[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301820-105":53,"doc-detail-301820-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","state-tax-withholding-rates-2026","STATE TAX WITHHOLDING RATES - 2026","","State tax withholding rates for 2026 depend on residency, with minimum withholding tied to each state’s requirements for taxable distributions. The document explains that the applied rates govern unless the recipient directs otherwise where permitted or requests a higher rate, and notes rates may change due to state tax law updates. A statewide table lists each state’s withholding options and percent or dollar amounts, including voluntary, mandatory, and mandatory opt-out rules. Separate notes specify special withholding requirements.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/state-tax-withholding-rates-2026/301820/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/state-tax-withholding-rates-2026/301820.png","ImageObject",442,249,{"name":88,"@type":89},"Sarah ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How are 2026 state tax withholding amounts determined?","Question",{"text":108,"@type":109},"They are determined by the recipient’s state of residency and each state’s minimum withholding requirements for taxable distributions.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When can the standard withholding rate be changed?",{"text":113,"@type":109},"Withholding follows the listed rates unless the recipient directs otherwise where permitted or requests a higher rate.",{"name":115,"@type":106,"acceptedAnswer":116},"Do the document’s withholding rates remain fixed for 2026?",{"text":117,"@type":109},"No. The document states that due to frequent changes in state tax law, the rates are subject to change.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301820,1789785672,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":9},962085320529,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","STATE TAX WITHHOLDING RATES – 2026  \nYour state of residency will determine the minimum amount of withholdings attributable to the distributions below. For Alaska, Florida, Nevada, New Hampshire, Puerto Rico, South Dakota, Tennessee, Texas, Washington, and Wyoming state withholding may not be elected. Please refer below for the amount that will be withheld from each distribution, based on each state’s minimum withholding requirements. Each state sets its own withholding rates and requirements on taxable distributions. We apply these rates unless you direct us not to (where permitted) or you request a higher rate. Due to the frequency of state tax law changes these rates are subject to change.  \n\n| State Agency | Withholding\u003Cbr>Option | Percent/Dollar Amount | State Agency | Withholding\u003Cbr>Option | Percent/Do\u003Cbr>llar\u003Cbr>Amount |\n| --- | --- | --- | --- | --- | --- |\n| ALABAMA | Voluntary | 5% | MISSISSIPPI | Voluntary | No\u003Cbr>minimum |\n| ARIZONA | Voluntary | 3.5% | MISSOURI | Voluntary | 4.70% |\n| *ARKANSAS | Mandatory Opt Out | 3% | MONTANA | Voluntary | No\u003Cbr>minimum |\n| CALIFORNIA | Withhold 1% of gain unless otherwise stated | 10% of Fed Tax | NEBRASKA | Mandatory | 5% |\n| COLORADO | Voluntary | 4.40% | NEW JERSEY | Voluntary | No\u003Cbr>minimum |\n| *CONNECTICUT | Voluntary | 6.99% | NEW MEXICO | Voluntary | No\u003Cbr>minimum |\n| DELAWARE | Mandatory Opt Out | 5% | NEW YORK | Voluntary | $5 |\n| GEORGIA | Voluntary | 5.19% | * NORTH CAROLINA | Mandatory Opt Out | 4% |\n| HAWAII | Voluntary | No minimum | NORTH DAKOTA | Voluntary | No\u003Cbr>minimum |\n| IDAHO | Voluntary | 5.30% | OHIO | Voluntary | No\u003Cbr>minimum |\n| ILLINOIS | Voluntary | 4.95% | *OKLAHOMA | Mandatory Opt Out | 4.5% |\n| INDIANA | Voluntary | No minimum | *OREGON | Mandatory Opt Out | 8% |\n| * IOWA | Mandatory Opt Out | 3.8% | PENNSYLVANIA | Voluntary | No\u003Cbr>minimum |\n| * KANSAS | Mandatory | 5.20% | RHODE ISLAND | Voluntary | No\u003Cbr>minimum |\n| KENTUCKY | Voluntary | 4% | SOUTH CAROLINA | Voluntary | No\u003Cbr>minimum |\n| LOUISIANA | Voluntary | No minimum | UTAH | Voluntary | 4.5% |\n| MAINE | Required, unless\u003Cbr>payee elects out of federal w/h | 5% | VERMONT | Withhold 3% of gain unless otherwise stated | 30% of Fed\u003Cbr>Tax |\n\n\n| MARYLAND | Voluntary |  | No minimum | VIRGINIA | Voluntary | No\u003Cbr>minimum |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| MASSACHUSETTS | Mandatory Opt Out |  | 5% | WASHINGTON DC | Voluntary | No\u003Cbr>minimum |  |\n| MICHIGAN | Mandatory Opt Out |  | 4.25% | WEST VIRGINIA | Voluntary | No\u003Cbr>minimum |  |\n| * MINNESOTA | Mandatory Opt Out |  | 6.25% | WISCONSIN | Voluntary | No\u003Cbr>minimum |  |\n| State Agency |  | Special Withholding Requirements |  |  |  |  |  |\n| ARIZONA |  | Voluntary withholding is permitted for regularly scheduled payments and non-regular payments from pension or annuities at a rate of either 1%, 2%, or 3% . If you choose to withhold, your state specific tax form will be required. (A-4P) Withholding is not allowed on payments/distributions from a Roth IRA. |  |  |  |  |  |\n| ARKANSAS |  | If federal taxes are withheld and you choose to opt-out of state taxes, your state specific tax form will be required. (AR-4P) |  |  |  |  |  |\n| CONNECTICUT |  | If you choose to withhold state taxes, your state specific tax form will be required. (CTW4P) |  |  |  |  |  |\n| IOWA |  | A mandatory 3.8% withholding rate will apply unless you choose to opt-out of state taxes, your state specific tax form will be required. (IA W-4P) Additionally, if a client is over the age of 55, there is no need to complete the form to waive the state tax withholdings. |  |  |  |  |  |\n| MASSACHUSETTES |  | Massachusetts rules state that voluntary or commercial annuity withholding aligns with your federal choice—if you opt out of federal withholding (choosing zero), you can elect no state withholding. |  |  |  |  |  |\n| MICHIGAN |  | If federal taxes are withheld and you choose to opt-out of state taxes, your state specific tax form will be required. (MI-W4P)","cbCaiiftebaSijaB","https://ap.wps.com/l/cbCaiiftebaSijaB","pdf",86906,"English","# State Tax Withholding Rates - 2026\n## General withholding rules by residency\n## State-by-state withholding options and amounts\n## Special withholding requirements for selected states","[{\"question\":\"How are 2026 state tax withholding amounts determined?\",\"answer\":\"They are determined by the recipient’s state of residency and each state’s minimum withholding requirements for taxable distributions.\"},{\"question\":\"When can the standard withholding rate be changed?\",\"answer\":\"Withholding follows the listed rates unless the recipient directs otherwise where permitted or requests a higher rate.\"},{\"question\":\"Do the document’s withholding rates remain fixed for 2026?\",\"answer\":\"No. The document states that due to frequent changes in state tax law, the rates are subject to change.\"}]","STATE TAX WITHHOLDING RATES - 2026 | PDF"]