Tax rate used in calculating Delaware state tax for year 2019

Withholding Formula (Delaware Effective 2019)

1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
   
   
2. Multiply the adjusted gross biweekly wages times 26 to obtain the annual wages.
   
   
3. Determine the standard deduction allowance by applying the following guideline and subtract this amount from the annual wages.
   
   

Single	Married (Filing Jointly)	Married (Filing Separately)
$3,250	$6,500	$3,250



4. Apply the taxable income computed in step 3 to the following table to determine the annual Delaware tax withholding.
   
   

Tax Withholding Table
If the Amount of Taxable Income Is:		The Amount of Delaware Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$       0	$   2,000	$       0.00	plus	0.00%	$       0
2,000	5,000	0.00	plus	2.20%	2,000
5,000	10,000	66.00	plus	3.90%	5,000
10,000	20,000	261.00	plus	4.80%	10,000
20,000	25,000	741.00	plus	5.20%	20,000
25,000	60,000	1,001.00	plus	5.55%	25,000
60,000	and over	2,943.50	plus	6.6%	60,000



5. Determine the annual tax credit by applying the following guideline and subtract this amount from the result of step 4.
   
   Tax Credit = $110 x Number of Personal Exemptions
   
   
6. Divide the annual Delaware tax withholding by 26 to obtain the biweekly Delaware tax withholding.