Federal Income Tax Withholding Calculator

Estimate your federal income tax withholding per pay period using the IRS 2024 Percentage Method (Publication 15-T).

Gross Wages Per Pay Period ($)

Pay Period Frequency

Filing Status (W-4 Step 1c)

W-4 Step 2 — Multiple Jobs / Spouse Works

W-4 Step 3 — Dependent Tax Credits ($)

W-4 Step 4a — Other Income (annual, $)

W-4 Step 4b — Deductions (annual, $)

W-4 Step 4c — Extra Withholding Per Period ($)

This calculator uses the IRS Publication 15-T (2024) Percentage Method — Worksheet 1 for automated payroll systems:

Annualize wages: Gross Pay × Pay Periods/Year
Add W-4 Step 4a other income (annual).
Subtract W-4 Step 4b deductions (annual).
Subtract Standard Withholding Allowance (2024): Single/MFS = $14,600 | MFJ = $29,200 | HOH = $21,900. If W-4 Step 2 checkbox is checked, use half the allowance.
Apply 2024 tax brackets to the adjusted annual wage:
Single/MFS: 10% ≤$11,600 | 12% $11,601–$47,150 | 22% $47,151–$100,525 | 24% $100,526–$191,950 | 32% $191,951–$243,725 | 35% $243,726–$609,350 | 37% >$609,350
MFJ: 10% ≤$23,200 | 12% $23,201–$94,300 | 22% $94,301–$201,050 | 24% $201,051–$383,900 | 32% $383,901–$487,450 | 35% $487,451–$731,200 | 37% >$731,200
HOH: 10% ≤$16,550 | 12% $16,551–$63,100 | 22% $63,101–$100,500 | 24% $100,501–$191,950 | 32% $191,951–$243,700 | 35% $243,701–$609,350 | 37% >$609,350
Subtract W-4 Step 3 dependent credits (annual). Floor at $0.
De-annualize: Annual Tax ÷ Pay Periods/Year.
Add W-4 Step 4c extra withholding per period.

Based on IRS Publication 15-T (2024), Percentage Method Tables for Automated Payroll Systems.
Uses the 2024 tax year brackets and standard withholding allowances.
Assumes the employee has submitted a 2020 or later W-4 (new format without withholding allowances).
Does not account for FICA (Social Security / Medicare), state, or local taxes.
Does not account for pre-tax deductions (401k, HSA, FSA) that would reduce taxable wages — enter your net taxable gross after pre-tax deductions.
Step 4b deductions field is for itemized or other deductions claimed on W-4 Line 4b; the standard deduction is already embedded in the bracket allowance (Step 4 above).
Results are estimates. Actual withholding may vary by employer payroll system rounding rules.
Reference: IRS Publication 15-T | IRS Form W-4

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