US Taxes: States and Territories

Tax and Garnishment Tables – Notice 2025-07

Version
Notice 2025-07
Release Date
04/05/2025

Michigan - Pension Personal Exemption and Calculation Change [Effective January 1, 2025]

Michigan published the changes for the Pension withholding calculation. The Personal Exemption has increased to $5,800 per exemption. Additionally, the standard deductions entered through Alternate Calculation Codes are no longer supported in Dayforce. GPTCI-61233

Puerto Rico - Supplemental flat tax rates now available for Non-Residents

Puerto Rico Supplemental flat tax rates of 20% and 29% for Non-Resident employees are now available. The 20% withholding tax rate is specific to non-residents that are US citizens and reported on Form 4806.c. The 29% withholding tax rate is for non-residents other than U.S. citizens. GPTCI-34367