Filing status and multiple jobs
The filing status selects the Publication 15-T schedule. Checking W-4 Step 2(c) switches to the higher multiple-jobs or spouse-works schedule.
2026 IRS percentage method
Paycheck withholding calculator
Estimate a regular paycheck using the automated percentage method in IRS Publication 15-T, a Form W-4 from 2020 or later, and current Social Security and Medicare rules.
State and local withholding is not inferred. Enter that amount per paycheck, and verify benefits, paid-leave programs, garnishments, and employer-specific deductions separately.
Calculation method
Inputs that change federal withholding
Credits, other income, and deductions
W-4 Step 3 reduces withholding through annual credits. Steps 4(a) and 4(b) adjust annual wages, while Step 4(c) adds a dollar amount to each paycheck.
Year-to-date FICA wages
Social Security withholding stops after $184,500 of covered wages in 2026. Additional Medicare withholding begins after an employer pays more than $200,000 during the year.
Method sources: IRS Publication 15-T (2026), IRS Publication 15 (2026), and SSA 2026 contribution and benefit base. This tool estimates a regular wage payment and does not implement every supplemental-wage or nonresident-alien rule.