08 January 2019

2019 state income tax withholding tables

To assist you in reviewing your state income tax withholding rates for 2019, below is 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 2019.

Jurisdiction

Effective date

Pending

Document hyperlink

Alabama

1/1/2018

No

https://revenue.alabama.gov/wp-content/uploads/2018/01/whbooklet_0118.pdf

Arizona

7/1/2010

No

http://dev-az-dor.pantheonsite.io/businesses-arizona/withholding-tax

Arkansas

1/1/2015

No

http://www.dfa.arkansas.gov/offices/incomeTax/ withholding/Documents/withholdTaxTables.pdf

California

1/1/2019

No

https://www.edd.ca.gov/pdf_pub_ctr/de44.pdf

Colorado

3/30/2018

No

https://www.colorado.gov/pacific/sites /default/files/DR1098.pdf?utm_source= getresponse&utm_medium=email&utm_ campaign=pie_ test&utm_content=CO%2527s+ Withholding+Tax+Tables+ Updated+in+Response+to+Federal+Tax+Reform

Connecticut

1/1/2018

Yes

http://www.ct.gov/drs/lib/drs/ publications/pubsip/1-2018/ip2018-1.pdf

Delaware

1/1/2017

No

http://revenue.delaware.gov/services/wit_folder/section24.shtml

District of Columbia

1/1/2018

Yes

https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/ publication/attachments/2018%20FR-230_12.13.17.pdf

Georgia

1/1/2019

No

https://dor.georgia.gov/sites/dor.georgia.gov/files/related_ files/document/TSD/Guide/2019%20 Employers%20 Tax%20Guide%20-%2011.13.18.pdf

Guam

1/1/2018

No

https://www.guamtax.com/info/ StartingYourBusinessOnGuam_042007.pdf

Hawaii

7/1/2017

No

http://files.hawaii.gov/tax/news/pubs/17BkltA.pdf

Idaho

6/20/2018

No

https://tax.idaho.gov/s-results-pub.cfm?doc=EPB00006

Illinois

1/1/2019

No

http://www.revenue.state.il.us/TaxForms/Withholding/IL-700-T.pdf

Indiana

1/1/2019

No

https://www.in.gov/dor/reference/files/dn01.pdf

Iowa

1/1/2019

No

https://tax.iowa.gov/sites/files/idr/documents/IA%20Withholding%20 Formula%20and%20 Instructions%20TY2019.pdf

Kansas

1/1/2017

No

https://www.ksrevenue.org/pdf/kw1002017.pdf

Kentucky

1/1/2019

No

https://revenue.ky.gov/Forms/2019%2042A003(TCF).pdf

Louisiana

2/16/2018

No

Withholding Tables Feb. 16, 2018

Maine

1/1/2018

No

http://www.maine.gov/revenue/forms/with/2018/18_ WH_Tab&Instructions_rev.pdf

Maryland

6/1/2018

Yes

https://forms.marylandtaxes.gov/18_forms/Withholding_Guide.pdf

Massachusetts

1/1/2019

No

https://www.mass.gov/files/documents/2018/12/20/dor-withholding- massachusetts-circular-m.pdf

Michigan

3/1/2018

No

https://www.michigan.gov/documents/ taxes/446_2018_619616_7.pdf

Minnesota

1/1/2019

No

https://www.revenue.state.mn.us/ Forms_and_Instructions/wh_inst_19.pdf

Mississippi

1/1/2019

No

https://www.dor.ms.gov/Business/Documents/8970018.PDF

Missouri

1/1/2019

No

https://dor.mo.gov/forms/4282_2019.pdf

Montana

1/1/2018

No

https://app.mt.gov/myrevenue/Endpoint/DownloadPdf?yearId=705

Nebraska

12/1/2017

No

http://www.revenue.nebraska. gov/circ-en/ 2017/2017cir-en_whole.pdf

New Jersey

9/1/2018

No

https://www.state.nj.us/treasury/taxation/pdf/current/njwt.pdf

New Mexico

1/1/2019

No

http://www.tax.newmexico.gov/witholding-tax-historic-rates.aspx

New York

1/1/2019

No

https://www.tax.ny.gov/pubs_and_bulls/publications/ withholding/wt_computation_rules.htm

North Carolina

1/1/2019

No

https://files.nc.gov/ncdor/documents/files/nc-30_2019.pdf

North Dakota

1/1/2019

No

North Dakota Withholding Tables 2019

Ohio

1/1/2019

No

https://www.tax.ohio.gov/employer_withholding/ employer-withholding-tables-010119.aspx

Oklahoma

1/1/2019

No

https://www.ok.gov/tax/documents/2019WHTables.pdf

Oregon

1/1/2019

No

Withholding Tables

Pennsylvania

3/1/2014

No

https://www.revenue.pa.gov/GeneralTaxInformation/ Current%20Tax%20Rates/Pages/default.aspx

Puerto Rico

1/1/2017

No

http://www.hacienda.gobierno.pr/sites/ default/files/tablas_retencion_2017_2.pdf

Rhode Island

1/1/2019

No

http://www.tax.ri.gov/forms/2019/Withholding/2019% 20Withholding%20Booklet.pdf

South Carolina

1/1/2019

No

https://dor.sc.gov/forms-site/Forms/WH1603F_2019.pdf

Utah

5/1/2018

No

https://tax.utah.gov/forms/pubs/pub-14.pdf

Vermont

1/1/2019

No

https://tax.vermont.gov/sites/tax/files/documents/ WithholdingInstructions.pdf

Virginia

1/1/2016

No

https://www.tax.virginia.gov/sites/default/files/2016-12/ employer-withholding-instructions-any.pdf

West Virginia

1/1/2007

No

http://www.state.wv.us/taxrev/uploads/It100-1-a.pdf

Wisconsin

4/1/2014

No

https://www.revenue.wi.gov/DOR%20Publications/pb166.pdf

.

Jurisdiction

Last update

2018 pending

Link to withholding table

Alabama

9/1/2017

No

https://revenue.alabama.gov/wp-content/ uploads/2017/08/whbooklet_0817.pdf

Arizona

7/1/2010

No

https://www.azdor.gov/Portals/0/Bills/ Withholding%20Booklet%202010.pdf

Arkansas

1/1/2015

No

http://www.dfa.arkansas.gov/offices/ incomeTax/withholding/Documents/withholdTaxTables.pdf

California

1/1/2018

No

http://www.edd.ca.gov/Payroll_ Taxes/Rates_and_Withholding.htm#Withholding

Colorado

1/1/2017

No

https://www.colorado.gov/pacific/sites/default/files/DR1098.pdf

Connecticut

1/1/2018

No

http://www.ct.gov/drs/lib/drs/publications/pubsip/1-2018/ip2018-1.pdf

Delaware

1/1/2017

No

http://revenue.delaware.gov/services/wit_folder/section24.shtml

District of Columbia

1/1/2018

No

https://otr.cfo.dc.gov/sites/default/files/dc/sites/ otr/publication/attachments/2018%20FR-230_12.13.17.pdf

Georgia

1/1/2018

No

https://dor.georgia.gov/sites/dor.georgia.gov/files/related_ files/document/TSD/Guide/2018_Employers_Tax_Guide.pdf

Hawaii

1/1/2013

No

http://files.hawaii.gov/tax/news/pubs/17bklta.pdf

Idaho

7/1/2017

No

https://tax.idaho.gov/pubs/EPB00006_07-03-2017.pdf

Illinois

1/1/2018

No

http://www.revenue.state.il.us/TaxForms/Withholding/IL-700-T.pdf

Indiana

1/1/2018

No

http://www.in.gov/dor/reference/files/dn01.pdf

Iowa

4/1/2006

No

https://tax.iowa.gov/sites/files/idr/forms1/44001_0.pdf

Kansas

1/1/2017

No

https://www.ksrevenue.org/pdf/kw1002017.pdf

Kentucky

1/1/2018

No

https://revenue.ky.gov/Business/PublishingImages/Pages/Emplo yer-Payroll-Withholding/42A003%28T%29%28 2018%29%2810-17%29.pdf

Louisiana

7/1/2009

No

http://www.revenue.louisiana.gov/taxforms/1306(7_09)W.pdf

Maine

1/1/2018

No

http://www.maine.gov/revenue/forms/ with/2018/18_WH_Tab&Instructions_rev.pdf

Maryland

1/1/2018

No

http://forms.marylandtaxes.gov/18_forms/Withholding_Guide.pdf

Massachusetts

1/1/2016

No

http://www.mass.gov/dor/docs/dor/forms/ wage-rpt/pdfs/circ-m-current.pdf

Michigan

1/1/2016

No

http://www.michigan.gov/documents/taxes/446_2016_519513_7.pdf

Michigan

1/1/2018

No

http://www.michigan.gov/documents/ taxes/2016WithholdingTables_505482_7.pdf

Minnesota

1/1/2018

No

http://www.revenue.state.mn.us/Forms_ and_Instructions/wh_inst_18.pdf

Mississippi

1/1/2018

No

http://www.dor.ms.gov/Business/Documents/8970017.pdf

Missouri

1/1/2017

Yes

http://dor.mo.gov/forms/index.php?category=23

Montana

3/1/2017

No

http://revenue.mt.gov/Portals/9/businesses/wage_ withholding/Employers_Tax_Guide.pdf

Nebraska

12/1/2017

No

http://www.revenue.nebraska.gov/circ-en/2017/2017cir-en_whole.pdf

New Jersey

1/1/2010

No

http://www.state.nj.us/treasury/taxation/pdf/current/njwt.pdf

New Mexico

1/1/2014

No

http://www.tax.newmexico.gov/witholding-tax-historic-rates.aspx

New York

1/1/2018

No

https://www.tax.ny.gov/pdf/publications/withholding/nys50.pdf

New York

1/1/2018

No

https://www.tax.ny.gov/pdf/publications/ withholding/nys50_t_nys_118.pdf

North Carolina

1/1/2018

No

https://www.ncdor.gov/documents/income -tax- withholding-tables-and-instructions-employers

North Dakota

1/1/2017

Yes

http://www.nd.gov/tax/user/businesses/formspublications/ income-tax-withholding/income-tax-withholding-instructions — tables

Ohio

1/1/2017

Yes

https://www.tax.ohio.gov/Portals/0/employer_ withholding/2018%20year/WTH_EmployerLetter_ 2017_FS_120817.pdf

Ohio

1/1/2017

Yes

https://www.tax.ohio.gov/Portals/0/employer_ withholding/2018%20year/WTH_EmployerLetter_ 2017_FS_120817.pdf

Oklahoma

1/1/2018

No

https://www.ok.gov/tax/documents/2018WHTables.pdf

Oregon

1/1/2017

Yes

https://www.oregon.gov/DOR/forms/FormsPubs/withholding-tax-formulas_206-436_2017.pdf

Pennsylvania

3/1/2014

No

http://www.revenue.pa.gov/FormsandPublications/ FormsforBusinesses/Documents/ Employer%20Withholding/rev-580.pdf

Puerto Rico

1/1/2017

Yes

http://www.hacienda.gobierno.pr/sites/ default/files/tablas_retencion_2017_2.pdf

Rhode Island

1/1/2018

No

http://www.tax.ri.gov/forms/2018/ Withholding/2018%20Withholding%20Booklet.pdf

South Carolina

1/1/2018

No

https://dor.sc.gov/forms-site/Forms/WH1603F_2018.pdf

Utah

1/1/2018

No

http://www.tax.utah.gov/forms/pubs/pub-14.pdf

Vermont

1/1/2017

Yes

http://tax.vermont.gov/sites/tax/files/ documents/WithholdingInstructions.pdf

Virginia

1/1/2016

No

https://www.tax.virginia.gov/sites/default/files/ 2016-12/employer-withholding-instructions-any.pdf

West Virginia

1/1/2007

No

http://www.state.wv.us/taxrev/uploads/It100-1-a.pdf

Wisconsin

4/1/2014

No

https://www.revenue.wi.gov/DOR%20Publications/pb166.pdf

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Advisory Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)

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ATTACHMENT

EY Payroll News Flash

Document ID: 2019-0065