Tax rate used in calculating Maine state tax for year 2022

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Withholding Formula (Maine Effective 2022)

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 = $4,450 x Number of Exemptions

6. If the annualized income determined under Step 1 is $85,850 or less for a single taxpayer, the Maine standard deduction amount for withholding purposes is $10,100. If the annualized income determined under Step 1 is $171,700 or less for a married taxpayer, the Maine standard deduction amount for withholding purposes is $23,050. If annualized income determined under step 1 is $160,850 or more for a single taxpayer or $321,700 or more for a married taxpayer, the Maine standard deduction amount is $0. If the annualized income determined under Step 1 is between $85,850 and $160,850 for a single taxpayer or between $171,700 and $321,700 for a married taxpayer, calculate the Maine standard deduction amount as follows:
   Single Taxpayers
   $10,100*(($160,850 - Amount from Step 1) ÷ $75,000)
   Married Taxpayers
   $23,050*($321,700 - 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	$      23,000	$    0	plus	5.80%	$         0
23,000	54,450	1,334	plus	6.75%	23,000
54,450	and over	3,457	plus	7.15%	54,450




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	$      46,000	$      0	plus	5.80%	$        0
46,000	108,900	2,668	plus	6.75%	46,000
108,900	and over	6,914	plus	7.15%	108,900



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.