A bounded ordinary-wage tax estimate
A bounded ordinary-wage tax estimate
Enter ordinary annual wages treated as adjusted gross income for one covered worker. Choose the basic standard deduction or an entered eligible itemized amount, assumed eligible nonrefundable credits and optional employee payroll tax inclusion. Married filing jointly assumes zero modeled wages for the other spouse. The ordinary one-person age-65 standard addition is optional; the separate enhanced senior deduction is not modeled.
Federal tax uses the fixed 2026 rate schedule with disclosed cent rounding, not the IRS Tax Table or whole-dollar filed-return method. Credits stop at federal income tax and do not reduce payroll tax or create a refund. Retirement and HSA eligibility, contribution limits, SALT phase-downs, deduction and credit eligibility, refundable credits, state taxes, self-employment, capital gains, AMT, NIIT and actual W-4 withholding are excluded. An entered eligible deduction is an assumption, not a verification of a tax strategy.
Reference tax year 2026, generally filed in 2027: IRS Revenue Procedure 2025-32 supplies the ordinary rate schedule and base standard deductions. This is a simplified rate-schedule estimate, not a filed return, refund, actual paycheck or W-4 withholding calculation. IRS Tax Table bands often used below $100,000 taxable income and whole-dollar return rounding are excluded.
Assumes one worker's ordinary covered wages equal adjusted gross income, with no other income or adjustments. A jointly filing spouse has zero modeled wages; Social Security's $184,500 cap is applied to this one worker. Employee Social Security is 6.2% and base Medicare 1.45%. Additional Medicare liability is 0.9% above the filing-status threshold ($200,000 Single/HOH, $250,000 MFJ, $125,000 MFS); an employer's withholding rule instead starts above $200,000 regardless of status.
Assumes the chosen standard or entered itemized deduction and nonrefundable credits are eligible; it does not verify filing status, dependents, blindness, spouse itemization, deduction/credit limits or eligibility. The age-65 option adds one ordinary standard-deduction amount ($2,050 Single/HOH; $1,650 married), only with the standard deduction. The separate enhanced senior deduction of up to $6,000 per eligible person for 2025-2028, its income phase-out and other special deductions are excluded. Refundable credits, carryforwards, state/local taxes, AMT, NIIT, self-employment, capital gains and other income are excluded. Verify individual rules with IRS; this is not personalized tax advice.
Exact bounded integer ratios apply the rate schedule to whole USD cents. Federal band rows allocate differences between half-up cumulative tax totals, so rows sum to the federal estimate. Each FICA component rounds half-up cents. Nonrefundable credits stop at the federal estimate and do not reduce FICA or create refunds. The highest applied bracket rate is before credits; it is not a tax on the next dollar or an effective marginal rate including phase-outs. Monthly net is a rounded annual/12 average.
IRS 2026 rate schedule and deductions
IRS Social Security and Medicare rates
IRS Additional Medicare liability and withholding
IRS enhanced senior deduction (excluded)
