W-4 Withholding Calculator 2026
How much federal income tax your employer withholds per paycheck under the 2026 W-4 and Publication 15-T tables — standard or Step 2 checkbox schedule, Step 3 credits, Step 4 adjustments — plus a year-end refund or balance projection and the extra withholding needed to break even.
| Taxable wages per year | — |
|---|---|
| Adjusted annual wage (Worksheet 1A line 1i) | — |
| Rate schedule used | — |
| Tentative annual withholding | — |
| Less Step 3 credits / plus Step 4(c) | — |
| Withheld over the year | — |
| Projected 2026 tax (same income, standard deduction) | — |
| Projected refund or balance due | — |
| To break even | — |
In short
Employers withhold federal income tax using Publication 15-T: annualised taxable wages, minus $12,900 (married filing jointly) or $8,600 (others) unless the Step 2 box is checked, run through the 2026 percentage tables, less Step 3 credits, plus Step 4(c). A single employee earning $3,500 every two weeks with $200 in 401(k) deductions has about $386 withheld per paycheck — $10,046 a year, almost exactly the projected tax.
Who this is for: Employees setting up or fixing a W-4, two-earner couples checking for under-withholding, and anyone who wants to know why their refund or balance due was what it was.
How W-4 withholding is calculated in 2026
Since 2020 the W-4 has no allowances. Your employer takes the figures from the five steps and runs Publication 15-T Worksheet 1A every payday: (1) wages per period × periods + Step 4(a) other income − Step 4(b) deductions − a standard adjustment of $12,900 (married filing jointly) or $8,600 (others), unless the Step 2 box is checked; (2) that adjusted annual wage goes into the standard or Step 2 checkbox percentage table for your filing status; (3) the tentative annual amount is divided by pay periods and the Step 3 credits are subtracted pro rata; (4) Step 4(c) extra withholding is added. The checkbox tables use half-width brackets, which is how two earners avoid being under-withheld.
The tables are built so that a single-job household with no other income is withheld almost exactly its tax: the standard deduction is baked into the zero bracket ($7,500 + $8,600 = $16,100 for single filers; $19,300 + $12,900 = $32,200 joint). Under-withholding comes from a second job, a working spouse, self-employment or investment income — and over-withholding from unclaimed Step 3 credits ($2,200 per child under 17 in 2026). The calculator projects the year-end result so you can set Step 4(c) or Step 3 to land near zero.
| 2026 annual table (standard) | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 0% | up to $7,500 | up to $19,300 | up to $15,550 |
| 10% | $7,500 – $19,900 | $19,300 – $44,100 | $15,550 – $33,250 |
| 12% | $19,900 – $57,900 | $44,100 – $120,100 | $33,250 – $83,000 |
| 22% | $57,900 – $113,200 | $120,100 – $230,700 | $83,000 – $121,250 |
| 24% | $113,200 – $209,275 | $230,700 – $422,850 | $121,250 – $217,300 |
| 32% / 35% / 37% | $209,275 / $263,725 / $648,100+ | $422,850 / $531,750 / $788,000+ | $217,300 / $271,750 / $656,150+ |
See also: Paycheck Calculator, Federal Income Tax Calculator 2026, Bonus Tax Calculator, Child Tax Credit Calculator.
Assumptions
- Worksheet 1A, annual payroll period: adjusted wage = (gross − pre-tax deductions) × periods + Step 4(a) − Step 4(b) − $12,900 / $8,600 (zero when the Step 2 box is checked), then the 2026 standard or checkbox table for the filing status.
- Per-paycheck withholding = tentative ÷ periods − Step 3 ÷ periods (not below zero) + Step 4(c); FICA and state tax excluded.
- Projected tax = 2026 brackets on wages + other income − (standard deduction + Step 4(b)), minus Step 3 credits; assumes one job and no other income beyond Step 4(a).
Worked example
Taxable wages $3,300 × 26 = $85,800; minus the $8,600 standard adjustment = $77,200 adjusted annual wage. Standard single table: $5,800 + 22% × ($77,200 − $57,900) = $5,800 + $4,246 = $10,046 a year, $386.38 per paycheck. Projected 2026 tax: $85,800 − $16,100 = $69,700 taxable → $1,240 + $4,560 + $4,246 = $10,046 — the same, so the refund is about $0. Add one child ($2,200 in Step 3) as head of household and the per-check figure drops to $186.31.
Frequently asked questions
What happens if I check the Step 2(c) box?
Your employer uses the checkbox tables, which halve the bracket widths and drop the $12,900/$8,600 adjustment, so more is withheld. Check it on both jobs when two earners have similar pay; otherwise use the Multiple Jobs Worksheet or the IRS estimator.
How do I get less tax withheld?
Claim credits in Step 3 ($2,200 per qualifying child, $500 per other dependent), enter expected itemised deductions above the standard deduction in Step 4(b), or reduce Step 4(c). You cannot claim "exempt" unless you had no tax liability last year and expect none this year.
How do I get a bigger refund?
Add a fixed amount in Step 4(c) — every $100 per paycheck on a biweekly schedule adds $2,600 to the refund. It is an interest-free loan to the government; a smaller refund with higher take-home is usually better.
Do bonuses use the same tables?
No. Supplemental wages paid separately are withheld at a flat 22% (37% above $1 million); if a bonus is lumped into a regular paycheck the tables apply to the combined amount.
Why was no federal tax withheld from my paycheck?
Most often because annualised wages fall under the zero bracket ($16,100 single, $32,200 joint after the adjustment), or because Step 3 credits exceed the tentative amount, or you wrote "Exempt". Low part-time pay often produces $0 withholding.
Does a new W-4 apply to the next paycheck?
Employers must apply it by the start of the first payroll period ending on or after the 30th day after you submit it; most apply it immediately.
People also ask
How much federal tax is withheld from a paycheck?
Roughly 10–12% of gross for a $50,000 earner and 14–18% for $85,000–$120,000, single with no credits, before Social Security and Medicare (7.65%) and state tax.
How do I fill out a W-4 to get the most money on my paycheck?
Claim every eligible dependent in Step 3, enter deductions above the standard amount in Step 4(b), leave Step 4(c) at zero and do not check the Step 2 box if you have one job. Do not understate — a balance over $1,000 at filing can carry a penalty.
What should I put on my W-4 if I am single with one job?
Just Step 1 (name, SSN, address, Single) and Step 5 (sign). Add Step 3 credits if you have dependents. The standard tables will withhold close to your actual tax.
What is the extra withholding on a W-4?
Step 4(c): a dollar amount added to every paycheck on top of the table figure — the simplest fix for a second job, a working spouse or side income.
Should married couples both claim married filing jointly on the W-4?
Yes, but if both work, check the Step 2(c) box on both W-4s (when pay is similar) or use the worksheet; otherwise each employer assumes it is the only income and the couple is under-withheld.
How much should be withheld to avoid a penalty?
At least 90% of this year's tax or 100% of last year's (110% if prior-year AGI exceeded $150,000), through withholding and estimated payments combined.
What are the 2026 federal withholding tables?
Publication 15-T (2026): for an annual payroll, single standard brackets start at $7,500 (10%), $19,900 (12%), $57,900 (22%), $113,200 (24%), $209,275 (32%), $263,725 (35%) and $648,100 (37%); joint brackets are roughly double.
Can I claim 0 or 1 on the new W-4?
No — allowances were removed in 2020. The equivalent of "0" is the default form with nothing in Steps 2–4; the old "1" roughly corresponds to adding $4,300 in Step 4(b).
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