How to Calculate 2016 Connecticut State Income Tax by Using State Income Tax Table
1. Find your income exemptions
2. Find your pretax deductions, including 401K, flexible account contributions ...
3. Find your gross income
4. Check the 2016 Connecticut state tax rate and the rules to calculate state income tax
5. Calculate your state income tax step by step
6. If you want to simplify payroll tax calculations, you can download
ezPaycheck payroll software, which can calculate federal tax, state tax, Medicare tax, Social Security Tax and other taxes for you automatically. You can try it free for 30 days, with no obligation and no credt card needed.
Tax rate used in calculating Connecticut state tax for year 2016
State Abbreviation:
CT
State Tax Withholding State Code:
09
Acceptable Exemption Form:
CT-W4
Basis For Withholding:
State Exemptions
Acceptable Exemption Data:
A, B, C, D, F /Reduced withholding dollar amount
TSP Deferred:
Yes
Special Coding:
Determine the Total Number Of Allowances field as follows:
First Position - Enter the employee's filing status from line 1 of the CT-W4.
Filing Status
Description
A
Married-Filing Separately
Married-Filing Jointly, Both Spouses Working (combined income less than or equal to $100,500)
B
Head of Household
C
Married-Filing Jointly, Spouse Not Working
D
Married-Filing Jointly, Both Spouses Working (combined income greater than $100,500)
F
Single
Second and Third Positions - Enter the reduced withholding amount as entered on line 3 of the CT-W4. If less than 10, precede with a zero. If not applicable, enter 00.
Additional Information:
None
Need a Better Way to Calculate Connecticut State Income Tax Withholdings?
Withholding Formula >(Connecticut Effective 2016)<
Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in step 1.
Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by 26 to obtain the gross annual wages.
Determine the personal exemption by applying the following guidelines and subtract this amount from the gross annual wages to compute the taxable income.
Option A
Married - Filing Separately
or
Married - Filing Jointly (Both Spouses Working) (Combined Income Less Than or Equal to $100,500)
If the Amount of
Annual Wages Is:
The Personal Exemption
Amount Is:
Over:
But Not
Over:
$ 0
$24,000
$12,000
24,000
25,000
11,000
25,000
26,000
10,000
26,000
27,000
9,000
27,000
28,000
8,000
28,000
29,000
7,000
29,000
30,000
6,000
30,000
31,000
5,000
31,000
32,000
4,000
32,000
33,000
3,000
33,000
34,000
2,000
34,000
35,000
1,000
35,000
and over
0
Option B
Head of Household
If the Amount of
Annual Wages Is:
The Personal Exemption
Amount Is:
Over:
But Not
Over:
$ 0
$ 38,000
$ 19,000
38,000
39,000
18,000
39,000
40,000
17,000
40,000
41,000
16,000
41,000
42,000
15,000
42,000
43,000
14,000
43,000
44,000
13,000
44,000
45,000
12,000
45,000
46,000
11,000
46,000
47,000
10,000
47,000
48,000
9,000
48,000
49,000
8,000
49,000
50,000
7,000
50,000
51,000
6,000
51,000
52,000
5,000
52,000
53,000
4,000
53,000
54,000
3,000
54,000
55,000
2,000
55,000
56,000
1,000
56,000
and over
0
Option C
Married - Filing Jointly (Spouse Not Working)
If the Amount of
Annual Wages Is:
The Personal Exemption
Amount Is:
Over:
But Not
Over:
blank
$ 0
$48,000
$ 24,000
48,000
49,000
23,000
49,000
50,000
22,000
50,000
51,000
21,000
51,000
52,000
20,000
52,000
53,000
19,000
53,000
54,000
18,000
54,000
55,000
17,000
55,000
56,000
16,000
56,000
57,000
15,000
57,000
58,000
14,000
58,000
59,000
13,000
59,000
60,000
12,000
60,000
61,000
11,000
61,000
62,000
10,000
62,000
63,000
9,000
63,000
64,000
8,000
64,000
65,000
7,000
65,000
66,000
6,000
66,000
67,000
5,000
67,000
68,000
4,000
68,000
69,000
3.000
69,000
70,000
2,000
70,000
71,000
1,000
71,000
and over
0
Option D
Married - Filing Jointly
(Both Spouses Working) (Combined Income Greater Than $100,500)
Do not subtract any personal exemption amount. The annual gross pay is the employee's taxable income.
Option F
Single
If the Amount of
Annual Wages Is:
The Personal Exemption
Amount Is:
Over:
But Not
Over:
blank
$ 0
>$30,000
$ 15,000
30,000
31,000
14,000
31,000
32,000
13,000
32,000
33,000
12,000
33,000
34,000
11,000
34,000
35,000
10,000
35,000
36,000
9,000
36,000
37,000
8,000
37,000
38,000
7,000
38,000
39,000
6,000
39,000
40,000
5,000
40,000
41,000
4,000
41,000
42,000
3,000
42,000
43,000
2,000
43,000
44,000
1,000
44,000<
and over
0
Apply the annual taxable income from step 5 to the following guidelines to determine the annual gross tax amount.
Option A
Married - Filing Separately
or
Married - Filing Jointly (Both Spouses Working) (Combined Income Less Than or Equal to $100,500)
If the Amount of
Annual Taxable Wages Is:
The Annual Gross Of Excess
Tax Amount Is: Over:
Over:
But Not Over:
$ 0
$ 10,000
$ 0
plus
3.0%
$ 0
10,000
>50,000
300
plus
5.0%
10,000
50,000
>100,000
2,300
plus
5.5%
50,000
100,000
>200,000
5,050
plus
6.0%
100,000
200,000
>250,000
11,050
plus
6.5%
200,000
250,000
500,000
14,300
plus
6.9%
250,000
<
500,000
and over
31,550
plus
6.99%
500,000
<
Option B
Head of Household
If the Amount of
Annual Taxable Wages Is:
The Annual Gross Of Excess
Tax Amount Is: Over:
Over:
But Not Over:
$ 0
$ 16,000
$ 0
plus
3.0%
$ 0
16,000
>80,000
480
plus
5.0%
16,000
80,000
>160,000
3,680
plus
5.5%
80,000
160,000
>320,000
8,080
plus
6.0%
160,000
320,000
>400,000
17,680
plus
6.5%
320,000
400,000
800,000
22,880
plus
6.9%
400,000 <
800,000
and over
50,480
plus
6.99%
800,000 <
Option C
Married - Filing Jointly (Spouse Not Working)
If the Amount of
Annual Taxable Wages Is:
The Annual Gross Of Excess
Tax Amount Is: Over:
Over:
But Not Over:
$ 0
$ 20,000
$ 0
plus
3.0%
$ 0
20,000
>100,000
600
plus
5.0%
20,000
100,000
>200,000
4,600
plus
5.5%
100,000
200,000
>400,000
10,100
plus
6.0%
200,000
400,000
>500,000
22,100
plus
6.5%
400,000
500,000
1,000,000
28,600
plus
6.9%
500,000<
1,000,000
and over
63,100
plus
6.99%
1,000,000<
Option D
Married - Filing Jointly (Both Spouses Working) (Combined Income Greater Than $100,500)
If the Amount of
Annual Taxable Wages Is:
The Annual Gross Of Excess
Tax Amount Is: Over:
Over:
But Not Over:
$ 0
$ 10,000
$ 0
plus
3.0%
$ 0
10,000
>50,000
300
plus
5.0%
10,000
50,000
>100,000
2,300
plus
5.5%
50,000
100,000
>200,000
5,050
plus
6.0%
100,000
200,000
>250,000
11,050
plus
6.5%
200,000
250,000
500,000
14,300
plus
6.9%
250,000
<
500,000
and over
31,550
plus
6.99%
500,000
<
Option F
Single
If the Amount of
Annual Taxable Wages Is:
The Annual Gross Of Excess
Tax Amount Is: Over:
Over:
But Not
Over:
$ 0
$ 10,000
$ 0
plus
3.0%
$ 0
10,000
>50,000
300
plus
5.0%
10,000
50,000
>100,000
2,300
plus
5.5%
50,000
100,000
>200,000
5,050
plus
6.0%
100,000
200,000
>250,000
11,050
plus
6.5%
200,000
250,000
500,000
14,300
plus
6.9%
250,000
<
500,000
and over
31,550
plus
6.99%
500,000
<
Use the annualized salary 3% Phase-Out table to determine the
amount to add back if the 3% tax rate phase-out applies.
Option A
Married - Filing Separately
or
Married - Filing Jointly (Both Spouses Working) (Combined Income Less Than or Equal to $100,500)
If the Amount of
Annual Taxable Wages Is:
The Annual Gross Of Excess
Tax Amount Is: Over:
Over:
But Not Over:
3% Rate Applies to Taxable Income Up To
Add Back to CT Tax
$ 0
$ 50,250
10,000
0
$ 50,250
$ 50,750
9,000
20
$ 52,750
$ 55,250
8,000
40
$ 55,250
$ 57,750
7,000
60
$ 57,750
$ 60,250
6,000
80
$ 60,250
$ 62,750
5,000
100
$ 62,750
$ 65,250
4,000
120
$ 65,250
$ 67,750
3,000
140
$ 67,750
$ 70,250
2,000
160
$ 70,250
$ 72,750
1,000
180
$ 72,750
Over
0
200
Option B
Head of Household
If the Amount of
Annual Taxable Wages Is:
The Annual Gross Of Excess
Tax Amount Is: Over:
Over:
But Not Over:
3% Rate Applies to Taxable Income Up To
Add Back to CT Tax
$ 0
$ 78,500
16,000
0
$ 78,500
$ 82,500
14,400
32
$ 82,500
$ 86,500
12,800
64
$ 86,500
$ 90,500
11,200
96
$ 90,500
$ 94,500
9,600
128
$ 94,500
$ 98,500
8,000
160
$ 98,500
$ 102,500
6,400
192
$ 102,500
$ 106,500
4,800
224
$ 106,500
$ 110,500
3,400
256
$ 110,500
$ 114,500
1,600
288
$ 114,500
Over
0
320
Option C
Married - Filing Jointly (Spouse Not Working)
If the Amount of
Annual Taxable Wages Is:
The Annual Gross Of Excess
Tax Amount Is: Over:
Over:
But Not Over:
3% Rate Applies to Taxable Income Up To
Add Back to CT Tax
$ 0
$ 100,500
20,000
0
$ 100,500
$ 105,500
18,000
40
$ 105,500
$ 110,500
16,000
80
$ 110,500
$ 115,500
14,000
120
$ 115,500
$ 120,500
12,000
160
$ 120,500
$ 125,500
10,000
200
$ 125,500
$ 130,500
8,000
240
$ 130,500
$ 135,500
6,000
280
$ 135,500
$ 140,500
4,000
320
$ 140,500
$ 145,500
2,000
360
$ 145,500
Over
0
400
Option D
Married - Filing Jointly (Both Spouses Working) (Combined Income Greater Than $100,500)
If the Amount of
Annual Taxable Wages Is:
The Annual Gross Of Excess
Tax Amount Is: Over:
Over:
But Not Over:
3% Rate Applies to Taxable Income Up To
Add Back to CT Tax
$ 0
$ 50,250
10,000
0
$ 50,250
$ 50,750
9,000
20
$ 52,750
$ 55,250
8,000
40
$ 55,250
$ 57,750
7,000
60
$ 57,750
$ 60,250
6,000
80
$ 60,250
$ 62,750
5,000
100
$ 62,750
$ 65,250
4,000
120
$ 65,250
$ 67,750
3,000
140
$ 67,750
$ 70,250
2,000
160
$ 70,250
$ 72,750
1,000
180
$ 72,750
Over
0
200
Option F
Single
If the Amount of
Annual Taxable Wages Is:
The Annual Gross Of Excess
Tax Amount Is: Over:
Over:
But Not Over:
3% Rate Applies to Taxable Income Up To
Add Back to CT Tax
$ 0
$ 56,500
10,000
0
$ 56,500
$ 61,500
9,000
20
$ 61,500
$ 66,500
8,000
40
$ 66,500
$ 71,500
7,000
60
$ 71,500
$ 76,500
6,000
80
$ 76,500
$ 81,500
5,000
100
$ 81,500
$ 86,500
4,000
120
$ 86,500
$ 91,500
3,000
140
$ 91,500
$ 96,500
2,000
160
$ 96,500
$ 101,500
1,000
180
$ 101,500
Over
0
200
Use the annualized salary and Recapture Amount table to determine the
amount to recapture.
Option A, D, or F
If the Amount of
Annual Wages Is:
The Recapture
Amount Is:
Over:
But Not
Over:
$ 0
$200,000
$0
200,000
205,000
90
205,000
210,000
180
210,000
215,000
270
215,000
220,000
360
220,000
225,000
450
225,000
230,000
540
230,000
235,000
630
235,000
240,000
720
240,000
245,000
810
245,000
250,000
900
250,000
255,000
990
255,000
260,000
1080
260,000
265,000
1170
265,000
270,000
1260
270,000
275,000
1350
275,000
280,000
1440
280,000
285,000
1530
285,000
290,000
1620
290,000
295,000
1710
295,000
300,000
1800
300,000
305,000
1890
305,000
310,000
1980
310,000
315,000
2070
315,000
320,000
2160
320,000
325,000
2250
325,000
330,000
2340
330,000
335,000
2430
335,000
340,000
2520
340,000
345,000
2610
345,000
500,000
2700
500,000
505,000
2750
505,000
510,000
2800
510,000
515,000
2850
515,000
520,000
2900
520,000
525,000
2950
525,000
530,000
3000
530,000
535,000
3050
535,000
540,000
3100
540,000
and up
3150
Option B
If the Amount of
Annual Wages Is:
The Recapture
Amount Is:
Over:
But Not
Over:
$ 0
$320,000
$0
320,000
328,000
140
328,000
336,000
280
336,000
344,000
420
344,000
352,000
560
352,000
360,000
700
360,000
368,000
840
368,000
376,000
980
376,000
384,000
1120
384,000
392,000
1260
392,000
400,000
1400
400,000
408,000
1540
408,000
416,000
1680
416,000
424,000
1820
424,000
432,000
1960
432,000
440,000
2100
440,000
448,000
2240
448,000
456,000
2380
456,000
464,000
2520
464,000
472,000
2660
472,000
480,000
2800
480,000
488,000
2940
488,000
496,000
3080
496,000
504,000
3220
504,000
512,000
3360
512,000
520,000
3500
520,000
528,000
3640
528,000
536,000
3780
536,000
544,000
3920
544,000
552,000
4060
552,000
800,000
4200
800,000
808,000
4280
808,000
816,000
4360
816,000
824,000
4440
824,000
832,000
4520
832,000
840,000
4600
840,000
848,000
4680
848,000
856,000
4760
856,000
864,000
4840
864,000
and up
4920
Option C
If the Amount of
Annual Wages Is:
The Recapture
Amount Is:
Over:
But Not
Over:
$ 0
$400,000
$0
400,000
410,000
180
410,000
420,000
360
420,000
430,000
540
430,000
440,000
720
440,000
450,000
900
450,000
460,000
1080
460,000
470,000
1260
470,000
480,000
1440
480,000
490,000
1620
490,000
500,000
1800
500,000
510,000
1980
510,000
520,000
2160
520,000
530,000
2340
530,000
540,000
2520
540,000
550,000
2700
550,000
560,000
2880
560,000
570,000
3060
570,000
580,000
3240
580,000
590,000
3420
590,000
600,000
3600
600,000
610,000
3780
610,000
620,000
3960
620,000
630,000
4140
630,000
640,000
4320
640,000
650,000
4500
650,000
660,000
4680
660,000
670,000
4860
670,000
680,000
5040
680,000
690,000
5220
690,000
1,000,000
5400
1,000,000
1,010,000
5500
1,010,000
1,020,000
5600
1,020,000
1,030,000
5700
1,030,000
1,040,000
5800
1,040,000
1,050,000
5900
1,050,000
1,060,000
6000
1,060,000
1,070,000
6100
1,070,000
1,080,000
6200
1,080,000
and up
6300
Add the withholding amounts from Step 6, Step 7, and
Step 8
To determine the annual tax credit, apply the following guidelines. Then subtract the annual tax credit from the annual gross tax amount calculated in step 9 to obtain the annual Connecticut tax withholding.
Option A
Married - Filing Separately
or
Married - Filing Jointly (Both Spouses Working) (Combined Income Less Than or Equal to $100,500)
If the Amount of
Annual Wages Is:
Multiply the Annual
Gross Tax Amount By:
Over:
But Not
Over:
$ 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
9%
48,500
49,000
8%
49,000
49,500
7%
49,500
50,000
6%
50,000
50,500
5%
50,500
51,000
4%
51,000
51,500
3%
51,500
52,000
2%
52,000
52,500
1%
52,500
and over
0%
Option B
Head of Household
If the Amount of
Annual Wages Is:
Multiply the Annual
Gross Tax Amount By:
Over:
But Not
Over:
$ 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
9%
74,500
75,000
8%
75,000
75,500
7%
75,500
76,000
6%
76,000
76,500
5%
76,500
77,000
4%
77,000
77,500
3%
77,500
78,000
2%
78,000
78,500
1%
78,500
and over
0%
Option C
Married - Filing Jointly (Spouse Not Working)
If the Amount of
Annual Wages Is:
Multiply the Annual
Gross Tax Amount By:
Over:
But Not
Over:
$ 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
9%
96,500
97,000
8%
97,000
97,500
7%
97,500
98,000
6%
98,000
98,500
5%
98,500
99,000
4%
99,000
99,500
3%
99,500
100,000
2%
100,000
100,500
1%
100,500
and over
0%
Option D
Married - Filing Jointly (Both Spouses Working) (Combined Income Greater Than $100,500)
The tax credit percentage is zero percent and the employee's annual tax credit it zero.
Option F
Single
If the Amount of
Annual Wages Is:
Multiply the Annual
Gross Tax Amount By:
Over:
But Not
Over:
$>15,000
$ 18,800
75%
18,800
19,300
70%
19,300
19,800
65%
19,800
20,300
60%
20,300
20,800
55%
20,800
21,300
50%
21,300
21,800
45%
21,800
22,300
40%
22,300
25,000
35%
25,000
25,500
30%
25,500
26,000
25%
26,000
26,500
20%
26,500
31,300
15%
31,300
31,800
14%
31,800
32,300
13%
32,300
32,800
12%
32,800
33,300
11%
33,300
60,000
10%
60,000
60,500
9%
60,500
61,000
8%
61,000
61,500
7%
61,500
62,000
6%
62,000
62,500
5%
62,500
63,000
4%
63,000
63,500
3%
63,500
64,000
2%
64,000
64,500
1%
64,500<
and over
0%
Divide the annual Connecticut tax withholding by 26 to obtain the biweekly Connecticut tax withholding.
Subtract the biweekly reduced withholding amount (reflected on Line 3 of the CT-W4) from the result of step 8 to obtain the biweekly Connecticut tax withholding.
Note: If the employee does not specify a reduced withholding amount, the biweekly Connecticut tax withholding will be the amount computed in step 8.