{
  "id": "w4",
  "version": "979fc070f262",
  "status": "published",
  "name": "W-4 Calculator",
  "question": "What should I put on my W-4?",
  "summary": "Works out what to enter in Form W-4 (2026) Steps 3 and 4, the federal tax each paycheck then withholds, and the Step 4(c) extra amount that makes the year’s withholding match your tax.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/w4-calculator",
  "markdown": "https://www.acalculator.org/finance/w4-calculator.md",
  "kind": "function",
  "method": "Step 3 = $2,200 × children under 17 + $500 × other dependents. Step 4(a) = other income. Step 4(b) = itemized deductions − the standard deduction, not below 0. Withholding a paycheck = Pub 15-T Worksheet 1A with those entries. Tax = Form 1040 tax on pay × paychecks a year + other income, after credits. Step 4(c) = max(0, tax − (withheld so far + withholding × paychecks left)) ÷ paychecks left.",
  "assumptions": [
    "An estimate, not tax advice. 2026 federal rates (Rev. Proc. 2025-32), Form W-4 (2026), and Pub 15-T (2026).",
    "The job pays the same every paycheck all year; with two jobs, run it for the higher-paying job and include the other job’s pay as other income, or check Step 2(c) on both W-4s when they pay about the same.",
    "Step 3 uses the full credits (the W-4 limits Step 3 to incomes of $200,000, or $400,000 jointly, or less). Step 4(b) counts itemized deductions only; the 2026 Deductions Worksheet also takes tips, overtime, car loan interest, and the senior deduction, which are not modelled.",
    "Not modelled: self-employment tax, capital gains rates, AMT, the premium tax credit, and education credits. Additional Medicare Tax is withheld separately and left out."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "status": {
        "title": "Filing status (Step 1c)",
        "description": "The filing status you will use on your tax return.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "hoh"
        ]
      },
      "wages": {
        "title": "Taxable pay a paycheck",
        "description": "Pay per paycheck from this job less pre-tax 401(k), health, and HSA deductions.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 10000000
      },
      "freq": {
        "title": "Pay frequency",
        "description": "How often this job pays you.",
        "type": "string",
        "enum": [
          "weekly",
          "biweekly",
          "semimonthly",
          "monthly"
        ]
      },
      "twoJobs": {
        "title": "Two jobs, or a working spouse (Step 2c)",
        "description": "You check the Step 2(c) box because two jobs pay about the same.",
        "type": "boolean"
      },
      "kids": {
        "title": "Children under 17",
        "description": "Qualifying children under 17: $2,200 each in Step 3.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      },
      "deps": {
        "title": "Other dependents",
        "description": "Other dependents: $500 each in Step 3.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      },
      "invest": {
        "title": "Interest and dividends a year",
        "description": "Taxable interest and dividends with no withholding (part of Step 4(a)). More than $12,200 rules out the earned income credit.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "other": {
        "title": "Other income a year",
        "description": "Other yearly income with no withholding, such as a pension or unemployment (part of Step 4(a)); not interest or dividends.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "itemized": {
        "title": "Itemized deductions a year",
        "description": "Your expected itemized deductions; the part over the standard deduction goes in Step 4(b).",
        "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.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000
      },
      "left": {
        "title": "Paychecks left this year",
        "description": "Paychecks still to come this year, which the new W-4 applies to.",
        "type": "integer",
        "minimum": 1,
        "maximum": 260
      },
      "date": {
        "title": "Today",
        "description": "Today’s date: its year is the tax year.",
        "type": "string",
        "format": "date"
      }
    }
  },
  "outputs": {
    "step4c": {
      "label": "Step 4(c) extra withholding",
      "description": "Extra federal tax per paycheck that brings the year’s withholding up to the year’s tax (0 when it already covers it).",
      "format": "money"
    },
    "step3": {
      "label": "Step 3 amount",
      "description": "$2,200 per child under 17 plus $500 per other dependent.",
      "format": "money"
    },
    "step4a": {
      "label": "Step 4(a) other income",
      "description": "Yearly other income with no withholding.",
      "format": "money"
    },
    "step4b": {
      "label": "Step 4(b) deductions",
      "description": "Itemized deductions over the 2026 standard deduction for the filing status.",
      "format": "money"
    },
    "withholding": {
      "label": "Withholding a paycheck",
      "description": "Federal tax withheld per paycheck with Steps 2 to 4(b) filled in, before Step 4(c) (Pub 15-T).",
      "format": "money"
    },
    "projected": {
      "label": "Withholding for the year",
      "description": "Withheld so far plus the withholding a paycheck times the paychecks left.",
      "format": "money"
    },
    "tax": {
      "label": "Federal income tax for the year",
      "description": "Tax after credits on Form 1040.",
      "format": "money"
    },
    "rates": {
      "label": "Tax year",
      "description": "The tax year of the form and tables used.",
      "format": "text"
    },
    "refund": {
      "label": "Refund at this withholding",
      "description": "Withholding for the year less the tax, before Step 4(c): below 0 is the amount owed.",
      "format": "money"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "status": "single",
      "wages": 2500,
      "freq": "biweekly",
      "twoJobs": false,
      "kids": 0,
      "deps": 0,
      "invest": 0,
      "other": 0,
      "itemized": 0,
      "ytd": 0,
      "left": 26,
      "date": "2026-09-30"
    },
    "outputs": {
      "step4c": 0.11538461538461539,
      "step3": 0,
      "step4a": 0,
      "step4b": 0,
      "withholding": 216.15384615384616,
      "projected": 5620,
      "tax": 5623,
      "rates": "2026 Form W-4 and withholding tables",
      "refund": -3
    },
    "text": "Put $0.00 in Step 3 and $0.12 in Step 4(c); each paycheck then withholds $216.15 plus the extra."
  },
  "examples": [
    {
      "given": {
        "status": "single",
        "wages": 2500,
        "freq": "biweekly",
        "left": 26,
        "date": "2026-01-02"
      },
      "expect": {
        "step3": 0,
        "step4b": 0,
        "withholding": 216.15384615384616,
        "projected": 5620,
        "tax": 5623,
        "step4c": 0.11538461538461539
      },
      "source": "IRS Form W-4 (2026), Pub 15-T (2026) Worksheet 1A, Rev. Proc. 2025-32; hand calculation in content.mdx"
    },
    {
      "given": {
        "status": "mfj",
        "wages": 4000,
        "freq": "semimonthly",
        "kids": 2,
        "other": 10000,
        "itemized": 40000,
        "ytd": 1000,
        "left": 12,
        "date": "2026-07-01"
      },
      "expect": {
        "step3": 4400,
        "step4a": 10000,
        "step4b": 7800,
        "withholding": 126,
        "projected": 2512,
        "tax": 3027,
        "step4c": 42.916666666666664
      },
      "source": "IRS Form W-4 (2026), Pub 15-T (2026) Worksheet 1A, Rev. Proc. 2025-32; hand calculation in content.mdx"
    },
    {
      "given": {
        "status": "hoh",
        "wages": 3000,
        "freq": "biweekly",
        "twoJobs": true,
        "kids": 1,
        "ytd": 2000,
        "left": 13,
        "date": "2026-07-01"
      },
      "expect": {
        "step3": 2200,
        "withholding": 346.75,
        "projected": 6507.75,
        "tax": 3911,
        "refund": 2596.75,
        "step4c": 0
      },
      "source": "IRS Form W-4 (2026), Pub 15-T (2026) Worksheet 1A, Rev. Proc. 2025-32; hand calculation in content.mdx"
    }
  ],
  "sources": [
    "IRS, Form W-4 (2026), Employee’s Withholding Certificate: Step 3 amounts ($2,200 and $500) and income limits. https://www.irs.gov/pub/irs-pdf/fw4.pdf",
    "IRS, Publication 15-T (2026), Worksheet 1A and the Annual Percentage Method tables. https://www.irs.gov/pub/irs-pdf/p15t.pdf",
    "IRS, Revenue Procedure 2025-32 (tax year 2026 brackets and standard deductions). https://www.irs.gov/irb/2025-45_IRB",
    "IRS, Publication 505 (2026), Tax Withholding and Estimated Tax. https://www.irs.gov/publications/p505"
  ],
  "related": [
    "tax-withholding",
    "federal-withholding",
    "paycheck"
  ],
  "changelog": []
}