Roth TSP: One-time tax rates for Reserve & Guard
 

Bonuses and some special pays are provided in lump-sum annual payments. Some reserve and Guard members may desire to contribute all or part of those payments to their traditional or Roth TSP accounts.

Due to the nature of these payments, your LES will not provide information on how much federal and state income tax will be withheld. To help, the following information on one-time supplemental tax rates is provided.

Federal Income Tax Withholding

The Federal Supplemental Rate for withholding is 25 percent.

State Income Tax Withholding

State supplemental income tax withholding rates vary from state to state. Current (August 2013) rates are provided in the following table.

Notes:
  1. Kentucky, Minnesota, New Mexico and Oklahoma have exempted qualifying military pay from state income taxes. Click here for details.
  2. West Virginia: Reserve and Guard members should check with the state revenue office or their finance office for rates affecting their one-time payments. 

State Code

State Name

One Time Tax Rate

AL

ALABAMA

5%

AK

ALASKA

No Tax

AZ

ARIZONA

No Tax

AR

ARKANSAS

7%

CA

CALIFORNIA

6%

CO

COLORADO

4.6%

CT

CONNECTICUT

5%

DE

DELAWARE

5.9%

DC

DISTRICT OF COLUMBIA

4%

FL

FLORIDA

No Tax

GA

GEORGIA

4%

HI

HAWAII

4%

ID

IDAHO

7.8%

lL

ILLINOIS

No Tax

IN

INDIANA

3.4%

IA

IOWA

5%

KS

KANSAS

5%

KY

KENTUCKY

4%

LA

LOUISIANA

3%

ME

MAINE

5%

MD

MARYLAND

6%

MA

MASSACHUSETTS

5.9%

MI

MICHIGAN

No Tax

MN

MINNESOTA

6.2%

MS

MISSISSIPPI

4%

MO

MISSOURI

6%

MT

MONTANA

6%

NE

NEBRASKA

5%

NV

NEVADA

No Tax

NH

NEW HAMPSHIRE

No Tax

NJ

NEW JERSEY

2%

NM

NEW MEXICO

4.9%

NY

NEW YORK

7.4%

NC

NORTH CAROLINA

6%

ND

NORTH DAKOTA

3.9%

OH

OHIO

3.5%

OK

OKLAHOMA

5%

OR

OREGON

9%

PA

PENNSYLVANIA

3.1%

PR

PUERTO RICO

20%

RI

RHODE ISLAND

7%

SC

SOUTH CAROLINA

7%

SD

SOUTH DAKOTA

No Tax

TN

TENNESSEE

No Tax

TX

TEXAS

No Tax

UT

UTAH

6.7%

VT

VERMONT

7.2%

VA

VIRGINIA

4%

WA

WASHINGTON

No Tax

WV

WEST VIRGINIA

See Note 2

WI

WISCONSIN

6.5%

WY

WYOMING

No Tax