Is state income tax calculated after federal income tax is withheld? Or vice versa?

Neither. Federal and state income tax withholdings are calculated separately and independently. Neither is dependent on the other.

The specific mathematical formula for federal income tax withholding is listed in IRS Publication 15 ( pages 36 and 37 of http://www.irs.gov/pub/irs-pdf/p15.pdf ). Each state has its own mathematical formula for state income tax withholding. Google the specific state to find it.

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RE:

Is state income tax calculated after federal income tax is withheld? Or vice versa?

I know that income tax is calculated after FICA and standard deductions, but is state income tax calculated after the federal income tax has been calculated and removed? Or vice versa? Or are they both calculated independently of one another?

I'm trying to learn more about what constitutes...

GROSS wages earnings for each pay period for the your FICA and then any deferred compensation amounts and then all of your state and federal income tax amounts would be determined by your employer before they would issue you your NET take home paycheck for this purpose.

NOW on your 1040 income tax return your GROSS wages earning from the Box 2 of your W-2 form and your NET PROFIT from any self employment income and all of your other taxable income that is on the page 1 of your 1040 income tax return down to the Line 22 and then through Line 36 adjustments to income and then line 37 and line 38 would be your adjusted gross income on the page 2 of the 1040 tax return.

AGI less standard deduction less exemption amount and then you would end up with your TAXABLE INCOME amount for the tax year in order to determine your federal income tax liability amount for the tax year.

Get a copy of the 1040 income tax return and the instructions and read the Line by line instruction that are available to you to use for this purpose by using the search box at the www.irs.gov website.

Hope that you find the above enclosed information useful. 04/11/2012

FICA (social security/medicare) is held out for Federal taxes. Federal withholding may also be held out. you tell them how much with

Form W-4 (irs.gov) If you pay state tax in your state that is a totally separate item. Taxable Income (TI) is your Adjusted Gross Income (AGI) or total income from all sources less allowable deductions.

INcome tax is calculated, from all places, on income after pre-tax deductions.

FICA, state,a nd federal are all calculated off the same gross income figure. They don't take one, then the other, then the third.

You don't know what you think you know. FICA is not deducted before you calculate tax.

Unless you itemize, state tax isn't deducted for federal.

Generally federal tax isn't deductible for state.

Withholding on your paycheck is based on gross income less health insurance and 401K deductions. It's before Fica and Medicare.

income tax is based on the gross amount of your wages, and the status you claimed on your W-4 with your employer

rate of pay x number of hours is taxable income