The Guardian Insurance & Annuity Co, Inc. (GIAC) STATE TAX WITHHOLDING GUIDELINES
(Last Updated 1/10/12)

GIAC’s state tax withholding guidelines generally fit into one of four categories depending on the annuity contract's Tax Qualification. These categories are:

1. No State Income Tax (N): States that do not allow income tax withholding.
2. Voluntary (V): States that allow income tax withholding if federal income taxes are also withheld.
3. Mandatory/Voluntary (M/V): States that require mandatory state income tax withholding if federal income taxes are also withheld unless a person specifically opts out of state income tax withholding.
4. Mandatory/Mandatory (M/M): States that require mandatory state income tax withholding if federal income taxes are also withheld.

These categories are further broken down by the annuity contract’s tax qualification.

• A tax qualified plan is an annuity in which contributions are made with before-tax dollars.
• A non-qualified plan is an annuity in which contributions are made with after-tax dollars.

Use the following table as a reference for GIAC’s state tax withholding guidelines. For the specific withholding rules that apply to you, refer to your tax advisor.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
State Name	State Abbreviation	Qualified (Q) and/or Non-Qualified (N)	State Tax Category	GIAC's default withholding percentage
Alabama	AL	Q & N	V	5.00%
Alaska	AK	Q & N	N	-
Arizona	AZ	Q & N	V	2.70%
Arkansas	AR	Q & N	M/V	7.00%
California	CA	N	M/V	9.30%
California	CA	Q	M/V	10.00%*
Colorado	CO	Q & N	V	4.63%
Connecticut	CT	Q & N	V	5.00%
Delaware	DE	Q & N	M/V	5.95%
District of Columbia	DC	Q & N	M/M	8.95%
Florida	FL	Q & N	N	-
Georgia	GA	Q & N	V	6.00%
Hawaii	HI	Q & N	N	-
Idaho	ID	Q & N	V	7.80%
Illinois	IL	Q & N	V	3.00%
Indiana	IN	Q & N	V	3.40%
Iowa	IA	N	M/M	8.98%
Iowa	IA	Q	M/M	5.00%
Kansas	KS	Q & N	M/M	6.45%
Kentucky	KY	Q & N	V	6.00%
Louisiana	LA	Q & N	V	4.80%
Maine	ME	Q & N	M/M	8.50%
Maryland	MD	Q & N	V	7.50%
Massachusetts	MA	Q & N	M/M	5.30%
Michigan	MI	Q & N	M/M	4.35%
Minnesota	MN	Q & N	V	7.85%
Mississippi	MS	Q & N	N	-
Missouri	MO	Q & N	V	6.00%
Montana	MT	Q & N	V	6.60%
Nebraska	NE	Q & N	M/M	6.95%
Nevada	NV	Q & N	N	-
New Hampshire	NH	Q & N	N	-
New Jersey	NJ	Q & N	V	7.00%
New Mexico	NM	Q & N	V	4.90%
New York	NY	Q & N	V	8.14%
North Carolina	NC	Q & N	M/V	7.75%
North Dakota	ND	Q & N	V	5.54%
Ohio	OH	Q & N	V	6.72%
Oklahoma	OK	Q & N	M/V	5.50%
Oregon	OR	Q & N	M/V	9.00%
Pennsylvania	PA	Q & N	V	3.07%
Rhode Island	RI	Q & N	V	9.90%
South Carolina	SC	Q & N	V	7.00%
South Dakota	SD	Q & N	N	-
Tennessee	TN	Q & N	N	-
Texas	TX	Q & N	N	-
Utah	UT	Q & N	V	5.00%
Vermont	VT	N	M/M	9.50%
Vermont	VT	Q	M/M	27.00%*
Virginia	VA	Q & N	M/V	5.75%
Washington	WA	Q & N	N	-
West Virginia	WV	Q & N	V	6.50%
Wisconsin	WI	Q & N	V	7.80%
Wyoming	WY	Q & N	N	-

^* Default percentage is a percentage of the federal income tax amount withheld instead of the total taxable amount of the withdrawal.