Tax Table Version 2009-R1#

Release Date December 9, 2008

Note: In the following states, there may be indirect changes to the withholding amounts due to these states' reliance on federal withholding numbers for calculation purposes: Alabama, Arizona, Iowa, Missouri and Oregon. SUTA wage limits here.

U.S. Federal - new federal withholding brackets, allowance value increased to $3,650, new EIC brackets. Social Security Wage base increased to $106,800. 401(k) limit increased to $16,500 with catch up provision increased to $5,500. .

  • Alaska - Employee UI wage base increased to $32,700. Rate changed to 0.5%.
  • California - Wage brackets, exemption allowance and standard deductions have been changed.
  • California SDI - rate increased to 1.1%. Wage Base increased to $90,669. Max tax is $997.36.
  • Colorado - withholding value increased to $3,650. State follows federal number.
  • Illinois - Fund Building Tax (SUTA surcharge) decreased to .4%. (2008 rate was .6%.)
  • Kentucky - Standard deduction changed to $2,190.
  • Maine - Brackets for Single and Married changed.
  • Maryland - Prince George's County rate changed to 3.2% from 3.1%.
  • Massachussets UI Health Insurance - .12% tax on payroll for employer with employee count larger than 5.
  • Michigan - personal exemption amount changed to $3,600. details
  • Minnesota - changed allowance value to $3,650, updated brackets. details
  • New Jersey - new, Family Leave Insurance - .09% employee. details
  • New Mexico - allowance value to $3,650, updated brackets. details.
  • North Dakota - new brackets, allowance values to $3,650. details.
  • Ohio School Districts
    • Botkins LSD 1.25%
    • Clyde Green Springs EVSD - 1%
    • Jefferson LSD - .5% (effective 1/1/2010)
    • Ledgemont LSD to expire on 12/31/08
    • Marion LSD - .25%
    • Milton Union LSD - 1.25%
    • Old Fort LSD - 1% (effective 1/1/2010)
    • Piqua LSD increased to 1.25%.
  • Ohio Cities
    • Delaware City - 1.55%
    • Huber Heights City - 2% effective 1/1/2009
    • Salineville - changed tax credit to 0% effective 6/16/08
    • Straton - 1.0% effective 8/1/08
    • Westerville City - 2%
    • Vermillion - increase to 1.5%
  • Oklahoma - updated brackets.
  • Oregon -
Tri-Met transit tax - increased to 0.6718% up from 0.6618 percent in 2008. Lane Transit District tax - 0.65%, up from 0.64 percent in 2008. details.
  • Vermont - updated brackets, allowance value increased to $3,650.