Publication 15-T (2026), Federal Income Tax Withholding Methods
Worksheet 1A, pay periods, W-4 Steps 2–4, annual percentage-method tables, standard annual adjustment, rounding boundary.
Open Internal Revenue Service source ↗Paycheck calculator
Paycheck and salary calculators
Estimate federal paycheck withholding, Social Security and Medicare for one pay period, or convert hourly pay to an annual salary.
Current coverage: U.S. federal income-tax withholding and employee/employer FICA only. State and local withholding are not included.
Federal paycheck calculator2026 federal rules · no data saved
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Your result
Gross to amount after the federal taxes shown and entered deductions
Start with the example below, then submit your own inputs to see the matching calculation.
Example paycheck
$2,450.12
Single, biweekly, $3,000 gross, no entered deductions or W-4 adjustments. State and local withholding excluded.
Gross pay
$3,000.00
Federal withholding
−$320.38
Social Security
−$186.00
Medicare
−$43.50
After federal taxes shown$2,450.12
How this example was calculated
- Federal income-tax wages$3,000 × 26 periods − $8,600 standard schedule adjustment$69,400.00
- Tentative annual withholding$5,800 + 22% × ($69,400 − $57,900)$8,330.00
- Federal withholding per period$8,330 ÷ 26$320.38
How the calculation works
Current IRS formulas, not a guessed tax percentage
The federal withholding calculation follows Publication 15-T. FICA uses the 2026 Social Security wage base and Additional Medicare threshold together with the year-to-date wages you enter.
- Normalize wagesSeparate deductions that affect federal income-tax wages from those that also affect FICA wages.
- Apply W-4Annualize the period, apply Steps 2–4 and select the correct filing-status schedule.
- Cap FICAUse prior wages to stop Social Security at $184,500 and begin Additional Medicare after $200,000.
- ReconcileSeparate employee deductions, employer FICA and the amount after the federal taxes shown and entered deductions.
Simple arithmetic stays simple
Convert hourly pay without pretending it is take-home pay
The hourly-to-salary tool answers a different question. It converts gross pay by hours and paid weeks, with no tax claim.
Responsible sources
Rules carry a year and an owner
Each result uses rules for a named tax year. When the IRS changes the calculation, we update the calculator and recheck every example.
Publication 15 (2026), Employer's Tax Guide
Social Security employee and employer rates, Medicare rates, Social Security wage base, Additional Medicare withholding threshold.
Open Internal Revenue Service source ↗Contribution and Benefit Base
$184,500 Social Security wage base, 6.2% employee and employer rates.
Open Social Security Administration source ↗Form W-4 (2026), Employee's Withholding Certificate
field labels and employee-election boundaries.
Open Internal Revenue Service source ↗Common questions
Quick answers
How does gross to amount after the federal taxes shown and entered deductions?
Start with the example below, then submit your own inputs to see the matching calculation.
How does $2,450.12?
Single, biweekly, $3,000 gross, no entered deductions or W-4 adjustments. State and local withholding excluded.
How does current IRS formulas, not a guessed tax percentage?
The federal withholding calculation follows Publication 15-T. FICA uses the 2026 Social Security wage base and Additional Medicare threshold together with the year-to-date wages you enter.