2018 TAX & MINIMUM WAGEUPDATES
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1 2018 TAX & MINIMUM WAGEUPDATES
2 Federal Withholding Published 1/12/18 Annual allowance value changed, supplemental wages percentage changed, back up withholding rate changed, brackets adjusted Minimum Wage State Alaska $9.80 $9.84 Arizona $10.00 $10.50 California $10.50 $11.00 Small Employers < 26 EE Colorado $9.30 $10.20 Florida $8.10 $8.25 Hawaii $9.25 $10.10 Average hourly tips and wage must be at least $7 more than minimum wage Maine $9.00 $10.00 Maryland $9.25 $ /1/18 Michigan $8.90 $9.25 Minnesota $9.50 $9.65 Small Employers rev <500, up from 7.75 Missouri $7.70 $7.85 Montana $8.15 $8.30 New Jersey $8.44 $8.60 New York $9.70 $10.40 See separate doc for all rates Ohio $8.15 $8.30 Oregon $10.25 $ /1/18 separate rates for Portland Metro and Non-urban counties Rhode Island $9.60 $10.10 South Dakota $8.65 $8.85 Vermont $10.00 $10.50 Employee must earn $120/month in tips Washington $11.00 $11.50 Washington DC $12.50 $ /1/18 1
3 State Withholding Tax District of Columbia Changed withholding allowance Illinois Standard deduction, dependent amount, new tables Kentucky Louisiana Maine Standard deduction increases from $2,480. to $,2,530. Effective February 16th Tax Table updates Maryland Cecil county only was 2.8% now 3% Minnesota Allowance $4,150 up from $4,050.00, new tables Mississippi The formula was changed so that the first $1,000 of income is not taxed. The standard deduction remains $2,300 Missouri Supplemental rate reduced to 5.9% from 6.0%, standard deduction changed on all filing status. A zero percent tax bracket, which was introduced Jan. 9 when the formula most recently was updated, was removed, and the lowest income tax bracket, 1.5 percent, was adjusted accordingly to start at zero. Oregon Effective February 1 st Wage brackets and exemption allowance changed Federal tax withheld (not to exceed $6,650) (was $6,550) Standard Deductions for Single Filing is $2,215 (was $2,175) Standard Deduction for Married Filing is $4,435 (was $4,350) New York Tax tables North Dakota Rhode Island Tax Tables updated & adjusted wage thresholds. Increased withholding allowance following federal $4,150 (was $4,050) Tax Filing status table updates 2
4 South Carolina Agency document standard deduction, dependent amount, new tables Virgin Islands Follows FWT State Unemployment Wage Base Changes State From To Alaska $39,800 $39,500 Arkansas $12,000 $10,000 Colorado $12,500 $12,600 Delaware $18,500 $16,500 Hawaii $44,000 $45,900 Idaho $37,800 $38,200 Iowa $29,300 $29,900 Michigan $9,500 $9,000 Missouri $13,000 $12,500 Montana $31,400 $32,000 Nevada $29,500 $30,500 New Jersey $33,500 $33,700 New Mexico $24,300 $24,200 New York $10,900 $11,100 North Carolina $23,100 $23,500 North Dakota $35,100 $35,500 Ohio $9,000 $9,500 Oklahoma $17,700 $17,600 Oregon $38,400 $39,300 Pennsylvania $9,750 $10,000 Rhode Island $22,400 $23,000 Tennessee $8,000 $7,000 Utah $33,100 $34,300 Vermont $17,300 $17,600 Virgin Islands $23,500 $24,200 Washington $45,000 $47,300 Wyoming $25,400 $24, Wage Base EESDINJ $33,500 $33,700 New rate.0019 was
5 EESUTANJ $33,500 $33,700 EENJFL $33,500 $33,700 New rate.0009 was.001 EENJWF $33,500 $33,700 EESUTAPA 0 0 New rate.0006 was.0007 EETDIHI TDI Maximum Weekly Wage Base is $1, (up from $ ) Local Taxes Code New Rate Old Rate New Wage Limit Kentucky 18D3 KY Alexandria $128, KY Boone $60, County OPT KY05610 KY Boone $60, County OPT 18CB KT Cold Springs $128, City KY08610 KY $128, Covington 18BA KY Crestview $128, Hills KY17265 KY Florence $128, AL KY Fort Wright $128, KY Franklin City $128, KY31464 KY Kenton $128, County 1838 KY Newport $128, F4 KY Simpson $128, County 18AT KY Wilder $128, KY Mayfield Exemption for employee over $50k removed. 1.9% gross wages 18DR- Hodgenfield Estill County Increased rate from 1.25% to 2% 4
6 Michigan Michigan Benton 1 NA New Tax Harbor City Resident Michigan Benton.5 NA New Tax Harbor City Non Res New York LOCYONRES Ohio Akron OH Akron EU - Bedford City Brunswick City LI - Lakemore City W- Monroe MR - Mt Vernon City R7 - Orwell LOC2602S - SD Evergreen 36CM - South Charleston 36LP - Swanton L - Valleyview Franklin 36JT - Wapakoneta City ST - Wellsville SF - Wilmot Village SI - Barnesville Village 36FL - Heath City FH - Medina City JY - Munroe Falls City WG - New Washington Village 561Z - Newton Falls City LOCNILESC - OH Niles City Sebring Village YG - Fostoria.02 NA New Tax 56YH - Lodi.01 NA New Tax 5
7 56YJ - Stoutsville.01 NA New Tax 56YK- Washingtonville.005 NA New Tax 56YL - Williamsport.005 NA New Tax 56AE Caldwell City.01 NA Indiana County Tax Rate Updates IN Bartholomew IN Carroll IN Daviess IN00016-Decatur IN00028-Greene IN Howard IN Martin IN Montgomery IN Orange IN00067-Putnam IN00072-Scott IN Vanderburgh Oregon Oregon Lane County Mass Transit Tax Oregon Trimet Transportation Tax West Virginia West Virginia Charleston SVC Fee Pennsylvania TAX INFORMATION RES RATE NON-RES RATE PSD CODE Altoona, City of - EIT - Altoona Area S D (070502) Black Lick, Township of - LST - Apollo-Ridge S D (030603) Braddock, Borough of - EIT - Woodland Hills S D (029902) Bridgewater, Borough of - EIT - Beaver Area S D (041203) Burrell, Township of - EIT - Blairsville-Saltsburg SD (321103)
8 Chester, City of - EIT - Chester-Upland S D (231232) Clarendon, Borough of - LST - Warren County S D (628302) Delaware, Township of - LST - Warrior Run S D (498003) Duncansville, Borough of - EIT - Hollidaysburg Area S D (073503) Elizabeth, Township of - EIT - Elizabeth Forward S D (023153) Franklin, Borough of - EIT - Conemaugh Valley S D (111403) Frankstown, Township of - EIT - Hollidaysburg Area S D (073503) Glade, Township of - LST - Warren County S D (628302) Hulmeville, Borough of - EIT - Neshaminy S D (097502) Ligonier, Borough of - LST - Ligonier Valley S D (654903) Lower Saucon, Township of - LST - Saucon Valley S D (486003) Mead, Township of - LST - Warren County S D (628302) Montgomery, Township of - LST - Tuscarora S D (286003) North Codorus, Township of - LST - Spring Grove Area S D (676703) Pennsburg, Borough of - LST - Upper Perkiomen S D (468603) Peters, Township of - LST - Tuscarora S D (286003)
9 Pleasant, Township of - LST - Warren County S D (628302) Rankin, Borough of - EIT - Woodland Hills S D (029902) Ringgold, Township of - LST - Punxsutawney Area S D (338003) Upper Mount Bethel, Township of - EIT - Bangor Area S D (480803) West Bradford, Township of - EIT - Downingtown Area S D (152003) Young, Township of - LST - Punxsutawney Area S D (338003) Center, Township of - EIT - Horner-Center S D (323303) Darlington, Township of - LST - Blackhawk S D (041603) Emporium, Borough of - LST - Cameron Co S D (122703) Homer City, Borough of - EIT - Horner-Center S D (323303) Leesport, Borough of - LST - Schuylkill Valley S D (067503) North Woodbury, Township of - LST - Spring Cove S D (077503) Upper Bern, Township of - LST - Hamburg Area S D (063503) Woodcock, Township of - LST - Penncrest S D (204703) Pittston City, Luzerne County EIT
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