Connecticut Payroll Withholding January 2015

Connecticut Payroll Withholding
Effective January 1, 2015

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	Exemption
$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	Exemption
$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	Exemption
$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	Exemption
$0.00	$30,000.00	$15,000.00
$30,000.00	$31,000.00	$14,000.00
$31,000.00	$32,000.00	$13,000.00
$32,000.00	$33,000.00	$12,000.00
$33,000.00	$34,000.00	$11,000.00
$34,000.00	$35,000.00	$10,000.00
$35,000.00	$36,000.00	$9,000.00
$36,000.00	$37,000.00	$8,000.00
$37,000.00	$38,000.00	$7,000.00
$38,000.00	$39,000.00	$6,000.00
$39,000.00	$40,000.00	$5,000.00
$40,000.00	$41,000.00	$4,000.00
$41,000.00	$42,000.00	$3,000.00
$42,000.00	$43,000.00	$2,000.00
$43,000.00	$44,000.00	$1,000.00
$44,000.00 & up		$0.00

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	3% Phase-Out
$0.00	$50,250.00	$0.00
$50,250.00	$52,750.00	$20.00
$52,750.00	$55,250.00	$40.00
$55,250.00	$57,750.00	$60.00
$57,750.00	$60,250.00	$80.00
$60,250.00	$62,750.00	$100.00
$62,750.00	$65,250.00	$120.00
$65,250.00	$67,750.00	$140.00
$67,750.00	$70,250.00	$160.00
$70,250.00	$72,750.00	$180.00
$72,750.00 & up		$200.00

**Withholding Code B**
Annualized Salary		3% Phase-Out
More than	Less than	3% Phase-Out
$0.00	$78,500.00	$0.00
$78,500.00	$82,500.00	$32.00
$82,500.00	$86,500.00	$64.00
$86,500.00	$90,500.00	$96.00
$90,500.00	$94,500.00	$128.00
$94,500.00	$98,500.00	$160.00
$98,500.00	$102,500.00	$192.00
$102,500.00	$106,500.00	$224.00
$106,500.00	$110,500.00	$256.00
$110,500.00	$114,500.00	$288.00
$114,500.00 & up		$320.00

**Withholding Code C**
Annualized Salary		3% Phase-Out
More than	Less than	3% Phase-Out
$0.00	$100,500.00	$0.00
$100,500.00	$105,500.00	$40.00
$105,500.00	$110,500.00	$80.00
$110,500.00	$115,500.00	$120.00
$115,500.00	$120,500.00	$160.00
$120,500.00	$125,500.00	$200.00
$125,500.00	$130,500.00	$240.00
$130,500.00	$135,500.00	$280.00
$135,500.00	$140,500.00	$320.00
$140,500.00	$145,500.00	$360.00
$145,500.00 & up		$400.00

**Withholding Code F**
Annualized Salary		3% Phase-Out
More than	Less than	3% Phase-Out
$0.00	$56,500.00	$0.00
$56,500.00	$61,500.00	$20.00
$61,500.00	$66,500.00	$40.00
$66,500.00	$71,500.00	$60.00
$71,500.00	$76,500.00	$80.00
$76,500.00	$81,500.00	$100.00
$81,500.00	$86,500.00	$120.00
$86,500.00	$91,500.00	$140.00
$91,500.00	$96,500.00	$160.00
$96,500.00	$101,500.00	$180.00
$101,500.00 & up		$200.00

Table D - Tax Recapture

**Withholding Code A, D or F**
Annualized Salary		Recapture Amount
More than	Less than	Recapture Amount
$0.00	$200,000.00	$0.00
$200,000.00	$205,000.00	$75.00
$205,000.00	$210,000.00	$150.00
$210,000.00	$215,000.00	$225.00
$215,000.00	$220,000.00	$300.00
$220,000.00	$225,000.00	$375.00
$225,000.00	$230,000.00	$450.00
$230,000.00	$235,000.00	$525.00
$235,000.00	$240,000.00	$600.00
$240,000.00	$245,000.00	$675.00
$245,000.00	$250,000.00	$750.00
$250,000.00	$255,000.00	$825.00
$255,000.00	$260,000.00	$900.00
$260,000.00	$265,000.00	$975.00
$265,000.00	$270,000.00	$1,050.00
$270,000.00	$275,000.00	$1,125.00
$275,000.00	$280,000.00	$1,200.00
$280,000.00	$285,000.00	$1,275.00
$285,000.00	$290,000.00	$1,350.00
$290,000.00	$295,000.00	$1,425.00
$295,000.00	$300,000.00	$1,500.00
$300,000.00	$305,000.00	$1,575.00
$305,000.00	$310,000.00	$1,650.00
$310,000.00	$315,000.00	$1,725.00
$315,000.00	$320,000.00	$1,800.00
$320,000.00	$325,000.00	$1,875.00
$325,000.00	$330,000.00	$1,950.00
$330,000.00	$335,000.00	$2,025.00
$335,000.00	$340,000.00	$2,100.00
$340,000.00	$345,000.00	$2,175.00
$345,000.00 & up		$2,250.00

**Withholding Code B**
Annualized Salary		Recapture Amount
More than	Less than	Recapture Amount
$0.00	$320,000.00	$0.00
$320,000.00	$328,000.00	$120.00
$328,000.00	$336,000.00	$240.00
$336,000.00	$344,000.00	$360.00
$344,000.00	$352,000.00	$480.00
$352,000.00	$360,000.00	$600.00
$360,000.00	$368,000.00	$720.00
$368,000.00	$376,000.00	$840.00
$376,000.00	$384,000.00	$960.00
$384,000.00	$392,000.00	$1,080.00
$392,000.00	$400,000.00	$1,200.00
$400,000.00	$408,000.00	$1,320.00
$408,000.00	$416,000.00	$1,440.00
$416,000.00	$424,000.00	$1,560.00
$424,000.00	$432,000.00	$1,680.00
$432,000.00	$440,000.00	$1,800.00
$440,000.00	$448,000.00	$1,920.00
$448,000.00	$456,000.00	$2,040.00
$456,000.00	$464,000.00	$2,160.00
$464,000.00	$472,000.00	$2,280.00
$472,000.00	$480,000.00	$2,400.00
$480,000.00	$488,000.00	$2,520.00
$488,000.00	$496,000.00	$2,640.00
$496,000.00	$504,000.00	$2,760.00
$504,000.00	$512,000.00	$2,880.00
$512,000.00	$520,000.00	$3,000.00
$520,000.00	$528,000.00	$3,120.00
$528,000.00	$536,000.00	$3,240.00
$536,000.00	$544,000.00	$3,360.00
$544,000.00	$552,000.00	$3,480.00
$552,000.00 & up		$3,600.00

**Withholding Code C**
Annualized Salary		Recapture Amount
More than	Less than	Recapture Amount
$0.00	$400,000.00	$0.00
$400,000.00	$410,000.00	$150.00
$410,000.00	$420,000.00	$300.00
$420,000.00	$430,000.00	$450.00
$430,000.00	$440,000.00	$600.00
$440,000.00	$450,000.00	$750.00
$450,000.00	$460,000.00	$900.00
$460,000.00	$470,000.00	$1,050.00
$470,000.00	$480,000.00	$1,200.00
$480,000.00	$490,000.00	$1,350.00
$490,000.00	$500,000.00	$1,500.00
$500,000.00	$510,000.00	$1,650.00
$510,000.00	$520,000.00	$1,800.00
$520,000.00	$530,000.00	$1,950.00
$530,000.00	$540,000.00	$2,100.00
$540,000.00	$550,000.00	$2,250.00
$550,000.00	$560,000.00	$2,400.00
$560,000.00	$570,000.00	$2,550.00
$570,000.00	$580,000.00	$2,700.00
$580,000.00	$590,000.00	$2,850.00
$590,000.00	$600,000.00	$3,000.00
$600,000.00	$610,000.00	$3,150.00
$610,000.00	$620,000.00	$3,300.00
$620,000.00	$630,000.00	$3,450.00
$630,000.00	$640,000.00	$3,600.00
$640,000.00	$650,000.00	$3,750.00
$650,000.00	$660,000.00	$3,900.00
$660,000.00	$670,000.00	$4,050.00
$670,000.00	$680,000.00	$4,200.00
$680,000.00	$690,000.00	$4,350.00
$690,000.00 & up		$4,500.00

Table E - Personal Tax Credits

**Withholding Code A**
Annualized Salary		Decimal Amount
More than	Less than	Decimal Amount
$12,000.00	$15,000.00	0.75
$15,000.00	$15,500.00	0.70
$15,500.00	$16,000.00	0.65
$16,000.00	$16,500.00	0.60
$16,500.00	$17,000.00	0.55
$17,000.00	$17,500.00	0.50
$17,500.00	$18,000.00	0.45
$18,000.00	$18,500.00	0.40
$18,500.00	$20,000.00	0.35
$20,000.00	$20,500.00	0.30
$20,500.00	$21,000.00	0.25
$21,000.00	$21,500.00	0.20
$21,500.00	$25,000.00	0.15
$25,000.00	$25,500.00	0.14
$25,500.00	$26,000.00	0.13
$26,000.00	$26,500.00	0.12
$26,500.00	$27,000.00	0.11
$27,000.00	$48,000.00	0.10
$48,000.00	$48,500.00	0.09
$48,500.00	$49,000.00	0.08
$49,000.00	$49,500.00	0.07
$49,500.00	$50,000.00	0.06
$50,000.00	$50,500.00	0.05
$50,500.00	$51,000.00	0.04
$51,000.00	$51,500.00	0.03
$51,500.00	$52,000.00	0.02
$52,000.00	$52,500.00	0.01
$52,500.00 & up		0.00

**Withholding Code B**
Annualized Salary		Decimal Amount
More than	Less than	Decimal Amount
$19,000.00	$24,000.00	0.75
$24,000.00	$24,500.00	0.70
$24,500.00	$25,000.00	0.65
$25,000.00	$25,500.00	0.60
$25,500.00	$26,000.00	0.55
$26,000.00	$26,500.00	0.50
$26,500.00	$27,000.00	0.45
$27,000.00	$27,500.00	0.40
$27,500.00	$34,000.00	0.35
$34,000.00	$34,500.00	0.30
$34,500.00	$35,000.00	0.25
$35,000.00	$35,500.00	0.20
$35,500.00	$44,000.00	0.15
$44,000.00	$44,500.00	0.14
$44,500.00	$45,000.00	0.13
$45,000.00	$45,500.00	0.12
$45,500.00	$46,000.00	0.11
$46,000.00	$74,000.00	0.10
$74,000.00	$74,500.00	0.09
$74,500.00	$75,000.00	0.08
$75,000.00	$75,500.00	0.07
$75,500.00	$76,000.00	0.06
$76,000.00	$76,500.00	0.05
$76,500.00	$77,000.00	0.04
$77,000.00	$77,500.00	0.03
$77,500.00	$78,000.00	0.02
$78,000.00	$78,500.00	0.01
$78,500.00 & up		0.00

**Withholding Code C**
Annualized Salary		Decimal Amount
More than	Less than	Decimal Amount
$24,000.00	$30,000.00	0.75
$30,000.00	$30,500.00	0.70
$30,500.00	$31,000.00	0.65
$31,000.00	$31,500.00	0.60
$31,500.00	$32,000.00	0.55
$32,000.00	$32,500.00	0.50
$32,500.00	$33,000.00	0.45
$33,000.00	$33,500.00	0.40
$33,500.00	$40,000.00	0.35
$40,000.00	$40,500.00	0.30
$40,500.00	$41,000.00	0.25
$41,000.00	$41,500.00	0.20
$41,500.00	$50,000.00	0.15
$50,000.00	$50,500.00	0.14
$50,500.00	$51,000.00	0.13
$51,000.00	$51,500.00	0.12
$51,500.00	$52,000.00	0.11
$52,000.00	$96,000.00	0.10
$96,000.00	$96,500.00	0.09
$96,500.00	$97,000.00	0.08
$97,000.00	$97,500.00	0.07
$97,500.00	$98,000.00	0.06
$98,000.00	$98,500.00	0.05
$98,500.00	$99,000.00	0.04
$99,000.00	$99,500.00	0.03
$99,500.00	$100,000.00	0.02
$100,000.00	$100,500.00	0.01
$100,500.00 & up		0.00

**Withholding Code F**
Annualized Salary		Decimal Amount
More than	Less than	Decimal Amount
$15,000.00	$18,800.00	0.75
$18,800.00	$19,300.00	0.70
$19,300.00	$19,800.00	0.65
$19,800.00	$20,300.00	0.60
$20,300.00	$20,800.00	0.55
$20,800.00	$21,300.00	0.50
$21,300.00	$21,800.00	0.45
$21,800.00	$22,300.00	0.40
$22,300.00	$25,000.00	0.35
$25,000.00	$25,500.00	0.30
$25,500.00	$26,000.00	0.25
$26,000.00	$26,500.00	0.20
$26,500.00	$31,300.00	0.15
$31,300.00	$31,800.00	0.14
$31,800.00	$32,300.00	0.13
$32,300.00	$32,800.00	0.12
$32,800.00	$33,300.00	0.11
$33,300.00	$60,000.00	0.10
$60,000.00	$60,500.00	0.09
$60,500.00	$61,000.00	0.08
$61,000.00	$61,500.00	0.07
$61,500.00	$62,000.00	0.06
$62,000.00	$62,500.00	0.05
$62,500.00	$63,000.00	0.04
$63,000.00	$63,500.00	0.03
$63,500.00	$64,000.00	0.02
$64,000.00	$64,500.00	0.01
$64,500.00 & up		0.00

Note(s):

All amounts are annual unless otherwise noted

Additional payroll withholding resources:
Connecticut withholding effective January 1, 2024
Federal withholding tax table
Paycheck Calculator
Paycheck Withholding Changes
Withholding Tax Primer