Tax rate used in calculating Hawaii state tax for year 2016State Abbreviation: | HI | State Tax Withholding State Code: | 15 | Acceptable Exemption Form: | HW-4 | Basis For Withholding: | State Exemptions | Acceptable Exemption Data: | S, M, H / Number of Exemptions | TSP Deferred: | Yes | Special Coding: | None | Additional Information: | None |
Withholding Formula >(Hawaii Effective 2016)<- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable Federal Health Benefits Plan payments (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the adjusted gross biweekly wages.
- Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages times 26 to obtain the annual wages.
- Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to obtain the taxable income.
Exemption Allowance = $1,144 x Number of Exemptions
- Apply the taxable income determined in step 5 to the following table to determine the Hawaii tax withholding.
Tax Withholding Table Single or Head of Household | If the Amount of Taxable Income Is: | The Amount of Hawaii Tax Withholding Should Be: | Over:
| But Not Over: | | Of Excess Over: | | $ 0 | $ 2,400 | $ 0 | plus | 1.40% | $ 0 | | 2,400 | 4,800 | 34 | plus | 3.20% | 2,400 | | 4,800 | 9,600 | 110 | plus | 5.50% | 4,800 | | 9,600 | 14,400 | 374 | plus | 6.40% | 9,600 | | 14,400 | 19,200 | 682 | plus | 6.80% | 14,400 | | 19,200 | 24,000 | 1,008 | plus | 7.20% | 19,200 | 24,000 | >36,000 | 1,354 | plus | 7.60% | 24,000 | 36,000 | and over | 2,266 | plus | 7.90% | 36,000< |
Married | If the Amount of Taxable Income Is:
| The Amount of Hawaii Tax Withholding Should Be:
| Over:
| But Not Over: | | Of Excess Over: | | $ 0 | $ 4,800 | $ 0 | plus | 1.40% | $ 0 | | 4,800 | 9,600 | 67 | plus | 3.20% | 4,800 | | 9,600 | 19,200 | 221 | plus | 5.50% | 9,600 | | 19,200 | 28,800 | 749 | plus | 6.40% | 19,200 | | 28,800 | 38,400 | 1,363 | plus | 6.80% | 28,800 | | 38,400 | 48,000 | 2,016 | plus | 7.20% | 38,400 | | 48,000 | >72,000 | 2,707 | plus | 7.60% | 48,000 | | 72,000 | and over | 4,531 | plus | 7.90% | 72,000< |
- Divide the annual Hawaii tax withholding by 26 to obtain the biweekly Hawaii tax withholding.
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