Federal Withholding Guide (2025–2026)
Federal income tax withholding is the largest line item on most paychecks. Employers use your W-4, IRS Publication 15-T tables, and your gross wages to estimate how much to send to the IRS each pay period.
2026 federal tax brackets (single)
Marginal rates apply only to income within each bracket:
- 10% — up to $12,400
- 12% — $12,400 to $50,400
- 22% — $50,400 to $105,700
- 24% — $105,700 to $201,775
- 32% — $201,775 to $256,225
- 35% — $256,225 to $640,600
- 37% — over $640,600
2026 standard deduction
- Single / Married filing separately: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
FICA vs federal income tax
Social Security (6.2% up to $184,500 in 2026) and Medicare (1.45%) are not the same as federal income tax. Additional Medicare Tax (0.9%) applies to wages over $200,000 in a calendar year (employer withholding rule).
Federal withholding FAQ
How much federal tax is taken out of my paycheck?
Federal income tax withholding depends on taxable wages, filing status (single, married, head of household), and W-4 elections. The IRS uses marginal tax brackets — not a flat rate on all income. For 2026, the standard deduction is $16,100 (single) or $32,200 (married filing jointly). Higher earners pay higher marginal rates, up to 37% on income above bracket thresholds.
How does my W-4 affect paycheck withholding?
Form W-4 tells your employer how much federal income tax to withhold. Filing status, multiple jobs (Step 2), dependents and credits (Step 3), other income and deductions (Step 4), and extra withholding (Step 4c) all change the result. If too little is withheld, you may owe tax when filing; too much means a larger refund.
How much is Social Security and Medicare tax on my paycheck?
Employees pay 6.2% Social Security on wages up to the annual wage base ($184,500 in 2026) and 1.45% Medicare on all wages. Once year-to-date wages exceed $200,000, employers also withhold 0.9% Additional Medicare Tax on amounts above that threshold. These FICA taxes are separate from federal income tax.
Do married couples pay less tax per paycheck than single filers?
Married filing jointly typically has wider tax brackets and a larger standard deduction ($32,200 vs $16,100 single in 2026), which often lowers withholding per spouse compared to single filers at the same household income. Married filing separately usually results in higher tax than filing jointly.
How much tax is withheld on a bonus paycheck?
When bonuses are paid separately from regular wages, employers often use the IRS flat supplemental rate of 22% for federal income tax (37% on supplemental wages over $1 million year-to-date). Bonuses are still subject to Social Security and Medicare. State tax rules vary. Use our bonus tax calculator to estimate.