Okla. Admin. Code § 710:90-1-7

Current through Vol. 42, No. 7, December 16, 2024

Section 710:90-1-7 - Computation of tax to be withheld

(a) Every employer making payment of wages subject to withholding shall deduct and withhold from the wages paid each employee, a tax in an amount determined in accordance with the table fixing graduated rates of tax to be withheld, unless otherwise provided. However, if the computer formula is used, the amounts for the personal exemption and for the Oklahoma standard deduction may be updated as necessary.

(b) Available to all employers filing Withholding Tax Returns are withholding tables:

(1) An optional table for married persons who file joint returns and both spouses work; and,

(2) A general table for all other categories of filing status. The Oklahoma Withholding Tax tables are based on gross wages and the standard deduction.

(c) If an employee determines that his or her Oklahoma Income Tax liability for the year will be more than the amount to be withheld, the employee may authorize an employer, if agreed, to withhold more tax than is required. This must be in writing and may be in any form.

(d) Married persons with working spouses may elect to have Oklahoma Income Tax withheld based on the optional tables devised for such persons.

(e) An employer has a duty to inform all employees of the measures and options available to ensure sufficient tax is withheld.

(f) If an employee fails to provide the employer an Oklahoma Form W-4, the employer must withhold tax as if the employee were a single person who has claimed no withholding allowances.

Okla. Admin. Code § 710:90-1-7

Added at 15 Ok Reg 2424, eff 6-11-98

Amended by Oklahoma Register, Volume 36, Issue 22, August 1, 2019, eff. 8/11/2019