Then on that amount we cannot help you right at this moment. The Public Salary Tax Act of 1939, was codified in 4 U.S.C. section 111. Generally speaking, these are the taxes linked to State income taxes. If and when there is no Federal income tax liability, there is no State income tax liability. Generally, this is gross income minus allowable deductions.
Wages usually are income.
Whether intentionally or not, the Department of Treasury has been helpful in unraveling the long standing income tax scam. Possibly the greatest treasure posted on the Department of the Treasury Internet network is the Treasury Financial Manual, produced by the Financial Management Service. For information beyond the scope of this chapter, refer to IRS Publication 15, Circular E, Employer's Tax Guide, or an IRS office. This chapter provides instructions for withholding State, city, or county income taxes when an agreement has been reached between a State, city, or county and the Secretary of the Treasury. Agreements between the Secretary of the Treasury and States, cities, or counties prescribe how Federal agencies withhold State, city, or county income or employment taxes from the compensation of Federal employees and Armed Forces members.