Paycheck withholding worksheet

W-4 Withholding Planner

Enter pay, filing status, W-4 elections, and work state to see federal and state tax taken from each paycheck — and what to put on the W-4 to land where you want at tax time. Federal figures follow the IRS Publication 15-T percentage method.

Tax year
A

Pay & filing

$
Before any taxes or deductions — one pay period.
B

W-4 elections

Children under 17
Other dependents ($500)
Step 4 — other adjustments
$
Interest, dividends, retirement, etc. not subject to withholding. Annual.
$
Itemized or above-the-line deductions beyond the standard deduction. Annual.
$
Additional federal tax to withhold each pay period.
C

This paycheck 2026

Estimated take-home $0 per paycheck
Gross$0$0 / yr
Take-home$0
Federal income$0
State income$0
FICA (SS+Medicare)$0
Federal withholding worksheet PUB. 15-T 2026 · WS 1A
1cAnnualized wages$0
1gStandard-deduction adjustment$0
1iAdjusted annual wage$0
2aTentative tax — bracket $0
2hTentative withholding / period$0
3bLess dependent credits / period$0
4aPlus extra withholding 4(c)$0
4bFederal withheld this paycheck$0
Year-end projection
If pay and elections stay the same all year.
Projected refund $0
Projected federal withheld
$0
Estimated federal tax
$0

Withholding looking off?

If a client is staring down a surprise balance due — or handing the government an interest-free loan — we'll tune the W-4 and quarterly plan together.

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How these numbers are figured. Federal income tax withholding uses the IRS Publication 15-T percentage method for automated payroll systems (Worksheet 1A) with the standard and Step-2-checkbox annual rate schedules for the selected tax year. FICA reflects each year's rates: Social Security 6.2% up to the wage base (2025 $176,100; 2026 $184,500), Medicare 1.45% on all wages, plus the 0.9% Additional Medicare Tax on wages over $200,000. The child-tax-credit amount in Step 3 is $2,200 per qualifying child for both 2025 and 2026 under the One Big Beautiful Bill Act.

2025 note. The 2025 figures use the OBBBA-final standard deduction ($15,750 single / $31,500 joint / $23,625 head of household). The W-4 withholding tables actually in effect during 2025 were issued before the OBBBA and used the lower pre-OBBBA standard deduction, so real paycheck withholding in 2025 may have run modestly higher than shown here.

State. State income tax is an estimate of annual state liability spread evenly across pay periods, using 2026 statutory rates, brackets, standard deductions, and exemptions (the current schedule is applied to both tax years; verify prior-year state tables for amended state returns). It does not replicate each state's own withholding tables or local taxes, and treats Head of Household using single-filer parameters where a state has no separate schedule. Pennsylvania (3.07% flat) is identical for 2025 and 2026.

The "year-end projection" compares projected withholding to a simplified full-year federal estimate (wages only) and is a planning guide, not a return. This planner is an educational estimate, not tax advice, and assumes steady wages with no mid-year changes. © 2026 SAPIR EA · A&Y Services Corp · Jamison, PA · sapirea.com