# What is my federal tax withholding?

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.

- Page: https://www.acalculator.org/finance/federal-withholding-calculator
- JSON spec: https://www.acalculator.org/finance/federal-withholding-calculator.json
- Version: aa3bc2d7a97d

## Default answer

Example with the default inputs (Taxable wages this paycheck $2,000.00, Pay frequency Every two weeks (26), Form W-4 2020 or later, Filing status (Step 1c) Single or married separately, Step 2 box checked (two jobs) No, Step 3 amount $0.00, Step 4(a) other income $0.00, Step 4(b) deductions $0.00, Extra withholding (Step 4c) $0.00, Pay date September 30, 2026) on the example date Wednesday, September 30, 2026: On $2,000.00 of taxable wages, your employer withholds $156.15 in federal income tax.

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| wages | Taxable wages this paycheck | Gross pay for the pay period less pre-tax deductions such as a traditional 401(k) and health premiums. |
| freq | Pay frequency | How often you are paid; the tables work on the pay periods in a year. |
| form | Form W-4 | The version of Form W-4 on file: 2020 or later, or 2019 or earlier (allowances). |
| status | Filing status (Step 1c) | The filing status checked in Step 1(c) of the Form W-4. |
| twoJobs | Step 2 box checked (two jobs) | The Step 2(c) box for multiple jobs or a working spouse is checked. |
| step3 | Step 3 amount | The dependents total from Step 3: $2,200 per child under 17 and $500 per other dependent (2026 form). |
| w4a | Step 4(a) other income | Yearly other income from Step 4(a). |
| w4b | Step 4(b) deductions | Yearly deductions from Step 4(b). |
| marital | Marital status | The status on a 2019 or earlier Form W-4. “Married, but withhold at higher Single rate” uses Single. |
| allow | Allowances | Withholding allowances claimed on a 2019 or earlier Form W-4: $4,300 each a year. |
| w4c | Extra withholding (Step 4c) | Additional amount to withhold from each paycheck (Step 4(c), or line 6 on an older form). |
| date | Pay date | The date of the paycheck: its year picks the withholding tables. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| withholding | Federal income tax withheld | Worksheet 1A line 4b: the amount to withhold from this paycheck. |
| perYear | Withheld in a year | The withholding per paycheck times the pay periods in a year. |
| adjustedAnnualWage | Adjusted annual wage | Worksheet 1A line 1i (2020 or later form) or 1l (2019 or earlier): the amount looked up in the table. |
| tentative | Tentative withholding | Worksheet 1A line 2h: the table amount for one pay period, before the Step 3 credit. |
| rate | Share of wages withheld | Federal income tax withheld as a percent of the taxable wages. |
| tables | Tables used | The Publication 15-T year and table used. |

## 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.

## Worked examples

1. wages = $1,000.00, freq = weekly, form = 2020, status = single, date = 2026-02-06 gives adjustedAnnualWage = $43,400.00, withholding = $78.08. Source: IRS Pub 15-T (2026) Worksheet 1A, 52,000 − 8,600 = 43,400.
2. wages = $1,000.00, freq = weekly, form = 2020, status = mfj, date = 2026-02-06 gives adjustedAnnualWage = $39,100.00, withholding = $38.08. Source: IRS Pub 15-T (2026) Worksheet 1A, 52,000 − 12,900 = 39,100.
3. wages = $1,500.00, freq = weekly, form = 2020, status = single, twoJobs = yes, date = 2026-02-06 gives adjustedAnnualWage = $78,000.00, withholding = $251.67. Source: IRS Pub 15-T (2026) Worksheet 1A, Step 2 checkbox schedule, 78,000: 8,983 + 24% × 17,100 = 13,087.
4. wages = $526.90, freq = weekly, form = 2019, marital = single, allow = 1, date = 2026-02-06 gives adjustedAnnualWage = $23,098.80, withholding = $31.23. 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).
5. wages = $3,000.00, freq = semimonthly, form = 2020, status = hoh, step3 = $4,400.00, w4c = $25.00, date = 2026-05-15 gives adjustedAnnualWage = $63,400.00, withholding = $66.17. Source: IRS Pub 15-T (2026) Worksheet 1A, 72,000 − 8,600 = 63,400.

## FAQ

### How does my employer work out federal withholding?

Most payroll systems use Worksheet 1A of IRS Publication 15-T. They turn your taxable pay into a yearly amount, adjust it for your Form W-4, look it up in the Annual Percentage Method table, and divide the result by the number of paychecks. The dependents credit from Step 3 is then spread over the paychecks and any extra amount from Step 4(c) is added.

### What wages count for federal withholding?

Gross pay less pre-tax deductions: a traditional 401(k) or 403(b), health, dental and vision premiums through a cafeteria plan, and HSA or FSA contributions. Roth contributions and after-tax deductions do not reduce the wages.

### What does the Step 2 checkbox do?

It tells your employer you have two jobs at once, or are married filing jointly with a working spouse. The employer then uses the Step 2 checkbox schedule, whose brackets are half as wide, and takes no standard deduction off your wages. Check it on one W-4 only, the one for the highest-paying job, or on both if the two jobs pay about the same.

### How do Step 3 dependents lower my withholding?

Step 3 on the 2026 Form W-4 is $2,200 for each child under 17 and $500 for each other dependent. The yearly total is divided by the number of paychecks and taken off the withholding for each paycheck, but not below zero.

### I still have a 2019 or earlier Form W-4. How is it handled?

Employers keep using it until you file a new one. Each withholding allowance takes $4,300 a year off your wages (Pub 15-T 2026, Worksheet 1A line 1k), and married uses the married filing jointly table. Choose "2019 or earlier" to use it.

### Why does my paycheck show a slightly different amount?

Employers may use the wage bracket tables, which round to whole dollars over $10 wage ranges, or round each step. The difference is usually under a dollar. Bonuses paid separately use a flat 22% instead (see the bonus tax calculator).

## 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