Oklahoma income tax withholding tables

              Packet OW-2 • Revised December 2011
Oklahoma
Income Tax
Withholding
Tables
Oklahoma Tax Commission
2501 North Lincoln Boulevard
Oklahoma City, Oklahoma 73194
2012
Effective Date: January 1, 2012
Table of Contents
General Information........................................................................................................................ 2-5
How to Compute Oklahoma Withholding........................................................................................ 5-6
Sample Computation: Percentage Formula Example....................................................................... 7
Percentage Method of Withholding................................................................................................. 8-9
Withholding Tables:
Weekly Payroll: Single Persons............................................................................10
Married Persons.......................................................................... 11
Semi-Weekly Payroll: Single Persons............................................................................12
Married Persons..........................................................................13
Semi-Monthly Payroll: Single Persons............................................................................14
Married Persons..........................................................................15
Monthly Payroll: Single Persons............................................................................16
Married Persons..........................................................................17
Annual Payroll: Single Persons............................................................................18
Married Persons..........................................................................19
General Information: Income Tax Withholding
In general the withholding law will apply to everyone receiving compensation for services rendered in
Oklahoma with the exception of those services specifically excluded under Section 2385.1, Title 68,
Oklahoma Statutes as amended:
(1) for services paid to an employee in connection with farming activities where the amount paid
is nine hundred dollars ($900.00) or less monthly; or
(2) for domestic services in a private home, local college, club or local chapter of a college
fraternity or sorority; or
(3) for services not in the course of the employer’s trade or business performed in any caledar
quarter by an employee, unless the cash remuneration paid for such service is $200.00 or
more; or
(4) for services performed in the state by a person who is not a “resident individual”, whose
income in any calendar quarter is not more than three hundred dollars ($300.00); or
(5) for services performed by a duly ordained, commissioned, or licensed minister of a church
in the exercise of his ministry or by a member of a religious order in the exercise of duties
required by such order.
Registration, Identification and Account Number...
Every employer must have a Federal Employers Identification Number as issued by the Internal
Revenue Service. Employers may obtain a Federal Identification Number by making application with the
Internal Revenue Service on Form SS-4 or by calling (800)829-4933.
Upon receipt of the Federal Employers Identification Number employers should then set up an
Oklahoma employers withholding tax account. All employers must complete and submit either a Packet
A: New Business Registration Packet or the Oklahoma Wage Withholding Tax Application (WTH10006)
depending upon licenses and permits required. Packets may be downloaded from www.tax.ok.gov.
After registration with the Oklahoma Tax Commission employers will be assigned an account number
for each registered account. Account numbers should be used by the employer for all returns and
correspondence with the Oklahoma Tax Commission.
2
Filing Requirements...
Return: Every employer required to deduct and withhold Oklahoma income tax from an employee’s
wages must file a return each calendar quarter on or before the 20th day of the month following the
close of the quarter, except where the amount withheld is more than $500.00 per quarter. Where the
tax withheld is in excess of $500.00 per quarter, but less than $5,000.00, a return must be filed on a
monthly basis on or before the 20th of the following month. Where the tax withheld is $5,000.00 or
more per month in the previous fiscal year every employer shall file returns electronically.
Remittance: Same as above, except every employer owing an average of $10,000.00 or more per
month in taxes in the previous fiscal year shall remit the amount so withheld on the same dates as
required under the Federal Semi-weekly Deposit Schedule for federal withholding taxes. Effective
March 1, 2010, all remitters of Oklahoma income tax withholding that are on the Federal semi-weekly
deposit schedule must remit Oklahoma withholding tax at the same time using the
Federal semi-weekly deposit schedule. For employers making payments other than by electronic
funds transfer, a withholding payment voucher shall be filed with each payment.
In order to efficiently process your payments and returns and avoid possible penalty and interest
on delinquent payments, we encourage you to use our on-line filing system, QuickTax, by logging
on to our website at www.tax.ok.gov. The QuickTax system provides you the opportunity to make
remittances and file your reports without the burden of preparing paper returns and mailing your check.
Return - Reporting Forms...
For those who have not elected to file electronically, forms on which to report tax withheld will be
furnished to employers registered with the Commission before the end of each report period. Blank
returns are also available on the web at www.tax.ok.gov.
Annual Reconciliation, Amending a Return and Employer’s Earnings Statements...
Employers are not required to file an annual reconciliation with the Oklahoma Tax Commission. If there
are adjustments (amendments), either over- or under- pays, which need to be made to a withholding
account employers should file an amended return for that period. Adjustments can be made on the
withholding return which can be downloaded from www.tax.ok.gov.
Employers are not required to send copies of employee W-2’s.
The optional Federal W-2 combined packet issued by the U.S. Treasury Department is to be used
for both Oklahoma and Federal Withholding Tax Earnings Statements. The Federal Form is to
be distributed as follows: three (3) copies to the employee, one (1) copy to the Social Security
Administration, and one (1) copy to be retained in the employer’s file. Privately printed forms approved
by the Internal Revenue Service may be used.
Employees must be furnished a Form W-2 on or before January 31 if employed at the close of the
preceding calendar year. If an employee’s employment is terminated before the close of a calendar
year, a Form W-2 must be furnished within thirty (30) days of the date wages were last paid.
General Information, continued...
3
General Information, continued...
Penalty for Failure to Withhold or Pay Taxes Withheld...
Penalty for failure to file a return or to pay the tax withheld when due is 10% of the amount of tax, or
10% of the amount of underpayment of tax, if not paid on or before the last day of the month when due.
Interest at the rate of 1.25% per month is due on any amount not paid by the due date.
Under the Income Withholding Tax Law of Oklahoma, every person who, as an officer of a corporation,
a member of a partnership or as an individual employer, is under a duty to withhold and remit Oklahoma
Income Withholding Tax may be personally liable to the State of Oklahoma for the taxes withheld. Sums
withheld shall be deemed to be held in trust for the State of Oklahoma.
If an employer fails to withhold the tax required to be withheld, and thereafter the income tax is paid by
the employee, the employer shall be subject to penalties and interest only.
If the Tax Commission, in any case, has justifiable reason to believe that the collection of the tax is in
jeopardy, the Tax Commission may require the employer to file a return and pay the tax at any time.
Common Law Employees...
An employer-employee relationship exists for Oklahoma income tax withholding purposes when the
person for whom services are performed has the right to control the manner and means of performing
the work. It does not matter that the employer gives the employee substantial discretion and freedom to
act, so long as the employer has the right to control the method and result of the service.
Common law rules provide the factors examined to determine whether an employer-employee
relationship exists. These factors include, but are not limited to:
• Method of Payment: Workers paid on a regular basis (e.g. hourly, weekly, monthly), are
more likely to be considered employees than persons paid a fixed amount for a specific
service. The providing of fringe benefits is also typical of an employer-employee relationship.
• Set Hours of Work: An employer-employee relationship generally exists when the hours
of work are set by the person for whom the services are provided. If fixed hours are not
practical, the requirement to work at certain times would likely indicate an element of control.
• Materials and Tools: Persons who furnish their own tools and materials are less likely to
be considered employees than persons who use tools and materials furnished by the hiring
entity. Skilled workers who customarily use their own small tools for their trade may be
considered an employee if the hiring entity has control over the service performed.
• Right of Discharge: The ability of a hiring entity to discharge a worker and the conditions
under which discharge may occur are factors examined in determining an employer-employee
relationship.
If an employer-employee relationship exists Oklahoma income tax is required to be withheld and paid
to the Tax Commission regardless of the description given to workers, regardless of how payments are
made or what they are called, and regardless of whether the person works full or part time. No single
factor determines whether an employer-employee relationship exists. Examination of all facts and
factors of each case is necessary to determine the existence of an employer-employee relationship.
4
General Information, continued...
Independent Contractors...
Persons who follow an independent trade, business, or profession in which their services are
offered to the general public are considered independent contractors and not employees.
Independent contractors realize a profit or suffer a loss as a result of their services and are
legally obligated to complete a specific service in a specific manner. Examples are: self-employed
attorneys, doctors, contractors, subcontractors and auctioneers. However, whether such persons
are employees or independent contractors depends on the facts of each case.
Generally, an individual is considered an independent contractor if the entity receiving the person’s
services has the right to control the result of the work but does not have the legal right to control
the manner and means of accomplishing the result.
How to Compute Oklahoma Withholding
There are two methods you may use to determine the amount of Oklahoma income tax to be
withheld from wage payments subject to Oklahoma income tax withholding - the percentage
formula method and the wage bracket tables. Both methods use a series of tables for single and
married taxpayers for each type of payroll period frequency (weekly, monthly, etc.).
Important: You must use the correct table for your payroll frequency and the marital status of the
payee in order to arrive at an accurate amount of Oklahoma withholding tax.
Using the wage bracket tables is considered to be the easier of the two methods. However, if you
have highly paid employees/payees or are using a computerized payroll system, you (or your
software) may use the percentage formula. Both methods are acceptable and produce almost
identical results. Choose the method that best suits your payroll situation.
Percentage Formula Method:
The percentage formula is a mathematical formula based on the Oklahoma personal income tax
rates. This method uses the tables that are on pages 8 and 9.
The percentage rate tables are based on the net wage amount. To compute the net amount of
the payment, you must first calculate the employee’s/payee’s withholding allowance amount and
deduct it from the gross wage or payment for the period before using the percentage rate tables.
The number of withholding allowances claimed on the Federal W-4 must be used.
5
6
How to Compute Oklahoma Withholding, continued...
Withholding Allowance Amount...
An individual’s withholding allowance amount is the Oklahoma individual income tax personal
exemption amount of $1,000 divided by the number of payroll periods in the calendar year. Thus,
an employee paid monthly has a withholding allowance of $1,000 divided by 12, or $83.33, per
pay period for each withholding allowance claimed. The Oklahoma withholding allowance amounts
for each payroll frequency are shown in the table below.
Rounding...
Oklahoma withholding computed using the percentage method must be rounded. Round to the
nearest whole dollar by dropping any amount under 50 cents and increasing amounts from 50 to
99 cents to the next higher dollar. For example, $2.49 becomes $2.00, and $2.50 becomes $3.00.
Wage Bracket Tables Method:
This method uses the series of tables that begin on page 10. The wage bracket tables are
calculated using the percentage formula, with the results rounded and placed in convenient
brackets for you. Withholding is computed by plotting the gross wage and the number of
withholding allowances (number of withholding allowances claimed on the Federal W-4) on the
table that corresponds with your payroll frequency and the individual’s marital status.
Important: When the payment for the period exceeds the last bracket or line of a wage bracket
table, you must use the percentage formula to calculate the amount of Oklahoma tax to withhold
on the entire payment.
Withholding Calculations for Married Persons with Dual Incomes...
Since Oklahoma married taxpayers are taxed on combined incomes, many married taxpayers do
not have sufficient withholding to cover the annual liability. If a taxpayer has elected the option
of “Married”, but withhold at higher “Single” rate on the Federal Form W-4, use the appropriate
Oklahoma Single Withholding Table.
Table of Withholding Allowance Amounts...
Payroll Frequency Number of Pay Periods
Per year
Amount of Each Withholding
Allowance
Weekly 52 $ 19.23
Bi-Weekly 26 $ 38.46
Semi-Monthly 24 $ 41.67
Monthly 12 $ 83.33
Quarterly 4 $ 250.00
Semi-Annual 2 $ 500.00
Annual 1 $ 1,000.00
Daily or Miscellaneous 260 $ 3.85
(Each day of the payroll period)
7
Sample Computation: Percentage Formula Example
Example
An individual is paid $1,425 semi-monthly. He/she is married and claims 2 withholding
allowances on his/her Federal W-4 Form.
Step 1...
Multiply the withholding allowance amount for your payroll frequency (see table on page 6) by the
total number of withholding allowances claimed on the individual’s Federal W-4 Form.
The Semi-Monthly withholding allowance is $41.67; the individual is claiming 2 withholding allow-ances.
$41.67 X 2 = $83.34
Step 2...
Subtract this amount from the individual’s gross payment for the period to arrive at the net payment
amount.
$1,425 - $83.34 = $1,341.66
Step 3...
Use the appropriate rate table on page 8 (Table 3 for Semi-Monthly payroll) to figure the amount to be
withheld. Since the individual is married use Table 3 for a “Married Person”.
The withholding rate is $16.46 plus 5.25% of the net amount of the wage payment that is over $1,121.00.
$1,341.66 - $1,121.00 = $220.66
$220.66 X 5.25% = $11.58 plus $16.46 (from table)
The Oklahoma withholding amount is $28.04, which must be rounded to $28.00
Example Table from Pages 8-9:
Table 3: SEMIMONTHLY Payroll Period
A: SINGLE person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $248 $ 0
$248 $290 $ 0 +(0.50% of the excess over $248)
$290 $352 $ 0.21 +(1.00% of the excess over $290)
$352 $404 $ 0.83 +(2.00% of the excess over $352)
$404 $452 $ 1.88 +(3.00% of the excess over $404)
$452 $548 $ 3.31 +(4.00% of the excess over $452)
$548 $610 $ 7.15 +(5.00% of the excess over $548)
$610 and above $ 10.27 +(5.25% of the excess over $610)
(after subtracting withholding allowances)
B: MARRIED person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $496 $ 0
$496 $579 $ 0 +(0.50% of the excess over $496)
$579 $704 $ 0.42 +(1.00% of the excess over $579)
$704 $808 $ 1.67 +(2.00% of the excess over $704)
$808 $904 $ 3.75 +(3.00% of the excess over $808)
$904 $1,004 $ 6.63 +(4.00% of the excess over $904)
$1,004 $1,121 $ 10.63 +(5.00% of the excess over $1,004)
$1,121 and above $ 16.46 +(5.25% of the excess over $1,121)
(after subtracting withholding allowances)
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Tables for Percentage Method of Withholding
Table 1: WEEKLY Payroll Period
(after subtracting withholding allowances)
B: MARRIED person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $229 $ 0
$229 $267 $ 0 +(0.50% of the excess over $229)
$267 $325 $ 0.19 +(1.00% of the excess over $267)
$325 $373 $ 0.77 +(2.00% of the excess over $325)
$373 $417 $ 1.73 +(3.00% of the excess over $373)
$417 $463 $ 3.06 +(4.00% of the excess over $417)
$463 $517 $ 4.90 +(5.00% of the excess over $463)
$517 and above $ 7.60 +(5.25% of the excess over $517)
(after subtracting withholding allowances)
A: SINGLE person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $229 $ 0
$229 $267 $ 0 +(0.50% of the excess over $229)
$267 $325 $ 0.19 +(1.00% of the excess over $267)
$325 $373 $ 0.77 +(2.00% of the excess over $325)
$373 $417 $ 1.73 +(3.00% of the excess over $373)
$417 $506 $ 3.06 +(4.00% of the excess over $417)
$506 $563 $ 6.60 +(5.00% of the excess over $506)
$563 and above $ 9.48 +(5.25% of the excess over $563)
Table 2: BIWEEKLY Payroll Period
(after subtracting withholding allowances)
B: MARRIED person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $458 $ 0
$458 $535 $ 0 +(0.50% of the excess over $458)
$535 $650 $ 0.38 +(1.00% of the excess over $535)
$650 $746 $ 1.54 +(2.00% of the excess over $650)
$746 $835 $ 3.46 +(3.00% of the excess over $746)
$835 $927 $ 6.12 +(4.00% of the excess over $835)
$927 $1,035 $ 9.81 +(5.00% of the excess over $927)
$1,035 and above $ 15.19 +(5.25% of the excess over $1,035)
(after subtracting withholding allowances)
Table 3: SEMIMONTHLY Payroll Period
A: SINGLE person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $248 $ 0
$248 $290 $ 0 +(0.50% of the excess over $248)
$290 $352 $ 0.21 +(1.00% of the excess over $290)
$352 $404 $ 0.83 +(2.00% of the excess over $352)
$404 $452 $ 1.88 +(3.00% of the excess over $404)
$452 $548 $ 3.31 +(4.00% of the excess over $452)
$548 $610 $ 7.15 +(5.00% of the excess over $548)
$610 and above $ 10.27 +(5.25% of the excess over $610)
(after subtracting withholding allowances)
B: MARRIED person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $496 $ 0
$496 $579 $ 0 +(0.50% of the excess over $496)
$579 $704 $ 0.42 +(1.00% of the excess over $579)
$704 $808 $ 1.67 +(2.00% of the excess over $704)
$808 $904 $ 3.75 +(3.00% of the excess over $808)
$904 $1,004 $ 6.63 +(4.00% of the excess over $904)
$1,004 $1,121 $ 10.63 +(5.00% of the excess over $1,004)
$1,121 and above $ 16.46 +(5.25% of the excess over $1,121)
(after subtracting withholding allowances)
Table 4: MONTHLY Payroll Period
A: SINGLE person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $496 $ 0
$496 $579 $ 0 +(0.50% of the excess over $496)
$579 $704 $ 0.42 +(1.00% of the excess over $579)
$704 $808 $ 1.67 +(2.00% of the excess over $704)
$808 $904 $ 3.75 +(3.00% of the excess over $808)
$904 $1,096 $ 6.63 +(4.00% of the excess over $904)
$1,096 $1,221 $ 14.29 +(5.00% of the excess over $1,096)
$1,221 and above $ 20.54 +(5.25% of the excess over $1,221)
(after subtracting withholding allowances)
B: MARRIED person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $992 $ 0
$992 $1,158 $ 0 +(0.50% of the excess over $992)
$1,158 $1,408 $ 0.83 +(1.00% of the excess over $1,158)
$1,408 $1,617 $ 3.33 +(2.00% of the excess over $1,408)
$1,617 $1,808 $ 7.50 +(3.00% of the excess over $1,617)
$1,808 $2,008 $ 13.25 +(4.00% of the excess over $1,808)
$2,008 $2,242 $ 21.25 +(5.00% of the excess over $2,008)
$2,242 and above $ 32.92 +(5.25% of the excess over $2,242)
(after subtracting withholding allowances)
A: SINGLE person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $114 $ 0
$114 $134 $ 0 +(0.50% of the excess over $114)
$134 $163 $ 0.10 +(1.00% of the excess over $134)
$163 $187 $ 0.38 +(2.00% of the excess over $163)
$187 $209 $ 0.87 +(3.00% of the excess over $187)
$209 $253 $ 1.53 +(4.00% of the excess over $209)
$253 $282 $ 3.30 +(5.00% of the excess over $253)
$282 and above $ 4.74 +(5.25% of the excess over $282)
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Tables for Percentage Method of Withholding
A: SINGLE person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $1,488 $ 0
$1,488 $1,738 $ 0 +(0.50% of the excess over $1,488)
$1,738 $2,113 $ 1.25 +(1.00% of the excess over $1,738)
$2,113 $2,425 $ 5.00 +(2.00% of the excess over $2,113)
$2,425 $2,713 $ 11.25 +(3.00% of the excess over $2,425)
$2,713 $3,288 $ 19.88 +(4.00% of the excess over $2,713)
$3,288 $3,663 $ 42.88 +(5.00% of the excess over $3,288)
$3,663 and above $ 61.63 +(5.25% of the excess over $3,663)
Table 5: QUARTERLY Payroll Period
(after subtracting withholding allowances)
B: MARRIED person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $2,975 $ 0
$2,975 $3,475 $ 0 +(0.50% of the excess over $2,975)
$3,475 $4,225 $ 2.50 +(1.00% of the excess over $3,475)
$4,225 $4,850 $ 10.00 +(2.00% of the excess over $4,225)
$4,850 $5,425 $ 22.50 +(3.00% of the excess over $4,850)
$5,425 $6,025 $ 39.75 +(4.00% of the excess over $5,425)
$6,025 $6,725 $ 63.75 +(5.00% of the excess over $6,025)
$6,725 and above $ 98.75 +(5.25% of the excess over $6,725)
(after subtracting withholding allowances)
A: SINGLE person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $2,975 $ 0
$2,975 $3,475 $ 0 +(0.50% of the excess over $2,975)
$3,475 $4,225 $ 2.50 +(1.00% of the excess over $3,475)
$4,225 $4,850 $ 10.00 +(2.00% of the excess over $4,225)
$4,850 $5,425 $ 22.50 +(3.00% of the excess over $4,850)
$5,425 $6,575 $ 39.75 +(4.00% of the excess over $5,425)
$6,575 $7,325 $ 85.75 +(5.00% of the excess over $6,575)
$7,325 and above $ 123.25 +(5.25% of the excess over $7,325)
Table 6: SEMIANNUAL Payroll Period
(after subtracting withholding allowances)
B: MARRIED person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $5,950 $ 0
$5,950 $6,950 $ 0 +(0.50% of the excess over $5,950)
$6,950 $8,450 $ 5.00 +(1.00% of the excess over $6,950)
$8,450 $9,700 $ 20.00 +(2.00% of the excess over $8,450)
$9,700 $10,850 $ 45.00 +(3.00% of the excess over $9,700)
$10,850 $12,050 $ 79.50 +(4.00% of the excess over $10,850)
$12,050 $13,450 $ 127.50 +(5.00% of the excess over $12,050)
$13,450 and above $ 197.50 +(5.25% of the excess over $13,450)
(after subtracting withholding allowances)
A: SINGLE person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $5,950 $ 0
$5,950 $6,950 $ 0 +(0.50% of the excess over $5,950)
$6,950 $8,450 $ 5.00 +(1.00% of the excess over $6,950)
$8,450 $9,700 $ 20.00 +(2.00% of the excess over $8,450)
$9,700 $10,850 $ 45.00 +(3.00% of the excess over $9,700)
$10,850 $13,150 $ 79.50 +(4.00% of the excess over $10,850)
$13,150 $14,650 $ 171.50 +(5.00% of the excess over $13,150)
$14,650 and above $ 246.50 +(5.25% of the excess over $14,650)
Table 7: ANNUAL Payroll Period
(after subtracting withholding allowances)
B: MARRIED person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $11,900 $ 0
$11,900 $13,900 $ 0 +(0.50% of the excess over $11,900)
$13,900 $16,900 $ 10.00 +(1.00% of the excess over $13,900)
$16,900 $19,400 $ 40.00 +(2.00% of the excess over $16,900)
$19,400 $21,700 $ 90.00 +(3.00% of the excess over $19,400)
$21,700 $24,100 $ 159.00 +(4.00% of the excess over $21,700)
$24,100 $26,900 $ 255.00 +(5.00% of the excess over $24,100)
$26,900 and above $ 395.00 +(5.25% of the excess over $26,900)
(after subtracting withholding allowances)
A: SINGLE person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $23 $ 0
$23 $27 $ 0 +(0.50% of the excess over $23)
$27 $33 $ 0.02 +(1.00% of the excess over $27)
$33 $37 $ 0.08 +(2.00% of the excess over $33)
$37 $42 $ 0.17 +(3.00% of the excess over $37)
$42 $51 $ 0.31 +(4.00% of the excess over $42)
$51 $56 $ 0.66 +(5.00% of the excess over $51)
$56 and above $ 0.95 +(5.25% of the excess over $56)
Table 8: DAILY or MISCELLANEOUS Payroll Period
(after subtracting withholding allowances)
B: MARRIED person:
If the amount of wages is:
Over but less than The amount of income tax to withhold is:
$0 $46 $ 0
$46 $53 $ 0 +(0.50% of the excess over $46)
$53 $65 $ 0.04 +(1.00% of the excess over $53)
$65 $75 $ 0.15 +(2.00% of the excess over $65)
$75 $83 $ 0.35 +(3.00% of the excess over $75)
$83 $93 $ 0.61 +(4.00% of the excess over $83)
$93 $103 $ 0.98 +(5.00% of the excess over $93)
$103 and above $ 1.52 +(5.25% of the excess over $103)
(after subtracting withholding allowances)
10
Weekly Payroll Period: Single Persons
434 and over Use Table 1 on page 8 for Single
Weekly Payroll Period - Single Person
Gross Wages Number of Withholding Allowances Claimed
More
Than
But Not
Over The amount to be withheld from wages for Oklahoma income tax shall be:
0 1 2 3 4 5 6 7 8 9 10 plus
0 37 0 0 0 0 0 0 0 0 0 0 0
37 46 0 0 0 0 0 0 0 0 0 0 0
46 55 0 0 0 0 0 0 0 0 0 0 0
55 65 0 0 0 0 0 0 0 0 0 0 0
65 74 0 0 0 0 0 0 0 0 0 0 0
74 83 0 0 0 0 0 0 0 0 0 0 0
83 92 0 0 0 0 0 0 0 0 0 0 0
92 102 0 0 0 0 0 0 0 0 0 0 0
102 111 0 0 0 0 0 0 0 0 0 0 0
111 120 0 0 0 0 0 0 0 0 0 0 0
120 129 0 0 0 0 0 0 0 0 0 0 0
129 138 0 0 0 0 0 0 0 0 0 0 0
138 148 0 0 0 0 0 0 0 0 0 0 0
148 157 0 0 0 0 0 0 0 0 0 0 0
157 166 0 0 0 0 0 0 0 0 0 0 0
166 175 1 0 0 0 0 0 0 0 0 0 0
175 185 1 0 0 0 0 0 0 0 0 0 0
185 194 1 1 0 0 0 0 0 0 0 0 0
194 203 1 1 0 0 0 0 0 0 0 0 0
203 212 2 1 1 0 0 0 0 0 0 0 0
212 222 2 1 1 0 0 0 0 0 0 0 0
222 231 2 1 1 1 0 0 0 0 0 0 0
231 240 3 2 1 1 0 0 0 0 0 0 0
240 249 3 2 1 1 0 0 0 0 0 0 0
249 258 3 3 2 1 1 0 0 0 0 0 0
258 268 4 3 2 1 1 0 0 0 0 0 0
268 277 4 3 3 2 1 1 0 0 0 0 0
277 286 5 4 3 2 1 1 0 0 0 0 0
286 295 5 4 3 3 2 1 1 0 0 0 0
295 305 6 5 4 3 2 1 1 0 0 0 0
305 314 6 5 4 3 2 2 1 1 0 0 0
314 323 7 6 5 4 3 2 1 1 0 0 0
323 332 7 6 5 4 3 2 2 1 1 0 0
332 342 8 7 6 5 4 3 2 1 1 0 0
342 351 8 7 6 5 4 3 2 2 1 1 0
351 360 9 8 7 6 5 4 3 2 1 1 0
360 369 9 8 7 6 5 4 3 2 2 1 1
369 378 10 9 8 7 6 5 4 3 2 1 1
378 388 10 9 8 7 6 5 4 3 2 2 1
388 397 11 10 9 8 7 5 5 4 3 2 1
397 406 11 10 9 8 7 6 5 4 3 2 2
406 415 12 11 9 8 7 6 5 4 4 3 2
415 425 12 11 10 9 8 7 6 5 4 3 2
425 434 12 11 10 9 8 7 6 5 4 3 3
Weekly Payroll Period: Married Persons
434 and over Use Table 1 on page 8 for Married
Weekly Payroll Period - Married Person
Gross Wages Number of Withholding Allowances Claimed
More
Than
But Not
Over The amount to be withheld from wages for Oklahoma income tax shall be:
0 1 2 3 4 5 6 7 8 9 10 plus
11
0 37 0 0 0 0 0 0 0 0 0 0 0
37 46 0 0 0 0 0 0 0 0 0 0 0
46 55 0 0 0 0 0 0 0 0 0 0 0
55 65 0 0 0 0 0 0 0 0 0 0 0
65 74 0 0 0 0 0 0 0 0 0 0 0
74 83 0 0 0 0 0 0 0 0 0 0 0
83 92 0 0 0 0 0 0 0 0 0 0 0
92 102 0 0 0 0 0 0 0 0 0 0 0
102 111 0 0 0 0 0 0 0 0 0 0 0
111 120 0 0 0 0 0 0 0 0 0 0 0
120 129 0 0 0 0 0 0 0 0 0 0 0
129 138 0 0 0 0 0 0 0 0 0 0 0
138 148 0 0 0 0 0 0 0 0 0 0 0
148 157 0 0 0 0 0 0 0 0 0 0 0
157 166 0 0 0 0 0 0 0 0 0 0 0
166 175 0 0 0 0 0 0 0 0 0 0 0
175 185 0 0 0 0 0 0 0 0 0 0 0
185 194 0 0 0 0 0 0 0 0 0 0 0
194 203 0 0 0 0 0 0 0 0 0 0 0
203 212 0 0 0 0 0 0 0 0 0 0 0
212 222 0 0 0 0 0 0 0 0 0 0 0
222 231 0 0 0 0 0 0 0 0 0 0 0
231 240 0 0 0 0 0 0 0 0 0 0 0
240 249 0 0 0 0 0 0 0 0 0 0 0
249 258 0 0 0 0 0 0 0 0 0 0 0
258 268 0 0 0 0 0 0 0 0 0 0 0
268 277 0 0 0 0 0 0 0 0 0 0 0
277 286 0 0 0 0 0 0 0 0 0 0 0
286 295 0 0 0 0 0 0 0 0 0 0 0
295 305 1 0 0 0 0 0 0 0 0 0 0
305 314 1 0 0 0 0 0 0 0 0 0 0
314 323 1 1 0 0 0 0 0 0 0 0 0
323 332 1 1 0 0 0 0 0 0 0 0 0
332 342 1 1 1 0 0 0 0 0 0 0 0
342 351 1 1 1 0 0 0 0 0 0 0 0
351 360 1 1 1 0 0 0 0 0 0 0 0
360 369 2 1 1 1 0 0 0 0 0 0 0
369 378 2 1 1 1 0 0 0 0 0 0 0
378 388 2 2 1 1 1 0 0 0 0 0 0
388 397 2 2 1 1 1 0 0 0 0 0 0
397 406 3 2 2 1 1 1 0 0 0 0 0
406 415 3 2 2 1 1 1 0 0 0 0 0
415 425 3 3 2 2 1 1 1 0 0 0 0
425 434 4 3 2 2 1 1 1 0 0 0 0
Bi-Weekly Payroll Period: Single Persons
868 and over Use Table 2 on page 8 for Single
Bi-Weekly Payroll Period - Single Person
Gross Wages Number of Withholding Allowances Claimed
More
Than
But Not
Over The amount to be withheld from wages for Oklahoma income tax shall be:
0 1 2 3 4 5 6 7 8 9 10 plus
12
0 74 0 0 0 0 0 0 0 0 0 0 0
74 92 0 0 0 0 0 0 0 0 0 0 0
92 111 0 0 0 0 0 0 0 0 0 0 0
111 129 0 0 0 0 0 0 0 0 0 0 0
129 148 0 0 0 0 0 0 0 0 0 0 0
148 166 0 0 0 0 0 0 0 0 0 0 0
166 185 0 0 0 0 0 0 0 0 0 0 0
185 203 0 0 0 0 0 0 0 0 0 0 0
203 222 0 0 0 0 0 0 0 0 0 0 0
222 240 0 0 0 0 0 0 0 0 0 0 0
240 259 0 0 0 0 0 0 0 0 0 0 0
259 277 0 0 0 0 0 0 0 0 0 0 0
277 296 0 0 0 0 0 0 0 0 0 0 0
296 314 1 0 0 0 0 0 0 0 0 0 0
314 332 1 0 0 0 0 0 0 0 0 0 0
332 351 1 1 0 0 0 0 0 0 0 0 0
351 369 1 1 0 0 0 0 0 0 0 0 0
369 388 2 1 1 0 0 0 0 0 0 0 0
388 406 2 1 1 0 0 0 0 0 0 0 0
406 425 3 2 1 1 0 0 0 0 0 0 0
425 443 4 2 1 1 0 0 0 0 0 0 0
443 462 4 3 2 1 1 0 0 0 0 0 0
462 480 5 4 2 1 1 0 0 0 0 0 0
480 499 6 4 3 2 1 0 0 0 0 0 0
499 517 7 5 4 2 1 1 0 0 0 0 0
517 536 8 6 4 3 2 1 0 0 0 0 0
536 554 9 7 5 4 2 1 1 0 0 0 0
554 572 9 8 6 4 3 2 1 0 0 0 0
572 591 10 8 7 5 3 2 1 1 0 0 0
591 609 11 9 7 6 4 3 2 1 0 0 0
609 628 12 10 8 6 5 3 2 1 1 0 0
628 646 13 11 9 7 6 4 3 2 1 0 0
646 665 14 12 10 8 6 5 3 2 1 1 0
665 683 15 13 11 9 7 6 4 3 2 1 0
683 702 16 14 12 10 8 6 5 3 2 1 1
702 720 17 15 13 11 9 7 6 4 3 2 1
720 739 18 16 14 12 10 8 6 5 3 2 1
739 757 19 17 15 13 11 9 7 6 4 3 2
757 775 20 18 16 14 12 10 8 6 5 3 2
775 794 21 19 17 15 13 11 9 7 5 4 3
794 812 22 20 18 16 14 12 10 8 6 5 3
812 831 23 21 19 17 15 13 11 9 7 5 4
831 849 24 22 20 18 16 14 12 10 8 6 5
849 868 25 23 21 19 17 15 13 11 9 7 5
Bi-Weekly Payroll Period: Married Persons
868 and over Use Table 2 on page 8 for Married
Bi-Weekly Payroll Period - Married Person
Gross Wages Number of Withholding Allowances Claimed
More
Than
But Not
Over The amount to be withheld from wages for Oklahoma income tax shall be:
0 1 2 3 4 5 6 7 8 9 10 plus
13
0 74 0 0 0 0 0 0 0 0 0 0 0
74 92 0 0 0 0 0 0 0 0 0 0 0
92 111 0 0 0 0 0 0 0 0 0 0 0
111 129 0 0 0 0 0 0 0 0 0 0 0
129 148 0 0 0 0 0 0 0 0 0 0 0
148 166 0 0 0 0 0 0 0 0 0 0 0
166 185 0 0 0 0 0 0 0 0 0 0 0
185 203 0 0 0 0 0 0 0 0 0 0 0
203 222 0 0 0 0 0 0 0 0 0 0 0
222 240 0 0 0 0 0 0 0 0 0 0 0
240 259 0 0 0 0 0 0 0 0 0 0 0
259 277 0 0 0 0 0 0 0 0 0 0 0
277 296 0 0 0 0 0 0 0 0 0 0 0
296 314 0 0 0 0 0 0 0 0 0 0 0
314 332 0 0 0 0 0 0 0 0 0 0 0
332 351 0 0 0 0 0 0 0 0 0 0 0
351 369 0 0 0 0 0 0 0 0 0 0 0
369 388 0 0 0 0 0 0 0 0 0 0 0
388 406 0 0 0 0 0 0 0 0 0 0 0
406 425 0 0 0 0 0 0 0 0 0 0 0
425 443 0 0 0 0 0 0 0 0 0 0 0
443 462 0 0 0 0 0 0 0 0 0 0 0
462 480 0 0 0 0 0 0 0 0 0 0 0
480 499 0 0 0 0 0 0 0 0 0 0 0
499 517 0 0 0 0 0 0 0 0 0 0 0
517 536 0 0 0 0 0 0 0 0 0 0 0
536 554 0 0 0 0 0 0 0 0 0 0 0
554 572 1 0 0 0 0 0 0 0 0 0 0
572 591 1 0 0 0 0 0 0 0 0 0 0
591 609 1 1 0 0 0 0 0 0 0 0 0
609 628 1 1 0 0 0 0 0 0 0 0 0
628 646 1 1 1 0 0 0 0 0 0 0 0
646 665 2 1 1 0 0 0 0 0 0 0 0
665 683 2 1 1 1 0 0 0 0 0 0 0
683 702 2 2 1 1 0 0 0 0 0 0 0
702 720 3 2 1 1 1 0 0 0 0 0 0
720 739 3 2 2 1 1 0 0 0 0 0 0
739 757 4 3 2 1 1 1 0 0 0 0 0
757 775 4 3 2 2 1 1 0 0 0 0 0
775 794 5 3 3 2 1 1 1 0 0 0 0
794 812 5 4 3 2 2 1 1 0 0 0 0
812 831 6 5 3 3 2 1 1 1 0 0 0
831 849 6 5 4 3 2 2 1 1 0 0 0
849 868 7 6 5 3 3 2 1 1 1 0 0
Semi-Monthly Payroll Period: Single Persons
940 and over Use Table 3 on page 8 for Single
Semi-Monthly Payroll Period - Single Person
Gross Wages Number of Withholding Allowances Claimed
More
Than
But Not
Over The amount to be withheld from wages for Oklahoma income tax shall be:
0 1 2 3 4 5 6 7 8 9 10 plus
14
0 80 0 0 0 0 0 0 0 0 0 0 0
80 100 0 0 0 0 0 0 0 0 0 0 0
100 120 0 0 0 0 0 0 0 0 0 0 0
120 140 0 0 0 0 0 0 0 0 0 0 0
140 160 0 0 0 0 0 0 0 0 0 0 0
160 180 0 0 0 0 0 0 0 0 0 0 0
180 200 0 0 0 0 0 0 0 0 0 0 0
200 220 0 0 0 0 0 0 0 0 0 0 0
220 240 0 0 0 0 0 0 0 0 0 0 0
240 260 0 0 0 0 0 0 0 0 0 0 0
260 280 0 0 0 0 0 0 0 0 0 0 0
280 300 0 0 0 0 0 0 0 0 0 0 0
300 320 0 0 0 0 0 0 0 0 0 0 0
320 340 1 0 0 0 0 0 0 0 0 0 0
340 360 1 0 0 0 0 0 0 0 0 0 0
360 380 1 1 0 0 0 0 0 0 0 0 0
380 400 2 1 0 0 0 0 0 0 0 0 0
400 420 2 1 1 0 0 0 0 0 0 0 0
420 440 3 2 1 0 0 0 0 0 0 0 0
440 460 3 2 1 1 0 0 0 0 0 0 0
460 480 4 3 2 1 0 0 0 0 0 0 0
480 500 5 3 2 1 1 0 0 0 0 0 0
500 520 6 4 3 1 1 0 0 0 0 0 0
520 540 6 5 3 2 1 1 0 0 0 0 0
540 560 7 6 4 3 1 1 0 0 0 0 0
560 580 8 6 5 3 2 1 1 0 0 0 0
580 600 9 7 5 4 2 1 1 0 0 0 0
600 620 10 8 6 5 3 2 1 0 0 0 0
620 640 11 9 7 5 4 2 1 1 0 0 0
640 660 12 10 8 6 5 3 2 1 0 0 0
660 680 13 11 9 7 5 4 2 1 1 0 0
680 700 14 12 10 8 6 4 3 2 1 0 0
700 720 15 13 11 9 7 5 4 2 1 1 0
720 740 17 14 12 10 8 6 4 3 2 1 0
740 760 18 15 13 11 9 7 5 4 2 1 1
760 780 19 16 14 12 10 8 6 4 3 2 1
780 800 20 18 15 13 11 9 7 5 3 2 1
800 820 21 19 16 14 12 10 8 6 4 3 2
820 840 22 20 17 15 13 11 9 7 5 3 2
840 860 23 21 18 16 14 12 10 8 6 4 3
860 880 24 22 20 17 15 13 11 9 7 5 3
880 900 25 23 21 18 16 14 12 10 8 6 4
900 920 26 24 22 19 17 15 13 11 9 7 5
920 940 27 25 23 20 18 16 14 12 10 8 6
Semi-Monthly Payroll Period: Married Persons
940 and over Use Table 3 on page 8 for Married
Semi-Monthly Payroll Period - Married Person
Gross Wages Number of Withholding Allowances Claimed
More
Than
But Not
Over The amount to be withheld from wages for Oklahoma income tax shall be:
0 1 2 3 4 5 6 7 8 9 10 plus
15
0 80 0 0 0 0 0 0 0 0 0 0 0
80 100 0 0 0 0 0 0 0 0 0 0 0
100 120 0 0 0 0 0 0 0 0 0 0 0
120 140 0 0 0 0 0 0 0 0 0 0 0
140 160 0 0 0 0 0 0 0 0 0 0 0
160 180 0 0 0 0 0 0 0 0 0 0 0
180 200 0 0 0 0 0 0 0 0 0 0 0
200 220 0 0 0 0 0 0 0 0 0 0 0
220 240 0 0 0 0 0 0 0 0 0 0 0
240 260 0 0 0 0 0 0 0 0 0 0 0
260 280 0 0 0 0 0 0 0 0 0 0 0
280 300 0 0 0 0 0 0 0 0 0 0 0
300 320 0 0 0 0 0 0 0 0 0 0 0
320 340 0 0 0 0 0 0 0 0 0 0 0
340 360 0 0 0 0 0 0 0 0 0 0 0
360 380 0 0 0 0 0 0 0 0 0 0 0
380 400 0 0 0 0 0 0 0 0 0 0 0
400 420 0 0 0 0 0 0 0 0 0 0 0
420 440 0 0 0 0 0 0 0 0 0 0 0
440 460 0 0 0 0 0 0 0 0 0 0 0
460 480 0 0 0 0 0 0 0 0 0 0 0
480 500 0 0 0 0 0 0 0 0 0 0 0
500 520 0 0 0 0 0 0 0 0 0 0 0
520 540 0 0 0 0 0 0 0 0 0 0 0
540 560 0 0 0 0 0 0 0 0 0 0 0
560 580 0 0 0 0 0 0 0 0 0 0 0
580 600 1 0 0 0 0 0 0 0 0 0 0
600 620 1 0 0 0 0 0 0 0 0 0 0
620 640 1 1 0 0 0 0 0 0 0 0 0
640 660 1 1 0 0 0 0 0 0 0 0 0
660 680 1 1 0 0 0 0 0 0 0 0 0
680 700 2 1 1 0 0 0 0 0 0 0 0
700 720 2 1 1 0 0 0 0 0 0 0 0
720 740 2 2 1 1 0 0 0 0 0 0 0
740 760 3 2 1 1 0 0 0 0 0 0 0
760 780 3 2 1 1 1 0 0 0 0 0 0
780 800 3 3 2 1 1 0 0 0 0 0 0
800 820 4 3 2 1 1 1 0 0 0 0 0
820 840 4 3 3 2 1 1 0 0 0 0 0
840 860 5 4 3 2 1 1 1 0 0 0 0
860 880 6 4 3 2 2 1 1 0 0 0 0
880 900 6 5 4 3 2 1 1 1 0 0 0
900 920 7 6 4 3 2 2 1 1 0 0 0
920 940 8 6 5 4 3 2 1 1 1 0 0
Monthly Payroll Period: Single Persons
1,880 and over Use Table 4 on page 8 for Single
Monthly Payroll Period - Single Person
Gross Wages Number of Withholding Allowances Claimed
More
Than
But Not
Over The amount to be withheld from wages for Oklahoma income tax shall be:
0 1 2 3 4 5 6 7 8 9 10 plus
16
0 160 0 0 0 0 0 0 0 0 0 0 0
160 200 0 0 0 0 0 0 0 0 0 0 0
200 240 0 0 0 0 0 0 0 0 0 0 0
240 280 0 0 0 0 0 0 0 0 0 0 0
280 320 0 0 0 0 0 0 0 0 0 0 0
320 360 0 0 0 0 0 0 0 0 0 0 0
360 400 0 0 0 0 0 0 0 0 0 0 0
400 440 0 0 0 0 0 0 0 0 0 0 0
440 480 0 0 0 0 0 0 0 0 0 0 0
480 520 0 0 0 0 0 0 0 0 0 0 0
520 560 0 0 0 0 0 0 0 0 0 0 0
560 600 0 0 0 0 0 0 0 0 0 0 0
600 640 1 0 0 0 0 0 0 0 0 0 0
640 680 1 0 0 0 0 0 0 0 0 0 0
680 720 2 1 0 0 0 0 0 0 0 0 0
720 760 2 1 0 0 0 0 0 0 0 0 0
760 800 3 2 1 0 0 0 0 0 0 0 0
800 840 4 2 1 0 0 0 0 0 0 0 0
840 880 5 3 2 1 0 0 0 0 0 0 0
880 920 7 4 2 1 0 0 0 0 0 0 0
920 960 8 5 3 2 1 0 0 0 0 0 0
960 1,000 10 6 4 2 1 0 0 0 0 0 0
1,000 1,040 11 8 5 3 1 1 0 0 0 0 0
1,040 1,080 13 10 6 4 2 1 0 0 0 0 0
1,080 1,120 15 11 8 5 3 1 1 0 0 0 0
1,120 1,160 17 13 9 6 4 2 1 0 0 0 0
1,160 1,200 19 14 11 8 5 3 1 1 0 0 0
1,200 1,240 21 16 13 9 6 4 2 1 0 0 0
1,240 1,280 23 18 14 11 8 5 3 1 1 0 0
1,280 1,320 25 20 16 12 9 6 4 2 1 0 0
1,320 1,360 27 22 18 14 11 7 5 3 1 1 0
1,360 1,400 29 25 20 16 12 9 6 4 2 1 0
1,400 1,440 31 27 22 18 14 11 7 5 3 1 0
1,440 1,480 33 29 24 20 16 12 9 6 3 2 1
1,480 1,520 35 31 26 22 18 14 10 7 5 3 1
1,520 1,560 37 33 29 24 20 16 12 9 6 3 2
1,560 1,600 39 35 31 26 22 18 14 10 7 4 3
1,600 1,640 41 37 33 28 24 20 16 12 9 6 3
1,640 1,680 44 39 35 30 26 22 18 14 10 7 4
1,680 1,720 46 41 37 33 28 24 20 15 12 8 6
1,720 1,760 48 43 39 35 30 26 22 17 13 10 7
1,760 1,800 50 46 41 37 32 28 24 19 15 12 8
1,800 1,840 52 48 43 39 34 30 26 21 17 13 10
1,840 1,880 54 50 45 41 37 32 28 23 19 15 12
Monthly Payroll Period: Married Persons
1,880and over Use Table 4 on page 8 for Married
Monthly Payroll Period - Married Person
Gross Wages Number of Withholding Allowances Claimed
More
Than
But Not
Over The amount to be withheld from wages for Oklahoma income tax shall be:
0 1 2 3 4 5 6 7 8 9 10 plus
17
0 160 0 0 0 0 0 0 0 0 0 0 0
160 200 0 0 0 0 0 0 0 0 0 0 0
200 240 0 0 0 0 0 0 0 0 0 0 0
240 280 0 0 0 0 0 0 0 0 0 0 0
280 320 0 0 0 0 0 0 0 0 0 0 0
320 360 0 0 0 0 0 0 0 0 0 0 0
360 400 0 0 0 0 0 0 0 0 0 0 0
400 440 0 0 0 0 0 0 0 0 0 0 0
440 480 0 0 0 0 0 0 0 0 0 0 0
480 520 0 0 0 0 0 0 0 0 0 0 0
520 560 0 0 0 0 0 0 0 0 0 0 0
560 600 0 0 0 0 0 0 0 0 0 0 0
600 640 0 0 0 0 0 0 0 0 0 0 0
640 680 0 0 0 0 0 0 0 0 0 0 0
680 720 0 0 0 0 0 0 0 0 0 0 0
720 760 0 0 0 0 0 0 0 0 0 0 0
760 800 0 0 0 0 0 0 0 0 0 0 0
800 840 0 0 0 0 0 0 0 0 0 0 0
840 880 0 0 0 0 0 0 0 0 0 0 0
880 920 0 0 0 0 0 0 0 0 0 0 0
920 960 0 0 0 0 0 0 0 0 0 0 0
960 1,000 0 0 0 0 0 0 0 0 0 0 0
1,000 1,040 0 0 0 0 0 0 0 0 0 0 0
1,040 1,080 0 0 0 0 0 0 0 0 0 0 0
1,080 1,120 1 0 0 0 0 0 0 0 0 0 0
1,120 1,160 1 0 0 0 0 0 0 0 0 0 0
1,160 1,200 1 1 0 0 0 0 0 0 0 0 0
1,200 1,240 1 1 0 0 0 0 0 0 0 0 0
1,240 1,280 2 1 1 0 0 0 0 0 0 0 0
1,280 1,320 2 1 1 0 0 0 0 0 0 0 0
1,320 1,360 3 2 1 0 0 0 0 0 0 0 0
1,360 1,400 3 2 1 1 0 0 0 0 0 0 0
1,400 1,440 4 3 2 1 0 0 0 0 0 0 0
1,440 1,480 4 3 2 1 1 0 0 0 0 0 0
1,480 1,520 5 4 3 2 1 0 0 0 0 0 0
1,520 1,560 6 4 3 2 1 1 0 0 0 0 0
1,560 1,600 7 5 3 3 2 1 0 0 0 0 0
1,600 1,640 8 6 4 3 2 1 1 0 0 0 0
1,640 1,680 9 7 5 3 3 2 1 0 0 0 0
1,680 1,720 10 8 6 4 3 2 1 1 0 0 0
1,720 1,760 11 9 7 5 3 2 2 1 0 0 0
1,760 1,800 12 10 7 6 4 3 2 1 1 0 0
1,800 1,840 14 11 9 7 5 3 2 2 1 0 0
1,840 1,880 15 12 10 7 6 4 3 2 1 1 0
Annual Payroll Period: Single Persons
22,560 and over Use Table 7 on page 9 for Single
Annual Payroll Period - Single Person
Gross Wages Number of Withholding Allowances Claimed
More
Than
But Not
Over The amount to be withheld from wages for Oklahoma income tax shall be:
0 1 2 3 4 5 6 7 8 9 10 plus
18
0 1,920 0 0 0 0 0 0 0 0 0 0 0
1,920 2,400 0 0 0 0 0 0 0 0 0 0 0
2,400 2,880 0 0 0 0 0 0 0 0 0 0 0
2,880 3,360 0 0 0 0 0 0 0 0 0 0 0
3,360 3,840 0 0 0 0 0 0 0 0 0 0 0
3,840 4,320 0 0 0 0 0 0 0 0 0 0 0
4,320 4,800 0 0 0 0 0 0 0 0 0 0 0
4,800 5,280 0 0 0 0 0 0 0 0 0 0 0
5,280 5,760 0 0 0 0 0 0 0 0 0 0 0
5,760 6,240 0 0 0 0 0 0 0 0 0 0 0
6,240 6,720 3 0 0 0 0 0 0 0 0 0 0
6,720 7,200 5 0 0 0 0 0 0 0 0 0 0
7,200 7,680 10 2 0 0 0 0 0 0 0 0 0
7,680 8,160 15 5 0 0 0 0 0 0 0 0 0
8,160 8,640 20 10 2 0 0 0 0 0 0 0 0
8,640 9,120 29 14 5 0 0 0 0 0 0 0 0
9,120 9,600 38 19 9 2 0 0 0 0 0 0 0
9,600 10,080 49 28 14 4 0 0 0 0 0 0 0
10,080 10,560 64 37 19 9 2 0 0 0 0 0 0
10,560 11,040 78 48 27 14 4 0 0 0 0 0 0
11,040 11,520 97 62 37 18 8 2 0 0 0 0 0
11,520 12,000 116 77 47 26 13 4 0 0 0 0 0
12,000 12,480 135 95 61 36 18 8 1 0 0 0 0
12,480 12,960 154 114 76 46 25 13 4 0 0 0 0
12,960 13,440 174 134 94 60 35 18 8 1 0 0 0
13,440 13,920 198 153 113 74 45 25 12 4 0 0 0
13,920 14,400 222 172 132 92 59 34 17 7 1 0 0
14,400 14,880 246 196 151 111 73 44 24 12 3 0 0
14,880 15,360 271 220 170 130 90 58 33 17 7 1 0
15,360 15,840 296 244 194 150 110 72 43 23 12 3 0
15,840 16,320 322 269 218 169 129 89 56 33 16 6 1
16,320 16,800 347 294 242 192 148 108 71 42 22 11 3
16,800 17,280 372 319 267 216 167 127 87 55 32 16 6
17,280 17,760 397 345 292 240 190 146 106 70 41 21 11
17,760 18,240 422 370 317 265 214 166 126 86 54 31 16
18,240 18,720 448 395 343 290 238 188 145 105 68 41 21
18,720 19,200 473 420 368 315 263 212 164 124 84 53 30
19,200 19,680 498 445 393 340 288 236 186 143 103 67 40
19,680 20,160 523 471 418 366 313 261 210 162 122 82 52
20,160 20,640 548 496 443 391 338 286 234 184 142 102 66
20,640 21,120 574 521 469 416 364 311 259 208 161 121 81
21,120 21,600 599 546 494 441 389 336 284 232 182 140 100
21,600 22,080 624 571 519 466 414 361 309 256 206 159 119
22,080 22,560 649 597 544 492 439 387 334 282 230 180 138
Annual Payroll Period: Married Persons
22,560 and over Use Table 7 on page 9 for Married
Annual Payroll Period - Married Person
Gross Wages Number of Withholding Allowances Claimed
More
Than
But Not
Over The amount to be withheld from wages for Oklahoma income tax shall be:
0 1 2 3 4 5 6 7 8 9 10 plus
19
0 1,920 0 0 0 0 0 0 0 0 0 0 0
1,920 2,400 0 0 0 0 0 0 0 0 0 0 0
2,400 2,880 0 0 0 0 0 0 0 0 0 0 0
2,880 3,360 0 0 0 0 0 0 0 0 0 0 0
3,360 3,840 0 0 0 0 0 0 0 0 0 0 0
3,840 4,320 0 0 0 0 0 0 0 0 0 0 0
4,320 4,800 0 0 0 0 0 0 0 0 0 0 0
4,800 5,280 0 0 0 0 0 0 0 0 0 0 0
5,280 5,760 0 0 0 0 0 0 0 0 0 0 0
5,760 6,240 0 0 0 0 0 0 0 0 0 0 0
6,240 6,720 0 0 0 0 0 0 0 0 0 0 0
6,720 7,200 0 0 0 0 0 0 0 0 0 0 0
7,200 7,680 0 0 0 0 0 0 0 0 0 0 0
7,680 8,160 0 0 0 0 0 0 0 0 0 0 0
8,160 8,640 0 0 0 0 0 0 0 0 0 0 0
8,640 9,120 0 0 0 0 0 0 0 0 0 0 0
9,120 9,600 0 0 0 0 0 0 0 0 0 0 0
9,600 10,080 0 0 0 0 0 0 0 0 0 0 0
10,080 10,560 0 0 0 0 0 0 0 0 0 0 0
10,560 11,040 0 0 0 0 0 0 0 0 0 0 0
11,040 11,520 0 0 0 0 0 0 0 0 0 0 0
11,520 12,000 0 0 0 0 0 0 0 0 0 0 0
12,000 12,480 2 0 0 0 0 0 0 0 0 0 0
12,480 12,960 4 0 0 0 0 0 0 0 0 0 0
12,960 13,440 7 2 0 0 0 0 0 0 0 0 0
13,440 13,920 9 4 0 0 0 0 0 0 0 0 0
13,920 14,400 13 6 1 0 0 0 0 0 0 0 0
14,400 14,880 17 9 4 0 0 0 0 0 0 0 0
14,880 15,360 22 12 6 1 0 0 0 0 0 0 0
15,360 15,840 27 17 9 4 0 0 0 0 0 0 0
15,840 16,320 32 22 12 6 1 0 0 0 0 0 0
16,320 16,800 37 27 17 8 3 0 0 0 0 0 0
16,800 17,280 43 31 21 11 6 1 0 0 0 0 0
17,280 17,760 52 36 26 16 8 3 0 0 0 0 0
17,760 18,240 62 42 31 21 11 6 1 0 0 0 0
18,240 18,720 72 52 36 26 16 8 3 0 0 0 0
18,720 19,200 81 61 41 31 21 11 5 0 0 0 0
19,200 19,680 91 71 51 35 25 15 8 3 0 0 0
19,680 20,160 106 80 60 40 30 20 10 5 0 0 0
20,160 20,640 120 90 70 50 35 25 15 8 3 0 0
20,640 21,120 134 104 80 60 40 30 20 10 5 0 0
21,120 21,600 149 119 89 69 49 35 25 15 7 2 0
21,600 22,080 165 133 103 79 59 39 29 19 10 5 0
22,080 22,560 184 148 118 88 68 48 34 24 14 7 2
Looking for Additional Information?
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vehicle tag agent information, the Oklahoma Tax Commission has many formats available to obtain
any additional information you might need.
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