Field Description - Tax - State Base Amount to Withhold

The Tax - State Base Amount to Withhold is the flat tax amount to withhold based on the Tax - State Gross Income Over Amount.

Example - Maine Single Taxpayer:

If a single person's annual income is $7,500.00...

• Gross Income Level = 2 (see table)

• State Gross Income Over Amount = $6,850.00

• State Base Amount to Withhold = $91.00

• State Plus % of Excess Over Rate = 4.50%

• $7,500.00 - $6,850.00 = $650.00 Excess Taxable Amount

• Excess Taxable Amount $650.00 X % of Excess Over Rate 4.50% = Excess W/H Amount $29.25

• State Tax Withholding Amount = $91.00 + $29.25 = $120.25

Tips:

• This field is not applicable to all states.

• For more information, see Understanding Tax Calculations.

Where-Maintained:  State Withholding Tax Table Maintenance - Maine (W/Hx02), State Withholding Tax Table Maintenance - Oregon (W/Hx05)

Where-Used:  Tax calculations

Format:  6.2 numeric