United States · Form W-4 · Federal income tax withholding

W-4 withholding calculator.

Type in what is on your Form W-4 and your taxable pay, and see the federal income tax your employer should withhold from each paycheck, line by line.

For a Form W-4 from 2020 or later, payroll annualizes your taxable pay, adds Step 4(a), subtracts Step 4(b) plus $8,600 ($12,900 if married filing jointly; nothing if the Step 2 box is checked), reads the 2026 percentage table, divides by pay periods, subtracts Step 3 divided by pay periods and adds Step 4(c).

Tax year 2026IRS Pub. 15-T (2026) Worksheet 1ARetrieved October 2026

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Your numbers

Wages subject to income tax this period, after pre-tax deductions such as a traditional 401(k) or health premiums.
Child tax credit, credit for other dependents and other credits, per year.
The amount from the Deductions Worksheet, not the standard deduction itself.

Federal income tax withheld

How the withholding is figured

This follows IRS Publication 15-T (2026) Worksheet 1A, the percentage method used by automated payroll systems, for a Form W-4 from 2020 or later. Federal income tax withholding is the only thing the Form W-4 controls; Social Security and Medicare tax are separate (see the U.S. paycheck calculator).

Formula: adjusted annual wage = (taxable wages × pay periods) + Step 4(a) − Step 4(b) − $8,600 ($12,900 if married filing jointly, $0 if the Step 2 box is checked), never below zero. Annual tax = column C + (adjusted wage − column A) × column D from the Standard table, or the Step 2 Checkbox table if the box is checked. Per paycheck = annual tax ÷ periods − Step 3 ÷ periods (not below zero) + Step 4(c).

Worked example

Single, paid every two weeks, taxable wages $2,250, no other entries. $2,250 × 26 = $58,500. Less $8,600 = $49,900. The single row starting at $19,900 gives $1,240 + 12% × ($49,900 − $19,900) = $4,840 a year. $4,840 ÷ 26 = $186.15 per paycheck.

What this does not cover

Forms W-4 from 2019 or earlier (use the allowances converter), bonuses and other supplemental wages, which have their own flat-rate rules (see the bonus tax calculator), the wage bracket method used by some manual payroll systems, state and local tax, and employers that round differently. Employees who owe the Additional Medicare Tax or the Net Investment Income Tax should use the IRS estimator.

Sources

Frequently asked questions

How accurate is this W4 withholding calculator?

It reproduces the IRS percentage method for automated payroll systems in Publication 15-T for 2026. Your employer may use the wage bracket method or round differently, so a real paycheck can differ by a few dollars.

What counts as taxable wages per paycheck?

Gross pay minus pre-tax deductions that reduce income tax wages, such as traditional 401(k) deferrals and section 125 health premiums. Look at the federal taxable wages line on your pay stub.

Does the W-4 change how much Social Security and Medicare I pay?

No. Form W-4 only tells your employer how much federal income tax to withhold. Social Security and Medicare tax are figured separately.

What happens if I check the Step 2 box?

The standard amount is dropped and the Step 2 Checkbox table, which halves the brackets, is used. You must also check the box on the Form W-4 for your other job.

Estimate only

This page is educational and is not tax advice. It runs in your browser, stores nothing and does not check anything with the IRS or your employer. Your employer’s payroll system, your exact Form W-4 and your actual return decide what is really withheld and owed. For the most accurate result use the IRS Tax Withholding Estimator.

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