41 C.F.R. Appendix B to Part 302–17—State Tax Tables For RIT Allowance
Title 41 - Public Contracts and Property Management
[FTR Amdt. 2006–01, 71 FR 9263, Feb. 23, 2006]
Title 41: Public Contracts and Property Management
PART 302–17—RELOCATION INCOME TAX (RIT) ALLOWANCE
Appendix B to Part 302–17—State Tax Tables For RIT Allowance
State Marginal Tax Rates by Earned Income Level_Tax Year 2005 [The following table is to be used to determine the State marginal tax rates for calculation of the RITallowance as prescribed in § 302-17.8(e)(2). This table is to be used as a guide for employees who received covered taxable reimbursements during calendar year 2005. The rates shown below are for married filing jointly and if the state has a specific single rate, it is shown. For more specific information or if an employee is in a different filing status, please see the 2006 State Tax Handbook, pp. 258-274, 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\----------------------------------------------------------------------------------------------------------------- $75,000 & State (or District) $20,000-24,999 $25,000-49,999 $50,000-74,999 over \4\----------------------------------------------------------------------------------------------------------------Alabama............................. 5.00 5.00 5.00 5.00Alaska.............................. 0.00 0.00 0.00 0.00Arizona............................. 3.20 3.20 3.74 3.74 If single status, married filing 3.20 3.74 4.72 4.72 separately \5\.................Arkansas............................ 6.00 7.00 7.00 7.00California.......................... 2.00 6.00 8.00 9.30 If single status, married filing 6.00 9.30 9.30 9.30 separately \5\.................Colorado............................ 4.63 4.63 4.63 4.63Connecticut......................... 5.00 5.00 5.00 5.00Delaware............................ 5.20 5.55 5.95 5.95District of Columbia................ 7.50 9.00 9.00 9.00Florida............................. 0.00 0.00 0.00 0.00Georgia............................. 6.00 6.00 6.00 6.00Hawaii.............................. 6.80 7.60 7.90 8.25 If single status, married filing 7.60 7.90 8.25 8.25 separately \5\.................Idaho............................... 7.40 7.80 7.80 7.80 If single status, married filing 7.80 7.80 7.80 7.80 separately \5\.................Illinois............................ 3.00 3.00 3.00 3.00Indiana............................. 3.40 3.40 3.40 3.40Iowa................................ 6.48 7.92 8.98 8.98Kansas.............................. 3.50 6.25 6.45 6.45 If single status, married filing 6.25 6.45 6.45 6.45 separately \5\.................Kentucky............................ 5.80 5.80 5.80 6.00Louisiana........................... 2.00 4.00 6.00 6.00 If single status, married filing 4.00 6.00 6.00 6.00 separately \5\.................Maine............................... 7.00 8.50 8.50 8.50 If single status, married filing 8.50 8.50 8.50 8.50 separately \5\.................Maryland............................ 4.75 4.75 4.75 4.75Massachusetts....................... 5.30 5.30 5.30 5.30Michigan............................ 3.90 3.90 3.90 3.90Minnesota........................... 5.35 7.05 7.05 7.05 If single status, married filing 7.05 7.05 7.85 7.85 separately \5\.................Mississippi......................... 5.00 5.00 5.00 5.00Missouri............................ 6.00 6.00 6.00 6.00Montana............................. 6.90 6.90 6.90 6.90Nebraska............................ 3.57 6.84 6.84 6.84 If single status, married filing 5.12 6.84 6.84 6.84 separately \5\.................Nevada.............................. 0.00 0.00 0.00 0.00New Hampshire....................... 0.00 0.00 0.00 0.00New Jersey.......................... 1.75 1.75 3.50 5.525 If single status, married filing 1.75 5.525 5.525 6.370 separately \5\.................New Mexico.......................... 6.00 6.00 6.00 6.00New York............................ 5.25 6.85 6.85 6.85 If single status, married filing 6.85 6.85 6.85 6.85 separately \5\.................North Carolina...................... 7.00 7.00 7.00 7.00 If single status, married filing 7.00 7.00 7.75 7.75 separately \5\.................North Dakota........................ 2.10 2.10 3.92 3.92 If single status, married filing 2.10 3.92 4.34 4.34 separately \5\.................Ohio................................ 4.27 4.983 4.983 5.693Oklahoma \6\........................ 6.65 6.65 6.65 6.65Oregon.............................. 9.00 9.00 9.00 9.00Pennsylvania........................ 3.07 3.07 3.07 3.07Rhode Island \7\.................... 25.00 25.00 25.00 25.00South Carolina...................... 7.00 7.00 7.00 7.00South Dakota........................ 0.00 0.00 0.00 0.00Tennessee........................... 0.00 0.00 0.00 0.00Texas............................... 0.00 0.00 0.00 0.00Utah................................ 7.00 7.00 7.00 7.00Vermont............................. 3.60 3.60 7.20 7.20 If single status, married filing 3.60 7.20 8.50 8.50 separately \5\.................Virginia............................ 5.75 5.75 5.75 5.75Washington.......................... 0.00 0.00 0.00 0.00West Virginia....................... 4.00 6.00 6.50 6.50Wisconsin........................... 6.50 6.50 6.50 6.50Wyoming............................. 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 2006 State Tax Handbook, pp. 258-274, 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 2006 State Tax Handbook, pp. 258-274, 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 2005 personal income tax rates shown here for Oklahoma follow Method 1 only. For information on Method 2, see the 2006 State Tax Handbook, pp. 258-274, CCH, Inc., http://tax.cchgroup.com/Books/default.\7\ 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).
