About the numbers
This is an estimate, not tax advice
The calculators give an estimate for one person and one full year. They are not a tax return. They do not replace your paycheck stub, your employer's payroll or a tax professional. Your real tax can be different.
Where the numbers come from
All the numbers are for the calendar year 2026. They come from these pages of the Internal Revenue Service (IRS).
- Publication 15-T (2026), Federal Income Tax Withholding Methods, Internal Revenue Service. Worksheet 1A and the annual Percentage Method tables for a Form W-4 of 2020 or later, and the number of pay periods.
- Publication 15 (2026), Employer's Tax Guide, Internal Revenue Service. The Social Security rate and wage base, the Medicare rate and the Additional Medicare Tax.
- Revenue Procedure 2025-32, Internal Revenue Service. The 2026 standard deduction and tax rates, to check the withholding tables against the tax of the year.
- IR-2025-111: 401(k) limit increases to $24,500 for 2026, Internal Revenue Service. The limit on 401(k) contributions.
What is included
- One job, for the full year, with a Form W-4 of 2020 or later. The Step 2 box is not checked and Steps 3 and 4 are empty.
- Federal income tax withholding by the annual Percentage Method of Publication 15-T, Worksheet 1A. We use the standard schedules for single (also married filing separately), married filing jointly and head of household. We divide the yearly tax by the number of paychecks and round to cents. Publication 15-T lets an employer round to whole dollars.
- Social Security tax of 6.2% on pay up to $184,500 a year, and Medicare tax of 1.45% on all pay.
- The Additional Medicare Tax of 0.9% on pay over $200,000 a year. An employer withholds it whatever your filing status is.
- A traditional 401(k) as a share of your pay, up to $24,500 a year. It lowers the wages for federal income tax. It does not lower the wages for Social Security and Medicare tax. The calculator leaves out the catch-up amount for people aged 50 and over.
- State tax for the nine states with no tax on wages, which is zero.
- State income tax withholding and the payroll taxes that the state takes from the employee for California, New York, Pennsylvania, Illinois, Ohio, Georgia, North Carolina and Michigan. Each state uses its own method and rounding, and the choices on its form are listed below.
Not included
- The tax of any other state that taxes wages. The calculator shows federal tax and FICA only, and says that the state tax is not in the calculator yet. All 50 states and the District of Columbia are in the list.
- Local taxes, such as city, county and school district taxes (New York City, Yonkers, Pennsylvania earned income tax, Ohio municipal tax and Michigan city taxes), and the state payroll taxes that are not listed here.
- Pay in the middle of the year when a state changed its rate. Ohio lowered its rates for pay from 1 August 2026 and Georgia lowered its rate to 4.99% in 2026. The calculator uses the new rates for the whole year.
- Other pre-tax benefits, such as health insurance, an HSA or a flexible spending account, and a Roth 401(k).
- Form W-4 Steps 2, 3 and 4: two jobs, credits for children, other income, deductions and extra withholding. Also a Form W-4 from before 2020.
- Pay that changes during the year, bonuses and other extra pay.
- Your tax return. The tax you owe depends on credits, deductions and other income. The withholding is an advance on that tax.
How close to the tax of the year
The IRS builds the withholding tables so that a full year at one job gives the tax of the year. We checked it against Revenue Procedure 2025-32. For a single worker with a pay of $60,000, both give $5,020. For single, married filing jointly and head of household, the two agree to the cent at the pays we tried, from $20,000 to $900,000. Married-filing-separately workers use the single table for withholding, as the IRS does.
States with no tax on wages
These nine states do not tax wages. For each one, the page of the state revenue department is the source. South Dakota's page says it plainly: "South Dakota is one of seven states that does not impose a state income tax." For the other eight states, we link the home page of the department and we do not quote it. Washington has a tax on capital gains only, which is not in the calculator.
States with a tax on wages in the calculator
Tax rates and amounts are facts. We took them from the official publications of each state, which are linked below, and we wrote all the text on this site ourselves. The Michigan and North Carolina sites restrict copying, so we link to them and do not reproduce their text. Each state shows the form choices the calculator makes when you give no other information.
California
The calculator uses Form DE 4 with the allowances filled in as 1 for single and head of household, and 2 for married filing jointly. California has no local income tax on wages, so nothing is left out.
Georgia
The calculator uses Form G-4 with no dependents. The rate is 4.99%, which employers may use from 11 May 2026. Georgia has no local income tax on wages, so nothing is left out.
Illinois
The calculator uses Form IL-W-4 with 1 allowance on Line 1 (yourself) and nothing on Line 2 or Line 3. Illinois has no local income tax on wages, so nothing is left out.
Michigan
The calculator uses Form MI-W4 with 1 exemption (yourself). Some Michigan cities, such as Detroit, tax income, and those taxes are not in the calculator.
New York
The calculator uses Form IT-2104 with no exemptions beyond the basic deduction. New York City and Yonkers have their own income tax on wages. Their withholding is in the booklet NYS-50-T-NYC and is not in the calculator.
North Carolina
The calculator uses Form NC-4 with no allowances, which is what an employer uses when you give no form. North Carolina has no local income tax on wages, so nothing is left out.
Ohio
The calculator uses Form IT 4 with 1 exemption (yourself). The rates are the ones in force for pay from 1 August 2026. Many Ohio cities have a municipal income tax, and many school districts have an income tax. Both are left out of the calculator.
Pennsylvania
The calculator uses Pennsylvania has no withholding form with allowances: the rate is the same for everyone. Many Pennsylvania towns and school districts add an earned income tax, and Philadelphia has a wage tax. Local taxes are not in the calculator.
Updates
The US numbers are updated each January, when the IRS publishes the new tables.
Credit
Source: Internal Revenue Service. The IRS makes its content free to copy and asks for credit, under its use of content page. The IRS does not endorse this site or any of its services or products. This site does not use the IRS seal or logo.