ALABAMA DEPARTMENT OF REVENUE INCOME TAX ......2. 219 – Retirement Savings 3. 401(K) – Cash or...

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Withholding Tax Tables and Instructions for Employers and Withholding Agents REVISED January 12, 2021 ALABAMA D EPARTMENT OF REVENUE I NCOME T AX ADMINISTRATION D IVISION WITHHOLDING T AX S ECTION P.O. Box 327480 Montgomery, AL 36132-7480 www.revenue.alabama.gov

Transcript of ALABAMA DEPARTMENT OF REVENUE INCOME TAX ......2. 219 – Retirement Savings 3. 401(K) – Cash or...

  • Withholding Tax Tablesand

    Instructions for Employersand Withholding Agents

    REVISED January 12, 2021

    ALABAMA DEPARTMENT OF REVENUEINCOME TAX ADMINISTRATION DIVISION

    WITHHOLDING TAX SECTIONP.O. Box 327480

    Montgomery, AL 36132-7480www.revenue.alabama.gov

  • PAGE  1

    Mailing Addresses and Due Dates

    If you make a single withholding tax payment of $750 or more, you are required to electronically file both your payment and yourwithholding tax return. The Department encourages taxpayers who are not currently required to file electronically (those remittingless than $750) to also file their withholding tax returns and payments electronically.

    On or before the last day of January each year, every employer who has withheld tax during the preceding year must file FormA-3 with the Department together with a copy of each wage and tax statement (Form W-2) issued for that year. Employers submitting25 or more statements or who have filed and paid electronically during the year must submit this information through the Department'sWeb site. Those submitting less than 25 and who have not filed and paid electronically during the year are also encouraged to fileelectronically as well. Employers with active withholding tax accounts reporting no withholdings must still submit a zero A-3 form bythe end of January.

    FORM

    FORM A-1

    FORM A-6

    FORM A-3 AND W2’S(also include FORMS 1099 with AL tax withheld)

    FORM 1096/1099 (with no AL tax withheld)

    GENERAL CORRESPONDENCE

    REGISTRATION

    FEDERAL EXPRESS AND UPS DELIVERIES

    WEB SITE

    MAILING ADDRESS

    Alabama Department of RevenueWithholding Tax ReturnsP.O. Box 327483 Montgomery, AL 36132-7483

    Same as Form A-1 above

    Alabama Department of RevenueWithholding Tax SectionP.O. Box 327480Montgomery, AL 36132-7480

    Alabama Department of RevenueP.O. Box 327489Montgomery, AL 36132-7489

    Alabama Department of RevenueWithholding Tax SectionP.O. Box 327480Montgomery, AL 36132-7480

    www.myalabamataxes.alabama.gov

    Alabama Department of RevenueWithholding Tax SectionGordon Persons Building, Room 4326 50 North Ripley St.Montgomery, AL 36104

    www.revenue.alabama.gov

    DUE DATE

    The last day of the month followingthe end of the quarter being filed

    The 15th of the month following theend of the month being filed

    The last day of January followingthe end of the year being filed

    March 15th following the end of theyear being filed

    N/A

    Upon hiring employees

    N/A

    N/A

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    IntroductionAlabama is one of many states which impose a state tax on

    personal income. State withholding tax is the money an employ-er is required to withhold from each employee’s wages to paythe state income tax of the employee. The employer pays nopart of the tax, but is responsible for collecting and remitting thetax withheld.

    This booklet contains tax tables and general instructions forcomputing, withholding, and remitting Alabama withholding tax.Because many monthly, quarterly and annual withholding taxreturns are now being filed electronically, coupons are no longerautomatically mailed to employers. Employers must now registerfor a withholding tax account number online. Accountants andtax filing services must also register as agents to bulk filethrough the Department’s Web site. To utilize one log on to filefor multiple entities please complete Form BF-1 in order to reg-ister as a bulk filing agent.

    Employers and withholding agents must register with theDepartment by completing a withholding tax application. Theapplication must be completed and submitted online atwww.myalabamataxes.alabama.gov.

    State unemployment tax and local occupational taxes are notadministered by the Department of Revenue. You can obtaininformation concerning unemployment tax by writing to the Ala-bama Department of Labor, Unemployment CompensationAgency, 649 Monroe Street, Montgomery, AL 36131, or call 334-954-4741. To obtain information concerning local occupationaltax, you must contact the city or county which is administeringthe tax.

    The Forms A-1, A-6, and A-3 provided online may be repro-duced. However, copies of Forms A-1, A-3, and A-6 should onlybe used on a temporary basis. You should visit our Web sitefor online filing information or contact the Withholding Tax Sec-tion at 334-242-1300 to request preprinted coupons.

    If you have questions concerning Alabama withholding taxwhich have not been addressed in this booklet, you can writeto the Alabama Department of Revenue, Withholding Tax Sec-tion, P.O. Box 327480, Montgomery, AL 36132-7480 or call 334-242-1300. Our fax number is 334-242-0112 and our Webaddress is www.revenue.alabama.gov.

    Wages Subject To Alabama Withholding Tax

    For Alabama withholding tax purposes, the terms “employer,”“employee,” and “wages” have the same meaning as definedin the Internal Revenue Code except when the Alabama law isin conflict with federal law. Wages for Alabama withholding taxpurposes shall include those wages exempt from federal with-holding if the wages represent taxable income under the Ala-bama income tax law and there is no provision under the Ala-bama law for a deduction corresponding to the allowable federaldeduction.

    Wages means all remuneration received for services per-formed by an employee for an employer. This includes cash orthe cash value of all remuneration, including benefits paid inmediums other than cash. If the Internal Revenue Service hasdetermined that a particular remuneration or benefit is wagesfor federal purposes, this remuneration is considered wages forAlabama purposes unless this item is specifically exempt byAlabama law.

    The Internal Revenue Service exempts certain classes ofemployment from withholding tax. Classes of employmentexempt for federal purposes are also exempt for Alabama pur-poses. The chief classes of exempt employment are domesticservices in private homes, merchant seamen, duly ordainedministers performing duties of their ministry, and agriculturalemployees. (Alabama does not follow the federal requirementto withhold income tax on cash payments to agricultural employ-ees where the payments are considered wages for social se -cu ri ty purposes and FICA withholding is required.)

    Public Law 91-569 provides an exemption from Alabamawithholding tax for employees of air carriers if the employee isnot a resident of Alabama or if he did not earn over 50% of hisincome in Alabama the previous year.

    Public Law 101-322 provides that employees of an interstaterailroad and employees of an interstate motor carrier who workin two or more states be taxed based on their state of residency.

    Public Law 106-489 provides that employees of a water car-rier, including pilot, master, officer, or crewman, who operate inthe navigable waters of more than one state be taxed basedon their state of residency.

    Public Law 111-97 referred to as the Military Spouses Res-idency Relief Act, provides an exemption from Alabama with-holding tax for non-resident employees whose spouse is anactive member of the US Armed Services present in Alabamain compliance with military orders. Affected employees shouldcomplete Form A-4MS (available in this booklet and online) andprovide it to their employer with required documentation.

    The Submerged Lands Act of 1953 (SLA) affirmed state own-ership and formally extended ownership of submerged lands tothree geographical miles beyond a state’s coastline. Employeewages earned within this 3 mile range are considered Alabamawages subject to withholding.

    Exclusions From Withholding TaxThe following federal code sections are recognized by the

    State of Alabama and therefore are excluded from an employ-ee’s gross income. Amounts excluded under these sectionsshould not be included in an employee’s wages and are not sub-ject to withholding tax.

    Section:1.  125 – Cafeteria Plans2.  219 – Retirement Savings3.  401(K) – Cash or Deferred Arrangement4.  401(K) Simple – Savings Incentive Match Plan (CODA)5.  403(b) – Qualified Annuity Plan (Teacher’s Retirement)6.  408(k) – Simplified Employee Pension7.  408(k)6 – Simplified Employee Pension – Salary Reduction

    Arrangement8.  408(p) Simple – Savings Incentive Match Plan (IRA) 9.  457 – Deferred Compensation Plans of State and Local

    Governments and Tax Exempt Organizations.

    Up to $25,000 of an employee’s compensation can beexempt from Alabama income tax if the payments are receivedas severance pay, unemployment compensation, terminationpay or pay from a supplemental income plan received as aresult of administrative downsizing.

    Employers must obtain approval from the Department of

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    Revenue before exempting severance payments from Alabamawithholding tax. For more information about the severance payexemption visit our Web site at www.revenue.alabama.gov.

    Employers Required To WithholdAn employer who is a resident of Alabama is required to with-

    hold tax from the wages of his employees who are residents ofAlabama, regardless of whether the wages are earned in Ala-bama or outside the state; except when the employer is with-holding tax for the state in which the employee is working, heis not required to withhold tax for Alabama. (Example: If anemployer and an employee are both residents of Alabama andthe employee is working in Georgia, the employer would not berequired to withhold Alabama income tax because he is with-holding Georgia income tax. If the same employee were workingin Florida, the employer would be required to withhold Alabamaincome tax because both the employer and employee are res-idents of Alabama and Florida has no individual income tax.)

    An employer who is a resident of Alabama is required to with-hold tax from the wages of his employees who are not residentsof Alabama only to the extent that the wages are earned in Ala-bama. In other words, a nonresident employee of an Alabamaemployer should have Alabama income tax withheld only onwages earned in Alabama.

    An employer who is not a resident of Alabama is requiredto withhold tax from the wages of his employees to the extentthat such wages are earned in Alabama, whether the employeeis a resident or a nonresident of Alabama. A nonresidentemployer is not required to withhold Alabama income tax onwages paid for services performed outside of Alabama, whethersuch wages are paid to a resident or a nonresident of Alabama.

    If an employer/employee relationship exists for federal pur-poses, this relationship also exists for Alabama purposes. Anemployee cannot claim to be an independent contractor for Ala-bama purposes and therefore exempt from Alabama withholdingtax unless he has met the federal guidelines for being an inde-pendent contractor. For questions concerning employee/indepen-dent contractor status, you should contact the Internal RevenueService for help in determining what type relationship exists.

    Computing Alabama Withholding TaxThere are two methods for computing Alabama withholding

    tax. Tax can be computed using the tables provided in this book-let or tax can be computed using the withholding tax formulawhich is also provided in this booklet. The tables include taxamounts for weekly, bi-weekly, semi-monthly, monthly, and quar-terly payroll periods. The formula should be used by employerswho are computing withholding tax using a computer program.The formula must also be used if the dependents claimed byan employee exceed the number of dependents provided in thetables or if an employee’s salary exceeds the amounts providedin the tables. The tax tables are computed to the nearest dollar.When computing withholding tax using the formula, the taxamount may be rounded to the nearest dollar.

    Employers may withhold state income tax from bonuses andsupplemental wage payments at the rate of 5%.

    In order to properly compute withholding tax, the employermust obtain a completed exemption certificate from eachemployee. The state exemption certificate is Form A-4. The fed-eral Form W-4 is not an acceptable substitute. If an employee

    fails to furnish the employer with a Form A-4, the employershould withhold using zero exemptions. If an employee claimsmore exemptions or dependents than an employer believes heis entitled to claim, a copy of the Form A-4 and a letter of expla-nation should be mailed to the Withholding Tax Section.

    Employers should retain employee exemption certificates forat least three years. If there is a change in the number ofexemptions or dependents to which an employee is entitled toclaim, a new exemption certificate should be filed by theemployee and retained by the employer. Unless the number ofdependents or exemptions claimed by the employee changes,a new exemption certificate is not required to be filed.

    NOTE: An employee whose marital status is single is entitledto claim either “0” (not claiming credit for a personal exemption)or “S” (claiming credit for a single personal exemption). Anemployee whose marital status is married is entitled to claim “0,”“S,” or “M.” However, if a married employee claims his own per-sonal exemption, “S,” then the spouse can only claim their ownpersonal exemption or claim “0.” If a married employee claims“M,” he is claiming both personal exemptions and his spousemust claim “0.” An employee whose marital status is single andwho has dependents may claim “H” for the “head of family”exemption if they qualify. Also, an employee who is married andwishes to file separately may claim personal exemption forthemselves only by claiming the “MS” exemption.

    Withholding Tax Returns

    All employers or other withholding agents who are registeredwith the Department must file a quarterly withholding tax return(Form A-1). The return and tax withheld are due between thefirst and last day of the month following the end of the quarter.For example, the quarterly return for the quarter ended March31 is due between April 1 and April 30. This return must be filedeven if no tax has been withheld. Withholding agents who nolonger withhold tax may be relieved of the responsibility of filinga quarterly return by placing their account on inactive status. Awithholding tax account can be made inactive by placing an “x”on line number one of the quarterly or monthly return, by sub-mitting a web request in MAT or by calling or writing the With-holding Tax Section.

    Monthly withholding returns are required of all withholdingagents who have withheld more than $1,000.00 in either the firstor second month of the quarter. Monthly returns and tax with-held are due between the 1st and the 15th of the month fol-lowing the month in which the tax was withheld. (Example: Ifan employer withholds $1,050.00 in January and $800.00 inFebruary, they would be required to file a return and remit thetax withheld for January by February 15. Because less than$1,000.00 was withheld during February, this tax would not bedue until the due date for the quarterly return, April 30.) Underno circumstances should tax for any period greater than one cal-endar month be reported on Form A-6. Employers withholdingless than $1000.00 a month may voluntarily file monthly if theywish to do so.

    Your payment of Alabama withholding tax should not includeother taxes. Your payment should only include Alabama with-holding tax. If you are filing by check, the check must be sub-mitted with your preprinted coupon to insure that your accountis properly credited.

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    Amended ReturnsTo amend Form A-1 or Form A-6, submit a paper return

    marked “amended” with the correct amounts listed. Amend-ments may be mailed, sent as attachments under “Ask a Ques-tion” in My Alabama Taxes (MAT), or faxed to 334-242-0112.Any overpayment may be taken as a credit in a subsequentperiod. If the amended return indicates additional tax due, remitthe additional amount with the amended Form A-1 or Form A-6. Please contact our office for additional assistance withamendments if needed.

    To amend Form A-3 with a tax change, file a corrected copyof Form A-3 marked “amended” with a copy of the Forms W2-C. If an overpayment of $100.00 or more is indicated, a refundmay be requested. If the overpayment is less than $100.00, acredit will be issued. If additional tax is due, the payment shouldbe remitted with Forms A-3 and W2-C. If there is no tax change,submit only copies of Forms W2-C. No Form A-3 is required.

    To amend an electronically filed A-3/W-2 return as filed withAL, you must file a paper W-2C even if what was issued to theemployer and/or IRS is correct.

    Mail amended returns to: Alabama Department of Revenue,Witholding Tax Section, P.O. Box 327480, Montgomery, AL36132-7480.

    NOTE: An original Form IT: RE-2WH (Application For Refundof Income Tax Withholding) must be completed and submittedin order to receive a refund. This form will automatically bemailed to you once your overpayment has been verified by theDepartment of Revenue. Form IT: RE-2WH may also beobtained via web request in MAT or by calling the WithholdingTax Section at 334-242-1300. No credit or refund will be allowedunless a credit is claimed or an IT: RE-2WH is submitted withinthree years from the date the return was filed, or two years fromthe date of payment of the tax, whichever is later.

    Employee Wage and Tax StatementsEach year, on or before the last day of January, every

    employer who has paid Alabama wages of $1,500.00 or moreto any employee during the preceding year or any employer whohas withheld Alabama income tax from the wages of anyemployee during the preceding year must furnish such employ-ee two copies of a wage and tax statement (Form W-2) showingwages paid and state and federal income tax withheld. Onecopy is for the employee to file with his Alabama income taxreturn and one is the employee’s file copy. The employer mustalso produce a third copy, or acceptable substitute, of suchstatement to be filed with the Department. The copy to be filedwith the Department must be submitted with the employer’spreprinted Form A-3, Annual Reconciliation of Alabama IncomeTax Withheld. NOTE: Forms A-3 submitted without Forms W-2or submitted separately from Forms W-2 cannot be processed.Forms A-3 received without Forms W-2 will be returned to theemployer or withholding tax agent. Employee wage and taxstatements and Form A-3 may also be submitted through theDepartment’s Web site. The procedures and specifications forelectronic filing of wage and tax information, Form 10, is alsoon our Web site. All employers and withholding agents submit-ting 25 or more Forms W-2 and/or information returns, if Ala-bama income tax has been withheld, must submit this informa-tion and Form A-3 electronically through the Department’s Website. Withholding agents submitting less than 25 wage and taxstatements and/or information returns with Alabama income tax

    withheld or who have not filed and paid electronically during theyear may voluntarily submit this information electronically.

    Annual ReconciliationOn or before the last day of January each year, every

    employer who has withheld tax during the preceding year mustfile Form A-3 with the Department together with a copy of eachwage and tax statement (Form W-2) issued for that year.Employers submitting 25 or more statements or who have filedand paid electronically during the year must submit this infor-mation through the Department’s Web site. The employer isrequired to reconcile on Form A-3 the total Alabama income taxas shown on Forms W-2 with the total tax remitted for the year.If an overpayment is indicated, a refund or credit to be usedon future reports may be requested. If the overpayment is lessthan $100.00, a credit will be issued. If the overpayment is$100.00 or more, a credit or refund may be requested. If addi-tional tax is due, remittance of such amount should accompanyForm A-3. If penalties and interest are due on the additionalpayment, the employer will be billed. Employers with active with-holding tax accounts reporting no withholdings must still submita zero A-3 form by the end of January.

    If Alabama income tax has been voluntarily withheld fromnon-wage payments and reported on Form 1099, such returnsmust also be submitted with Form A-3 along with any employeeW2’s required to balance the Form A-3 reconciliation.

    Employers are encouraged to file their employee wage andtax information electronically through the Department’s Website. However, employers not required to file their W2’s electron-ically must submit an adding machine tape of the Alabamaincome tax withheld along with their W2’s and Form A-3. Thespecifications and instructions for filing wage and tax informationelectronically through the Internet are available on our Web site.A completed Form A-3 for each withholding tax account mustbe submitted with your wage and tax information.

    Third Party Reporting RequirementsThird party payers are generally insurance companies who

    have made a wage payment to an employee on behalf of theemployer. The third party payer remits the tax withheld underthe third party payer’s withholding tax account number.

    Third party payers who have remitted tax on behalf of anemployer must submit a listing to the Department of the appro-priate withholding tax accounts to be credited for the withholdingtax payments. After receiving this list, withholding tax will betransferred from the payer’s withholding tax account to theemployer’s withholding tax account. The listing submitted by thethird party payer must include the following information for eachemployer’s withholding tax account to be credited:

    1. Name of Employer2. Employer’s Federal Identification Number3. Employer’s Alabama Withholding Tax Account Number4. Amount to be Transferred5. Year to which Payment should be Transferred

    This information must be filed by the last day of January ofthe year following the calendar year in which the tax was withheld.

    If a third party payer has paid wages and withheld tax onbehalf of an employer and has notified the Withholding Tax Sec-tion as previously described, the employer must report such

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    wages and tax withheld on Forms W-2 issued by the employer.

    Filing MethodsIf you make a single withholding tax payment of $750 or

    more, you are required to electronically file both your paymentand your withholding tax return. The Department encouragestaxpayers who are not currently required to file electronically(those remitting less than $750) to also file their withholding taxreturns and payments electronically. To learn more about elec-tronic filing, visit our Web site at www.myalabamataxes.alabama.gov and follow the instructions.

    If you are not filing electronically you must use the forms pro-vided or substitute forms that the Department has approved.Penalties are provided for using forms that have not beenapproved by the Department.

    PenaltiesThe penalty for late filing of a withholding tax return is 10%

    of the tax due on such return or $50.00, whichever is greater.The penalty for late payment of withholding tax is 10% of thetax due. In cases where both return and payment are delin-quent, the two penalties should be added and shown as onefigure. Interest is computed at the rate applicable to federal taxdeficiencies and is subject to change each quarter. Contact theWithholding Tax Section for the current interest rate. Report andpayment of taxes not required to be e-filed must be postmarkedon or before the due date to avoid delinquent penalty and inter-est charges. Electronic returns and payments must be submittedby 4:00 pm on the due date to avoid delinquent penalty andinterest. If any due date falls on a Saturday, Sunday, or legalholiday, the payment and return are due by the next businessday. A penalty of $50.00 is provided for filing multiple paymentsand/or returns for a given month and for payments receivedelectronically without an electronic return. There is also a penal-ty of $50.00 for each employee wage and tax statement (Form

    W-2) or information return (Form 1099) not timely submitted tothe Alabama Department of Revenue.

    Information ReturnsInformation returns must be filed by every resident individual,

    corporation, partnership, association, or agent making paymentsof $1,500.00 or more in any calendar year to any taxpayer, res-ident, or nonresident, if such payment represents taxableincome to the state of Alabama. Payers may submit a copy ofthe federal information return (Form 1099). Prior approval to usecopies of the federal forms is not required. Information returnsmust be provided to the payee by January 31 of the year fol-lowing the year of the payment. Copies for the Revenue Depart-ment must be submitted by March 15 of the year following theyear of the payment unless Alabama income tax was voluntarilywithheld. Mail information only returns to: Alabama Departmentof Revenue, P.O. Box 327489, Montgomery, AL 36132-7489.

    In lieu of submitting copies of information returns to theDepartment, payers may participate in the CombinedFederal/State Reporting Program if no Alabama income tax waswithheld. Under this program payers register with the InternalRevenue Service and file their information returns with the Inter-nal Revenue Service. The Internal Revenue Service then pro-vides this information to Alabama. Prior approval from theDepartment is not required. Payers who have elected to volun-tarily withhold income tax from non-wage payments cannot par-ticipate in this program. Copies of the information returns whichindicate tax was withheld must be submitted with Form A-3.(See Annual Reconciliation instructions.) Information returns canbe filed electronically through the Department’s Web site onlyif Alabama income tax was withheld. See Form 10 for specifi-cations. Information returns must be electronically filed throughthe Department’s Web site if submitting 25 or more with Ala-bama income tax withheld or if you filed and paid electronicallyduring the year.

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    Auburn/Opelika Service Center3300 Skyway DriveAuburn, AL 368303320 Skyway Drive, Suite 808 (mailing)Opelika, AL 36801Phone: 334-887-9549

    Dothan Service Center121 Adris PlaceP.O. Box 5739 (mailing)Dothan, AL 36302-5739Phone 334-793-5803

    Gadsden Service Center701 Forrest AvenueP.O. Drawer 1190 (mailing)Gadsden, AL 35902-1190Phone: 256-547-0554

    Huntsville Service Center4920 Corporate Drive, Suite HP.O. Box 11487 (mailing)Huntsville, AL 35814-1487Phone: 256-837-2319

    Jefferson/Shelby Service Center2020 Valleydale Road, Suite 208Hoover, AL 35244P.O. Box 1927 (mailing)Pelham, AL 35124Phone: 205-733-2740

    Mobile Service Center851 East I-65 Service Road South,Suite 100P.O. Drawer 160406 (mailing) Mobile, AL 36616-1406Phone: 251-344-4737

    Montgomery Service Center2545 Taylor RoadP.O. Box 327490 (mailing)Montgomery, AL 36132-7490Phone: 334-242-2677

    Shoals Taxpayer Service Center201 South Court Street, Suite 200P.O. Box 219 (mailing)Florence, Alabama 35631-0219Phone: 256-383-4631

    Tuscaloosa Service Center1434 22nd AvenueP.O. Box 2467 (mailing)Tuscaloosa, AL 35403-2467Phone: 205-759-2571

    Taxpayer Service Centers

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    Formula For Computing Alabama Withholding Tax1. Multiply employee’s gross wages for current payroll period by number of such

    payroll periods in a year to obtain Gross Income (GI) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2. Deduct:

    A. Standard Deduction: See Schedule of Standard Deduction Amounts on the following page.Employee claims “0” or “Single (S)” exemption:

    – GI of $23,499 or less deduct $2,500– GI greater than $23,499 but less than $33,000

    deduct $2,500 less $25 for each $500 increment or part thereof of GI above $23,499– GI of $33,000 or more deduct $2,000

    Employee claims “Married Filing Separately (MS)” exemption:– GI of $10,749 or less deduct $3,750– GI greater than $10,749 but less than $15,500

    deduct $3,750 less $88 for each $250 increment or part thereof of GI above $10,749– GI of $15,500 or more deduct $2,000

    Employee claims “Married Filing Jointly (M)” exemption:– GI of $23,499 or less deduct $7,500– GI greater than $23,499 but less than $33,000

    deduct $7,500 less $175 for each $500 increment or part thereof of GI above $23,499– GI of $33,000 or more deduct $4,000

    Employee claims “Head of Family (H)” exemption:– GI of $23,499 or less deduct $4,700– GI greater than $23,499 but less than $33,000

    deduct $4,700 less $135 for each $500 increment or part thereof of GI above $23,499– GI of $33,000 or more deduct $2,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

    B. Employee’s annual Federal withholding tax. Actual amount for this payrollperiod multiplied by number of such payroll periods in a year . . . . . . . . . . . . . . . . . . . . . . . . . . $

    C. Personal Exemption:– None if employee claims “0” exemption– $1,500 if employee claims “S” or “MS”– $3,000 if employee claims “M” or “H” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

    D. Dependents:Multiply number of dependents other than spouse by the following:

    – $1,000 if gross income less than or equal to $20,000– $500 if gross income greater than $20,000 but less than or equal to $100,000– $300 if gross income greater than $100,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

    3. Add Lines 2A, 2B, 2C, and 2D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4. Taxable Amount (subtract Line 3 from Line 1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5. Compute tax on the amount on Line 4 as follows:

    Employee claims “0”, “S”, Employee claims“H” or “MS” exemption “M” exemption

    1st $ 500 2% 1st $1,000 2%Next $2,500 4% Next $5,000 4%Over $3,000 5% Over $6,000 5% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

    6. Alabama Withholding Tax. (Divide amount on Line 5 by number of payroll periods in year.) . . . . . . . . . . . . . . . . . . . . $Example: Employee claims “M-2” exemption on Form A-4

    Weekly wages – $850.001. $850.00 x 52 payroll periods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 44,200.002. A. Standard Deduction Amount (See Schedule on the following page) . . . . . . . . . . . . . . . . . . . . . $ 4,000.00

    B. Federal Withholding $12.60 x 52 (example may not reflect current Federal tax rates) . . . . . $ 655.00C. “M” Personal Exemption. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000.00D. 2 Dependents x $500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,000.00

    3. Add Lines 2A, 2B, 2C, and 2D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,655.004. Taxable Amount. (Subtract Line 3 From Line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 35,545.005. Tax rates “M” applied to taxable amount on line 4:

    $1,000 x 2% ($ 20.00)$5,000 x 4% ($200.00)$29,545.00 x 5% ($1,477.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,697.25

    6. Annualized Tax of $1,697.25 ÷ 52 payroll periods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 32.64

  • PAGE  8

    Schedule of Standard Deduction Amounts

    Married Filing Joint Married Filing Separate_____________________________________ _____________________________________Alabama Adjusted Standard Alabama Adjusted Standard

    Gross Income Deduction Gross Income Deduction$        0  –  $23,499 $7,500 $        0  –  $10,749 $3,750$23,500  –  $23,999 $7,325 $10,750  –  $10,999 $3,662$24,000  –  $24,499 $7,150 $11,000  –  $11,249 $3,574$24,500  –  $24,999 $6,975 $11,250  –  $11,499 $3,486$25,000  –  $25,499 $6,800 $11,500  –  $11,749 $3,398$25,500  –  $25,999 $6,625 $11,750  –  $11,999 $3,310$26,000  –  $26,499 $6,450 $12,000  –  $12,249 $3,222$26,500  –  $26,999 $6,275 $12,250  –  $12,499 $3,134$27,000  –  $27,499 $6,100 $12,500  –  $12,749 $3,046$27,500  –  $27,999 $5,925 $12,750  –  $12,999 $2,958$28,000  –  $28,499 $5,750 $13,000  –  $13,249 $2,870$28,500  –  $28,999 $5,575 $13,250  –  $13,499 $2,782$29,000  –  $29,499 $5,400 $13,500  –  $13,749 $2,694$29,500  –  $29,999 $5,225 $13,750  –  $13,999 $2,606$30,000  –  $30,499 $5,050 $14,000  –  $14,249 $2,518$30,500  –  $30,999 $4,875 $14,250  –  $14,499 $2,430$31,000  –  $31,499 $4,700 $14,500  –  $14,749 $2,342$31,500  –  $31,999 $4,525 $14,750  –  $14,999 $2,254$32,000  –  $32,499 $4,350 $15,000  –  $15,249 $2,166$32,500  –  $32,999 $4,175 $15,250  –  $15,499 $2,078$33,000 and over $4,000 $15,500 and over $2,000

    Head of Family Single_____________________________________ _____________________________________Alabama Adjusted Standard Alabama Adjusted Standard

    Gross Income Deduction Gross Income Deduction$        0  –  $23,499 $4,700 $        0  –  $23,499 $2,500$23,500  –  $23,999 $4,565 $23,500  –  $23,999 $2,475$24,000  –  $24,499 $4,430 $24,000  –  $24,499 $2,450$24,500  –  $24,999 $4,295 $24,500  –  $24,999 $2,425$25,000  –  $25,499 $4,160 $25,000  –  $25,499 $2,400$25,500  –  $25,999 $4,025 $25,500  –  $25,999 $2,375$26,000  –  $26,499 $3,890 $26,000  –  $26,499 $2,350$26,500  –  $26,999 $3,755 $26,500  –  $26,999 $2,325$27,000  –  $27,499 $3,620 $27,000  –  $27,499 $2,300$27,500  –  $27,999 $3,485 $27,500  –  $27,999 $2,275$28,000  –  $28,499 $3,350 $28,000  –  $28,499 $2,250$28,500  –  $28,999 $3,215 $28,500  –  $28,999 $2,225$29,000  –  $29,499 $3,080 $29,000  –  $29,499 $2,200$29,500  –  $29,999 $2,945 $29,500  –  $29,999 $2,175$30,000  –  $30,499 $2,810 $30,000  –  $30,499 $2,150$30,500  –  $30,999 $2,675 $30,500  –  $30,999 $2,125$31,000  –  $31,499 $2,540 $31,000  –  $31,499 $2,100$31,500  –  $31,999 $2,405 $31,500  –  $31,999 $2,075$32,000  –  $32,499 $2,270 $32,000  –  $32,499 $2,050$32,500  –  $32,999 $2,135 $32,500  –  $32,999 $2,025$33,000 and over $2,000 $33,000 and over $2,000

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    0 S MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS MTHE AMOUNT OF TAX TO BE WITHHELD SHALL BE –

    NO DEPENDENTSWITH

    AND WAGES AREAT BUT LESSLEAST THAN

    1 DEPENDENT 2 DEPENDENTS 3 DEPENDENTS 4 DEPENDENTS 7 DEPENDENTS5 DEPENDENTS 6 DEPENDENTS

    ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLEIf payroll period with respect to employee is WEEKLY

    PAGE  9

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    510 520 22 21 21 16 20 18 21 15 20 18 20 15 19 17 20 14 19 17 19 14 18 16 19 13 18 16 18 13 17 16 18 12 520 530 23 21 21 16 21 19 21 16 20 19 20 15 20 18 20 15 19 18 20 14 19 17 19 14 18 17 19 13 18 16 18 13 530 540 23 22 22 17 21 20 21 17 21 19 21 16 20 19 20 16 20 18 20 15 19 18 19 15 19 17 19 14 18 17 19 14 540 550 24 22 22 18 22 20 22 17 21 20 21 17 21 19 21 16 20 19 20 16 20 18 20 15 19 18 19 15 19 17 19 14 550 560 24 23 23 18 22 21 22 18 22 20 22 17 21 20 21 17 21 19 21 16 20 19 20 16 20 18 20 16 19 18 19 15 560 570 24 23 23 19 23 21 23 19 22 21 22 18 22 20 22 18 21 20 21 17 21 19 21 17 20 19 20 16 20 19 20 16 570 580 25 24 24 20 23 22 23 19 23 21 23 19 22 21 22 18 22 21 22 18 21 20 21 17 21 20 21 17 20 19 20 16 580 590 25 24 24 20 23 23 24 20 23 22 23 19 23 22 23 19 22 21 22 18 22 21 22 18 21 20 21 18 21 20 21 17 590 600 26 24 25 21 24 23 24 21 23 23 24 20 23 22 23 20 23 22 23 19 22 21 22 19 22 21 22 18 21 20 21 18 600 610 26 25 25 22 24 24 24 21 24 23 24 21 23 23 24 20 23 22 23 20 22 22 23 19 22 21 22 19 22 21 22 18 610 620 27 25 25 22 25 24 25 22 24 24 24 21 24 23 24 21 23 23 23 20 23 22 23 20 22 22 23 20 22 21 22 19 620 630 27 26 26 23 25 25 25 23 25 24 25 22 24 24 24 22 24 23 24 21 23 23 23 21 23 22 23 20 22 22 22 20 630 640 28 26 26 24 26 25 26 23 25 25 25 23 25 24 25 22 24 24 24 22 24 24 24 21 23 23 23 21 23 23 23 20 640 650 28 27 27 24 26 26 26 24 26 25 26 23 25 25 25 23 25 24 25 22 24 24 24 22 24 24 24 21 23 23 23 21 650 660 29 27 27 25 27 26 27 24 26 26 26 24 26 25 26 23 25 25 25 23 25 24 25 22 24 24 24 22 24 23 24 21 660 670 29 28 28 25 27 27 27 25 27 26 27 24 26 26 26 24 26 25 26 23 25 25 25 23 25 24 25 22 24 24 24 22 670 680 29 28 28 26 28 27 28 25 27 27 27 25 27 26 27 24 26 26 26 24 26 25 26 23 25 25 25 23 25 24 25 22 680 690 30 28 28 26 28 28 28 26 28 27 28 25 27 27 27 25 27 26 27 24 26 26 26 24 26 25 26 23 25 25 25 23 690 700 30 29 29 27 28 28 28 26 28 28 28 26 27 27 27 25 27 27 27 25 27 26 27 24 26 26 26 24 26 25 26 23 700 710 31 29 29 27 29 29 29 27 28 28 28 26 28 28 28 26 27 27 27 25 27 27 27 25 26 26 26 24 26 26 26 24 710 720 31 30 30 28 29 29 29 27 29 29 29 27 28 28 28 26 28 28 28 26 27 27 27 25 27 27 27 25 26 26 26 24 720 730 32 30 30 28 30 29 30 28 29 29 29 27 29 28 29 27 28 28 28 26 28 28 28 26 27 27 27 25 27 27 27 25 730 740 32 31 31 29 30 30 30 28 30 29 30 28 29 29 29 27 29 28 29 27 28 28 28 26 28 27 28 26 27 27 27 25 740 750 33 31 31 29 31 30 31 29 30 30 30 28 30 29 30 28 29 29 29 27 29 28 29 27 28 28 28 26 28 27 28 26 750 760 33 32 32 30 31 31 31 29 31 30 31 29 30 30 30 28 30 29 30 28 29 29 29 27 29 28 29 27 28 28 28 26 760 770 33 32 32 30 31 31 31 30 31 31 31 29 30 30 30 29 30 30 30 28 30 29 30 28 29 29 29 27 29 28 29 27 770 780 34 32 32 30 32 32 32 30 31 31 31 29 31 31 31 29 30 30 30 29 30 30 30 28 29 29 29 28 29 29 29 27 780 790 34 33 33 31 32 32 32 30 32 32 32 30 31 31 31 29 31 31 31 29 30 30 30 28 30 30 30 28 29 29 29 28 790 800 35 33 33 31 33 33 33 31 32 32 32 30 32 32 32 30 31 31 31 29 31 31 31 29 30 30 30 28 30 30 30 28 800 810 35 33 33 32 33 33 33 31 33 32 33 31 32 32 32 30 32 32 32 30 31 31 31 29 31 31 31 29 30 30 30 28 810 820 35 34 34 32 33 33 33 32 33 33 33 31 32 32 32 31 32 32 32 30 31 31 31 30 31 31 31 29 31 31 31 29 820 830 36 34 34 33 34 34 34 32 33 33 33 32 33 33 33 31 32 32 32 31 32 32 32 30 31 31 31 30 31 31 31 29 830 840 36 35 35 33 34 34 34 33 34 34 34 32 33 33 33 32 33 33 33 31 32 32 32 31 32 32 32 30 31 31 31 30 840 850 36 35 35 34 35 35 35 33 34 34 34 33 34 34 34 32 33 33 33 32 33 33 33 31 32 32 32 31 32 32 32 30 850 860 37 35 35 34 35 35 35 34 34 35 34 33 34 34 34 33 34 34 34 32 33 33 33 32 33 33 33 31 32 32 32 31 860 870 37 36 36 35 35 36 35 34 35 35 35 34 34 35 34 33 34 34 34 33 33 34 33 32 33 33 33 32 32 33 32 31 870 880 38 36 36 35 36 36 36 34 35 36 35 34 35 35 35 34 34 35 34 33 34 34 34 33 33 34 33 32 33 33 33 32 880 890 38 37 37 35 36 36 36 35 36 36 36 34 35 36 35 34 35 35 35 33 34 35 34 33 34 34 34 33 33 34 33 32 890 900 38 37 37 36 37 37 37 35 36 36 36 35 36 36 36 34 35 35 35 34 35 35 35 33 34 35 34 33 34 34 34 32 900 910 39 37 37 36 37 37 37 36 36 37 36 35 36 36 36 35 35 36 35 34 35 35 35 34 34 35 34 33 34 34 34 33 910 920 39 38 38 37 37 38 37 36 37 37 37 36 36 37 36 35 36 36 36 35 35 36 35 34 35 35 35 34 34 35 34 33 920 930 40 38 38 37 38 38 38 37 37 38 37 36 37 37 37 36 36 37 36 35 36 36 36 35 35 36 35 34 35 35 35 34 930 940 40 39 39 38 38 39 38 37 38 38 38 37 37 38 37 36 37 37 37 36 36 37 36 35 36 36 36 35 35 36 35 34 940 950 40 39 39 38 38 39 38 38 38 39 38 37 37 38 37 37 37 38 37 36 37 37 37 36 36 37 36 35 36 36 36 35 950 960 41 39 39 39 39 40 39 38 38 39 38 38 38 39 38 37 37 38 37 37 37 38 37 36 36 37 36 36 36 37 36 35 960 970 41 40 40 39 39 40 39 38 39 40 39 38 38 39 38 38 38 39 38 37 37 38 37 37 37 38 37 36 36 37 36 36 970 980 42 40 40 39 40 40 40 39 39 40 39 38 39 39 39 38 38 39 38 37 38 39 38 37 37 38 37 37 37 38 37 36 980 990 42 41 41 40 40 41 40 39 40 40 40 39 39 40 39 38 39 39 39 38 38 39 38 37 38 38 38 37 37 38 37 36 990 1,000 42 41 41 40 40 41 40 40 40 41 40 39 39 40 39 39 39 40 39 38 38 39 38 38 38 39 38 37 38 38 38 37 1,000 1,010 43 41 41 41 41 42 41 40 40 41 40 40 40 41 40 39 39 40 39 39 39 40 39 38 38 39 38 38 38 39 38 37

    0 S MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS MTHE AMOUNT OF TAX TO BE WITHHELD SHALL BE –

    NO DEPENDENTSWITH

    AND WAGES AREAT BUT LESSLEAST THAN

    1 DEPENDENT 2 DEPENDENTS 3 DEPENDENTS 4 DEPENDENTS 7 DEPENDENTS5 DEPENDENTS 6 DEPENDENTS

    ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLEIf payroll period with respect to employee is WEEKLY

    PAGE  10

  • EMPLOYEE IS –

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    1,010 1,020 43 42 42 41 41 42 41 41 41 42 41 40 40 41 40 40 40 41 40 39 39 40 39 39 39 40 39 38 38 39 38 38 1,020 1,030 44 42 42 42 42 43 42 41 41 42 41 41 41 42 41 40 40 41 40 40 40 41 40 39 39 40 39 39 39 40 39 38 1,030 1,040 44 42 42 42 42 43 42 42 41 43 41 41 41 42 41 41 41 42 41 40 40 41 40 40 40 41 40 39 39 40 39 39 1,040 1,050 44 43 43 42 42 44 42 42 42 43 42 42 41 43 41 41 41 42 41 41 40 42 40 40 40 41 40 40 39 41 39 39 1,050 1,060 45 43 43 43 43 44 43 42 42 43 42 42 42 43 42 41 41 43 41 41 41 42 41 41 40 42 40 40 40 41 40 40 1,060 1,070 45 44 44 43 43 44 43 43 43 44 43 42 42 43 42 42 42 43 42 41 41 42 41 41 41 42 41 40 40 41 40 40 1,070 1,080 45 44 44 44 44 45 44 43 43 44 43 43 43 44 43 42 42 43 42 42 42 43 42 41 41 42 41 41 41 42 41 40 1,080 1,090 46 44 44 44 44 45 44 44 43 45 43 43 43 44 43 43 42 44 42 42 42 43 42 42 42 43 42 41 41 42 41 41 1,090 1,100 46 45 45 45 44 46 44 44 44 45 44 44 43 45 43 43 43 44 43 43 42 44 42 42 42 43 42 42 41 43 41 41 1,100 1,110 47 45 45 45 45 46 45 45 44 45 44 44 44 45 44 44 43 44 43 43 43 44 43 43 42 44 42 42 42 43 42 42 1,110 1,120 47 46 46 46 45 46 45 45 45 46 45 45 44 45 44 44 44 45 44 44 43 44 43 43 43 44 43 43 42 43 42 42 1,120 1,130 47 46 46 46 45 47 45 46 45 46 45 45 45 46 45 45 44 45 44 44 44 45 44 44 43 44 43 43 43 44 43 43 1,130 1,140 48 46 46 46 46 47 46 46 45 47 45 45 45 46 45 45 44 46 44 45 44 45 44 44 43 45 43 44 43 44 43 43 1,140 1,150 48 47 47 47 46 48 46 46 46 47 46 46 45 47 45 45 45 46 45 45 44 46 44 44 44 45 44 44 43 45 43 44 1,150 1,160 49 47 47 47 47 48 47 47 46 47 46 46 46 47 46 46 45 46 45 45 45 46 45 45 44 45 44 44 44 45 44 44 1,160 1,170 49 48 48 48 47 48 47 47 47 48 47 47 46 47 46 46 46 47 46 46 45 46 45 45 45 46 45 45 44 45 44 44 1,170 1,180 49 48 48 48 47 49 47 48 47 48 47 47 46 48 46 47 46 47 46 46 46 47 46 46 45 46 45 45 45 46 45 45 1,180 1,190 50 48 48 49 48 49 48 48 47 49 47 48 47 48 47 47 46 48 46 47 46 47 46 46 45 47 45 46 45 46 45 45 1,190 1,200 50 49 49 49 48 49 48 49 48 49 48 48 47 48 47 48 47 48 47 47 46 48 46 47 46 47 46 46 45 47 45 46 1,200 1,210 51 49 49 50 49 50 49 49 48 49 48 49 48 49 48 48 47 48 47 48 47 48 47 47 46 47 46 47 46 47 46 46 1,210 1,220 51 49 49 50 49 50 49 49 48 50 48 49 48 49 48 49 48 49 48 48 47 48 47 48 47 48 47 47 46 47 46 47 1,220 1,230 51 50 50 50 49 51 49 50 49 50 49 49 48 50 48 49 48 49 48 48 47 49 47 48 47 48 47 48 46 48 46 47 1,230 1,240 52 50 50 51 50 51 50 50 49 51 49 50 49 50 49 49 48 50 48 49 48 49 48 48 47 49 47 48 47 48 47 47 1,240 1,250 52 51 51 51 50 51 50 51 50 51 50 50 49 50 49 50 49 50 49 49 48 49 48 49 48 49 48 48 47 49 47 48 1,250 1,260 52 51 51 52 50 52 50 51 50 51 50 51 50 51 50 50 49 50 49 50 49 50 49 49 48 49 48 49 48 49 48 48 1,260 1,270 53 51 51 52 51 52 51 52 50 52 50 51 50 51 50 51 49 51 49 50 49 50 49 50 48 50 48 49 48 49 48 49 1,270 1,280 53 52 52 53 51 53 51 52 51 52 51 52 50 52 50 51 50 51 50 51 49 51 49 50 49 50 49 50 48 50 48 49 1,280 1,290 54 52 52 53 52 53 52 53 51 52 51 52 51 52 51 52 50 52 50 51 50 51 50 51 49 51 49 50 49 50 49 50 1,290 1,300 54 52 52 53 52 53 52 53 52 53 52 53 51 52 51 52 51 52 51 52 50 51 50 51 50 51 50 51 49 50 49 50 1,300 1,310 54 53 53 54 52 54 52 53 52 53 52 53 51 53 51 52 51 52 51 52 50 52 50 52 50 51 50 51 49 51 49 51 1,310 1,320 55 53 53 54 53 54 53 54 52 54 52 53 52 53 52 53 51 53 51 52 51 52 51 52 50 52 50 51 50 51 50 51 1,320 1,330 55 54 54 55 53 55 53 54 53 54 53 54 52 54 52 53 52 53 52 53 51 53 51 52 51 52 51 52 50 52 50 51 1,330 1,340 55 54 54 55 54 55 54 55 53 54 53 54 53 54 53 54 52 53 52 53 52 53 52 53 51 53 51 52 51 52 51 52 1,340 1,350 56 54 54 56 54 55 54 55 53 55 53 55 53 54 53 54 52 54 52 54 52 53 52 53 51 53 51 53 51 52 51 52 1,350 1,360 56 55 55 56 54 56 54 56 54 55 54 55 53 55 53 55 53 54 53 54 52 54 52 54 52 53 52 53 51 53 51 53 1,360 1,370 57 55 55 57 55 56 55 56 54 56 54 56 54 55 54 55 53 55 53 55 53 54 53 54 52 54 52 54 52 53 52 53 1,370 1,380 57 56 56 57 55 56 55 57 55 56 55 56 54 56 54 56 54 55 54 55 53 55 53 55 53 54 53 54 52 54 52 54 1,380 1,390 57 56 56 57 55 57 55 57 55 56 55 56 54 56 54 56 54 55 54 56 54 55 54 55 53 54 53 55 53 54 53 54 1,390 1,400 58 56 56 58 56 57 56 57 55 57 55 57 55 56 55 56 54 56 54 56 54 55 54 55 53 55 53 55 53 54 53 55 1,400 1,410 58 57 57 58 56 58 56 58 56 57 56 57 55 57 55 57 55 56 55 56 54 56 54 56 54 55 54 55 53 55 53 55 1,410 1,420 58 57 57 59 57 58 57 58 56 58 56 58 56 57 56 57 55 57 55 57 55 56 55 56 54 56 54 56 54 55 54 55 1,420 1,430 59 57 57 59 57 58 57 59 56 58 56 58 56 57 56 58 56 57 56 57 55 56 55 57 55 56 55 56 54 55 54 56 1,430 1,440 59 58 58 60 57 59 57 59 57 58 57 59 56 58 56 58 56 57 56 58 55 57 55 57 55 56 55 57 54 56 54 56 1,440 1,450 60 58 58 60 58 59 58 60 57 59 57 59 57 58 57 59 56 58 56 58 56 57 56 58 55 57 55 57 55 56 55 57 1,450 1,460 60 59 59 61 58 60 58 60 58 59 58 60 57 59 57 59 57 58 57 59 56 58 56 58 56 57 56 58 55 57 55 57 1,460 1,470 60 59 59 61 58 60 58 60 58 59 58 60 58 59 58 60 57 58 57 59 57 58 57 59 56 57 56 58 56 57 56 58 1,470 1,480 61 59 59 61 59 60 59 61 58 60 58 60 58 59 58 60 57 59 57 59 57 58 57 59 56 58 56 59 56 57 56 58 1,480 1,490 61 60 60 62 59 61 59 61 59 60 59 61 58 60 58 60 58 59 58 60 57 59 57 59 57 58 57 59 56 58 56 58 1,490 1,500 62 60 60 62 60 61 60 62 59 61 59 61 59 60 59 61 58 60 58 60 58 59 58 60 57 59 57 59 57 58 57 59 1,500 1,510 62 60 60 63 60 61 60 62 60 61 60 62 59 60 59 61 59 60 59 61 58 59 58 60 58 59 58 60 57 59 57 59

    0 S MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS MTHE AMOUNT OF TAX TO BE WITHHELD SHALL BE –

    NO DEPENDENTSWITH

    AND WAGES AREAT BUT LESSLEAST THAN

    1 DEPENDENT 2 DEPENDENTS 3 DEPENDENTS 4 DEPENDENTS 7 DEPENDENTS5 DEPENDENTS 6 DEPENDENTS

    ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLEIf payroll period with respect to employee is WEEKLY

    PAGE  11

  • EMPLOYEE IS –

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    ION

    1,510 1,520 62 61 61 63 60 62 60 63 60 61 60 62 59 61 59 62 59 60 59 61 58 60 58 61 58 59 58 60 57 59 57 60 1,520 1,530 63 61 61 63 61 62 61 63 60 62 60 62 60 61 60 62 59 61 59 62 59 60 59 61 58 60 58 61 58 59 58 60 1,530 1,540 63 62 62 64 61 63 61 63 61 62 61 63 60 62 60 62 60 61 60 62 59 61 59 61 59 60 59 61 58 60 58 60 1,540 1,550 63 62 62 64 62 63 62 64 61 62 61 63 61 62 61 63 60 61 60 62 60 61 60 62 59 61 59 61 59 60 59 61 1,550 1,560 64 62 62 65 62 63 62 64 61 63 61 64 61 62 61 63 60 62 60 63 60 61 60 62 59 61 59 62 59 60 59 61 1,560 1,570 64 63 63 65 62 64 62 65 62 63 62 64 61 63 61 64 61 62 61 63 60 62 60 63 60 61 60 62 59 61 59 62 1,570 1,580 65 63 63 65 63 64 63 65 62 64 62 64 62 63 62 64 61 63 61 63 61 62 61 63 60 62 60 63 60 61 60 62 1,580 1,590 65 64 64 66 63 64 63 65 63 64 63 65 62 63 62 64 62 63 62 64 61 63 61 63 61 62 61 63 60 62 60 62 1,590 1,600 65 64 64 66 63 65 63 66 63 64 63 65 62 64 62 65 62 63 62 64 61 63 61 64 61 62 61 63 61 62 61 63 1,600 1,610 66 64 64 67 64 65 64 66 63 65 63 66 63 64 63 65 62 64 62 65 62 63 62 64 61 63 61 64 61 62 61 63 1,610 1,620 66 65 65 67 64 66 64 66 64 65 64 66 63 65 63 66 63 64 63 65 62 64 62 65 62 63 62 64 61 63 61 64 1,620 1,630 66 65 65 67 65 66 65 67 64 65 64 66 64 65 64 66 63 65 63 65 63 64 63 65 62 64 62 64 62 63 62 64 1,630 1,640 67 65 65 68 65 66 65 67 64 66 64 67 64 65 64 66 63 65 63 66 63 64 63 65 63 64 63 65 62 63 62 64 1,640 1,650 67 66 66 68 65 67 65 68 65 66 65 67 64 66 64 67 64 65 64 66 63 65 63 66 63 64 63 65 62 64 62 65 1,650 1,660 68 66 66 69 66 67 66 68 65 67 65 68 65 66 65 67 64 66 64 67 64 65 64 66 63 65 63 66 63 64 63 65 1,660 1,670 68 67 67 69 66 67 66 68 66 67 66 68 65 67 65 67 65 66 65 67 64 66 64 67 64 65 64 66 63 65 63 66 1,670 1,680 68 67 67 69 66 68 66 69 66 67 66 68 65 67 65 68 65 66 65 67 65 66 65 67 64 65 64 66 64 65 64 66 1,680 1,690 69 67 67 70 67 68 67 69 66 68 66 69 66 67 66 68 65 67 65 68 65 66 65 67 64 66 64 67 64 65 64 66 1,690 1,700 69 68 68 70 67 69 67 70 67 68 67 69 66 68 66 69 66 67 66 68 65 67 65 68 65 66 65 67 64 66 64 67 1,700 1,710 70 68 68 70 68 69 68 70 67 69 67 70 67 68 67 69 66 68 66 69 66 67 66 68 65 67 65 68 65 66 65 67 1,710 1,720 70 68 68 71 68 69 68 70 67 69 67 70 67 68 67 69 67 68 67 69 66 67 66 68 66 67 66 68 65 66 65 67 1,720 1,730 70 69 69 71 68 70 68 71 68 69 68 70 67 69 67 70 67 68 67 69 66 68 66 69 66 67 66 68 65 67 65 68 1,730 1,740 71 69 69 72 69 70 69 71 68 70 68 71 68 69 68 70 67 69 67 70 67 68 67 69 66 68 66 69 66 67 66 68 1,740 1,750 71 70 70 72 69 71 69 72 69 70 69 71 68 70 68 71 68 69 68 70 67 69 67 70 67 68 67 69 66 68 66 69 1,750 1,760 71 70 70 72 69 71 69 72 69 70 69 71 69 70 69 71 68 69 68 71 68 69 68 70 67 69 67 70 67 68 67 69 1,760 1,770 72 70 70 73 70 71 70 72 69 71 69 72 69 70 69 71 68 70 68 71 68 69 68 70 67 69 67 70 67 68 67 69 1,770 1,780 72 71 71 73 70 72 70 73 70 71 70 72 69 71 69 72 69 70 69 71 68 70 68 71 68 69 68 70 67 69 67 70 1,780 1,790 73 71 71 74 71 72 71 73 70 72 70 73 70 71 70 72 69 71 69 72 69 70 69 71 68 70 68 71 68 69 68 70 1,790 1,800 73 71 71 74 71 72 71 74 71 72 71 73 70 71 70 73 70 71 70 72 69 71 69 72 69 70 69 71 68 70 68 71 1,800 1,810 73 72 72 74 71 73 71 74 71 72 71 73 70 72 70 73 70 71 70 72 69 71 69 72 69 70 69 71 68 70 68 71 1,810 1,820 74 72 72 75 72 73 72 74 71 73 71 74 71 72 71 73 70 72 70 73 70 71 70 72 69 71 69 72 69 70 69 71 1,820 1,830 74 73 73 75 72 74 72 75 72 73 72 74 71 73 71 74 71 72 71 73 70 72 70 73 70 71 70 72 69 71 69 72 1,830 1,840 74 73 73 76 73 74 73 75 72 73 72 75 72 73 72 74 71 73 71 74 71 72 71 73 70 72 70 73 70 71 70 72 1,840 1,850 75 73 73 76 73 74 73 75 72 74 72 75 72 73 72 74 71 73 71 74 71 72 71 74 70 72 70 73 70 71 70 73 1,850 1,860 75 74 74 76 73 75 73 76 73 74 73 75 72 74 72 75 72 73 72 74 71 73 71 74 71 72 71 73 70 72 70 73 1,860 1,870 76 74 74 77 74 75 74 76 73 75 73 76 73 74 73 75 72 74 72 75 72 73 72 74 71 73 71 74 71 72 71 73 1,870 1,880 76 75 75 77 74 75 74 77 74 75 74 76 73 75 73 76 73 74 73 75 72 74 72 75 72 73 72 74 71 73 71 74 1,880 1,890 76 75 75 77 74 76 74 77 74 75 74 77 73 75 73 76 73 74 73 76 73 74 73 75 72 73 72 75 72 73 72 74 1,890 1,900 77 75 75 78 75 76 75 77 74 76 74 77 74 75 74 76 73 75 73 76 73 74 73 75 72 74 72 75 72 73 72 75 1,900 1,910 77 76 76 78 75 77 75 78 75 76 75 77 74 76 74 77 74 75 74 76 73 75 73 76 73 74 73 75 72 74 72 75 1,910 1,920 77 76 76 79 76 77 76 78 75 77 75 78 75 76 75 77 74 76 74 77 74 75 74 76 73 75 73 76 73 74 73 75 1,920 1,930 78 76 76 79 76 78 76 79 76 77 76 78 76 77 76 78 75 77 75 78 75 76 75 78 75 76 75 77 74 76 74 77 1,930 1,940 78 77 77 79 77 78 77 79 76 78 76 79 76 77 76 79 76 77 76 78 75 77 75 78 75 76 75 78 75 76 75 77 1,940 1,950 79 77 77 80 77 78 77 80 77 78 77 79 76 78 76 79 76 77 76 79 76 77 76 78 75 77 75 78 75 77 75 78 1,950 1,960 79 78 78 80 77 79 77 80 77 78 77 80 77 78 77 79 76 78 76 79 76 78 76 79 76 77 76 78 75 77 75 78 1,960 1,970 79 78 78 81 78 79 78 80 77 79 77 80 77 78 77 80 77 78 77 79 76 78 76 79 76 78 76 79 76 77 76 79 1,970 1,980 80 78 78 81 78 79 78 81 78 79 78 80 77 79 77 80 77 79 77 80 77 78 77 80 76 78 76 79 76 78 76 79 1,980 1,990 80 79 79 81 78 80 78 81 78 80 78 81 78 79 78 81 77 79 77 80 77 79 77 80 77 78 77 80 77 78 77 79 1,990 2,000 80 79 79 82 79 80 79 81 78 80 78 81 78 80 78 81 78 79 78 81 77 79 77 80 77 79 77 80 77 78 77 80 2,000 2,010 81 79 79 82 79 81 79 82 79 80 79 82 78 80 78 81 78 80 78 81 78 79 78 81 77 79 77 80 77 79 77 80

    0 S MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS MTHE AMOUNT OF TAX TO BE WITHHELD SHALL BE –

    NO DEPENDENTSWITH

    AND WAGES AREAT BUT LESSLEAST THAN

    1 DEPENDENT 2 DEPENDENTS 3 DEPENDENTS 4 DEPENDENTS 7 DEPENDENTS5 DEPENDENTS 6 DEPENDENTS

    ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLEIf payroll period with respect to employee is WEEKLY

    PAGE  12

  • EMPLOYEE IS –

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    2,010 2,020 81 80 80 83 79 81 79 82 79 81 79 82 79 80 79 82 78 80 78 81 78 80 78 81 78 80 78 81 78 79 78 81 2,020 2,030 81 80 80 83 80 81 80 83 79 81 79 82 79 81 79 82 79 80 79 82 78 80 78 82 78 80 78 81 78 80 78 81 2,030 2,040 82 80 80 83 80 82 80 83 80 81 80 83 79 81 79 82 79 81 79 82 79 81 79 82 79 80 79 82 78 80 78 81 2,040 2,050 82 81 81 84 80 82 80 83 80 82 80 83 80 82 80 83 79 81 79 83 79 81 79 82 79 81 79 82 79 80 79 82 2,050 2,060 82 81 81 84 81 82 81 84 80 82 80 84 80 82 80 83 80 82 80 83 79 81 79 83 79 81 79 82 79 81 79 82 2,060 2,070 83 81 81 85 81 83 81 84 81 83 81 84 80 82 80 84 80 82 80 83 80 82 80 83 80 81 80 83 79 81 79 82 2,070 2,080 83 82 82 85 81 83 81 85 81 83 81 84 81 83 81 84 80 82 80 84 80 82 80 83 80 82 80 83 80 82 80 83 2,080 2,090 83 82 82 85 82 84 82 85 81 83 81 85 81 83 81 84 81 83 81 84 80 82 80 84 80 82 80 84 80 82 80 83 2,090 2,100 84 82 82 86 82 84 82 85 82 84 82 85 81 83 81 85 81 83 81 85 81 83 81 84 81 83 81 84 80 82 80 84 2,100 2,110 84 83 83 86 82 84 82 86 82 84 82 85 82 84 82 85 81 84 81 85 81 83 81 85 81 83 81 84 81 83 81 84 2,110 2,120 84 83 83 86 83 85 83 86 82 84 82 86 82 84 82 86 82 84 82 85 82 84 82 85 81 83 81 85 81 83 81 84 2,120 2,130 85 83 83 87 83 85 83 87 83 85 83 86 82 85 82 86 82 84 82 86 82 84 82 85 82 84 82 85 81 83 81 85 2,130 2,140 85 84 84 87 83 85 83 87 83 85 83 87 83 85 83 86 82 85 82 86 82 84 82 86 82 84 82 86 82 84 82 85 2,140 2,150 85 84 84 88 84 86 84 87 83 86 83 87 83 85 83 87 83 85 83 86 83 85 83 86 82 84 82 86 82 84 82 86 2,150 2,160 86 84 84 88 84 86 84 88 84 86 84 87 83 86 83 87 83 85 83 87 83 85 83 87 83 85 83 86 82 84 82 86 2,160 2,170 86 85 85 88 84 87 84 88 84 86 84 88 84 86 84 88 84 86 84 87 83 85 83 87 83 85 83 87 83 85 83 86 2,170 2,180 86 85 85 89 85 87 85 89 84 87 84 88 84 86 84 88 84 86 84 88 84 86 84 87 83 85 83 87 83 85 83 87 2,180 2,190 87 85 85 89 85 87 85 89 85 87 85 89 84 87 84 88 84 86 84 88 84 86 84 88 84 86 84 87 83 85 83 87 2,190 2,200 87 86 86 90 85 88 85 89 85 87 85 89 85 87 85 89 85 87 85 88 84 86 84 88 84 86 84 88 84 86 84 88 2,200 2,210 87 86 86 90 86 88 86 90 85 88 85 89 85 87 85 89 85 87 85 89 85 87 85 89 84 86 84 88 84 86 84 88 2,210 2,220 88 86 86 90 86 88 86 90 86 88 86 90 85 88 85 89 85 87 85 89 85 87 85 89 85 87 85 89 84 86 84 88 2,220 2,230 88 87 87 91 86 89 86 90 86 88 86 90 86 88 86 90 86 88 86 90 85 87 85 89 85 87 85 89 85 87 85 89 2,230 2,240 88 87 87 91 87 89 87 91 86 89 86 91 86 88 86 90 86 88 86 90 86 88 86 90 85 87 85 89 85 87 85 89 2,240 2,250 89 87 87 92 87 89 87 91 87 89 87 91 87 89 87 91 86 88 86 90 86 88 86 90 86 88 86 90 85 87 85 90 2,250 2,260 89 88 88 92 87 90 87 92 87 89 87 91 87 89 87 91 87 89 87 91 86 88 86 90 86 88 86 90 86 88 86 90 2,260 2,270 89 88 88 92 88 90 88 92 87 90 87 92 87 89 87 91 87 89 87 91 87 89 87 91 86 88 86 91 86 88 86 90 2,270 2,280 90 88 88 93 88 90 88 92 88 90 88 92 88 90 88 92 87 89 87 92 87 89 87 91 87 89 87 91 86 89 86 91 2,280 2,290 90 89 89 93 88 91 88 93 88 90 88 93 88 90 88 92 88 90 88 92 87 89 87 92 87 89 87 91 87 89 87 91 2,290 2,300 91 89 89 93 89 91 89 93 88 91 88 93 88 90 88 93 88 90 88 92 88 90 88 92 87 89 87 92 87 89 87 91 2,300 2,310 91 89 89 94 89 91 89 94 89 91 89 93 89 91 89 93 88 90 88 93 88 90 88 92 88 90 88 92 87 90 87 92 2,310 2,320 91 90 90 94 89 92 89 94 89 91 89 94 89 91 89 93 89 91 89 93 88 90 88 93 88 90 88 93 88 90 88 92 2,320 2,330 92 90 90 95 90 92 90 94 90 92 90 94 89 91 89 94 89 91 89 93 89 91 89 93 88 91 88 93 88 90 88 93 2,330 2,340 92 90 90 95 90 92 90 95 90 92 90 94 90 92 90 94 89 91 89 94 89 91 89 94 89 91 89 93 88 91 88 93 2,340 2,350 92 91 91 95 90 93 90 95 90 92 90 95 90 92 90 95 90 92 90 94 89 91 89 94 89 91 89 94 89 91 89 93 2,350 2,360 93 91 91 96 91 93 91 96 91 93 91 95 90 92 90 95 90 92 90 95 90 92 90 94 89 92 89 94 89 91 89 94 2,360 2,370 93 91 91 96 91 93 91 96 91 93 91 96 91 93 91 95 90 92 90 95 90 92 90 95 90 92 90 94 89 92 89 94 2,370 2,380 93 92 92 97 92 94 92 96 91 93 91 96 91 93 91 96 91 93 91 95 90 92 90 95 90 92 90 95 90 92 90 95 2,380 2,390 94 92 92 97 92 94 92 97 92 94 92 96 91 93 91 96 91 93 91 96 91 93 91 96 90 93 90 95 90 92 90 95 2,390 2,400 94 92 92 97 92 94 92 97 92 94 92 97 92 94 92 97 91 93 91 96 91 93 91 96 91 93 91 96 90 93 90 95 2,400 2,410 94 93 93 98 92 95 92 97 92 94 92 97 92 94 92 97 92 94 92 97 91 94 91 96 91 93 91 96 91 93 91 96 2,410 2,420 95 93 93 98 93 95 93 98 93 95 93 98 92 94 92 97 92 94 92 97 92 94 92 97 91 94 91 96 91 93 91 96 2,420 2,430 95 93 93 99 93 95 93 98 93 95 93 98 93 95 93 98 92 94 92 97 92 94 92 97 92 94 92 97 91 94 91 96 2,430 2,440 95 94 94 99 93 96 93 99 93 95 93 98 93 95 93 98 93 95 93 98 92 95 92 97 92 94 92 97 92 94 92 97 2,440 2,450 96 94 94 99 94 96 94 99 93 96 93 99 93 95 93 98 93 95 93 98 93 95 93 98 92 95 92 98 92 94 92 97 2,450 2,460 96 94 94 100 94 96 94 99 94 96 94 99 94 96 94 99 93 96 93 98 93 95 93 98 93 95 93 98 92 95 92 98 2,460 2,470 96 95 95 100 94 97 94 100 94 96 94 99 94 96 94 99 94 96 94 99 93 96 93 99 93 95 93 98 93 95 93 98 2,470 2,480 96 95 95 100 95 97 95 100 94 97 94 100 94 96 94 100 94 96 94 99 94 96 94 99 93 96 93 99 93 95 93 98 2,480 2,490 97 95 95 101 95 97 95 100 95 97 95 100 94 97 94 100 94 97 94 100 94 96 94 99 94 96 94 99 93 96 93 99 2,490 2,500 97 96 96 101 95 98 95 101 95 97 95 101 95 97 95 100 95 97 95 100 94 97 94 100 94 96 94 99 94 96 94 99 2,500 2,510 97 96 96 102 96 98 96 101 95 98 95 101 95 97 95 101 95 97 95 100 95 97 95 100 94 97 94 100 94 96 94 100

    0 S MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS MTHE AMOUNT OF TAX TO BE WITHHELD SHALL BE –

    NO DEPENDENTSWITH

    AND WAGES AREAT BUT LESSLEAST THAN

    1 DEPENDENT 2 DEPENDENTS 3 DEPENDENTS 4 DEPENDENTS 7 DEPENDENTS5 DEPENDENTS 6 DEPENDENTS

    ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLEIf payroll period with respect to employee is WEEKLY

    PAGE  13

  • EMPLOYEE IS –

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    MPT

    ION

    2,510 2,520 98 96 96 102 96 98 96 102 96 98 96 101 95 98 95 101 95 98 95 101 95 97 95 100 95 97 95 100 94 97 94 100 2,520 2,530 98 97 97 102 96 99 96 102 96 98 96 102 96 98 96 101 96 98 96 101 95 98 95 101 95 97 95 101 95 97 95 100 2,530 2,540 98 97 97 103 97 99 97 102 96 99 96 102 96 99 96 102 96 98 96 102 96 98 96 101 95 98 95 101 95 97 95 101 2,540 2,550 99 97 97 103 97 99 97 103 97 99 97 102 96 99 96 102 96 99 96 102 96 98 96 102 96 98 96 101 95 98 95 101 2,550 2,560 99 98 98 103 97 99 97 103 97 99 97 103 97 98 97 103 96 98 96 102 96 98 96 102 96 98 96 102 96 97 96 101 2,560 2,570 99 98 98 104 98 99 98 104 97 99 97 103 97 99 97 103 97 99 97 103 97 98 97 102 96 98 96 102 96 98 96 102 2,570 2,580 100 98 98 104 98 100 98 104 98 99 98 104 97 99 97 103 97 99 97 103 97 99 97 103 97 98 97 102 96 98 96 102 2,580 2,590 100 99 99 105 98 100 98 104 98 100 98 104 98 99 98 104