Tax rate used in calculating Idaho state tax for year 2016State Abbreviation: | ID | State Tax Withholding State Code: | 16 | Acceptable Exemption Form: | W-4 | Basis For Withholding: | State or Federal Exemptions | Acceptable Exemption Data: | S, M / Number of Exemptions | TSP Deferred: | Yes | Special Coding: | None | Additional Information: | If a state income tax certificate has not been processed or if a valid state exemption code is not present, the Federal exemptions will be used in the computation of state tax. |
Withholding Formula >(Idaho Effective 2016)<- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes 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 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 compute the taxable income.
Exemption Allowance = >$4,000< x Number of Exemptions
- Apply the taxable income computed in step 5 to the following table to determine the annual Idaho tax withholding.
Tax Withholding Table Single | If the Amount of Taxable Income Is: | The Amount of Idaho Tax Withholding Should Be: | Over:
| But Not Over: | | | | Of Excess Over: | | $ 0 | $ >2,300 | $ 0.00 | plus | 0.0% | $ 0 | | 2,300 | 3,752 | 0.00 | plus | 1.6% | >2,300 | | 3,752 | 5,204 | 23.00 | plus | 3.6% | 3,752 | | 5,204 | 6,656 | 75.00 | plus | 4.1% | 5,204 | | 6,656 | 8,108 | 135.00 | plus | 5.1% | 6,656 | | 8,108 | 9,560 | 209.00 | plus | 6.1% | 8,108 | | 9,560 | 13,190 | 298.00 | plus | 7.1% | 9,560 | | 13,190 | and over | 556.00 | plus | 7.4% | 13,190 |
Married | If the Amount of Taxable Income Is: | The Amount of Idaho Tax Withholding Should Be: | Over:
| But Not Over: | | | | Of Excess Over: | | $ 0 | $ >8,600 | $ 0.00 | plus | 0.0% | $ 0 | | 8,600 | 11,504 | 0.00 | plus | 1.6% | >8,600 | | 11,504 | 14,408 | 46.00 | plus | 3.6% | 11,504 | | 14,408 | 17,312 | 151.00 | plus | 4.1% | 14,408 | | 17,312 | 20,216 | 270.00 | plus | 5.1% | 17,312 | | 20,216 | 23,120 | 418.00 | plus | 6.1% | 20,216 | | 23,120 | 30,380 | 595.00 | plus | 7.1% | 23,120 | | 30,380 | and over | 1110.00 | plus | 7.4% | 30,380 |
- Divide the annual Idaho tax withholding by 26 and round to the nearest dollar to obtain the biweekly Idaho tax withholding.
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