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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 41 - Public Contracts and Property Management |
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Subtitle F - Federal Travel Regulation System |
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Chapter 302 - Relocation Allowances |
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SubChapter F - Miscellaneous Allowances |
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Part 302-17 - Taxes on Relocation Expenses |
Appendix B to Part 302-17 - State Tax Tables for RIT Allowance
Latest version.
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State Marginal Tax Rates by Earned Income Level—Tax Year 2006 [Use the following table to compute the RIT allowance for State taxes, as prescribed in § 302-17.8(e)(2), on taxable reimbursements received during calendar year 2006. The rates on the first line for each State are for employees who are married and file jointly; if there is a second line for a State, it displays the rates for employees who file as single. For more additional information, such as State rates for other filing statuses, please see the 2007 State Tax Handbook, pp. 255-270, available from CCH Inc., http://tax.cchgroup.com/Books/default. ]Marginal tax rates ( stated in percents ) for the earned income amounts specified in each column.1 2 3 State (or District) $20,000-$24,999 $25,000-$49,999 $50,000-$74,999 $75,000 & over 4 Alabama 5.00 5.00 5.00 5.00 Alaska 0.00 0.00 0.00 0.00 Arizona 3.04 3.04 3.55 3.55 If single status, married filing separately 5 3.04 3.55 4.48 4.48 Arkansas 6.00 7.00 7.00 7.00 California 2.00 6.00 9.30 9.30 If single status, married filing separately 5 6.00 8.00 9.30 9.30 Colorado 4.63 4.63 4.63 4.63 Connecticut 5.00 5.00 5.00 5.00 Delaware 5.20 5.55 5.95 5.95 District of Columbia 7.00 7.00 8.70 8.70 Florida 0.00 0.00 0.00 0.00 Georgia 6.00 6.00 6.00 6.00 Hawaii 6.40 7.60 7.90 8.25 If single status, married filing separately 5 7.60 7.90 8.25 8.25 Idaho 7.40 7.80 7.80 7.80 If single status, married filing separately 5 7.80 7.80 7.80 7.80 Illinois 3.00 3.00 3.00 3.00 Indiana 3.40 3.40 3.40 3.40 Iowa 6.48 7.92 8.98 8.98 Kansas 6.25 6.45 6.45 6.45 Kentucky 5.80 5.80 5.80 6.00 Louisiana 2.00 4.00 6.00 6.00 If single status, married filing separately 5 4.00 6.00 6.00 6.00 Maine 7.00 8.50 8.50 8.50 If single status, married filing separately 5 8.50 8.50 8.50 8.50 Maryland 4.75 4.75 4.75 4.75 Massachusetts 5.30 5.30 5.30 5.30 Michigan 3.90 3.90 3.90 3.90 Minnesota 5.35 7.05 7.05 7.05 If single status, married filing separately 5 7.05 7.05 7.85 7.85 Mississippi 5.00 5.00 5.00 5.00 Missouri 6.00 6.00 6.00 6.00 Montana 6.90 6.90 6.90 6.90 Nebraska 3.57 6.84 6.84 6.84 If single status, married filing separately 5 5.12 6.84 6.84 6.84 Nevada 0.00 0.00 0.00 0.00 New Hampshire 0.00 0.00 0.00 0.00 New Jersey 1.75 1.75 3.50 5.525 If single status, married filing separately 5 1.75 5.525 5.525 6.370 New Mexico 5.30 5.30 5.30 5.30 New York 5.25 6.85 6.85 6.85 If single status, married filing separately 5 6.85 6.85 6.85 6.85 North Carolina 7.00 7.00 7.00 7.00 If single status, married filing separately 5 7.00 7.00 7.75 7.75 North Dakota 2.10 2.10 3.92 3.92 If single status, married filing separately 5 2.10 3.92 4.34 4.34 Ohio 4.083 4.083 4.764 5.444 Oklahoma 6.25 6.25 6.25 6.25 Oregon 9.00 9.00 9.00 9.00 Pennsylvania 3.07 3.07 3.07 3.07 Rhode Island 6 3.75 7.00 7.00 7.00 If single status, married filing separately 5 3.75 7.00 7.00 7.75 South Carolina 7.00 7.00 7.00 7.00 South Dakota 0.00 0.00 0.00 0.00 Tennessee 0.00 0.00 0.00 0.00 Texas 0.00 0.00 0.00 0.00 Utah 6.98 6.98 6.98 6.98 Vermont 3.60 3.60 7.20 7.20 If single status, married filing separately 5 3.60 7.20 8.50 8.50 Virginia 5.75 5.75 5.75 5.75 Washington 0.00 0.00 0.00 0.00 West Virginia 4.00 6.00 6.50 6.50 Wisconsin 6.50 6.50 6.50 6.50 Wyoming 0.00 0.00 0.00 0.00 [The above table/column headings established by IRS.] 1 Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45, $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in calculating the RIT allowance.2 If the earned income amount is less than the lowest income bracket shown in this table, the employing agency shall establish an appropriate marginal tax rate as provided in § 302-17.8(e)(2)(ii).3 If two or more marginal tax rates of a State overlap an income bracket shown in this table, then the highest of the two or more State marginal tax rates is shown for that entire income bracket. For more specific information, see the 2007 State Tax Handbook, pp. 255-270, CCH, Inc.,http://tax.cchgroup.com/Books/default. 4 This is an estimate. For earnings over $100,000, and for filing statuses other than those above, please consult actual tax tables. See 2007 State Tax Handbook, pp. 255-270, CCH, Inc.,http://tax.cchgroup.com/Books/default. 5 This rate applies only to those individuals certifying that they will file under a single or married filing separately status within the states where they will pay income taxes.6 The income tax rate for Rhode Island is 25 percent of Federal income tax rates, including capital gains rates and any another other special rates for other types of income. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in § 302-17.8(e)(2)(iii). Effective for the 2006 tax year, tax payers may elect to compute income tax liability based on a graduated rate schedule or an alternative flat tax equal to 8%.