![]() The state supplemental income tax withholding rates currently available for 2020 are shown in the chart below. For instance, consider if the supplemental withholding rate is significantly higher or lower than the withholding result using the applicable marginal withholding rate. Where allowed, the supplemental rate greatly simplifies income tax withholding calculations on irregular payments such as bonuses, equity compensation and separation pay.Įven if a supplemental rate of withholding is an option, employers should consider any potential impact of over- or under-withholding. Similar to the federal supplemental income tax withholding rate, most states also allow for an optional flat percentage of income tax withholding for wages that are in addition to regular pay. This mandatory 37% rate applies even if the employee has submitted a federal Form W-4 claiming exemption from federal income tax withholding. If the employee's supplemental wages exceed $1 million in the year, a mandatory flat rate of 37% applies to supplemental wages over $ 1 million. Withholding on supplemental/nonperiodic wage paymentsįor federal income tax withholding purposes, employers may optionally use a flat rate of 22% on supplemental wages up to $1 million for the year, provided federal income tax was withheld from regular wages in the previous or current year. New this year, the chart also shows essential withholding rate information for use in evaluating the most appropriate calculation method when making nonperiodic payments to employees. If the effective date shown in the chart is prior to 2020 and the last column (2020 withholding guide/tables pending?) is "no," we have confirmed with the state that no update is expected for 2020. Reference the column "Revision date" to identify the last year the publication was updated. To assist you in reviewing your state income tax withholding rates for 2020, on the following pages is a chart of the most recent income tax withholding tables published by states and US territories. Massachusetts State Personal Income Tax Rates and Thresholds in 2023 $ 0.State income tax withholding tables and supplemental rates for 2020 Massachusetts State Married Filing Jointly Filer Tax Rates, Thresholds and Settings Massachusetts State Single Filer Personal Income Tax Rates and Thresholds in 2023 Standard Deduction Massachusetts State Personal Income Tax Rates and Thresholds in 2023 $ 0.00 - and above Massachusetts State Single Filer Tax Rates, Thresholds and Settings Massachusetts State Single Filer Personal Income Tax Rates and Thresholds in 2023 Standard Deduction If you would like additional elements added to our tools, please contact us. ![]() The Massachusetts tax tables here contain the various elements that are used in the Massachusetts Tax Calculators, Massachusetts Salary Calculators and Massachusetts Tax Guides on iCalculator which are designed for quick comparison of salaries and the calculation of withholdings for typical employees and employers. The Massachusetts State Tax Tables below are a snapshot of the tax rates and thresholds in Massachusetts, they are not an exhaustive list of all tax laws, rates and legislation, for the full list of tax rates, laws and allowances please see the Massachusetts Department of Revenue website. This page contains references to specific Massachusetts tax tables, allowances and thresholds with links to supporting Massachusetts tax calculators and Massachusetts Salary calculator tools. Tax rates and thresholds are typically reviewed and published annually in the year proceeding the new tax year. ![]() The Massachusetts Department of Revenue is responsible for publishing the latest Massachusetts State Tax Tables each year as part of its duty to efficiently and effectively administer the revenue laws in Massachusetts. We also provide State Tax Tables for each US State with supporting tax calculators and finance calculators tailored for each state. The Massachusetts State Tax Tables for 2023 displayed on this page are provided in support of the 2023 US Tax Calculator and the dedicated 2023 Massachusetts State Tax Calculator.
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