2017 INCOME TAX WIThhOldINg INsTruCTIONs, TAblEs, ANd ChArTs

2017 INCOME TAX WIThhOldINg INsTruCTIONs, TAblEs, ANd ChArTs sate of Vermontt department of Taxes Taxpayer services division P.O. box 547 Montpelier, ...

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Please note: The Department will not be updating the Income Tax Withholding Tables, please continue to use the 2017 Income Tax Withholding Tables.

state of Vermont department of Taxes

2017 INCOME TAX WIThhOldINg INsTruCTIONs, TAblEs, ANd ChArTs Taxpayer services division P.O. box 547 Montpelier, VT 05601-0547 Email: [email protected] Phone: (802) 828-2551 Fax: (802) 828-5787 Website: www.tax.vermont.gov

Effective 01/01/2017 • Expires 12/31/2017

DEPARTMENT OF TAXES

2017 Income Tax Withholding Instructions This 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 www.tax.vermont.gov.

1. What payments are subject to Vermont Income Tax Withholding?

3. Adjustments for Services Not Performed in Vermont

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:

Nonresidents: 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:

1. a Vermont resident or 2. 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 www.irs.gov.

2. 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. Form W-4VT: Employers should have all employees complete Form W-4VT. An employer may use the information from federal Form W-4 if a Vermont form is not submitted. 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 24% of the extra federal withholding.

Please note: Employees who have adjusted their Federal withholding in anticipation of the Child Tax Credit, Hope or Lifetime Learning Credit, or other credits and employees who are in civil unions or civil marriages will not have the correct Vermont tax withheld unless they complete Form W-4VT.

$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.

4. 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 pretax 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 not to domestic partnership arrangements.

Tables: see page 3 Charts: see page 5

Page 1 of 14

5. Annuities, Supplemental Payments and Deferred Compensation Payments You 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 24% 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.

6. Payments Under a Non-Qualified Deferred Compensation Plan When 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.

7. Reporting and Remitting Vermont Income Tax Withheld If 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 www.myvtax.vermont.gov, or you may register using Form BR-400, Application for a Business Tax Account, found at www.bit.ly/vttaxforms. 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 www.myvtax.vermont.gov, or you may file using paper forms available at www.bit.ly/vttaxforms.

8. Filing Forms W-2 and/or 1099

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. 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 2016 on our online filing site at www.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.

9. Contact Information for the Department of Taxes and Other Government Agencies Vermont Department of Taxes, Taxpayer Services Division Mail:

PO Box 547 Montpelier, VT 05601-0547

Email: Phone: Fax:

[email protected] 802-828-2551 802-828-5787

Internal Revenue Service (Federal income tax) Website: www.irs.gov Phone: 800-829-1040 Social Security Admin. (Social Security/Medicare tax) Website: www.ssa.gov Phone: 800-772-1213 Vermont Department of Labor (unemployment insurance, minimum wage, overtime, worker comp.) Website: www.labor.vermont.gov Phone: 802-828-4000

All 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

All forms and technical bulletins may be found at www.tax.vermont.gov.

Page 2 of 14

Vermont Percentage Method Withholding Tables (for wages paid in 2017)

If Wages* are: over but not over

$0 51 774 1,812 3,730 8,058

$51 774 1,812 3,730 8,058 -

WEEKLY PAYROLLS

Single

Married

If Wages* are:

Vermont withholding is: $0 of amount over 0 + 3.55% $51 25.67 + 6.80% 774 96.25 + 7.80% 1,812 245.85 + 8.80% 3,730 626.72 + 8.95% 8,058

over but not over

$0 154 1,356 3,111 4,654 8,180

$154 1,356 3,111 4,654 8,180 -

Vermont withholding is: $0 of amount over 0 + 3.55% $154 42.67 + 6.80% 1,356 162.01 + 7.80% 3,111 282.36 + 8.80% 4,654 592.65 + 8.95% 8,180

*use wages after subtracting withholding allowances (one withholding allowance equals $77.88)

If Wages* are: over but not over

$0 102 1,548 3,623 7,460 16,115

$102 1,548 3,623 7,460 16,115 -

BIWEEKLY PAYROLLS

Single

Married

If Wages* are:

Vermont withholding is: $0 of amount over 0 + 3.55% $102 51.33 + 6.80% 1,548 192.43 + 7.80% 3,623 491.72 + 8.80% 7,460 1,253.36 + 8.95% 16,115

over but not over

$0 308 2,712 6,221 9,308 16,360

$308 2,712 6,221 9,308 16,360 -

Vermont withholding is: $0 of amount over 0 + 3.55% $308 85.34 + 6.80% 2,712 323.95 + 7.80% 6,221 564.74 + 8.80% 9,308 1,185.32 + 8.95% 16,360

*use wages after subtracting withholding allowances (one withholding allowance equals $155.77)

If Wages* are: over but not over

$0 110 1,677 3,925 8,081 17,458

$110 1,677 3,925 8,081 17,458 -

Single

SEMIMONTHLY PAYROLLS If Wages* are:

Vermont withholding is: $0 of amount over 0 + 3.55% $110 55.63 + 6.80% 1,677 208.49 + 7.80% 3,925 532.66 + 8.80% 8,081 1,357.84 + 8.95% 17,458

over but not over

$0 333 2,938 6,740 10,083 17,723

$333 2,938 6,740 10,083 17,723 -

Married Vermont withholding is: $0 of amount over 0 + 3.55% $333 92.48 + 6.80% 2,938 351.01 + 7.80% 6,740 611.77 + 8.80% 10,083 1,284.09 + 8.95% 17,723

*use wages after subtracting withholding allowances (one withholding allowance equals $168.75)

If Wages* are:

over but not over

$0 221 3,354 7,850 16,163 34,917

$221 3,354 7,850 16,163 34,917 -

Single

MONTHLY PAYROLLS

Married

If Wages* are:

Vermont withholding is: $0 of amount over 0 + 3.55% $221 111.22 + 6.80% 3,354 416.95 + 7.80% 7,850 1,065.36 + 8.80% 16,163 2,715.72 + 8.95% 34,917

over but not over

$0 667 5,875 13,479 20,167 35,446

$667 5,875 13,479 20,167 35,446 -

Vermont withholding is: $0 of amount over 0 + 3.55% $667 184.88 + 6.80% 5,875 701.96 + 7.80% 13,479 1,223.62 + 8.80% 20,167 2,568.17 + 8.95% 35,446

*use wages after subtracting withholding allowances (one withholding allowance equals $337.50)

Effective Date: January 1, 2017

5

Civil union partners use Married table Page 3 of 14

Vermont Percentage Method Withholding Tables (for wages paid in 2017)

If Wages* are: over but not over

$0 663 10,063 23,550 48,488 104,750

$663 10,063 23,550 48,488 104,750 -

Single

QUARTERLY PAYROLLS

Married

If Wages* are:

Vermont withholding is: $0 of amount over 0 + 3.55% $663 333.70 + 6.80% 10,063 1,250.82 + 7.80% 23,550 3,195.98 + 8.80% 48,488 8,147.04 + 8.95% 104,750

over but not over

$0 2,000 17,625 40,438 60,500 106,338

$2,000 17,625 40,438 60,500 106,338 -

Vermont withholding is: $0 of amount over 0 + 3.55% $2,000 554.69 + 6.80% 17,625 2,105.97 + 7.80% 40,438 3,670.81 + 8.80% 60,500 7,704.55 + 8.95% 106,338

*use wages after subtracting withholding allowances (one withholding allowance equals $1012.50)

If Wages* are: over but not over

$0 2,650 40,250 94,200 193,950 419,000

$2,650 40,250 94,200 193,950 419,000 -

Single

ANNUAL PAYROLLS

Married

If Wages* are:

Vermont withholding is: $0 of amount over 0 + 3.55% $2,650 1,334.80 + 6.80% 40,250 5,003.40 + 7.80% 94,200 12,783.90 + 8.80% 193,950 32,588.30 + 8.95% 419,000

over but not over

$0 8,000 70,500 161,750 242,000 425,350

$8,000 70,500 161,750 242,000 425,350 -

Vermont withholding is: $0 of amount over 0 + 3.55% $8,000 2,218.75 + 6.80% 70,500 8,423.75 + 7.80% 161,750 14,683.25 + 8.80% 242,000 30,818.05 + 8.95% 425,350

*use wages after subtracting withholding allowances (one withholding allowance equals $4050.00)

DAILY or MISCELLANEOUS PAYROLLS (per day) Single

Married

If Wages* divided by the number of days in the payroll period are: over but not over

$0 10.20 154.80 362.30 746.00 1,611.50

$10.20 154.80 362.30 746.00 1,611.50 -

If Wages* divided by the number of days in the payroll period are: Vermont withholding (per day) is: $0 of amount over 3.55% $10.20 0.00 + 6.80% 154.80 5.13 + 7.80% 362.30 19.24 + 8.80% 746.00 49.17 + 8.95% 1,611.50 125.34 +

over but not over

$0 30.80 271.20 622.10 930.80 1,636.00

$30.80 271.20 622.10 930.80 1,636.00 -

Vermont withholding (per day) is: of amount over $30.80 + 3.55% 271.20 + 6.80% 622.10 + 7.80% 930.80 + 8.80% + 8.95% 1,636.00

$0.00 0.00 8.53 32.40 56.47 118.53

*use wages after subtracting withholding allowances (one withholding allowance equals $15.58) INSTRUCTIONS FOR USING TABLES 1. Locate the correct table for your payroll frequency. Note the amount of one payroll allowance listed at the bottom of the table.

EXAMPLE An employee is paid $1500 each week. Her W-4VT form claims two withholding allowances and married status. Her state withholding is computed from the WEEKLY/Married table on the previous page.

2. Multiply the amount of one allowance by the number Her total withholding allowance is: 2 x $77.88 = $155.76. of allowances claimed by the employee on form W-4VT. Her wages (after allowances) are: $1500 - $155.76 = $1344.24. Subtract this amount from the amount of payment. Because $1344.24 falls between $1356 and $3111, the tax is computed as $42.67 plus 6.80% of the amount over $1356. 3. Compute the Vermont tax on the amount from step #2, $1344.24 - 1356.00 = $-11.76 using the table. Vermont withholding is $41.87. $-11.76 x 0.0680 = $ -0.80 $-0.80 + 42.67 = $41.87

Effective Date: January 1, 2017

6

Civil union partners use Married table Page 4 of 14

2017 Payment

0

1

at least

but less than

0 60 75 90 105

60 75 90 105 120

0 1 1 2 2

0 0 0 0 0

120 135 150 165 180

135 150 165 180 195

3 3 4 4 5

195 210 225 240 255

210 225 240 255 270

270 285 300 315 330

Vermont Wage Bracket Withholding Charts Single Weekly Married Weekly 2

Number of Exemptions Claimed

3

4

5

6

7

8

9

10

Payment

0

1

7

8

9

10

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 1 1 2 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

5 6 7 7 8

3 3 4 4 5

0 0 1 2 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

390 405 420 435 450

8 9 9 10 10

5 6 6 7 7

3 3 4 4 5

0 0 1 1 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

450 465 480 495 510

465 480 495 510 525

11 11 12 12 13

8 9 9 10 10

5 6 6 7 7

2 3 4 4 5

0 0 1 1 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

525 540 555 570 585

540 555 570 585 600

13 14 15 15 16

11 11 12 12 13

8 8 9 10 10

5 6 6 7 7

2 3 3 4 5

0 0 1 1 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

600 615 630 645 660

615 630 645 660 675

16 17 17 18 18

13 14 14 15 15

11 11 12 12 13

8 8 9 9 10

5 6 6 7 7

2 3 3 4 4

0 0 1 1 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

675 690 705 720 735

690 705 720 735 750

19 19 20 20 21

16 17 17 18 18

13 14 14 15 15

10 11 12 12 13

8 8 9 9 10

5 5 6 7 7

2 3 3 4 4

0 0 0 1 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 1 1

0 0 0 0 0

0 0 0 0 0

750 765 780 795 810

765 780 795 810 825

21 22 22 23 24

19 19 20 20 21

16 16 17 17 18

13 14 14 15 15

10 11 11 12 13

8 8 9 9 10

5 5 6 6 7

2 3 3 4 4

0 0 0 1 1

0 0 0 0 0

0 0 0 0 0

but less than

0 0 0 0 0

0 165 180 195 210

165 180 195 210 225

0 1 1 2 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

225 240 255 270 285

240 255 270 285 300

3 3 4 4 5

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

300 315 330 345 360

315 330 345 360 375

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

375 390 405 420 435

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 1 1 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

5 6 6 7 7

2 3 3 4 4

0 0 1 1 2

0 0 0 0 0

0 0 0 0 0

10 11 11 12 13

8 8 9 9 10

5 5 6 6 7

2 3 3 4 4

0 0 0 1 1

13 14 14 15 15

10 11 11 12 12

8 8 9 9 10

5 5 6 6 7

2 3 3 4 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 1 2 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

5 6 6 7 8

3 3 4 4 5

0 0 1 1 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

285 300 315 330 345

8 9 9 10 10

5 6 6 7 7

3 3 4 4 5

0 0 1 1 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

345 360 375 390 405

360 375 390 405 420

11 11 12 12 13

8 8 9 10 10

5 6 6 7 7

2 3 3 4 5

0 0 1 1 2

0 0 0 0 0

420 435 450 465 480

435 450 465 480 495

13 14 14 15 15

11 11 12 12 13

8 8 9 9 10

5 6 6 7 7

2 3 3 4 4

495 510 525 540 555

510 525 540 555 570

16 17 17 18 18

13 14 14 15 15

10 11 12 12 13

8 8 9 9 10

570 585 600 615 630

585 600 615 630 645

19 19 20 20 21

16 16 17 18 18

13 14 14 15 15

645 660 675 690 705

660 675 690 705 720

21 22 22 23 23

19 19 20 20 21

16 16 17 17 18

Effective Date: January 1, 2017

Number of Exemptions Claimed

Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

at least

Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

7

2

2017

3

4

5

6

Civil union partners use Married chart Page 5 of 14

2017 Payment

0

1

Vermont Wage Bracket Withholding Charts Single Weekly Married Weekly 4

Number of Exemptions Claimed

2

3

5

6

7

8

7

8

9

10

2 2 3 3 4

0 0 0 1 1

19 19 20 20 21

2 3 3 4 4

0 0 0 1 1

0 0 0 0 0

24 25 25 26 26

21 22 22 23 23

18 19 20 20 21

16 16 17 17 18

13 13 14 15 15

10 11 11 12 12

7 8 8 9 10

5 5 6 6 7

2 2 3 3 4

0 0 0 1 1

29 30 30 31 32

27 27 28 28 29

24 24 25 25 26

21 22 22 23 23

18 19 19 20 20

16 16 17 17 18

13 13 14 14 15

10 11 11 12 12

7 8 8 9 9

5 5 6 6 7

2 2 3 3 4

1065 1080 1095 1110 1125

32 33 33 34 34

29 30 30 31 31

27 27 28 28 29

24 24 25 25 26

21 22 22 23 23

18 19 19 20 20

15 16 17 17 18

13 13 14 14 15

10 10 11 12 12

7 8 8 9 9

4 5 5 6 7

1125 1140 1155 1170 1185

1140 1155 1170 1185 1200

35 35 36 36 37

32 33 33 34 34

29 30 30 31 31

26 27 28 28 29

24 24 25 25 26

21 21 22 23 23

18 19 19 20 20

15 16 16 17 18

13 13 14 14 15

10 10 11 11 12

7 8 8 9 9

10 10 11 11 12

1200 1215 1230 1245 1260

1215 1230 1245 1260 1275

37 38 38 39 40

35 35 36 36 37

32 32 33 33 34

29 30 30 31 31

26 27 27 28 28

24 24 25 25 26

21 21 22 22 23

18 19 19 20 20

15 16 16 17 17

13 13 14 14 15

10 10 11 11 12

15 16 16 17 17

12 13 13 14 14

1275 1290 1305 1320 1335

1290 1305 1320 1335 1350

40 41 41 42 42

37 38 38 39 39

35 35 36 36 37

32 32 33 33 34

29 30 30 31 31

26 27 27 28 28

23 24 25 25 26

21 21 22 22 23

18 18 19 20 20

15 16 16 17 17

12 13 13 14 15

21 21 22 22 23

18 18 19 19 20

15 16 16 17 17

1350 1365 1380 1395 1410

1365 1380 1395 1410 1425

43 44 45 46 47

40 40 41 42 42

37 38 38 39 39

34 35 36 36 37

32 32 33 33 34

29 29 30 31 31

26 27 27 28 28

23 24 24 25 26

21 21 22 22 23

18 18 19 19 20

15 16 16 17 17

23 24 24 25 25

20 21 21 22 23

18 18 19 19 20

1425 1440 1455 1470 1485

1440 1455 1470 1485 1500

48 49 50 51 52

43 44 45 46 47

40 40 41 41 42

37 38 38 39 39

34 35 35 36 36

32 32 33 33 34

29 29 30 30 31

26 27 27 28 28

23 24 24 25 25

21 21 22 22 23

18 18 19 19 20

but less than

720 735 750 765 780

735 750 765 780 795

24 25 25 26 27

21 22 22 23 23

18 19 20 20 21

Vermont Withholding is: 16 13 10 7 5 16 13 11 8 5 17 14 11 8 6 17 15 12 9 6 18 15 12 10 7

795 810 825 840 855

810 825 840 855 870

28 29 30 31 32

24 24 25 26 26

21 22 22 23 23

18 19 19 20 21

16 16 17 17 18

13 13 14 14 15

10 11 11 12 12

7 8 8 9 9

5 5 6 6 7

870 885 900 915 930

885 900 915 930 945

33 34 35 36 37

27 28 29 30 31

24 24 25 25 26

21 22 22 23 23

18 19 19 20 20

16 16 17 17 18

13 13 14 14 15

10 11 11 12 12

945 960 960 975 975 990 990 1005 1005 1020

38 39 40 41 42

33 34 35 36 37

27 28 29 30 31

24 24 25 25 26

21 21 22 23 23

18 19 19 20 20

15 16 16 17 18

1020 1035 1050 1065 1080

1035 1050 1065 1080 1095

43 44 45 46 47

38 39 40 41 42

32 33 34 35 36

27 28 29 30 31

24 24 25 25 26

21 21 22 22 23

1095 1110 1125 1140 1155

1110 1125 1140 1155 1170

48 49 50 51 52

43 44 45 46 47

37 38 39 40 41

32 33 34 35 36

27 28 29 30 31

1170 1185 1200 1215 1230

1185 1200 1215 1230 1245

53 54 55 56 57

48 49 50 51 52

43 44 45 46 47

37 38 39 40 41

1245 1260 1275 1290 1305

1260 1275 1290 1305 1320

58 59 60 61 62

53 54 55 56 57

48 49 50 51 52

1320 1335 1350 1365 1380

1335 1350 1365 1380 1395

63 64 65 66 67

58 59 60 61 62

53 54 55 56 57

10

Payment

0

1

at least

but less than

0 0 0 0 0

825 840 855 870 885

840 855 870 885 900

24 25 25 26 26

21 22 22 23 23

2 2 3 3 4

0 0 0 1 1

900 915 930 945 960

915 930 945 960 975

27 27 28 28 29

7 8 8 9 9

4 5 6 6 7

2 2 3 3 4

975 990 1005 1020 1035

990 1005 1020 1035 1050

13 13 14 14 15

10 10 11 11 12

7 8 8 9 9

4 5 5 6 6

1050 1065 1080 1095 1110

18 19 19 20 20

15 16 16 17 17

13 13 14 14 15

10 10 11 11 12

7 8 8 9 9

24 24 25 25 26

21 21 22 22 23

18 19 19 20 20

15 16 16 17 17

12 13 14 14 15

32 33 34 35 36

27 28 29 30 31

23 24 24 25 26

21 21 22 22 23

18 18 19 19 20

42 43 44 45 46

37 38 39 40 41

32 33 34 35 36

26 27 28 29 31

23 24 24 25 25

47 48 49 50 51

42 43 44 45 46

37 38 39 40 41

32 33 34 35 36

26 27 28 29 30

Effective Date: January 1, 2017

8

2

Number of Exemptions Claimed

Vermont Withholding is: 16 13 10 8 5 16 14 11 8 5 17 14 11 9 6 17 15 12 9 6 18 15 12 10 7

at least

9

2017

3

4

5

6

Civil union partners use Married chart Page 6 of 14

2017 Payment

0

1

at least

but less than

0 120 150 180 210

120 150 180 210 240

0 1 2 3 4

0 0 0 0 0

240 270 300 330 360

270 300 330 360 390

5 6 8 9 10

390 420 450 480 510

420 450 480 510 540

540 570 600 630 660

Vermont Wage Bracket Withholding Charts Single Biweekly Married Biweekly 2

Number of Exemptions Claimed

3

4

5

6

7

8

9

10

Payment

0

1

7

8

9

10

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 1 2 3 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

11 12 13 14 15

5 6 8 9 10

0 1 2 3 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

780 810 840 870 900

16 17 18 19 20

11 12 13 14 15

5 6 7 8 9

0 1 2 3 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

900 930 930 960 960 990 990 1020 1020 1050

22 23 24 25 26

16 17 18 19 20

10 12 13 14 15

5 6 7 8 9

0 1 2 3 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1050 1080 1110 1140 1170

1080 1110 1140 1170 1200

27 28 29 30 31

21 22 23 25 26

16 17 18 19 20

10 11 12 13 15

5 6 7 8 9

0 0 1 2 3

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1200 1230 1260 1290 1320

1230 1260 1290 1320 1350

32 33 34 35 36

27 28 29 30 31

21 22 23 24 25

16 17 18 19 20

10 11 12 13 14

5 6 7 8 9

0 0 1 2 3

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 1 2 3

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1350 1380 1410 1440 1470

1380 1410 1440 1470 1500

38 39 40 41 42

32 33 34 35 36

26 28 29 30 31

21 22 23 24 25

15 16 18 19 20

10 11 12 13 14

4 5 6 8 9

0 0 1 2 3

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

4 5 6 7 8

0 0 1 2 3

0 0 0 0 0

0 0 0 0 0

1500 1530 1560 1590 1620

1530 1560 1590 1620 1650

43 44 45 46 47

37 38 39 41 42

32 33 34 35 36

26 27 28 29 31

21 22 23 24 25

15 16 17 18 19

10 11 12 13 14

4 5 6 7 8

0 0 1 2 3

0 0 0 0 0

0 0 0 0 0

but less than

0 0 0 0 0

0 330 360 390 420

330 360 390 420 450

0 1 2 3 5

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

450 480 510 540 570

480 510 540 570 600

6 7 8 9 10

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

600 630 660 690 720

630 660 690 720 750

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

750 780 810 840 870

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 1 2 3

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

10 11 12 13 14

4 5 7 8 9

0 0 1 2 3

0 0 0 0 0

21 22 23 24 25

15 16 17 18 20

10 11 12 13 14

4 5 6 7 8

26 27 28 29 30

21 22 23 24 25

15 16 17 18 19

10 11 12 13 14

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 1 2 3 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

11 12 13 14 15

5 6 7 8 9

0 1 2 3 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

570 600 630 660 690

16 17 18 19 20

11 12 13 14 15

5 6 7 8 9

0 1 2 3 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

690 720 750 780 810

720 750 780 810 840

21 22 24 25 26

16 17 18 19 20

10 11 12 14 15

5 6 7 8 9

0 0 1 2 4

0 0 0 0 0

840 870 900 930 960

870 900 930 960 990

27 28 29 30 31

21 22 23 24 25

16 17 18 19 20

10 11 12 13 14

5 6 7 8 9

990 1020 1050 1080 1110

1020 1050 1080 1110 1140

32 33 34 35 36

27 28 29 30 31

21 22 23 24 25

15 17 18 19 20

1140 1170 1200 1230 1260

1170 1200 1230 1260 1290

37 38 40 41 42

32 33 34 35 36

26 27 28 30 31

1290 1320 1350 1380 1410

1320 1350 1380 1410 1440

43 44 45 46 47

37 38 39 40 41

32 33 34 35 36

Effective Date: January 1, 2017

Number of Exemptions Claimed

Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

at least

Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

9

2

2017

3

4

5

6

Civil union partners use Married chart Page 7 of 14

2017

Vermont Wage Bracket Withholding Charts Single Biweekly Married Biweekly

Number of Exemptions Claimed

Number of Exemptions Claimed

Payment

0

1

4

5

6

7

2017

2

3

8

4 5 6 7 8

0 0 0 1 3

at least

but less than

1440 1470 1500 1530 1560

1470 1500 1530 1560 1590

48 49 50 51 53

43 44 45 46 47

37 38 39 40 41

Vermont Withholding is: 31 26 20 15 9 33 27 21 16 10 34 28 23 17 11 35 29 24 18 13 36 30 25 19 14

1590 1620 1650 1680 1710

1620 1650 1680 1710 1740

55 57 59 61 63

48 49 50 51 53

42 43 44 45 47

37 38 39 40 41

31 32 33 34 36

26 27 28 29 30

20 21 22 23 24

15 16 17 18 19

9 10 11 12 13

1740 1770 1800 1830 1860

1770 1800 1830 1860 1890

65 67 69 72 74

55 57 59 61 63

48 49 50 51 52

42 43 44 45 46

37 38 39 40 41

31 32 33 34 35

26 27 28 29 30

20 21 22 23 24

1890 1920 1950 1980 2010

1920 1950 1980 2010 2040

76 78 80 82 84

65 67 69 71 73

54 56 59 61 63

47 48 50 51 52

42 43 44 45 46

36 37 38 40 41

31 32 33 34 35

2040 2070 2100 2130 2160

2070 2100 2130 2160 2190

86 88 90 92 94

75 77 79 81 83

65 67 69 71 73

54 56 58 60 62

47 48 49 50 52

42 43 44 45 46

2190 2220 2250 2280 2310

2220 96 2250 98 2280 100 2310 102 2340 104

85 87 89 92 94

75 77 79 81 83

64 66 68 70 72

54 56 58 60 62

2340 2370 2400 2430 2460

2370 2400 2430 2460 2490

106 108 110 112 114

96 98 100 102 104

85 87 89 91 93

74 76 79 81 83

2490 2520 2550 2580 2610

2520 2550 2580 2610 2640

116 118 120 123 125

106 108 110 112 114

95 97 99 101 103

2640 2670 2700 2730 2760

2670 2700 2730 2760 2790

127 129 131 133 135

116 118 120 122 124

105 107 110 112 114

9

10

Payment

0

1

2

3

4

5

6

7

8

9

10

4 5 6 7 8

0 0 1 2 3

0 0 0 0 0

at least

but less than

0 0 0 0 0

1650 1680 1710 1740 1770

1680 1710 1740 1770 1800

48 49 50 51 52

43 44 45 46 47

37 38 39 40 41

Vermont Withholding is: 32 26 21 15 9 33 27 22 16 11 34 28 23 17 12 35 29 24 18 13 36 30 25 19 14

4 5 6 7 8

0 0 0 1 2

1800 1830 1860 1890 1920

1830 1860 1890 1920 1950

54 55 56 57 58

48 49 50 51 52

42 44 45 46 47

37 38 39 40 41

31 32 34 35 36

26 27 28 29 30

20 21 22 24 25

15 16 17 18 19

9 10 11 12 14

4 5 6 7 8

0 0 0 1 2

14 16 17 18 19

9 10 11 12 13

3 4 6 7 8

1950 1980 2010 2040 2070

1980 2010 2040 2070 2100

59 60 61 62 63

53 54 55 56 58

48 49 50 51 52

42 43 44 45 47

37 38 39 40 41

31 32 33 34 35

26 27 28 29 30

20 21 22 23 24

15 16 17 18 19

9 10 11 12 13

4 5 6 7 8

25 26 27 28 30

20 21 22 23 24

14 15 16 17 19

9 10 11 12 13

2100 2130 2160 2190 2220

2130 2160 2190 2220 2250

64 65 66 67 68

59 60 61 62 63

53 54 55 56 57

48 49 50 51 52

42 43 44 45 46

37 38 39 40 41

31 32 33 34 35

25 27 28 29 30

20 21 22 23 24

14 15 17 18 19

9 10 11 12 13

36 37 38 39 40

31 32 33 34 35

25 26 27 28 29

20 21 22 23 24

14 15 16 17 18

2250 2280 2310 2340 2370

2280 2310 2340 2370 2400

69 71 72 73 74

64 65 66 67 68

58 59 61 62 63

53 54 55 56 57

47 48 49 51 52

42 43 44 45 46

36 37 38 40 41

31 32 33 34 35

25 26 27 28 30

20 21 22 23 24

14 15 16 17 18

47 48 49 50 51

41 43 44 45 46

36 37 38 39 40

30 31 33 34 35

25 26 27 28 29

19 20 21 23 24

2400 2430 2460 2490 2520

2430 2460 2490 2520 2550

75 76 77 78 79

69 70 71 72 74

64 65 66 67 68

58 59 60 61 62

53 54 55 56 57

47 48 49 50 51

42 43 44 45 46

36 37 38 39 40

31 32 33 34 35

25 26 27 28 29

20 21 22 23 24

64 66 68 70 72

53 55 57 59 61

47 48 49 50 51

41 42 43 44 46

36 37 38 39 40

30 31 32 33 34

25 26 27 28 29

2550 2580 2610 2640 2670

2580 2610 2640 2670 2700

80 81 82 83 84

75 76 77 78 79

69 70 71 72 73

64 65 66 67 68

58 59 60 61 62

52 54 55 56 57

47 48 49 50 51

41 42 44 45 46

36 37 38 39 40

30 31 32 34 35

25 26 27 28 29

85 87 89 91 93

74 76 78 80 82

63 65 68 70 72

53 55 57 59 61

47 48 49 50 51

41 42 43 44 45

36 37 38 39 40

30 31 32 33 34

2700 2730 2760 2790 2820

2730 2760 2790 2820 2850

86 88 90 92 94

80 81 82 83 84

74 75 77 78 79

69 70 71 72 73

63 64 65 67 68

58 59 60 61 62

52 53 54 55 57

47 48 49 50 51

41 42 43 44 45

36 37 38 39 40

30 31 32 33 34

95 97 99 101 103

84 86 88 90 92

74 76 78 80 82

63 65 67 69 71

52 55 57 59 61

46 47 49 50 51

41 42 43 44 45

35 36 37 39 40

2850 2880 2910 2940 2970

2880 96 2910 98 2940 100 2970 102 3000 104

85 87 89 91 93

80 81 82 83 84

74 75 76 77 78

69 70 71 72 73

63 64 65 66 67

58 59 60 61 62

52 53 54 55 56

47 48 49 50 51

41 42 43 44 45

35 37 38 39 40

Effective Date: January 1, 2017

10

Civil union partners use Married chart Page 8 of 14

Payment

2017

Vermont Wage Bracket Withholding Charts 2017 Single Semimonthly Married Semimonthly

0

2

1

Number of Exemptions Claimed

3

4

5

6

7

8

7

8

9

10

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 1 2 3

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

10 11 12 13 14

4 5 6 7 8

0 0 0 1 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

780 810 840 870 900

15 16 17 19 20

9 10 11 13 14

3 4 5 7 8

0 0 0 1 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

900 930 930 960 960 990 990 1020 1020 1050

21 22 23 24 25

15 16 17 18 19

9 10 11 12 13

3 4 5 6 7

0 0 0 0 1

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1050 1080 1110 1140 1170

1080 1110 1140 1170 1200

26 27 28 29 30

20 21 22 23 24

14 15 16 17 18

8 9 10 11 12

2 3 4 5 6

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1200 1230 1260 1290 1320

1230 1260 1290 1320 1350

31 32 33 34 36

25 26 27 29 30

19 20 21 23 24

13 14 15 17 18

7 8 9 11 12

1 2 3 5 6

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1350 1380 1410 1440 1470

1380 1410 1440 1470 1500

37 38 39 40 41

31 32 33 34 35

25 26 27 28 29

19 20 21 22 23

13 14 15 16 17

7 8 9 10 11

1 2 3 4 5

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 2 3 4 5

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1500 1530 1560 1590 1620

1530 1560 1590 1620 1650

42 43 44 45 46

36 37 38 39 40

30 31 32 33 34

24 25 26 27 28

18 19 20 21 22

12 13 14 15 16

6 7 8 9 10

0 1 2 3 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

but less than

0 120 150 180 210

120 150 180 210 240

0 1 2 3 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

240 270 300 330 360

270 300 330 360 390

5 6 7 8 9

0 0 1 2 3

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

390 420 450 480 510

420 450 480 510 540

10 12 13 14 15

4 6 7 8 9

0 0 1 2 3

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

540 570 600 630 660

570 600 630 660 690

16 17 18 19 20

10 11 12 13 14

4 5 6 7 8

0 0 0 1 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

690 720 750 780 810

720 750 780 810 840

21 22 23 24 25

15 16 17 18 19

9 10 11 12 13

3 4 5 6 7

0 0 0 0 1

0 0 0 0 0

840 870 900 930 960

870 900 930 960 990

26 27 29 30 31

20 22 23 24 25

14 16 17 18 19

8 10 11 12 13

2 4 5 6 7

990 1020 1050 1080 1110

1020 1050 1080 1110 1140

32 33 34 35 36

26 27 28 29 30

20 21 22 23 24

14 15 16 17 18

1140 1170 1200 1230 1260

1170 1200 1230 1260 1290

37 38 39 40 41

31 32 33 34 35

25 26 27 28 29

1290 1320 1350 1380 1410

1320 1350 1380 1410 1440

42 43 45 46 47

36 37 39 40 41

30 31 33 34 35

10

Payment

0

1

at least

but less than

0 0 0 0 0

0 330 360 390 420

330 360 390 420 450

0 0 1 3 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

450 480 510 540 570

480 510 540 570 600

5 6 7 8 9

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

600 630 660 690 720

630 660 690 720 750

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

750 780 810 840 870

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 1

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

8 9 10 11 12

2 3 4 5 6

0 0 0 0 0

0 0 0 0 0

19 20 21 22 23

13 14 15 16 17

7 8 9 10 11

1 2 3 4 5

24 26 27 28 29

18 20 21 22 23

12 14 15 16 17

6 8 9 10 11

Effective Date: January 1, 2017

11

2

Number of Exemptions Claimed

Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

at least

9

3

4

5

6

Civil union partners use Married chart Page 9 of 14

Payment

2017

Vermont Wage Bracket Withholding Charts 2017 Single Semimonthly Married Semimonthly

0

2

1

Number of Exemptions Claimed

3

4

5

6

7

8

7

8

9

10

0 0 0 0 0

35 36 37 38 40

0 0 1 3 4

0 0 0 0 0

0 0 0 0 0

47 48 49 50 51

41 42 43 44 45

35 36 37 38 39

29 30 31 32 33

23 24 25 26 27

17 18 19 20 21

11 12 13 14 15

5 6 7 8 9

0 0 1 2 3

0 0 0 0 0

58 59 60 61 62

52 53 54 55 56

46 47 48 49 50

40 41 42 43 44

34 35 36 37 38

28 29 30 31 32

22 23 24 25 26

16 17 18 19 20

10 11 12 13 14

4 5 6 7 8

0 0 0 1 2

2130 2160 2190 2220 2250

63 64 65 66 68

57 58 59 60 62

51 52 53 54 56

45 46 47 48 50

39 40 41 42 44

33 34 35 36 38

27 28 29 31 32

21 22 23 25 26

15 16 17 19 20

9 10 11 13 14

3 4 5 7 8

2250 2280 2310 2340 2370

2280 2310 2340 2370 2400

69 70 71 72 73

63 64 65 66 67

57 58 59 60 61

51 52 53 54 55

45 46 47 48 49

39 40 41 42 43

33 34 35 36 37

27 28 29 30 31

21 22 23 24 25

15 16 17 18 19

9 10 11 12 13

14 16 17 18 19

2400 2430 2460 2490 2520

2430 2460 2490 2520 2550

74 75 76 77 78

68 69 70 71 72

62 63 64 65 66

56 57 58 59 60

50 51 52 53 54

44 45 46 47 48

38 39 40 41 42

32 33 34 35 36

26 27 28 29 30

20 21 22 23 24

14 15 16 17 18

26 27 28 29 30

20 21 22 23 24

2550 2580 2610 2640 2670

2580 2610 2640 2670 2700

79 80 81 82 83

73 74 75 76 77

67 68 69 70 72

61 62 63 64 66

55 56 57 58 60

49 50 51 52 54

43 44 45 46 48

37 38 39 40 42

31 32 33 34 36

25 26 27 29 30

19 20 21 23 24

37 38 39 40 41

31 32 33 34 35

25 26 27 28 29

2700 2730 2760 2790 2820

2730 2760 2790 2820 2850

85 86 87 88 89

79 80 81 82 83

73 74 75 76 77

67 68 69 70 71

61 62 63 64 65

55 56 57 58 59

49 50 51 52 53

43 44 45 46 47

37 38 39 40 41

31 32 33 34 35

25 26 27 28 29

42 43 45 46 47

36 37 39 40 41

30 31 33 34 35

2850 2880 2910 2940 2970

2880 2910 2940 2970 3000

90 91 92 94 96

84 85 86 87 88

78 79 80 81 82

72 73 74 75 76

66 67 68 69 70

60 61 62 63 64

54 55 56 57 58

48 49 50 51 52

42 43 44 45 46

36 37 38 39 40

30 31 32 33 34

but less than

1440 1470 1500 1530 1560

1470 1500 1530 1560 1590

48 49 50 51 52

42 43 44 45 46

36 37 38 39 40

30 31 32 33 34

Vermont Withholding is: 24 18 12 6 0 25 19 13 7 1 26 20 14 8 2 27 21 15 9 3 28 22 16 10 4

1590 1620 1650 1680 1710

1620 1650 1680 1710 1740

53 54 55 57 59

47 48 49 50 51

41 42 43 44 45

35 36 37 38 39

29 30 31 32 33

23 24 25 26 27

17 18 19 20 21

11 12 13 14 15

5 6 7 8 9

1740 1770 1800 1830 1860

1770 1800 1830 1860 1890

61 63 65 67 69

52 53 55 56 58

46 47 49 50 51

40 41 43 44 45

34 35 37 38 39

28 29 31 32 33

22 24 25 26 27

16 18 19 20 21

1890 1920 1950 1980 2010

1920 1950 1980 2010 2040

71 73 75 77 79

60 62 64 66 68

52 53 54 55 56

46 47 48 49 50

40 41 42 43 44

34 35 36 37 38

28 29 30 31 32

2040 2070 2100 2130 2160

2070 2100 2130 2160 2190

81 83 85 87 89

70 72 74 76 78

58 60 62 64 67

51 52 53 54 55

45 46 47 48 49

39 40 41 42 43

2190 2220 2250 2280 2310

2220 92 2250 94 2280 96 2310 98 2340 100

80 82 84 86 88

69 71 73 75 77

57 59 61 63 65

50 51 53 54 55

2340 2370 2400 2430 2460

2370 2400 2430 2460 2490

102 104 106 108 110

90 92 94 96 98

79 81 83 85 87

67 69 71 73 75

2490 2520 2550 2580 2610

2520 2550 2580 2610 2640

112 114 116 118 120

100 102 105 107 109

89 91 93 95 97

2640 2670 2700 2730 2760

2670 2700 2730 2760 2790

122 124 126 128 130

111 113 115 117 119

99 101 103 105 107

10

Payment

0

1

at least

but less than

0 0 0 0 0

1650 1680 1710 1740 1770

1680 1710 1740 1770 1800

47 48 49 50 52

41 42 43 44 46

0 0 1 2 3

0 0 0 0 0

1800 1830 1860 1890 1920

1830 1860 1890 1920 1950

53 54 55 56 57

10 12 13 14 15

4 6 7 8 9

0 0 1 2 3

1950 1980 2010 2040 2070

1980 2010 2040 2070 2100

22 23 24 25 26

16 17 18 19 20

10 11 12 13 14

4 5 6 7 8

2100 2130 2160 2190 2220

33 34 35 36 37

27 28 29 30 31

21 22 23 24 25

15 16 17 18 19

9 10 11 12 13

44 45 47 48 49

38 39 41 42 43

32 33 35 36 37

26 27 29 30 31

20 22 23 24 25

56 58 60 62 64

50 51 52 53 54

44 45 46 47 48

38 39 40 41 42

32 33 34 35 36

77 80 82 84 86

66 68 70 72 74

55 57 59 61 63

49 50 51 52 53

43 44 45 46 47

88 90 92 94 96

76 78 80 82 84

65 67 69 71 73

54 55 57 59 61

48 49 51 52 53

Effective Date: January 1, 2017

12

2

Number of Exemptions Claimed

Vermont Withholding is: 29 23 17 11 5 30 24 18 12 6 31 25 19 13 7 32 27 21 15 9 34 28 22 16 10

at least

9

3

4

5

6

Civil union partners use Married chart Page 10 of 14

2017 Payment

0

1

at least

but less than

0 240 300 360 420

240 300 360 420 480

0 2 4 6 8

0 0 0 0 0

480 540 600 660 720

540 600 660 720 780

10 12 15 17 19

780 840 900 960 1020

840 900 960 1020 1080

1080 1140 1200 1260 1320

Vermont Wage Bracket Withholding Charts Single Monthly Married Monthly 2

Number of Exemptions Claimed

3

4

5

6

7

8

9

10

Payment

0

1

7

8

9

10

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 2 4 6

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

20 22 24 26 29

8 10 12 14 17

0 0 0 2 5

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1560 1620 1680 1740 1800

31 33 35 37 39

19 21 23 25 27

7 9 11 13 15

0 0 0 1 3

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1800 1860 1920 1980 2040

1860 1920 1980 2040 2100

41 43 46 48 50

29 31 34 36 38

17 19 22 24 26

5 7 10 12 14

0 0 0 0 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

2100 2160 2220 2280 2340

2160 2220 2280 2340 2400

52 54 56 58 60

40 42 44 46 48

28 30 32 34 37

16 18 20 22 25

4 6 8 10 13

0 0 0 0 1

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

2400 2460 2520 2580 2640

2460 2520 2580 2640 2700

63 65 67 69 71

51 53 55 57 59

39 41 43 45 47

27 29 31 33 35

15 17 19 21 23

3 5 7 9 11

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

2700 2760 2820 2880 2940

2760 2820 2880 2940 3000

73 75 78 80 82

61 63 66 68 70

49 51 54 56 58

37 39 42 44 46

25 27 30 32 34

13 15 18 20 22

1 3 6 8 10

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

3000 3060 3120 3180 3240

3060 3120 3180 3240 3300

84 86 88 90 92

72 74 76 78 80

60 62 64 66 68

48 50 52 54 56

36 38 40 42 44

24 26 28 30 33

12 14 16 18 21

0 2 4 6 9

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

but less than

0 0 0 0 0

0 660 720 780 840

660 720 780 840 900

0 1 3 5 7

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

900 960 1020 1080 1140

960 1020 1080 1140 1200

9 11 14 16 18

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1200 1260 1320 1380 1440

1260 1320 1380 1440 1500

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1500 1560 1620 1680 1740

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 1

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

16 18 20 22 24

4 6 8 10 12

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

38 40 42 45 47

26 28 31 33 35

14 16 19 21 23

2 4 7 9 11

0 0 0 0 0

49 51 53 55 57

37 39 41 43 45

25 27 29 31 33

13 15 17 19 21

1 3 5 7 9

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 3 5 7

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

21 23 25 27 29

9 11 13 15 17

0 0 1 3 5

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1140 1200 1260 1320 1380

32 34 36 38 40

20 22 24 26 28

8 10 12 14 16

0 0 0 2 4

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1380 1440 1500 1560 1620

1440 1500 1560 1620 1680

42 44 46 49 51

30 32 34 37 39

18 20 23 25 27

6 8 11 13 15

0 0 0 1 3

0 0 0 0 0

1680 1740 1800 1860 1920

1740 1800 1860 1920 1980

53 55 57 59 61

41 43 45 47 49

29 31 33 35 37

17 19 21 23 25

5 7 9 11 13

1980 2040 2100 2160 2220

2040 2100 2160 2220 2280

64 66 68 70 72

52 54 56 58 60

40 42 44 46 48

28 30 32 34 36

2280 2340 2400 2460 2520

2340 2400 2460 2520 2580

74 76 78 81 83

62 64 66 69 71

50 52 54 57 59

2580 2640 2700 2760 2820

2640 2700 2760 2820 2880

85 87 89 91 93

73 75 77 79 81

61 63 65 67 69

Effective Date: January 1, 2017

Number of Exemptions Claimed

Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

at least

Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

13

2

2017

3

4

5

6

Civil union partners use Married chart Page 11 of 14

2017 Payment

0

1

at least

but less than

2880 2940 3000 3060 3120

2940 95 3000 98 3060 100 3120 102 3180 104

83 86 88 90 92

3180 3240 3300 3360 3420

3240 3300 3360 3420 3480

106 108 110 114 118

3480 3540 3600 3660 3720

3540 3600 3660 3720 3780

3780 3840 3900 3960 4020

Vermont Wage Bracket Withholding Charts Single Monthly Married Monthly 2

Number of Exemptions Claimed

3

4

5

6

7

8

9

10

Payment

0

1

7

8

9

10

71 73 75 77 79

0 1 3 5 7

0 0 0 0 0

0 0 0 0 0

93 95 97 100 102

81 83 85 88 90

69 71 74 76 78

57 59 62 64 66

45 47 50 52 54

33 35 38 40 42

21 23 26 28 30

9 11 14 16 18

0 0 2 4 6

0 0 0 0 0

116 118 120 122 124

104 106 108 110 112

92 94 96 98 100

80 82 84 86 88

68 70 72 74 76

56 58 60 62 64

44 46 48 50 52

32 34 36 38 40

20 22 24 26 29

8 10 12 14 17

0 0 0 2 5

4260 4320 4380 4440 4500

126 129 131 133 135

115 117 119 121 123

103 105 107 109 111

91 93 95 97 99

79 81 83 85 87

67 69 71 73 75

55 57 59 61 63

43 45 47 49 51

31 33 35 37 39

19 21 23 25 27

7 9 11 13 15

4500 4560 4620 4680 4740

4560 4620 4680 4740 4800

137 139 141 144 146

125 127 129 132 134

113 115 117 120 122

101 103 105 108 110

89 91 93 96 98

77 79 82 84 86

65 67 70 72 74

53 55 58 60 62

41 43 46 48 50

29 31 34 36 38

17 19 22 24 26

29 31 33 35 37

4800 4860 4920 4980 5040

4860 4920 4980 5040 5100

148 150 152 154 156

136 138 140 142 144

124 126 128 130 132

112 114 116 118 120

100 102 104 106 108

88 90 92 94 96

76 78 80 82 84

64 66 68 70 72

52 54 56 58 60

40 42 44 46 48

28 30 32 34 37

52 54 56 58 60

40 42 44 46 48

5100 5160 5220 5280 5340

5160 5220 5280 5340 5400

158 161 163 165 167

146 149 151 153 155

134 137 139 141 143

123 125 127 129 131

111 113 115 117 119

99 101 103 105 107

87 89 91 93 95

75 77 79 81 83

63 65 67 69 71

51 53 55 57 59

39 41 43 45 47

74 76 78 81 83

62 64 66 69 71

50 52 54 57 59

5400 5460 5520 5580 5640

5460 5520 5580 5640 5700

169 171 173 175 178

157 159 161 164 166

145 147 149 152 154

133 135 137 140 142

121 123 125 128 130

109 111 113 116 118

97 99 101 104 106

85 87 89 92 94

73 75 78 80 82

61 63 66 68 70

49 51 54 56 58

85 87 89 91 93

73 75 77 79 81

61 63 65 67 69

5700 5760 5820 5880 5940

5760 5820 5880 5940 6000

180 182 184 187 191

168 170 172 174 176

156 158 160 162 164

144 146 148 150 152

132 134 136 138 140

120 122 124 126 128

108 110 112 114 116

96 98 100 102 104

84 86 88 90 92

72 74 76 78 80

60 62 64 66 68

but less than

0 0 0 0 0

3300 3360 3420 3480 3540

3360 95 3420 97 3480 99 3540 101 3600 103

83 85 87 89 91

0 0 3 5 7

0 0 0 0 0

3600 3660 3720 3780 3840

3660 3720 3780 3840 3900

105 107 109 112 114

21 23 25 27 29

9 11 13 15 17

0 0 1 3 5

3900 3960 4020 4080 4140

3960 4020 4080 4140 4200

44 46 48 50 52

32 34 36 38 40

20 22 24 26 28

8 10 12 14 16

4200 4260 4320 4380 4440

66 68 70 73 75

54 56 58 61 63

42 44 46 49 51

30 32 34 37 39

18 20 23 25 27

89 91 93 95 97

77 79 81 83 85

65 67 69 71 73

53 55 57 59 61

41 43 45 47 49

112 116 120 124 128

99 102 104 106 108

87 90 92 94 96

75 78 80 82 84

64 66 68 70 72

155 159 163 167 171

132 136 140 144 148

110 113 117 121 125

98 100 102 105 107

86 88 90 93 95

175 179 184 188 192

152 157 161 165 169

129 134 138 142 146

109 111 115 119 123

97 99 101 103 105

72 74 76 78 80

0 2 4 6 8

0 0 0 0 0

94 96 98 101 103

82 84 86 89 91

70 72 74 77 79

58 60 62 65 67

46 48 50 53 55

34 36 38 41 43

22 24 27 29 31

10 12 15 17 19

122 126 130 134 138

105 107 109 111 115

93 95 97 99 101

81 83 85 87 89

69 71 73 75 77

57 59 61 63 65

45 47 49 51 53

33 35 37 39 41

3840 3900 3960 4020 4080

142 146 150 154 159

119 123 127 132 136

103 106 108 110 113

91 94 96 98 100

79 82 84 86 88

68 70 72 74 76

56 58 60 62 64

4080 4140 4200 4260 4320

4140 4200 4260 4320 4380

163 167 171 175 179

140 144 148 152 156

117 121 125 129 133

102 104 106 109 111

90 92 94 97 99

78 80 82 85 87

4380 4440 4500 4560 4620

4440 4500 4560 4620 4680

183 187 191 195 199

160 164 168 172 176

137 141 145 149 153

114 118 122 126 131

101 103 105 107 109

4680 4740 4800 4860 4920

4740 4800 4860 4920 4980

203 208 212 216 220

180 185 189 193 197

158 162 166 170 174

135 139 143 147 151

4980 5040 5100 5160 5220

5040 5100 5160 5220 5280

224 228 232 236 240

201 205 209 213 217

178 182 186 190 194

5280 5340 5400 5460 5520

5340 5400 5460 5520 5580

244 248 252 256 261

221 225 229 234 238

198 202 206 211 215

Effective Date: January 1, 2017

Number of Exemptions Claimed

Vermont Withholding is: 59 47 35 23 11 61 49 37 25 13 63 51 39 27 15 65 53 41 29 17 67 55 43 31 19

at least

Vermont Withholding is: 60 48 36 24 12 62 50 38 26 14 64 52 40 28 16 66 54 42 30 18 68 56 44 32 20

14

2

2017

3

4

5

6

Civil union partners use Married chart Page 12 of 14

2017 Vermont Wage Bracket Withholding Charts 2017 Single Daily or Miscellaneous Married Daily or Miscellaneous Payment (per day)

Number of Exemptions Claimed

0

1

2

at least

but less than

0 12 15 18 21

12 15 18 21 24

0.00 0.12 0.22 0.33 0.44

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

24 27 30 33 36

27 30 33 36 39

0.54 0.65 0.76 0.86 0.97

0.00 0.10 0.20 0.31 0.42

39 42 45 48 51

42 45 48 51 54

1.08 1.18 1.29 1.40 1.50

54 57 60 63 66

57 60 63 66 69

69 72 75 78 81

3

4

5

6

7

8

9

Payment (per day)

10

Number of Exemptions Claimed

0

1

8

9

10

0.00 0.00 0.00 0.00 0.00

Vermont Withholding is: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.01 0.11 0.22 0.32 0.43

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

1.09 1.20 1.30 1.41 1.52

0.54 0.64 0.75 0.86 0.96

0.00 0.09 0.20 0.30 0.41

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

78 81 84 87 90

1.62 1.73 1.84 1.94 2.05

1.07 1.18 1.28 1.39 1.50

0.52 0.62 0.73 0.84 0.94

0.00 0.07 0.18 0.28 0.39

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

90 93 96 99 102

93 96 99 102 105

2.16 2.26 2.37 2.48 2.58

1.60 1.71 1.82 1.92 2.03

1.05 1.16 1.26 1.37 1.48

0.50 0.60 0.71 0.82 0.92

0.00 0.05 0.16 0.26 0.37

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

105 108 111 114 117

108 111 114 117 120

2.69 2.79 2.90 3.01 3.11

2.14 2.24 2.35 2.45 2.56

1.58 1.69 1.80 1.90 2.01

1.03 1.14 1.24 1.35 1.46

0.48 0.58 0.69 0.80 0.90

0.00 0.03 0.14 0.24 0.35

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

120 123 126 129 132

123 126 129 132 135

3.22 3.33 3.43 3.54 3.65

2.67 2.77 2.88 2.99 3.09

2.11 2.22 2.33 2.43 2.54

1.56 1.67 1.78 1.88 1.99

1.01 1.12 1.22 1.33 1.44

0.46 0.56 0.67 0.78 0.88

0.00 0.01 0.12 0.22 0.33

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

135 138 141 144 147

138 141 144 147 150

3.75 3.86 3.97 4.07 4.18

3.20 3.31 3.41 3.52 3.63

2.65 2.75 2.86 2.97 3.07

2.09 2.20 2.31 2.41 2.52

1.54 1.65 1.75 1.86 1.97

0.99 1.10 1.20 1.31 1.41

0.44 0.54 0.65 0.76 0.86

0.00 0.00 0.10 0.20 0.31

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.06 0.17 0.27

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

150 153 156 159 162

153 156 159 162 165

4.29 4.39 4.50 4.61 4.71

3.73 3.84 3.95 4.05 4.16

3.18 3.29 3.39 3.50 3.61

2.63 2.73 2.84 2.95 3.05

2.07 2.18 2.29 2.39 2.50

1.52 1.63 1.73 1.84 1.95

0.97 1.07 1.18 1.29 1.39

0.42 0.52 0.63 0.73 0.84

0.00 0.00 0.08 0.18 0.29

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

at least

but less than

0.00 0.00 0.00 0.00 0.00

0 33 36 39 42

33 36 39 42 45

0.00 0.13 0.24 0.35 0.45

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

45 48 51 54 57

48 51 54 57 60

0.56 0.66 0.77 0.88 0.98

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

60 63 66 69 72

63 66 69 72 75

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

75 78 81 84 87

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.02 0.12 0.23 0.33

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.99 1.10 1.21 1.31 1.42

0.44 0.55 0.65 0.76 0.87

0.00 0.00 0.10 0.21 0.31

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

2.08 2.19 2.29 2.40 2.51

1.53 1.63 1.74 1.85 1.95

0.97 1.08 1.19 1.29 1.40

0.42 0.53 0.63 0.74 0.85

0.00 0.00 0.08 0.19 0.29

2.61 2.72 2.82 2.93 3.04

2.06 2.17 2.27 2.38 2.49

1.51 1.61 1.72 1.83 1.93

0.95 1.06 1.17 1.27 1.38

0.40 0.51 0.61 0.72 0.83

0.00 0.00 0.00 0.00 0.00

Vermont Withholding is: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.52 0.63 0.74 0.84 0.95

0.00 0.08 0.18 0.29 0.40

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

1.61 1.71 1.82 1.93 2.03

1.06 1.16 1.27 1.37 1.48

0.50 0.61 0.72 0.82 0.93

0.00 0.06 0.16 0.27 0.38

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

72 75 78 81 84

2.14 2.25 2.35 2.46 2.57

1.59 1.69 1.80 1.91 2.01

1.03 1.14 1.25 1.35 1.46

0.48 0.59 0.69 0.80 0.91

0.00 0.04 0.14 0.25 0.36

0.00 0.00 0.00 0.00 0.00

84 87 90 93 96

87 90 93 96 99

2.67 2.78 2.89 2.99 3.10

2.12 2.23 2.33 2.44 2.55

1.57 1.67 1.78 1.89 1.99

1.01 1.12 1.23 1.33 1.44

0.46 0.57 0.67 0.78 0.89

99 102 105 108 111

102 105 108 111 114

3.21 3.31 3.42 3.53 3.63

2.65 2.76 2.87 2.97 3.08

2.10 2.21 2.31 2.42 2.53

1.55 1.65 1.76 1.87 1.97

114 117 120 123 126

117 120 123 126 129

3.74 3.84 3.95 4.06 4.16

3.19 3.29 3.40 3.50 3.61

2.63 2.74 2.85 2.95 3.06

129 132 135 138 141

132 135 138 141 144

4.27 4.38 4.48 4.59 4.70

3.72 3.82 3.93 4.04 4.14

3.16 3.27 3.38 3.48 3.59

Effective Date: January 1, 2017

15

2

3

4

5

6

7

Civil union partners use Married chart Page 13 of 14

2017 Vermont Wage Bracket Withholding Charts 2017 Single Daily or Miscellaneous Married Daily or Miscellaneous Payment (per day)

Number of Exemptions Claimed

0

1

2

3

4

5

6

7

8

9

at least

but less than

144 147 150 153 156

147 150 153 156 159

4.80 4.91 5.02 5.12 5.32

4.25 4.36 4.46 4.57 4.68

3.70 3.80 3.91 4.02 4.12

3.14 3.25 3.36 3.46 3.57

2.59 2.70 2.80 2.91 3.02

2.04 2.15 2.25 2.36 2.46

1.49 1.59 1.70 1.81 1.91

0.93 1.04 1.15 1.25 1.36

0.38 0.49 0.59 0.70 0.81

0.00 0.00 0.04 0.15 0.25

159 162 165 168 171

162 165 168 171 174

5.52 5.72 5.93 6.13 6.34

4.78 4.89 5.00 5.10 5.28

4.23 4.34 4.44 4.55 4.66

3.68 3.78 3.89 4.00 4.10

3.12 3.23 3.34 3.44 3.55

2.57 2.68 2.78 2.89 3.00

2.02 2.12 2.23 2.34 2.44

1.47 1.57 1.68 1.78 1.89

0.91 1.02 1.13 1.23 1.34

174 177 180 183 186

177 180 183 186 189

6.54 6.74 6.95 7.15 7.36

5.48 5.69 5.89 6.09 6.30

4.76 4.87 4.98 5.08 5.24

4.21 4.32 4.42 4.53 4.64

3.66 3.76 3.87 3.98 4.08

3.10 3.21 3.32 3.42 3.53

2.55 2.66 2.76 2.87 2.98

2.00 2.10 2.21 2.32 2.42

189 192 195 198 201

192 195 198 201 204

7.56 7.76 7.97 8.17 8.38

6.50 6.71 6.91 7.11 7.32

5.44 5.65 5.85 6.05 6.26

4.74 4.85 4.95 5.06 5.20

4.19 4.30 4.40 4.51 4.62

3.64 3.74 3.85 3.96 4.06

3.08 3.19 3.30 3.40 3.51

204 207 210 213 216

207 210 213 216 219

8.58 8.78 8.99 9.19 9.40

7.52 7.73 7.93 8.13 8.34

6.46 6.67 6.87 7.07 7.28

5.40 5.61 5.81 6.02 6.22

4.72 4.83 4.93 5.04 5.16

4.17 4.28 4.38 4.49 4.59

219 222 225 228 231

222 225 228 231 234

9.60 9.80 10.01 10.21 10.42

8.54 8.75 8.95 9.15 9.36

7.48 7.69 7.89 8.09 8.30

6.42 6.63 6.83 7.04 7.24

5.36 5.57 5.77 5.98 6.18

234 237 240 243 246

237 240 243 246 249

10.62 9.56 8.50 10.82 9.77 8.71 11.03 9.97 8.91 11.23 10.17 9.11 11.44 10.38 9.32

7.44 7.65 7.85 8.06 8.26

249 252 255 258 261

252 255 258 261 264

11.64 11.84 12.05 12.25 12.46

10.58 9.52 10.79 9.73 10.99 9.93 11.19 10.13 11.40 10.34

264 267 270 273 276

267 270 273 276 279

12.66 12.86 13.07 13.27 13.48

11.60 11.81 12.01 12.21 12.42

Payment (per day)

10

0

1

2

3

4

5

6

7

8

9

10

0.39 0.50 0.61 0.71 0.82

0.00 0.00 0.05 0.16 0.27

0.00 0.00 0.00 0.00 0.00

1.48 1.59 1.69 1.80 1.91

0.93 1.03 1.14 1.25 1.35

0.37 0.48 0.59 0.69 0.80

0.00 0.00 0.03 0.14 0.25

2.57 2.67 2.78 2.89 2.99

2.01 2.12 2.23 2.33 2.44

1.46 1.57 1.67 1.78 1.89

0.91 1.01 1.12 1.23 1.33

0.35 0.46 0.57 0.67 0.78

3.65 3.76 3.86 3.97 4.08

3.10 3.20 3.31 3.42 3.52

2.55 2.65 2.76 2.86 2.97

1.99 2.10 2.21 2.31 2.42

1.44 1.55 1.65 1.76 1.87

0.89 0.99 1.10 1.21 1.31

4.74 4.84 4.95 5.06 5.16

4.18 4.29 4.40 4.50 4.61

3.63 3.74 3.84 3.95 4.06

3.08 3.18 3.29 3.40 3.50

2.52 2.63 2.74 2.84 2.95

1.97 2.08 2.18 2.29 2.40

1.42 1.53 1.63 1.74 1.84

5.82 5.93 6.04 6.14 6.25

5.27 5.38 5.48 5.59 5.70

4.72 4.82 4.93 5.04 5.14

4.16 4.27 4.38 4.48 4.59

3.61 3.72 3.82 3.93 4.04

3.06 3.16 3.27 3.38 3.48

2.50 2.61 2.72 2.82 2.93

1.95 2.06 2.16 2.27 2.38

6.91 7.01 7.12 7.23 7.33

6.35 6.46 6.57 6.67 6.78

5.80 5.91 6.01 6.12 6.23

5.25 5.36 5.46 5.57 5.67

4.70 4.80 4.91 5.02 5.12

4.14 4.25 4.36 4.46 4.57

3.59 3.70 3.80 3.91 4.02

3.04 3.14 3.25 3.36 3.46

2.48 2.59 2.70 2.80 2.91

7.99 8.10 8.21 8.31 8.42

7.44 7.55 7.65 7.76 7.87

6.89 6.99 7.10 7.21 7.31

6.33 6.44 6.55 6.65 6.76

5.78 5.89 5.99 6.10 6.21

5.23 5.33 5.44 5.55 5.65

4.68 4.78 4.89 4.99 5.10

4.12 4.23 4.34 4.44 4.55

3.57 3.68 3.78 3.89 4.00

3.02 3.12 3.23 3.34 3.44

8.53 8.72 8.93 9.13 9.33

7.97 8.08 8.19 8.29 8.40

7.42 7.53 7.63 7.74 7.85

6.87 6.97 7.08 7.19 7.29

6.31 6.42 6.53 6.63 6.74

5.76 5.87 5.97 6.08 6.19

5.21 5.31 5.42 5.53 5.63

4.65 4.76 4.87 4.97 5.08

4.10 4.21 4.31 4.42 4.53

3.55 3.66 3.76 3.87 3.97

at least

but less than

0.00 0.00 0.00 0.00 0.00

165 168 171 174 177

168 171 174 177 180

4.82 4.92 5.03 5.14 5.24

4.27 4.37 4.48 4.58 4.69

3.71 3.82 3.93 4.03 4.14

3.16 3.27 3.37 3.48 3.59

2.61 2.71 2.82 2.93 3.03

2.05 2.16 2.27 2.37 2.48

1.50 1.61 1.71 1.82 1.93

0.95 1.05 1.16 1.27 1.37

0.36 0.47 0.57 0.68 0.79

0.00 0.00 0.02 0.13 0.23

180 183 186 189 192

183 186 189 192 195

5.35 5.46 5.56 5.67 5.78

4.80 4.90 5.01 5.12 5.22

4.24 4.35 4.46 4.56 4.67

3.69 3.80 3.91 4.01 4.12

3.14 3.25 3.35 3.46 3.57

2.59 2.69 2.80 2.91 3.01

2.03 2.14 2.25 2.35 2.46

1.44 1.55 1.66 1.76 1.87

0.89 1.00 1.10 1.21 1.32

0.34 0.45 0.55 0.66 0.76

195 198 201 204 207

198 201 204 207 210

5.88 5.99 6.10 6.20 6.31

5.33 5.44 5.54 5.65 5.76

4.78 4.88 4.99 5.10 5.20

4.22 4.33 4.44 4.54 4.65

3.67 3.78 3.88 3.99 4.10

3.12 3.23 3.33 3.44 3.54

2.53 2.64 2.74 2.85 2.96

1.98 2.08 2.19 2.30 2.40

1.42 1.53 1.64 1.74 1.85

0.87 0.98 1.08 1.19 1.30

210 213 216 219 222

213 216 219 222 225

6.42 6.52 6.63 6.74 6.84

5.86 5.97 6.08 6.18 6.29

5.31 5.42 5.52 5.63 5.74

4.76 4.86 4.97 5.08 5.18

4.20 4.31 4.42 4.52 4.63

3.62 3.72 3.83 3.94 4.04

3.06 3.17 3.28 3.38 3.49

2.51 2.62 2.72 2.83 2.94

1.96 2.06 2.17 2.28 2.38

1.40 1.51 1.62 1.72 1.83

225 228 231 234 237

228 231 234 237 240

6.95 7.05 7.16 7.27 7.37

6.40 6.50 6.61 6.71 6.82

5.84 5.95 6.06 6.16 6.27

5.29 5.40 5.50 5.61 5.72

4.70 4.81 4.91 5.02 5.13

4.15 4.25 4.36 4.47 4.57

3.60 3.70 3.81 3.91 4.02

3.04 3.15 3.26 3.36 3.47

2.49 2.60 2.70 2.81 2.92

1.94 2.04 2.15 2.26 2.36

240 243 246 249 252

243 246 249 252 255

7.48 7.59 7.69 7.80 7.91

6.93 7.03 7.14 7.25 7.35

6.37 6.48 6.59 6.69 6.80

6.38 6.59 6.79 7.00 7.20

5.32 5.53 5.73 5.94 6.14

4.68 4.79 4.89 5.00 5.11

4.13 4.23 4.34 4.45 4.55

3.57 3.68 3.79 3.89 4.00

3.02 3.13 3.23 3.34 3.45

2.47 2.58 2.68 2.79 2.89

255 258 261 264 267

258 261 264 267 270

8.01 8.12 8.23 8.33 8.44

7.46 7.57 7.67 7.78 7.89

8.46 8.67 8.87 9.08 9.28

7.40 7.61 7.81 8.02 8.22

6.34 6.55 6.75 6.96 7.16

5.29 5.49 5.69 5.90 6.10

4.66 4.77 4.87 4.98 5.09

4.11 4.21 4.32 4.43 4.53

3.55 3.66 3.77 3.87 3.98

3.00 3.11 3.21 3.32 3.43

270 273 276 279 282

273 276 279 282 285

8.56 8.76 8.97 9.17 9.37

9.48 9.69 9.89 10.10 10.30

8.42 8.63 8.83 9.04 9.24

7.36 7.57 7.77 7.98 8.18

6.31 6.51 6.71 6.92 7.12

5.25 5.45 5.65 5.86 6.06

4.64 4.75 4.85 4.96 5.07

4.09 4.19 4.30 4.41 4.51

3.53 3.64 3.75 3.85 3.96

285 288 291 294 297

288 291 294 297 300

9.58 9.78 9.99 10.19 10.39

Vermont Withholding is:

10.54 10.75 10.95 11.15 11.36

Number of Exemptions Claimed

Effective Date: January 1, 2017

16

Vermont Withholding is:

Civil union partners use Married chart Page 14 of 14