Massachusetts Circular M

O V I E TE M

ENSE PETIT

B E R T AT E

PLAC

ID A M

LI SVB

Withholding Tables Percentage Methods

Commonwealth of Massachusetts

2 12

Department of Revenue

Massachusetts

Circular M

Income Tax Withholding Tables at 5.05% Effective January 1, 2019

MASSACHUSETTS DEPARTMENT OF REVENUE

WEEKLY INCOME TAX WITHHOLDING TABLE, EFFECTIVE JANUARY 1, 2019

How to use theWEEKLY wage-bracket table method of Massachusetts income tax withholding: 1. A claimed spouse counts as "4" exemptions for Massachusetts income tax withholding purposes. 2. If employee is head of household, withhold $2.33 less than the amount shown in the tax column. 3. If employee (and/or spouse) is blind, withhold $2.14 less than amount shown in the tax column for each such person. 4. If employee has exemptions or wages not covered by the table, use the percentage method on page 12. 5. If employee claims that he/she is a full-time student whose annual income will not exceed $8,000, do not withhold Mass. income tax. 6. If employee claims that he/she is exempt under MSRRA and has filed Form M-4-MS, do not withhold Massachusetts income tax.

And the wages are:

And the number of withholding exemptions claimed is:

At

But

0

1

2

3

4

5

6

7

8

9

10

least less

than

The amount of Massachusetts income tax to be withheld shall be:

$151$ 150

160 170 180 190 200

210 220 230 240 250

260 270 280 290 300

310 320 330 340 350

360 370 380 390 400

410 420 430 440 450

460 470 480 490 500

510 520 530 540 550

560 570 580 590 600

$150$ 160

170 180 190 200 210

220 230 240 250 260

270 280 290 300 310

320 330 340 350 360

370 380 390 400 410

420 430 440 450 460

470 480 490 500 510

520 530 540 550 560

570 580 590 600 610

5.05% $10.00

7.23

2.96

7.70

3.42

8.16

3.89

8.63

4.35

9.09

4.82

9.56

5.29

10.03

5.75

10.49

6.22

10.96

6.69

11.43

7.15

11.89

7.62

12.36

8.09

12.83

8.55

13.29

9.02

13.76

9.48

14.22

9.95

14.69 15.16 15.62 16.09 16.56

10.42 10.88 11.35 11.82 12.28

17.02 17.49 17.96 18.42 18.89

12.75 13.22 13.68 14.15 14.61

19.35 19.82 20.29 20.75 21.22

15.08 15.55 16.01 16.48 16.95

21.69 22.15 22.62 23.09 23.56

17.41 17.88 18.35 18.81 19.29

24.07 24.57 25.08 25.58 26.09

19.79 20.30 20.80 21.31 21.81

26.59 27.10 27.60 28.11 28.61

22.32 22.82 23.33 23.83 24.34

$10.00 1.98

2.45 2.92 3.38 3.85 4.32

4.78 5.25 5.72 6.18 6.65

7.11 7.58 8.05 8.51 8.98

9.45 9.91 10.38 10.85 11.31

11.78 12.24 12.71 13.18 13.64

14.11 14.58 15.04 15.51 15.98

16.44 16.91 17.37 17.84 18.32

18.82 19.33 19.83 20.34 20.84

21.35 21.85 22.36 22.86 23.37

$10.00 1.01

1.48 1.95 2.41 2.88 3.35

3.81 4.28 4.74 5.21 5.68

6.14 6.61 7.08 7.54 8.01

8.48 8.94 9.41 9.87 10.34

10.81 11.27 11.74 12.21 12.67

13.14 13.61 14.07 14.54 15.00

15.47 15.94 16.40 16.87 17.34

17.85 18.35 18.86 19.36 19.87

20.37 20.88 21.38 21.89 22.39

$10.00 .04

.51 .97 1.44 1.91 2.37

2.84 3.31 3.77 4.24 4.71

5.17 5.64 6.10 6.57 7.04

7.50 7.97 8.44 8.90 9.37

9.84 10.30 10.77 11.23 11.70

12.17 12.63 13.10 13.57 14.03

14.50 14.97 15.43 15.90 16.37

16.88 17.38 17.89 18.39 18.90

19.40 19.91 20.41 20.92 21.42

$10.00 .00

.00 .00 .47 .94 1.40

1.87 2.34 2.80 3.27 3.73

4.20 4.67 5.13 5.60 6.07

6.53 7.00 7.47 7.93 8.40

8.86 9.33 9.80 10.26 10.73

11.20 11.66 12.13 12.60 13.06

13.53 13.99 14.46 14.93 15.40

15.91 16.41 16.92 17.42 17.93

18.43 18.94 19.44 19.95 20.45

$10.00 .00

.00 .00 .00 .00 .43

.90 1.36 1.83 2.30 2.76

3.23 3.70 4.16 4.63 5.10

5.56 6.03 6.49 6.96 7.43

7.89 8.36 8.83 9.29 9.76

10.23 10.69 11.16 11.62 12.09

12.56 13.02 13.49 13.96 14.43

14.94 15.44 15.95 16.45 16.96

17.46 17.97 18.47 18.98 19.48

$10.00 .00

.00 .00 .00 .00 .00

.00 .39 .86 1.33 1.79

2.26 2.73 3.19 3.66 4.12

4.59 5.06 5.52 5.99 6.46

6.92 7.39 7.86 8.32 8.79

9.25 9.72 10.19 10.65 11.12

11.59 12.05 12.52 12.99 13.46

13.97 14.47 14.98 15.48 15.99

16.49 17.00 17.50 18.01 18.51

$10.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .35 .82

1.29 1.75 2.22 2.69 3.15

3.62 4.09 4.55 5.02 5.48

5.95 6.42 6.88 7.35 7.82

8.28 8.75 9.22 9.68 10.15

10.61 11.08 11.55 12.01 12.49

12.99 13.50 14.00 14.51 15.01

15.52 16.02 16.53 17.03 17.54

$10.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .00 .00

.32 .78 1.25 1.72 2.18

2.65 3.11 3.58 4.05 4.51

4.98 5.45 5.91 6.38 6.85

7.31 7.78 8.24 8.71 9.18

9.64 10.11 10.58 11.04 11.52

12.02 12.53 13.03 13.54 14.04

14.55 15.05 15.56 16.06 16.57

$10.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .00 .00

.00 .00 .28 .74 1.21

1.68 2.14 2.61 3.08 3.54

4.01 4.48 4.94 5.41 5.87

6.34 6.81 7.27 7.74 8.21

8.67 9.14 9.61 10.07 10.55

11.05 11.56 12.06 12.57 13.07

13.58 14.08 14.59 15.09 15.60

2

And the wages are:

At

But

least less

than

610

620

620

630

630

640

640

650

650

660

660

670

670

680

680

690

690

700

700

710

710

720

720

730

730

740

740

750

750

760

760

770

770

780

780

790

790

800

800

810

810

820

820

830

830

840

840

850

850

860

860

870

870

880

880

890

890

900

900

910

910

920

920

930

930

940

940

950

950

960

960 970 980 990 1000

970 980 990 1000 1010

1010 1020 1030 1040 1050

1020 1030 1040 1050 1060

1060 1070 1080 1090 1100

1070 1080 1090 1100 1110

1110 1120 1130 1140 1150 1160

1120 1130 1140 1150 1160 1170

Massachusetts WEEKLY payroll period, effective January 1, 2019 (cont'd.) If the payroll period with respect to an employee is WEEKLY

And the number of withholding exemptions claimed is:

0

29.12 29.62 30.13 30.63 31.14

31.64 32.15 32.65 33.16 33.66

34.17 34.67 35.18 35.68 36.19

36.69 37.20 37.70 38.21 38.71

39.22 39.72 40.23 40.73 41.24

41.74 42.25 42.75 43.26 43.76

44.27 44.77 45.28 45.78 46.29

46.79 47.30 47.80 48.31 48.81

49.32 49.82 50.33 50.83 51.34

51.84 52.35 52.85 53.36 53.86

54.37 54.87 55.38 55.88 56.39 56.89

1

24.84 25.35 25.85 26.36 26.86

27.37 27.87 28.38 28.88 29.39

29.89 30.40 30.90 31.41 31.91

32.42 32.92 33.43 33.93 34.44

34.94 35.45 35.95 36.46 36.96

37.47 37.97 38.48 38.98 39.49

39.99 40.50 41.00 41.51 42.01

42.52 43.02 43.53 44.03 44.54

45.04 45.55 46.05 46.56 47.06

47.57 48.07 48.58 49.08 49.59

50.09 50.60 51.10 51.61 52.11 52.62

2

3

4

5

6

7

8

The amount of Massachusetts income tax to be withheld shall be:

23.87 24.38 24.88 25.39 25.89

22.90 23.40 23.91 24.41 24.92

21.93 22.43 22.94 23.44 23.95

20.96 21.46 21.97 22.47 22.98

19.99 20.49 21.00 21.50 22.01

19.02 19.52 20.03 20.53 21.04

18.04 18.55 19.05 19.56 20.06

26.40 26.90 27.41 27.91 28.42

25.42 25.93 26.43 26.94 27.44

24.45 24.96 25.46 25.97 26.47

23.48 23.99 24.49 25.00 25.50

22.51 23.02 23.52 24.03 24.53

21.54 22.05 22.55 23.06 23.56

20.57 21.07 21.58 22.08 22.59

28.92 29.43 29.93 30.44 30.94

27.95 28.45 28.96 29.46 29.97

26.98 27.48 27.99 28.49 29.00

26.01 26.51 27.02 27.52 28.03

25.04 25.54 26.05 26.55 27.06

24.07 24.57 25.08 25.58 26.09

23.09 23.60 24.10 24.61 25.11

31.45 31.95 32.46 32.96 33.47

30.47 30.98 31.48 31.99 32.49

29.50 30.01 30.51 31.02 31.52

28.53 29.04 29.54 30.05 30.55

27.56 28.07 28.57 29.08 29.58

26.59 27.10 27.60 28.11 28.61

25.62 26.12 26.63 27.13 27.64

33.97 34.48 34.98 35.49 35.99

33.00 33.50 34.01 34.51 35.02

32.03 32.53 33.04 33.54 34.05

31.06 31.56 32.07 32.57 33.08

30.09 30.59 31.10 31.60 32.11

29.12 29.62 30.13 30.63 31.14

28.14 28.65 29.15 29.66 30.16

36.50 37.00 37.51 38.01 38.52

35.52 36.03 36.53 37.04 37.54

34.55 35.06 35.56 36.07 36.57

33.58 34.09 34.59 35.10 35.60

32.61 33.12 33.62 34.13 34.63

31.64 32.15 32.65 33.16 33.66

30.67 31.17 31.68 32.18 32.69

39.02 39.53 40.03 40.54 41.04

38.05 38.55 39.06 39.56 40.07

37.08 37.58 38.09 38.59 39.10

36.11 36.61 37.12 37.62 38.13

35.14 35.64 36.15 36.65 37.16

34.17 34.67 35.18 35.68 36.19

33.19 33.70 34.20 34.71 35.21

41.55 42.05 42.56 43.06 43.57

40.57 41.08 41.58 42.09 42.59

39.60 40.11 40.61 41.12 41.62

38.63 39.14 39.64 40.15 40.65

37.66 38.17 38.67 39.18 39.68

36.69 37.20 37.70 38.21 38.71

35.72 36.22 36.73 37.23 37.74

44.07 44.58 45.08 45.59 46.09

43.10 43.60 44.11 44.61 45.12

42.13 42.63 43.14 43.64 44.15

41.16 41.66 42.17 42.67 43.18

40.19 40.69 41.20 41.70 42.21

39.22 39.72 40.23 40.73 41.24

38.24 38.75 39.25 39.76 40.26

46.60 47.10 47.61 48.11 48.62

45.62 46.13 46.63 47.14 47.64

44.65 45.16 45.66 46.17 46.67

43.68 44.19 44.69 45.20 45.70

42.71 43.22 43.72 44.23 44.73

41.74 42.25 42.75 43.26 43.76

40.77 41.27 41.78 42.28 42.79

49.12 49.63 50.13 50.64 51.14 51.65

48.15 48.65 49.16 49.66 50.17 50.67

47.18 47.68 48.19 48.69 49.20 49.70

46.21 46.71 47.22 47.72 48.23 48.73

45.24 45.74 46.25 46.75 47.26 47.76

44.27 44.77 45.28 45.78 46.29 46.79

43.29 43.80 44.30 44.81 45.31 45.82

9

17.07 17.58 18.08 18.59 19.09

19.60 20.10 20.61 21.11 21.62

22.12 22.63 23.13 23.64 24.14

24.65 25.15 25.66 26.16 26.67

27.17 27.68 28.18 28.69 29.19

29.70 30.20 30.71 31.21 31.72

32.22 32.73 33.23 33.74 34.24

34.75 35.25 35.76 36.26 36.77

37.27 37.78 38.28 38.79 39.29

39.80 40.30 40.81 41.31 41.82

42.32 42.83 43.33 43.84 44.34 44.85

10

16.10 16.61 17.11 17.62 18.12

18.63 19.13 19.64 20.14 20.65

21.15 21.66 22.16 22.67 23.17

23.68 24.18 24.69 25.19 25.70

26.20 26.71 27.21 27.72 28.22

28.73 29.23 29.74 30.24 30.75

31.25 31.76 32.26 32.77 33.27

33.78 34.28 34.79 35.29 35.80

36.30 36.81 37.31 37.82 38.32

38.83 39.33 39.84 40.34 40.85

41.35 41.86 42.36 42.87 43.37 43.88

3

MASSACHUSETTS DEPARTMENT OF REVENUE

BIWEEKLY INCOME TAX WITHHOLDING TABLE, EFFECTIVE JANUARY 1, 2019

How to use theBIWEEKLY wage-bracket table method of Massachusetts income tax withholding: 1. A claimed spouse counts as "4" exemptions for Massachusetts income tax withholding purposes. 2. If employee is head of household, withhold $4.66 less than the amount shown in the tax column. 3. If employee (and/or spouse) is blind, withhold $4.27 less than amount shown in the tax column for each such person. 4. If employee has exemptions or wages not covered by the table, use the percentage method on page 12. 5. If employee claims that he/she is a full-time student whose annual income will not exceed $8,000, do not withhold Mass. income tax. 6. If employee claims that he/she is exempt under MSRRA and has filed Form M-4-MS, do not withhold Massachusetts income tax.

And the wages are:

And the number of withholding exemptions claimed is:

At

But

0

1

2

3

4

5

6

7

8

9

10

least less

than

The amount of Massachusetts income tax to be withheld shall be:

$3001$1 300

320 340 360 380 400

420 440 460 480 500

520 540 560 580 600

620 640 660 680 700

720 740 760 780 800

820 840 860 880 900

920 940 960 980 1000

1020 1040 1060 1080 1100

1120 1140 1160 1180 1200

$300$ 320

340 360 380 400 420

440 460 480 500 520

540 560 580 600 620

640 660 680 700 720

740 760 780 800 820

840 860 880 900 920

940 960 980 1000 1020

1040 1060 1080 1100 1120

1140 1160 1180 1200 1220

5.05% $12.00

14.46

5.91

15.39 16.32 17.26 18.19 19.12

6.84 7.78 8.71 9.64 10.57

20.05 20.99 21.92 22.85 23.78

11.51 12.44 13.37 14.31 15.24

24.72 25.65 26.58 27.52 28.45

16.17 17.10 18.04 18.97 19.90

29.38 30.31 31.25 32.18 33.11

20.83 21.77 22.70 23.63 24.57

34.04 34.98 35.91 36.84 37.78

25.50 26.43 27.36 28.30 29.23

38.71 39.64 40.57 41.51 42.44

30.16 31.10 32.03 32.96 33.89

43.37 44.30 45.24 46.17 47.12

34.83 35.76 36.69 37.62 38.57

48.13 49.14 50.15 51.16 52.17

39.58 40.59 41.60 42.61 43.62

53.18 54.19 55.20 56.21 57.22

44.63 45.64 46.65 47.66 48.67

$12.00 3.97

4.90 5.83 6.77 7.70 8.63

9.57 10.50 11.43 12.36 13.30

14.23 15.16 16.09 17.03 17.96

18.89 19.83 20.76 21.69 22.62

23.56 24.49 25.42 26.35 27.29

28.22 29.15 30.09 31.02 31.95

32.88 33.82 34.75 35.68 36.63

37.64 38.65 39.66 40.67 41.68

42.69 43.70 44.71 45.72 46.73

$12.00 2.03

2.96 3.89 4.82 5.76 6.69

7.62 8.56 9.49 10.42 11.35

12.29 13.22 14.15 15.08 16.02

16.95 17.88 18.82 19.75 20.68

21.61 22.55 23.48 24.41 25.34

26.28 27.21 28.14 29.08 30.01

30.94 31.87 32.81 33.74 34.69

35.70 36.71 37.72 38.73 39.74

40.75 41.76 42.77 43.78 44.79

$12.00 .08

1.02 1.95 2.88 3.82 4.75

5.68 6.61 7.55 8.48 9.41

10.34 11.28 12.21 13.14 14.08

15.01 15.94 16.87 17.81 18.74

19.67 20.60 21.54 22.47 23.40

24.34 25.27 26.20 27.13 28.07

29.00 29.93 30.86 31.80 32.75

33.76 34.77 35.78 36.79 37.80

38.81 39.82 40.83 41.84 42.85

$12.00 .00

.00 .01 .94 1.87 2.81

3.74 4.67 5.60 6.54 7.47

8.40 9.33 10.27 11.20 12.13

13.07 14.00 14.93 15.86 16.80

17.73 18.66 19.59 20.53 21.46

22.39 23.33 24.26 25.19 26.12

27.06 27.99 28.92 29.85 30.81

31.82 32.83 33.84 34.85 35.86

36.87 37.88 38.89 39.90 40.91

$12.00 .00

.00 .00 .00 .00 .86

1.80 2.73 3.66 4.59 5.53

6.46 7.39 8.33 9.26 10.19

11.12 12.06 12.99 13.92 14.85

15.79 16.72 17.65 18.59 19.52

20.45 21.38 22.32 23.25 24.18

25.11 26.05 26.98 27.91 28.86

29.87 30.88 31.89 32.90 33.91

34.92 35.93 36.94 37.95 38.96

$12.00 .00

.00 .00 .00 .00 .00

.00 .79 1.72 2.65 3.58

4.52 5.45 6.38 7.32 8.25

9.18 10.11 11.05 11.98 12.91

13.84 14.78 15.71 16.64 17.58

18.51 19.44 20.37 21.31 22.24

23.17 24.10 25.04 25.97 26.92

27.93 28.94 29.95 30.96 31.97

32.98 33.99 35.00 36.01 37.02

$12.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .71 1.64

2.58 3.51 4.44 5.37 6.31

7.24 8.17 9.10 10.04 10.97

11.90 12.84 13.77 14.70 15.63

16.57 17.50 18.43 19.36 20.30

21.23 22.16 23.10 24.03 24.98

25.99 27.00 28.01 29.02 30.03

31.04 32.05 33.06 34.07 35.08

$12.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .00 .00

.63 1.57 2.50 3.43 4.36

5.30 6.23 7.16 8.09 9.03

9.96 10.89 11.83 12.76 13.69

14.62 15.56 16.49 17.42 18.35

19.29 20.22 21.15 22.09 23.04

24.05 25.06 26.07 27.08 28.09

29.10 30.11 31.12 32.13 33.14

$12.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .00 .00

.00 .00 .56 1.49 2.42

3.35 4.29 5.22 6.15 7.09

8.02 8.95 9.88 10.82 11.75

12.68 13.61 14.55 15.48 16.41

17.35 18.28 19.21 20.14 21.09

22.10 23.11 24.12 25.13 26.14

27.15 28.16 29.17 30.18 31.19

4

And the wages are:

At

But

least less

than

1220 1240 1260 1280 1300

1240 1260 1280 1300 1320

1320 1340 1360 1380 1400

1340 1360 1380 1400 1420

1420 1440 1460 1480 1500

1440 1460 1480 1500 1520

1520 1540 1560 1580 1600

1540 1560 1580 1600 1620

1620 1640 1660 1680 1700

1640 1660 1680 1700 1720

1720 1740 1760 1780 1800

1740 1760 1780 1800 1820

1820 1840 1860 1880 1900

1840 1860 1880 1900 1920

1920 1940 1960 1980 2000

1940 1960 1980 2000 2020

2020 2040 2060 2080 2100

2040 2060 2080 2100 2120

2120 2140 2160 2180 2200

2140 2160 2180 2200 2220

2220 2240 2260 2280 2300 2320

2240 2260 2280 2300 2320 2340

Massachusetts BIWEEKLY payroll period, effective January 1, 2019 (cont'd.) If the payroll period with respect to an employee is BIWEEKLY

And the number of withholding exemptions claimed is:

0

58.23 59.24 60.25 61.26 62.27

63.28 64.29 65.30 66.31 67.32

68.33 69.34 70.35 71.36 72.37

73.38 74.39 75.40 76.41 77.42

78.43 79.44 80.45 81.46 82.47

83.48 84.49 85.50 86.51 87.52

88.53 89.54 90.55 91.56 92.57

93.58 94.59 95.60 96.61 97.62

98.63 99.64 100.65 101.66 102.67

103.68 104.69 105.70 106.71 107.72

108.73 109.74 110.75 111.76 112.77 113.78

1

49.68 50.69 51.70 52.71 53.72

54.73 55.74 56.75 57.76 58.77

59.78 60.79 61.80 62.81 63.82

64.83 65.84 66.85 67.86 68.87

69.88 70.89 71.90 72.91 73.92

74.93 75.94 76.95 77.96 78.97

79.98 80.99 82.00 83.01 84.02

85.03 86.04 87.05 88.06 89.07

90.08 91.09 92.10 93.11 94.12

95.13 96.14 97.15 98.16 99.17

100.18 101.19 102.20 103.21 104.22 105.23

2

3

4

5

6

7

8

The amount of Massachusetts income tax to be withheld shall be:

47.74 48.75 49.76 50.77 51.78

45.80 46.81 47.82 48.83 49.84

43.86 44.87 45.88 46.89 47.90

41.92 42.93 43.94 44.95 45.96

39.97 40.98 41.99 43.00 44.01

38.03 39.04 40.05 41.06 42.07

36.09 37.10 38.11 39.12 40.13

52.79 53.80 54.81 55.82 56.83

50.85 51.86 52.87 53.88 54.89

48.91 49.92 50.93 51.94 52.95

46.97 47.98 48.99 50.00 51.01

45.02 46.03 47.04 48.05 49.06

43.08 44.09 45.10 46.11 47.12

41.14 42.15 43.16 44.17 45.18

57.84 58.85 59.86 60.87 61.88

55.90 56.91 57.92 58.93 59.94

53.96 54.97 55.98 56.99 58.00

52.02 53.03 54.04 55.05 56.06

50.07 51.08 52.09 53.10 54.11

48.13 49.14 50.15 51.16 52.17

46.19 47.20 48.21 49.22 50.23

62.89 63.90 64.91 65.92 66.93

60.95 61.96 62.97 63.98 64.99

59.01 60.02 61.03 62.04 63.05

57.07 58.08 59.09 60.10 61.11

55.12 56.13 57.14 58.15 59.16

53.18 54.19 55.20 56.21 57.22

51.24 52.25 53.26 54.27 55.28

67.94 68.95 69.96 70.97 71.98

66.00 67.01 68.02 69.03 70.04

64.06 65.07 66.08 67.09 68.10

62.12 63.13 64.14 65.15 66.16

60.17 61.18 62.19 63.20 64.21

58.23 59.24 60.25 61.26 62.27

56.29 57.30 58.31 59.32 60.33

72.99 74.00 75.01 76.02 77.03

71.05 72.06 73.07 74.08 75.09

69.11 70.12 71.13 72.14 73.15

67.17 68.18 69.19 70.20 71.21

65.22 66.23 67.24 68.25 69.26

63.28 64.29 65.30 66.31 67.32

61.34 62.35 63.36 64.37 65.38

78.04 79.05 80.06 81.07 82.08

76.10 77.11 78.12 79.13 80.14

74.16 75.17 76.18 77.19 78.20

72.22 73.23 74.24 75.25 76.26

70.27 71.28 72.29 73.30 74.31

68.33 69.34 70.35 71.36 72.37

66.39 67.40 68.41 69.42 70.43

83.09 84.10 85.11 86.12 87.13

81.15 82.16 83.17 84.18 85.19

79.21 80.22 81.23 82.24 83.25

77.27 78.28 79.29 80.30 81.31

75.32 76.33 77.34 78.35 79.36

73.38 74.39 75.40 76.41 77.42

71.44 72.45 73.46 74.47 75.48

88.14 89.15 90.16 91.17 92.18

86.20 87.21 88.22 89.23 90.24

84.26 85.27 86.28 87.29 88.30

82.32 83.33 84.34 85.35 86.36

80.37 81.38 82.39 83.40 84.41

78.43 79.44 80.45 81.46 82.47

76.49 77.50 78.51 79.52 80.53

93.19 94.20 95.21 96.22 97.23

91.25 92.26 93.27 94.28 95.29

89.31 90.32 91.33 92.34 93.35

87.37 88.38 89.39 90.40 91.41

85.42 86.43 87.44 88.45 89.46

83.48 84.49 85.50 86.51 87.52

81.54 82.55 83.56 84.57 85.58

98.24 99.25 100.26 101.27 102.28 103.29

96.30 97.31 98.32 99.33 100.34 101.35

94.36 95.37 96.38 97.39 98.40 99.41

92.42 93.43 94.44 95.45 96.46 97.47

90.47 91.48 92.49 93.50 94.51 95.52

88.53 89.54 90.55 91.56 92.57 93.58

86.59 87.60 88.61 89.62 90.63 91.64

9

34.15 35.16 36.17 37.18 38.19

39.20 40.21 41.22 42.23 43.24

44.25 45.26 46.27 47.28 48.29

49.30 50.31 51.32 52.33 53.34

54.35 55.36 56.37 57.38 58.39

59.40 60.41 61.42 62.43 63.44

64.45 65.46 66.47 67.48 68.49

69.50 70.51 71.52 72.53 73.54

74.55 75.56 76.57 77.58 78.59

79.60 80.61 81.62 82.63 83.64

84.65 85.66 86.67 87.68 88.69 89.70

10

32.20 33.21 34.22 35.23 36.24

37.25 38.26 39.27 40.28 41.29

42.30 43.31 44.32 45.33 46.34

47.35 48.36 49.37 50.38 51.39

52.40 53.41 54.42 55.43 56.44

57.45 58.46 59.47 60.48 61.49

62.50 63.51 64.52 65.53 66.54

67.55 68.56 69.57 70.58 71.59

72.60 73.61 74.62 75.63 76.64

77.65 78.66 79.67 80.68 81.69

82.70 83.71 84.72 85.73 86.74 87.75

5

MASSACHUSETTS DEPARTMENT OF REVENUE

SEMIMONTHLY INCOME TAX WITHHOLDING TABLE, EFFECTIVE JANUARY 1, 2019

How to use theSEMIMONTHLY wage-bracket table method of Massachusetts income tax withholding: 1. A claimed spouse counts as "4" exemptions for Massachusetts income tax withholding purposes. 2. If employee is head of household, withhold $5.05 less than the amount shown in the tax column. 3. If employee (and/or spouse) is blind, withhold $4.63 less than amount shown in the tax column for each such person. 4. If employee has exemptions or wages not covered by the table, use the percentage method on page 12. 5. If employee claims that he/she is a full-time student whose annual income will not exceed $8,000, do not withhold Mass. income tax. 6. If employee claims that he/she is exempt under MSRRA and has filed Form M-4-MS, do not withhold Massachusetts income tax.

And the wages are:

And the number of withholding exemptions claimed is:

At

But

0

1

2

3

4

5

6

7

8

9

10

least less

than

The amount of Massachusetts income tax to be withheld shall be:

$3401$ 320

340 360 380 400 420

440 460 480 500 520

540 560 580 600 620

640 660 680 700 720

740 760 780 800 820

840 860 880 900 920

940 960 980 1000 1020

1040 1060 1080 1100 1120

1140 1160 1180 1200 1220

$3320$ 340

360 380 400 420 440

460 480 500 520 540

560 580 600 620 640

660 680 700 720 740

760 780 800 820 840

860 880 900 920 940

960 980 1000 1020 1040

1060 1080 1100 1120 1140

1160 1180 1200 1220 1240

5.05% $00.00

15.39

6.13

16.32 17.26 18.19 19.12 20.05

7.06 8.00 8.93 9.86 10.80

20.99 21.92 22.85 23.78 24.72

11.73 12.66 13.59 14.53 15.46

25.65 26.58 27.52 28.45 29.38

16.39 17.32 18.26 19.19 20.12

30.31 31.25 32.18 33.11 34.04

21.06 21.99 22.92 23.85 24.79

34.98 35.91 36.84 37.78 38.71

25.72 26.65 27.58 28.52 29.45

39.64 40.57 41.51 42.44 43.37

30.38 31.32 32.25 33.18 34.11

44.30 45.24 46.17 47.10 48.04

35.05 35.98 36.91 37.84 38.78

48.97 49.90 50.84 51.85 52.86

39.71 40.64 41.58 42.59 43.60

53.87 54.88 55.89 56.90 57.91

44.61 45.62 46.63 47.64 48.65

$00.00 4.03

4.96 5.89 6.83 7.76 8.69

9.62 10.56 11.49 12.42 13.35

14.29 15.22 16.15 17.09 18.02

18.95 19.88 20.82 21.75 22.68

23.62 24.55 25.48 26.41 27.35

28.28 29.21 30.14 31.08 32.01

32.94 33.88 34.81 35.74 36.67

37.61 38.54 39.47 40.48 41.49

42.50 43.51 44.52 45.53 46.54

$00.00 1.92

2.86 3.79 4.72 5.65 6.59

7.52 8.45 9.39 10.32 11.25

12.18 13.12 14.05 14.98 15.91

16.85 17.78 18.71 19.65 20.58

21.51 22.44 23.38 24.31 25.24

26.17 27.11 28.04 28.97 29.91

30.84 31.77 32.70 33.64 34.57

35.50 36.43 37.37 38.38 39.39

40.40 41.41 42.42 43.43 44.44

$00.00 .00

.75 1.68 2.62 3.55 4.48

5.42 6.35 7.28 8.21 9.15

10.08 11.01 11.94 12.88 13.81

14.74 15.68 16.61 17.54 18.47

19.41 20.34 21.27 22.20 23.14

24.07 25.00 25.94 26.87 27.80

28.73 29.67 30.60 31.53 32.47

33.40 34.33 35.27 36.28 37.29

38.30 39.31 40.32 41.33 42.34

$00.00 .00

.00 .00 .51 1.45 2.38

3.31 4.24 5.18 6.11 7.04

7.98 8.91 9.84 10.77 11.71

12.64 13.57 14.50 15.44 16.37

17.30 18.24 19.17 20.10 21.03

21.97 22.90 23.83 24.76 25.70

26.63 27.56 28.50 29.43 30.36

31.29 32.23 33.16 34.17 35.18

36.19 37.20 38.21 39.22 40.23

$00.00 .00

.00 .00 .00 .00 .27

1.21 2.14 3.07 4.01 4.94

5.87 6.80 7.74 8.67 9.60

10.53 11.47 12.40 13.33 14.27

15.20 16.13 17.06 18.00 18.93

19.86 20.79 21.73 22.66 23.59

24.53 25.46 26.39 27.32 28.26

29.19 30.12 31.06 32.07 33.08

34.09 35.10 36.11 37.12 38.13

$00.00 .00

.00 .00 .00 .00 .00

.00 .04 .97 1.90 2.83

3.77 4.70 5.63 6.57 7.50

8.43 9.36 10.30 11.23 12.16

13.09 14.03 14.96 15.89 16.83

17.76 18.69 19.62 20.56 21.49

22.42 23.35 24.29 25.22 26.15

27.09 28.02 28.95 29.96 30.97

31.98 32.99 34.00 35.01 36.02

$00.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .00 .73

1.66 2.60 3.53 4.46 5.39

6.33 7.26 8.19 9.12 10.06

10.99 11.92 12.86 13.79 14.72

15.65 16.59 17.52 18.45 19.38

20.32 21.25 22.18 23.12 24.05

24.98 25.91 26.85 27.86 28.87

29.88 30.89 31.90 32.91 33.92

$00.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .00 .00

.00 .49 1.42 2.36 3.29

4.22 5.15 6.09 7.02 7.95

8.89 9.82 10.75 11.68 12.62

13.55 14.48 15.42 16.35 17.28

18.21 19.15 20.08 21.01 21.94

22.88 23.81 24.75 25.76 26.77

27.78 28.79 29.80 30.81 31.82

$00.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .25 1.19

2.12 3.05 3.98 4.92 5.85

6.78 7.71 8.65 9.58 10.51

11.45 12.38 13.31 14.24 15.18

16.11 17.04 17.97 18.91 19.84

20.77 21.71 22.64 23.65 24.66

25.67 26.68 27.69 28.70 29.71

6

And the wages are:

At

But

least less

than

1240 1260 1280 1300 1320

1260 1280 1300 1320 1340

1340 1360 1380 1400 1420

1360 1380 1400 1420 1440

1440 1460 1480 1500 1520

1460 1480 1500 1520 1540

1540 1560 1580 1600 1620

1560 1580 1600 1620 1640

1640 1660 1680 1700 1720

1660 1680 1700 1720 1740

1740 1760 1780 1800 1820

1760 1780 1800 1820 1840

1840 1860 1880 1900 1920

1860 1880 1900 1920 1940

1940 1960 1980 2000 2020

1960 1980 2000 2020 2040

2040 2060 2080 2100 2120

2060 2080 2100 2120 2140

2140 2160 2180 2200 2220

2160 2180 2200 2220 2240

2240 2260 2280 2300 2320 2340

2260 2280 2300 2320 2340 2360

Massachusetts SEMIMONTHLY payroll period, effective January 1, 2019 (cont'd.) If the payroll period with respect to an employee is SEMIMONTHLY

And the number of withholding exemptions claimed is:

0

58.92 59.93 60.94 61.95 62.96

63.97 64.98 65.99 67.00 68.01

69.02 70.03 71.04 72.05 73.06

74.07 75.08 76.09 77.10 78.11

79.12 80.13 81.14 82.15 83.16

84.17 85.18 86.19 87.20 88.21

89.22 90.23 91.24 92.25 93.26

94.27 95.28 96.29 97.30 98.31

99.32 100.33 101.34 102.35 103.36

104.37 105.38 106.39 107.40 108.41

109.42 110.43 111.44 112.45 113.46 114.47

1

49.66 50.67 51.68 52.69 53.70

54.71 55.72 56.73 57.74 58.75

59.76 60.77 61.78 62.79 63.80

64.81 65.82 66.83 67.84 68.85

69.86 70.87 71.88 72.89 73.90

74.91 75.92 76.93 77.94 78.95

79.96 80.97 81.98 82.99 84.00

85.01 86.02 87.03 88.04 89.05

90.06 91.07 92.08 93.09 94.10

95.11 96.12 97.13 98.14 99.15

100.16 101.17 102.18 103.19 104.20 105.21

2

3

4

5

6

7

8

The amount of Massachusetts income tax to be withheld shall be:

47.55 48.56 49.57 50.58 51.59

45.45 46.46 47.47 48.48 49.49

43.35 44.36 45.37 46.38 47.39

41.24 42.25 43.26 44.27 45.28

39.14 40.15 41.16 42.17 43.18

37.03 38.04 39.05 40.06 41.07

34.93 35.94 36.95 37.96 38.97

52.60 53.61 54.62 55.63 56.64

50.50 51.51 52.52 53.53 54.54

48.40 49.41 50.42 51.43 52.44

46.29 47.30 48.31 49.32 50.33

44.19 45.20 46.21 47.22 48.23

42.08 43.09 44.10 45.11 46.12

39.98 40.99 42.00 43.01 44.02

57.65 58.66 59.67 60.68 61.69

55.55 56.56 57.57 58.58 59.59

53.45 54.46 55.47 56.48 57.49

51.34 52.35 53.36 54.37 55.38

49.24 50.25 51.26 52.27 53.28

47.13 48.14 49.15 50.16 51.17

45.03 46.04 47.05 48.06 49.07

62.70 63.71 64.72 65.73 66.74

60.60 61.61 62.62 63.63 64.64

58.50 59.51 60.52 61.53 62.54

56.39 57.40 58.41 59.42 60.43

54.29 55.30 56.31 57.32 58.33

52.18 53.19 54.20 55.21 56.22

50.08 51.09 52.10 53.11 54.12

67.75 68.76 69.77 70.78 71.79

65.65 66.66 67.67 68.68 69.69

63.55 64.56 65.57 66.58 67.59

61.44 62.45 63.46 64.47 65.48

59.34 60.35 61.36 62.37 63.38

57.23 58.24 59.25 60.26 61.27

55.13 56.14 57.15 58.16 59.17

72.80 73.81 74.82 75.83 76.84

70.70 71.71 72.72 73.73 74.74

68.60 69.61 70.62 71.63 72.64

66.49 67.50 68.51 69.52 70.53

64.39 65.40 66.41 67.42 68.43

62.28 63.29 64.30 65.31 66.32

60.18 61.19 62.20 63.21 64.22

77.85 78.86 79.87 80.88 81.89

75.75 76.76 77.77 78.78 79.79

73.65 74.66 75.67 76.68 77.69

71.54 72.55 73.56 74.57 75.58

69.44 70.45 71.46 72.47 73.48

67.33 68.34 69.35 70.36 71.37

65.23 66.24 67.25 68.26 69.27

82.90 83.91 84.92 85.93 86.94

80.80 81.81 82.82 83.83 84.84

78.70 79.71 80.72 81.73 82.74

76.59 77.60 78.61 79.62 80.63

74.49 75.50 76.51 77.52 78.53

72.38 73.39 74.40 75.41 76.42

70.28 71.29 72.30 73.31 74.32

87.95 88.96 89.97 90.98 91.99

85.85 86.86 87.87 88.88 89.89

83.75 84.76 85.77 86.78 87.79

81.64 82.65 83.66 84.67 85.68

79.54 80.55 81.56 82.57 83.58

77.43 78.44 79.45 80.46 81.47

75.33 76.34 77.35 78.36 79.37

93.00 94.01 95.02 96.03 97.04

90.90 91.91 92.92 93.93 94.94

88.80 89.81 90.82 91.83 92.84

86.69 87.70 88.71 89.72 90.73

84.59 85.60 86.61 87.62 88.63

82.48 83.49 84.50 85.51 86.52

80.38 81.39 82.40 83.41 84.42

98.05 99.06 100.07 101.08 102.09 103.10

95.95 96.96 97.97 98.98 99.99 101.00

93.85 94.86 95.87 96.88 97.89 98.90

91.74 92.75 93.76 94.77 95.78 96.79

89.64 90.65 91.66 92.67 93.68 94.69

87.53 88.54 89.55 90.56 91.57 92.58

85.43 86.44 87.45 88.46 89.47 90.48

9

32.83 33.84 34.85 35.86 36.87

37.88 38.89 39.90 40.91 41.92

42.93 43.94 44.95 45.96 46.97

47.98 48.99 50.00 51.01 52.02

53.03 54.04 55.05 56.06 57.07

58.08 59.09 60.10 61.11 62.12

63.13 64.14 65.15 66.16 67.17

68.18 69.19 70.20 71.21 72.22

73.23 74.24 75.25 76.26 77.27

78.28 79.29 80.30 81.31 82.32

83.33 84.34 85.35 86.36 87.37 88.38

10

30.72 31.73 32.74 33.75 34.76

35.77 36.78 37.79 38.80 39.81

40.82 41.83 42.84 43.85 44.86

45.87 46.88 47.89 48.90 49.91

50.92 51.93 52.94 53.95 54.96

55.97 56.98 57.99 59.00 60.01

61.02 62.03 63.04 64.05 65.06

66.07 67.08 68.09 69.10 70.11

71.12 72.13 73.14 74.15 75.16

76.17 77.18 78.19 79.20 80.21

81.22 82.23 83.24 84.25 85.26 86.27

7

MASSACHUSETTS DEPARTMENT OF REVENUE

MONTHLY INCOME TAX WITHHOLDING TABLE, EFFECTIVE JANUARY 1, 2019

How to use theMONTHLY wage-bracket table method of Massachusetts income tax withholding: 1. A claimed spouse counts as "4" exemptions for Massachusetts income tax withholding purposes. 2. If employee is head of household, withhold $10.10 less than the amount shown in the tax column. 3. If employee (and/or spouse) is blind, withhold $9.26 less than amount shown in the tax column for each such person. 4. If employee has exemptions or wages not covered by the table, use the percentage method on page 12. 5. If employee claims that he/she is a full-time student whose annual income will not exceed $8,000, do not withhold Mass. income tax. 6. If employee claims that he/she is exempt under MSRRA and has filed Form M-4-MS, do not withhold Massachusetts income tax.

And the wages are:

And the number of withholding exemptions claimed is:

At

But

0

1

2

3

4

5

6

7

8

9

10

least less

than

The amount of Massachusetts income tax to be withheld shall be:

$64416 640

680 720 760 800 840

880 920 960 1000 1040

1080 1120 1160 1200 1240

1280 1320 1360 1400 1440

1480 1520 1560 1600 1640

1680 1720 1760 1800 1840

1880 1920 1960 2000 2040

2080 2120 2160 2200 2240

2280 2320 2360 2400 2440

$66406 680

720 760 800 840 880

920 960 1000 1040 1080

1120 1160 1200 1240 1280

1320 1360 1400 1440 1480

1520 1560 1600 1640 1680

1720 1760 1800 1840 1880

1920 1960 2000 2040 2080

2120 2160 2200 2240 2280

2320 2360 2400 2440 2480

5.05% $225.00 30.78 12.26

32.65 34.51 36.38 38.24 40.11

14.13 15.99 17.86 19.73 21.59

41.97 43.84 45.70 47.57 49.43

23.46 25.32 27.19 29.05 30.92

51.30 53.17 55.03 56.90 58.76

32.78 34.65 36.51 38.38 40.25

60.63 62.49 64.36 66.22 68.09

42.11 43.98 45.84 47.71 49.57

69.96 71.82 73.69 75.55 77.42

51.44 53.30 55.17 57.03 58.90

79.28 81.15 83.01 84.88 86.74

60.77 62.63 64.50 66.36 68.23

88.61 90.48 92.34 94.21 96.07

70.09 71.96 73.82 75.69 77.56

97.94 99.80 101.67 103.69 105.71

79.42 81.29 83.16 85.18 87.20

107.73 109.75 111.77 113.79 115.81

89.22 91.24 93.26 95.28 97.30

$225.00 8.06

9.92 11.79 13.65 15.52 17.38

19.25 21.11 22.98 24.84 26.71

28.58 30.44 32.31 34.17 36.04

37.90 39.77 41.63 43.50 45.36

47.23 49.10 50.96 52.83 54.69

56.56 58.42 60.29 62.15 64.02

65.88 67.75 69.62 71.48 73.35

75.21 77.08 78.95 80.97 82.99

85.01 87.03 89.05 91.07 93.09

$225.00 3.85

5.71 7.58 9.44 11.31 13.17

15.04 16.91 18.77 20.64 22.50

24.37 26.23 28.10 29.96 31.83

33.69 35.56 37.43 39.29 41.16

43.02 44.89 46.75 48.62 50.48

52.35 54.21 56.08 57.95 59.81

61.68 63.54 65.41 67.27 69.14

71.00 72.87 74.74 76.76 78.78

80.80 82.82 84.84 86.86 88.88

$225.00 .00

1.50 3.37 5.23 7.10 8.97

10.83 12.70 14.56 16.43 18.29

20.16 22.02 23.89 25.76 27.62

29.49 31.35 33.22 35.08 36.95

38.81 40.68 42.54 44.41 46.28

48.14 50.01 51.87 53.74 55.60

57.47 59.33 61.20 63.06 64.93

66.80 68.66 70.53 72.55 74.57

76.59 78.61 80.63 82.65 84.67

$225.00 .00

.00 .00 1.03 2.89 4.76

6.62 8.49 10.35 12.22 14.08

15.95 17.82 19.68 21.55 23.41

25.28 27.14 29.01 30.87 32.74

34.61 36.47 38.34 40.20 42.07

43.93 45.80 47.66 49.53 51.39

53.26 55.13 56.99 58.86 60.72

62.59 64.45 66.32 68.34 70.36

72.38 74.40 76.42 78.44 80.46

$225.00 .00

.00 .00 .00 .00 .55

2.41 4.28 6.15 8.01 9.88

11.74 13.61 15.47 17.34 19.20

21.07 22.93 24.80 26.67 28.53

30.40 32.26 34.13 35.99 37.86

39.72 41.59 43.46 45.32 47.19

49.05 50.92 52.78 54.65 56.51

58.38 60.24 62.12 64.14 66.16

68.18 70.20 72.22 74.24 76.26

$225.00 .00

.00 .00 .00 .00 .00

.00 .07 1.94 3.80 5.67

7.53 9.40 11.26 13.13 15.00

16.86 18.73 20.59 22.46 24.32

26.19 28.05 29.92 31.78 33.65

35.52 37.38 39.25 41.11 42.98

44.84 46.71 48.57 50.44 52.31

54.17 56.04 57.91 59.93 61.95

63.97 65.99 68.01 70.03 72.05

$225.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .00 1.46

3.33 5.19 7.06 8.92 10.79

12.65 14.52 16.38 18.25 20.11

21.98 23.85 25.71 27.58 29.44

31.31 33.17 35.04 36.90 38.77

40.63 42.50 44.37 46.23 48.10

49.96 51.83 53.70 55.72 57.74

59.76 61.78 63.80 65.82 67.84

$225.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .00 .00

.00 .98 2.85 4.71 6.58

8.44 10.31 12.18 14.04 15.91

17.77 19.64 21.50 23.37 25.23

27.10 28.96 30.83 32.70 34.56

36.43 38.29 40.16 42.02 43.89

45.75 47.62 49.49 51.51 53.53

55.55 57.57 59.59 61.61 63.63

$225.00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .00 .00

.00 .00 .00 .51 2.37

4.24 6.10 7.97 9.83 11.70

13.56 15.43 17.29 19.16 21.03

22.89 24.76 26.62 28.49 30.35

32.22 34.08 35.95 37.81 39.68

41.55 43.41 45.28 47.30 49.32

51.34 53.36 55.38 57.40 59.42

8

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