How Our Calculators Work
Every calculator on USPaycheckGuide follows the same published rules a payroll department uses to withhold tax from a paycheck. This page lists those rules, where each figure comes from, the assumptions we make, and what our estimates leave out, so you can judge how far to rely on a result. Tax figures were last reviewed for the 2026 tax year.
Federal income tax
We apply the 2026 federal tax brackets and standard deduction for your filing status to your taxable wages (gross pay minus pre-tax deductions such as a traditional 401(k), HSA or health premiums). For 2026 the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. Source: IRS Revenue Procedure 2025-32, which sets the 2026 inflation adjustments. Employers withhold using IRS Publication 15-T, which follows the same brackets, so a correctly filled W-4 should withhold close to our figure over a full year.
Social Security and Medicare (FICA)
Social Security is 6.2% of wages up to the 2026 wage base of $184,500 (Social Security Administration). Medicare is 1.45% of all wages, plus an Additional Medicare Tax of 0.9% on wages above $200,000 for single filers ($250,000 for joint filers). Traditional 401(k) contributions reduce income tax but not FICA; health and HSA payroll deductions usually reduce both.
State and local taxes
Each state calculator uses that state's own 2026 brackets or flat rate, its standard deduction or personal exemption, and its mandatory payroll programs where they exist, such as California SDI, New Jersey and New York disability and family-leave contributions, and Washington's WA Cares and paid family leave premiums. Nine states do not tax wages. City calculators add the local income or earnings tax where a city or county charges one, such as New York City, Philadelphia, Detroit and the Ohio cities.
Official state sources
Each state calculator is built from its state tax agency's published 2026 rates and withholding instructions, plus the official site of any payroll program it deducts.
- Alabama: Alabama Department of Revenue
- Alaska: Alaska Department of Revenue, Tax Division, Alaska Department of Labor, unemployment insurance tax
- Arizona: Arizona Department of Revenue
- Arkansas: Arkansas Department of Finance and Administration
- California: California Franchise Tax Board, California EDD (withholding and SDI)
- Colorado: Colorado Department of Revenue, Taxation, Colorado FAMLI
- Connecticut: Connecticut Department of Revenue Services, Connecticut Paid Leave Authority
- Delaware: Delaware Division of Revenue, Delaware Paid Leave
- Washington DC: DC Office of Tax and Revenue
- Florida: Florida Department of Revenue
- Georgia: Georgia Department of Revenue
- Hawaii: Hawaii Department of Taxation, Hawaii Disability Compensation Division (TDI)
- Idaho: Idaho State Tax Commission
- Illinois: Illinois Department of Revenue
- Indiana: Indiana Department of Revenue
- Iowa: Iowa Department of Revenue
- Kansas: Kansas Department of Revenue
- Kentucky: Kentucky Department of Revenue
- Louisiana: Louisiana Department of Revenue
- Maine: Maine Revenue Services, Maine Paid Family and Medical Leave
- Maryland: Comptroller of Maryland
- Massachusetts: Massachusetts Department of Revenue, Massachusetts Department of Family and Medical Leave
- Michigan: Michigan Department of Treasury
- Minnesota: Minnesota Department of Revenue, Minnesota Paid Leave
- Mississippi: Mississippi Department of Revenue
- Missouri: Missouri Department of Revenue
- Montana: Montana Department of Revenue
- Nebraska: Nebraska Department of Revenue
- Nevada: Nevada Department of Taxation
- New Hampshire: New Hampshire Department of Revenue Administration
- New Jersey: New Jersey Division of Taxation, New Jersey Temporary Disability and Family Leave Insurance
- New Mexico: New Mexico Taxation and Revenue Department
- New York: New York State Department of Taxation and Finance, New York Paid Family Leave
- North Carolina: North Carolina Department of Revenue
- North Dakota: North Dakota Office of State Tax Commissioner
- Ohio: Ohio Department of Taxation
- Oklahoma: Oklahoma Tax Commission
- Oregon: Oregon Department of Revenue, Paid Leave Oregon
- Pennsylvania: Pennsylvania Department of Revenue
- Rhode Island: Rhode Island Division of Taxation, Rhode Island Department of Labor and Training (TDI)
- South Carolina: South Carolina Department of Revenue
- South Dakota: South Dakota Department of Revenue
- Tennessee: Tennessee Department of Revenue
- Texas: Texas Comptroller of Public Accounts
- Utah: Utah State Tax Commission
- Vermont: Vermont Department of Taxes
- Virginia: Virginia Department of Taxation
- Washington: Washington Department of Revenue, Washington Paid Family and Medical Leave, WA Cares Fund
- West Virginia: West Virginia Tax Division
- Wisconsin: Wisconsin Department of Revenue
- Wyoming: Wyoming Department of Revenue
Wage data
Salary and occupation guides use the U.S. Bureau of Labor Statistics Occupational Employment and Wage Statistics (OEWS) survey, May 2025 estimates, for the nation, each state and each metro area. Every take-home figure in those guides is calculated by running the BLS wage through the matching state or city calculator on this site.
Who reviews these figures
Figures are reviewed against the sources above by Shaharyar Abid. We review the federal figures each January and state figures whenever a state publishes new rates.
Assumptions we make
- A full-time year is 2,080 hours (40 hours a week for 52 weeks). Weekly pay is annual pay divided by 52, biweekly by 26, semi-monthly by 24 and monthly by 12.
- Unless you change it, results assume a single filer with no dependents, the standard deduction and no other income.
- Overtime is paid at 1.5 times the regular rate for hours over 40 in a week, the federal minimum under the Fair Labor Standards Act. Some states, such as California, also require daily overtime.
- Results are rounded to the cent per paycheck and to the dollar per year.
What our estimates leave out
Tax credits (such as the Child Tax Credit or Earned Income Credit), itemized deductions, other income, a second job and extra withholding you request on your W-4 all change what is actually withheld. Some local taxes, school-district taxes and employer-specific deductions are not included. For these, your pay stub and a tax professional are the final word; our W-4 withholding calculator lets you add credits, other income and extra withholding.
How we keep figures current
All federal and payroll figures live in one data file that every calculator and guide reads, so a change is made once and appears everywhere. We review it each January when the IRS and SSA publish new figures, and during the year when a state changes its rates. Our salary and hourly pay guides are generated from the same state calculators, so a guide and its calculator always agree.
Corrections
If a result does not match your pay stub or you find an error, please tell us through the contact page with the state, pay frequency and amounts you used. We check every report against the official source and correct confirmed errors.
USPaycheckGuide is not affiliated with the IRS, the Social Security Administration or any government agency. Results are estimates for education and are not tax, legal or financial advice. See our Terms & Disclaimer.