How the 2026 W-4 turns into withholding
Your employer uses IRS Publication 15-T, Worksheet 1A (percentage method). The steps:
- Multiply taxable wages per paycheck by the number of pay periods to get annual wages.
- Add Step 4(a) other income and subtract Step 4(b) deductions.
- If the Step 2 box is not checked, subtract $12,900 (married filing jointly) or $8,600 (all other statuses).
- Look up tentative annual withholding in the standard table, or in the Step 2 checkbox table if the box is checked.
- Divide by pay periods, subtract the Step 3 credits divided by pay periods, then add Step 4(c).
The full tables are on our 2026 federal withholding tables page.
Example
A single filer paid $2,000 biweekly with no other entries: $2,000 × 26 = $52,000, minus $8,600 = $43,400. The 2026 single standard table gives $1,240 + 12% of the amount over $19,900 = $4,060 a year, or $156.15 per paycheck. Estimated 2026 tax on $52,000 of wages is also $4,060 after the $16,100 standard deduction, so this W-4 is on track.
2026 W-4 numbers to know
- Standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household.
- Step 3: $2,200 per qualifying child under 17 and $500 per other dependent (income up to $200,000, or $400,000 married filing jointly).
- Step 2 checkbox tables use half the standard deduction and half-width brackets for each job.
- Supplemental wages such as bonuses paid separately may be withheld at a flat 22%. See the bonus tax calculator.
W-4 calculator questions
How do I fill out Step 3 of the 2026 W-4?
If your total income will be $200,000 or less ($400,000 or less if married filing jointly), multiply the number of qualifying children under 17 by $2,200 and other dependents by $500, then add the amounts. Enter the total in Step 3.
When should I check the Step 2 box?
Check Step 2(c) on the W-4 for both jobs if you hold two jobs at the same time, or if you are married filing jointly and both spouses work, and the pay at each job is similar. Each job then withholds using half the standard deduction and half-width brackets.
What is Step 4(c) extra withholding?
An additional flat amount withheld from every paycheck. It is the simplest way to cover other income, a second job or a projected shortfall. This calculator suggests an amount when your projected withholding is below your estimated tax.
Does the W-4 still use allowances?
No. Allowances were removed from Form W-4 in 2020. Employees with a pre-2020 W-4 on file are still withheld under the old allowance method until they submit a new form.
Why is my result different from my pay stub?
Pre-tax deductions such as 401(k) contributions and health premiums reduce the wages used for withholding. Enter your gross pay after those pre-tax amounts. Employer rounding and supplemental wages such as bonuses can also differ.
Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS: About Form W-4, Employee's Withholding Certificate
- IRS Tax Withholding Estimator
Tax year 2026. Figures reviewed November 9, 2026.