Methodology

What gets verified, gets filed

From official document to your screen: the sourcing rules, the golden tests, and the external checks - with the receipts.

Most calculators ask to be taken on trust. Here instead is the whole chain between an official tax document and the number on your screen, with every checkpoint that runs before anything goes live.

The chain, end to end

Every parameter, whether a bracket threshold, a program rate or a wage cap, is read from whoever publishes it: the IRS revenue procedure for federal figures, the state revenue department for state figures, the operating agency for payroll programs like paid family leave, disability and transit taxes. Secondary sources only ever corroborate, and they are labelled as secondary on the page that uses them.

The parameter then lands in a machine-readable specification carrying the value, the source URL, the document name and the date it was verified. A spec with no dated source is not a warning, it is a build failure.

One engine consumes all of those specs. There is no per-page arithmetic to drift out of sync, so a fix made once applies to every state at the same time.

Before any release the engine has to reproduce 99 hand-derived reference cases to the cent, and then we compare the results against other public calculators and chase every divergence until it is explained, on our side or on theirs.

Golden tests: 99 cases that must never break

A golden test is a paycheck worked out by hand from the official schedules, bracket by bracket and cap by cap, then frozen as a reference. The suite holds 99 cases across the federal formulas and every covered state, and it deliberately favours awkward ones: retroactive rate changes, deduction phase-downs, city taxes, uncapped payroll programs, credits that fade out as income rises. The engine must match all of them to the cent before a build is allowed to write a single page. When a state changes its rates, the affected cases fail loudly, that is their whole purpose.

External checks: measured against the market

Reproducing our own arithmetic proves very little on its own, so we measure against independent calculators and publish what we find.

  • Illinois, $60,000 single: our result agrees with SmartAsset within 0.09%, and FICA matches to the dollar across two sources.
  • North Carolina, $60,000 single: agreement within 0.35%.
  • New Jersey, $100,000 single: agreement with Talent.com within 0.41%, with every residual line traced to their older program rates.
  • Where we differ, we say why. Several major calculators leave out employee-paid programs such as Massachusetts PFML, Colorado FAMLI and Paid Leave Oregon, or skip Oregon's federal-tax subtraction. We include them, from the official rate notices, so our number can differ from theirs and still be the closer one.

Every documented divergence lives in the public correction registry, dated, sourced and tracked until it is resolved.

The official-example corpus

Most withholding publications contain worked examples: an employee earning X, paid weekly, has Y withheld, computed by the agency itself. We have collected them into a control corpus of 85 worked examples plus 86 cells of official wage-bracket tables, across 29 jurisdictions, each transcribed to the cent with its publication, page and revision.

Where an agency prints a full wage-bracket table, those cells are official figures too. We rebuild every one of them from the agency's own formula and keep a sample in the corpus, so that a drifting rate cannot hide behind a single rounded example. That exercise has already earned its keep: North Carolina's one printed example rounds to a whole dollar and does not move even if the withholding rate is wrong by a tenth of a point, while its 23,760 published table cells catch that immediately.

One caveat belongs here rather than in the small print. These examples compute per-paycheck withholding under employer methods, while the calculator on each state page shows annual liability. Both are official; they are simply different quantities. The corpus therefore does two jobs: it is the ground truth for the per-state withholding view we are rolling out state by state, and it feeds a sanity band in the build gate that compares the two quantities on standard profiles. States whose agencies publish no worked example at all, among them Maryland, Michigan, Ohio, Pennsylvania and Minnesota, are recorded as such rather than quietly skipped.

The federal tables, replayed on every page

State proofs cover one page each, and nine of our states levy no income tax at all — for a reader in Texas or Florida, every dollar withheld is federal. So the check that matters most is the federal one, and it is the same exercise applied to the document all fifty states sit on: IRS Publication 15-T. Every build replays our federal engine against 2,175 published cells of its wage-bracket tables — weekly, biweekly, semimonthly and monthly, standard withholding — and reproduces 2,175 of them, to the dollar the IRS prints. If a single cell stopped matching, the build would refuse to publish.

Two parts of that publication are deliberately left out, and it is worth saying why rather than quietly narrowing the denominator. The Step 2 checkbox columns assume a household holding two jobs, with the deduction and every bracket halved; this calculator reasons about one salary, so replaying them would prove nothing about what it does. And the daily table is printed to the dime — all 222 of its cells are multiples of ten cents — while our engine works to the cent. Our daily figures land within one or two of those steps, never further, which is the agency’s rounding rather than our arithmetic. Counting them as failures would be as misleading as hiding them, so they are measured on their own and reported here.

NY — Method II Single Example 1 · official withholding $8.01

NYS-50-T-NYS (1/26), p.16, tax year 2026 — weekly $400.00, single source

NY — Method II Single Example 2 · official withholding $258.51

NYS-50-T-NYS (1/26), p.16, tax year 2026 — semimonthly $5,000.00, single source

NY — Method II Single Example 3 · official withholding $3,576.63

NYS-50-T-NYS (1/26), p.16, tax year 2026 — monthly $50,000.00, single source

NY — Method II Single Example 4 · official withholding $44.10

NYS-50-T-NYS (1/26), p.16, tax year 2026 — daily $750.00, single source

NY — Method II Married Example 1 · official withholding $6.69

NYS-50-T-NYS (1/26), p.18, tax year 2026 — weekly $400.00, married source

NY — Method II Married Example 2 · official withholding $248.11

NYS-50-T-NYS (1/26), p.18, tax year 2026 — semimonthly $5,000.00, married source

NY — Method II Married Example 3 · official withholding $3,622.09

NYS-50-T-NYS (1/26), p.18, tax year 2026 — monthly $50,000.00, married source

NY — Method II Married Example 4 · official withholding $44.58

NYS-50-T-NYS (1/26), p.18, tax year 2026 — daily $750.00, married source

CA — Example A · official withholding $0.00

Withholding Schedules Method B (2026), p.2, tax year 2026 — weekly $210.00, single source
Below the low income exemption ($363/week).

CA — Example B · official withholding $2.38

Withholding Schedules Method B (2026), p.2, tax year 2026 — biweekly $1,600.00, married source

CA — Example C · official withholding $0.82

Withholding Schedules Method B (2026), p.3, tax year 2026 — monthly $5,100.00, married source

CA — Example D · official withholding $1.69

Withholding Schedules Method B (2026), p.3, tax year 2026 — weekly $950.00, unmarried_head_of_household source

CA — Example E · official withholding $4.13

Withholding Schedules Method B (2026), p.4, tax year 2026 — semimonthly $2,400.00, married source
Annualized: $99.20/yr divided by 24.

CA — Example F · official withholding $7.17

Withholding Schedules Method B (2026), p.4, tax year 2026 — monthly $4,750.00, married source
$86.00/yr divided by 12.

CA — Example A · official withholding $2.72

Withholding Schedules Method A (2026), p.2, tax year 2026 — weekly $900.00, married source

CA — Example B · official withholding $0.86

Withholding Schedules Method A (2026), p.2, tax year 2026 — monthly $3,500.00, married source

IL — Mary (table method) · official withholding $8.38

Booklet IL-700-T (R-12/25), p.3, tax year 2026 — weekly $300.00, any source

IL — Alice (automated payroll method) · official withholding $32.13

Booklet IL-700-T (R-12/25), p.4, tax year 2026 — weekly $800.00, any source

NJ — Rate Table A Example 1 · official withholding $4.21

NJ-WT (September 2025), p.25, tax year 2026 — weekly $300.00, single source
Scanned page (image); re-checked arithmetically.

NJ — Rate Table A Example 2 · official withholding $11.84

NJ-WT (September 2025), p.25, tax year 2026 — weekly $700.00, single source

NJ — Rate Table A Example 3 · official withholding $40.40

NJ-WT (September 2025), p.25, tax year 2026 — weekly $1,200.00, single source

NJ — Rate Table B Example 1 · official withholding $4.76

NJ-WT (September 2025), p.25, tax year 2026 — weekly $375.00, married source

NJ — Rate Table B Example 2 · official withholding $15.93

NJ-WT (September 2025), p.25, tax year 2026 — weekly $950.00, married source

NJ — Rate Table B Example 3 · official withholding $27.60

NJ-WT (September 2025), p.25, tax year 2026 — weekly $1,400.00, married source

MA — Supplemental Wage Payment · official withholding $24,854.00

Circular M (Rev. 12/25), p.13, tax year 2026 — monthly $948,000.00, source
Circular M section G. The document's own assumptions are part of the statement: $2,000 deducted for FICA/Medicare and $4,400 of exemption factors.

GA — Table E percentage method · official withholding $27.03

Employer's Withholding Tax Guide 2026 (REVISED June 2026), p.48, tax year 2026 — semimonthly $2,000.00, married_one_income source
4.99% applies to paychecks from May 11, 2026 (5.19% before that date).

GA — Table F percentage method · official withholding $0.00

Employer's Withholding Tax Guide 2026 (REVISED June 2026), p.49, tax year 2026 — biweekly $935.00, single_head_of_household source

NC — Percentage method · official withholding $4.00

NC-30 (Web 11-25), p.19, tax year 2026 — weekly $450.00, single source
Rounded to the whole dollar, which is North Carolina's own rule.

NC — Annualized method · official withholding $4.00

NC-30 (Web 11-25), p.20, tax year 2026 — weekly $450.00, single source

SC — Formula example · official withholding $10.58

WH-1603F (Rev. 11/4/25), p.1, tax year 2026 — weekly $750.00, source
$549.90/yr divided by 52; the document's two methods agree.

VA — John · official withholding $109.50

Employer Withholding Instructions (2614086 Rev. 05/25), p.22, tax year 2025+ (en vigueur) — semimonthly $2,649.00, source

WI — Example 1 · official withholding $7.59

Publication W-166 (1/26 (2022+ method)), p.26, tax year 2026 — weekly $350.00, single source

WI — Example 2 · official withholding $14.34

Publication W-166 (1/26 (2022+ method)), p.26, tax year 2026 — weekly $500.00, single source

WI — Example 3 · official withholding $22.08

Publication W-166 (1/26 (2022+ method)), p.27, tax year 2026 — biweekly $1,000.00, married source

MO — Withholding Formula Example · official withholding $59.00

Form-4282 Employer's Tax Guide (Revised 03-2026), p.13, tax year 2026 — monthly $35,000.00, married_spouse_works source
$707.81/yr divided by 12, rounded to the dollar. Retrieved through the Internet Archive: dor.mo.gov answers 403 behind Incapsula.

IN — Worked example · official withholding $13.96

Departmental Notice #1 (R46 / 01-26), p.3, tax year 2026 — weekly $800.00, source
Total deduction constant $326.92 = Table A(5) $96.15 + Table B(3) $86.54 + Table B(1) $28.85 + Table C(2) $115.38, so taxable income is $473.08. State: $473.08 x 2.95% = $13.96. County: $473.08 x 1% = $4.73 (see IN-County).

IN-County — Worked example (county tax) · official withholding $4.73

Departmental Notice #1 (R46 / 01-26), p.3, tax year 2026 — weekly $800.00, source
The 'County Tax to Withhold' line of the same worked example: $473.08 x .01 = $4.73, on the same taxable base as the state tax.

OR — Example 1 (computer formula) · official withholding $1,789.00

Withholding Tax Formulas 150-206-436 (Rev. 12-31-25), p.5, tax year 2026 — annual $25,000.00, single source
TYPO INSIDE THE DOCUMENT: its prose prints 21,165/1,798, while its own worksheet and formula give 21,090/1,789 - the pair used here. See /corrections.

UT — Example 1 · official withholding $12.00

Publication 14 (Rev. 4/26 (effective 2026-06-01)), p.11, tax year 2026 — weekly $400.00, single source
Tables effective June 1, 2026.

UT — Example 2 · official withholding $116.00

Publication 14 (Rev. 4/26), p.11, tax year 2026 — biweekly $2,600.00, single source

UT — Example 3 · official withholding $18.00

Publication 14 (Rev. 4/26), p.11, tax year 2026 — semimonthly $1,200.00, married source

UT — Example 4 · official withholding $347.00

Publication 14 (Rev. 4/26), p.11, tax year 2026 — monthly $7,800.00, married source

UT — Example 5 · official withholding $367.00

Publication 14 (Rev. 4/26), p.11, tax year 2026 — quarterly $9,000.00, single source

UT — Example 6 · official withholding $5.00

Publication 14 (Rev. 4/26), p.11, tax year 2026 — daily $175.00, married source

AZ — How to Calculate Withholding · official withholding $50.00

ADOR Withholding Calculations page (2026), p.0, tax year 2026 — biweekly $2,000.00, source
An annual target of $1,800: a 2.5% elected rate plus $4.55 of extra withholding per paycheck.

WA — typical wage illustration (rounded to the dollar) · official withholding $29.00

WA Cares Fund toolkit FAQ (Updated 2026-07-01), p.0, tax year 2026 — monthly $59,000.00, source
The toolkit writes: « Working Washingtonians contribute 0.58% of each paycheck to the program. For example, a worker earning a typical wage of $59,000 will contribute ABOUT $29 a month. » That is an illustration rounded to the dollar, not a derivation: the exact amount is $28.52. Judging it to the cent showed a failure where the engine was right. The tolerance therefore comes from the source's own rounding (to the dollar, so +/-$0.50). The entry targets WA Cares alone: without that, it was being compared against WA Cares PLUS the employee share of PFML ($68.20). A 32-page PDF served at an extension-less URL: read it as a PDF, not as HTML.

NYC — Method II Single Example 1 · official withholding $6.11

NYS-50-T-NYC (1/26), p.27, tax year 2026 — weekly $400.00, single source

NYC — Method II Single Example 2 · official withholding $188.80

NYS-50-T-NYC (1/26), p.27, tax year 2026 — semimonthly $5,000.00, single source

NYC — Method II Single Example 3 · official withholding $2,070.50

NYS-50-T-NYC (1/26), p.27, tax year 2026 — monthly $50,000.00, single source

NYC — Method II Single Example 4 · official withholding $29.51

NYS-50-T-NYC (1/26), p.27, tax year 2026 — daily $750.00, single source

NYC — Method II Married Example 1 · official withholding $5.17

NYS-50-T-NYC (1/26), p.27, tax year 2026 — weekly $400.00, married source

NYC — Method II Married Example 2 · official withholding $184.37

NYS-50-T-NYC (1/26), p.27, tax year 2026 — semimonthly $5,000.00, married source

NYC — Method II Married Example 3 · official withholding $2,068.73

NYS-50-T-NYC (1/26), p.27, tax year 2026 — monthly $50,000.00, married source

NYC — Method II Married Example 4 · official withholding $29.43

NYS-50-T-NYC (1/26), p.27, tax year 2026 — daily $750.00, married source

Yonkers — Resident Single Ex 1 · official withholding $1.34

NYS-50-T-Y (1/26), p.16, tax year 2026 — weekly $400.00, single source

Yonkers — Resident Single Ex 2 · official withholding $43.30

NYS-50-T-Y (1/26), p.16, tax year 2026 — semimonthly $5,000.00, single source

Yonkers — Resident Single Ex 3 · official withholding $599.08

NYS-50-T-Y (1/26), p.16, tax year 2026 — monthly $50,000.00, single source

Yonkers — Resident Single Ex 4 · official withholding $7.39

NYS-50-T-Y (1/26), p.16, tax year 2026 — daily $750.00, single source

Yonkers — Resident Married Ex 1 · official withholding $1.12

NYS-50-T-Y (1/26), p.18, tax year 2026 — weekly $400.00, married source

Yonkers — Resident Married Ex 2 · official withholding $41.56

NYS-50-T-Y (1/26), p.18, tax year 2026 — semimonthly $5,000.00, married source

Yonkers — Resident Married Ex 3 · official withholding $606.70

NYS-50-T-Y (1/26), p.18, tax year 2026 — monthly $50,000.00, married source

Yonkers — Resident Married Ex 4 · official withholding $7.47

NYS-50-T-Y (1/26), p.18, tax year 2026 — daily $750.00, married source

Yonkers — Nonresident Method VII Ex 1 · official withholding $0.00

NYS-50-T-Y (1/26), p.25, tax year 2026 — weekly $75.00, source
Below the exclusion.

Yonkers — Nonresident Method VII Ex 2 · official withholding $0.81

NYS-50-T-Y (1/26), p.25, tax year 2026 — weekly $200.00, source

Yonkers — Nonresident Method VII Ex 3 · official withholding $1.38

NYS-50-T-Y (1/26), p.25, tax year 2026 — semimonthly $400.00, source

NC — Bracket table weekly single $1295-1315, 6 allowance(s) · official withholding $32.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — weekly $1,305.00, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table biweekly single $1535-1550, 9 allowance(s) · official withholding $8.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — biweekly $1,542.50, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table biweekly single $2495-2510, 5 allowance(s) · official withholding $63.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — biweekly $2,502.50, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table biweekly single $3455-3470, 1 allowance(s) · official withholding $118.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — biweekly $3,462.50, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table biweekly single $4400-4415, 8 allowance(s) · official withholding $129.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — biweekly $4,407.50, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table semimonthly single $1860-1875, 0 allowance(s) · official withholding $55.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — semimonthly $1,867.50, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table semimonthly single $2805-2820, 7 allowance(s) · official withholding $63.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — semimonthly $2,812.50, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table semimonthly single $3765-3780, 3 allowance(s) · official withholding $120.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — semimonthly $3,772.50, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table semimonthly single $4710-4725, 10 allowance(s) · official withholding $129.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — semimonthly $4,717.50, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table monthly single $3060-3080, 2 allowance(s) · official withholding $65.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — monthly $3,070.00, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table monthly single $4320-4340, 9 allowance(s) · official withholding $57.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — monthly $4,330.00, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table monthly single $5600-5620, 5 allowance(s) · official withholding $143.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — monthly $5,610.00, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table monthly single $6880-6900, 1 allowance(s) · official withholding $230.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — monthly $6,890.00, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table monthly single $8140-8160, 8 allowance(s) · official withholding $222.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — monthly $8,150.00, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table monthly single $9420-9440, 4 allowance(s) · official withholding $308.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — monthly $9,430.00, single source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table weekly hoh $495-510, 0 allowance(s) · official withholding $6.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — weekly $502.50, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table weekly hoh $1440-1455, 7 allowance(s) · official withholding $30.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — weekly $1,447.50, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table biweekly hoh $1915-1930, 10 allowance(s) · official withholding $9.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — biweekly $1,922.50, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table biweekly hoh $2875-2890, 6 allowance(s) · official withholding $64.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — biweekly $2,882.50, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table biweekly hoh $3835-3850, 2 allowance(s) · official withholding $119.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — biweekly $3,842.50, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table semimonthly hoh $2200-2215, 5 allowance(s) · official withholding $36.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — semimonthly $2,207.50, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table semimonthly hoh $3160-3175, 1 allowance(s) · official withholding $93.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — semimonthly $3,167.50, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table semimonthly hoh $4105-4120, 8 allowance(s) · official withholding $102.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — semimonthly $4,112.50, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table monthly hoh $2480-2500, 4 allowance(s) · official withholding $3.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — monthly $2,490.00, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table monthly hoh $3760-3780, 0 allowance(s) · official withholding $89.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — monthly $3,770.00, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table monthly hoh $5020-5040, 7 allowance(s) · official withholding $81.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — monthly $5,030.00, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table monthly hoh $6300-6320, 3 allowance(s) · official withholding $167.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — monthly $6,310.00, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

NC — Bracket table monthly hoh $7560-7580, 10 allowance(s) · official withholding $159.00

NC-30 wage bracket tables (Web 11-25), p.21, tax year 2026 — monthly $7,570.00, head_of_household source
Published table cell, evaluated at the bracket midpoint - the way the agency builds these tables (verified on all 23,760 cells).

IL — Table weekly $62-64, 1 Line 1 allowance(s) · official withholding $0.33

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — weekly $63.00, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table weekly $120-122, 0 Line 1 allowance(s) · official withholding $5.99

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — weekly $121.00, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table weekly $160-162, 1 Line 1 allowance(s) · official withholding $5.19

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — weekly $161.00, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table weekly $192-194, 2 Line 1 allowance(s) · official withholding $3.98

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — weekly $193.00, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table weekly $222-224, 3 Line 1 allowance(s) · official withholding $2.69

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — weekly $223.00, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table weekly $248-250, 0 Line 1 allowance(s) · official withholding $12.33

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — weekly $249.00, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table biweekly $130-135, 1 Line 1 allowance(s) · official withholding $0.99

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — biweekly $132.50, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table biweekly $265-270, 0 Line 1 allowance(s) · official withholding $13.24

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — biweekly $267.50, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table biweekly $655-660, 0 Line 1 allowance(s) · official withholding $32.55

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — biweekly $657.50, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table semimonthly $165-170, 0 Line 1 allowance(s) · official withholding $8.29

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — semimonthly $167.50, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table semimonthly $290-295, 2 Line 1 allowance(s) · official withholding $2.41

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — semimonthly $292.50, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table semimonthly $385-390, 2 Line 1 allowance(s) · official withholding $7.12

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — semimonthly $387.50, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table semimonthly $460-465, 3 Line 1 allowance(s) · official withholding $4.80

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — semimonthly $462.50, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table semimonthly $530-535, 0 Line 1 allowance(s) · official withholding $26.36

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — semimonthly $532.50, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table semimonthly $590-595, 1 Line 1 allowance(s) · official withholding $23.30

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — semimonthly $592.50, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table semimonthly $645-650, 0 Line 1 allowance(s) · official withholding $32.05

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — semimonthly $647.50, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table semimonthly $700-705, 1 Line 1 allowance(s) · official withholding $28.74

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — semimonthly $702.50, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

IL — Table monthly $280-290, 0 Line 1 allowance(s) · official withholding $14.11

IL-700-T withholding tables (R-12/25), p.5, tax year 2026 — monthly $285.00, any source
Published table cell at the bracket midpoint (all 1,436 cells verified).

KY — Worked example 1 (monthly) · official withholding $104.65

42A003 (TCF), 2026 Kentucky Withholding Tax Formula (10-2025), p.1, tax year 2026 — monthly $3,270.00, single source
Annualize $3,270 x 12 = $39,240; less the $3,360 standard deduction; 3.5%; divided by 12.

AL — Worked example (M-2, weekly) · official withholding $29.59

Alabama Withholding Tax Tables and Instructions for Employers (January 2026), p.7, tax year 2026 — weekly $850.00, married source
The document annualizes the federal withholding as $35.19 x 52 and prints $1,830.00, which is what the rest of its arithmetic uses.

LA — Computer Formula Method, Example 1 · official withholding $13.98

R-1306 (1/26), p.1, tax year 2026 — weekly $700.00, single source

LA — Computer Formula Method, Example 2 · official withholding $111.54

R-1306 (1/26), p.1, tax year 2026 — biweekly $4,600.00, married_joint source

IA — Example 1 (2026 IA W-4, «Other») · official withholding $59.26

Iowa Withholding Formula (effective January 1, 2026) (2026), p.4, tax year 2026 — biweekly $2,100.00, single source
The document expresses the allowance as a dollar amount (W); this entry carries the equivalent count at the $40 per allowance the same document uses for 2023-or-earlier certificates.

IA — Example 2 (2026 IA W-4, married jointly, spouse without earned income) · official withholding $38.72

Iowa Withholding Formula (effective January 1, 2026) (2026), p.4, tax year 2026 — biweekly $2,100.00, married_joint source
The document expresses the allowance as a dollar amount (W); this entry carries the equivalent count at the $40 per allowance the same document uses for 2023-or-earlier certificates.

IA — Example 3 (2026 IA W-4, head of household) · official withholding $45.15

Iowa Withholding Formula (effective January 1, 2026) (2026), p.4, tax year 2026 — biweekly $2,100.00, head_of_household source
The document expresses the allowance as a dollar amount (W); this entry carries the equivalent count at the $40 per allowance the same document uses for 2023-or-earlier certificates.

IA — Example 4 (2026 IA W-4, «Other») · official withholding $145.50

Iowa Withholding Formula (effective January 1, 2026) (2026), p.5, tax year 2026 — monthly $5,000.00, single source
The document expresses the allowance as a dollar amount (W); this entry carries the equivalent count at the $40 per allowance the same document uses for 2023-or-earlier certificates.

IA — Example 5 (2026 IA W-4, married jointly, spouse without earned income) · official withholding $101.00

Iowa Withholding Formula (effective January 1, 2026) (2026), p.5, tax year 2026 — monthly $5,000.00, married_joint source
The document expresses the allowance as a dollar amount (W); this entry carries the equivalent count at the $40 per allowance the same document uses for 2023-or-earlier certificates.

IA — Example 6 (2026 IA W-4, head of household) · official withholding $114.92

Iowa Withholding Formula (effective January 1, 2026) (2026), p.5, tax year 2026 — monthly $5,000.00, head_of_household source
The document expresses the allowance as a dollar amount (W); this entry carries the equivalent count at the $40 per allowance the same document uses for 2023-or-earlier certificates.

IA — Example 7 (2023-or-earlier IA W-4, single, 1 allowance) · official withholding $59.26

Iowa Withholding Formula (effective January 1, 2026) (2026), p.6, tax year 2026 — biweekly $2,100.00, single source

IA — Example 8 (2023-or-earlier IA W-4, married, 2 allowances) · official withholding $38.72

Iowa Withholding Formula (effective January 1, 2026) (2026), p.6, tax year 2026 — biweekly $2,100.00, married_joint source

IA — Example 9 (2023-or-earlier IA W-4, single, 1 allowance) · official withholding $145.50

Iowa Withholding Formula (effective January 1, 2026) (2026), p.6, tax year 2026 — monthly $5,000.00, single source

IA — Example 10 (2023-or-earlier IA W-4, married, 2 allowances) · official withholding $101.00

Iowa Withholding Formula (effective January 1, 2026) (2026), p.6, tax year 2026 — monthly $5,000.00, married_joint source

MS — Table A (single), bi-weekly bracket $1,220-$1,240, exemption $13,500 · official withholding $10.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.24, tax year 2026 — biweekly $1,230.00, single source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table A (single), bi-weekly bracket $1,560-$1,580, exemption $9,000 · official withholding $30.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.24, tax year 2026 — biweekly $1,570.00, single source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table A (single), daily bracket $136-$138, exemption $0 · official withholding $4.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.12, tax year 2026 — daily $137.00, single source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table A (single), daily bracket $170-$172, exemption $12,000 · official withholding $3.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.12, tax year 2026 — daily $171.00, single source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table A (single), monthly bracket $2,520-$2,560, exemption $18,000 · official withholding $1.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.36, tax year 2026 — monthly $2,540.00, single source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table A (single), monthly bracket $3,160-$3,200, exemption $10,500 · official withholding $51.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.36, tax year 2026 — monthly $3,180.00, single source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table A (single), semi-monthly bracket $1,280-$1,300, exemption $10,500 · official withholding $14.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.30, tax year 2026 — semimonthly $1,290.00, single source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table A (single), semi-monthly bracket $1,600-$1,620, exemption $7,500 · official withholding $31.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.30, tax year 2026 — semimonthly $1,610.00, single source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table A (single), weekly bracket $620-$630, exemption $10,500 · official withholding $7.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.18, tax year 2026 — weekly $625.00, single source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table A (single), weekly bracket $790-$800, exemption $7,500 · official withholding $17.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.18, tax year 2026 — weekly $795.00, single source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table B (head of family), bi-weekly bracket $1,360-$1,380, exemption $17,000 · official withholding $8.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.25, tax year 2026 — biweekly $1,370.00, head_of_family source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table B (head of family), bi-weekly bracket $1,640-$1,660, exemption $23,000 · official withholding $10.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.25, tax year 2026 — biweekly $1,650.00, head_of_family source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table B (head of family), daily bracket $150-$152, exemption $9,500 · official withholding $3.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.13, tax year 2026 — daily $151.00, head_of_family source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table B (head of family), daily bracket $180-$182, exemption $9,500 · official withholding $4.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.13, tax year 2026 — daily $181.00, head_of_family source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table B (head of family), monthly bracket $2,800-$2,840, exemption $20,000 · official withholding $2.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.37, tax year 2026 — monthly $2,820.00, head_of_family source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table B (head of family), monthly bracket $3,360-$3,400, exemption $12,500 · official withholding $49.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.37, tax year 2026 — monthly $3,380.00, head_of_family source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table B (head of family), semi-monthly bracket $1,420-$1,440, exemption $17,000 · official withholding $7.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.31, tax year 2026 — semimonthly $1,430.00, head_of_family source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table B (head of family), semi-monthly bracket $1,700-$1,720, exemption $9,500 · official withholding $30.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.31, tax year 2026 — semimonthly $1,710.00, head_of_family source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table B (head of family), weekly bracket $690-$700, exemption $14,000 · official withholding $7.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.19, tax year 2026 — weekly $695.00, head_of_family source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table B (head of family), weekly bracket $830-$840, exemption $20,000 · official withholding $8.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.19, tax year 2026 — weekly $835.00, head_of_family source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table C (married one employed), bi-weekly bracket $1,460-$1,480, exemption $22,500 · official withholding $2.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.26, tax year 2026 — biweekly $1,470.00, married_one_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table C (married one employed), bi-weekly bracket $1,740-$1,760, exemption $13,500 · official withholding $27.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.26, tax year 2026 — biweekly $1,750.00, married_one_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table C (married one employed), daily bracket $160-$162, exemption $0 · official withholding $4.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.14, tax year 2026 — daily $161.00, married_one_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table C (married one employed), daily bracket $186-$188, exemption $21,000 · official withholding $2.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.14, tax year 2026 — daily $187.00, married_one_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table C (married one employed), monthly bracket $3,040-$3,080, exemption $15,000 · official withholding $24.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.38, tax year 2026 — monthly $3,060.00, married_one_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table C (married one employed), monthly bracket $3,520-$3,560, exemption $24,000 · official withholding $13.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.38, tax year 2026 — monthly $3,540.00, married_one_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table C (married one employed), semi-monthly bracket $1,520-$1,540, exemption $15,000 · official withholding $12.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.32, tax year 2026 — semimonthly $1,530.00, married_one_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table C (married one employed), semi-monthly bracket $1,760-$1,780, exemption $24,000 · official withholding $6.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.32, tax year 2026 — semimonthly $1,770.00, married_one_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table C (married one employed), weekly bracket $740-$750, exemption $13,500 · official withholding $8.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.20, tax year 2026 — weekly $745.00, married_one_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table C (married one employed), weekly bracket $870-$880, exemption $15,000 · official withholding $12.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.20, tax year 2026 — weekly $875.00, married_one_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table D (married both employed), bi-weekly bracket $1,440-$1,460, exemption $2,500 · official withholding $32.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.27, tax year 2026 — biweekly $1,450.00, married_both_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table D (married both employed), bi-weekly bracket $1,840-$1,860, exemption $500 · official withholding $51.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.27, tax year 2026 — biweekly $1,850.00, married_both_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table D (married both employed), daily bracket $156-$158, exemption $8,500 · official withholding $3.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.16, tax year 2026 — daily $157.00, married_both_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table D (married both employed), daily bracket $196-$198, exemption $19,500 · official withholding $3.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.17, tax year 2026 — daily $197.00, married_both_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table D (married both employed), monthly bracket $2,960-$3,000, exemption $16,500 · official withholding $16.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.40, tax year 2026 — monthly $2,980.00, married_both_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table D (married both employed), monthly bracket $3,760-$3,800, exemption $6,000 · official withholding $83.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.39, tax year 2026 — monthly $3,780.00, married_both_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table D (married both employed), semi-monthly bracket $1,500-$1,520, exemption $2,500 · official withholding $32.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.33, tax year 2026 — semimonthly $1,510.00, married_both_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table D (married both employed), semi-monthly bracket $1,880-$1,900, exemption $14,500 · official withholding $27.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.34, tax year 2026 — semimonthly $1,890.00, married_both_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table D (married both employed), weekly bracket $720-$730, exemption $17,000 · official withholding $5.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.23, tax year 2026 — weekly $725.00, married_both_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

MS — Table D (married both employed), weekly bracket $920-$930, exemption $17,000 · official withholding $13.00

Pub 89-700-25-1 (Rev. 07/25, file revised 2026-01-13), p.23, tax year 2026 — weekly $925.00, married_both_employed source
Published table cell: the wage is the MIDPOINT of the bracket and the value is the one the state prints (rounded to the dollar).

AR — Computer Formula example (Gary, monthly) · official withholding $36.50

Withholding Tax Formula Method (effective 01/01/2026), p.4, tax year 2026 — monthly $2,127.00, single source

NM — Married employee, $1,000.00 weekly (page 3) · official withholding $21.80

FYI-104 (REV. 11/2025), p.3, tax year 2026 — weekly $1,000.00, married source
The document then adds $20 of extra withholding requested by the employee; the figure checked here is the withholding BEFORE that addition.

MI-Detroit — Worked example (Detroit resident) · official withholding $3.97

Form 5469, 2026 City of Detroit Income Tax Withholding Guide (Rev. 05-25), p.2, tax year 2026 — weekly $200.00, source
Verbatim: 'Gross pay is $200.00 per week and the wage earner lives in the City of Detroit and has 3 exemptions. The amount taxed is $165.38 ($200.00 - $34.62). Apply the 2.4% resident rate ($165.38 x 0.024), and withhold $3.97.' Detroit uses no filing status: besides the pay, the only input is the number of exemptions.

OR-MetroSHS — Worked example, $300,000 of wages · official withholding $942.00

Metro Supportive Housing Services Income Tax - Employer Withholding Requirements (Updated 12/30/25), p.4, tax year 2026 — annual $300,000.00, source
Verbatim: subject wages are $94,180 = ($300,000 - $0 - $5,820 - $200,000), and the annual withholding would be $942. The exact figure is $941.80: the handbook lets employers 'round to the nearest dollar using banker's rounding rules or use exact amounts', so the dollar is the granularity of the illustration, not of the rule.

OR-MultcoPFA — Worked example, $300,000 of wages · official withholding $1,413.00

Multnomah County Preschool For All Personal Income Tax - Withholding Requirements and Formula (Employer Handbook PFA 2026), p.1, tax year 2026 — annual $300,000.00, source
Verbatim: subject wages are $294,180 = ($300,000 - $0 - $5,820); the amount above $200,000 is $94,180; annual withholding would be $1,413. Exact figure $1,412.70.

OR-MultcoPFA — Worked example, $450,000 of wages · official withholding $4,325.00

Multnomah County Preschool For All Personal Income Tax - Withholding Requirements and Formula (Employer Handbook PFA 2026), p.1, tax year 2026 — annual $450,000.00, source
Verbatim: subject wages are $444,180; withholding is ($200,000 * 1.5%) + ($44,180 * 3%) = $4,325. This is the example that pins the second band. Exact figure $4,325.40.

The federal lines, and where they come from

Federal income tax, Social Security and Medicare are computed the same way on every calculator page, from these documents. Each page links here instead of repeating the list; the state-specific sources stay on the state page, stamped per claim.

Verified
2026-08-07
IRS Rev. Proc. 2025-32 (released 2025-10-09) — 2026 income tax rate tables (Section 4.01, Tables 1-4) and standard deduction (Section 4.14)
Verified
2026-08-07
SSA, Federal Register 90 FR 49047 (2025-11-03) — the statutorily required official determination — 2026 Social Security wage base $184,500 ('the OASDI contribution and benefit base is $184,500 for 2026'); COLA 2.8%
Verified
2026-08-07
IRS Publication 15 (Circular E), Employer's Tax Guide, 2026 — 2026 Social Security wage base $184,500, re-verified directly in IRS Publication 15 (Circular E) 2026: 'The social security wage base limit is $184,500' (pp. 2, 22, 29).
Verified
2026-08-07
IRS Topic No. 751 — FICA rates: SS 6.2% employee, Medicare 1.45% employee, Additional Medicare 0.9% (statutory, not inflation-adjusted)
Verified
2026-08-07
IRS Publication 15 (Circular E), 2026, section 7 — Supplemental wages: the optional flat withholding rate is 22%; if an employee's supplemental wages for the calendar year exceed $1,000,000, the excess must be withheld at 37% (IRS Publication 15, pages 2 and 24). Employer Additional Medicare withholding starts at $200,000 of wages regardless of filing status.
Verified
2026-08-07
IRS Rev. Proc. 2025-32, section 2.15, standard deduction amounts for 2026 — 2026 standard deduction under section 63: $32,200 married filing jointly and surviving spouses, $24,150 heads of households, $16,100 single and married filing separately (section 1(j)(2), as adjusted).
Matches
the agency
Reproduces the IRS’s own withholding tables. Every build replays our federal engine against 2,175 published cells of IRS Publication 15-T, Federal Income Tax Withholding Methods, 2026 — the weekly, biweekly, semimonthly and monthly wage-bracket tables, standard withholding — and reproduces 2,175 of them, to the dollar the agency prints. Federal tax is the largest line on this page whatever your state, so this check applies here even where there is no state income tax. What it deliberately leaves out is written down too: the Step 2 checkbox columns model a two-job household, which this calculator does not; and the daily table is published to the dime (all 222 of its cells are multiples of $0.10), so it is measured separately rather than counted as a divergence. Check them in the official PDF.

Verification dates, by state

Each calculator page carries this same information next to its sources, stamped per claim. Current specs:

Alabama — verified 2026-08-07 · 5 sources
Alaska — verified 2026-08-07 · 2 sources
Arizona — verified 2026-08-12 · 4 sources
Arkansas — verified 2026-08-09 · 3 sources
California — verified 2026-08-06 · 8 sources
Colorado — verified 2026-08-07 · 2 sources
Connecticut — verified 2026-08-09 · 5 sources
District of Columbia — verified 2026-08-05 · 3 sources
Florida — verified 2026-08-06 · 4 sources
Georgia — verified 2026-08-05 · 3 sources
Hawaii — verified 2026-08-12 · 6 sources
Illinois — verified 2026-08-05 · 4 sources
Indiana — verified 2026-08-12 · 1 source
Iowa — verified 2026-08-08 · 2 sources
Kentucky — verified 2026-08-07 · 4 sources
Louisiana — verified 2026-08-12 · 6 sources
Maine — verified 2026-08-09 · 4 sources
Maryland — verified 2026-08-12 · 4 sources
Massachusetts — verified 2026-08-07 · 3 sources
Michigan — verified 2026-08-05 · 4 sources
Minnesota — verified 2026-08-05 · 2 sources
Mississippi — verified 2026-08-08 · 4 sources
Missouri — verified 2026-08-12 · 5 sources
Montana — verified 2026-08-12 · 5 sources
Nebraska — verified 2026-08-09 · 3 sources
Nevada — verified 2026-08-07 · 2 sources
New Hampshire — verified 2026-08-07 · 1 source
New Jersey — verified 2026-08-05 · 3 sources
New Mexico — verified 2026-08-09 · 3 sources
New York — verified 2026-08-06 · 7 sources
North Carolina — verified 2026-08-05 · 3 sources
North Dakota — verified 2026-08-09 · 2 sources
Ohio — verified 2026-08-12 · 4 sources
Oregon — verified 2026-08-12 · 9 sources
Pennsylvania — verified 2026-08-08 · 5 sources
Rhode Island — verified 2026-08-12 · 5 sources
South Carolina — verified 2026-08-05 · 5 sources
South Dakota — verified 2026-08-07 · 1 source
Tennessee — verified 2026-08-05 · 1 source
Texas — verified 2026-08-06 · 4 sources
Utah — verified 2026-08-09 · 3 sources
Virginia — verified 2026-08-05 · 2 sources
Washington — verified 2026-08-07 · 4 sources
West Virginia — verified 2026-08-09 · 2 sources
Wisconsin — verified 2026-08-05 · 3 sources
Wyoming — verified 2026-08-07 · 1 source

Cadence and watch list

Most annual figures are published between October and January. Already flagged for re-verification: California's TY2026 indexed schedules, which the FTB publishes in late December and until then we apply the latest published ones, the same schedules the EDD's 2026 withholding tables reuse; New York's 2026 IT-201 instructions; Utah's 2026 credit thresholds; and Indiana's county rates, re-pulled every October. Every re-verification lands in the changelog with its date.

Machine-readable output

The numbers these pages are built from are published as plain JSON, one entry per jurisdiction with the official document it came from and the date that document was read: rates-2026.json. The corrections register travels the same way, as corrections-2026.json.

Found a divergence we have not documented? That is the kind of message this site is built for. Send it to the data desk, ideally with the calculator and the inputs you used.