{
  "id": "federal-withholding",
  "version": "aa3bc2d7a97d",
  "status": "published",
  "name": "Federal Tax Withholding Calculator",
  "question": "What is my federal tax withholding?",
  "summary": "Computes the federal income tax an employer withholds from one paycheck by IRS Publication 15-T (2026) Worksheet 1A, from your Form W-4 and pay frequency.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/federal-withholding-calculator",
  "markdown": "https://www.acalculator.org/finance/federal-withholding-calculator.md",
  "kind": "function",
  "method": "Worksheet 1A: yearly wage = wages × pay periods (+ Step 4(a)) − Step 4(b) − $8,600 ($12,900 married filing jointly; nothing when the Step 2 box is checked), or − $4,300 per allowance on a 2019 or earlier form. Tentative = the Annual Percentage Method table amount ÷ pay periods. Withholding = tentative − Step 3 ÷ pay periods (not below 0) + Step 4(c).",
  "assumptions": [
    "An estimate, not tax advice. Uses IRS Publication 15-T (2026), the percentage method for automated payroll; employers using the wage bracket tables may differ by up to a dollar.",
    "Wages are the paycheck’s taxable wages: gross pay less pre-tax deductions (traditional 401(k), section 125 health premiums, HSA).",
    "Not modelled: nonresident alien additions (Pub 15-T Table 1), supplemental wages (use the bonus tax calculator), and state withholding."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "wages": {
        "title": "Taxable wages this paycheck",
        "description": "Gross pay for the pay period less pre-tax deductions such as a traditional 401(k) and health premiums.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 10000000
      },
      "freq": {
        "title": "Pay frequency",
        "description": "How often you are paid; the tables work on the pay periods in a year.",
        "type": "string",
        "enum": [
          "daily",
          "weekly",
          "biweekly",
          "semimonthly",
          "monthly",
          "quarterly",
          "semiannual",
          "annual"
        ]
      },
      "form": {
        "title": "Form W-4",
        "description": "The version of Form W-4 on file: 2020 or later, or 2019 or earlier (allowances).",
        "type": "string",
        "enum": [
          "2020",
          "2019"
        ]
      },
      "status": {
        "title": "Filing status (Step 1c)",
        "description": "The filing status checked in Step 1(c) of the Form W-4.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "hoh"
        ]
      },
      "twoJobs": {
        "title": "Step 2 box checked (two jobs)",
        "description": "The Step 2(c) box for multiple jobs or a working spouse is checked.",
        "type": "boolean"
      },
      "step3": {
        "title": "Step 3 amount",
        "description": "The dependents total from Step 3: $2,200 per child under 17 and $500 per other dependent (2026 form).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000
      },
      "w4a": {
        "title": "Step 4(a) other income",
        "description": "Yearly other income from Step 4(a).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "w4b": {
        "title": "Step 4(b) deductions",
        "description": "Yearly deductions from Step 4(b).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "marital": {
        "title": "Marital status",
        "description": "The status on a 2019 or earlier Form W-4. “Married, but withhold at higher Single rate” uses Single.",
        "type": "string",
        "enum": [
          "single",
          "married"
        ]
      },
      "allow": {
        "title": "Allowances",
        "description": "Withholding allowances claimed on a 2019 or earlier Form W-4: $4,300 each a year.",
        "type": "integer",
        "minimum": 0,
        "maximum": 99
      },
      "w4c": {
        "title": "Extra withholding (Step 4c)",
        "description": "Additional amount to withhold from each paycheck (Step 4(c), or line 6 on an older form).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000
      },
      "date": {
        "title": "Pay date",
        "description": "The date of the paycheck: its year picks the withholding tables.",
        "type": "string",
        "format": "date"
      }
    }
  },
  "outputs": {
    "withholding": {
      "label": "Federal income tax withheld",
      "description": "Worksheet 1A line 4b: the amount to withhold from this paycheck.",
      "format": "money"
    },
    "perYear": {
      "label": "Withheld in a year",
      "description": "The withholding per paycheck times the pay periods in a year.",
      "format": "money"
    },
    "adjustedAnnualWage": {
      "label": "Adjusted annual wage",
      "description": "Worksheet 1A line 1i (2020 or later form) or 1l (2019 or earlier): the amount looked up in the table.",
      "format": "money"
    },
    "tentative": {
      "label": "Tentative withholding",
      "description": "Worksheet 1A line 2h: the table amount for one pay period, before the Step 3 credit.",
      "format": "money"
    },
    "rate": {
      "label": "Share of wages withheld",
      "description": "Federal income tax withheld as a percent of the taxable wages.",
      "format": "percent"
    },
    "tables": {
      "label": "Tables used",
      "description": "The Publication 15-T year and table used.",
      "format": "text"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "wages": 2000,
      "freq": "biweekly",
      "form": "2020",
      "status": "single",
      "twoJobs": false,
      "step3": 0,
      "w4a": 0,
      "w4b": 0,
      "marital": "single",
      "allow": 0,
      "w4c": 0,
      "date": "2026-09-30"
    },
    "outputs": {
      "withholding": 156.15384615384616,
      "perYear": 4060,
      "adjustedAnnualWage": 43400,
      "tentative": 156.15384615384616,
      "rate": 7.8076923076923075,
      "tables": "Publication 15-T (2026) Annual Percentage Method, STANDARD schedule"
    },
    "text": "On $2,000.00 of taxable wages, your employer withholds $156.15 in federal income tax."
  },
  "examples": [
    {
      "given": {
        "wages": 1000,
        "freq": "weekly",
        "form": "2020",
        "status": "single",
        "date": "2026-02-06"
      },
      "expect": {
        "adjustedAnnualWage": 43400,
        "withholding": 78.07692307692308
      },
      "source": "IRS Pub 15-T (2026) Worksheet 1A, hand calculation in content.mdx: 52,000 − 8,600 = 43,400; 1,240 + 12% × 23,500 = 4,060; ÷ 52 = 78.08. The weekly wage bracket table prints $78 for $995 to $1,005."
    },
    {
      "given": {
        "wages": 1000,
        "freq": "weekly",
        "form": "2020",
        "status": "mfj",
        "date": "2026-02-06"
      },
      "expect": {
        "adjustedAnnualWage": 39100,
        "withholding": 38.07692307692308
      },
      "source": "IRS Pub 15-T (2026) Worksheet 1A, hand calculation in content.mdx: 52,000 − 12,900 = 39,100; 10% × 19,800 = 1,980; ÷ 52 = 38.08. The wage bracket table prints $38."
    },
    {
      "given": {
        "wages": 1500,
        "freq": "weekly",
        "form": "2020",
        "status": "single",
        "twoJobs": true,
        "date": "2026-02-06"
      },
      "expect": {
        "adjustedAnnualWage": 78000,
        "withholding": 251.67307692307693
      },
      "source": "IRS Pub 15-T (2026) Worksheet 1A, hand calculation in content.mdx: Step 2 checkbox schedule, 78,000: 8,983 + 24% × 17,100 = 13,087; ÷ 52 = 251.67. The wage bracket table prints $252."
    },
    {
      "given": {
        "wages": 526.9,
        "freq": "weekly",
        "form": "2019",
        "marital": "single",
        "allow": 1,
        "date": "2026-02-06"
      },
      "expect": {
        "adjustedAnnualWage": 23098.8,
        "withholding": 31.227999999999994
      },
      "source": "IRS Pub 15-T (2026) page 7, nonresident alien example: $300 + $226.90 weekly, 2019 Form W-4, single, 1 allowance: withhold $31 (the publication rounds to whole dollars)"
    },
    {
      "given": {
        "wages": 3000,
        "freq": "semimonthly",
        "form": "2020",
        "status": "hoh",
        "step3": 4400,
        "w4c": 25,
        "date": "2026-05-15"
      },
      "expect": {
        "adjustedAnnualWage": 63400,
        "withholding": 66.16666666666666
      },
      "source": "IRS Pub 15-T (2026) Worksheet 1A, hand calculation in content.mdx: 72,000 − 8,600 = 63,400; 1,770 + 12% × 30,150 = 5,388; ÷ 24 = 224.50; − 4,400 ÷ 24 = 41.17; + 25 = 66.17"
    }
  ],
  "sources": [
    "IRS, Publication 15-T (2026), Federal Income Tax Withholding Methods: Worksheet 1A (page 10), Annual Percentage Method tables (page 12), wage bracket tables (section 2), nonresident alien example (page 7). https://www.irs.gov/pub/irs-pdf/p15t.pdf",
    "IRS, Form W-4 (2026), Employee’s Withholding Certificate: Step 3 is $2,200 per child under 17 and $500 per other dependent. https://www.irs.gov/pub/irs-pdf/fw4.pdf"
  ],
  "related": [
    "paycheck",
    "tax-withholding",
    "w4",
    "bonus-tax"
  ],
  "changelog": []
}