Tax Withholding Calculator

The 2026 IRS Publication 15-T Annual Percentage Method (Worksheet 1A). That is the engine most US payroll systems run for any W-4 dated 2020 or later. Two table sets ship with each filing status: the standard table (Step 2 unchecked) and the Step 2 multiple-jobs table. The standard table bakes the filing-status adjustment into the thresholds so payroll does not subtract a separate standard deduction. The Step 2 table is the IRS-published higher-withholding schedule for households with simultaneous jobs. This calculator picks the correct table from your filing status and the Step 2 checkbox automatically.

Withholding is the IRS's best estimate of your year-end tax based on what your employer sees on this W-4 in isolation. It assumes no other income, no other deductions, and that you take the standard deduction for your filing status. Your real tax return reconciles withholding against actual liability: spouse's income, side gigs, capital gains, itemized deductions, and additional credits all get layered in on Form 1040. The difference is your refund (overpaid) or balance due (underpaid). If you want to model your full 1040 tax instead of paycheck withholding, use /income-tax-calculator/ or /tax-refund-calculator/.

Check it when you hold more than one job at the same time, or when you are married filing jointly and your spouse also works. The IRS standard withholding table assumes this job can use the regular filing-status adjustment by itself; with two jobs, that can under-withhold across the household. Checking Step 2(c) tells each employer to use the higher-withholding multiple-jobs table. The cleaner alternative for very unequal incomes is the W-4 Step 2 worksheet that puts extra withholding on one paycheck via Step 4(c), which is what most IRS examples recommend.

For 2026, Form W-4 Step 3 uses $2,200 per qualifying child under 17 and $500 per other qualifying dependent, subject to the form's income and eligibility instructions. The calculator subtracts those annual credits from tentative withholding before converting the result back to a per-paycheck amount.

The calculator models Step 4(a) other income and Step 4(c) extra withholding. It does not model Step 4(b) deductions, even though Step 4(b) is part of Form W-4 and Publication 15-T withholding calculations. Do not treat a zero entry as equivalent when you actually claim Step 4(b); use the current IRS estimator or payroll system.