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: Kentucky, Minnesota, New Mexico and Oklahoma have exempted qualifying military pay from state income taxes. Click here for details. 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
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