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.