2020 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND … · 2020 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS State of Vermont Department of Taxes Taxpayer Services Division

2020 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS

State of VermontDepartment of Taxes

Taxpayer Services DivisionP.O. Box 547Montpelier, VT 05601-0547

Email: [email protected]: (802) 828-2551Fax: (802) 828-5787

Website: tax.vermont.gov

Effective 01/01/2020 • Expires 12/31/2020 • Pub. GB-1210

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DEPARTMENT OF TAXES

What payments are subject to Vermont Income Tax Withholding?Wages, pensions, annuities, and other payments are generally subject to Vermont income tax withholding if the payments are subject to federal tax withholding and the payments are made to:

1. a Vermont resident or2. a nonresident of Vermont for services performed in

Vermont.For further information on wages or payments subject to federal withholding tax, see IRS Publication 15 (Circular E) available at irs.gov.

Adjustments for Services Not Performed in VermontNonresidents: When an employee is not a Vermont resident and works in Vermont and another state during a payroll period, compute the tax on the full payment and then multiply the ratio of Vermont hours to total hours. For example, a nonresident employee worked in Vermont for 16 hours during a 40-hour pay period. If the state withholding on the wages for the entire 40 hours is $48.00, the Vermont withholding for the 16 hours is:

$48.00 x 16/40 = $19.20

Residents: If a payment to a Vermont resident includes payment for services performed outside this state, the withholding is computed on the full payment, then reduced by the income tax withheld for the state where services were performed. An employee who moves into Vermont during a tax year is considered a resident for withholding purposes.

Civil Unions or Civil Marriages Vermont withholding for employees who are partners in civil unions or civil marriages is determined by the filing status of the employee—either married filing joint or married filing separate. The Vermont taxable wages may

differ from the federal wages due to the treatment of fringe benefits affecting the employee’s partner.For the purpose of treating a cafeteria plan payment as pre-tax or imputing income from an employer-paid benefit, the federal rules for the payment are applied for state purposes as though the employee’s partner is a spouse. NOTE: This applies only in the case of civil unions and civil marriages and not to domestic partnership arrangements.

2020 Income Tax Withholding InstructionsThis document is designed to provide you with an overview of the Vermont Withholding Tax. If you need further clarification, contact information for the Business Section of the Vermont Department of Taxes is found on page 2 of this document or by visiting our website at tax.vermont.gov.

Tables: see page 3Charts: see page 5

How is Vermont Income Tax Withholding Computed?

The Vermont Income Tax Withholding is computed in the same manner as federal withholding tax by using the Vermont withholding tables or wage bracket charts. The filing status, number of withholding allowances, and any extra withholding for each pay period is determined from the employee’s Form W-4VT, Vermont Employee’s Withholding Allowance Certificate.Employees who have adjusted their federal withholding in anticipation of a credit(s) and employees who are in civil unions or civil marriages will not have the correct Vermont tax withheld unless they complete Form W-4VT.

Employees should complete or udpate Form W-4VT

The Department strongly recommends that employers require their employees to complete or update Form W-4VT. An employer may use the information from federal Form W-4 if a Vermont form is not submitted, but there is a possibility that not enough tax will be withheld. This could result in a tax liability or tax owed when employees file their taxes. If the federal Form W-4 indicates an additional amount of federal withholding for each pay period on Line 6, the Vermont withholding should be increased by 30% of the extra federal withholding.

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Annuities, Supplemental Payments and Deferred Compensation PaymentsYou must withhold Vermont income tax on payments to Vermont residents when federal withholding is required. Vermont withholding is also required where the recipient elects optional federal withholding and does not specifically state that the payment is exempt from Vermont withholding.For periodic payments, the tax is computed using the Vermont wage charts or tables. For non-periodic payments, the Vermont withholding can be estimated at 30% of the federal withholding. In all cases, the taxpayer is responsible for ensuring that the correct amount is withheld to avoid underpayment of the Vermont tax liability.

Payments Under a Non-Qualified Deferred Compensation PlanWhen a person makes a payment that was previously deferred under a non-qualified deferred compensation plan, the correct withholding rate is 6% of the deferred payment. The withholding is based on both the deferred payment and any income that may be derived from the deferred compensation.

Reporting and Remitting Vermont Income Tax WithheldIf you pay wages or make payments to Vermont income tax withholding, you must register with the Vermont Department of Taxes for a withholding account. You may register online at myvtax.vermont.gov, or you may register using Form BR-400, Application for a Business Tax Account, found at tax.vermont.gov/forms.The Department will determine your filing frequency based on your annual withholding totals. You may file your returns and remit the tax online easily and conveniently at myvtax.vermont.gov, or you may file using paper forms available at tax.vermont.gov/forms.

Filing Forms W-2 and/or 1099All employers are required to file Form WHT-434, Annual Withholding Reconciliation. This form serves as the transmittal for Forms W-2 and/or 1099 and reconciles the amount of Vermont income tax withholding reported during the year to the amount of withholding tax shown

on the W-2 and/or 1099 forms. Form WHT-434 and Forms W-2 and 1099 may be filed for 2018 on our online filing site at.myVTax.vermont.gov. The commissioner of taxes has mandated the electronic filing of Form WHT-434 and the accompanying forms for all employers who will submit 25 or more W-2 and/or 1099 forms. Payroll filing services have been mandated to submit all filings electronically.

Combined Fed/State ProgramThe Vermont Department of Taxes is no longer participating in the Combined Fed/State program for submitting W-2 and 1099 forms with the IRS. You must file these forms directly with the Department.

Contact Information for the Department of Taxes and Other Government AgenciesVermont Department of Taxes, Taxpayer Services Division

Mail: PO Box 547 Montpelier, VT 05601-0547Email: [email protected]: (802) 828-2551Fax: (802) 828-5787

Internal Revenue Service (Federal income tax)Website: irs.gov Phone: (800) 829-1040

Social Security Admin. (Social Security/Medicare tax)Website: ssa.gov Phone: (800) 772-1213

Vermont Department of Labor (unemployment insurance, minimum wage, overtime, worker comp.)

Website: labor.vermont.gov Phone: (802) 828-4000

Please note:You are required to submit 1099 forms if:

1. The payment was subject to Vermont withholding or

2. The payment was made to a nonresident of Vermont for services performed in Vermont.

E-file your withholding tax forms at myVTax.vermont.gov.

Find more information on withholding tax at tax.vermont.gov.

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WEEKLY PAYROLLSSingle Married

If Wages* are: If Wages* are:over but not over Vermont withholding is: over but not over Vermont withholding is:$0 $60 $0 of amount over $0 $180 $0 of amount over60 836 0 + 3.35% $60 180 1,477 0 + 3.35% $180

836 1,941 26.00 + 6.60% 836 1,477 3,315 43.45 + 6.60% 1,4771,941 3,983 98.93 + 7.60% 1,941 3,315 4,956 164.76 + 7.60% 3,3153,983 - 254.12 + 8.75% 3,983 4,956 - 289.47 + 8.75% 4,956

BIWEEKLY PAYROLLSSingle Married

If Wages* are: If Wages* are:over but not over Vermont withholding is: over but not over Vermont withholding is:$0 $120 $0 of amount over $0 $361 $0 of amount over

120 1,672 0 + 3.35% $120 361 2,955 0 + 3.35% $3611,672 3,882 51.99 + 6.60% 1,672 2,955 6,630 86.90 + 6.60% 2,9553,882 7,966 197.85 + 7.60% 3,882 6,630 9,913 329.45 + 7.60% 6,6307,966 - 508.24 + 8.75% 7,966 9,913 - 578.96 + 8.75% 9,913

SEMIMONTHLY PAYROLLSSingle Married

If Wages* are: If Wages* are:over but not over Vermont withholding is: over but not over Vermont withholding is:$0 $130 $0 of amount over $0 $391 $0 of amount over

130 1,811 0 + 3.35% $130 391 3,201 0 + 3.35% $3911,811 4,205 56.31 + 6.60% 1,811 3,201 7,182 94.14 + 6.60% 3,2014,205 8,630 214.32 + 7.60% 4,205 7,182 10,739 356.88 + 7.60% 7,1828,630 - 550.62 + 8.75% 8,630 10,739 - 627.21 + 8.75% 10,739

MONTHLY PAYROLLSSingle Married

If Wages* are: If Wages* are:over but not over Vermont withholding is: over but not over Vermont withholding is:$0 $260 $0 of amount over $0 $781 $0 of amount over

260 3,623 0 + 3.35% $260 781 6,402 0 + 3.35% $7813,623 8,410 112.66 + 6.60% 3,623 6,402 14,365 188.30 + 6.60% 6,4028,410 17,260 428.60 + 7.60% 8,410 14,365 21,477 713.86 + 7.60% 14,365

17,260 - 1,101.20 + 8.75% 17,260 21,477 - 1,254.37 + 8.75% 21,477

*use wages after subtracting withholding allowances (one withholding allowance equals $362.50)

Vermont Percentage Method Withholding Tables(for wages paid in 2020)

*use wages after subtracting withholding allowances (one withholding allowance equals $83.65)

*use wages after subtracting withholding allowances (one withholding allowance equals $167.31)

*use wages after subtracting withholding allowances (one withholding allowance equals $181.25)

Effective Date: January 1, 2020 5 Civil union partners use Married table

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Vermont Percentage Method Withholding Tables(for wages paid in 2020)

QUARTERLY PAYROLLSSingle Married

If Wages* are: If Wages* are:over but not over Vermont withholding is: over but not over Vermont withholding is:$0 $781 $0 of amount over $0 $2,344 $0 of amount over

781 10,869 0 + 3.35% $781 2,344 19,206 0 + 3.35% $2,34410,869 25,231 337.95 + 6.60% 10,869 19,206 43,094 564.88 + 6.60% 19,20625,231 51,781 1,285.84 + 7.60% 25,231 43,094 64,431 2,141.49 + 7.60% 43,09451,781 - 3,303.64 + 8.75% 51,781 64,431 - 3,763.10 + 8.75% 64,431

ANNUAL PAYROLLSSingle Married

If Wages* are: If Wages* are:over but not over Vermont withholding is: over but not over Vermont withholding is:$0 $3,125 $0 of amount over $0 $9,375 $0 of amount over

3,125 43,475 0 + 3.35% $3,125 9,375 76,825 0 + 3.35% $9,37543,475 100,925 1,351.73 + 6.60% 43,475 76,825 172,375 2,259.58 + 6.60% 76,825

100,925 207,125 5,143.43 + 7.60% 100,925 172,375 257,725 8,565.88 + 7.60% 172,375207,125 - 13,214.63 + 8.75% 207,125 257,725 - 15,052.48 + 8.75% 257,725

DAILY or MISCELLANEOUS PAYROLLS (per day)Single Married

If Wages* divided by the number of days in the payroll period are:

If Wages* divided by the number of days in the payroll period are:

over but not over over but not over$0 $12.00 $0 of amount over $0 $36.10 $0.00 of amount over

12.00 167.20 0.00 + 3.35% $12.00 36.10 295.50 0.00 + 3.35% $36.10167.20 388.20 5.20 + 6.60% 167.20 295.50 663.00 8.69 + 6.60% 295.50388.20 796.60 19.79 + 7.60% 388.20 663.00 991.30 32.94 + 7.60% 663.00796.60 - 50.82 + 8.75% 796.60 991.30 - 57.90 + 8.75% 991.30

INSTRUCTIONS FOR USING TABLES

$1632.70 - 1477.00 = $155.70Vermont withholding is $53.73. $155.70 x 0.0660 = $ 10.28

$10.28 + 43.45 = $53.73

Because $1632.70 falls between $1477 and $3315, the tax is computed as$43.45 plus 6.60% of the amount over $1477.

EXAMPLEAn employee is paid $1800 each week. Her W-4VT form claims twowithholding allowances and married status. Her state withholding iscomputed from the WEEKLY/Married table on the previous page.

Subtract this amount from the amount of payment.

3. Compute the Vermont tax on the amount from step #2, using the table.

1. Locate the correct table for your payroll frequency. Note the amount of one payroll allowance listed at the bottom of the table.

2. Multiply the amount of one allowance by the number of allowances claimed by the employee on form W-4VT.

Her total withholding allowance is: 2 x $83.65 = $167.30.Her wages (after allowances) are: $1800 - $167.30 = $1632.70.

*use wages after subtracting withholding allowances (one withholding allowance equals $1087.50)

*use wages after subtracting withholding allowances (one withholding allowance equals $4350.00)

*use wages after subtracting withholding allowances (one withholding allowance equals $16.73)

Vermont withholding (per day) is: Vermont withholding (per day) is:

Effective Date: January 1, 2020 6 Civil union partners use Married table

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2020 Vermont Wage Bracket Withholding Charts 2020 Single Weekly Married Weekly

Number of Exemptions Claimed Number of Exemptions ClaimedPayment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10

at leastbut less

than Vermont Withholding is: at leastbut less

than Vermont Withholding is:0 70 0 0 0 0 0 0 0 0 0 0 0 0 195 0 0 0 0 0 0 0 0 0 0 070 85 1 0 0 0 0 0 0 0 0 0 0 195 210 1 0 0 0 0 0 0 0 0 0 085 100 1 0 0 0 0 0 0 0 0 0 0 210 225 1 0 0 0 0 0 0 0 0 0 0100 115 2 0 0 0 0 0 0 0 0 0 0 225 240 2 0 0 0 0 0 0 0 0 0 0115 130 2 0 0 0 0 0 0 0 0 0 0 240 255 2 0 0 0 0 0 0 0 0 0 0

130 145 3 0 0 0 0 0 0 0 0 0 0 255 270 3 0 0 0 0 0 0 0 0 0 0145 160 3 0 0 0 0 0 0 0 0 0 0 270 285 3 0 0 0 0 0 0 0 0 0 0160 175 4 1 0 0 0 0 0 0 0 0 0 285 300 4 1 0 0 0 0 0 0 0 0 0175 190 4 1 0 0 0 0 0 0 0 0 0 300 315 4 1 0 0 0 0 0 0 0 0 0190 205 5 2 0 0 0 0 0 0 0 0 0 315 330 5 2 0 0 0 0 0 0 0 0 0

205 220 5 2 0 0 0 0 0 0 0 0 0 330 345 5 2 0 0 0 0 0 0 0 0 0220 235 6 3 0 0 0 0 0 0 0 0 0 345 360 6 3 0 0 0 0 0 0 0 0 0235 250 6 3 1 0 0 0 0 0 0 0 0 360 375 6 3 1 0 0 0 0 0 0 0 0250 265 7 4 1 0 0 0 0 0 0 0 0 375 390 7 4 1 0 0 0 0 0 0 0 0265 280 7 4 2 0 0 0 0 0 0 0 0 390 405 7 4 2 0 0 0 0 0 0 0 0

280 295 8 5 2 0 0 0 0 0 0 0 0 405 420 8 5 2 0 0 0 0 0 0 0 0295 310 8 5 3 0 0 0 0 0 0 0 0 420 435 8 5 3 0 0 0 0 0 0 0 0310 325 9 6 3 0 0 0 0 0 0 0 0 435 450 9 6 3 0 0 0 0 0 0 0 0325 340 9 6 4 1 0 0 0 0 0 0 0 450 465 9 6 4 1 0 0 0 0 0 0 0340 355 10 7 4 1 0 0 0 0 0 0 0 465 480 10 7 4 1 0 0 0 0 0 0 0

355 370 10 7 5 2 0 0 0 0 0 0 0 480 495 10 7 5 2 0 0 0 0 0 0 0370 385 11 8 5 2 0 0 0 0 0 0 0 495 510 11 8 5 2 0 0 0 0 0 0 0385 400 11 8 6 3 0 0 0 0 0 0 0 510 525 11 8 6 3 0 0 0 0 0 0 0400 415 12 9 6 3 0 0 0 0 0 0 0 525 540 12 9 6 3 1 0 0 0 0 0 0415 430 12 9 7 4 1 0 0 0 0 0 0 540 555 12 9 7 4 1 0 0 0 0 0 0

430 445 13 10 7 4 1 0 0 0 0 0 0 555 570 13 10 7 4 2 0 0 0 0 0 0445 460 13 10 8 5 2 0 0 0 0 0 0 570 585 13 11 8 5 2 0 0 0 0 0 0460 475 14 11 8 5 2 0 0 0 0 0 0 585 600 14 11 8 5 3 0 0 0 0 0 0475 490 14 11 9 6 3 0 0 0 0 0 0 600 615 14 12 9 6 3 0 0 0 0 0 0490 505 15 12 9 6 3 1 0 0 0 0 0 615 630 15 12 9 6 4 1 0 0 0 0 0

505 520 15 12 10 7 4 1 0 0 0 0 0 630 645 15 13 10 7 4 1 0 0 0 0 0520 535 16 13 10 7 4 2 0 0 0 0 0 645 660 16 13 10 7 5 2 0 0 0 0 0535 550 16 13 11 8 5 2 0 0 0 0 0 660 675 16 14 11 8 5 2 0 0 0 0 0550 565 17 14 11 8 5 3 0 0 0 0 0 675 690 17 14 11 8 6 3 0 0 0 0 0565 580 17 14 12 9 6 3 0 0 0 0 0 690 705 17 15 12 9 6 3 1 0 0 0 0

580 595 18 15 12 9 6 4 1 0 0 0 0 705 720 18 15 12 9 7 4 1 0 0 0 0595 610 18 15 13 10 7 4 1 0 0 0 0 720 735 18 16 13 10 7 4 2 0 0 0 0610 625 19 16 13 10 7 5 2 0 0 0 0 735 750 19 16 13 10 8 5 2 0 0 0 0625 640 19 16 14 11 8 5 2 0 0 0 0 750 765 19 17 14 11 8 5 3 0 0 0 0640 655 20 17 14 11 8 6 3 0 0 0 0 765 780 20 17 14 11 9 6 3 0 0 0 0

655 670 20 17 15 12 9 6 3 1 0 0 0 780 795 20 18 15 12 9 6 4 1 0 0 0670 685 21 18 15 12 9 7 4 1 0 0 0 795 810 21 18 15 12 10 7 4 1 0 0 0685 700 21 18 16 13 10 7 4 2 0 0 0 810 825 21 19 16 13 10 7 5 2 0 0 0700 715 22 19 16 13 10 8 5 2 0 0 0 825 840 22 19 16 13 11 8 5 2 0 0 0715 730 22 19 17 14 11 8 5 3 0 0 0 840 855 22 20 17 14 11 8 6 3 0 0 0

Effective Date: January 1, 2020 7 Civil union partners use Married chart

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2020 Vermont Wage Bracket Withholding Charts 2020 Single Weekly Married Weekly

Number of Exemptions Claimed Number of Exemptions ClaimedPayment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10

at leastbut less

than Vermont Withholding is: at leastbut less

than Vermont Withholding is:730 745 23 20 17 14 11 9 6 3 0 0 0 855 870 23 20 17 14 12 9 6 3 0 0 0745 760 23 20 18 15 12 9 6 4 1 0 0 870 885 23 21 18 15 12 9 7 4 1 0 0760 775 24 21 18 15 12 10 7 4 1 0 0 885 900 24 21 18 15 13 10 7 4 1 0 0775 790 24 21 19 16 13 10 7 5 2 0 0 900 915 24 22 19 16 13 10 8 5 2 0 0790 805 25 22 19 16 13 11 8 5 2 0 0 915 930 25 22 19 16 14 11 8 5 2 0 0

805 820 25 22 20 17 14 11 8 6 3 0 0 930 945 25 23 20 17 14 11 9 6 3 0 0820 835 26 23 20 17 14 12 9 6 3 0 0 945 960 26 23 20 17 15 12 9 6 3 1 0835 850 26 23 21 18 15 12 9 7 4 1 0 960 975 26 24 21 18 15 12 10 7 4 1 0850 865 27 24 21 18 16 13 10 7 4 1 0 975 990 27 24 21 18 16 13 10 7 4 2 0865 880 28 24 22 19 16 13 10 8 5 2 0 990 1005 27 25 22 19 16 13 11 8 5 2 0

880 895 29 25 22 19 17 14 11 8 5 2 0 1005 1020 28 25 22 19 17 14 11 8 5 3 0895 910 30 25 23 20 17 14 11 9 6 3 0 1020 1035 28 26 23 20 17 14 12 9 6 3 0910 925 31 26 23 20 18 15 12 9 6 4 1 1035 1050 29 26 23 20 18 15 12 9 6 4 1925 940 32 27 24 21 18 15 12 10 7 4 1 1050 1065 29 27 24 21 18 15 13 10 7 4 1940 955 33 28 24 21 19 16 13 10 7 5 2 1065 1080 30 27 24 21 19 16 13 10 7 5 2

955 970 34 29 25 22 19 16 13 11 8 5 2 1080 1095 30 28 25 22 19 16 14 11 8 5 2970 985 35 30 25 22 20 17 14 11 8 6 3 1095 1110 31 28 25 22 20 17 14 11 8 6 3985 1000 36 31 26 23 20 17 14 12 9 6 3 1110 1125 31 29 26 23 20 17 15 12 9 6 31000 1015 37 32 26 23 21 18 15 12 9 7 4 1125 1140 32 29 26 23 21 18 15 12 9 7 41015 1030 38 33 27 24 21 18 15 13 10 7 4 1140 1155 32 30 27 24 21 18 16 13 10 7 4

1030 1045 39 34 28 24 22 19 16 13 10 8 5 1155 1170 33 30 27 24 22 19 16 13 10 8 51045 1060 40 35 29 25 22 19 16 14 11 8 5 1170 1185 33 31 28 25 22 19 17 14 11 8 51060 1075 41 36 30 25 23 20 17 14 11 9 6 1185 1200 34 31 28 26 23 20 17 14 11 9 61075 1090 42 37 31 26 23 20 17 15 12 9 6 1200 1215 34 32 29 26 23 20 18 15 12 9 61090 1105 43 38 32 27 24 21 18 15 12 10 7 1215 1230 35 32 29 27 24 21 18 15 12 10 7

1105 1120 44 39 33 28 24 21 18 16 13 10 7 1230 1245 35 33 30 27 24 21 19 16 13 10 71120 1135 45 40 34 29 25 22 19 16 13 11 8 1245 1260 36 33 30 28 25 22 19 16 13 11 81135 1150 46 41 35 30 25 22 19 17 14 11 8 1260 1275 36 34 31 28 25 22 20 17 14 11 81150 1165 47 42 36 31 26 23 20 17 14 12 9 1275 1290 37 34 31 29 26 23 20 17 15 12 91165 1180 48 43 37 32 26 23 20 18 15 12 9 1290 1305 37 35 32 29 26 23 21 18 15 12 9

1180 1195 49 44 38 33 27 24 21 18 15 13 10 1305 1320 38 35 32 30 27 24 21 18 16 13 101195 1210 50 45 39 34 28 24 21 19 16 13 10 1320 1335 38 36 33 30 27 24 22 19 16 13 101210 1225 51 46 40 35 29 25 22 19 16 14 11 1335 1350 39 36 33 31 28 25 22 19 17 14 111225 1240 52 47 41 36 30 25 22 20 17 14 11 1350 1365 39 37 34 31 28 25 23 20 17 14 111240 1255 53 48 42 37 31 26 23 20 17 15 12 1365 1380 40 37 34 32 29 26 23 20 18 15 12

1255 1270 54 49 43 38 32 27 23 21 18 15 12 1380 1395 40 38 35 32 29 26 24 21 18 15 121270 1285 55 50 44 39 33 28 24 21 18 16 13 1395 1410 41 38 35 33 30 27 24 21 19 16 131285 1300 56 51 45 40 34 29 24 22 19 16 13 1410 1425 41 39 36 33 30 27 25 22 19 16 131300 1315 57 52 46 41 35 30 25 22 19 17 14 1425 1440 42 39 36 34 31 28 25 22 20 17 141315 1330 58 53 47 42 36 30 25 23 20 17 14 1440 1455 42 40 37 34 31 28 26 23 20 17 14

1330 1345 59 54 48 43 37 31 26 23 20 18 15 1455 1470 43 40 37 35 32 29 26 23 21 18 151345 1360 60 55 49 44 38 32 27 24 21 18 15 1470 1485 43 41 38 35 32 29 27 24 21 18 151360 1375 61 56 50 45 39 33 28 24 21 19 16 1485 1500 44 41 38 36 33 30 27 24 22 19 161375 1390 62 57 51 45 40 34 29 25 22 19 16 1500 1515 45 42 39 36 33 30 28 25 22 19 161390 1405 63 58 52 46 41 35 30 25 22 20 17 1515 1530 46 42 39 37 34 31 28 25 23 20 17

Effective Date: January 1, 2020 8 Civil union partners use Married chart

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2020 Vermont Wage Bracket Withholding Charts 2020 Single Biweekly Married Biweekly

Number of Exemptions Claimed Number of Exemptions ClaimedPayment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10

at leastbut less

than Vermont Withholding is: at leastbut less

than Vermont Withholding is:0 140 0 0 0 0 0 0 0 0 0 0 0 0 390 0 0 0 0 0 0 0 0 0 0 0

140 170 1 0 0 0 0 0 0 0 0 0 0 390 420 1 0 0 0 0 0 0 0 0 0 0170 200 2 0 0 0 0 0 0 0 0 0 0 420 450 2 0 0 0 0 0 0 0 0 0 0200 230 3 0 0 0 0 0 0 0 0 0 0 450 480 3 0 0 0 0 0 0 0 0 0 0230 260 4 0 0 0 0 0 0 0 0 0 0 480 510 5 0 0 0 0 0 0 0 0 0 0

260 290 5 0 0 0 0 0 0 0 0 0 0 510 540 6 0 0 0 0 0 0 0 0 0 0290 320 6 1 0 0 0 0 0 0 0 0 0 540 570 7 1 0 0 0 0 0 0 0 0 0320 350 7 2 0 0 0 0 0 0 0 0 0 570 600 8 2 0 0 0 0 0 0 0 0 0350 380 8 3 0 0 0 0 0 0 0 0 0 600 630 9 3 0 0 0 0 0 0 0 0 0380 410 9 4 0 0 0 0 0 0 0 0 0 630 660 10 4 0 0 0 0 0 0 0 0 0

410 440 10 5 0 0 0 0 0 0 0 0 0 660 690 11 5 0 0 0 0 0 0 0 0 0440 470 11 6 0 0 0 0 0 0 0 0 0 690 720 12 6 0 0 0 0 0 0 0 0 0470 500 12 7 1 0 0 0 0 0 0 0 0 720 750 13 7 1 0 0 0 0 0 0 0 0500 530 13 8 2 0 0 0 0 0 0 0 0 750 780 14 8 2 0 0 0 0 0 0 0 0530 560 14 9 3 0 0 0 0 0 0 0 0 780 810 15 9 3 0 0 0 0 0 0 0 0

560 590 15 10 4 0 0 0 0 0 0 0 0 810 840 16 10 4 0 0 0 0 0 0 0 0590 620 16 11 5 0 0 0 0 0 0 0 0 840 870 17 11 5 0 0 0 0 0 0 0 0620 650 17 12 6 0 0 0 0 0 0 0 0 870 900 18 12 6 1 0 0 0 0 0 0 0650 680 18 13 7 1 0 0 0 0 0 0 0 900 930 19 13 7 2 0 0 0 0 0 0 0680 710 19 14 8 2 0 0 0 0 0 0 0 930 960 20 14 8 3 0 0 0 0 0 0 0

710 740 20 15 9 3 0 0 0 0 0 0 0 960 990 21 15 9 4 0 0 0 0 0 0 0740 770 21 16 10 4 0 0 0 0 0 0 0 990 1020 22 16 10 5 0 0 0 0 0 0 0770 800 22 17 11 5 0 0 0 0 0 0 0 1020 1050 23 17 11 6 0 0 0 0 0 0 0800 830 23 18 12 6 1 0 0 0 0 0 0 1050 1080 24 18 12 7 1 0 0 0 0 0 0830 860 24 19 13 7 2 0 0 0 0 0 0 1080 1110 25 19 13 8 2 0 0 0 0 0 0

860 890 25 20 14 8 3 0 0 0 0 0 0 1110 1140 26 20 14 9 3 0 0 0 0 0 0890 920 26 21 15 9 4 0 0 0 0 0 0 1140 1170 27 21 15 10 4 0 0 0 0 0 0920 950 27 22 16 10 5 0 0 0 0 0 0 1170 1200 28 22 16 11 5 0 0 0 0 0 0950 980 28 23 17 11 6 0 0 0 0 0 0 1200 1230 29 23 17 12 6 1 0 0 0 0 0980 1010 29 24 18 12 7 1 0 0 0 0 0 1230 1260 30 24 18 13 7 2 0 0 0 0 0

1010 1040 30 25 19 13 8 2 0 0 0 0 0 1260 1290 31 25 19 14 8 3 0 0 0 0 01040 1070 31 26 20 15 9 3 0 0 0 0 0 1290 1320 32 26 20 15 9 4 0 0 0 0 01070 1100 32 27 21 16 10 4 0 0 0 0 0 1320 1350 33 27 21 16 10 5 0 0 0 0 01100 1130 33 28 22 17 11 5 0 0 0 0 0 1350 1380 34 28 22 17 11 6 0 0 0 0 01130 1160 34 29 23 18 12 6 1 0 0 0 0 1380 1410 35 29 23 18 12 7 1 0 0 0 0

1160 1190 35 30 24 19 13 7 2 0 0 0 0 1410 1440 36 30 24 19 13 8 2 0 0 0 01190 1220 36 31 25 20 14 8 3 0 0 0 0 1440 1470 37 31 25 20 14 9 3 0 0 0 01220 1250 37 32 26 21 15 9 4 0 0 0 0 1470 1500 38 32 26 21 15 10 4 0 0 0 01250 1280 38 33 27 22 16 10 5 0 0 0 0 1500 1530 39 33 27 22 16 11 5 0 0 0 01280 1310 39 34 28 23 17 11 6 0 0 0 0 1530 1560 40 34 28 23 17 12 6 0 0 0 0

1310 1340 40 35 29 24 18 12 7 1 0 0 0 1560 1590 41 35 29 24 18 13 7 1 0 0 01340 1370 41 36 30 25 19 13 8 2 0 0 0 1590 1620 42 36 30 25 19 14 8 2 0 0 01370 1400 42 37 31 26 20 14 9 3 0 0 0 1620 1650 43 37 31 26 20 15 9 3 0 0 01400 1430 43 38 32 27 21 15 10 4 0 0 0 1650 1680 44 38 32 27 21 16 10 4 0 0 01430 1460 44 39 33 28 22 16 11 5 0 0 0 1680 1710 45 39 33 28 22 17 11 5 0 0 0

Effective Date: January 1, 2020 9 Civil union partners use Married chart

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2020 Vermont Wage Bracket Withholding Charts 2020 Single Biweekly Married Biweekly

Number of Exemptions Claimed

Payment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10at least

but less than Vermont Withholding is: at least

but less than Vermont Withholding is:

1460 1490 45 40 34 29 23 17 12 6 1 0 0 1710 1740 46 40 34 29 23 18 12 6 1 0 01490 1520 46 41 35 30 24 18 13 7 2 0 0 1740 1770 47 41 36 30 24 19 13 7 2 0 01520 1550 47 42 36 31 25 19 14 8 3 0 0 1770 1800 48 42 37 31 25 20 14 8 3 0 01550 1580 48 43 37 32 26 20 15 9 4 0 0 1800 1830 49 43 38 32 26 21 15 9 4 0 01580 1610 49 44 38 33 27 21 16 10 5 0 0 1830 1860 50 44 39 33 27 22 16 10 5 0 0

1610 1640 50 45 39 34 28 22 17 11 6 0 0 1860 1890 51 45 40 34 28 23 17 11 6 0 01640 1670 51 46 40 35 29 23 18 12 7 1 0 1890 1920 52 46 41 35 29 24 18 13 7 1 01670 1700 53 47 41 36 30 24 19 13 8 2 0 1920 1950 53 47 42 36 30 25 19 14 8 2 01700 1730 55 48 42 37 31 25 20 14 9 3 0 1950 1980 54 48 43 37 31 26 20 15 9 3 01730 1760 57 49 43 38 32 26 21 15 10 4 0 1980 2010 55 49 44 38 32 27 21 16 10 4 0

1760 1790 59 50 44 39 33 27 22 16 11 5 0 2010 2040 56 50 45 39 33 28 22 17 11 5 01790 1820 61 51 45 40 34 28 23 17 12 6 0 2040 2070 57 51 46 40 34 29 23 18 12 6 11820 1850 63 52 46 41 35 29 24 18 13 7 1 2070 2100 58 52 47 41 35 30 24 19 13 7 21850 1880 65 54 47 42 36 30 25 19 14 8 2 2100 2130 59 53 48 42 36 31 25 20 14 8 31880 1910 67 56 48 43 37 31 26 20 15 9 3 2130 2160 60 54 49 43 37 32 26 21 15 9 4

1910 1940 69 58 49 44 38 32 27 21 16 10 4 2160 2190 61 55 50 44 38 33 27 22 16 10 51940 1970 71 60 50 45 39 33 28 22 17 11 5 2190 2220 62 56 51 45 39 34 28 23 17 11 61970 2000 73 62 51 46 40 34 29 23 18 12 6 2220 2250 63 57 52 46 40 35 29 24 18 12 72000 2030 75 64 53 47 41 35 30 24 19 13 7 2250 2280 64 58 53 47 41 36 30 25 19 13 82030 2060 77 66 55 48 42 36 31 25 20 14 8 2280 2310 65 59 54 48 42 37 31 26 20 14 9

2060 2090 79 68 56 49 43 37 32 26 21 15 9 2310 2340 66 60 55 49 43 38 32 27 21 15 102090 2120 81 70 58 50 44 38 33 27 22 16 10 2340 2370 67 61 56 50 44 39 33 28 22 16 112120 2150 83 71 60 51 45 39 34 28 23 17 11 2370 2400 68 62 57 51 45 40 34 29 23 17 122150 2180 85 73 62 52 46 40 35 29 24 18 12 2400 2430 69 63 58 52 46 41 35 30 24 18 132180 2210 87 75 64 53 47 41 36 30 25 19 13 2430 2460 70 64 59 53 47 42 36 31 25 19 14

2210 2240 88 77 66 55 48 42 37 31 26 20 14 2460 2490 71 65 60 54 48 43 37 32 26 20 152240 2270 90 79 68 57 49 43 38 32 27 21 15 2490 2520 72 66 61 55 49 44 38 33 27 21 162270 2300 92 81 70 59 50 44 39 33 28 22 16 2520 2550 73 67 62 56 50 45 39 34 28 22 172300 2330 94 83 72 61 51 46 40 34 29 23 17 2550 2580 74 68 63 57 51 46 40 35 29 23 182330 2360 96 85 74 63 52 47 41 35 30 24 18 2580 2610 75 69 64 58 52 47 41 36 30 24 19

2360 2390 98 87 76 65 54 48 42 36 31 25 19 2610 2640 76 70 65 59 53 48 42 37 31 25 202390 2420 100 89 78 67 56 49 43 37 32 26 20 2640 2670 77 71 66 60 54 49 43 38 32 26 212420 2450 102 91 80 69 58 50 44 38 33 27 21 2670 2700 78 72 67 61 55 50 44 39 33 27 222450 2480 104 93 82 71 60 51 45 39 34 28 23 2700 2730 79 73 68 62 56 51 45 40 34 28 232480 2510 106 95 84 73 62 52 46 40 35 29 24 2730 2760 80 74 69 63 57 52 46 41 35 29 24

2510 2540 108 97 86 75 64 53 47 41 36 30 25 2760 2790 81 75 70 64 58 53 47 42 36 30 252540 2570 110 99 88 77 66 55 48 42 37 31 26 2790 2820 82 76 71 65 59 54 48 43 37 31 262570 2600 112 101 90 79 68 57 49 43 38 32 27 2820 2850 83 77 72 66 60 55 49 44 38 32 272600 2630 114 103 92 81 70 59 50 44 39 33 28 2850 2880 84 78 73 67 61 56 50 45 39 33 282630 2660 116 105 94 83 72 61 51 45 40 34 29 2880 2910 85 79 74 68 62 57 51 46 40 34 29

2660 2690 118 107 96 85 74 63 52 46 41 35 30 2910 2940 86 80 75 69 63 58 52 47 41 35 302690 2720 120 109 98 87 76 65 54 47 42 36 31 2940 2970 87 81 76 70 64 59 53 48 42 36 312720 2750 122 111 100 89 78 67 56 48 43 37 32 2970 3000 89 82 77 71 65 60 54 49 43 37 322750 2780 124 113 102 91 80 69 58 49 44 38 33 3000 3030 91 83 78 72 67 61 55 50 44 38 332780 2810 126 115 104 93 82 71 60 50 45 39 34 3030 3060 93 84 79 73 68 62 56 51 45 39 34

Number of Exemptions Claimed

Effective Date: January 1, 2020 10 Civil union partners use Married chart

Page 9 of 14

2020 Vermont Wage Bracket Withholding Charts 2020 Single Semimonthly Married Semimonthly

Number of Exemptions Claimed

Payment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10at least

but less than Vermont Withholding is: at least

but less than Vermont Withholding is:

0 140 0 0 0 0 0 0 0 0 0 0 0 0 390 0 0 0 0 0 0 0 0 0 0 0140 170 1 0 0 0 0 0 0 0 0 0 0 390 420 0 0 0 0 0 0 0 0 0 0 0170 200 2 0 0 0 0 0 0 0 0 0 0 420 450 1 0 0 0 0 0 0 0 0 0 0200 230 3 0 0 0 0 0 0 0 0 0 0 450 480 2 0 0 0 0 0 0 0 0 0 0230 260 4 0 0 0 0 0 0 0 0 0 0 480 510 3 0 0 0 0 0 0 0 0 0 0

260 290 5 0 0 0 0 0 0 0 0 0 0 510 540 5 0 0 0 0 0 0 0 0 0 0290 320 6 0 0 0 0 0 0 0 0 0 0 540 570 6 0 0 0 0 0 0 0 0 0 0320 350 7 1 0 0 0 0 0 0 0 0 0 570 600 7 0 0 0 0 0 0 0 0 0 0350 380 8 2 0 0 0 0 0 0 0 0 0 600 630 8 1 0 0 0 0 0 0 0 0 0380 410 9 3 0 0 0 0 0 0 0 0 0 630 660 9 2 0 0 0 0 0 0 0 0 0

410 440 10 4 0 0 0 0 0 0 0 0 0 660 690 10 3 0 0 0 0 0 0 0 0 0440 470 11 5 0 0 0 0 0 0 0 0 0 690 720 11 4 0 0 0 0 0 0 0 0 0470 500 12 6 0 0 0 0 0 0 0 0 0 720 750 12 5 0 0 0 0 0 0 0 0 0500 530 13 7 1 0 0 0 0 0 0 0 0 750 780 13 6 0 0 0 0 0 0 0 0 0530 560 14 8 2 0 0 0 0 0 0 0 0 780 810 14 7 1 0 0 0 0 0 0 0 0

560 590 15 9 3 0 0 0 0 0 0 0 0 810 840 15 8 2 0 0 0 0 0 0 0 0590 620 16 10 4 0 0 0 0 0 0 0 0 840 870 16 9 3 0 0 0 0 0 0 0 0620 650 17 11 5 0 0 0 0 0 0 0 0 870 900 17 10 4 0 0 0 0 0 0 0 0650 680 18 12 6 0 0 0 0 0 0 0 0 900 930 18 11 5 0 0 0 0 0 0 0 0680 710 19 13 7 1 0 0 0 0 0 0 0 930 960 19 12 6 0 0 0 0 0 0 0 0

710 740 20 14 8 2 0 0 0 0 0 0 0 960 990 20 14 7 1 0 0 0 0 0 0 0740 770 21 15 9 3 0 0 0 0 0 0 0 990 1020 21 15 8 2 0 0 0 0 0 0 0770 800 22 16 10 4 0 0 0 0 0 0 0 1020 1050 22 16 9 3 0 0 0 0 0 0 0800 830 23 17 11 5 0 0 0 0 0 0 0 1050 1080 23 17 10 4 0 0 0 0 0 0 0830 860 24 18 12 6 0 0 0 0 0 0 0 1080 1110 24 18 11 5 0 0 0 0 0 0 0

860 890 25 19 13 7 1 0 0 0 0 0 0 1110 1140 25 19 12 6 0 0 0 0 0 0 0890 920 26 20 14 8 2 0 0 0 0 0 0 1140 1170 26 20 13 7 1 0 0 0 0 0 0920 950 27 21 15 9 3 0 0 0 0 0 0 1170 1200 27 21 14 8 2 0 0 0 0 0 0950 980 28 22 16 10 4 0 0 0 0 0 0 1200 1230 28 22 15 9 3 0 0 0 0 0 0980 1010 29 23 17 11 5 0 0 0 0 0 0 1230 1260 29 23 16 10 4 0 0 0 0 0 0

1010 1040 30 24 18 12 6 0 0 0 0 0 0 1260 1290 30 24 17 11 5 0 0 0 0 0 01040 1070 31 25 19 13 7 1 0 0 0 0 0 1290 1320 31 25 18 12 6 0 0 0 0 0 01070 1100 32 26 20 14 8 2 0 0 0 0 0 1320 1350 32 26 19 13 7 1 0 0 0 0 01100 1130 33 27 21 15 9 3 0 0 0 0 0 1350 1380 33 27 20 14 8 2 0 0 0 0 01130 1160 34 28 22 16 10 4 0 0 0 0 0 1380 1410 34 28 22 15 9 3 0 0 0 0 0

1160 1190 35 29 23 17 11 5 0 0 0 0 0 1410 1440 35 29 23 16 10 4 0 0 0 0 01190 1220 36 30 24 18 12 6 0 0 0 0 0 1440 1470 36 30 24 17 11 5 0 0 0 0 01220 1250 37 31 25 19 13 7 1 0 0 0 0 1470 1500 37 31 25 18 12 6 0 0 0 0 01250 1280 38 32 26 20 14 8 2 0 0 0 0 1500 1530 38 32 26 19 13 7 1 0 0 0 01280 1310 39 33 27 21 15 9 3 0 0 0 0 1530 1560 39 33 27 20 14 8 2 0 0 0 0

1310 1340 40 34 28 22 16 10 4 0 0 0 0 1560 1590 40 34 28 21 15 9 3 0 0 0 01340 1370 41 35 29 23 17 11 5 0 0 0 0 1590 1620 41 35 29 22 16 10 4 0 0 0 01370 1400 42 36 30 24 18 12 6 0 0 0 0 1620 1650 42 36 30 23 17 11 5 0 0 0 01400 1430 43 37 31 25 19 13 7 1 0 0 0 1650 1680 43 37 31 24 18 12 6 0 0 0 01430 1460 44 38 32 26 20 14 8 2 0 0 0 1680 1710 44 38 32 25 19 13 7 1 0 0 0

Number of Exemptions Claimed

Effective Date: January 1, 2020 11 Civil union partners use Married chart

Page 10 of 14

2020 Vermont Wage Bracket Withholding Charts 2020 Single Semimonthly Married Semimonthly

Number of Exemptions Claimed Number of Exemptions ClaimedPayment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10

at leastbut less

than Vermont Withholding is: at leastbut less

than Vermont Withholding is:1460 1490 45 39 33 27 21 15 9 3 0 0 0 1710 1740 45 39 33 26 20 14 8 2 0 0 01490 1520 46 40 34 28 22 16 10 4 0 0 0 1740 1770 46 40 34 27 21 15 9 3 0 0 01520 1550 47 41 35 29 23 17 11 5 0 0 0 1770 1800 47 41 35 28 22 16 10 4 0 0 01550 1580 48 42 36 30 24 18 12 6 0 0 0 1800 1830 48 42 36 30 23 17 11 5 0 0 01580 1610 49 43 37 31 25 19 13 7 0 0 0 1830 1860 49 43 37 31 24 18 12 6 0 0 0

1610 1640 50 44 38 32 26 20 14 8 2 0 0 1860 1890 50 44 38 32 25 19 13 7 1 0 01640 1670 51 45 39 33 27 21 15 9 3 0 0 1890 1920 51 45 39 33 26 20 14 8 2 0 01670 1700 52 46 40 34 28 22 16 10 4 0 0 1920 1950 52 46 40 34 27 21 15 9 3 0 01700 1730 53 47 41 35 29 23 17 11 5 0 0 1950 1980 53 47 41 35 28 22 16 10 4 0 01730 1760 54 48 42 36 30 24 18 12 6 0 0 1980 2010 54 48 42 36 29 23 17 11 5 0 0

1760 1790 55 49 43 37 31 25 19 13 7 0 0 2010 2040 55 49 43 37 30 24 18 12 6 0 01790 1820 56 50 44 38 32 26 20 14 8 1 0 2040 2070 56 50 44 38 31 25 19 13 7 1 01820 1850 58 51 45 39 33 27 21 15 9 2 0 2070 2100 57 51 45 39 32 26 20 14 8 2 01850 1880 60 52 46 40 34 28 22 16 10 3 0 2100 2130 58 52 46 40 33 27 21 15 9 3 01880 1910 62 53 47 41 35 29 23 17 11 4 0 2130 2160 59 53 47 41 34 28 22 16 10 4 0

1910 1940 64 54 48 42 36 30 24 18 12 5 0 2160 2190 60 54 48 42 35 29 23 17 11 5 01940 1970 66 55 49 43 37 31 25 19 13 6 0 2190 2220 61 55 49 43 36 30 24 18 12 6 01970 2000 68 56 50 44 38 32 26 20 14 7 1 2220 2250 62 56 50 44 37 31 25 19 13 7 12000 2030 70 58 51 45 39 33 27 21 15 8 2 2250 2280 63 57 51 45 39 32 26 20 14 8 22030 2060 72 60 52 46 40 34 28 22 16 9 3 2280 2310 64 58 52 46 40 33 27 21 15 9 3

2060 2090 74 62 53 47 41 35 29 23 17 11 4 2310 2340 65 59 53 47 41 34 28 22 16 10 42090 2120 76 64 54 48 42 36 30 24 18 12 5 2340 2370 66 60 54 48 42 35 29 23 17 11 52120 2150 78 66 55 49 43 37 31 25 19 13 6 2370 2400 67 61 55 49 43 36 30 24 18 12 62150 2180 80 68 56 50 44 38 32 26 20 14 7 2400 2430 68 62 56 50 44 37 31 25 19 13 72180 2210 82 70 58 51 45 39 33 27 21 15 8 2430 2460 69 63 57 51 45 38 32 26 20 14 8

2210 2240 84 72 60 52 46 40 34 28 22 16 9 2460 2490 70 64 58 52 46 39 33 27 21 15 92240 2270 86 74 62 53 47 41 35 29 23 17 10 2490 2520 71 65 59 53 47 40 34 28 22 16 102270 2300 88 76 64 54 48 42 36 30 24 18 11 2520 2550 72 66 60 54 48 41 35 29 23 17 112300 2330 90 78 66 55 49 43 37 31 25 19 12 2550 2580 73 67 61 55 49 42 36 30 24 18 122330 2360 92 80 68 56 50 44 38 32 26 20 13 2580 2610 74 68 62 56 50 43 37 31 25 19 13

2360 2390 94 82 70 58 51 45 39 33 27 21 14 2610 2640 75 69 63 57 51 44 38 32 26 20 142390 2420 95 84 72 60 52 46 40 34 28 22 15 2640 2670 76 70 64 58 52 45 39 33 27 21 152420 2450 97 86 74 62 53 47 41 35 29 23 16 2670 2700 77 71 65 59 53 47 40 34 28 22 162450 2480 99 87 76 64 54 48 42 36 30 24 17 2700 2730 78 72 66 60 54 48 41 35 29 23 172480 2510 101 89 78 66 55 49 43 37 31 25 19 2730 2760 79 73 67 61 55 49 42 36 30 24 18

2510 2540 103 91 79 68 56 50 44 38 32 26 20 2760 2790 80 74 68 62 56 50 43 37 31 25 192540 2570 105 93 81 70 58 51 45 39 33 27 21 2790 2820 81 75 69 63 57 51 44 38 32 26 202570 2600 107 95 83 71 60 52 46 40 34 28 22 2820 2850 82 76 70 64 58 52 45 39 33 27 212600 2630 109 97 85 73 62 53 47 41 35 29 23 2850 2880 83 77 71 65 59 53 46 40 34 28 222630 2660 111 99 87 75 63 54 48 42 36 30 24 2880 2910 84 78 72 66 60 54 47 41 35 29 23

2660 2690 113 101 89 77 65 55 49 43 37 31 25 2910 2940 85 79 73 67 61 55 48 42 36 30 242690 2720 115 103 91 79 67 56 50 44 38 32 26 2940 2970 86 80 74 68 62 56 49 43 37 31 252720 2750 117 105 93 81 69 57 51 45 39 33 27 2970 3000 87 81 75 69 63 57 50 44 38 32 262750 2780 119 107 95 83 71 59 52 46 40 34 28 3000 3030 88 82 76 70 64 58 51 45 39 33 272780 2810 121 109 97 85 73 61 53 47 41 35 29 3030 3060 89 83 77 71 65 59 52 46 40 34 28

Effective Date: January 1, 2020 12 Civil union partners use Married chart

Page 11 of 14

2020 Vermont Wage Bracket Withholding Charts 2020 Single Monthly Married Monthly

Number of Exemptions Claimed Number of Exemptions ClaimedPayment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10

at leastbut less

than Vermont Withholding is: at leastbut less

than Vermont Withholding is:0 280 0 0 0 0 0 0 0 0 0 0 0 0 780 0 0 0 0 0 0 0 0 0 0 0

280 340 2 0 0 0 0 0 0 0 0 0 0 780 840 1 0 0 0 0 0 0 0 0 0 0340 400 4 0 0 0 0 0 0 0 0 0 0 840 900 3 0 0 0 0 0 0 0 0 0 0400 460 6 0 0 0 0 0 0 0 0 0 0 900 960 5 0 0 0 0 0 0 0 0 0 0460 520 8 0 0 0 0 0 0 0 0 0 0 960 1020 7 0 0 0 0 0 0 0 0 0 0

520 580 10 0 0 0 0 0 0 0 0 0 0 1020 1080 9 0 0 0 0 0 0 0 0 0 0580 640 12 0 0 0 0 0 0 0 0 0 0 1080 1140 11 0 0 0 0 0 0 0 0 0 0640 700 14 2 0 0 0 0 0 0 0 0 0 1140 1200 13 1 0 0 0 0 0 0 0 0 0700 760 16 4 0 0 0 0 0 0 0 0 0 1200 1260 15 3 0 0 0 0 0 0 0 0 0760 820 18 6 0 0 0 0 0 0 0 0 0 1260 1320 17 5 0 0 0 0 0 0 0 0 0

820 880 20 8 0 0 0 0 0 0 0 0 0 1320 1380 19 7 0 0 0 0 0 0 0 0 0880 940 22 10 0 0 0 0 0 0 0 0 0 1380 1440 21 9 0 0 0 0 0 0 0 0 0940 1000 24 12 0 0 0 0 0 0 0 0 0 1440 1500 23 11 0 0 0 0 0 0 0 0 01000 1060 26 14 1 0 0 0 0 0 0 0 0 1500 1560 25 13 1 0 0 0 0 0 0 0 01060 1120 28 16 4 0 0 0 0 0 0 0 0 1560 1620 27 15 3 0 0 0 0 0 0 0 0

1120 1180 30 18 6 0 0 0 0 0 0 0 0 1620 1680 29 17 5 0 0 0 0 0 0 0 01180 1240 32 20 8 0 0 0 0 0 0 0 0 1680 1740 31 19 7 0 0 0 0 0 0 0 01240 1300 34 22 10 0 0 0 0 0 0 0 0 1740 1800 33 21 9 0 0 0 0 0 0 0 01300 1360 36 24 12 0 0 0 0 0 0 0 0 1800 1860 35 23 11 0 0 0 0 0 0 0 01360 1420 38 26 14 1 0 0 0 0 0 0 0 1860 1920 37 25 13 1 0 0 0 0 0 0 0

1420 1480 40 28 16 3 0 0 0 0 0 0 0 1920 1980 39 27 15 3 0 0 0 0 0 0 01480 1540 42 30 18 5 0 0 0 0 0 0 0 1980 2040 41 29 17 5 0 0 0 0 0 0 01540 1600 44 32 20 7 0 0 0 0 0 0 0 2040 2100 43 31 19 7 0 0 0 0 0 0 01600 1660 46 34 22 9 0 0 0 0 0 0 0 2100 2160 45 33 21 9 0 0 0 0 0 0 01660 1720 48 36 24 11 0 0 0 0 0 0 0 2160 2220 47 35 23 11 0 0 0 0 0 0 0

1720 1780 50 38 26 13 1 0 0 0 0 0 0 2220 2280 49 37 25 13 1 0 0 0 0 0 01780 1840 52 40 28 15 3 0 0 0 0 0 0 2280 2340 51 39 27 15 3 0 0 0 0 0 01840 1900 54 42 30 17 5 0 0 0 0 0 0 2340 2400 53 41 29 17 5 0 0 0 0 0 01900 1960 56 44 32 19 7 0 0 0 0 0 0 2400 2460 55 43 31 19 7 0 0 0 0 0 01960 2020 58 46 34 22 9 0 0 0 0 0 0 2460 2520 57 45 33 21 9 0 0 0 0 0 0

2020 2080 60 48 36 24 11 0 0 0 0 0 0 2520 2580 59 47 35 23 11 0 0 0 0 0 02080 2140 62 50 38 26 13 1 0 0 0 0 0 2580 2640 61 49 37 25 13 1 0 0 0 0 02140 2200 64 52 40 28 15 3 0 0 0 0 0 2640 2700 63 51 39 27 15 3 0 0 0 0 02200 2260 66 54 42 30 17 5 0 0 0 0 0 2700 2760 65 53 41 29 17 5 0 0 0 0 02260 2320 68 56 44 32 19 7 0 0 0 0 0 2760 2820 67 55 43 31 19 7 0 0 0 0 0

2320 2380 70 58 46 34 21 9 0 0 0 0 0 2820 2880 69 57 45 33 21 9 0 0 0 0 02380 2440 72 60 48 36 23 11 0 0 0 0 0 2880 2940 71 59 47 35 23 11 0 0 0 0 02440 2500 74 62 50 38 25 13 1 0 0 0 0 2940 3000 73 61 49 37 25 13 0 0 0 0 02500 2560 76 64 52 40 27 15 3 0 0 0 0 3000 3060 75 63 51 39 27 15 2 0 0 0 02560 2620 78 66 54 42 29 17 5 0 0 0 0 3060 3120 77 65 53 41 29 17 4 0 0 0 0

2620 2680 80 68 56 44 31 19 7 0 0 0 0 3120 3180 79 67 55 43 31 19 6 0 0 0 02680 2740 82 70 58 46 33 21 9 0 0 0 0 3180 3240 81 69 57 45 33 21 9 0 0 0 02740 2800 84 72 60 48 35 23 11 0 0 0 0 3240 3300 83 71 59 47 35 23 11 0 0 0 02800 2860 86 74 62 50 38 25 13 1 0 0 0 3300 3360 85 73 61 49 37 25 13 0 0 0 02860 2920 88 76 64 52 40 27 15 3 0 0 0 3360 3420 87 75 63 51 39 27 15 2 0 0 0

Effective Date: January 1, 2020 13 Civil union partners use Married chart

Page 12 of 14

2020 Vermont Wage Bracket Withholding Charts 2020 Single Monthly Married Monthly

Number of Exemptions Claimed Number of Exemptions ClaimedPayment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10

at leastbut less

than Vermont Withholding is: at leastbut less

than Vermont Withholding is:2920 2980 90 78 66 54 42 29 17 5 0 0 0 3420 3480 89 77 65 53 41 29 17 4 0 0 02980 3040 92 80 68 56 44 31 19 7 0 0 0 3480 3540 91 79 67 55 43 31 19 6 0 0 03040 3100 94 82 70 58 46 33 21 9 0 0 0 3540 3600 93 81 69 57 45 33 21 8 0 0 03100 3160 96 84 72 60 48 35 23 11 0 0 0 3600 3660 95 83 71 59 47 35 23 10 0 0 03160 3220 98 86 74 62 50 37 25 13 1 0 0 3660 3720 97 85 73 61 49 37 25 12 0 0 0

3220 3280 100 88 76 64 52 39 27 15 3 0 0 3720 3780 99 87 75 63 51 39 27 14 2 0 03280 3340 102 90 78 66 54 41 29 17 5 0 0 3780 3840 101 89 77 65 53 41 29 16 4 0 03340 3400 104 92 80 68 56 43 31 19 7 0 0 3840 3900 103 91 79 67 55 43 31 18 6 0 03400 3460 106 94 82 70 58 45 33 21 9 0 0 3900 3960 105 93 81 69 57 45 33 20 8 0 03460 3520 108 96 84 72 60 47 35 23 11 0 0 3960 4020 107 95 83 71 59 47 35 22 10 0 0

3520 3580 110 98 86 74 62 49 37 25 13 1 0 4020 4080 110 97 85 73 61 49 37 24 12 0 03580 3640 112 100 88 76 64 51 39 27 15 3 0 4080 4140 112 99 87 75 63 51 39 27 14 2 03640 3700 116 102 90 78 66 54 41 29 17 5 0 4140 4200 114 101 89 77 65 53 41 29 16 4 03700 3760 120 104 92 80 68 56 43 31 19 7 0 4200 4260 116 103 91 79 67 55 43 31 18 6 03760 3820 124 106 94 82 70 58 45 33 21 9 0 4260 4320 118 105 93 81 69 57 45 33 20 8 0

3820 3880 128 108 96 84 72 60 47 35 23 11 0 4320 4380 120 107 95 83 71 59 47 35 22 10 03880 3940 132 110 98 86 74 62 49 37 25 13 1 4380 4440 122 109 97 85 73 61 49 37 24 12 03940 4000 136 112 100 88 76 64 51 39 27 15 3 4440 4500 124 111 99 87 75 63 51 39 26 14 24000 4060 140 116 102 90 78 66 53 41 29 17 5 4500 4560 126 113 101 89 77 65 53 41 28 16 44060 4120 143 120 104 92 80 68 55 43 31 19 7 4560 4620 128 115 103 91 79 67 55 43 30 18 6

4120 4180 147 124 106 94 82 70 57 45 33 21 9 4620 4680 130 117 105 93 81 69 57 45 32 20 84180 4240 151 127 108 96 84 72 59 47 35 23 11 4680 4740 132 119 107 95 83 71 59 47 34 22 104240 4300 155 131 110 98 86 74 61 49 37 25 13 4740 4800 134 121 109 97 85 73 61 49 36 24 124300 4360 159 135 112 100 88 76 63 51 39 27 15 4800 4860 136 123 111 99 87 75 63 51 38 26 144360 4420 163 139 115 102 90 78 65 53 41 29 17 4860 4920 138 125 113 101 89 77 65 53 40 28 16

4420 4480 167 143 119 104 92 80 67 55 43 31 19 4920 4980 140 128 115 103 91 79 67 55 43 30 184480 4540 171 147 123 106 94 82 69 57 45 33 21 4980 5040 142 130 117 105 93 81 69 57 45 32 204540 4600 175 151 127 108 96 84 72 59 47 35 23 5040 5100 144 132 119 107 95 83 71 59 47 34 224600 4660 179 155 131 110 98 86 74 61 49 37 25 5100 5160 146 134 121 109 97 85 73 61 49 36 244660 4720 183 159 135 112 100 88 76 63 51 39 27 5160 5220 148 136 123 111 99 87 75 63 51 38 26

4720 4780 187 163 139 115 102 90 78 65 53 41 29 5220 5280 150 138 125 113 101 89 77 65 53 40 284780 4840 191 167 143 119 104 92 80 67 55 43 31 5280 5340 152 140 127 115 103 91 79 67 55 42 304840 4900 195 171 147 123 106 94 82 69 57 45 33 5340 5400 154 142 129 117 105 93 81 69 57 44 324900 4960 199 175 151 127 108 96 84 71 59 47 35 5400 5460 156 144 131 119 107 95 83 71 59 46 344960 5020 203 179 155 131 110 98 86 73 61 49 37 5460 5520 158 146 133 121 109 97 85 73 61 48 36

5020 5080 207 183 159 135 112 100 88 75 63 51 39 5520 5580 160 148 135 123 111 99 87 75 63 50 385080 5140 211 187 163 139 115 102 90 77 65 53 41 5580 5640 162 150 137 125 113 101 89 77 65 52 405140 5200 215 191 167 143 119 104 92 79 67 55 43 5640 5700 164 152 139 127 115 103 91 79 67 54 425200 5260 219 195 171 147 123 106 94 81 69 57 45 5700 5760 166 154 141 129 117 105 93 81 69 56 445260 5320 223 199 175 151 127 108 96 83 71 59 47 5760 5820 168 156 144 131 119 107 95 83 71 58 46

5320 5380 227 203 179 155 131 110 98 85 73 61 49 5820 5880 170 158 146 133 121 109 97 85 73 61 485380 5440 231 207 183 159 135 112 100 88 75 63 51 5880 5940 172 160 148 135 123 111 99 87 75 63 505440 5500 235 211 187 163 139 115 102 90 77 65 53 5940 6000 174 162 150 137 125 113 101 89 77 65 525500 5560 239 215 191 167 143 119 104 92 79 67 55 6000 6060 176 164 152 139 127 115 103 91 79 67 545560 5620 242 219 195 171 147 123 106 94 81 69 57 6060 6120 178 166 154 141 129 117 105 93 81 69 56

Effective Date: January 1, 2020 14 Civil union partners use Married chart

Page 13 of 14

2020 Vermont Wage Bracket Withholding Charts 2020 Single Daily or Miscellaneous Married Daily or Miscellaneous

Number of Exemptions Claimed Number of Exemptions ClaimedPayment (per day) 0 1 2 3 4 5 6 7 8 9 10

Payment (per day) 0 1 2 3 4 5 6 7 8 9 10

at leastbut less

than Vermont Withholding is: at leastbut less

than Vermont Withholding is:0 14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0 39 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0014 17 0.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39 42 0.15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0017 20 0.22 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 42 45 0.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0020 23 0.32 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 45 48 0.35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0023 26 0.42 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 48 51 0.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

26 29 0.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51 54 0.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0029 32 0.62 0.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 54 57 0.65 0.09 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0032 35 0.72 0.16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 57 60 0.75 0.19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0035 38 0.82 0.26 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 60 63 0.85 0.29 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0038 41 0.92 0.36 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 63 66 0.95 0.39 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

41 44 1.02 0.46 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66 69 1.05 0.49 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0044 47 1.12 0.56 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 69 72 1.15 0.59 0.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0047 50 1.22 0.66 0.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 72 75 1.25 0.69 0.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0050 53 1.32 0.76 0.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 75 78 1.35 0.79 0.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0053 56 1.42 0.86 0.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 78 81 1.46 0.89 0.33 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

56 59 1.52 0.96 0.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 81 84 1.56 1.00 0.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0059 62 1.62 1.06 0.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 84 87 1.66 1.10 0.54 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0062 65 1.72 1.16 0.60 0.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00 87 90 1.76 1.20 0.64 0.08 0.00 0.00 0.00 0.00 0.00 0.00 0.0065 68 1.83 1.26 0.70 0.14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 90 93 1.86 1.30 0.74 0.18 0.00 0.00 0.00 0.00 0.00 0.00 0.0068 71 1.93 1.37 0.80 0.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 93 96 1.96 1.40 0.84 0.28 0.00 0.00 0.00 0.00 0.00 0.00 0.00

71 74 2.03 1.47 0.91 0.34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 96 99 2.06 1.50 0.94 0.38 0.00 0.00 0.00 0.00 0.00 0.00 0.0074 77 2.13 1.57 1.01 0.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 99 102 2.16 1.60 1.04 0.48 0.00 0.00 0.00 0.00 0.00 0.00 0.0077 80 2.23 1.67 1.11 0.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 102 105 2.26 1.70 1.14 0.58 0.02 0.00 0.00 0.00 0.00 0.00 0.0080 83 2.33 1.77 1.21 0.65 0.09 0.00 0.00 0.00 0.00 0.00 0.00 105 108 2.36 1.80 1.24 0.68 0.12 0.00 0.00 0.00 0.00 0.00 0.0083 86 2.43 1.87 1.31 0.75 0.19 0.00 0.00 0.00 0.00 0.00 0.00 108 111 2.46 1.90 1.34 0.78 0.22 0.00 0.00 0.00 0.00 0.00 0.00

86 89 2.53 1.97 1.41 0.85 0.29 0.00 0.00 0.00 0.00 0.00 0.00 111 114 2.56 2.00 1.44 0.88 0.32 0.00 0.00 0.00 0.00 0.00 0.0089 92 2.63 2.07 1.51 0.95 0.39 0.00 0.00 0.00 0.00 0.00 0.00 114 117 2.66 2.10 1.54 0.98 0.42 0.00 0.00 0.00 0.00 0.00 0.0092 95 2.73 2.17 1.61 1.05 0.49 0.00 0.00 0.00 0.00 0.00 0.00 117 120 2.76 2.20 1.64 1.08 0.52 0.00 0.00 0.00 0.00 0.00 0.0095 98 2.83 2.27 1.71 1.15 0.59 0.03 0.00 0.00 0.00 0.00 0.00 120 123 2.86 2.30 1.74 1.18 0.62 0.06 0.00 0.00 0.00 0.00 0.0098 101 2.93 2.37 1.81 1.25 0.69 0.13 0.00 0.00 0.00 0.00 0.00 123 126 2.96 2.40 1.84 1.28 0.72 0.16 0.00 0.00 0.00 0.00 0.00

101 104 3.03 2.47 1.91 1.35 0.79 0.23 0.00 0.00 0.00 0.00 0.00 126 129 3.06 2.50 1.94 1.38 0.82 0.26 0.00 0.00 0.00 0.00 0.00104 107 3.13 2.57 2.01 1.45 0.89 0.33 0.00 0.00 0.00 0.00 0.00 129 132 3.16 2.60 2.04 1.48 0.92 0.36 0.00 0.00 0.00 0.00 0.00107 110 3.23 2.67 2.11 1.55 0.99 0.43 0.00 0.00 0.00 0.00 0.00 132 135 3.26 2.70 2.14 1.58 1.02 0.46 0.00 0.00 0.00 0.00 0.00110 113 3.33 2.77 2.21 1.65 1.09 0.53 0.00 0.00 0.00 0.00 0.00 135 138 3.36 2.80 2.24 1.68 1.12 0.56 0.00 0.00 0.00 0.00 0.00113 116 3.43 2.87 2.31 1.75 1.19 0.63 0.07 0.00 0.00 0.00 0.00 138 141 3.47 2.90 2.34 1.78 1.22 0.66 0.10 0.00 0.00 0.00 0.00

116 119 3.53 2.97 2.41 1.85 1.29 0.73 0.17 0.00 0.00 0.00 0.00 141 144 3.57 3.01 2.44 1.88 1.32 0.76 0.20 0.00 0.00 0.00 0.00119 122 3.63 3.07 2.51 1.95 1.39 0.83 0.27 0.00 0.00 0.00 0.00 144 147 3.67 3.11 2.55 1.98 1.42 0.86 0.30 0.00 0.00 0.00 0.00122 125 3.73 3.17 2.61 2.05 1.49 0.93 0.37 0.00 0.00 0.00 0.00 147 150 3.77 3.21 2.65 2.09 1.52 0.96 0.40 0.00 0.00 0.00 0.00125 128 3.84 3.27 2.71 2.15 1.59 1.03 0.47 0.00 0.00 0.00 0.00 150 153 3.87 3.31 2.75 2.19 1.63 1.06 0.50 0.00 0.00 0.00 0.00128 131 3.94 3.38 2.81 2.25 1.69 1.13 0.57 0.01 0.00 0.00 0.00 153 156 3.97 3.41 2.85 2.29 1.73 1.17 0.60 0.04 0.00 0.00 0.00

131 134 4.04 3.48 2.92 2.35 1.79 1.23 0.67 0.11 0.00 0.00 0.00 156 159 4.07 3.51 2.95 2.39 1.83 1.27 0.71 0.14 0.00 0.00 0.00134 137 4.14 3.58 3.02 2.46 1.89 1.33 0.77 0.21 0.00 0.00 0.00 159 162 4.17 3.61 3.05 2.49 1.93 1.37 0.81 0.25 0.00 0.00 0.00137 140 4.24 3.68 3.12 2.56 2.00 1.43 0.87 0.31 0.00 0.00 0.00 162 165 4.27 3.71 3.15 2.59 2.03 1.47 0.91 0.35 0.00 0.00 0.00140 143 4.34 3.78 3.22 2.66 2.10 1.54 0.97 0.41 0.00 0.00 0.00 165 168 4.37 3.81 3.25 2.69 2.13 1.57 1.01 0.45 0.00 0.00 0.00143 146 4.44 3.88 3.32 2.76 2.20 1.64 1.08 0.51 0.00 0.00 0.00 168 171 4.47 3.91 3.35 2.79 2.23 1.67 1.11 0.55 0.00 0.00 0.00

Effective Date: January 1, 2020 15 Civil union partners use Married chart

Page 14 of 14

2020 Vermont Wage Bracket Withholding Charts 2020 Single Daily or Miscellaneous Married Daily or Miscellaneous

Number of Exemptions Claimed Number of Exemptions ClaimedPayment (per day) 0 1 2 3 4 5 6 7 8 9 10

Payment (per day) 0 1 2 3 4 5 6 7 8 9 10

at leastbut less

than Vermont Withholding is: at leastbut less

than Vermont Withholding is:146 149 4.54 3.98 3.42 2.86 2.30 1.74 1.18 0.62 0.05 0.00 0.00 171 174 4.57 4.01 3.45 2.89 2.33 1.77 1.21 0.65 0.09 0.00 0.00149 152 4.64 4.08 3.52 2.96 2.40 1.84 1.28 0.72 0.16 0.00 0.00 174 177 4.67 4.11 3.55 2.99 2.43 1.87 1.31 0.75 0.19 0.00 0.00152 155 4.74 4.18 3.62 3.06 2.50 1.94 1.38 0.82 0.26 0.00 0.00 177 180 4.77 4.21 3.65 3.09 2.53 1.97 1.41 0.85 0.29 0.00 0.00155 158 4.84 4.28 3.72 3.16 2.60 2.04 1.48 0.92 0.36 0.00 0.00 180 183 4.87 4.31 3.75 3.19 2.63 2.07 1.51 0.95 0.39 0.00 0.00158 161 4.94 4.38 3.82 3.26 2.70 2.14 1.58 1.02 0.46 0.00 0.00 183 186 4.97 4.41 3.85 3.29 2.73 2.17 1.61 1.05 0.49 0.00 0.00

161 164 5.04 4.48 3.92 3.36 2.80 2.24 1.68 1.12 0.56 0.00 0.00 186 189 5.07 4.51 3.95 3.39 2.83 2.27 1.71 1.15 0.59 0.03 0.00164 167 5.14 4.58 4.02 3.46 2.90 2.34 1.78 1.22 0.66 0.10 0.00 189 192 5.17 4.61 4.05 3.49 2.93 2.37 1.81 1.25 0.69 0.13 0.00167 170 5.28 4.68 4.12 3.56 3.00 2.44 1.88 1.32 0.76 0.20 0.00 192 195 5.27 4.71 4.15 3.59 3.03 2.47 1.91 1.35 0.79 0.23 0.00170 173 5.48 4.78 4.22 3.66 3.10 2.54 1.98 1.42 0.86 0.30 0.00 195 198 5.37 4.81 4.25 3.69 3.13 2.57 2.01 1.45 0.89 0.33 0.00173 176 5.68 4.88 4.32 3.76 3.20 2.64 2.08 1.52 0.96 0.40 0.00 198 201 5.48 4.91 4.35 3.79 3.23 2.67 2.11 1.55 0.99 0.43 0.00

176 179 5.88 4.98 4.42 3.86 3.30 2.74 2.18 1.62 1.06 0.50 0.00 201 204 5.58 5.02 4.45 3.89 3.33 2.77 2.21 1.65 1.09 0.53 0.00179 182 6.08 5.08 4.52 3.96 3.40 2.84 2.28 1.72 1.16 0.60 0.04 204 207 5.68 5.12 4.56 3.99 3.43 2.87 2.31 1.75 1.19 0.63 0.07182 185 6.27 5.18 4.62 4.06 3.50 2.94 2.38 1.82 1.26 0.70 0.14 207 210 5.78 5.22 4.66 4.10 3.53 2.97 2.41 1.85 1.29 0.73 0.17185 188 6.47 5.37 4.72 4.16 3.60 3.04 2.48 1.92 1.36 0.80 0.24 210 213 5.88 5.32 4.76 4.20 3.64 3.07 2.51 1.95 1.39 0.83 0.27188 191 6.67 5.57 4.82 4.26 3.70 3.14 2.58 2.02 1.46 0.90 0.34 213 216 5.98 5.42 4.86 4.30 3.74 3.18 2.61 2.05 1.49 0.93 0.37

191 194 6.87 5.76 4.93 4.36 3.80 3.24 2.68 2.12 1.56 1.00 0.44 216 219 6.08 5.52 4.96 4.40 3.84 3.28 2.72 2.15 1.59 1.03 0.47194 197 7.07 5.96 5.03 4.47 3.90 3.34 2.78 2.22 1.66 1.10 0.54 219 222 6.18 5.62 5.06 4.50 3.94 3.38 2.82 2.26 1.69 1.13 0.57197 200 7.26 6.16 5.13 4.57 4.01 3.44 2.88 2.32 1.76 1.20 0.64 222 225 6.28 5.72 5.16 4.60 4.04 3.48 2.92 2.36 1.80 1.23 0.67200 203 7.46 6.36 5.25 4.67 4.11 3.55 2.98 2.42 1.86 1.30 0.74 225 228 6.38 5.82 5.26 4.70 4.14 3.58 3.02 2.46 1.90 1.34 0.78203 206 7.66 6.56 5.45 4.77 4.21 3.65 3.09 2.52 1.96 1.40 0.84 228 231 6.48 5.92 5.36 4.80 4.24 3.68 3.12 2.56 2.00 1.44 0.88

206 209 7.86 6.75 5.65 4.87 4.31 3.75 3.19 2.63 2.06 1.50 0.94 231 234 6.58 6.02 5.46 4.90 4.34 3.78 3.22 2.66 2.10 1.54 0.98209 212 8.06 6.95 5.85 4.97 4.41 3.85 3.29 2.73 2.17 1.60 1.04 234 237 6.68 6.12 5.56 5.00 4.44 3.88 3.32 2.76 2.20 1.64 1.08212 215 8.25 7.15 6.05 5.07 4.51 3.95 3.39 2.83 2.27 1.71 1.14 237 240 6.78 6.22 5.66 5.10 4.54 3.98 3.42 2.86 2.30 1.74 1.18215 218 8.45 7.35 6.24 5.17 4.61 4.05 3.49 2.93 2.37 1.81 1.25 240 243 6.88 6.32 5.76 5.20 4.64 4.08 3.52 2.96 2.40 1.84 1.28218 221 8.65 7.55 6.44 5.34 4.71 4.15 3.59 3.03 2.47 1.91 1.35 243 246 6.98 6.42 5.86 5.30 4.74 4.18 3.62 3.06 2.50 1.94 1.38

221 224 8.85 7.74 6.64 5.54 4.81 4.25 3.69 3.13 2.57 2.01 1.45 246 249 7.08 6.52 5.96 5.40 4.84 4.28 3.72 3.16 2.60 2.04 1.48224 227 9.05 7.94 6.84 5.73 4.91 4.35 3.79 3.23 2.67 2.11 1.55 249 252 7.18 6.62 6.06 5.50 4.94 4.38 3.82 3.26 2.70 2.14 1.58227 230 9.24 8.14 7.04 5.93 5.01 4.45 3.89 3.33 2.77 2.21 1.65 252 255 7.28 6.72 6.16 5.60 5.04 4.48 3.92 3.36 2.80 2.24 1.68230 233 9.44 8.34 7.23 6.13 5.11 4.55 3.99 3.43 2.87 2.31 1.75 255 258 7.38 6.82 6.26 5.70 5.14 4.58 4.02 3.46 2.90 2.34 1.78233 236 9.64 8.54 7.43 6.33 5.22 4.65 4.09 3.53 2.97 2.41 1.85 258 261 7.49 6.92 6.36 5.80 5.24 4.68 4.12 3.56 3.00 2.44 1.88

236 239 9.84 8.73 7.63 6.53 5.42 4.75 4.19 3.63 3.07 2.51 1.95 261 264 7.59 7.03 6.46 5.90 5.34 4.78 4.22 3.66 3.10 2.54 1.98239 242 10.04 8.93 7.83 6.72 5.62 4.85 4.29 3.73 3.17 2.61 2.05 264 267 7.69 7.13 6.57 6.00 5.44 4.88 4.32 3.76 3.20 2.64 2.08242 245 10.23 9.13 8.03 6.92 5.82 4.95 4.39 3.83 3.27 2.71 2.15 267 270 7.79 7.23 6.67 6.11 5.54 4.98 4.42 3.86 3.30 2.74 2.18245 248 10.43 9.33 8.22 7.12 6.02 5.05 4.49 3.93 3.37 2.81 2.25 270 273 7.89 7.33 6.77 6.21 5.65 5.08 4.52 3.96 3.40 2.84 2.28248 251 10.63 9.53 8.42 7.32 6.21 5.15 4.59 4.03 3.47 2.91 2.35 273 276 7.99 7.43 6.87 6.31 5.75 5.19 4.62 4.06 3.50 2.94 2.38

251 254 10.83 9.72 8.62 7.52 6.41 5.31 4.69 4.13 3.57 3.01 2.45 276 279 8.09 7.53 6.97 6.41 5.85 5.29 4.73 4.16 3.60 3.04 2.48254 257 11.03 9.92 8.82 7.71 6.61 5.50 4.79 4.23 3.67 3.11 2.55 279 282 8.19 7.63 7.07 6.51 5.95 5.39 4.83 4.27 3.70 3.14 2.58257 260 11.22 10.12 9.02 7.91 6.81 5.70 4.89 4.33 3.77 3.21 2.65 282 285 8.29 7.73 7.17 6.61 6.05 5.49 4.93 4.37 3.81 3.24 2.68260 263 11.42 10.32 9.21 8.11 7.01 5.90 4.99 4.43 3.87 3.31 2.75 285 288 8.39 7.83 7.27 6.71 6.15 5.59 5.03 4.47 3.91 3.35 2.79263 266 11.62 10.52 9.41 8.31 7.20 6.10 5.10 4.53 3.97 3.41 2.85 288 291 8.49 7.93 7.37 6.81 6.25 5.69 5.13 4.57 4.01 3.45 2.89

266 269 11.82 10.71 9.61 8.51 7.40 6.30 5.20 4.64 4.07 3.51 2.95 291 294 8.59 8.03 7.47 6.91 6.35 5.79 5.23 4.67 4.11 3.55 2.99269 272 12.02 10.91 9.81 8.70 7.60 6.49 5.39 4.74 4.18 3.61 3.05 294 297 8.69 8.13 7.57 7.01 6.45 5.89 5.33 4.77 4.21 3.65 3.09272 275 12.21 11.11 10.01 8.90 7.80 6.69 5.59 4.84 4.28 3.72 3.15 297 300 8.89 8.23 7.67 7.11 6.55 5.99 5.43 4.87 4.31 3.75 3.19275 278 12.41 11.31 10.20 9.10 8.00 6.89 5.79 4.94 4.38 3.82 3.26 300 303 9.09 8.33 7.77 7.21 6.65 6.09 5.53 4.97 4.41 3.85 3.29278 281 12.61 11.51 10.40 9.30 8.19 7.09 5.98 5.04 4.48 3.92 3.36 303 306 9.29 8.43 7.87 7.31 6.75 6.19 5.63 5.07 4.51 3.95 3.39

Effective Date: January 1, 2020 16 Civil union partners use Married chart