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© 2019 American Payroll Institute, Inc. Additional States Issue 2019 Withholding Tables Memployers ore states have issued withholding tables for to use in 2019, including Connecticut, Illinois, Maryland, Massachusetts, Minnesota, Mississippi, North Dakota, Oklahoma, Rhode Island, South Carolina, and Vermont. Connecticut Effective for wages paid on or after January 1, 2019, the Connecticut Department of Revenue Services has issued wage-bracket withholding tables at https://portal.ct.gov/-/ media/DRS/Forms/2019/Withholding/2019-Withholding- Tax-Tables.pdf?la=en. Withholding calculation rules were also issued and are available at https://portal.ct.gov/-/ media/DRS/Forms/2019/Withholding/TPG-211_1118. pdf?la=en. Illinois Effective for wages paid on or after January 1, 2019, the Illinois Department of Revenue (DOR) has issued revised wage-bracket and percentage method withholding tables (download at https://www2.illinois.gov/rev/forms/ withholding/Documents/currentyear/il-700-t.pdf ). The supplemental wage tax rate remains 4.95% [DOR, Booklet IL-700T, Illinois Withholding Tax Tables, rev. 12-18]. Maryland Effective for wages paid on or after January 1, 2019, the Maryland Comptroller’s Office has released wage- bracket and percentage method withholding tables. Both are available at https://taxes.marylandtaxes.gov/Business_ Taxes/Business_Tax_Types/Income_Tax/Employer_ Withholding/Withholding_Tables/. Massachusetts Effective for wages paid on or after January 1, 2019, the Massachusetts Department of Revenue (DOR) has issued updated wage-bracket and percentage method withholding tables, available at https://www.mass.gov/files/ documents/2018/12/20/dor-withholding-massachusetts- circular-m.pdf [DOR, Circular M, rev. 12-20-18]. Minnesota Effective for wages paid on or after January 1, 2019, the Minnesota Department of Revenue (DOR) has issued revised wage-bracket withholding tables and a revised computer formula (the revised computer formula can be found at the end of the withholding tables). A revised instruction booklet is also available. All items can be downloaded on the DOR’s website at https://www.revenue. state.mn.us/businesses/withholding/Pages/Forms.aspx. The supplemental wage tax rate remains 6.25% [DOR, 2019 Minnesota Income Tax Withholding]. Mississippi Effective for wages paid on or after January 1, 2019, the Mississippi Department of Revenue (DOR) has issued wage- bracket withholding tables and the computer formula (download at https://www.dor.ms.gov/Business/Pages/ Withholding-Tax.aspx) [DOR, Form 89-700-18, Withholding Income Tax Tables and Employer Instructions, rev. 12-18]. North Dakota Effective for wages paid on or after January 1, 2019, the North Dakota State Tax Commissioner (STC) has issued updated wage-bracket and percentage method withholding tables, available at https://www.nd.gov/ tax/user/businesses/formspublications/income-tax- withholding/income-tax-withholding-instructions--tables [STC, 2019 Income Tax Withholding Rates and Instructions]. Oklahoma Effective for wages paid on or after January 1, 2019, the Oklahoma Tax Commission (TC) has issued updated wage-bracket and percentage method withholding tables (download at https://www.ok.gov/tax/ documents/2019WHTables.pdf) [TC, Pub. OW-2, Oklahoma Income Tax Withholding Tables, rev. 12-18]. Rhode Island Effective for wages paid on or after January 1, 2019, the Rhode Island Division of Taxation (DOT) has issued updated wage-bracket and percentage method withholding tables, available at www.tax.ri.gov/forms/2019/ Withholding/2019%20Withholding%20Booklet.pdf. The updated withholding booklet also contains an updated version of Form RI W-4, Employee’s Withholding Allowance Certificate (see PAYSTATE UPDATE, Issue 24, Vol. 20). The supplemental wage tax rate remains 5.99% [DOT, Rhode Island Employer’s Income Tax Withholding Tables, rev. 12-17-18]. South Carolina Effective for wages paid on or after January 1, 2019, the South Carolina Department of Revenue (DOR) has issued updated wage-bracket withholding tables and an updated withholding tax formula (see PAYSTATE UPDATE, Issue 24, Vol. 20). Both are available on the DOR website at https:// dor.sc.gov/tax/withholding. Vermont Effective for wages paid on or after January 1, 2019, the Vermont Department of Taxes (DOT) has issued updated wage-bracket and percentage method withholding tables, available at https://tax.vermont.gov/sites/tax/files/ documents/WithholdingInstructions.pdf. January 7, 2019 Volume 21 Issue 1