Connecticut Withholding Tax Tables and Rates
Effective January 1, 2014

Withholding Codes (Form CT-W4)

Married Filing JointlyWithholding Code
Our expected combined annual gross income is less than or equal to $24,000 or I am claiming exemption under the Military Spouses Residency Relief Act (MSRRA) * and no withholding is necessary.E
My spouse is employed and our expected combined annual gross income is greater than $24,000 and less than or equal to $100,500.A
My spouse is not employed and our expected combined annual gross income is greater than $24,000.C
My spouse is employed and our expected combined annual gross income is greater than $100,500.D
I have significant nonwage income and wish to avoid having too little tax withheld.D
I am a nonresident of Connecticut with substantial other income.D
Qualifying Widow(er) With Dependent ChildWithholding Code
My expected annual gross income is less than or equal to Head of Household Code $24,000 or I am claiming exemption under the MSRRA * and no withholding is necessary.E
My expected annual gross income is greater than $24,000.C
I have significant nonwage income and wish to avoid having too little tax withheld.D
I am a nonresident of Connecticut with substantial other income.D
Married Filing SeparatelyWithholding Code
My expected annual gross income is less than or equal to $12,000 or I am claiming exemption under the MSRRA * and no withholding is necessary.E
My expected annual gross income is greater than $12,000.A
I have significant nonwage income and wish to avoid having too little tax withheld.D
I am a nonresident of Connecticut with substantial other income.D
SingleWithholding Code
My expected annual gross income is less than or equal to $14,500 and no withholding is necessary.E
My expected annual gross income is greater than $14,500.F
I have significant nonwage income and wish to avoid having too little tax withheld.D
I am a nonresident of Connecticut with substantial other income.D
Head of HouseholdWithholding Code
My expected annual gross income is less than or equal to $19,000 and no withholding is necessary.E
My expected annual gross income is greater than $19,000.B
I have significant nonwage income and wish to avoid having too little tax withheld.D
I am a nonresident of Connecticut with substantial other income.D

Table A - Exemptions

Withholding Code A
Annualized SalaryExemption
More thanLess than
$0.00$24,000.00$12,000.00
$24,000.00$25,000.00$11,000.00
$25,000.00$26,000.00$10,000.00
$26,000.00$27,000.00$9,000.00
$27,000.00$28,000.00$8,000.00
$28,000.00$29,000.00$7,000.00
$29,000.00$30,000.00$6,000.00
$30,000.00$31,000.00$5,000.00
$31,000.00$32,000.00$4,000.00
$32,000.00$33,000.00$3,000.00
$33,000.00$34,000.00$2,000.00
$34,000.00$35,000.00$1,000.00
$35,000.00 & up$0.00
Withholding Code B
Annualized SalaryExemption
More thanLess than
$0.00$38,000.00$19,000.00
$38,000.00$39,000.00$18,000.00
$39,000.00$40,000.00$17,000.00
$40,000.00$41,000.00$16,000.00
$41,000.00$42,000.00$15,000.00
$42,000.00$43,000.00$14,000.00
$43,000.00$44,000.00$13,000.00
$44,000.00$45,000.00$12,000.00
$45,000.00$46,000.00$11,000.00
$46,000.00$47,000.00$10,000.00
$47,000.00$48,000.00$9,000.00
$48,000.00$49,000.00$8,000.00
$49,000.00$50,000.00$7,000.00
$50,000.00$51,000.00$6,000.00
$51,000.00$52,000.00$5,000.00
$52,000.00$53,000.00$4,000.00
$53,000.00$54,000.00$3,000.00
$54,000.00$55,000.00$2,000.00
$55,000.00$56,000.00$1,000.00
$56,000.00 & up$0.00
Withholding Code C
Annualized SalaryExemption
More thanLess than
$0.00$48,000.00$24,000.00
$48,000.00$49,000.00$23,000.00
$49,000.00$50,000.00$22,000.00
$50,000.00$51,000.00$21,000.00
$51,000.00$52,000.00$20,000.00
$52,000.00$53,000.00$19,000.00
$53,000.00$54,000.00$18,000.00
$54,000.00$55,000.00$17,000.00
$55,000.00$56,000.00$16,000.00
$56,000.00$57,000.00$15,000.00
$57,000.00$58,000.00$14,000.00
$58,000.00$59,000.00$13,000.00
$59,000.00$60,000.00$12,000.00
$60,000.00$61,000.00$11,000.00
$61,000.00$62,000.00$10,000.00
$62,000.00$63,000.00$9,000.00
$63,000.00$64,000.00$8,000.00
$64,000.00$65,000.00$7,000.00
$65,000.00$66,000.00$6,000.00
$66,000.00$67,000.00$5,000.00
$67,000.00$68,000.00$4,000.00
$68,000.00$69,000.00$3,000.00
$69,000.00$70,000.00$2,000.00
$70,000.00$71,000.00$1,000.00
$71,000.00 & up$0.00
Withholding Code F
Annualized SalaryExemption
More thanLess than
$0$29,000$14,500
$29,000$30,000$13,500
$30,000$31,000$12,500
$31,000$32,000$11,500
$32,000$33,000$10,500
$33,000$34,000$9,500
$34,000$35,000$8,500
$35,000$36,000$7,500
$36,000$37,000$6,500
$37,000$38,000$5,500
$38,000$39,000$4,500
$39,000$40,000$3,500
$40,000$41,000$2,500
$41,000$42,000$1,500
$42,000$43,000$500
$43,000 & up$0

Table B - Withholding Tax Calculation

Withholding Code A, D, F
Annualized SalaryAddonRate
$0.00$0.003.00%
$10,000.00$300.005.00%
$50,000.00$2,300.005.50%
$100,000.00$5,050.006.00%
$200,000.00$11,050.006.50%
$250,000.00$14,300.006.70%
Withholding Code B
Annualized SalaryAddonRate
$0.00$0.003.00%
$16,000.00$480.005.00%
$80,000.00$3,680.005.50%
$160,000.00$8,080.006.00%
$320,000.00$17,680.006.50%
$400,000.00$22,880.006.70%
Withholding Code C
Annualized SalaryAddonRate
$0.00$0.003.00%
$20,000.00$600.005.00%
$100,000.00$4,600.005.50%
$200,000.00$10,100.006.00%
$400,000.00$22,100.006.50%
$500,000.00$28,600.006.70%

Table C - 3% Tax Rate Phase-Out Add-Back

Withholding Code A or D
Annualized Salary3%
Phase-Out
More thanLess than
$0$50,250$0
$50,250$52,750$20
$52,750$55,250$40
$55,250$57,750$60
$57,750$60,250$80
$60,250$62,750$100
$62,750$65,250$120
$65,250$67,750$140
$67,750$70,250$160
$70,250$72,750$180
$72,750 & up$200
Withholding Code B
Annualized Salary3%
Phase-Out
More thanLess than
$0$78,500$0
$78,500$82,500$32
$82,500$86,500$64
$86,500$90,500$96
$90,500$94,500$128
$94,500$98,500$160
$98,500$102,500$192
$102,500$106,500$224
$106,500$110,500$256
$110,500$114,500$288
$114,500 & up$320
Withholding Code C
Annualized Salary3%
Phase-Out
More thanLess than
$0$100,500$0
$100,500$105,500$40
$105,500$110,500$80
$110,500$115,500$120
$115,500$120,500$160
$120,500$125,500$200
$125,500$130,500$240
$130,500$135,500$280
$135,500$140,500$320
$140,500$145,500$360
$145,500 & up$400
Withholding Code F
Annualized Salary3%
Phase-Out
More thanLess than
$0$56,500$0
$56,500$61,500$20
$61,500$66,500$40
$66,500$71,500$60
$71,500$76,500$80
$76,500$81,500$100
$81,500$86,500$120
$86,500$91,500$140
$91,500$96,500$160
$96,500$101,500$180
$101,500 & up$200

Table D - Tax Recapture

Withholding Code A, D or F
Annualized SalaryRecapture
Amount
More thanLess than
$0$200,000$0
$200,000$205,000$75
$205,000$210,000$150
$210,000$215,000$225
$215,000$220,000$300
$220,000$225,000$375
$225,000$230,000$450
$230,000$235,000$525
$235,000$240,000$600
$240,000$245,000$675
$245,000$250,000$750
$250,000$255,000$825
$255,000$260,000$900
$260,000$265,000$975
$265,000$270,000$1,050
$270,000$275,000$1,125
$275,000$280,000$1,200
$280,000$285,000$1,275
$285,000$290,000$1,350
$290,000$295,000$1,425
$295,000$300,000$1,500
$300,000$305,000$1,575
$305,000$310,000$1,650
$310,000$315,000$1,725
$315,000$320,000$1,800
$320,000$325,000$1,875
$325,000$330,000$1,950
$330,000$335,000$2,025
$335,000$340,000$2,100
$340,000$345,000$2,175
$345,000 & up$2,250
Withholding Code B
Annualized SalaryRecapture
Amount
More thanLess than
$0$320,000$0
$320,000$328,000$120
$328,000$336,000$240
$336,000$344,000$360
$344,000$352,000$480
$352,000$360,000$600
$360,000$368,000$720
$368,000$376,000$840
$376,000$384,000$960
$384,000$392,000$1,080
$392,000$400,000$1,200
$400,000$408,000$1,320
$408,000$416,000$1,440
$416,000$424,000$1,560
$424,000$432,000$1,680
$432,000$440,000$1,800
$440,000$448,000$1,920
$448,000$456,000$2,040
$456,000$464,000$2,160
$464,000$472,000$2,280
$472,000$480,000$2,400
$480,000$488,000$2,520
$488,000$496,000$2,640
$496,000$504,000$2,760
$504,000$512,000$2,880
$512,000$520,000$3,000
$520,000$528,000$3,120
$528,000$536,000$3,240
$536,000$544,000$3,360
$544,000$552,000$3,480
$552,000 & up$3,600
Withholding Code C
Annualized SalaryRecapture
Amount
More thanLess than
$0$400,000$0
$400,000$410,000$150
$410,000$420,000$300
$420,000$430,000$450
$430,000$440,000$600
$440,000$450,000$750
$450,000$460,000$900
$460,000$470,000$1,050
$470,000$480,000$1,200
$480,000$490,000$1,350
$490,000$500,000$1,500
$500,000$510,000$1,650
$510,000$520,000$1,800
$520,000$530,000$1,950
$530,000$540,000$2,100
$540,000$550,000$2,250
$550,000$560,000$2,400
$560,000$570,000$2,550
$570,000$580,000$2,700
$580,000$590,000$2,850
$590,000$600,000$3,000
$600,000$610,000$3,150
$610,000$620,000$3,300
$620,000$630,000$3,450
$630,000$640,000$3,600
$640,000$650,000$3,750
$650,000$660,000$3,900
$660,000$670,000$4,050
$670,000$680,000$4,200
$680,000$690,000$4,350
$690,000 & up$4,500

Table E - Personal Tax Credits

Withholding Code A
Annualized SalaryDecimal
Amount
More thanLess than
$12,000$15,000.75
$15,000$15,500.70
$15,500$16,000.65
$16,000$16,500.60
$16,500$17,000.55
$17,000$17,500.50
$17,500$18,000.45
$18,000$18,500.40
$18,500$20,000.35
$20,000$20,500.30
$20,500$21,000.25
$21,000$21,500.20
$21,500$25,000.15
$25,000$25,500.14
$25,500$26,000.13
$26,000$26,500.12
$26,500$27,000.11
$27,000$48,000.10
$48,000$48,500.09
$48,500$49,000.08
$49,000$49,500.07
$49,500$50,000.06
$50,000$50,500.05
$50,500$51,000.04
$51,000$51,500.03
$51,500$52,000.02
$52,000$52,500.01
$52,500 & up.00
Withholding Code B
Annualized SalaryDecimal
Amount
More thanLess than
$19,000$24,000.75
$24,000$24,500.70
$24,500$25,000.65
$25,000$25,500.60
$25,500$26,000.55
$26,000$26,500.50
$26,500$27,000.45
$27,000$27,500.40
$27,500$34,000.35
$34,000$34,500.30
$34,500$35,000.25
$35,000$35,500.20
$35,500$44,000.15
$44,000$44,500.14
$44,500$45,000.13
$45,000$45,500.12
$45,500$46,000.11
$46,000$74,000.10
$74,000$74,500.09
$74,500$75,000.08
$75,000$75,500.07
$75,500$76,000.06
$76,000$76,500.05
$76,500$77,000.04
$77,000$77,500.03
$77,500$78,000.02
$78,000$78,500.01
$78,500 & up.00
Withholding Code C
Annualized SalaryDecimal
Amount
More thanLess than
$24,000$30,000.75
$30,000$30,500.70
$30,500$31,000.65
$31,000$31,500.60
$31,500$32,000.55
$32,000$32,500.50
$32,500$33,000.45
$33,000$33,500.40
$33,500$40,000.35
$40,000$40,500.30
$40,500$41,000.25
$41,000$41,500.20
$41,500$50,000.15
$50,000$50,500.14
$50,500$51,000.13
$51,000$51,500.12
$51,500$52,000.11
$52,000$96,000.10
$96,000$96,500.09
$96,500$97,000.08
$97,000$97,500.07
$97,500$98,000.06
$98,000$98,500.05
$98,500$99,000.04
$99,000$99,500.03
$99,500$100,000.02
$100,000$100,500.01
$100,500 & up.00
Withholding Code F
Annualized SalaryDecimal
Amount
More thanLess than
$14,500$18,100.75
$18,100$18,600.70
$18,600$19,100.65
$19,100$19,600.60
$19,600$20,100.55
$20,100$20,600.50
$20,600$21,100.45
$21,100$21,600.40
$21,600$24,200.35
$24,200$24,700.30
$24,700$25,200.25
$25,200$25,700.20
$25,700$30,200.15
$30,200$30,700.14
$30,700$31,200.13
$31,200$31,700.12
$31,700$32,200.11
$32,200$58,000.10
$58,000$58,500.09
$58,500$59,000.08
$59,000$59,500.07
$59,500$60,000.06
$60,000$60,500.05
$60,500$61,000.04
$61,000$61,500.03
$61,500$62,000.02
$62,000$62,500.01
$62,500 & up.00

Note(s):

  • All amounts are annual unless otherwise noted

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