AL
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
5% (0.05)
AR
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
7% (0.07)
AZ
Flat withholding allowed
No, supplemental wages are treated as regular wages. Employers can choose not to withhold on wages paid in December
Flat income tax rate
N/A
CA
Flat withholding allowed
No, if supplemental pay is paid at the same time as regular wages. Yes, if supplemental pay is paid at a different time from regular wages
Flat income tax rate
6.6% (0.066) for supplemental pay other than bonuses; 10.23% (0.1023) for bonuses
CO
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
4.63% (0.0463)
CT
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
DC
Flat withholding allowed
No, add su...(register to read more)
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