Publication 15-T

IRS Publication 15-T, Federal Income Tax Withholding Methods, is the guide employers and payroll software use to figure federal income tax withholding. A new edition comes out each year with that year's tables.

It has wage bracket tables and the percentage method, with separate versions for W-4s from 2020 and later and for older ones. Employers using an older W-4 keep using it until the employee files a new one. The general payroll rules are in its companion, Publication 15.

The paycheck calculator follows the annual percentage method, shown on the methodology page. Read federal income tax withholding, what withholding tax is and the W-4 guide.

The 2026 edition of IRS Publication 15-T carries the wage bracket tables and percentage method rates employers use for wages paid during 2026. Each edition replaces the last, so withholding on a paycheck dated in 2026 follows the 2026 tables, not the 2025 ones.

This site follows the 2026 annual percentage method from Publication 15-T: a single filer earning $60,000, paid every two weeks, has $193.08 withheld from each $2,307.69 check. The 2026 edition keeps separate tables for Form W-4s filed in 2020 or later and for older W-4s, and an employer keeps using the older set until the employee files a new W-4.