Tax rate used in calculating Virginia state tax for year 2016State Abbreviation: | VA | State Tax Withholding State Code: | 51 | Acceptable Exemption Form: | VA-4 | Basis For Withholding: | State Exemptions | Acceptable Exemption Data: | 0 / Number of Additional Exemptions | TSP Deferred: | Yes | Special Coding: | Determine the Total Number Of Allowances Claimed field as follows: First Position - Enter 0 (zero). Second and Third Positions - Enter the total exemptions claimed on Line 1(c) of the VA-4.
Determine the Additional Exemptions Claimed field as follows: First and Second Positions - Enter the number of additional exemptions claimed for age and blindness on Line 1(b) of the VA-4. Valid values are 00 through 99. If no additional exemptions are claimed, enter 00. | Additional Information: | None |
Withholding Formula >(Virginia 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 instep 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 gross annual wages.
- Subtract a standard deduction of $3,000 from the gross annual wages.
- Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 5.
Exemption Allowance = >$930< x Number of Personal Exemptions1
| 1 Number of personal exemptions claimed for self, spouse, and dependents. The number of personal exemptions is determined by subtracting the Extra Exemptions displayed on the Information/Research Inquiry System (IRIS), Program IR105, State Tax, from the Number of Exemptions displayed on IRIS Program IR105. |
- Determine the additional exemption allowance by applying the following guideline and subtract this amount from the result of step 6 to compute the taxable income.
Additional Exemption Allowance = $800 x Number of Exemptions2 | 2 Number of additional exemptions claimed for age and blindness. The number of additional exemptions is displayed on IRIS Program IR105 under Extra Exemptions. |
- Apply the taxable income computed in step 7 to the following table to determine the annual Virginia tax withholding.
Tax Withholding Table | If the Amount of
Taxable Income Is: | The Amount of Virginia
Tax Withholding Should Be: |
Over:
| But Not
Over: | | | | Of Excess
Over: | | $ 0 | $ 3,000 | $ 0 | plus | 2.00% | $ 0 | | 3,000 | 5,000 | 60 | plus | 3.00% | 3,000 | | 5,000 | 17,000 | 120 | plus | 5.00% | 5,000 | | 17,000 | and over | 720 | plus | 5.75% | 17,000 |
- Divide the annual Virginia tax withholding by 26 to obtain the biweekly Virginia tax withholding.
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in house payroll tax solution for Virginia small businesses here.
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