The White Falcon - 03.06.1977, Blaðsíða 1
Volume XXXIII Number 22
Kellavik. Iceland
June 3. 1977
SITW to begin July 1; LES changes, adjustments outlined
Editor's Note: The Disbursing Office
recommends that members should not ad-
just monthly state income tax withholding
(SITW) until receiving the first Leave
and Earnings Statement (LES) reflecting
the actual amount of tax withheld.
Retroactive adjustments for calendar
year 1977 may be made provided the ad-
justment reaches the Navy Finance Cen-
ter, Cleveland, OH before November 15.
State income tax withholding (SITW)
for Navy members only provides addition-
al state tax regulations as well as a
revised list of states for which SITW
will begin July 1.
While describing the basis on which
SITW will be calculated, further field
procedures are included to aid members
in adjusting the amount withheld.
The Secretary o'f the Navy issued a
message in April (ALNAV 032/77) which
provided background information on
SITW and listed those states which have
requested withholding or information
concerning withholding from the Trea-
sury Department.
The states for which it was antici-
pated SITW would start July 1 were as-
signed withholding tables and proced-
ures for implementing SITW.
Since this particular reference was
released, Treasury regulations to im-
plement SITW have been published.
While these regulations do not alter
the system for SITW described, they
have revised the criteria and proced-
ures, qualifying any given state for
withholding.
These revised procedures will delay
implementing SITW for some states
listed in paragraph 7a of the reference
and, at the same time, will require
withholding for certain other states
not listed, beginning July 1.
SITW will begin for the following
13 states July 1: Alabama, Delaware,
Idaho, Iowa, Kansas, New Jersey, New
Mexico, New York, Norph Carolina,
Pennsylvania, South Carolina, Utah
and Virginia.
Withholding tables for Delaware,
Idaho, Iowa, New Jersey, New York
and Pennsylvania are listed in para-
graph 7. Minor revisions to the
tables prescribed by the reference for
Alabama, North Carolina and South
Carolina are in paragraph 8.
Tables for Kansas, Mew Mexico,
Utah and Virginia are in paragraph
7a of the reference*
Withholding for Colorado, the
District of Columbia, Hawaii, In-
diana, Kentucky, Louisiana, Massa-
chusetts and Wisconsin will be post-
poned indefinitely. However, changes
to withholding amounts previously
submitted to Navy Finance Center,
Cleveland, OH for legal residents of
these seven states and the district
will be retained on file and used as
the basis for withholding when with-
holding begins for these states.
Paragraph 4 of the reference gives
information on how state taxes will be
computed and reflected on the Leave and
Earnings Statement (LES), and provides
procedures for members to change the
amount to be withheld.
Paragraph 5 of the reference has
disbursing procedures and detailed Navy
Comptroller Form 3060 entries.
The Tax Reform Act of 1976 imposes
the requirement for mandatory withhold-
ing of state income tax from the pay of
military personnel.
Individual state tax withholding
tables are generally designed to approx-
imate anticipated tax liability for per-
sons who claim standard deductions (i.e.
those who do not itemize deductions).
While adjustments to the amount of
tax withheld may be made by individual
service members, these adjustments may
only be made in cases where the indivi-
dual's state tax liability is expected
to differ from the withholding pre-
scribed by the state tax withholding
table.
Any adjustments made by individual
service members must be based on the
member's expected tax liability.
Indiscriminate or arbitrary adjust-
ment of taxes withheld to amounts less
than amounts prescribed by state tax
tables is generally considered to be a
violation of state law, and may invite
prosecution by the member's state of
legal residence.
The legal residence contained in
your master pay account will be used
as the basis for deducting state tax.
This legal residence is currently
displayed in block 37 of the Leave
and Earnings Statement (LES).
The following remark will appear
in block 62 of the LES received in
June for members whose legal resi-
dence is one of these 13 states:
Alabama, Delaware, Idaho, Iowa, Kansas,
New Jersey, New York, New Mexico,
North Carolina, Pennsylvania,.South
Carolina, Utah and Virginia: State
13 STATES TO
WITHHOLD
YOUR
TAXE$
income tax for (state) will begin
July 1. For further information see
you disbursing officer.
A remark will appear in block 62
of the LES received in July for
members whose legal residence is one
of the 13 states listed above: $XXXX
for state tax has been deducted from
your pay forecast.
These remarks will also appear on
the LES's of members from other
states before withholding for their
state.
For more information, contact the
Disbursing Office at 4328/7433.
Counseling and Assistance Center's
new office spaces at BOQ 636.
Captain Jack T. Weir, Commander Naval
Forces Iceland/Commanding Officer, U. S.
Naval Station was special guest for the
ceremonies today which were to occur at
1:15 p.m.
The CAAC moved last December into BOQ
636 and has, since that time, been
Drydock facility.
The counseling center is directed
by Ensign Medora Browning who has a
staff of two specialists—TM1 Larry
Ripple and NCI Ron Huther.
All area commanding officers and
officers in charge are urged to con-
tact the CAAC to learn about the ser-
vices that will be provided.
20th A.T. Mahan graduation scheduled
Commencement exercises will be held
tomorrow at 2 p.m. at the NATO Base
Chapel for the twentieth year for A. T.
Mahan High School graduating seniors.
After a prelude of contemporary
music,, the traditional processional will
begin, featuring "Pomp and Circumstance."
The invocation will be given by Chap-
lain (Lt.) Anthony Spilka.
"Senior Thoughts" will be delivered
by Kathy Spaulding, Donald Fowler,
Theresa Barry and William Young.
The salutatory address will be pre-
sented by Karen Belin.
The following organizations will a-
ward scholarships: Fleet Reserve, Kef-
lavik Bowling Association, Midnight
Sundowners, Officers' Wives Club and
the Parent-Teacher Organization.
Others include Top of the Rock-NCO
Wives, Windbreaker Club-Windbreaker
Wives Club and Women of the Commissary.
Sonja Hocketstaller will make the
valedictory address.
Burke Adams, principal-in-charge,
will introduce the Honorable James J.
Blake, American Ambassador to Iceland.
Ambassador Blake will then give the
commencement address.
Loyd Morrow, high school principal,
will present the senior class.
Ambassador Blake will award the
diplomas.
Chaplain (Lt.) Stanley McCreary
will close the exercises with the
benediction.
Mrs. Esther Bampfield, organist,
will play the recessional, "Times of
Your Life."
Junior class members Ron Warner,
Lauri Blish, Christie Lindeman and Edna
Hooks will serve as ushers for the cere-
mony.
The graduating seniors are as follows:
*Darla K. Amburn, *Cherie L. Autrey,
Renae J. Anthony, *Wanda J. Anthony and
Theresa C. Barry.
Karen L. Belin, Dorothy G. Benner,
Robert A. Blake, Darryl J. Cogley and
Diane L. Everett.
Wanda A. Felton, Donald L. Fowler,
*Marcus A. Fowler, *James W. Harrison,
**Sonja M. Hocketstaller and Cindy L.
Hooks.
Lori R. Huisenga, Donna L. Jacobson,
Luke S. Johnson, Denise C. Jones, *Clint
W. Kennedy and Cathy A. Miles.
**Gay L. Mueller, Nancy L. Palalay,
Susan R. Pollard, Jane T. Skowronski
and **Kathryn L. Spaulding, Robert L.
Urie, Howard J. Weekley and Mary R.
Weekley.
Michael V. Wiltse and **William J.
Young.
*indicates "in absentia" while **
denotes National Honor Society members.
The senior class advisor is Delford
Becke.
Windbreaker groups to offer scholarship
An outstanding A. T. Mahan High School
senior will receive an $800 scholarship
tomorrow at the A. T. Mahan graduation
ceremony tomorrow at the NATO Base
Chapel.
The scholarship is jointly sponsored
by the Windbreaker Club Advisory Board
and the Windbreaker Wives Club.
The Windbreaker Club Advisory Board
meets monthly on the third Wednesday at
2 p.m.
Club officers are as follows: CTTCM
William Johnson, president; AC1 Debbie
McGinnis, vice-president; DPC Jon
Easley, secretary and MSgt. George
Coon, treasurer.
The board presents problems and
recommendations to the Windbreaker Club
manager as well as the clubs' manage-
ment officer. These board considera-
tions then go to Commander Naval Forces
Iceland/Commanding Officer Naval Sta-
tion Keflavik for review and action.
Board elections are held semi-annual-
ly.