Maine Payroll Withholding
Effective January 1, 2016

Single
Annual EarningsAddonRate
$8,750.00$0.005.80%
$29,800.00$1,221.006.75%
$46,250.00$2,331.007.15%

Married
Annual EarningsAddonRate
$20,350.00$0.005.80%
$62,450.00$2,442.006.75%
$95,350.00$4,663.007.15%

Standard Deduction
 SingleMarried
Amount$11,600.00$23,200.00
Phase Out Amount$70,000.00$140,000.00
Phase Out Base$67,150.00$37,150.00
Phase Out Divisor$75,000.00$150,000.00

Standard Deduction Phase Out Formula
( (Annualized wages - Phase Out Base) / Phase Out Divisor) * Standard Deduction
Adjustment cannot be less than $0.00 or greater than Standard Deduction

Withholding Allowance: $4,050.00

Supplemental wages: 5.00%

Note(s):

  • All amounts are annual unless otherwise noted
  • Withheld amount must be rounded to the nearest dollar.