District of Columbia State Tax Tables

Tax rate used in calculating District of Columbia state tax for year 2018

1. Subtract the 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 annual wages.
   
   
5. Determine the dependent allowance by applying the following guideline and subtract this amount from the annual wages to compute the taxable income.

Dependent Allowance = >$4,150< x Number of Dependents

6. Apply the taxable income computed in step 5 to the following table to determine the District of Columbia tax withholding.
   
   

Tax Withholding Table All filing status
If the Amount of Taxable Income Is:		The Amount of District of Columbia Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$ 0	$ >10,000	$       0	plus	4.0%	$ 0
10,000	40,000	400	plus	6.0%	10,000
40,000	60,000	2,200.00	plus	6.5%	40,000
60,000	350,000	3,500.00	plus	8.5%	60,000
350,000	1,000,000	28,150.00<	plus	8.75%	350,000
1,000,000	and over	85,025.00<	plus	8.95%	1,000,000




7. Divide the annual District of Columbia tax withholding by 26 and round to the nearest dollar to obtain the biweekly District of Columbia tax withholding.

More Payroll Information for Small Business