Page 17

Income Exemptions Exemptions Exemptions At least But less than 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 Income South Dakota 1 4.2923% Tennessee 2 7.0000% Texas 1 6.2500% $0 $20,000 269 307 332 352 368 391 384 429 459 483 502 529 276 303 321 334 345 360 $20,000 $30,000 412 469 508 537 562 596 602 671 718 754 784 826 445 489 518 540 558 583 $30,000 $40,000 487 555 600 635 664 704 719 801 857 899 935 984 537 590 625 652 674 704 $40,000 $50,000 552 628 679 719 752 797 821 915 977 1026 1066 1122 618 680 720 751 777 812 $50,000 $60,000 610 694 751 794 830 881 914 1017 1086 1140 1184 1246 691 761 806 841 870 909 $60,000 $70,000 663 754 815 863 902 956 998 1110 1185 1243 1291 1359 759 835 885 924 955 998 $70,000 $80,000 711 809 875 926 967 1026 1076 1196 1277 1339 1391 1463 821 905 959 1001 1035 1082 $80,000 $90,000 757 861 930 984 1029 1091 1149 1277 1363 1429 1484 1561 881 970 1028 1073 1109 1160 $90,000 $100,000 799 909 983 1039 1086 1152 1218 1353 1444 1514 1572 1653 936 1032 1094 1141 1180 1234 $100,000 $120,000 856 973 1052 1113 1163 1233 1310 1455 1552 1628 1690 1777 1012 1115 1182 1234 1276 1334 $120,000 $140,000 930 1057 1143 1209 1263 1340 1431 1588 1694 1776 1844 1939 1111 1224 1298 1355 1401 1465 $140,000 $160,000 999 1136 1227 1298 1357 1438 1545 1714 1827 1915 1988 2090 1204 1327 1408 1469 1519 1589 $160,000 $180,000 1063 1208 1305 1381 1443 1530 1650 1830 1951 2044 2122 2230 1291 1423 1510 1576 1630 1704 $180,000 $200,000 1123 1277 1379 1459 1524 1616 1751 1940 2068 2167 2249 2363 1373 1514 1607 1677 1735 1815 $200,000 $225,000 1186 1348 1456 1540 1609 1706 1856 2056 2191 2295 2382 2503 1460 1610 1709 1784 1845 1930 $225,000 $250,000 1254 1425 1539 1628 1701 1803 1969 2180 2323 2433 2525 2653 1554 1714 1819 1899 1965 2055 $250,000 $275,000 1318 1497 1617 1710 1787 1894 2076 2298 2448 2564 2660 2794 1643 1813 1924 2009 2078 2174 $275,000 $300,000 1379 1566 1692 1789 1869 1981 2178 2411 2568 2689 2790 2930 1729 1908 2025 2114 2187 2288 $300,000 or more 1741 1976 2134 2256 2357 2498 2795 3088 3286 3440 3567 3745 2248 2482 2636 2753 2848 2980 Income Utah 2 4.7000% Vermont 1 6.0000% Virginia 2 4.3000% $0 $20,000 249 277 296 311 323 340 163 169 173 175 178 181 181 199 211 221 228 239 $20,000 $30,000 392 436 466 489 507 533 259 269 275 280 284 289 287 314 333 348 360 376 $30,000 $40,000 470 522 557 584 606 637 312 323 331 336 341 348 344 377 399 416 430 450 $40,000 $50,000 537 596 636 667 692 728 357 371 379 386 392 399 394 431 457 476 492 515 $50,000 $60,000 599 664 708 742 770 809 399 414 424 431 437 446 440 481 509 530 548 573 $60,000 $70,000 654 725 773 810 841 883 436 453 464 472 479 488 481 526 556 579 599 626 $70,000 $80,000 706 782 834 874 906 952 472 490 502 511 518 528 520 568 600 625 646 675 $80,000 $90,000 754 836 891 933 968 1017 504 524 537 546 554 565 556 607 641 668 690 721 $90,000 $100,000 800 886 944 989 1026 1078 536 557 570 580 589 600 590 644 680 709 732 765 $100,000 $120,000 862 954 1016 1064 1104 1159 577 600 615 626 635 648 636 694 733 763 788 823 $120,000 $140,000 942 1043 1110 1162 1206 1266 632 657 674 686 696 710 697 759 802 834 862 900 $140,000 $160,000 1018 1126 1198 1255 1301 1366 684 711 729 742 753 768 754 821 866 901 931 972 $160,000 $180,000 1088 1203 1280 1340 1390 1459 732 761 780 795 806 822 806 878 926 964 995 1038 $180,000 $200,000 1155 1276 1358 1421 1474 1547 778 809 829 845 857 874 857 932 983 1023 1056 1102 $200,000 $225,000 1225 1353 1440 1507 1562 1639 826 859 881 897 910 928 910 989 1043 1085 1120 1168 $225,000 $250,000 1300 1436 1527 1598 1657 1739 877 913 936 953 968 987 967 1050 1107 1152 1188 1240 $250,000 $275,000 1372 1514 1611 1685 1747 1833 926 964 988 1007 1022 1043 1021 1109 1168 1215 1254 1308 $275,000 $300,000 1440 1590 1690 1768 1833 1923 973 1013 1039 1058 1074 1096 1073 1165 1227 1276 1316 1373 $300,000 or more 1853 2042 2170 2268 2350 2465 1257 1309 1343 1369 1390 1418 1386 1501 1580 1642 1693 1764 Income Washington 1 6.5000% West Virginia 1 6.0000% Wisconsin 1 5.0000% $0 $20,000 280 304 320 333 343 357 269 293 309 321 331 345 228 246 258 266 274 283 $20,000 $30,000 457 496 523 543 559 582 434 474 501 520 537 559 367 396 416 430 442 458 $30,000 $40,000 554 602 634 658 678 706 525 573 605 630 649 676 443 479 502 520 534 553 $40,000 $50,000 641 695 732 760 783 815 604 661 698 726 748 780 509 551 578 598 615 637 $50,000 $60,000 719 781 821 853 879 915 677 740 782 813 839 874 570 617 647 670 688 714 $60,000 $70,000 791 859 904 938 966 1006 743 813 859 893 921 960 625 677 710 735 756 784 $70,000 $80,000 859 932 980 1018 1048 1091 805 881 930 968 999 1041 677 733 769 797 819 849 $80,000 $90,000 922 1000 1052 1093 1125 1171 863 945 998 1038 1071 1117 726 786 825 854 878 910 $90,000 $100,000 983 1066 1121 1164 1199 1247 918 1005 1062 1105 1140 1188 772 836 877 908 934 968 $100,000 $120,000 1064 1153 1213 1259 1297 1350 992 1087 1148 1195 1233 1285 834 903 948 982 1009 1046 $120,000 $140,000 1171 1269 1335 1385 1427 1485 1090 1194 1261 1313 1355 1412 915 992 1041 1078 1108 1149 $140,000 $160,000 1272 1379 1450 1504 1550 1612 1182 1295 1368 1424 1470 1532 992 1075 1128 1169 1201 1246 $160,000 $180,000 1366 1480 1557 1616 1664 1731 1268 1389 1468 1528 1577 1644 1064 1153 1210 1253 1288 1336 $180,000 $200,000 1456 1578 1659 1722 1773 1845 1349 1479 1563 1627 1679 1751 1132 1227 1288 1334 1371 1423 $200,000 $225,000 1551 1680 1767 1833 1888 1964 1435 1573 1663 1731 1787 1863 1203 1304 1370 1419 1458 1513 $225,000 $250,000 1654 1791 1883 1954 2012 2093 1528 1675 1771 1844 1903 1985 1281 1388 1458 1510 1553 1611 $250,000 $275,000 1751 1897 1994 2069 2130 2216 1616 1772 1874 1951 2013 2100 1354 1468 1542 1597 1642 1704 $275,000 $300,000 1845 1998 2101 2179 2244 2334 1701 1865 1972 2053 2120 2211 1425 1545 1622 1681 1728 1793 $300,000 or more 2416 2615 2748 2850 2934 3052 2215 2430 2571 2677 2764 2884 1852 2009 2111 2187 2249 2334 Income Wyoming 1 4.0000% $0 $20,000 171 183 192 198 203 210 Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine their local sales tax amount. $20,000 $30,000 280 300 313 323 332 343 $30,000 $40,000 340 364 380 392 402 416 $40,000 $50,000 393 421 439 453 465 481 $50,000 $60,000 441 472 493 509 522 540 $60,000 $70,000 485 520 543 560 574 594 $70,000 $80,000 527 564 589 608 623 645 $80,000 $90,000 566 606 633 653 669 692 $90,000 $100,000 603 646 674 695 713 737 $100,000 $120,000 653 699 730 753 772 798 $120,000 $140,000 719 770 803 829 850 879 $140,000 $160,000 781 836 872 900 923 954 $160,000 $180,000 839 898 937 967 991 1025 $180,000 $200,000 895 957 999 1031 1057 1092 $200,000 $225,000 953 1020 1064 1098 1125 1163 $225,000 $250,000 1017 1087 1134 1170 1200 1240 $250,000 $275,000 1077 1152 1201 1239 1270 1313 $275,000 $300,000 1135 1214 1266 1306 1338 1384 $300,000 or more 1487 1590 1658 1710 1752 1811 1 Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state sales tax rate is provided next to the state name. 2 Follow the instructions on the next page to determine your local sales tax deduction, then add that to the appropriate amount in the state table. 3 The California table includes the 1.25% uniform local sales tax rate in addition to the 6.25% state sales tax rate for a total of 7.50%. Some California localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 7.50%, and the numerator is the total sales tax rate minus 7.50%. 4 This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted. 5 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus 6.85%. 6 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction. A-17