Federal Withholding Calculator (2026 W-4)

Estimate federal income tax withholding per paycheck for 2026 from your pay, pay frequency and Form W-4 entries, using the IRS Pub 15-T percentage method.

Taxable wages per paycheck ($)Gross pay for one pay period minus pre-tax deductions such as traditional 401(k) contributions and pre-tax health premiums.

Pay frequency

Filing status (W-4 Step 1c)

Step 2 box checked (two jobs, or spouse also works)

Step 3: dependents and other credits ($ per year)The 2026 W-4 uses $2,200 per qualifying child under 17 and $500 per other dependent (income limits apply).

Step 4(a): other income ($ per year)

Step 4(b): deductions ($ per year)The amount from the W-4 Deductions Worksheet (itemized and other deductions beyond the standard deduction).

Step 4(c): extra withholding ($ per paycheck)

Valid 2026 W-4 exemption from federal income tax withholdingOnly if you had no federal income tax liability in 2025 and expect none in 2026. Steps 2–4 must be blank/zero for an exemption claim.

Estimate 2026 federal income tax withholding on regular wages using IRS Publication 15-T Worksheet 1A and a Form W-4 from 2020 or later. Copy the entries from your actual W-4 to compare a paycheck or evaluate a change. The yearly amount assumes identical wages and elections for every pay period; it does not calculate your final household income tax.

How to use this tool

Enter your taxable wages for one paycheck: gross pay minus pre-tax 401(k) and health deductions.
Pick how often you are paid and the filing status from Step 1(c) of your W-4.
Tick the Step 2 box if you checked it on your W-4 (two jobs, or both spouses working).
Copy any Step 3 credits and Step 4(a), 4(b) and 4(c) amounts from your W-4.
Read the amount per paycheck and the worksheet table that shows each line.

Formula

Withholding = max(0, tentative annual table tax ÷ periods − Step 3 credits ÷ periods) + Step 4(c)

Adjusted annual wages equal wages times pay periods plus Step 4(a), less Step 4(b) and a $12,900 joint or $8,600 other-status offset, floored at zero. The offset is zero under Step 2. Apply the printed base amount and marginal percentage from the applicable 2026 table, divide by pay periods, subtract credits with a zero floor, then add extra withholding.

Example

A single employee paid $2,000 every two weeks with no other W-4 entries has annual wages of $52,000. Subtracting $8,600 gives adjusted wages of $43,400, which falls in the $19,900–$57,900 row: $1,240 + 12% × $23,500 = $4,060 a year. Divided by 26, the employer withholds $156.15 per paycheck.

Frequently asked questions

Should Step 2 be checked on one job or both?

When there are exactly two jobs and you choose Step 2(c), check it on both jobs’ W-4 forms. Complete Steps 3–4(b) on only one form, preferably the higher-paying job. Unequal or more numerous jobs may require the IRS estimator or multiple-jobs worksheet.

Can I claim exemption?

Only if you had no federal income tax liability in 2025 and expect none in 2026. A valid exemption produces zero income-tax withholding; it does not generally remove Social Security or Medicare. Exempt claims leave Steps 2–4 blank.

Which pay situations are outside this method?

Pre-2020 W-4 allowances, nonresident-alien wage adjustments, supplemental flat-rate withholding and pensions require different rules. FICA, state and local taxes are separate. Midyear changes and actual year-to-date withholding require a remaining-year calculation.

Sources

This tool gives an estimate for general information only. It is not financial, tax, legal or medical advice — check with a qualified professional before you rely on the result.

Last updated: 2026