W-4 Withholding Calculator
Estimate W-4 withholding from annual salary, filing status, and dependents.
Returns projected tax liability and recommended extra withholding per paycheck.
The W-4 withholding estimator helps US employees calculate how much federal income tax their employer should withhold from each paycheck so they neither owe a large balance nor receive a windfall refund at tax time.
Estimated Annual Tax Formula:
Annual Tax = [Taxable Income − Standard Deduction] × Applicable Tax Rates (Brackets)
Where:
Taxable Income = Gross Income − Standard Deduction − Above-the-Line Deductions
2024 Standard Deductions: Single: $14,600 | MFJ: $29,200 | HOH: $21,900
2024 Federal Tax Brackets (Single):
- 10%: $0–$11,600
- 12%: $11,601–$47,150
- 22%: $47,151–$100,525
- 24%: $100,526–$191,950
Per-Paycheck Withholding:
Withholding Per Check = (Annual Tax − Tax Credits) / Pay Periods
Worked Example — Single filer, $72,000 salary, 26 biweekly pay periods:
- Taxable income: $72,000 − $14,600 = $57,400
- Tax: (11,600 × 10%) + (35,550 × 12%) + (9,650 × 22%)
- = $1,160 + $4,266 + $2,123 = $7,549
- Less: Child Tax Credit (no children): $0
- Per paycheck withholding: $7,549 / 26 = $290.35
W-4 Step 3 lets you claim credits directly (e.g., $2,000 per qualifying child), reducing withholding dollar-for-dollar. Step 4(c) allows adding extra withholding per paycheck if you have side income. The IRS recommends updating your W-4 any time your life situation changes: marriage, new child, second job, or major income change.
How we build and check this calculator
This calculator runs entirely in your browser, so the numbers you enter stay on your device. The math behind it is written by hand and tested against worked examples and standard references before the page goes live.
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