The formulas
- Adjusted annual wage = wages x periods + 4(a) - 4(b) - $8,600 ($12,900 joint) unless Step 2 is checked
- Tentative = base + rate x (adjusted - bracket floor), from the 2026 annual table
- Per period = (tentative - credits) / periods + 4(c)
How it works
Tax year: 2026.
Worksheet 1A of Publication 15-T annualizes wages (wages times pay periods plus Form W-4 Step 4(a)), subtracts Step 4(b) deductions and $12,900 for married filing jointly or $8,600 otherwise when the Step 2 box is not checked, then reads tentative tax from the 2026 annual percentage table. Step 3 credits reduce the tentative amount, and the result divided by pay periods plus Step 4(c) is the withholding per period.
The tool covers 2020 or later Forms W-4 and the standard and Step 2 checkbox tables. Federal income tax only; Social Security and Medicare are in the FICA tool.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What does the Step 2 box change?
It switches to a table with lower brackets and drops the standard adjustment, which avoids under-withholding when there are two jobs.
How many pay periods are there per year?
Weekly 52, biweekly 26, semimonthly 24, monthly 12, quarterly 4, semiannual 2 and daily 260.
Does this cover state withholding?
No.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.