113
Appendix 2
CALCULATING STATE TAX TABLE CODES
Program Example
CHART A
TAX BRACKET
CHART B
From To Tax
Breakpoints
$0.00 $0.14 $0.00
15 0.15 0.37 0.01
23 0.38 0.62 0.02
25 0.63 0.87 0.03
25 0.88 1.12 0.04
25 1.13 1.42 0.05
30 1.43 1.78 0.06
36 1.79 2.12 0.07
34 2.13 2.42 0.08
30 2.43 2.71 0.09
29 2.72 2.99 0.10
28 3.00 3.28 0.11
29 3.29 3.57 0.12
29 3.58 3.85 0.13
28 3.86 4.14 0.14
29 4.15 4.42 0.15
28 4.43 4.71 0.16
29 4.72 4.99 0.17
28 5.00 5.28 0.18
29 5.29 5.57 0.19
29 5.58 5.85 0.20
"
"
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Note: If necessary, a total of 65 Breakpoints can be programmed.
STEP F
Enter the individual
Breakpoints of the
“Regular” Breakpoint
sequence.
(29,28,29,29,28,29,28)
STEP E
Enter the individual
Breakpoints of the
“Irregular” Breakpoint
sequence.
(15,23,25,25,25,30,36,
34,30)
STEP C
Enter the summation of
the Breakpoints for the
“Regular” Breakpoint
sequence. (200)
STEP B
Enter first amount of the
last tax bracket in the
“Irregular” breakpoint
sequence. (243)
STEP D
Enter the difference
between the last tax
amount applicable to
the “Regular”
Breakpoint sequence
and the last tax amount
applicable to the
“Irregular” Breakpoint
sequence. (7)
The tax table will
progress in a similar
manner.