Tax rate used in calculating Connecticut state tax for year 2023
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
|
Withholding Formula >(Connecticut Effective 2023)<
- 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.
More Payroll Information for Connecticut Small Business
What is the cost of using ezPaycheck payroll software
Quick Start Guide for New Payroll Software Customers
How to start payroll in mid-year
How to handle tips in restaurants
How to handle the local taxes
How to print paycheck on blank stock
How to add a customized deduction and withhold it automatically
How to set up payroll tax options for church and non-profits
How to handle paychecks for both employees and contractors
How to file tax forms
How to enter the paychecks for after the fact payroll
|