{
  "id": "tax-withholding",
  "version": "421f248920a7",
  "status": "published",
  "name": "Tax Withholding Calculator",
  "question": "Is my tax withholding on track?",
  "summary": "Compares the federal income tax withheld from your pay this year with the tax you will owe, shows the refund or amount due, and the extra to withhold per paycheck (W-4 Step 4(c)).",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/tax-withholding-calculator",
  "markdown": "https://www.acalculator.org/finance/tax-withholding-calculator.md",
  "kind": "function",
  "method": "Tax for the year = Form 1040 tax on wages + other income − the standard (or itemized) deduction, less the child tax credit ($2,200 a child under 17, $500 per other dependent, with the refundable part) and the earned income credit. Withholding for the year = withheld so far + withheld a paycheck × paychecks left. Refund = withholding − tax. Extra a paycheck (W-4 Step 4(c)) = the shortfall ÷ paychecks left.",
  "assumptions": [
    "An estimate, not tax advice. Uses 2026 federal rates (IRS Rev. Proc. 2025-32) and the Form 1040 Tax Table method below $100,000 of taxable income.",
    "Every paycheck left withholds the same amount. Wages are the year’s taxable wages from all jobs.",
    "The earned income credit is included for incomes that qualify, taking you as 25 to 64 when you have no qualifying child. Not modelled: self-employment tax, capital gains rates, the Schedule 1-A deductions for tips, overtime, car loan interest, and seniors, AMT, the premium tax credit, education credits, estimated tax payments, and state tax. Additional Medicare Tax is withheld separately and left out."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "status": {
        "title": "Filing status",
        "description": "The filing status on your tax return.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "mfs",
          "hoh"
        ]
      },
      "wages": {
        "title": "Wages for the year",
        "description": "Taxable wages for the whole year from all jobs (W-2 box 1): gross pay less pre-tax 401(k), health, and HSA deductions. Both spouses when married filing jointly.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "invest": {
        "title": "Interest and dividends for the year",
        "description": "Taxable interest and dividends. More than $12,200 of investment income rules out the earned income credit.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "other": {
        "title": "Other income for the year",
        "description": "Other taxable income with no withholding, such as a pension, unemployment, or taxable Social Security (not interest or dividends).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "kids": {
        "title": "Children under 17",
        "description": "Qualifying children under 17 for the $2,200 child tax credit.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      },
      "deps": {
        "title": "Other dependents",
        "description": "Other dependents for the $500 credit.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      },
      "itemized": {
        "title": "Itemized deductions",
        "description": "Your itemized deductions, if more than the standard deduction; leave 0 to take the standard deduction.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "ytd": {
        "title": "Federal tax withheld so far",
        "description": "Federal income tax withheld this year up to now (year-to-date on your last pay stub, all jobs).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "per": {
        "title": "Federal tax withheld a paycheck",
        "description": "Federal income tax withheld from each paycheck now.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 10000000
      },
      "left": {
        "title": "Paychecks left this year",
        "description": "Paychecks still to come this year.",
        "type": "integer",
        "minimum": 0,
        "maximum": 260
      },
      "date": {
        "title": "Today",
        "description": "Today’s date: its year is the tax year checked.",
        "type": "string",
        "format": "date"
      }
    }
  },
  "outputs": {
    "difference": {
      "label": "Expected refund (minus: amount owed)",
      "description": "Tax withheld for the year less the tax owed: above 0 is a refund, below 0 is a balance due.",
      "format": "money"
    },
    "extra": {
      "label": "Extra to withhold a paycheck",
      "description": "W-4 Step 4(c) amount that brings the balance due to 0 over the paychecks left.",
      "format": "money"
    },
    "tax": {
      "label": "Federal income tax for the year",
      "description": "Tax after credits on Form 1040 (refundable child tax credit included).",
      "format": "money"
    },
    "projected": {
      "label": "Withholding for the year",
      "description": "Withheld so far plus the withholding a paycheck times the paychecks left.",
      "format": "money"
    },
    "earnedIncomeCredit": {
      "label": "Earned income credit",
      "description": "The refundable earned income credit included in the tax (0 above the income or investment limits).",
      "format": "money"
    },
    "taxableIncome": {
      "label": "Taxable income",
      "description": "Income less the standard or itemized deduction.",
      "format": "money"
    },
    "verdict": {
      "label": "Verdict",
      "description": "Whether withholding is on track.",
      "format": "text"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "status": "single",
      "wages": 60000,
      "invest": 0,
      "other": 0,
      "kids": 0,
      "deps": 0,
      "itemized": 0,
      "ytd": 3500,
      "per": 193.08,
      "left": 8,
      "date": "2026-09-30"
    },
    "outputs": {
      "difference": 21.640000000000327,
      "extra": 0,
      "tax": 5023,
      "projected": 5044.64,
      "earnedIncomeCredit": 0,
      "taxableIncome": 43900,
      "verdict": "on track for a refund"
    },
    "text": "With $5,044.64 withheld for the year against $5,023.00 of tax, you are on track for a refund."
  },
  "examples": [
    {
      "given": {
        "status": "single",
        "wages": 60000,
        "ytd": 3500,
        "per": 193.08,
        "left": 8,
        "date": "2026-09-29"
      },
      "expect": {
        "taxableIncome": 43900,
        "tax": 5023,
        "projected": 5044.64,
        "difference": 21.64,
        "extra": 0
      },
      "source": "IRS Rev. Proc. 2025-32 (2026 brackets, standard deduction, $2,200 child tax credit) and the Form 1040 Tax Table method; hand calculation in content.mdx"
    },
    {
      "given": {
        "status": "mfj",
        "wages": 120000,
        "other": 5000,
        "kids": 2,
        "ytd": 3000,
        "per": 250,
        "left": 6,
        "date": "2026-09-29"
      },
      "expect": {
        "taxableIncome": 92800,
        "tax": 6243,
        "projected": 4500,
        "difference": -1743,
        "extra": 290.5
      },
      "source": "IRS Rev. Proc. 2025-32 (2026 brackets, standard deduction, $2,200 child tax credit) and the Form 1040 Tax Table method; hand calculation in content.mdx"
    },
    {
      "given": {
        "status": "hoh",
        "wages": 75000,
        "kids": 1,
        "ytd": 2000,
        "per": 150,
        "left": 10,
        "date": "2026-09-29"
      },
      "expect": {
        "taxableIncome": 50850,
        "tax": 3551,
        "difference": -51,
        "extra": 5.1
      },
      "source": "IRS Rev. Proc. 2025-32 (2026 brackets, standard deduction, $2,200 child tax credit) and the Form 1040 Tax Table method; hand calculation in content.mdx"
    },
    {
      "given": {
        "status": "single",
        "wages": 150000,
        "itemized": 30000,
        "ytd": 15000,
        "per": 800,
        "left": 5,
        "date": "2026-09-29"
      },
      "expect": {
        "taxableIncome": 120000,
        "tax": 21398,
        "difference": -2398,
        "extra": 479.6
      },
      "source": "IRS Rev. Proc. 2025-32 (2026 brackets, standard deduction, $2,200 child tax credit) and the Form 1040 Tax Table method; hand calculation in content.mdx: over $100,000 the Tax Computation Worksheet applies (exact brackets)"
    },
    {
      "given": {
        "status": "single",
        "wages": 15000,
        "kids": 1,
        "invest": 13000,
        "ytd": 0,
        "per": 0,
        "left": 0,
        "date": "2026-09-29"
      },
      "expect": {
        "taxableIncome": 11900,
        "earnedIncomeCredit": 0,
        "tax": -1007,
        "difference": 1007
      },
      "source": "IRS Rev. Proc. 2025-32 (2026 brackets, standard deduction, $2,200 child tax credit) and the Form 1040 Tax Table method; hand calculation in content.mdx: $13,000 of interest is over the $12,200 EIC investment limit (IRC 32(i), Rev. Proc. 2025-32 section 4.06), so no EIC; tax 1,193 less the child credit 1,193 and the refundable 1,007"
    }
  ],
  "sources": [
    "IRS, Revenue Procedure 2025-32 (tax year 2026 brackets, standard deduction $16,100 / $32,200 / $24,150, child tax credit $2,200). https://www.irs.gov/irb/2025-45_IRB",
    "IRS, Form W-4 (2026), Employee’s Withholding Certificate, Step 4(c). https://www.irs.gov/pub/irs-pdf/fw4.pdf",
    "IRS, Tax Withholding Estimator (the IRS tool that runs this comparison with more detail). https://www.irs.gov/individuals/tax-withholding-estimator",
    "IRS, Instructions for Form 1040 (2025): Tax Table method and Schedule 8812. https://www.irs.gov/instructions/i1040gi"
  ],
  "related": [
    "w4",
    "federal-withholding",
    "paycheck"
  ],
  "changelog": []
}