Federal income tax
2026 brackets, standard deductions, common W-4 adjustments, and credits.
Methodology & source ledger
Transparent math, bounded claims.
Explain My Paycheck uses deterministic formulas and versioned 2026 federal all 50 state rules, and the District of Columbia. When a rule is not verified, the calculator says so instead of filling the gap with a guess.
Return to the calculator →All 50 states and DC
Official 2026 withholding methods, verified zero-tax outcomes, certificate inputs, rounding rules, and supported employee payroll contributions.
Texas & Florida
No individual state income tax, confirmed using official state sources.
Compare & solve
Two-job comparisons, live what-if cards, and an iterative gross-raise solver.
Local & multi-state
Living in one state and working in another is calculated. Reciprocity agreements move income tax to your home state; New York, Delaware, and Nebraska pull remote work back to the employer's state when you chose to work from home rather than being required to, and Connecticut and New Jersey do the same to residents of those states; otherwise the state where the work happens withholds. Payroll contributions always follow where the work is physically performed, which for a remote employee is where they live. The resident credit for tax paid to another state is settled on your annual return and is not applied here, and local withholding is still calculated only when your home and work states match.
Calculation flow
From earnings to one explainable paycheck
- 01
Build gross pay
Convert salary or hourly work into one pay period, then add entered overtime, bonuses, commissions, tips, and other earnings.
- 02
Classify deductions
Apply each benefit to the right wage base. Traditional 401(k), Roth 401(k), and qualified cafeteria-plan benefits are not interchangeable.
- 03
Estimate federal tax
Annualize federal taxable wages, apply W-4 adjustments, the standard deduction, tax brackets, credits, and extra withholding.
- 04
Estimate federal payroll tax
Apply employee Social Security and Medicare rules to FICA-taxable wages, including the annual wage base and additional Medicare threshold.
- 05
Estimate state withholding
Apply the work state's verified method when home and work states match, including supported state payroll contributions.
- 06
Explain take-home
Subtract included taxes and deductions from gross pay and expose the assumptions, warnings, and source behind each major line.
- 07
Reuse the result for decisions
Comparison, what-if, and reverse-raise tools rerun this same calculation. They do not use separate shortcuts or AI-generated tax estimates.
- 08
Report local coverage separately
Resolve local withholding through its own typed layer. Missing locations and unsupported jurisdictions stay distinct from a verified zero-tax result.
Official source ledger
Rules implemented in this release
Each record identifies the rule set, its purpose, and the date it was last verified.
IRS Revenue Procedure 2025-32
2026 standard deductions, federal tax brackets, and inflation-adjusted tax amounts.
Open official source ↗IRS Publication 15 (2026)
Employee Social Security and Medicare rates, thresholds, and wage-base guidance.
Open official source ↗2026 Form W-4
Dependent credits, other income, deductions, and additional per-paycheck withholding inputs.
Open official source ↗IRS retirement contribution withholding FAQ
Federal income-tax and FICA treatment for traditional and designated Roth contributions.
Open official source ↗IRS 2026 retirement plan limits
The standard 2026 elective-deferral limit used for contribution warnings.
Open official source ↗IRS Publication 15-B (2026)
Tax treatment for qualified cafeteria-plan health benefits and the 2026 health FSA limit.
Open official source ↗IRS Revenue Procedure 2025-19
2026 HSA contribution limits for self-only and family coverage.
Open official source ↗California 2026 Withholding Schedules — Method B
Exact-calculation tables, low-income exemptions, deductions, allowances, credits, and state PIT rates.
Open official source ↗California 2026 contribution and withholding rates
The 1.3% employee State Disability Insurance rate and removal of the wage cap.
Open official source ↗California EDD Types of Payments
California PIT and SDI wage treatment for HSA contributions, including contributions made through an IRC Section 125 cafeteria plan.
Open official source ↗New York Publication NYS-50-T-NYS (1/26)
2026 New York State deduction, allowance, exact-calculation, and top-income withholding methods.
Open official source ↗New York Workers' Compensation Law Section 209
Statutory employee contribution toward disability benefits: one-half of one percent of wages, not to exceed sixty cents per week.
Open official source ↗NYS Workers' Compensation Board 2026 Paid Family Leave Update
2026 Paid Family Leave employee contribution rate of 0.432% of gross wages, capped at $411.91 annually against a statewide average weekly wage of $1,833.63.
Open official source ↗New York Publication NYS-50-T-NYC (1/26)
2026 New York City resident exact-calculation method and combined deduction and exemption allowance tables. Transcription reproduces all four worked examples on page 27 exactly.
Open official source ↗New York Publication NYS-50-T-Y (1/26)
2026 Yonkers resident surcharge at 16.75% of New York State withholding, and the nonresident earnings tax at 0.50% after the published exemption. Transcription reproduces the three worked examples on page 24 exactly.
Open official source ↗Illinois 2026 IL-700-T withholding tables
The 4.95% withholding rate and the 2026 IL-W-4 exemption values used by the percentage method.
Open official source ↗Pennsylvania employer withholding guidance
The 3.07% flat withholding rate for Pennsylvania taxable employee compensation.
Open official source ↗Pennsylvania 2026 unemployment employee contribution
The 0.07% employee contribution applied to gross covered wages without the employer wage-base cap.
Open official source ↗Massachusetts Circular M (2026)
The 5% percentage method, exemption factors, filing-status reductions, and 9% surtax withholding above the 2026 threshold.
Open official source ↗Massachusetts 2026 PFML contribution rates
The maximum 0.46% employee PFML share and Social Security wage-base cap used in the estimate.
Open official source ↗North Carolina NC-30 (2026)
The 4.09% percentage method, standard deductions, allowance value, and whole-dollar paycheck rounding rule.
Open official source ↗Colorado DR 1098 (2026)
The 4.40% wage-withholding formula and default annual adjustments based on federal W-4 filing status.
Open official source ↗Michigan 2026 Income Tax Withholding Guide
The 4.25% direct percentage computation and $5,900 personal and dependency exemption amount.
Open official source ↗Virginia Employer Withholding Instructions
The exact formula effective after July 1, 2025 and applicable in 2026, including standard deductions, VA-4 exemptions, and progressive rates.
Open official source ↗Wisconsin Publication W-166 (January 2026)
The authorized alternate withholding method, deduction phaseouts, WT-4 exemptions, and progressive rate schedule.
Open official source ↗2026 Arizona Form A-4
The employee-elected percentages from 0.5% through 3.5%, the zero-withholding election, and the 2.0% employer default.
Open official source ↗Georgia 2026 Employer's Tax Guide
The 4.99% percentage method, filing-status standard deductions, and $5,000 dependent allowance.
Open official source ↗Indiana Departmental Notice #1 (2026)
The 2.95% state rate and WH-4 annual exemption values for personal, dependent, and adopted-child exemptions.
Open official source ↗Indiana Departmental Notice #1 (R46 / 01-26)
2026 county income tax rates for all 92 Indiana counties, and the January 1 residence-then-principal-work rule that selects which county applies.
Open official source ↗City of Wilmington city wage tax
1.25% Wilmington earned income tax on residents' income wherever earned and on nonresidents' income earned within the city. Wilmington is Delaware's only municipality levying a wage tax.
Open official source ↗Kansas City, Missouri earnings tax
1% earnings tax on residents and on nonresidents for work performed within Kansas City.
Open official source ↗City of St. Louis earnings tax
1% earnings tax on residents regardless of employer location and on nonresidents working in the city. The separate 0.5% payroll expense tax is employer-paid and excluded from withholding.
Open official source ↗Denver Tax Guide Topic No. 61, Occupational Privilege Taxes
Employee occupational privilege tax of $5.75 per month for employees earning at least $500 in a month for services performed in Denver. The $4.00 business OPT is employer-paid and excluded from withholding.
Open official source ↗Michigan Form 5469 (Rev. 05-25), 2026 City of Detroit Income Tax Withholding Guide
Detroit resident rate of 2.4% and nonresident rate of 1.2%, with exemptions valued at $600 per year. Detroit is the only Michigan city administered by the Department of Treasury; the other 23 self-administer and are not implemented.
Open official source ↗Pennsylvania DCED Official Tax Register, reporting year 2026
Act 32 earned income tax rates and local services tax amounts for all 2,619 Pennsylvania municipality and school district combinations, keyed by PSD code. Withholding is the higher of the resident rate and the work municipality's nonresident rate.
Open official source ↗District of Columbia 2026 individual income tax rate schedule (D-40ES booklet)
The seven-bracket DC rate schedule for 2026, from 4% to 10.75%, printed on page 9 of the official 2026 D-40ES estimated tax booklet. DC publishes one schedule for every filing status. Applies to residents only; Congress bars the District from taxing nonresident income.
Open official source ↗OTR Tax Notice 2022-08, District of Columbia Withholding
OTR's standing withholding guidance. The District stopped publishing withholding tables after the 2018 FR-230 because the Tax Cuts and Jobs Act suspended personal exemptions, and directs employers to use the DC rate schedule together with the federal allowance amount instead.
Open official source ↗IRS Publication 15-T, Federal Income Tax Withholding Methods, for use in 2026
Supplies the $4,300 federal allowance amount that OTR Tax Notice 2022-08 directs DC employers to use, at line 1k of the annual percentage method worksheet for employees without a 2020-or-later Form W-4.
Open official source ↗Ohio Municipal Income Tax Rate Database, effective January 2026
Rates for all 678 Ohio municipalities levying an income tax for 2026, from the Department of Taxation's Finder rate database. Withholding follows the work location under ORC 718.03. The resident credit is set by each municipality's own ordinance and is not included.
Open official source ↗Ohio JEDD/JEDZ Income Tax Rate Database, effective January 2026
Rates for all 150 Ohio joint economic development districts and zones levying an income tax for 2026. A JEDD taxes work performed inside it the way a municipality does, so it is withheld on the same work-location basis.
Open official source ↗Ohio school district income tax levies, effective January 2026
All 214 Ohio school districts levying an income tax for 2026, including which 68 tax earned income only rather than the traditional base. Residence-based, unlike Ohio municipal income tax, which is withheld where the work is performed and is published separately.
Open official source ↗Minnesota 2026 Withholding Tax Instructions
The $5,300 W-4MN allowance value and the official single and married computer-formula schedules.
Open official source ↗Minnesota 2026 Paid Leave premiums
The 0.88% total premium, maximum 0.44% employee share, and Social Security wage-base limit.
Open official source ↗Iowa 2026 Individual Income Tax Withholding Formula
The 3.8% rate, filing-status deductions, annual IA W-4 allowance amount, and per-pay-period formula effective January 1, 2026.
Open official source ↗Kentucky 2026 Withholding Tax Computer Formula
The $3,360 standard deduction and 3.5% withholding rate for wages paid in 2026.
Open official source ↗Ohio Employer Withholding Optional Computer Formula
The $650 exemption value and three-rate computer formula effective October 1, 2025 and current for 2026 withholding.
Open official source ↗Washington Department of Revenue income-tax forms guidance
Washington does not impose an individual income tax, so state income-tax withholding is zero.
Open official source ↗Washington 2026 Paid Leave employer guidance
The 1.13% total premium, maximum 71.43% employee share, tips exclusion, Social Security wage cap, and paycheck rounding method.
Open official source ↗WA Cares employer premium guidance
The 0.58% employee premium on gross wages excluding tips, without a Social Security cap, and the approved-exemption process.
Open official source ↗Alabama Withholding Tax Tables and Instructions (January 2026)
The computer formula, income-dependent standard deductions, federal-withholding deduction, Form A-4 exemptions, dependent amounts, and progressive rates.
Open official source ↗Louisiana R-1210 Withholding Tax Formula Method (2026)
The 3.09% formula and L-4 standard deductions of $12,875 or $25,750 effective January 1, 2026.
Open official source ↗Missouri Employer's Tax Guide (2026)
Filing-status standard deductions, the progressive percentage formula through 4.7%, and required whole-dollar paycheck rounding.
Open official source ↗Utah Publication 14 Withholding Schedules (2026)
Pay-period schedules using the 4.45% gross calculation, 1.3% allowance phaseout, federal W-4 filing category, and official examples.
Open official source ↗Idaho Percentage Computation Table (revised July 2026)
The revised 5.3% pay-period formula, zero child-tax-credit allowance value, filing-status thresholds, and whole-dollar rounding rule.
Open official source ↗Nebraska Circular EN (2026)
The pay-period allowance values and percentage-method schedules effective for wages paid on or after January 1, 2026.
Open official source ↗Oklahoma OW-2 Withholding Tables (2026)
The $1,000 annual allowance value, single and married pay-period schedules, and required whole-dollar rounding.
Open official source ↗South Carolina WH-1603F Withholding Formula (2026)
The allowance, standard-deduction, progressive-rate, and per-pay-period calculation effective January 1, 2026.
Open official source ↗State of Alaska financial disclosure
Alaska has no individual income tax, so employee state income-tax withholding is zero.
Open official source ↗Nevada Tax Notes (March 2026)
Nevada does not impose an individual income tax, so employee state income-tax withholding is zero.
Open official source ↗South Dakota Department of Revenue tax guidance
South Dakota does not impose a state income tax, so employee state income-tax withholding is zero.
Open official source ↗Wyoming Legislative Service Office tax-capacity brief
Wyoming has no personal income tax, so employee state income-tax withholding is zero.
Open official source ↗Texas Constitution, Article VIII, Section 24-a
Texas prohibits an individual net income tax, so employee state income-tax withholding is zero.
Open official source ↗Florida Department of Revenue personal income-tax FAQ
Florida does not impose a personal income tax, so employee state income-tax withholding is zero.
Open official source ↗Arkansas Withholding Tax Formula Method (2026)
The $2,470 standard deduction, midpoint lookup, progressive formula, high-income adjustment, $29 exemption credits, and official computer-formula example.
Open official source ↗Delaware Employer's Guide — approved annualized-wage method
The current standard deductions, progressive computation table through 6.6%, $110 exemption credit, and official withholding example.
Open official source ↗Rhode Island Employer's Income Tax Withholding Tables (2026)
Pay-period exemption amounts and phaseout thresholds, percentage schedules through 5.99%, and the official weekly example.
Open official source ↗West Virginia IT-100.2A Percentage Method (March 2026)
The 2026 exemption amounts, percentage schedules for the default two-earner and optional one-earner elections, and required whole-dollar paycheck rounding.
Open official source ↗Kansas KW-100 Withholding Tax Guide
The current K-4 allowance values, single and married percentage schedules, official semi-monthly example, and permitted whole-dollar rounding used for 2026 wages.
Open official source ↗Maine Withholding Tables for Individual Income Tax (August 2026)
The revised 2026 allowance value, filing-status deductions and phaseouts, percentage schedules, million-dollar surcharge, whole-dollar rounding, and official examples.
Open official source ↗Mississippi Computer Payroll Accounting Flowchart (2026)
The Form 89-350 exemption amount, filing-status standard deductions, zero-rate band, 4% formula, spouse-employment election, and whole-dollar paycheck rounding.
Open official source ↗New Mexico State Wage Withholding Percentage Tables
The single, married, and head-of-household percentage schedules effective January 1, 2025 and still current for 2026, plus the $2.25 quarterly employee workers' compensation fee.
Open official source ↗Montana Employer and Information Agent Guide (2026)
The MW-4 filing categories, pay-period percentage formulas through 5.65%, whole-dollar rounding, and official examples effective January 1, 2026.
Open official source ↗North Dakota Income Tax Withholding Rates and Instructions (2026)
The annual percentage method for current Forms W-4, filing-status schedules through 2.5%, and required paycheck rounding.
Open official source ↗New Hampshire Department of Revenue Administration tax guidance
New Hampshire does not tax reported W-2 wages, and its former Interest and Dividends Tax was repealed for periods after December 31, 2024.
Open official source ↗Tennessee Department of Revenue individual income-tax guidance
Tennessee has no individual income tax on wages, so employee state income-tax withholding is zero.
Open official source ↗Connecticut Employer's Tax Guide and TPG-211 (2026)
The CT-W4 withholding codes, personal exemptions and credits, initial tax schedules, 2% phase-out add-back, tax recapture, and annual calculation rules effective January 1, 2026.
Open official source ↗Hawaii Booklet A (2026)
The annualized withholding method, $1,144 regular allowance, $4,350 extra allowance, filing-category schedules, and official worked example for wages paid in 2026.
Open official source ↗New Jersey Income Tax Withholding Rate Tables
The NJ-W4 Rate A and Rate B percentage schedules and pay-frequency-specific allowance values currently applicable to 2026 wages.
Open official source ↗NJDOL Contribution Rate and Wage Base Schedule (CY2026)
2026 worker contribution rates for Temporary Disability (0.19%), Family Leave (0.23%), Unemployment (0.3825%), and Workforce Development (0.0425%), with the $171,100 TDI/FLI and $44,800 UI/WF wage bases.
Open official source ↗Vermont Income Tax Withholding Instructions, Tables, and Charts (2026)
The pay-frequency percentage tables, filing-category schedules, and $5,400 annual W-4VT allowance effective January 1, 2026.
Open official source ↗Maryland Employer Withholding Percentage Method (2026)
The $3,400 standard deduction, $3,200 MW507 exemption value, 4.75% withholding floor, filing-category schedules, and $5,000 gross-wage threshold.
Open official source ↗Maryland Withholding Tax Facts (2026)
All 23 county and Baltimore City resident local rates, including the income-based Anne Arundel and Frederick County rate selections.
Open official source ↗Oregon Withholding Tax Formulas (2026)
The 2026 standard deductions, $263 allowance credit, federal-withholding subtraction and phaseout, filing-category formulas, and rates through 9.9%.
Open official source ↗Paid Leave Oregon 2026 contributions
The 1% total contribution rate, maximum 60% employee share, and $184,500 employee wage base for 2026.
Open official source ↗Oregon Statewide Transit Tax
The employee Statewide Transit Tax rate of one-tenth of one percent that remains in effect for 2026.
Open official source ↗Arizona Form WEC, Withholding Exemption Certificate
Exempts residents of California, Indiana, Oregon, and Virginia from Arizona withholding on wages.
Open official source ↗Form D-4A, Certificate of Nonresidence in the District of Columbia
The District does not tax nonresidents on wages, so a nonresident files Form D-4A to stop DC withholding entirely.
Open official source ↗Iowa Department of Revenue, Iowa-Illinois Reciprocal Agreement
Wages earned in Iowa by an Illinois resident are taxable only to Illinois; the employee files Iowa Form 44-016.
Open official source ↗Illinois Publication 130, Who is Required to Withhold Illinois Income Tax
Illinois reciprocity with Iowa, Kentucky, Michigan, and Wisconsin, claimed on Form IL-W-5-NR.
Open official source ↗Indiana Form WH-47, Certificate of Residence
Indiana reciprocity with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin.
Open official source ↗Kentucky Form 42A809, Certificate of Nonresidence
Kentucky reciprocity with Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, and Wisconsin.
Open official source ↗Maryland Form MW507, Employee's Maryland Withholding Exemption Certificate
Maryland reciprocity with the District of Columbia, Pennsylvania, Virginia, and West Virginia.
Open official source ↗Michigan Revenue Administrative Bulletin 2017-13, Reciprocal Agreements
Michigan reciprocity with Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin, claimed on Form MI-W4.
Open official source ↗Minnesota Department of Revenue, Reciprocity - Employee Withholding
Minnesota reciprocity with Michigan and North Dakota, claimed each year on Form MWR.
Open official source ↗Montana Department of Revenue, North Dakota Reciprocity
North Dakota residents working in Montana claim exemption from Montana withholding on Form MW-4.
Open official source ↗North Dakota Form NDW-R, Reciprocity Exemption from Withholding
Wages paid in North Dakota to Minnesota and Montana residents are exempt from North Dakota withholding.
Open official source ↗NJ Division of Taxation, PA/NJ Reciprocal Income Tax Agreement
Compensation paid to Pennsylvania residents working in New Jersey is exempt from New Jersey income tax; the agreement covers compensation only and does not reach New Jersey payroll contributions.
Open official source ↗Ohio Form IT 4NR, Statement of Residency
Ohio reciprocity with Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia.
Open official source ↗Pennsylvania Form REV-419, Employee's Nonwithholding Application
Pennsylvania reciprocity with Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia.
Open official source ↗Virginia Tax, Reciprocity
Virginia reciprocity with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia, claimed on Form VA-4.
Open official source ↗West Virginia TSD-381, Withholding Information for Employers
West Virginia reciprocity with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia, claimed on Form WV/IT-104.
Open official source ↗Wisconsin Publication 121, Reciprocity
Wisconsin reciprocity with Illinois, Indiana, Kentucky, and Michigan, claimed on Form W-220.
Open official source ↗NYS TSB-M-06(5)I, Application of the Convenience of the Employer Test
New York sources a nonresident telecommuter's wages to New York unless the home office qualifies as a bona fide employer office.
Open official source ↗Delaware Technical Information Memorandum 2022-2
Delaware treats work done from an employee's home as attributable to Delaware employment when the employee works remotely for their own convenience rather than because the employer requires it.
Open official source ↗316 Neb. Admin. Code ch. 22, section 003
Service performed outside Nebraska for the nonresident's own convenience, which could have been performed in Nebraska, is Nebraska source income.
Open official source ↗Connecticut OLR Report 2021-R-0008, Convenience of the Employer Rule
Connecticut applies the rule under Conn. Gen. Stat. section 12-711(b)(2)(C) only where the nonresident's state of domicile uses a similar test.
Open official source ↗NJ Division of Taxation, Convenience of the Employer Sourcing Rule FAQ
New Jersey has no rule of its own but applies another state's rule to nonresidents whose home state imposes one, naming Delaware, Nebraska, and New York.
Open official source ↗Colorado FAMLI Employer Premium Guidance
2026 FAMLI premium of 0.88% of wages split evenly, so the employee pays 0.44% on wages up to the federal Social Security wage cap.
Open official source ↗CT Paid Leave Authority, Contributions
The CT Paid Leave Board held the employee contribution rate at 0.5% for 2026, capped at the Social Security contribution base.
Open official source ↗Delaware Paid Leave, Notice of the Start of Contributions
Delaware Paid Leave costs 0.8% of covered wages; an employer may deduct at most half, so employees pay up to 0.4% on wages limited to the Social Security maximum.
Open official source ↗Hawaii DLIR 2026 Maximum Weekly Wage Base and Benefit Amount
Temporary Disability Insurance is withheld at 0.5% of the weekly wage against a 2026 maximum weekly wage base of $1,500.21, capping the deduction at $7.50 a week.
Open official source ↗Maine Paid Family and Medical Leave Employer FAQ
For 2025 through 2027 the joint contribution rate is 0.5% or 1% of wages by employer size, and no more than 0.5% may come from the employee, on wages below the Social Security annual limit.
Open official source ↗RI DLT 2026 Tax Rates for Unemployment and Temporary Disability Insurance
The 2026 TDI employee contribution rate is 1.1% on a $100,000 taxable wage base, for a maximum contribution of $1,100.
Open official source ↗Michigan Treasury, Detroit City Tax Telecommuting Guidance
A nonresident may exclude days the employer directed them to work outside Detroit, while Regulation 13.2 allows no allocation for an employee who merely takes work home.
Open official source ↗Instructions for Form Y-203, Yonkers Nonresident Earnings Tax
Days worked outside Yonkers are allowed only for the necessity, not the convenience, of the employer, so a normal work day spent at home counts as a Yonkers work day unless the home is a bona fide employer office.
Open official source ↗Important limits
An estimate, not a payroll replacement.
Results can differ from an employer's payroll because year-to-date wages, employer-specific rounding, imputed income, special plan eligibility, catch-up contribution rules, and less-common tax situations are not fully modeled. Supplemental earnings are combined with regular wages in the estimate. Local withholding is calculated in Colorado, Delaware, Indiana, Maryland, Michigan, Missouri, New York, Ohio, and Pennsylvania, each from the locality selected in Advanced options, and a paycheck that crosses a state line is charged by every covered jurisdiction that reaches it. Local taxes in the remaining states are not calculated, and resident credits between overlapping jurisdictions are left to the annual return. This tool provides general information, not tax advice.