0.27

0.34

0.26

0.18

0.10

0.02

0.00

0.00

52.01

54.00

1.19

0.83

0.75

0.67

0.59

0.50

0.42

0.34

0.39

0.31

0.23

0.14

0.06

0.00

0.00

54.01

56.00

1.27

0.90

0.82

0.74

0.66

0.58

0.50

0.42

0.43

0.35

0.27

0.19

0.11

0.02

0.00

56.01

58.00

1.34

0.98

0.90

0.81

0.73

0.65

0.57

0.49

0.47

0.39

0.31

0.23

0.15

0.07

0.00

58.01

60.00

1.41

1.05

0.97

0.89

0.81

0.73

0.65

0.57

0.51

0.43

0.35

0.27

0.19

0.11

0.03

0.07

60.01

62.00

1.49

1.12

1.04

0.96

0.88

0.80

0.72

0.64

0.55

0.47

0.39

0.31

0.23

0.15

62.01

64.00

1.56

1.20

1.12

1.04

0.96

0.87

0.79

0.71

0.60

0.52

0.44

0.35

0.27

0.19

0.11

64.01

66.00

1.64

1.27

1.19

1.11

1.03

0.95

0.87

0.79

0.64

0.56

0.48

0.40

0.32

0.23

0.15

2

Daily Louisiana Income Tax Withholding Table

Exemptions

0

1

Salary Range

2

Dependents

Min

Max

0

0

1

66.01

68.00

1.71

1.35

1.27

68.01

70.00

1.78

1.42

1.34

70.01

72.00

1.86

1.49

1.41

2

Dependents

3

4

5

6

0

1

2

3

4

5

6

1.18

1.10

1.02

0.94

0.86

0.68

0.60

0.52

0.44

0.36

0.28

0.20

1.26

1.18

1.10

1.02

0.94

0.72

0.64

0.56

0.48

0.40

0.32

0.24

1.33

1.25

1.17

1.09

1.01

0.76

0.68

0.60

0.52

0.44

0.36

0.28

72.01

74.00

1.93

1.57

1.49

1.41

1.33

1.24

1.16

1.08

0.81

0.73

0.65

0.56

0.48

0.40

0.32

74.01

76.00

2.01

1.64

1.56

1.48

1.40

1.32

1.24

1.16

0.85

0.77

0.69

0.61

0.53

0.44

0.36

76.01

78.00

2.08

1.72

1.64

1.55

1.47

1.39

1.31

1.23

0.89

0.81

0.73

0.65

0.57

0.49

0.41

78.01

80.00

2.15

1.79

1.71

1.63

1.55

1.47

1.39

1.31

0.93

0.85

0.77

0.69

0.61

0.53

0.45

80.01

82.00

2.23

1.86

1.78

1.70

1.62

1.54

1.46

1.38

0.97

0.89

0.81

0.73

0.65

0.57

0.49

82.01

84.00

2.30

1.94

1.86

1.78

1.70

1.61

1.53

1.45

1.02

0.94

0.86

0.77

0.69

0.61

0.53

84.01

86.00

2.38

2.01

1.93

1.85

1.77

1.69

1.61

1.53

1.06

0.98

0.90

0.82

0.74

0.65

0.57

86.01

88.00

2.45

2.09

2.01

1.92

1.84

1.76

1.68

1.60

1.10

1.02

0.94

0.86

0.78

0.70

0.62

88.01

90.00

2.52

2.16

2.08

2.00

1.92

1.84

1.76

1.68

1.14

1.06

0.98

0.90

0.82

0.74

0.66

90.01

92.00

2.60

2.23

2.15

2.07

1.99

1.91

1.83

1.75

1.18

1.10

1.02

0.94

0.86

0.78

0.70

92.01

94.00

2.67

2.31

2.23

2.15

2.07

1.98

1.90

1.82

1.23

1.15

1.07

0.98

0.90

0.82

0.74

94.01

96.00

2.75

2.38

2.30

2.22

2.14

2.06

1.98

1.90

1.27

1.19

1.11

1.03

0.95

0.86

0.78

96.01

98.00

2.82

2.46

2.38

2.29

2.21

2.13

2.05

1.97

1.32

1.24

1.16

1.08

1.00

0.92

0.84

98.01

100.00

2.89

2.53

2.45

2.37

2.29

2.21

2.13

2.05

1.40

1.32

1.24

1.16

1.08

0.99

0.91

100.01

102.00

2.97

2.60

2.52

2.44

2.36

2.28

2.20

2.12

1.47

1.39

1.31

1.23

1.15

1.07

0.99

102.01

104.00

3.04

2.68

2.60

2.52

2.44

2.35

2.27

2.19

1.55

1.47

1.39

1.31

1.23

1.14

1.06

104.01

106.00

3.12

2.75

2.67

2.59

2.51

2.43

2.35

2.27

1.62

1.54

1.46

1.38

1.30

1.22

1.14

106.01

108.00

3.19

2.83

2.75

2.66

2.58

2.50

2.42

2.34

1.70

1.62

1.54

1.46

1.38

1.29

1.21

108.01

110.00

3.26

2.90

2.82

2.74

2.66

2.58

2.50

2.42

1.77

1.69

1.61

1.53

1.45

1.37

1.29

110.01

112.00

3.34

2.97

2.89

2.81

2.73

2.65

2.57

2.49

1.85

1.77

1.69

1.61

1.53

1.44

1.36

112.01

114.00

3.41

3.05

2.97

2.89

2.81

2.72

2.64

2.56

1.92

1.84

1.76

1.68

1.60

1.52

1.44

114.01

116.00

3.49

3.12

3.04

2.96

2.88

2.80

2.72

2.64

2.00

1.92

1.84

1.76

1.68

1.59

1.51

116.01

118.00

3.56

3.20

3.12

3.03

2.95

2.87

2.79

2.71

2.07

1.99

1.91

1.83

1.75

1.67

1.59

118.01

120.00

3.63

3.27

3.19

3.11

3.03

2.95

2.87

2.79

2.15

2.07

1.99

1.91

1.83

1.74

1.66

120.01

122.00

3.71

3.34

3.26

3.18

3.10

3.02

2.94

2.86

2.22

2.14

2.06

1.98

1.90

1.82

1.74

122.01

124.00

3.78

3.42

3.34

3.26

3.18

3.09

3.01

2.93

2.30

2.22

2.14

2.06

1.98

1.89

1.81

124.01

126.00

3.86

3.49

3.41

3.33

3.25

3.17

3.09

3.01

2.37

2.29

2.21

2.13

2.05

1.97

1.89

126.01

128.00

3.93

3.57

3.49

3.40

3.32

3.24

3.16

3.08

2.45

2.37

2.29

2.21

2.13

2.04

1.96

128.01

130.00

4.00

3.64

3.56

3.48

3.40

3.32

3.24

3.16

2.52

2.44

2.36

2.28

2.20

2.12

2.04

130.01

132.00

4.08

3.71

3.63

3.55

3.47

3.39

3.31

3.23

2.60

2.52

2.44

2.36

2.28

2.19

2.11

132.01

134.00

4.15

3.79

3.71

3.63

3.55

3.46

3.38

3.30

2.67

2.59

2.51

2.43

2.35

2.27

2.19

134.01

136.00

4.23

3.86

3.78

3.70

3.62

3.54

3.46

3.38

2.75

2.67

2.59

2.51

2.43

2.34

2.26

136.01

138.00

4.30

3.94

3.86

3.77

3.69

3.61

3.53

3.45

2.82

2.74

2.66

2.58

2.50

2.42

2.34

138.01

140.00

4.37

4.01

3.93

3.85

3.77

3.69

3.61

3.53

2.90

2.82

2.74

2.66

2.58

2.49

2.41

3

Daily Louisiana Income Tax Withholding Table

Exemptions

0

1

Salary Range

2

Dependents

Min

Max

0

0

1

2

3

140.01

142.00

4.45

4.08

4.00

3.92

142.01

144.00

4.52

4.16

4.08

4.00

144.01

146.00

4.60

4.23

4.15

146.01

148.00

4.67

4.31

148.01

150.00

4.74

4.38

150.01

152.00

4.82

152.01

154.00

154.01

156.01

Dependents

4

5

6

0

1

2

3

4

5

6

3.84

3.76

3.68

3.60

2.97

2.89

2.81

2.73

2.65

2.57

2.49

3.92

3.83

3.75

3.67

3.05

2.97

2.89

2.81

2.73

2.64

2.56

4.07

3.99

3.91

3.83

3.75

3.12

3.04

2.96

2.88

2.80

2.72

2.64

4.23

4.14

4.06

3.98

3.90

3.82

3.20

3.12

3.04

2.96

2.88

2.79

2.71

4.30

4.22

4.14

4.06

3.98

3.90

3.27

3.19

3.11

3.03

2.95

2.87

2.79

4.45

4.37

4.29

4.21

4.13

4.05

3.97

3.35

3.27

3.19

3.11

3.03

2.94

2.86

4.89

4.53

4.45

4.37

4.29

4.20

4.12

4.04

3.42

3.34

3.26

3.18

3.10

3.02

2.94

156.00

4.97

4.60

4.52

4.44

4.36

4.28

4.20

4.12

3.50

3.42

3.34

3.26

3.18

3.09

3.01

158.00

5.04

4.68

4.60

4.51

4.43

4.35

4.27

4.19

3.57

3.49

3.41

3.33

3.25

3.17

3.09

158.01

160.00

5.11

4.75

4.67

4.59

4.51

4.43

4.35

4.27

3.65

3.57

3.49

3.41

3.33

3.24

3.16

160.01

162.00

5.19

4.82

4.74

4.66

4.58

4.50

4.42

4.34

3.72

3.64

3.56

3.48

3.40

3.32

3.24

162.01

164.00

5.26

4.90

4.82

4.74

4.66

4.57

4.49

4.41

3.80

3.72

3.64

3.56

3.48

3.39

3.31

164.01

166.00

5.34

4.97

4.89

4.81

4.73

4.65

4.57

4.49

3.87

3.79

3.71

3.63

3.55

3.47

3.39

166.01

168.00

5.41

5.05

4.97

4.88

4.80

4.72

4.64

4.56

3.95

3.87

3.79

3.71

3.63

3.54

3.46

168.01

170.00

5.48

5.12

5.04

4.96

4.88

4.80

4.72

4.64

4.02

3.94

3.86

3.78

3.70

3.62

3.54

170.01

172.00

5.56

5.19

5.11

5.03

4.95

4.87

4.79

4.71

4.10

4.02

3.94

3.86

3.78

3.69

3.61

172.01

174.00

5.63

5.27

5.19

5.11

5.03

4.94

4.86

4.78

4.17

4.09

4.01

3.93

3.85

3.77

3.69

174.01

176.00

5.71

5.34

5.26

5.18

5.10

5.02

4.94

4.86

4.25

4.17

4.09

4.01

3.93

3.84

3.76

176.01

178.00

5.78

5.42

5.34

5.25

5.17

5.09

5.01

4.93

4.32

4.24

4.16

4.08

4.00

3.92

3.84

178.01

180.00

5.85

5.49

5.41

5.33

5.25

5.17

5.09

5.01

4.40

4.32

4.24

4.16

4.08

3.99

3.91

180.01

182.00

5.93

5.56

5.48

5.40

5.32

5.24

5.16

5.08

4.47

4.39

4.31

4.23

4.15

4.07

3.99

182.01

184.00

6.00

5.64

5.56

5.48

5.40

5.31

5.23

5.15

4.55

4.47

4.39

4.31

4.23

4.14

4.06

184.01

186.00

6.08

5.71

5.63

5.55

5.47

5.39

5.31

5.23

4.62

4.54

4.46

4.38

4.30

4.22

4.14

186.01

188.00

6.15

5.79

5.71

5.62

5.54

5.46

5.38

5.30

4.70

4.62

4.54

4.46

4.38

4.29

4.21

188.01

190.00

6.22

5.86

5.78

5.70

5.62

5.54

5.46

5.38

4.77

4.69

4.61

4.53

4.45

4.37

4.29

190.01

192.00

6.30

5.93

5.85

5.77

5.69

5.61

5.53

5.45

4.85

4.77

4.69

4.61

4.53

4.44

4.36

192.01

194.00

6.38

6.02

5.94

5.86

5.78

5.69

5.61

5.53

4.92

4.84

4.76

4.68

4.60

4.52

4.44

194.01

196.00

6.48

6.12

6.04

5.96

5.88

5.80

5.72

5.63

5.00

4.92

4.84

4.76

4.68

4.59

4.51

196.01

198.00

6.58

6.22

6.14

6.06

5.98

5.90

5.82

5.74

5.07

4.99

4.91

4.83

4.75

4.67

4.59

198.01

200.00

6.68

6.32

6.24

6.16

6.08

6.00

5.92

5.84

5.15

5.07

4.99

4.91

4.83

4.74

4.66

200.01

202.00

6.79

6.42

6.34

6.26

6.18

6.10

6.02

5.94

5.22

5.14

5.06

4.98

4.90

4.82

4.74

202.01

204.00

6.89

6.52

6.44

6.36

6.28

6.20

6.12

6.04

5.30

5.22

5.14

5.06

4.98

4.89

4.81

204.01

206.00

6.99

6.62

6.54

6.46

6.38

6.30

6.22

6.14

5.37

5.29

5.21

5.13

5.05

4.97

4.89

206.01

208.00

7.09

6.73

6.64

6.56

6.48

6.40

6.32

6.24

5.45

5.37

5.29

5.21

5.13

5.04

4.96

208.01

210.00

7.19

6.83

6.75

6.66

6.58

6.50

6.42

6.34

5.52

5.44

5.36

5.28

5.20

5.12

5.04

210.01

212.00

7.29

6.93

6.85

6.77

6.68

6.60

6.52

6.44

5.60

5.52

5.44

5.36

5.28

5.19

5.11

212.01

214.00

7.39

7.03

6.95

6.87

6.79

6.70

6.62

6.54

5.67

5.59

5.51

5.43

5.35

5.27

5.19

4

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