[Code of Federal Regulations] [Title 41, Volume 4] [Revised as of July 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR302-17.13] [Page 220-225] TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT CHAPTER 302--RELOCATION ALLOWANCES PART 302-17--RELOCATION INCOME TAX (RIT) ALLOWANCE--Table of Contents Sec. 302-17.13 Source references. The following references or publications have been used as source material for this part. (a) Internal Revenue Code (IRC), section 164(a)(3) (26 U.S.C. 164(a)(3)) pertaining to the deductibility of State and local income taxes, and section 217 (26 U.S.C. 217), pertaining to moving expenses. (b) Internal Revenue Service Publication 521, ``Moving Expenses.'' (c) Internal Revenue Service, Circular E, ``Employer's Tax Guide.'' (d) Department of the Treasury Financial Manual, TFM 3-5000. (e) 31 CFR 215.2 (5 U.S.C. 5516, 5517, and 5520). [[Page 221]] Appendix A to Part 302-17--Federal Tax Tables for RIT Allowance Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax Year 2000 [The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in Sec. 302- 11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 2000.] -------------------------------------------------------------------------------------------------------------------------------------------------------- Single taxpayer Heads of household Married filing jointly/ Married filing ---------------------------------------------------- qualifying widows and separately widowers ------------------------- Marginal tax rate (percent) But not But not -------------------------- Over over Over over But not Over But not Over over over -------------------------------------------------------------------------------------------------------------------------------------------------------- 15.............................................. $7,417 $34,638 $13,375 $49,734 $17,421 $63,297 $8,603 $31,342 28.............................................. 34,638 75,764 49,734 113,413 63,297 131,334 31,342 63,448 31.............................................. 75,764 148,990 113,413 180,742 131,334 189,826 63,448 99,219 36.............................................. 148,990 306,111 180,742 326,450 189,826 315,957 99,219 170,524 39.6............................................ 306,111 ........... 326,450 ........... 315,957 ........... 170,524 ........... -------------------------------------------------------------------------------------------------------------------------------------------------------- [[Page 222]] Appendix B to Part 302-17--State Tax Tables for RIT Allowance State Marginal Tax Rates by Earned Income Level--Tax Year 2000 [The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in Sec. 302-11.8(e)(2). This table is to be used for employees who received covered taxable reimbursements during calendar year 2000.] ---------------------------------------------------------------------------------------------------------------- Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1, 2 ----------------------------------------------------------------------------------------------------------------- $20,000- $25,000- $50,000- $75,000 and State (or district) $24,999 $49,999 $74,999 over ---------------------------------------------------------------------------------------------------------------- Alabama................................................. 5 5 5 5 Alaska.................................................. 0 0 0 0 Arizona................................................. 2.87 3.2 3.74 5.04 Arkansas................................................ 4.5 7 7 7 If single status \3\.................................... 6 7 7 7 California.............................................. 2 4 8 9.3 If single status \3\.................................... 4 8 8 9.3 Colorado................................................ 4.75 4.75 4.75 4.75 Connecticut............................................. 4.5 4.5 4.5 4.5 Delaware................................................ 5.2 5.95 6.4 6.4 District of Columbia.................................... 8 9.5 9.5 9.5 Florida................................................. 0 0 0 0 Georgia................................................. 6 6 6 6 Hawaii.................................................. 7.2 8.2 8.75 8.75 If single status \3\.................................... 8.2 8.75 8.75 8.75 Idaho................................................... 7.8 8.2 8.2 8.2 Illinois................................................ 3 3 3 3 Indiana................................................. 3.4 3.4 3.4 3.4 Iowa.................................................... 6.48 7.92 8.98 8.98 If single status \3\.................................... 6.8 7.92 8.98 8.98 Kansas.................................................. 3.5 6.25 6.25 6.45 If single status \3\.................................... 6.25 6.45 6.45 6.45 Kentucky................................................ 6 6 6 6 Louisiana............................................... 2 4 4 6 If single status \3\.................................... 4 4 6 6 Maine................................................... 4.5 7 8.5 8.5 If single status \3\.................................... 7 8.5 8.5 8.5 Maryland................................................ 4.85 4.85 4.85 4.85 Massachusetts........................................... 5.95 5.95 5.95 5.95 Michigan................................................ 4.4 4.4 4.4 4.4 Minnesota............................................... 5.5 7.25 7.25 8 If single status \3\.................................... 7.25 7.25 8 8 Mississippi............................................. 5 5 5 5 Missouri................................................ 6 6 6 6 Montana................................................. 9 10 11 11 Nebraska................................................ 3.65 5.24 6.99 6.99 If single status \3\.................................... 5.24 6.99 6.99 6.99 Nevada.................................................. 0 0 0 0 New Hampshire........................................... 0 0 0 0 New Jersey.............................................. 1.4 1.75 2.45 6.37 If single status \3\.................................... 1.4 3.5 5.525 6.37 New Mexico.............................................. 3.2 6 7.1 8.2 If single status \3\.................................... 6 7.1 7.9 8.2 New York................................................ 4 5.25 6.85 6.85 If single status \3\.................................... 5.25 6.85 6.85 6.85 North Carolina.......................................... 6 7 7 7.75 North Dakota............................................ 6.67 9.33 12 12 If single status \3\.................................... 8 10.67 12 12 Ohio.................................................... 3.580 4.295 5.012 7.228 Oklahoma................................................ 5 6.75 6.75 6.75 If single status \3\.................................... 6.75 6.75 6.75 6.75 Oregon.................................................. 9 9 9 9 Pennsylvania............................................ 2.8 2.8 2.8 2.8 Rhode Island \4\........................................ 26.5 26.5 26.5 26.5 South Carolina.......................................... 7 7 7 7 South Dakota............................................ 0 0 0 0 Tennessee............................................... 0 0 0 0 Texas................................................... 0 0 0 0 Utah.................................................... 7 7 7 7 Vermont \5\............................................. 25 25 25 25 Virginia................................................ 5 5.75 5.75 5.75 Washington.............................................. 0 0 0 0 West Virginia........................................... 4 4.5 6 6.5 Wisconsin............................................... 6.37 6.77 6.77 6.77 [[Page 223]] Wyoming................................................. 0 0 0 0 ---------------------------------------------------------------------------------------------------------------- \1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45, $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in calculating the RIT allowance. \2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency shall establish an appropriate marginal tax rate as provided in Sec. 302-11.8(e)(2)(ii). \3\ This rate applies only to those individuals certifying that they will file under a single status within the States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other rate shown. \4\ The income tax rate for Rhode Island is 26.5 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in Sec. 302-11.8(e)(2)(iii). \5\ The income tax rate for Vermont is 25 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in Sec. 302- 11.8(e)(2)(iii). [[Page 224]] Appendix C to Part 302-17--Federal Tables for RIT Allowance--Year 2 Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax Year 2001 [The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in Sec. 302- 11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999 or 2000.] -------------------------------------------------------------------------------------------------------------------------------------------------------- Single taxpayer Heads of households Married Filing jointly/ Married filing ---------------------------------------------------- qualifying widows & separately widowers ------------------------- Marginal tax rate (percent) But not But not -------------------------- Over over Over over But not Over But not Over over over -------------------------------------------------------------------------------------------------------------------------------------------------------- 15.............................................. $7,582 $35,363 $13,905 $51,016 $18,061 $65,011 $8,742 $32,028 28.............................................. 35,363 77,472 51,016 116,612 65,011 133,818 32,028 65,470 31.............................................. 77,472 154,524 116,612 180,660 133,818 193,566 65,470 99,363 36.............................................. 154,524 317,548 180,660 324,522 193,566 323,455 99,363 169,100 39.6............................................ 317,548 ........... 324,522 ........... 323,455 ........... 169,100 ........... -------------------------------------------------------------------------------------------------------------------------------------------------------- [FTR Amdt. 98, 66 FR 58196, Nov. 20, 2001; 67 FR 7219, Feb. 15, 2002] [[Page 225]] Appendix D to Part 302-17--Puerto Rico Tax Tables for RIT Allowance Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1998 [The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in Sec. 302-11.8(e)(4)(i).] ---------------------------------------------------------------------------------------------------------------- Single filing status Any other filing status --------------------------------------------------- Marginal tax rate (percent) But not But not Over over Over over ---------------------------------------------------------------------------------------------------------------- 12.......................................................... ........... ........... ........... $25,000 18.......................................................... ........... $25,000 ........... ........... 31.......................................................... $25,000 50,000 $25,000 50,000 33.......................................................... 50,000 ........... 50,000 ........... ---------------------------------------------------------------------------------------------------------------- [[Page 227]]