CrawlJobs Logo

US salary calculator: W-2 federal estimate 2026

Estimate monthly take-home on a W-2 (2026 federal brackets, FICA, standard deduction). Educational only: no state tax, no credits, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

US salary calculator methodology (federal, 2026)

Updated April 2026. Sources: IRS Rev. Proc. 2025-32 (IR-2025-103, 9 Oct 2025), IRS Publication 15-T (2026), IRS Publication 15 (Circular E), SSA Contribution and Benefit Base, One Big Beautiful Bill Act (Pub. L. 119-21 of 4 July 2025). No state or local taxes.

W-2 employee — per-paycheck model

Federal income tax withholding uses Publication 15-T (2026), Worksheet 1A (Percentage Method, automated payroll). Supports Form W-4 2020+: Step 2 (two-jobs checkbox), Step 3 (annual credits), Step 4(a) other income, Step 4(b) deductions, Step 4(c) extra withholding, and the “exempt” flag. When Step 2 is NOT checked, the annual wage is adjusted by $8,600 (single/MFS/HOH) or $12,900 (MFJ) before lookup; when checked, no adjustment (halved bracket widths on dedicated schedules).

FICA (2026)

  • Social Security: 6.2 % employee / 6.2 % employer, annual wage base $184,500 (SSA).
  • Medicare: 1.45 % employee / 1.45 % employer, no cap.
  • Additional Medicare 0.9 % — employer must withhold on cumulative wages paid by this employer above $200,000 (employee liability thresholds: $250k MFJ, $125k MFS, $200k single/HOH).
  • FUTA: 0.6 % effective on the first $7,000 of wages per year (assumes standard state credit).

Net → gross (W-2)

For a target net pay per period, we binary-search on gross pay so the gross → net function matches, holding W-4 and YTD inputs fixed.

1099 contractor / self-employed — annual estimator

  • SE tax (Schedule SE): 92.35 % of net profit × (12.4 % Social Security up to combined $184,500 with W-2 wages + 2.9 % Medicare + 0.9 % Additional Medicare on the portion over the filing-status threshold).
  • If net profit < $400, no SE tax is owed (§1402(b)(2)).
  • ½ SE tax is an above-the-line deduction (Schedule 1).
  • Standard deduction 2026 (post-OBBBA): single / MFS $16,100; MFJ $32,200; HOH $24,150.
  • 2026 progressive federal brackets (Rev. Proc. 2025-32): 10 % / 12 % / 22 % / 24 % / 32 % / 35 % / 37 %.
  • Suggested quarterly payment (Form 1040-ES) = ¼ × (SE + IT) — simplified, no safe-harbor logic.

Bonuses and supplemental wages

Separate tool (different URL): mandatory flat federal withholding of 22 % on supplemental wages, and 37 % on the portion above the $1,000,000 supplemental-YTD threshold, plus FICA and optional employer cost. This is NOT a third mode inside the salary calculator.

Out of scope (v1)

State and local income taxes, AMT, NIIT 3.8 %, full QBI (§199A), §401(k) / IRA / HSA / FSA / §125 pre-tax buckets, CTC / EITC / credits, nonresident alien (§1441) rules, post-OBBBA 2025+ deductions (tips $25k, overtime $12.5k / $25k, car loan interest, senior $6k), SUI/SUTA, multi-state apportionment. Educational only — not tax advice and not a substitute for payroll software.

Frequently asked questions

United States - 1099 / self-employed

Do I enter 1099 gross receipts or something else?
Enter Annual gross receipts (all business revenue) and Annual business expenses separately - the calculator computes net profit = Schedule C line 31. Only net profit is subject to SE tax and federal income tax. Using 1099 gross as revenue with no expenses will overstate your tax.
Why is SE tax 15.3% but the computed SE tax is lower?
SE tax is 15.3% (12.4% SS + 2.9% Medicare), but computed on 92.35% of net profit (not 100%) - effective rate ~14.13% of net profit. Half of SE tax (7.65%) is deductible above the line, reducing AGI and federal income tax. The calculator accounts for both.
What are quarterly estimated taxes and should I pay them?
If you expect $1,000+ in federal tax after withholding, the IRS requires quarterly prepayments (Form 1040-ES): due April 15, June 15, September 15, January 15. Missing payments = penalty. Enable "Include suggested quarterly estimated tax" - the tool shows ¼ of annual SE + IT. This is a suggestion; confirm with an accountant.
What can I deduct as Schedule C expenses?
Deductible: home office (simplified $5/sq ft up to 300 sq ft), vehicle (2026 standard mileage 67¢/mile or actual depreciation), internet and phone (pro-rated for business use), equipment (depreciation or Section 179), health insurance (Section 162(l) if qualified), professional insurance, supplies, software. Enter the total in "Annual business expenses". The calculator does not break out categories - do that on Schedule C.
Is the 20% QBI deduction computed here?
No. Qualified Business Income deduction (up to 20% off net profit) is on Form 1040 and depends on business type (SSTB or not) and taxable income (2026 thresholds: $197,300 single / $394,600 MFJ). The calculator estimates without QBI - your actual federal tax after QBI can be 15-20% lower. Compute QBI separately or with a CPA.
I have W-2 + 1099 - how do I combine them?
Enter Annual W-2 wages elsewhere - the calculator uses them to check how much Social Security wage base remains before taxing the 1099 SS component (combined SS cap $184,500). Enter Other annual income (interest, dividends) - it bumps the federal income tax bracket. Medicare has no cap; Additional Medicare 0.9% kicks in over the combined-earnings threshold.