State Tax Withholding Regulations - Northern Trust

1 State Tax Withholding Regulations As of January 2022 NTAC: 3NS-20 KEY: " calculate from Table" - User must enter a marital status and number of exemptions and may enter an additional flat Withholding amount. Withholding is calculated from the State s designated wage table. "No Withholding " - The State and/or distribution type is exempt from State tax Withholding Qualified - Periodic Qualified - Lump Sum Non-Qualified - Periodic Non-Qualified - Lump Sum Alabama calculate fro m Table* calculate fro m Table* calculate fro m Table* calculate fro m Table* Alaska No Withholding No Withholding No Withholding No Withholding Arizona No Withholding

2 Arkansas calculate fro m Table 1) Mandatory - 5% fo r Lump Sum p aymen ts elig ible fo r ro llo ver 2) 3% fo r Lump Sum p aymen ts n o t eligible for rollover calculate fro m Table calculate fro m Table Calif ornia 1) calculate from Table 2) 10% o f Fed eral Tax * 3) Flat amo un t 1) calculate from Table 2) 10% o f Fed eral Tax * 3) Flat Amo un t > 10% o f Fed calculate from Table calculate from Table Colorado Flat Amount Rounded to the nearest dollar Flat Amount Rounded to the nearest dollar calculate from Table Rounded to the nearest dollar calculate from Table Rounded to the nearest dollar Connecticut 1) Calculatio n fro m table usin g Withholding codes A-F 2) Flat 3) Flat Amo un t 1) Flat 2) Flat Amo un t 1) Calculatio n fro m table usin g Withholding codes A-F 2) 1) Calculatio n fro m table usin g Withholding codes A-F 2) District of Columbia calculate fro m Table Mandatory - fo r a lump sum d istributio n as d efin ed to mean a payment from a payor to a DC resid en t o f th e resid en t p ayee s en tire acco un t balan ce.

3 calculate fro m Table calculate fro m Table Delaware calculate fro m Table calculate fro m Table calculate fro m Table calculate fro m Table Florida No Withholding No Withholding No Withholding No Withholding State Tax Withholding Regulations As of January 2022 NTAC: 3NS-20 Qualified - Periodic Qualified - Lump Sum Non-Qualified - Periodic Non-Qualified - Lump Sum Georgia calculate fro m Table 1) calculate fro m Table 2) 26% o f Fed eral fo r Lump Sum payments not eligible for ro llover calculate fro m Table calculate fro m Table Hawaii No Withholding No Withholding calculate fro m Table calculate fro m Table Idaho 1) calculate fro m Table 2) Flat Amo un t Rounded to the nearest dollar 1) calculate fro m Table 2) Flat Amo un t Rounded to the nearest dollar 3) fo r Lump Sum p aymen ts not eligible for rollover calculate fro m Table Rounded to the nearest dollar calculate fro m Table Rounded to the nearest dollar Illinois Flat Amo un t Flat Amo un t calculate fro m Table calculate fro m Table Indiana Flat Amo un t > $10 Combination of State and/or local tax must be > $10 Rounded to the nearest dollar Flat Amo un t > $10 Combination of State and/or local tax must be > $10 Rounded to the nearest dollar calculate fro m Table calculate fro m Table Iowa Flat 5% Flat 5% calculate from Table * calculate from Table * Kansas calculate fro m Table calculate fro m Table o r Flat 5% calculate fro m Table calculate fro m Table Kentucky 1) calculate fro m Table 2) Flat 5% 3) Flat Amo un t 1) calculate fro m Table 2) Flat 5% 3) Flat Amo un t 1) calculate fro m Table 2) Flat 5% 1) calculate fro m Table 2) Flat 5% Louisiana 1) calculate fro m Table 2) Flat Amo un t 1)

4 calculate fro m Table 2) Flat Amo un t calculate fro m Table calculate fro m Table Maine calculate fro m Table Rounded to the Nearest Dollar Man d ato ry Flat 5% if Fed with h eld calculate fro m Table calculate fro m Table Maryland Flat Amo un t > $5 Mandatory Withholding if Fed withheld calculate fro m Table calculate fro m Table Massachusetts calculate fro m Table calculate fro m Table calculate fro m Table* calculate fro m Table* Michigan 1) calculate fro m Table 2) Flat p ercen tag e 3) Flat amo un t 1) calculate fro m Table 2) Flat p ercen tag e 3) Flat amo un t calculate fro m Table calculate fro m Table Minnesota calculate fro m Table calculate fro m Table calculate fro m Table calculate fro m Table Mississippi No Withholding No Withholding calculate fro m Table calculate fro m Table Missouri Flat Amo un t > $10 Rounded to the nearest dollar Flat Amo un t > $10 Rounded to the nearest dollar calculate from Table Rounded to the nearest dollar calculate from Table Rounded to the nearest dollar State Tax Withholding Regulations As of January 2022 NTAC.

5 3NS-20 Qualified - Periodic Qualified - Lump Sum Non-Qualified - Periodic Non-Qualified - Lump Sum Montana 1) calculate fro m Table 2) Flat Amo un t Amount must be > $10 Rounded to the nearest dollar calculate fro m Table Calculation must be >$10 Rounded to the nearest dollar calculate fro m Table Rounded to the nearest dollar calculate fro m Table Rounded to the nearest dollar Nebraska calculate fro m Table Man d ato ry Flat 5% if Fed with h eld calculate fro m Table calculate fro m Table Nevada No Withholding No Withholding No Withholding No Withholding New Hampshire No Withholding No Withholding No Withholding No Withholding New Jersey Flat Amo un t > $10 Rounded to the nearest dollar Flat Amo un t > $10 Rounded to the nearest dollar calculate fro m Table calculate fro m Table New Mexico 1) calculate from Table 2) Flat Amo un t Amount must be > $10 1) calculate from Table 2) Flat calculate from Table calculate from Table New York Flat Amo un t > $5 Rounded to the nearest dollar No Withholding calculate from Table calculate from Table North Carolina calculate from Table Rounded to the nearest dollar Man d ato ry Flat 4% Rounded to the nearest dollar calculate from Table Rounded to the nearest dollar calculate from Table Rounded to the nearest dollar North Dakota 1) calculate from Table 2) Flat Amo un t Rounded to the nearest dollar 1) calculate from Table 2) Flat 3) Flat Amo un t Rounded to the nearest dollar calculate from Table Rounded to the nearest dollar calculate from Table Rounded to the nearest dollar Ohio 1) calculate fro m Table 2) Flat Amo un t 1) calculate fro m Table 2)

6 Flat Amo un t calculate fro m Table calculate fro m Table Oklahoma calculate fro m Table Rounded to the nearest dollar Flat calculate fro m Table Rounded to the nearest dollar calculate fro m Table Rounded to the nearest dollar Oregon calculate from Table* Man d ato ry Flat 8% calculate from Table* calculate from Table* Pennsylvania Flat Amo un t Flat Amo un t Flat Flat Rhode Island 1) calculate from Table 2) Flat Amo un t 1) calculate from Table 2) Flat Amo un t 3)Flat fo r lump sum p aymen ts n o t elig ible fo r ro llover calculate from Table calculate from Table South Carolina 1) calculate fro m Table 2) Flat Amo un t 1) calculate fro m Table 2) Flat Amo un t calculate fro m Table calculate fro m Table South Dakota No Withholding No Withholding No Withholding No Withholding Tennessee No Withholding No Withholding No Withholding No Withholding State Tax Withholding Regulations As of January 2022 NTAC.

7 3NS-20 Qualified - Periodic Qualified - Lump Sum Non-Qualified - Periodic Non-Qualified - Lump Sum T exas No Withholding No Withholding No Withholding No Withholding Utah 1) calculate fro m Table 2) Flat Amo un t 1) calculate fro m Table 2) Flat Amo un t calculate fro m Table calculate fro m Table Vermont calculate fro m Table 1) Man d ato ry Flat 30% o f Fed eral Tax With h eld fo r Lump Sum Paymen t elig ible fo r ro llover 2) 6% for lump sum payments not eligible for rollover calculate fro m Table calculate fro m Table Virginia 1) calculate fro m Table 2) Flat Amo un t if Fed eral election is do not withhold Flat 4% calculate fro m Table calculate fro m Table Washington No Withholding No Withholding No Withholding No Withholding West Virginia 1) calculate fro m Table 2) Flat Amount Rounded to the nearest dollar 1) calculate fro m Table 2) Flat Amo un t Rounded to the nearest dollar calculate fro m Table Rounded to the nearest dollar calculate fro m Table Rounded to the nearest dollar Wisconsin 1) calculate fro m Table Calculation must be >$5 2) Flat Amo un t >$5 1) calculate fro m Table Calculation must be >$5 2) Flat Amo un t >$5 1) calculate fro m Table Calculation must be >$5 2) Flat Amo un t >$5 1) calculate fro m Table Calculation must be >$5 2) Flat Amo un t >$5 Wyoming No Withholding No Withholding No Withholding No Withholding Puerto Rico 1) Flat 10% o r 20% 2) Flat Amo un t 1) Flat 10% 2) Flat 20% 1) Flat Amo un t 2) calculate fro m Table 3) Flat % rate 1) Flat Amo un t 2) calculate fro m Table 3)

8 Flat % rate * State tax calculatio n may be imp acted wh en ch an g es to th e Fed eral With h o ldin g Table an d /o r FICA rates o ccur. - DISCLAIMER - The above information is for informational purposes only and is subject to change without notice and does not represent the legal or tax opinion of The Northern Trust . Always consult with your tax advisor first before relying upon the above information.