Withholding Calculator
Regular Pay Cycle
The regular pay cycle is the pay period in which you are normally paid (ie. weekly, semi-monthly, or monthly). If you are entering amounts to figure a normal pay period, choose the "Regular Pay Cycle Option".
Supplemental/Overtime Pay
Supplemental pay may be paid with regular pay or it may be paid as a separate check. If paid with regular pay, withholding tax is calculated as usual and you should use the regular pay calculator. If paid on a separate check, one or two methods for calculating withholding may be used. The online calculator uses the 6 percent method (multiplies gross taxable pay by a flat rate of 6 percent).
Employers may also calculate tax on supplemental withholding by figuring tax on total supplemental pay plus regular pay, and then subtracting the amount of tax previously withheld to arrive at a withholding amount for the supplemental pay. (Employers should see the Missouri Employer's Tax Guide for additional information.)
Filing Status
Select the filing status you entered on your Form MO W-4. The Form MO W-4 is the form you would have completed when you began your job. It helps determine the correct amount of tax to withhold from your pay. You may update the MO W-4 during the tax year, whenever your filing status changes. If you do not use the same status as you have on your MO W-4, the withholding calculator will not give you accurate results. You may find your filing status on your pay stub. If you are not sure what your filing status is, please contact your employer or payroll department.
Employer: Enter the filing status claimed on the taxpayer's MO W-4. If the taxpayer is married and has not updated the MO W-4 to indicate whether or not the spouse works, use the "married spouse working" status.
Gross Taxable Wages
Your gross taxable wages for the period are your regular wages less pretax pay items. Pretax pay may or may not be specified on the pay stub. Pretax pay includes cafeteria plan monies, 401K contributions, etc. If your pay stub does not already reflect the amount of gross taxable wages, you will need to deduct any pretax items. Gross taxable wages equals gross pay minus pretax (if applicable). If you are unsure about your gross taxable wage amount, contact your human resource payroll department.
Employer: Enter only gross taxable wages. Do not include amounts that are pretax. If you need help determining pretax items, consult the Federal Circular E and Publication 15
for additional information.
Federal Allowances
When you begin employment, you complete both a federal and a state W-4 form to help determine the correct amount of tax to withhold from your pay. You enter the total number of allowances you want to claim on each W-4 after reviewing and completing a worksheet. The number of allowances you claim on each W-4 is not always the same as the number of dependents or exemptions you claim on your tax return. Some people claim fewer allowances because they have part time jobs or expect to owe more tax at the end of the year. The Withholding Tax Calculator's results will not be accurate unless you enter the same number of allowances you claimed on your federal W-4. Some pay stubs include the number of federal allowances claimed. If you are unsure what you claimed on your Federal W-4, contact your human resource payroll department.
Employer: Enter the allowances claimed on the employee's Federal W-4. Make sure you use the Federal W-4 because the number of allowances may not be the same on both the federal and the state forms.
MO Allowances
When you begin employment, you complete both a federal and a state W-4 form to help determine the correct amount of tax to withhold from your pay. The allowances claimed on your MO W-4 may not be the same as your Federal W-4. When using the Online Withholding Tax Calculator, you must enter the same number of allowances claimed on your MO W-4 in order for the amount of tax withheld to be correct. Some pay stubs include the number of state allowances claimed. If you are unsure what you claimed on your MO W-4, contact your human resource payroll department.
Employer: Enter the allowances claimed on the MO W-4. Do not assume this number is the same as the number of federal allowances.
Federal Taxes Withheld
This box is optional. If you enter the amount of federal tax withheld from your pay (as found on your pay stub), the withholding calculator will not recalculate your federal withholding amount based on your filing status or allowance information. The calculator will use the federal tax amount you enter to calculate your state withholding amount. If you have additional amounts withheld from your pay, or if you know your employer uses a table to calculate the federal tax withholding, you may want to enter a federal tax amount here. Otherwise, you may leave this box blank and the calculator will use a percentage formula to calculate your federal taxes withheld.
Employer: If your employee wants additional federal tax withheld (as indicated on the Federal W-4), you will need to enter the total amount of federal tax for the pay period in this box. The Missouri tax withheld is calculated using federal tax withheld.
Tax Amount Different
Make sure you did not make any key entry errors!!
Federal Tax
If your federal tax to withhold is different from the amount withheld as shown on your pay stub, double check the following:
- Pay period must be the same. Make sure your pay period is correct.
- Gross taxable wages must not include pretax pay. If you are subtracting pretax pay, make sure it has not already been subtracted and make sure you are subtracting the correct amounts.
- Federal allowances must be the same number claimed on your actual federal W-4.
If all of the above are correct and you still get a different amount of tax, make sure your employer does not withhold an additional amount of federal tax (per request on your W-4). Your employer may use the table method to determine federal tax withholding rather than the percentage method, which would also cause a difference. If the amount does not match your pay stub, use the optional box to enter the amount of federal tax withheld as indicated on your pay stub. The federal tax withheld will help determine the Missouri tax to withhold.
Missouri Tax
If your Missouri tax withheld is different from the amount indicated on your pay stub, check to make sure that:
- Your pay period is correct;
- Your filing status is correct;
- Your taxable wages do not include pretax pay;
- Your federal allowances are the same as claimed on your federal W-4; and
- You are entering the correct number of allowances as claimed on your MO W-4.
Your Missouri tax to withhold will not agree with the amount indicated on your pay stub if federal tax is also different. (Try entering the amount of federal tax from your pay stub to get the correct Missouri tax withheld.)
If you are unable to determine why the Missouri tax withheld is different than the amount indicated on your pay stub, please contact the Missouri Department of Revenue, Division of Taxation and Collection at (573) 751-5752 or e-mail withhold@dor.mo.gov
Need Help?
Helpful Hints for Tax Planning:
If you are due a large refund or you have an amount due when you file your tax return, you may need to adjust your federal and MO W-4. The IRS provides an online federal withholding tax calculator to assist you in planning the amount of your federal income tax withholding.
If you have a part-time job, you may want to reduce your allowances at that job. Your withheld amount is generally not high enough at a part-time job because your primary income or income from other jobs is not figured into the withholding calculation.
If married, select the appropriate filing status. (If your spouse becomes employed during the year, change your MO W-4 to reflect the "married spouse working" status.)
Do not claim the same dependents your spouse is claiming.
- Federal Forms
- Missouri Withholding Forms
- Federal Publication 15 or Circular E (Employer's Guides to Federal Withholding)
- Federal Withholding Calculator (You may use the results of this program to help you complete a new Form W-4, which you will submit to your employer.)
- Missouri Employer's Tax Guide
Questions?
Contact us by email: withhold@dor.mo.gov or call: (573) 751-5752.