Tax rate used in calculating Maine state tax for year 2019

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Withholding Formula (Maine Effective 2019)

1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
   
   
2. 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.
   
   
3. Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
   
   
4. Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
   
   
5. Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 4 to determine the taxable income.

   Exemption Allowance = $4,200 x Number of Exemptions

6. If the annualized income determined under Step 1 is $81,450 or less for a single taxpayer, the Maine standard deduction amount for withholding purposes is $9,350. If the annualized income determined under Step 1 is $162,950 or less for a married taxpayer, the Maine standard deduction amount for withholding purposes is $21,550. If annualized income determined under step 1 is $156,450 or more for a single taxpayer or $312,950 or more for a married taxpayer, the Maine standard deduction amount is $0. If the annualized income determined under Step 1 is between $81,450 and $156,450 for a single taxpayer or between $162,950 and $312,950 for a married taxpayer, calculate the Maine standard deduction amount as follows:
   Single Taxpayers
   $9,350*(($156,450 - Amount from Step 1) ÷ $75,000)
   Married Taxpayers
   $21,550*($312,950 - Amount from Step 1) ÷ $150,000)

7. Apply the taxable income computed in step 6 to the following table to determine the annual Maine income tax withholding.
   
   

Tax Withholding Table Single (Filing Status S)
If the Amount of Taxable Income Is:		The Amount of Maine Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$         0	$      21,850	$    0	plus	5.80%	$         0
21,850	51,700	1,267	plus	6.75%	21,850
51,700	and over	3,282	plus	7.15%	51,700




Married (Filing Status M)
If the Amount of Taxable Income Is:		The Amount of Maine Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$          0	$      0	$      43,700	plus	5.80%	$        0
43,700	103,400	2,535	plus	6.75%	43,700
103,400	and over	6,565	plus	7.15%	103,400



8. Divide the annual Maine income tax withholding determined in step 6 by 26 and round to the nearest dollar to obtain the biweekly Maine income tax withholding.