Fillable Printable 2016 California Withholding Schedules - Method B (De 44)
Fillable Printable 2016 California Withholding Schedules - Method B (De 44)
2016 California Withholding Schedules - Method B (De 44)
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2016 Withholding Schedules - Method B (INTERNET) Page 1 of 10 CU
CALIFORNIA WITHHOLDING SCHEDULES FOR 2016
California provides two methods for determining the amount of wages and salaries to be withheld for state personal
income tax:
METHOD A - WAGE BRACKET TABLE METHOD (Limited to wages/salaries less than $1 million)
METHOD A provides a quick and easy way to select the appropriate withholding amount, based on the payroll
period, filing status, and number of withholding allowances (regular and additional), if claimed. The STANDARD
DEDUCTION and EXEMPTION ALLOWANCE CREDIT are already included in the wage bracket tables. Even
though this method involves fewer computations than Method B, it cannot be used with your computer in determining
amounts to be withheld.
METHOD B - EXACT CALCULATION METHOD
METHOD B may be used to calculate withholding amounts either manually or by computer. This method will give an
exact amount of tax to withhold. To use this method, you must enter the payroll period, filing status, number of
withholding allowances, standard deduction, and exemption allowance credit amounts. These amounts are included in
TABLES 1 through 5 of the EXACT CALCULATION Section.
If there are any questions concerning the operation/methodology of Method B for computer software, you may contact:
Franchise Tax Board, Statistical Research Section – 516, Mail Stop A-351
PO Box 942840, Sacramento, CA 94240.
SPECIAL NOTE FOR MARRIED EMPLOYEES WITH EMPLOYED SPOUSES: To avoid underwithholding of state income
tax liability, we recommend that you use one of the following options: single filing status to compute withholding
amounts for the employee and spouse, or withhold an additional flat amount of tax.
Instructions for additional withholding allowances for estimated deductions:
All additional allowances for ESTIMATED DEDUCTIONS that are claimed on a DE 4 must be used to reduce the amount
of salaries and wages subject to withholding by using steps 1 and 2 shown below. If the Form W-4 is used for California
withholding purposes, all additional allowances for ESTIMATED DEDUCTIONS claimed must be treated as regular
withholding allowances, unless the employee requests in writing that they be treated in accordance with the following:
1. Subtract the employee's estimated deduction allowance shown in the "TABLE 2 - ESTIMATED DEDUCTION TABLE"
from the gross wages subject to withholding; and
2. Compute the tax to be withheld using:
METHOD A - WAGE BRACKET TABLE METHOD, or
METHOD B - EXACT CALCULATION METHOD
If a DE 4 is used for California withholding purposes, compute the tax to be deducted and withheld based on the total number of
regular withholding allowances claimed on line 1 of the DE 4.
If a Form W-4 is used for California withholding purposes, compute the tax to be deducted and withheld based on the total
number of withholding allowances claimed on line 5 of Form W-4, minus the number of additional allowances for estimated
deductions claimed. If Form W-4 does not separately identify the number of additional allowances for estimated deductions, the
employee's request must specify the number claimed. The employee's request will remain in effect until
the employee terminates it by furnishing a signed written notice or by furnishing a DE 4.
Employers may require employees to file a DE 4 when they wish to use additional allowances for estimated
deductions to reduce the amount of wages subject to withholding.
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CALIFORNIA WITHHOLDING SCHEDULES FOR 2016
METHOD B - EXACT CALCULATION METHOD
This method is based upon applying a given percentage to the wages (after deductions) which fall within a taxable income
class, adding to this product the accumulated tax for all lower tax brackets, and then subtracting a tax credit based upon
the number of allowances claimed on the Employee's Withholding Allowance Certificate (Form W-4 or DE 4). This
method also takes into consideration the special treatment of additional allowances for estimated deductions.
The steps in computing the amount of tax to be withheld are as follows:
Step 1 Determine if the employee's gross wages are less than, or equal to, the amount shown in “TABLE 1 -
LOW INCOME EXEMPTION TABLE.” If so, no income tax is required to be withheld.
Step 2 If the employee claims any additional withholding allowances for estimated deductions on a DE 4,
subtract the amount shown in “TABLE 2 - ESTIMATED DEDUCTION TABLE” from the gross wages.
Step 3 Subtract the standard deduction amount shown in “TABLE 3 - STANDARD DEDUCTION TABLE” to arrive
at the employee's taxable income.
Step 4 Use "TABLE 5 - TAX RATE TABLE” for the payroll period and marital status to find the applicable line on
which the taxable income is located. Perform the indicated calculations to arrive at the computed tax liability.
Step 5 Subtract the tax credit shown in “TABLE 4 - EXEMPTION ALLOWANCE TABLE”* from the computed tax
liability to arrive at the amount of tax to be withheld.
*If the employee uses additional allowances claimed for estimated deductions, such allowances MUST NOT be used in
the determination of tax credits to be subtracted.
EXAMPLE A: Weekly earnings of $210, single, and claiming one withholding allowance on Form W-4 or DE 4.
Step 1 Earnings for the weekly payroll period are LESS than the amount shown in "TABLE 1 - LOW INCOME
EXEMPTION TABLE" ($258); therefore, no income tax is to be withheld.
EXAMPLE B: Biweekly earnings of $1,250, married, and claiming three withholding allowances, one of which is for estimated
deductions.
Step 1 Earnings for the biweekly payroll period are GREATER than the amount shown in "TABLE 1 - LOW
INCOME EXEMPTION TABLE" ($1,032); therefore, income tax should be withheld.
Step 2 Earnings for biweekly payroll period: $1,250.00
Subtract amount from "TABLE 2 - ESTIMATED DEDUCTION TABLE:" -38.00
Salaries and wages subject to withholding: $1,212.00
Step 3 Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE:" -311.00
Taxable income: $ 901.00
Step 4 Tax computation from "TABLE 5 - TAX RATE TABLE:"
Entry covering $901 (over $604 but not over $1,432)
2.2% amount over $604 (.022 x [$901 – 604]): $ 6.53
Plus the marginal amount: +6.64
Computed tax: 13.17
Step 5 Subtract amount from "TABLE 4 - EXEMPTION ALLOWANCE TABLE"
for two regular withholding allowances: -9.22
Net amount of tax to be withheld: $ 3.95
NOTE: Table 5 provides a method comparable to the federal alternative method for percentage calculation of
withholding. This method is a minor simplification of the exact calculation method described above in that
the tax rate applies to the total taxable income with the excess amount subtracted.
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2016 Withholding Schedules - Method B (INTERNET) Page 3 of 10
CALIFORNIA WITHHOLDING SCHEDULES FOR 2016
METHOD B - EXACT CALCULATION METHOD (CONTINUED)
EXAMPLE C: Monthly earnings of $3,800, married, and claiming five withholding allowances on Form W-4 or DE 4.
Step 1 Earnings for the monthly payroll period are GREATER than the amount shown in "TABLE 1 - LOW
INCOME EXEMPTION TABLE" ($2,237); therefore, income tax should be withheld.
Earnings for monthly payroll period: $3,800.00
Step 2 Not applicable - no estimated deduction allowance claimed.
Step 3 Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE:” -674.00
Taxable income: $3,126.00
Step 4 Tax computation from "TABLE 5 - TAX RATE TABLE:"
Entry covering $3,126 (over $3,100 but not over $4,896)
4.4% of amount over $3,100 ([.044 x [$3,126 - $3,100]): $ 1.14
Plus marginal tax amount: +53.81
Computed tax: $ 54.95
Step 5 Subtract amount from "TABLE 4 – EXEMPTION ALLOWANCE TABLE" for
five regular withholding allowances: -49.96
Net amount of tax to be withheld: $ 4.99
EXAMPLE D: Weekly earnings of $800, unmarried head of household, three withholding allowances on Form W-4 or DE 4.
Step 1 Earnings for the weekly payroll period are GREATER than the amount shown in "TABLE 1 - LOW
INCOME EXEMPTION TABLE" ($516); therefore, income tax should be withheld.
Earnings for weekly payroll period: $ 800.00
Step 2 Not applicable - no estimated deduction allowance claimed:
Step 3 Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE": -156.00
Taxable income: $ 644.00
Step 4 Tax computation from "TABLE 5 - TAX RATE TABLE:"
Entry covering $644 (over $302 but not over $716)
2.2% of amount over $302 (.022 x [$644 - $302]): $ 7.52
Plus marginal tax amount: + 3.32
Computed tax: $ 10.84
Step 5 Subtract amount from "TABLE 4 - EXEMPTION ALLOWANCE TABLE" for
three regular withholding allowances: - 6.92
Net amount of tax to be withheld: $ 3.92
NOTE: Employers may determine the amount of income tax to be withheld for an annual payroll period and
prorate the tax back to the payroll period. This method may be useful to employers who have employees
being paid for more than one payroll period and want to conserve computer memory by storing only the
annual tax rates, wage brackets, deduction values, and tax credits.
EXAMPLE E: Semi-monthly earnings of $1,800, married, and claiming four allowances on Form W-4 or DE 4.
Step 1 Earnings for the semi-monthly payroll period are GREATER than the amount shown in "TABLE 1 – LOW
INCOME EXEMPTION TABLE" ($1,118); therefore, income tax should be withheld.
Annualized wages and salary (24 x $1,800): $43,200.00
Step 2 Not applicable - no estimated deduction allowance claimed.
Step 3 Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE:" -8,088.00
Taxable income: $35,112.00
Step 4 Tax computation from “TABLE 5 - TAX RATE TABLE:”
Entry covering $35,112 (over $15,700 but not over $37,220)
2.2% of amount over $35,112 (.022 x [$35,112 - $15,700]): $ 427.06
Plus marginal tax amount: +172.70
Computed annual tax: $ 599.76
Step 5 Subtract amount from "TABLE 4 - EXEMPTION ALLOWANCE TABLE" for
four regular withholding allowances: -479.60
Annual amount of tax to be withheld: $ 120.16
Divide by number of payroll periods in year (24): $ 5.01
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2016 Withholding Schedules - Method B (INTERNET) Page 4 of 10
CALIFORNIA WITHHOLDING SCHEDULES FOR 2016
METHOD B - EXACT CALCULATION METHOD (CONTINUED)
NOTE: Employers may determine the amount of income tax to be withheld for an annual payroll period and figure
the tax for the payroll period. This method may be useful to employers who have employees being paid for
a lump sum, or a yearly amount not withheld on, and want to conserve computer memory by storing only
the annual tax rates, wage brackets, deduction values, and tax credits.
EXAMPLE F: Annual earnings of $45,000, monthly pay period, married, and claiming four allowances on Form W-4
or DE 4.
Step 1 Earnings for the annual payroll period are GREATER than the amount shown in "TABLE 1 - LOW
INCOME EXEMPTION TABLE" ($26,838); therefore, income tax should be withheld.
Annualized wages and/or monthly salary (12 x $3,750): $45,000.00
Step 2 Not applicable - no estimated deduction allowance claimed.
Step 3 Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE:" -8,088.00
Taxable income: $36,912.00
Step 4 Tax computation from “TABLE 5 - TAX RATE TABLE:”
Entry covering $36,912 (over $15,700 but not over $37,220)
2.2% of amount over $15,700 (.022 x [$36,912 - $15,700]): $ 466.66
Plus marginal tax amount: +172.70
Computed annual tax: $ 639.36
Step 5 Subtract amount from "TABLE 4 - EXEMPTION ALLOWANCE TABLE" for
four regular withholding allowances: -479.60
Annual amount of tax to be withheld: $ 159.76
Divide by number of payroll periods in year (12): $ 13.31
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2016 Withholding Schedules - Method B (INTERNET) Page 5 of 10
'0' OR '1'
$258 $258 $516 $516
$516 $516 $1,032 $1,032
$559 $559 $1,118 $1,118
$1,118 $1,118 $2,237 $2,237
$3,355 $3,355 $6,710 $6,710
$6,710 $6,710 $13,419 $13,419
$13,419 $13,419 $26,838 $26,838
$52 $52 $103 $103
BI- SEMI- SEMI- DAILY/
WEEKLY WEEKLY MONTHLY MONTHLY QUARTERLY ANNUAL ANNUAL MISC.
1 $19 $38 $42 $83 $250 $500 $1,000 $4
2 $38 $77 $83 $167 $500 $1,000 $2,000 $8
3 $58 $115 $125 $250 $750 $1,500 $3,000 $12
4 $77 $154 $167 $333 $1,000 $2,000 $4,000 $15
5 $96 $192 $208 $417 $1,250 $2,500 $5,000 $19
6 $115 $231 $250 $500 $1,500 $3,000 $6,000 $23
7 $135 $269 $292 $583 $1,750 $3,500 $7,000 $27
8 $154 $308 $333 $667 $2,000 $4,000 $8,000 $31
9 $173 $346 $375 $750 $2,250 $4,500 $9,000 $35
10** $192 $385 $417 $833 $2,500 $5,000 $10,000 $38
CALIFORNIA WITHHOLDING SCHEDULES FOR 2016
METHOD B---EXACT CALCULATION METHOD
TABLE 1 - LOW INCOME EXEMPTION TABLE
SINGLE, MARRIED
SEMI-ANNUAL
DUAL INCOME MARRIED UNMARRIED
OR MARRIED WITH ALLOWANCES ON DE 4 OR W-4 HEAD OF
PAYROLL PERIOD MULTIPLE EMPLOYERS
'2' OR MORE HOUSEHOLD
WEEKLY
BIWEEKLY
SEMI-MONTHLY
MONTHLY
QUARTERLY
ALLOWANCES *
* Number of Additional Withholding Allowances for Estimated Deductions claimed on Form DE 4 or W-4.
** If the number of Additional Withholding Allowances for Estimated Deductions claimed is greater than 10,
multiply the amount shown for one Additional Allowance by the number claimed.
ANNUAL
DAILY/MISCELLANEOUS
TABLE 2 - ESTIMATED DEDUCTION TABLE
PAYROLL PERIOD
ADDITIONAL
WITHHOLDING
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2016 Withholding Schedules - Method B (INTERNET) Page 6 of 10
'0' OR '1'
$78 $78 $156 $156
$156 $156 $311 $311
$169 $169 $337 $337
$337 $337 $674 $674
$1,011 $1,011 $2,022 $2,022
$2,022 $2,022 $4,044 $4,044
$4,044 $4,044 $8,088 $8,088
$16 $16 $31 $31
BI- SEMI- SEMI- DAILY/
WEEKLY WEEKLY MONTHLY MONTHLY QUARTERLY ANNUAL ANNUAL MISC.
0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
1 $2.31 $4.61 $5.00 $9.99 $29.98 $59.95 $119.90 $0.46
2 $4.61 $9.22 $9.99 $19.98 $59.95 $119.90 $239.80 $0.92
3 $6.92 $13.83 $14.99 $29.98 $89.93 $179.85 $359.70 $1.38
4 $9.22 $18.45 $19.98 $39.97 $119.90 $239.80 $479.60 $1.84
5 $11.53 $23.06 $24.98 $49.96 $149.88 $299.75 $599.50 $2.31
6 $13.83 $27.67 $29.98 $59.95 $179.85 $359.70 $719.40 $2.77
7 $16.14 $32.28 $34.97 $69.94 $209.83 $419.65 $839.30 $3.23
8 $18.45 $36.89 $39.97 $79.93 $239.80 $479.60 $959.20 $3.69
9 $20.75 $41.50 $44.96 $89.93 $269.78 $539.55 $1,079.10 $4.15
10* $23.06 $46.12 $49.96 $99.92 $299.75 $599.50 $1,199.00 $4.61
PAYROLL PERIOD
MULTIPLE EMPLOYERS HOUSEHOLD
CALIFORNIA WITHHOLDING SCHEDULES FOR 2016
METHOD B---EXACT CALCULATION METHOD
TABLE 3 - STANDARD DEDUCTION TABLE
SINGLE, MARRIED
multiplying the amount for one allowance by the total number of allowances.
For example, the amount of tax credit for a married taxpayer with 15 allowances, as determined on Form DE 4 or W-4,
on a weekly payroll period would be $34.65.
* If the number of allowances claimed exceeds 10, you may determine the amount of tax credit to be allowed by
ANNUAL
DAILY/MISCELLANEOUS
TABLE 4 - EXEMPTION ALLOWANCE TABLE
PAYROLL PERIOD
ALLOWANCES
ON DE 4 OR
DUAL INCOME MARRIED UNMARRIED
OR MARRIED WITH ALLOWANCES ON DE 4 OR W-4 HEAD OF
W-4
WEEKLY
BIWEEKLY
SEMI-MONTHLY
MONTHLY
QUARTERLY
SEMI-ANNUAL
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2016 Withholding Schedules - Method B (INTERNET) Page 7 of 10
OVER PLUS OVER PLUS
$0 $7,850 ... 1.100% $0 $0.00 $0 $30 ... 1.100% $0 $0.00
$7,850 $18,610 ... 2.200% $7,850 $86.35 $30 $72 ... 2.200% $30 $0.33
$18,610 $29,372 ... 4.400% $18,610 $323.07 $72 $113 ... 4.400% $72 $1.25
$29,372 $40,773 ... 6.600% $29,372 $796.60 $113 $157 ... 6.600% $113 $3.05
$40,773 $51,530 ... 8.800% $40,773 $1,549.07 $157 $198 ... 8.800% $157 $5.95
$51,530 $263,222 ... 10.230% $51,530 $2,495.69 $198 $1,012 ... 10.230% $198 $9.56
$263,222 $315,866 ... 11.330% $263,222 $24,151.78 $1,012 $1,215 ... 11.330% $1,012 $92.83
$315,866 $526,443 ... 12.430% $315,866 $30,116.35 $1,215 $2,025 ... 12.430% $1,215 $115.83
$526,443 $1,000,000 ... 13.530% $526,443 $56,291.07 $2,025 $3,846 ... 13.530% $2,025 $216.51
$1,000,000 and over ... 14.630% $1,000,000 $120,363.33 $3,846 and over ... 14.630% $3,846 $462.89
INCOME IS... INCOME IS...
OVER PLUS OVER PLUS
$0 $15,700 ... 1.100% $0 $0.00 $0 $60 ... 1.100% $0 $0.00
$15,700 $37,220 ... 2.200% $15,700 $172.70 $60 $144 ... 2.200% $60 $0.66
$37,220 $58,744 ... 4.400% $37,220 $646.14 $144 $226 ... 4.400% $144 $2.51
$58,744 $81,546 ... 6.600% $58,744 $1,593.20 $226 $314 ... 6.600% $226 $6.12
$81,546 $103,060 ... 8.800% $81,546 $3,098.13 $314 $396 ... 8.800% $314 $11.93
$103,060 $526,444 ... 10.230% $103,060 $4,991.36 $396 $2,024 ... 10.230% $396 $19.15
$526,444 $631,732 ... 11.330% $526,444 $48,303.54 $2,024 $2,430 ... 11.330% $2,024 $185.69
$631,732 $1,000,000 ... 12.430% $631,732 $60,232.67 $2,430 $3,846 ... 12.430% $2,430 $231.69
$1,000,000 $1,052,886 ... 13.530% $1,000,000 $106,008.38 $3,846 $4,050 ... 13.530% $3,846 $407.70
$1,052,886 and over … 14.630% $1,052,886 $113,163.86 $4,050 and over … 14.630% $4,050 $435.30
OVER
PLUS OVER PLUS
$0 $15,710 ... 1.100% $0 $0.00 $0 $60 ... 1.100% $0 $0.00
$15,710 $37,221 ... 2.200% $15,710 $172.81 $60 $143 ... 2.200% $60 $0.66
$37,221 $47,982 ... 4.400% $37,221 $646.05 $143 $185 ... 4.400% $143 $2.49
$47,982 $59,383 ... 6.600% $47,982 $1,119.53 $185 $228 ... 6.600% $185 $4.34
$59,383 $70,142 ... 8.800% $59,383 $1,872.00 $228 $270 ... 8.800% $228 $7.18
$70,142 $357,981 ... 10.230% $70,142 $2,818.79 $270 $1,377 ... 10.230% $270 $10.88
$357,981 $429,578 ... 11.330% $357,981 $32,264.72 $1,377 $1,652 ... 11.330% $1,377 $124.13
$429,578 $715,962 ... 12.430% $429,578 $40,376.66 $1,652 $2,754 ... 12.430% $1,652 $155.29
$715,962 $1,000,000 ... 13.530% $715,962 $75,974.19 $2,754 $3,846 ... 13.530% $2,754 $292.27
$1,000,000 and over ... 14.630% $1,000,000 $114,404.53 $3,846 and over ... 14.630% $3,846 $440.02
SINGLE PERSONS, DUAL INCOME MARRIED, SINGLE PERSONS, DUAL INCOME MARRIED,
CALIFORNIA WITHHOLDING SCHEDULES FOR 2016
METHOD B---EXACT CALCULATION METHOD
TABLE 5 - TAX RATE TABLE
ANNUAL PAYROLL PERIO
D
DAILY / MISCELLANEOUS PAYROLL PERIO
D
OR MARRIED WITH MULTIPLE EMPLOYERS OR MARRIED WITH MULTIPLE EMPLOYERS
IF THE TAXABLE
IF THE TAXABLE
INCOME IS...
THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
BUT NOT
OF AMOUNT BUT NOT OF AMOUNT
OVER
OVER... OVER OVER...
MARRIED PERSONS MARRIED PERSONS
IF THE TAXABLE IF THE TAXABLE
THE COMPUTED TAX IS... THE COMPUTED TAX IS...
BUT NOT OF AMOUNT BUT NOT OF AMOUNT
OVER OVER... OVER OVER...
UNMARRIED/HEAD OF HOUSEHOLD UNMARRIED/HEAD OF HOUSEHOLD
IF THE TAXABLE IF THE TAXABLE
INCOME IS...
THE COMPUTED TAX IS...
INCOME IS... THE COMPUTED TAX IS...
BUT NOT
OF AMOUNT BUT NOT
OF AMOUNT
OVER
OVER...
OVER OVER...
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2016 Withholding Schedules - Method B (INTERNET) Page 8 of 10
OVER PLUS OVER PLUS
$0 $1,963 ... 1.100% $0 $0.00 $0 $3,926 ... 1.100% $0 $0.00
$1,963 $4,653 ... 2.200% $1,963 $21.59 $3,926 $9,306 ... 2.200% $3,926 $43.19
$4,653 $7,343 ... 4.400% $4,653 $80.77 $9,306 $14,686 ... 4.400% $9,306 $161.55
$7,343 $10,193 ... 6.600% $7,343 $199.13 $14,686 $20,386 ... 6.600% $14,686 $398.27
$10,193 $12,883 ... 8.800% $10,193 $387.23 $20,386 $25,766 ... 8.800% $20,386 $774.47
$12,883 $65,806 ... 10.230% $12,883 $623.95 $25,766 $131,612 ... 10.230% $25,766 $1,247.91
$65,806 $78,967 ... 11.330% $65,806 $6,037.97 $131,612 $157,934 ... 11.330% $131,612 $12,075.96
$78,967 $131,611 ... 12.430% $78,967 $7,529.11 $157,934 $263,222 ... 12.430% $157,934 $15,058.24
$131,611 $250,000 ... 13.530% $131,611 $14,072.76 $263,222 $500,000 ... 13.530% $263,222 $28,145.54
$250,000 and over ... 14.630% $250,000 $30,090.79 $500,000 and over ... 14.630% $500,000 $60,181.60
OVER
PLUS OVER PLUS
$0 $3,926 ... 1.100% $0 $0.00 $0 $7,852 ... 1.100% $0 $0.00
$3,926 $9,306 ... 2.200% $3,926 $43.19 $7,852 $18,612 ... 2.200% $7,852 $86.37
$9,306 $14,686 ... 4.400% $9,306 $161.55 $18,612 $29,372 ... 4.400% $18,612 $323.09
$14,686 $20,386 ... 6.600% $14,686 $398.27 $29,372 $40,772 ... 6.600% $29,372 $796.53
$20,386 $25,766 ... 8.800% $20,386 $774.47 $40,772 $51,532 ... 8.800% $40,772 $1,548.93
$25,766 $131,612 ... 10.230% $25,766 $1,247.91 $51,532 $263,224 ... 10.230% $51,532 $2,495.81
$131,612 $157,934 ... 11.330% $131,612 $12,075.96 $263,224 $315,868 ... 11.330% $263,224 $24,151.90
$157,934 $250,000 ... 12.430% $157,934 $15,058.24 $315,868 $500,000 ... 12.430% $315,868 $30,116.47
$250,000 $263,222 ... 13.530% $250,000 $26,502.04 $500,000 $526,444 ... 13.530% $500,000 $53,004.08
$263,222 and over ... 14.630% $263,222 $28,290.98 $526,444 and over ... 14.630% $526,444 $56,581.95
OVER PLUS OVER PLUS
$0 $3,928 ... 1.100% $0 $0.00 $0 $7,856 ... 1.100% $0 $0.00
$3,928 $9,305 ... 2.200% $3,928 $43.21 $7,856 $18,610 ... 2.200% $7,856 $86.42
$9,305 $11,996 ... 4.400% $9,305 $161.50 $18,610 $23,992 ... 4.400% $18,610 $323.01
$11,996 $14,846 ... 6.600% $11,996 $279.90 $23,992 $29,692 ... 6.600% $23,992 $559.82
$14,846 $17,536 ... 8.800% $14,846 $468.00 $29,692 $35,072 ... 8.800% $29,692 $936.02
$17,536 $89,495 ... 10.230% $17,536 $704.72 $35,072 $178,990 ... 10.230% $35,072 $1,409.46
$89,495 $107,395 ... 11.330% $89,495 $8,066.13 $178,990 $214,790 ... 11.330% $178,990 $16,132.27
$107,395 $178,991 ... 12.430% $107,395 $10,094.20 $214,790 $357,982 ... 12.430% $214,790 $20,188.41
$178,991 $250,000 ... 13.530% $178,991 $18,993.58 $357,982 $500,000 ... 13.530% $357,982 $37,987.18
$250,000 and over ... 14.630% $250,000 $28,601.10 $500,000 and over ... 14.630% $500,000 $57,202.22
SINGLE PERSONS, DUAL INCOME MARRIED,
SINGLE PERSONS, DUAL INCOME MARRIED,
INCOME IS...
INCOME IS... INCOME IS...
OR MARRIED WITH MULTIPLE EMPLOYERS OR MARRIED WITH MULTIPLE EMPLOYERS
IF THE TAXABLE IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
BUT NOT
OF AMOUNT BUT NOT
CALIFORNIA WITHHOLDING SCHEDULES FOR 2016
METHOD B---EXACT CALCULATION METHOD
TABLE 5 - TAX RATE TABLE
QUARTERLY PAYROLL PERIOD SEMI-ANNUAL PAYROLL PERIOD
OF AMOUNT
OVER OVER... OVER OVER...
MARRIED PERSONS MARRIED PERSONS
IF THE TAXABLE IF THE TAXABLE
THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
BUT NOT OF AMOUNT BUT NOT OF AMOUNT
OVER OVER... OVER OVER...
UNMARRIED/HEAD OF HOUSEHOLD UNMARRIED/HEAD OF HOUSEHOLD
IF THE TAXABLE IF THE TAXABLE
THE COMPUTED TAX IS... THE COMPUTED TAX IS…
BUT NOT OF AMOUNT BUT NOT OF AMOUNT
OVER OVER... OVER OVER...
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2016 Withholding Schedules - Method B (INTERNET) Page 9 of 10
OVER PLUS OVER PLUS
$0 $327 ... 1.100% $0 $0.00 $0 $654 ... 1.100% $0 $0.00
$327 $775 ... 2.200% $327 $3.60 $654 $1,550 ... 2.200% $654 $7.19
$775 $1,224 ... 4.400% $775 $13.46 $1,550 $2,448 ... 4.400% $1,550 $26.90
$1,224 $1,699 ... 6.600% $1,224 $33.22 $2,448 $3,398 ... 6.600% $2,448 $66.41
$1,699 $2,147 ... 8.800% $1,699 $64.57 $3,398 $4,294 ... 8.800% $3,398 $129.11
$2,147 $10,968 ... 10.230% $2,147 $103.99 $4,294 $21,936 ... 10.230% $4,294 $207.96
$10,968 $13,161 ... 11.330% $10,968 $1,006.38 $21,936 $26,322 ... 11.330% $21,936 $2,012.74
$13,161 $21,935 ... 12.430% $13,161 $1,254.85 $26,322 $43,870 ... 12.430% $26,322 $2,509.67
$21,935 $41,667 ... 13.530% $21,935 $2,345.46 $43,870 $83,334 ... 13.530% $43,870 $4,690.89
$41,667 and over ... 14.630% $41,667 $5,015.20 $83,334 and over ... 14.630% $83,334 $10,030.37
OVER PLUS OVER PLUS
$0 $654 ... 1.100% $0 $0.00 $0 $1,308 ... 1.100% $0 $0.00
$654 $1,550 ... 2.200% $654 $7.19 $1,308 $3,100 ... 2.200% $1,308 $14.39
$1,550 $2,448 ... 4.400% $1,550 $26.90 $3,100 $4,896 ... 4.400% $3,100 $53.81
$2,448 $3,398 ... 6.600% $2,448 $66.41 $4,896 $6,796 ... 6.600% $4,896 $132.83
$3,398 $4,294 ... 8.800% $3,398 $129.11 $6,796 $8,588 ... 8.800% $6,796 $258.23
$4,294 $21,936 ... 10.230% $4,294 $207.96 $8,588 $43,872 ... 10.230% $8,588 $415.93
$21,936 $26,322 ... 11.330% $21,936 $2,012.74 $43,872 $52,644 ... 11.330% $43,872 $4,025.48
$26,322 $41,667 ... 12.430% $26,322 $2,509.67 $52,644 $83,334 ... 12.430% $52,644 $5,019.35
$41,667 $43,870 ... 13.530% $41,667 $4,417.05 $83,334 $87,740 ... 13.530% $83,334 $8,834.12
$43,870 and over ... 14.630% $43,870 $4,715.12 $87,740 and over ... 14.630% $87,740 $9,430.25
OVER PLUS OVER PLUS
$0 $655 ... 1.100% $0 $0.00 $0 $1,310 ... 1.100% $0 $0.00
$655 $1,551 ... 2.200% $655 $7.21 $1,310 $3,102 ... 2.200% $1,310 $14.41
$1,551 $1,999 ... 4.400% $1,551 $26.92 $3,102 $3,998 ... 4.400% $3,102 $53.83
$1,999 $2,474 ... 6.600% $1,999 $46.63 $3,998 $4,948 ... 6.600% $3,998 $93.25
$2,474 $2,923 ... 8.800% $2,474 $77.98 $4,948 $5,846 ... 8.800% $4,948 $155.95
$2,923 $14,916 ... 10.230% $2,923 $117.49 $5,846 $29,832 ... 10.230% $5,846 $234.97
$14,916 $17,899 ... 11.330% $14,916 $1,344.37 $29,832 $35,798 ... 11.330% $29,832 $2,688.74
$17,899 $29,832 ... 12.430% $17,899 $1,682.34 $35,798 $59,664 ... 12.430% $35,798 $3,364.69
$29,832 $41,667 ... 13.530% $29,832 $3,165.61 $59,664 $83,334 ... 13.530% $59,664 $6,331.23
$41,667 and over ... 14.630% $41,667 $4,766.89 $83,334 and over ... 14.630% $83,334 $9,533.78
SINGLE PERSONS, DUAL INCOME MARRIED, SINGLE PERSONS, DUAL INCOME MARRIED,
INCOME IS...
IF THE TAXABLE
INCOME IS...
OR MARRIED WITH MULTIPLE EMPLOYERS OR MARRIED WITH MULTIPLE EMPLOYERS
CALIFORNIA WITHHOLDING SCHEDULES FOR 2016
METHOD B---EXACT CALCULATION METHOD
TABLE 5 - TAX RATE TABLE
SEMI-MONTHLY PAYROLL PERIOD MONTHLY PAYROLL PERIOD
IF THE TAXABLE
THE COMPUTED TAX IS... THE COMPUTED TAX IS...
OVER OVER... OVER OVER...
BUT NOT OF AMOUNT BUT NOT OF AMOUNT
MARRIED PERSONS MARRIED PERSONS
IF THE TAXABLE
THE COMPUTED TAX IS... THE COMPUTED TAX IS...
IF THE TAXABLE
BUT NOT OF AMOUNT BUT NOT OF AMOUNT
INCOME IS... INCOME IS...
OVER OVER... OVER OVER...
UNMARRIED/HEAD OF HOUSEHOLD UNMARRIED/HEAD OF HOUSEHOLD
OVER OVER... OVER OVER...
IF THE TAXABLE IF THE TAXABLE
THE COMPUTED TAX IS... THE COMPUTED TAX IS...
BUT NOT OF AMOUNT BUT NOT OF AMOUNT
INCOME IS... INCOME IS...
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2016 Withholding Schedules - Method B (INTERNET) Page 10 of 10
OVER PLUS OVER PLUS
$0 $151 ... 1.100% $0 $0.00 $0 $302 ... 1.100% $0 $0.00
$151 $358 ... 2.200% $151 $1.66 $302 $716 ... 2.200% $302 $3.32
$358 $565 ... 4.400% $358 $6.21 $716 $1,130 ... 4.400% $716 $12.43
$565 $784 ... 6.600% $565 $15.32 $1,130 $1,568 ... 6.600% $1,130 $30.65
$784 $991 ... 8.800% $784 $29.77 $1,568 $1,982 ... 8.800% $1,568 $59.56
$991 $5,062 ... 10.230% $991 $47.99 $1,982 $10,124 ... 10.230% $1,982 $95.99
$5,062 $6,074 ... 11.330% $5,062 $464.45 $10,124 $12,148 ... 11.330% $10,124 $928.92
$6,074 $10,124 ... 12.430% $6,074 $579.11 $12,148 $20,248 ... 12.430% $12,148 $1,158.24
$10,124 $19,231 ... 13.530% $10,124 $1,082.53 $20,248 $38,462 ... 13.530% $20,248 $2,165.07
$19,231 and over ... 14.630% $19,231 $2,314.71 $38,462 and over ... 14.630% $38,462 $4,629.42
OVER PLUS OVER PLUS
$0 $302 ... 1.100% $0 $0.00 $0 $604 ... 1.100% $0 $0.00
$302 $716 ... 2.200% $302 $3.32 $604 $1,432 ... 2.200% $604 $6.64
$716 $1,130 ... 4.400% $716 $12.43 $1,432 $2,260 ... 4.400% $1,432 $24.86
$1,130 $1,568 ... 6.600% $1,130 $30.65 $2,260 $3,136 ... 6.600% $2,260 $61.29
$1,568 $1,982 ... 8.800% $1,568 $59.56 $3,136 $3,964 ... 8.800% $3,136 $119.11
$1,982 $10,124 ... 10.230% $1,982 $95.99 $3,964 $20,248 ... 10.230% $3,964 $191.97
$10,124 $12,148 ... 11.330% $10,124 $928.92 $20,248 $24,296 ... 11.330% $20,248 $1,857.82
$12,148 $19,231 ... 12.430% $12,148 $1,158.24 $24,296 $38,462 ... 12.430% $24,296 $2,316.46
$19,231 $20,248 ... 13.530% $19,231 $2,038.66 $38,462 $40,496 ... 13.530% $38,462 $4,077.29
$20,248 and over ... 14.630% $20,248 $2,176.26 $40,496 and over ... 14.630% $40,496 $4,352.49
OVER PLUS OVER PLUS
$0 $302 ... 1.100% $0 $0.00 $0 $604 ... 1.100% $0 $0.00
$302 $716 ... 2.200% $302 $3.32 $604 $1,432 ... 2.200% $604 $6.64
$716 $923 ... 4.400% $716 $12.43 $1,432 $1,846 ... 4.400% $1,432 $24.86
$923 $1,142 ... 6.600% $923 $21.54 $1,846 $2,284 ... 6.600% $1,846 $43.08
$1,142 $1,349 ... 8.800% $1,142 $35.99 $2,284 $2,698 ... 8.800% $2,284 $71.99
$1,349 $6,884 ... 10.230% $1,349 $54.21 $2,698 $13,768 ... 10.230% $2,698 $108.42
$6,884 $8,261 ... 11.330% $6,884 $620.44 $13,768 $16,522 ... 11.330% $13,768 $1,240.88
$8,261 $13,769 ... 12.430% $8,261 $776.45 $16,522 $27,538 ... 12.430% $16,522 $1,552.91
$13,769 $19,231 ... 13.530% $13,769 $1,461.09 $27,538 $38,462 ... 13.530% $27,538 $2,922.20
$19,231 and over ... 14.630% $19,231 $2,200.10 $38,462 and over ... 14.630% $38,462 $4,400.22
CALIFORNIA WITHHOLDING SCHEDULES FOR 2016
METHOD B---EXACT CALCULATION METHOD
TABLE 5 - TAX RATE TABLE
WEEKLY PAYROLL PERIOD BIWEEKLY PAYROLL PERIOD
SINGLE PERSONS, DUAL INCOME MARRIED,
OR MARRIED WITH MULTIPLE EMPLOYERS OR MARRIED WITH MULTIPLE EMPLOYERS
IF THE TAXABLE
THE COMPUTED TAX IS... THE COMPUTED TAX IS...
SINGLE PERSONS, DUAL INCOME MARRIED,
IF THE TAXABLE
INCOME IS...INCOME IS...
OF AMOUNT BUT NOT OF AMOUNT
OVER OVER... OVER OVER...
BUT NOT
MARRIED PERSONS
IF THE TAXABLE
THE COMPUTED TAX IS... THE COMPUTED TAX IS...
BUT NOT OF AMOUNT BUT NOT OF AMOUNT
IF THE TAXABLE
MARRIED PERSONS
INCOME IS... INCOME IS...
OVER OVER... OVER OVER...
UNMARRIED/HEAD OF HOUSEHOLD UNMARRIED/HEAD OF HOUSEHOLD
OVER OVER... OVER OVER...
IF THE TAXABLE IF THE TAXABLE
THE COMPUTED TAX IS... THE COMPUTED TAX IS...
BUT NOT OF AMOUNT BUT NOT OF AMOUNT
INCOME IS... INCOME IS...
