US Taxes: States and Territories

Tax and Garnishment Tables – Notice 2024-19

Version
Notice 2024-19
Release Date
12/12/2024

Missouri State Income Tax Withholding Change [Effective January 1, 2025]

Missouri announced the 2025 Employee Withholding Changes. effective 01/01/2025. The standard deductions increased for all filing statuses. The wage brackets increased but the rates remained the same except for the highest bracket which decreased to 4.70% from 4.80%. The supplemental rate decreased from 4.80% to 4.70%. GPTCI-55784

https://dor.mo.gov/forms/Withholding Formula_2025.pdf

Michigan - State Income Tax Changes for 2025 [Effective January 1, 2025]

Michigan announced that the standard Exemption amount has increased from $5,600.00 in 2024 to $5,800.00 effective 1/1/2025. The tax rate remains at 4.25%. GPTCI-55663

https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information

New Mexico - State Income Tax Withholding Changes [Effective January 1, 2025]

New Mexico announced changes to the State Income Tax Withholding for 2025, effective 01/01/2025. The withholding table and rates have changed. The Supplemental Rate remains at 5.90%. The pension withholdings remain dictates by the pension withholding certificate as a flat amount indicated on the form. GPTCI-55392

https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/withholding-tax-rates/

Nebraska - State Income Tax Withholding Change [Effective January 1, 2025]

Nebraska announced the Income Tax Withholding changes for 2025, effective 01/01/2025. The Exemptions have increased from $2250 in 2024 to $2360 in 2025. The wage brackets and some rates have changed for 2025. Periodic Pension withholding will continue use the same withholding formula as wages. Non-Periodic Pension payments and Rollovers will continue to use the flat 5% rate. The Supplemental Rate remains 5%. GPTCI-55391

https://revenue.nebraska.gov/sites/default/files/doc/business/Cir_En_2024/2025cir_en_whole.pdf

South Carolina State Income Tax Withholding Change [Effective January 1, 2025]

South Carolina announced changed to the formula for state income tax withholding. The Personal Allowances ($4,860), Standard Deduction (maximum $7,300), and the Withholding Tables have changed. The Supplemental Rate has decreased from 6.40% to 6.20%, effective 01/01/2025. GPTCI-55268