How we calculate your paycheck

Every figure comes from a named primary source and carries the date it was last checked. If we can't verify a state yet, the calculator says so instead of guessing.

Calculation order

1. Annualize gross pay. Hourly: rate × hours × 52, with overtime at its multiplier. Per paycheck: amount × pay periods (52, 26, 24 or 12). Salary is used as entered.
2. Subtract pre-tax deductions. 401(k), Section 125 health premiums/FSA and HSA come off income-taxable wages. A separate FICA wage figure keeps 401(k) deferrals in, because they are still subject to Social Security and Medicare (IRS Pub 15).
3. Subtract the standard deduction for your filing status: federal $16,100 single, $32,200 married filing jointly, $24,150 head of household, plus the state equivalent.
4. Apply federal brackets progressively. Subtracting the standard deduction and applying the 2026 brackets gives the same result as the IRS Pub 15-T Annual Percentage Method for a 2020-or-later W-4 with Step 2 unchecked. Our tests check this across $0–$1,000,000 for every filing status.
5. Apply state income tax. Arkansas and California use their official 2026 withholding formulas (DFA Formula Method; EDD Method B). The other states with an income tax use annual 2026 return rules: brackets, plus the state's own standard deduction, sliding-scale deduction, personal exemptions or credits as each state defines them. Where a state starts from federal taxable income (Colorado, Iowa, Montana, North Dakota, New Mexico), the federal standard deduction applies because that state's law says so. No-income-tax states show a $0 line with the reason.
6. Apply FICA. Social Security 6.2% up to $184,500; Medicare 1.45% on all wages; Additional Medicare Tax 0.9% on wages over $200,000. Employers withhold this regardless of filing status; the liability threshold on Form 8959 is $250,000 for married filing jointly. State payroll programs such as California SDI are added where modeled.
7. De-annualize each annual figure to your pay frequency. Each line is rounded to the cent, and totals are summed from the rounded lines so the table always adds up.

When a state figure is labeled

• Single-filer estimate: the state's brackets for your filing status aren't loaded yet, so the state line is computed with that state's single-filer rules and labeled. Single-filer brackets are never applied to joint returns silently.
• 2026 figure pending: a required 2026 figure hasn't been published (currently the Arizona, Nebraska and Vermont standard deductions). That state's tax is left out and the result says so.
• Not yet estimated: the state's rules need parameters that aren't loaded yet (currently Connecticut's exemption phase-out, recapture and personal credit).
• Each state page lists any other limitation, such as an unmodeled phase-down or paid-leave program.

What is not included

• W-4 Step 2 (multiple jobs), Step 3 (dependent credits) and Step 4 adjustments, and extra withholding you request.
• Annual deductions or credits you claim only when you file, including any deduction for qualified tips or overtime. This is a withholding estimate, not your final tax bill.
• Local income taxes and local minimum wages. Each state page and result shows that state's local-tax note; no local rate is ever applied.
• State disability and paid-leave contributions, except California SDI. States with such a program say so in their results.
• Supplemental-wage (bonus) withholding. The federal flat rate is 22% (37% over $1 million), for the bonus calculator.

Last verified

Federal sources

• Rev. Proc. 2025-32 (2026 inflation adjustments, Tables 1–3 and standard deduction) — Internal Revenue Service, checked 2026-10-18
• IRS releases tax inflation adjustments for tax year 2026 — Internal Revenue Service, checked 2026-10-18
• Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and Annual Percentage Method tables — Internal Revenue Service, checked 2026-10-18
• Publication 15 (2026), (Circular E) Employer's Tax Guide — Internal Revenue Service, checked 2026-10-18
• Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits — Table 2-1 — Internal Revenue Service, checked 2026-10-18
• Topic No. 751, Social Security and Medicare withholding rates — Internal Revenue Service, checked 2026-10-18
• Instructions for Form 8959 (2025), Additional Medicare Tax — threshold amounts (not indexed for inflation) — Internal Revenue Service, checked 2026-10-18
• Minimum Wages for Tipped Employees (table effective July 1, 2026) — U.S. Department of Labor, Wage and Hour Division, checked 2026-10-18
• Overtime Pay (Fair Labor Standards Act) — U.S. Department of Labor, Wage and Hour Division, checked 2026-10-18

Source register

Every figure the calculator uses is recorded with its value, source and check date: 1279 rows across federal and all 50 states. Download the full register (JSON). Federal rows:

Each state's sources are listed at the bottom of its calculator page.

Changelog

• 2026-10-18 — Added 2026 data for the remaining 47 states, with Utah's taxpayer tax credit, Wisconsin's sliding-scale deduction, personal exemptions, and Alaska and Nevada daily overtime.
• 2026-10-18 — Launched with verified 2026 data for federal, Arkansas, Wyoming and California.

Found a figure that looks wrong? Every reported miscalculation is fixed, retested, and noted here.