Withholding Codes (Form CT-W4)
| Married Filing Jointly | Withholding 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 Child | Withholding 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 Separately | Withholding 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 |
| Single | Withholding 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 Household | Withholding 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 Salary | Exemption |
|---|
| More than | Less 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 Salary | Exemption |
|---|
| More than | Less 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 Salary | Exemption |
|---|
| More than | Less 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 Salary | Exemption |
|---|
| More than | Less 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 Salary | Addon | Rate |
|---|
| $0.00 | $0.00 | 3.00% |
| $10,000.00 | $300.00 | 5.00% |
| $50,000.00 | $2,300.00 | 5.50% |
| $100,000.00 | $5,050.00 | 6.00% |
| $200,000.00 | $11,050.00 | 6.50% |
| $250,000.00 | $14,300.00 | 6.70% |
|
Withholding Code B
| Annualized Salary | Addon | Rate |
|---|
| $0.00 | $0.00 | 3.00% |
| $16,000.00 | $480.00 | 5.00% |
| $80,000.00 | $3,680.00 | 5.50% |
| $160,000.00 | $8,080.00 | 6.00% |
| $320,000.00 | $17,680.00 | 6.50% |
| $400,000.00 | $22,880.00 | 6.70% |
|
Withholding Code C
| Annualized Salary | Addon | Rate |
|---|
| $0.00 | $0.00 | 3.00% |
| $20,000.00 | $600.00 | 5.00% |
| $100,000.00 | $4,600.00 | 5.50% |
| $200,000.00 | $10,100.00 | 6.00% |
| $400,000.00 | $22,100.00 | 6.50% |
| $500,000.00 | $28,600.00 | 6.70% |
|
Table C - 3% Tax Rate Phase-Out Add-Back
Withholding Code A or D
| Annualized Salary | 3%
Phase-Out |
|---|
| More than | Less 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 Salary | 3%
Phase-Out |
|---|
| More than | Less 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 Salary | 3%
Phase-Out |
|---|
| More than | Less 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 Salary | 3%
Phase-Out |
|---|
| More than | Less 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 Salary | Recapture
Amount |
|---|
| More than | Less 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 Salary | Recapture
Amount |
|---|
| More than | Less 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 Salary | Recapture
Amount |
|---|
| More than | Less 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 Salary | Decimal
Amount |
|---|
| More than | Less 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 Salary | Decimal
Amount |
|---|
| More than | Less 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 Salary | Decimal
Amount |
|---|
| More than | Less 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 Salary | Decimal
Amount |
|---|
| More than | Less 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
