Methods of Calculation

The amount of tax due may be calculated according to the calculation methods or tables, as applicable, provided by the Commissioner. Alternatively, employers may use accounting machines to calculate the proper amount to be deducted and withheld from wages, provided that such calculation produces substantially the tax required by such calculation methods or tables. In determining the amount to be deducted and withheld, wages may, at the election of the employer, be computed to the nearest dollar.