04 January 2018

2018 state income tax withholding tables, several states will delay release of 2018 tables due to federal Tax Cuts and Jobs Act

To assist you in reviewing your state income tax withholding rates for 2018, the attached Alert includes a chart of the most recent income tax withholding tables published by the states.  Reference the column “Last update” to identify the last year the publication was updated.  If the last update was prior to 2018 and the pending column is “no”, we have confirmed with the state that no update is expected for 2018. 

Note that several states (Missouri, North Dakota, Ohio, Oregon and Vermont) announced that due to the late enactment of Tax Cuts and Jobs Act of 2017, their 2018 income tax withholding tables will be delayed. Employers are instructed to use the 2017 withholding methods until the 2018 information comes available.  As of the date of this Alert, Puerto Rico had not yet issued its 2018 income tax withholding tables. For 2018 income tax withholding tables pending as of the date of this Alert, see the column “2018 pending.”

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Advisory Services — Employment Tax Advisory
Debera Salam(713) 750-1591
Kristie Lowery(704) 331-1884
Kenneth Hausser(732) 516-4558
Debbie Spyker(720) 931-4321

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ATTACHMENT

EY Payroll News Flash

Document ID: 2018-0016