Kansas Department of Administration

03-P-025 Missouri State Withholding (Supersedes 02-P-028)

DATE: December 2, 2002
SUBJECT: Missouri State Withholding
EFFECTIVE DATE: January 1, 2003
CONTACT: Roger Basinger (785) 296-5387 roger.basinger@da.state.ks.us
APPROVAL: Image of approval signature.
SUMMARY: Change in Missouri State Withholding Tax Formula for 2003

The Missouri Department of Revenue has made changes to the Missouri Withholding Tax Formula effective January 1, 2003. The following table is a list of current filing statuses and the standard deduction for 2003.

Filing Status Standard Deduction
Single $4,750.00
Married and spouse works $3,975.00
Married and spouse does not work $7,950.00
Head of Household $7,000.00

For the single, married and spouse works, and married and spouse does not work, the employee is allowed a $1,200.00 deduction for each allowance claimed on the MO W-4. For the head of household status, an employee is allowed $3,500.00 for the first allowance claimed on the MO W-4, no deduction for allowances two through four, and then $1,200.00 per allowance for allowances five and greater. Please note that allowances two through four are not allowed using the withholding tax formula; however, allowances two through four are still used for employers using the withholding tax tables. Please find attached copies of the 2003 Missouri Withholding Tax Formula and MO W-4 for your information.

The Division of Accounts and Reports, Payroll Systems Team will make the necessary updates to the SHARP payroll system to effect these changes for all employees for whom SHARP calculates pay. Regent's institutions are responsible for ensuring that these changes are reflected on all paychecks issued through their systems.


Attachments: 2003 Missouri Withholding Tax Formula (.pdf) and MO W-4 (.pdf) 

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