Tax rate used in calculating Connecticut state tax for year 2023

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Withholding Formula >(Connecticut Effective 2023)<

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 gross annual wages.
   
   
5. 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




6. 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 <




7. 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




8. 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




9. Add the withholding amounts from Step 6, Step 7, and Step 8
   
   
10. 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%



11. Divide the annual Connecticut tax withholding by 26 to obtain the biweekly Connecticut tax withholding.
    
    
12. 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.

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