Fillable Printable Method B.
Fillable Printable Method B.
Method B.
Method B (INTERNET)
36
CALIFORNIA WITHHOLDING SCHEDULES FOR 2010
California provides two methods for determining the amount of wages and salaries to be withheld for state personal income tax:
x METHOD A - WAGE BRACKET TABLE METHOD (Limited to wages/salaries less than $1 million)
x METHOD B - EXACT CALCULATION METHOD
METHOD A
provides a quick & 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
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
P.O. 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 & 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 the 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 DE 4.
If the 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 1 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 DE 4 when they wish to use additional allowances for estimated deductions
to reduce the amount of wages subject to withholding.
Method B (INTERNET)
59
CALIFORNIA WITHHOLDING SCHEDULES FOR 2010
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 form,
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 $210.00, 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" ($214.00); therefore, no income tax is to be withheld.
EXAMPLE B: Biweekly earnings of $1,250.00, 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" ($856.00); 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"..... -280.00
Taxable income................................................ $932.00
Step 4 Tax computation from "TABLE 5 - TAX RATE TABLE":
Entry covering $932.00 (over $544.00 but not over $1,288.00).
x 2.475% amount over $544.00 (.02475 x ($932.00 – 544.00))........ $ 9.60
x Plus the marginal amount.................................. +7.48
x Computed tax.............................................. 17.08
Step 5 Subtract amount from "TABLE 4 – EXEMPTION ALLOWANCE TABLE"
for two regular withholding allowances.... ................. -8.29
Net amount of tax to be withheld............................ $ 8.79
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.
Method B (INTERNET)
60
CALIFORNIA WITHHOLDING SCHEDULES FOR 2010
METHOD B - EXACT CALCULATION METHOD (CONTINUED)
EXAMPLE C: Monthly earnings of $3,800.00, 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" ($1855.00); 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" ... -606.00
Taxable income............................................... $3,194.00
Step 4 Tax computation from "TABLE 5 - TAX RATE TABLE":
x Entry covering $3,194.00 (over $2,788.00 but not over $4,404.00)
x 4.675% of amount over $2,788.00 (.04675 x ($3,194.00 - $2,788.00)) $ 18.98
x Plus marginal tax amount................................... +56.07
x Computed tax............................................... $ 75.05
Step 5 Subtract amount from "TABLE 4 – EXEMPTION ALLOWANCE TABLE" for
5 regular withholding allowances............................. -44.92
Net amount of tax to be withheld........................... $ 30.13
EXAMPLE D: Weekly earnings of $800.00, 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" ($428.00); 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".... -140.00
Taxable income............................................... $ 660.00
Step 4 Tax computation from "TABLE 5 - TAX RATE TABLE":
x Entry covering $660.00 (over $644.00 but not over $830.00).
x 4.675% of amount over $644.00 (.04675 x ($660.00 - $644.00)). $ 0.75
x Plus marginal tax amount................................... +12.95
x Computed tax............................................... $ 13.70
Step 5 Subtract amount from "TABLE 4 - EXEMPTION ALLOWANCE TABLE" for
3 regular withholding allowances............................. -6.22
Net amount of tax to be withheld............................. $ 7.48
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 $1,800.00, 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" ($928.00); therefore, income tax should be withheld.
Annualized wages and salary (24 x $1,800.00)................. $43,200.00
Step 2 Not applicable - no estimated deduction allowance claimed.
Step 3 Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE"...... -7,274.00
Taxable income................................................. $35,926.00
Step 4 Tax computation from “TABLE 5 - TAX RATE TABLE”:
x Entry covering $35,926.00(over $33,478.00 but not over $52,838.00)
x 4.675% of amount over $33,478.00 (.04675 x ($35,926.00 - $33,478.00)).... $ 114.44
x Plus marginal tax amount.................................... +673.26
x Computed annual tax......................................... $ 787.70
Step 5 Subtract amount from "TABLE 4 - EXEMPTION ALLOWANCE TABLE" for
4 regular withholding allowances............................... -431.20
Annual amount of tax to be withheld............................ $ 356.50
Divide by number of payroll periods in year (24)............... $ 14.85
Method B (INTERNET)
61
CALIFORNIA WITHHOLDING SCHEDULES FOR 2010
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 $45,000.00, 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" ($22,261.00); therefore, income tax should be withheld.
Annualized wages and/or monthly salary (12 x $3,750.00)....... . $45,000.00
Step 2 Not applicable - no estimated deduction allowance claimed.
Step 3 Subtract amount from "TABLE 3 - STANDARD DEDUCTION TABLE"...... -7,274.00
Taxable income................................................. $37,726.00
Step 4 Tax computation from “TABLE 5 - TAX RATE TABLE”:
x Entry covering $37,726.00(over $33,478.00 but not over $52,838.00)
x 4.675% of amount over $33,478.00 (.04675 x ($37,726.00 - $33,478.00)).... $ 198.59
x Plus marginal tax amount.................................... +673.26
x Computed annual tax......................................... $ 871.85
Step 5 Subtract amount from "TABLE 4 - EXEMPTION ALLOWANCE TABLE" for
4 regular withholding allowances............................... -431.20
Annual amount of tax to be withheld............................ $ 440.65
(Divide by number of payroll periods in year (12).............. $ 36.72
Method B (INTERNET)
62
PAYROLL PERIOD MULTIPLE EMPLOYE
R
'0' OR '1'
$214 $214 $428 $428
$428 $428 $856 $856
$464 $464 $928 $928
$928 $928 $1,855 $1,855
$2,783 $2,783 $5,565 $5,565
$5,565 $5,565 $11,131 $11,131
$11,130 $11,130 $22,261 $22,261
$43 $43 $86 $86
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
WEEKLY
BIWEEKLY
ANNUAL
UNMARRIED
HEAD OF
HOUSEHOLD
MARRIED
DAILY/MISCELLANEOUS
SEMI-MONTHLY
MONTHLY
SEMI-ANNUAL
QUARTERLY
** 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.
ADDITIONAL
WITHHOLDING
ALLOWANCES *
* Number of Additional Withholding Allowances for Estimated Deductions claimed on Form DE 4 or W-4.
TABLE 2 - ESTIMATED DEDUCTION TABLE
PAYROLL PERIOD
CALIFORNIA WITHHOLDING SCHEDULES FOR 2010
METHOD B---EXACT CALCULATION METHOD
SINGLE,
DUAL INCOME MARRIED
OR MARRIED WITH ALLOWANCES ON DE 4 OR W-4
'2' OR MORE
TABLE 1 - LOW INCOME EXEMPTION TABLE
Method B (INTERNET)
63
PAYROLL PERIOD '0' OR '1'
$70 $70 $140 $140
$140 $140 $280 $280
$152 $152 $303 $303
$303 $303 $606 $606
$909 $909 $1,819 $1,819
$1,819 $1,819 $3,637 $3,637
$3,637 $3,637 $7,274 $7,274
$14 $14 $28 $28
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 $2.07 $4.15 $4.49 $8.98 $26.95 $53.90 $107.80 $0.41
2 $4.15 $8.29 $8.98 $17.97 $53.90 $107.80 $215.60 $0.83
3 $6.22 $12.44 $13.48 $26.95 $80.85 $161.70 $323.40 $1.24
4 $8.29 $16.58 $17.97 $35.93 $107.80 $215.60 $431.20 $1.66
5 $10.37 $20.73 $22.46 $44.92 $134.75 $269.50 $539.00 $2.07
6 $12.44 $24.88 $26.95 $53.90 $161.70 $323.40 $646.80 $2.49
7 $14.51 $29.02 $31.44 $62.88 $188.65 $377.30 $754.60 $2.90
8 $16.58 $33.17 $35.93 $71.87 $215.60 $431.20 $862.40 $3.32
9 $18.66 $37.32 $40.43 $80.85 $242.55 $485.10 $970.20 $3.73
10*
$20.73 $41.46 $44.92 $89.83 $269.50 $539.00 $1,078.00 $4.15
on a weekly payroll period would be $31.05.
W-4
* If the number of allowances claimed exceeds 10, you may determine the amount of tax credit to be allowed by
multiplying the amount for one allowance by the total number of allowances.
DUAL INCOME MARRIED
CALIFORNIA WITHHOLDING SCHEDULES FOR 2010
PAYROLL PERIOD
For example, the amount of tax credit for a married taxpayer with 15 allowances, as determined on Form DE 4 or W-4,
ALLOWANCES
ON DE 4 OR
METHOD B---EXACT CALCULATION METHOD
ALLOWANCES ON DE 4 OR W-4
QUARTERLY
SEMI-ANNUAL
ANNUAL
'2' OR MORE
BIWEEKLY
SEMI-MONTHLY
MONTHLY
MULTIPLE EMPLOYERS
TABLE 4 - EXEMPTION ALLOWANCE TABLE
DAILY/MISCELLANEOUS
TABLE 3 - STANDARD DEDUCTION TABLE
OR MARRIED WITH
MARRIED
UNMARRIED
HEAD OF
WEEKLY
SINGLE,
HOUSEHOLD
Method B (INTERNET)
64
OVER PLUS OVER PLUS
$0 $7,060 ... 1.375% $0 $0.00 $0 $27 ... 1.375% $0 $0.00
$7,060 $16,739 ... 2.475% $7,060 $97.08 $27 $64 ... 2.475% $27 $0.37
$16,739 $26,419 ... 4.675% $16,739 $336.64 $64 $102 ... 4.675% $64 $1.29
$26,419 $36,675 ... 6.875% $26,419 $789.18 $102 $141 ... 6.875% $102 $3.07
$36,675 $46,349 ... 9.075% $36,675 $1,494.28 $141 $178 ... 9.075% $141 $5.75
$46,349 $1,000,000 ... 10.505% $46,349 $2,372.20 $178 $3,846 ... 10.505% $178 $9.11
$1,000,000 and over 11.605% $1,000,000 $102,553.24 $3,846 and over 11.605% $3,846 $394.43
OVER PLUS OVER PLUS
$0 $14,120 ... 1.375% $0 $0.00 $0 $54 ... 1.375% $0 $0.00
$14,120 $33,478 ... 2.475% $14,120 $194.15 $54 $128 ... 2.475% $54 $0.74
$33,478 $52,838 ... 4.675% $33,478 $673.26 $128 $204 ... 4.675% $128 $2.57
$52,838 $73,350 ... 6.875% $52,838 $1,578.34 $204 $282 ... 6.875% $204 $6.12
$73,350 $92,698 ... 9.075% $73,350 $2,988.54 $282 $356 ... 9.075% $282 $11.48
$92,698 $1,000,000 ... 10.505% $92,698 $4,744.37 $356 $3,846 ... 10.505% $356 $18.20
$1,000,000 and over 11.605% $1,000,000 $100,056.45 $3,846 and over 11.605% $3,846 $384.82
OVER PLUS OVER PLUS
$0 $14,130 ... 1.375% $0 $0.00 $0 $54 ... 1.375% $0 $0.00
$14,130 $33,479 ... 2.475% $14,130 $194.29 $54 $129 ... 2.475% $54 $0.74
$33,479 $43,157 ... 4.675% $33,479 $673.18 $129 $166 ... 4.675% $129 $2.60
$43,157 $53,412 ... 6.875% $43,157 $1,125.63 $166 $205 ... 6.875% $166 $4.33
$53,412 $63,089 ... 9.075% $53,412 $1,830.66 $205 $243 ... 9.075% $205 $7.01
$63,089 $1,000,000 ... 10.505% $63,089 $2,708.85 $243 $3,846 ... 10.505% $243 $10.46
$1,000,000 and over 11.605% $1,000,000 $101,131.35 $3,846 and over 11.605% $3,846 $388.96
OVER
THE COMPUTED TAX IS...
OF AMOUNT
OVER...
BUT NOT
OVER
BUT NOT
THE COMPUTED TAX IS...
THE COMPUTED TAX IS...THE COMPUTED TAX IS...
UNMARRIED/HEAD OF HOUSEHOLD UNMARRIED/HEAD OF HOUSEHOLD
BUT NOT
OVER
OF AMOUNT
OVER... OVER...
OF AMOUNT
IF THE TAXABLE
INCOME IS...
OF AMOUNT
OVER...
IF THE TAXABLE
INCOME IS...
OF AMOUNT
OVER...
BUT NOT
OVER
IF THE TAXABLE
MARRIED PERSONS MARRIED PERSONS
INCOME IS... INCOME IS... THE COMPUTED TAX IS...
OVER
BUT NOT
OVER
OF AMOUNT
OVER...
SINGLE PERSONS, DUAL INCOME MARRIED,
OR MARRIED WITH MULTIPLE EMPLOYERS
SINGLE PERSONS, DUAL INCOME MARRIED,
OR MARRIED WITH MULTIPLE EMPLOYERS
BUT NOT
IF THE TAXABLE
THE COMPUTED TAX IS...
CALIFORNIA WITHHOLDING SCHEDULES FOR 2010
METHOD B---EXACT CALCULATION METHOD
TABLE 5 - TAX RATE TABLE
ANNUAL PAYROLL PERIOD DAILY / MISCELLANEOUS PAYROLL PERIOD
IF THE TAXABLE
INCOME IS...
IF THE TAXABLE
INCOME IS...
Method B (INTERNET)
65
OVER PLUS OVER PLUS
$0 $1,765 ... 1.375% $0 $0.00 $0 $3,530 ... 1.375% $0 $0.00
$1,765 $4,185 ... 2.475% $1,765 $24.27 $3,530 $8,370 ... 2.475% $3,530 $48.54
$4,185 $6,605 ... 4.675% $4,185 $84.17 $8,370 $13,210 ... 4.675% $8,370 $168.33
$6,605 $9,169 ... 6.875% $6,605 $197.31 $13,210 $18,338 ... 6.875% $13,210 $394.60
$9,169 $11,587 ... 9.075% $9,169 $373.59 $18,338 $23,174 ... 9.075% $18,338 $747.15
$11,587 $249,999 ... 10.505% $11,587 $593.02 $23,174 $499,998 ... 10.505% $23,174 $1,186.02
$249,999 and over 11.605% $249,999 $25,638.20 $499,998 and over 11.605% $499,998 $51,276.38
OVER PLUS OVER PLUS
$0 $3,530 ... 1.375% $0 $0.00 $0 $7,060 ... 1.375% $0 $0.00
$3,530 $8,370 ... 2.475% $3,530 $48.54 $7,060 $16,740 ... 2.475% $7,060 $97.08
$8,370 $13,210 ... 4.675% $8,370 $168.33 $16,740 $26,420 ... 4.675% $16,740 $336.66
$13,210 $18,338 ... 6.875% $13,210 $394.60 $26,420 $36,676 ... 6.875% $26,420 $789.20
$18,338 $23,174 ... 9.075% $18,338 $747.15 $36,676 $46,348 ... 9.075% $36,676 $1,494.30
$23,174 $249,999 ... 10.505% $23,174 $1,186.02 $46,348 $499,998 ... 10.505% $46,348 $2,372.03
$249,999 and over 11.605% $249,999 $25,013.99 $499,998 and over 11.605% $499,998 $50,027.96
IF THE TAXABLE
INCOME IS... INCOME IS...
OVER
BUT NOT
PLUS OVER PLUS
OVER
$0 $3,533 ... 1.375% $0 $0.00 $0 $7,066 ... 1.375% $0 $0.00
$3,533 $8,370 ... 2.475% $3,533 $48.58 $7,066 $16,740 ... 2.475% $7,066 $97.16
$8,370 $10,789 ... 4.675% $8,370 $168.30 $16,740 $21,578 ... 4.675% $16,740 $336.59
$10,789 $13,353 ... 6.875% $10,789 $281.39 $21,578 $26,706 ... 6.875% $21,578 $562.77
$13,353 $15,772 ... 9.075% $13,353 $457.67 $26,706 $31,544 ... 9.075% $26,706 $915.32
$15,772 $249,999 ... 10.505% $15,772 $677.19 $31,544 $499,998 ... 10.505% $31,544 $1,354.37
$249,999 and over 11.605% $249,999 $25,282.74 $499,998 and over 11.605% $499,998 $50,565.46
CALIFORNIA WITHHOLDING SCHEDULES FOR 2010
METHOD B---EXACT CALCULATION METHOD
IF THE TAXABLE
INCOME IS...
SINGLE PERSONS, DUAL INCOME MARRIED,
OR MARRIED WITH MULTIPLE EMPLOYERS
THE COMPUTED TAX IS...
OR MARRIED WITH MULTIPLE EMPLOYERS
TABLE 5 - TAX RATE TABLE
QUARTERLY PAYROLL PERIOD
MARRIED PERSONS MARRIED PERSONS
THE COMPUTED TAX IS...
BUT NOT
OVER
BUT NOT
SEMI-ANNUAL PAYROLL PERIOD
OVER
SINGLE PERSONS, DUAL INCOME MARRIED,
OF AMOUNT
OVER...
OF AMOUNT
OVER...
IF THE TAXABLE
INCOME IS...
OVER
IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS...
OF AMOUNT
OVER...
BUT NOT
THE COMPUTED TAX IS...
IF THE TAXABLE
INCOME IS...
IF THE TAXABLE
OVER...
OF AMOUNT
UNMARRIED/HEAD OF HOUSEHOLD UNMARRIED/HEAD OF HOUSEHOLD
BUT NOT
OVER
THE COMPUTED TAX IS... THE COMPUTED TAX IS...
OF AMOUNT
OVER...
OF AMOUNT
OVER...
BUT NOT
OVER
Method B (INTERNET)
66
OVER PLUS OVER PLUS
$0 $294 ... 1.375% $0 $0.00 $0 $588 ... 1.375% $0 $0.00
$294 $697 ... 2.475% $294 $4.04 $588 $1,394 ... 2.475% $588 $8.09
$697 $1,101 ... 4.675% $697 $14.01 $1,394 $2,202 ... 4.675% $1,394 $28.04
$1,101 $1,528 ... 6.875% $1,101 $32.90 $2,202 $3,056 ... 6.875% $2,202 $65.81
$1,528 $1,931 ... 9.075% $1,528 $62.26 $3,056 $3,862 ... 9.075% $3,056 $124.52
$1,931 $41,667 ... 10.505% $1,931 $98.83 $3,862 $83,334 ... 10.505% $3,862 $197.66
$41,667 and over 11.605% $41,667 $4,273.10 $83,334 and over 11.605% $83,334 $8,546.19
OVER PLUS OVER PLUS
$0 $588 ... 1.375% $0 $0.00 $0 $1,176 ... 1.375% $0 $0.00
$588 $1,394 ... 2.475% $588 $8.09 $1,176 $2,788 ... 2.475% $1,176 $16.17
$1,394 $2,202 ... 4.675% $1,394 $28.04 $2,788 $4,404 ... 4.675% $2,788 $56.07
$2,202 $3,056 ... 6.875% $2,202 $65.81 $4,404 $6,112 ... 6.875% $4,404 $131.62
$3,056 $3,862 ... 9.075% $3,056 $124.52 $6,112 $7,724 ... 9.075% $6,112 $249.05
$3,862 $41,667 ... 10.505% $3,862 $197.66 $7,724 $83,334 ... 10.505% $7,724 $395.34
$41,667 and over 11.605% $41,667 $4,169.08 $83,334 and over 11.605% $83,334 $8,338.17
OVER PLUS OVER PLUS
$0 $589 ... 1.375% $0 $0.00 $0 $1,178 ... 1.375% $0 $0.00
$589 $1,395 ... 2.475% $589 $8.10 $1,178 $2,790 ... 2.475% $1,178 $16.20
$1,395 $1,798 ... 4.675% $1,395 $28.05 $2,790 $3,596 ... 4.675% $2,790 $56.10
$1,798 $2,226 ... 6.875% $1,798 $46.89 $3,596 $4,452 ... 6.875% $3,596 $93.78
$2,226 $2,629 ... 9.075% $2,226 $76.32 $4,452 $5,258 ... 9.075% $4,452 $152.63
$2,629 $41,667 ... 10.505% $2,629 $112.89 $5,258 $83,334 ... 10.505% $5,258 $225.77
$41,667 and over 11.605% $41,667 $4,213.83 $83,334 and over 11.605% $83,334 $8,427.65
CALIFORNIA WITHHOLDING SCHEDULES FOR 2010
IF THE TAXABLE
METHOD B---EXACT CALCULATION METHOD
TABLE 5 - TAX RATE TABLE
SEMI-MONTHLY PAYROLL PERIOD MONTHLY PAYROLL PERIOD
SINGLE PERSONS, DUAL INCOME MARRIED,
OR MARRIED WITH MULTIPLE EMPLOYERS OR MARRIED WITH MULTIPLE EMPLOYERS
SINGLE PERSONS, DUAL INCOME MARRIED,
IF THE TAXABLE
INCOME IS...
OVER
THE COMPUTED TAX IS...
BUT NOT
OVER
INCOME IS...
OVER...
BUT NOT OF AMOUNT
OVER...
INCOME IS...THE COMPUTED TAX IS... THE COMPUTED TAX IS...
OF AMOUNT
BUT NOT
MARRIED PERSONS MARRIED PERSONS
IF THE TAXABLE
INCOME IS...
IF THE TAXABLE
BUT NOT OF AMOUNTOF AMOUNT
THE COMPUTED TAX IS...
UNMARRIED/HEAD OF HOUSEHOLDUNMARRIED/HEAD OF HOUSEHOLD
OVER OVER OVER...OVER...
IF THE TAXABLE
INCOME IS...
IF THE TAXABLE
INCOME IS...THE COMPUTED TAX IS... THE COMPUTED TAX IS...
BUT NOT
OVER
OF AMOUNT OF AMOUNTBUT NOT
OVER OVER... OVER...
Method B (INTERNET)
67
OVER PLUS OVER PLUS
$0 $136 ... 1.375% $0 $0.00 $0 $272 ... 1.375% $0 $0.00
$136 $322 ... 2.475% $136 $1.87 $272 $644 ... 2.475% $272 $3.74
$322 $508 ... 4.675% $322 $6.47 $644 $1,016 ... 4.675% $644 $12.95
$508 $705 ... 6.875% $508 $15.17 $1,016 $1,410 ... 6.875% $1,016 $30.34
$705 $891 ... 9.075% $705 $28.71 $1,410 $1,782 ... 9.075% $1,410 $57.43
$891 $19,231 ... 10.505% $891 $45.59 $1,782 $38,462 ... 10.505% $1,782 $91.19
$19,231 and over 11.605% $19,231 $1,972.21 $38,462 and over 11.605% $38,462 $3,944.42
OVER PLUS OVER PLUS
$0 $272 ... 1.375% $0 $0.00 $0 $544 ... 1.375% $0 $0.00
$272 $644 ... 2.475% $272 $3.74 $544 $1,288 ... 2.475% $544 $7.48
$644 $1,016 ... 4.675% $644 $12.95 $1,288 $2,032 ... 4.675% $1,288 $25.89
$1,016 $1,410 ... 6.875% $1,016 $30.34 $2,032 $2,820 ... 6.875% $2,032 $60.67
$1,410 $1,782 ... 9.075% $1,410 $57.43 $2,820 $3,564 ... 9.075% $2,820 $114.85
$1,782 $19,231 ... 10.505% $1,782 $91.19 $3,564 $38,462 ... 10.505% $3,564 $182.37
$19,231 and over 11.605% $19,231 $1,924.21 $38,462 and over 11.605% $38,462 $3,848.40
OVER PLUS OVER PLUS
$0 $272 ... 1.375% $0 $0.00 $0 $544 ... 1.375% $0 $0.00
$272 $644 ... 2.475% $272 $3.74 $544 $1,288 ... 2.475% $544 $7.48
$644 $830 ... 4.675% $644 $12.95 $1,288 $1,660 ... 4.675% $1,288 $25.89
$830 $1,027 ... 6.875% $830 $21.65 $1,660 $2,054 ... 6.875% $1,660 $43.28
$1,027 $1,213 ... 9.075% $1,027 $35.19 $2,054 $2,426 ... 9.075% $2,054 $70.37
$1,213 $19,231 ... 10.505% $1,213 $52.07 $2,426 $38,462 ... 10.505% $2,426 $104.13
$19,231 and over 11.605% $19,231 $1,944.86 $38,462 and over 11.605% $38,462 $3,889.71
CALIFORNIA WITHHOLDING SCHEDULES FOR 2010
SINGLE PERSONS, DUAL INCOME MARRIED,
OR MARRIED WITH MULTIPLE EMPLOYERS OR MARRIED WITH MULTIPLE EMPLOYERS
SINGLE PERSONS, DUAL INCOME MARRIED,
WEEKLY PAYROLL PERIOD BIWEEKLY PAYROLL PERIOD
METHOD B---EXACT CALCULATION METHOD
TABLE 5 - TAX RATE TABLE
IF THE TAXABLE
THE COMPUTED TAX IS...
INCOME IS...
OF AMOUNT
OVER...
IF THE TAXABLE
INCOME IS...
IF THE TAXABLE
INCOME IS...
THE COMPUTED TAX IS...
THE COMPUTED TAX IS...
IF THE TAXABLE
BUT NOT
OVER
OF AMOUNT
OVER...
OVER
OF AMOUNT
BUT NOT
OVER
BUT NOT
OVER
OF AMOUNT
OVER...
OF AMOUNT BUT NOT
INCOME IS...
MARRIED PERSONS
INCOME IS...THE COMPUTED TAX IS...
MARRIED PERSONS
THE COMPUTED TAX IS...
IF THE TAXABLE
OVER... OVER
THE COMPUTED TAX IS...
IF THE TAXABLE
BUT NOT
OVER
UNMARRIED/HEAD OF HOUSEHOLDUNMARRIED/HEAD OF HOUSEHOLD
BUT NOT
INCOME IS...
OVER...
OF AMOUNT
OVER...
