Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Contents

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Publication 15-T

Federal

Income Tax

Withholding

Methods

For use in

2026

1. Percentage Method Tables for Automated

Payroll Systems and Withholding on

Periodic Payments of Pensions and

Annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

2. Wage Bracket Method Tables for Manual

Payroll Systems With Forms W-4 From

2020 or Later . . . . . . . . . . . . . . . . . . . . . . . . . 13

3. Wage Bracket Method Tables for Manual

Payroll Systems With Forms W-4 From

2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . . 28

4. Percentage Method Tables for Manual

Payroll Systems With Forms W-4 From

2020 or Later . . . . . . . . . . . . . . . . . . . . . . . . . 57

5. Percentage Method Tables for Manual

Payroll Systems With Forms W-4 From

2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . . 63

6. Alternative Methods for Figuring

Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . 66

7. Tables for Withholding on Distributions of

Indian Gaming Profits to Tribal Members

. . . 67

How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 68

Future Developments

For the latest information about developments related to

Pub. 15-T, such as legislation enacted after it was

published, go to IRS.gov/Pub15T.

What’s New

Get forms and other information faster and easier at:

• IRS.gov (English)

• IRS.gov/Spanish (Español)

• IRS.gov/Chinese (中文)

Dec 3, 2025

• IRS.gov/Korean (한국어)

• IRS.gov/Russian (Pусский)

• IRS.gov/Vietnamese (Tiếng Việt)

2026 federal income tax withholding tables. The 2026

federal income tax withholding tables in this publication

have been updated for changes made by P.L. 119-21,

commonly known as the One Big Beautiful Bill Act, including the permanent extension of individual tax rates, the

permanent extension of the increased standard deduction, and the permanent termination of personal exemptions, which were all originally enacted by the Tax Cuts

and Jobs Act (P.L. 115-97).

2026 Form W-4. Form W-4, Employee’s Withholding

Certificate, has been updated for 2026 to account for new

federal income tax deductions under P.L. 119-21 that are

available to employees when they file their income tax returns. The 2026 Form W-4 was also updated to add a new

checkbox below Step 4(c) for an employee to claim exemption from federal income tax withholding. Previously,

the employee wrote “Exempt” below Step 4(c).

2026 Form W-4P. Form W-4P, Withholding Certificate for

Periodic Pension or Annuity Payments, has been updated

for 2026 to account for new federal income tax deductions

under P.L. 119-21 that are available to payees when they

Publication 15-T (2026) Catalog Number 32112B

Department of the Treasury Internal Revenue Service www.irs.gov

file their income tax returns. The 2026 Form W-4P was

also updated to add a new checkbox below Step 4(c) for a

payee to request no federal income tax withholding. Previously, the payee wrote “No withholding” below Step 4(c).

Withholding on qualified tips. For tax years beginning

after 2024 and ending before 2029, P.L. 119-21 allows

employees and self-employed individuals to deduct up to

$25,000 of qualified tips received in occupations that customarily and regularly received tips on or before December 31, 2024, on their income tax returns. Qualified tips

are cash tips, which include voluntary cash or charged tips

received from customers or, in the case of employees,

through tip-sharing arrangements. Mandatory service

charges added to the bill are not qualified tips. Employers

must use an employee’s updated Form W-4, if one is submitted by the employee, and the federal income tax withholding procedures in this publication to allow the employee to account for their expected deduction and

receive more money in each paycheck instead of waiting

until filing their income tax return to receive the full benefit

of this deduction. Tips are still generally subject to both

the employer share and employee share of social security

tax and Medicare tax if the tips received are $20 or more

per month.

Employers and other payers must file information returns (for example, Forms W-2, 1099-MISC, and

1099-NEC) with the Social Security Administration (SSA)

or IRS, as applicable, and furnish statements to tip recipients showing cash tips received and the Treasury Tipped

Occupation Code(s) of the tip recipient. However, the IRS

has provided transition relief to employers and payers for

the tax year 2025 reporting requirements. For more information, see Notice 2025-62, 2025-48 I.R.B. 740, available

at IRS.gov/irb/2025-48_IRB#NOT-2025-62.

Withholding on qualified overtime compensation.

For tax years beginning after 2024 and ending before

2029, P.L. 119-21 allows individuals (employees and other

workers not treated as employees) to deduct up to

$12,500 ($25,000 if married filing jointly) of qualified overtime compensation on their income tax returns. Qualified

overtime is compensation that exceeds the regular rate of

pay (such as the “half” portion of time-and-a-half compensation) that is required to be paid to an individual under

section 7 of the Fair Labor Standards Act (FLSA) of 1938.

The FLSA provides that employers must generally pay

covered, nonexempt employees at least one-and-a-half

times their regular rate of pay for hours worked over 40

hours per week. For more information about overtime

compensation, go to dol.gov/agencies/whd/overtime. Employers must use an employee’s updated Form W-4, if one

is submitted by the employee, and the federal income tax

withholding procedures in this publication to allow the employee to account for their expected deduction and receive more money in each paycheck instead of waiting until filing their income tax return to receive the full benefit of

this deduction. Overtime compensation is still generally

subject to both the employer share and employee share of

social security tax and Medicare tax.

Employers and other payers must file information returns (for example, Forms W-2, 1099-MISC, and

2

1099-NEC) with the SSA or IRS, as applicable, and furnish statements to overtime recipients showing qualified

overtime compensation paid during the year. However, the

IRS has provided transition relief to employers and payers

for the tax year 2025 reporting requirements. For more information, see Notice 2025-62.

Reminders

IRS Tax Withholding Estimator. Employees and payees

may use the IRS Tax Withholding Estimator, available at

IRS.gov/W4App, when completing their Form W-4 or their

Form W-4P.

Form W-4P and Form W-4R. Form W-4P was redesigned for 2022. Form W-4P is now used only to make

withholding elections for periodic pension or annuity payments. Previously, Form W-4P was also used to make

withholding elections for nonperiodic payments and eligible rollover distributions. Withholding elections for nonperiodic payments and eligible rollover distributions are

now made on Form W-4R, Withholding Certificate for

Nonperiodic Payments and Eligible Rollover Distributions.

Section 1 of this publication includes Worksheet 1B for

payers to figure withholding on periodic payments of pensions and annuities based on a 2022 or later Form W-4P

or a 2021 and earlier Form W-4P. Worksheet 1B is used

with the STANDARD Withholding Rate Schedules in the

2026 Percentage Method Tables for Automated Payroll

Systems and Withholding on Periodic Payments of Pensions and Annuities that are included in section 1. If a

payer is figuring withholding on periodic payments based

on a 2021 or earlier Form W-4P, the payer may also figure

withholding using the methods described in section 3 and

section 5. For more information about Form W-4P, see

Form W-4P, later. Also, see How To Treat 2021 and Earlier

Forms W-4P as if They Were 2022 or Later Forms W-4P,

later, for an optional computational bridge.

For more information about Form W-4R, see section 8

of Pub. 15-A, Employer’s Supplemental Tax Guide.

Computational bridge for Form W-4. Employers may

use an optional computational bridge to treat 2019 and

earlier Forms W-4 as if they were 2020 or later Forms W-4

for purposes of figuring federal income tax withholding.

See How To Treat 2019 and Earlier Forms W-4 as if They

Were 2020 or Later Forms W-4, later, for more information.

Electronic submission of Forms W-4 and W-4P. You

may set up a system to electronically receive Form W-4 or

Form W-4P from an employee or payee.

For each form that you establish an electronic submission system for, you must meet each of the following five

requirements.

1. The electronic system must ensure that the information received by you is the information sent by the employee or payee. The system must document all occasions of user access that result in a submission. In

addition, the design and operation of the electronic

system, including access procedures, must make it

Publication 15-T (2026)

reasonably certain that the person accessing the system and submitting the form is the person identified

on the form.

may be paid annually, quarterly, monthly, etc. For more information about withholding on pensions and annuities,

see section 8 of Pub. 15-A.

2. The electronic system must provide exactly the same

information as the paper form.

Comments and suggestions. We welcome your comments about this publication and suggestions for future

editions.

You can send us comments through IRS.gov/

FormComments.

Or, you can write to:

3. The electronic submission must be signed with an

e-signature by the employee or payee whose name is

on the form. The e-signature must be the final entry in

the submission.

4. Upon request, you must furnish a hard copy of any

completed electronic form to the IRS and a statement

that, to the best of your knowledge, the electronic

form was submitted by the named employee or payee.

The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. For Form W-4, the signature

must be under penalty of perjury and must contain the

same language that appears on the paper version of

the form. The electronic system must inform the employee that they must make a declaration contained in

the perjury statement and that the declaration is made

by signing the Form W-4.

5. You must also meet all recordkeeping requirements

that apply to the paper forms.

See Substitute Submissions of Form W-4, later, for additional requirements specific to Form W-4; and Substitute

Submissions of Form W-4P, later, for additional requirements for a 2022 or later Form W-4P.

For more information on electronic submissions, see

Regulations section 31.3402(f)(5)-1(c) (for Form W-4) and

Announcement 99-6 (for Form W-4P). You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin

1999-4 at IRS.gov/pub/irs-irbs/irb99-04.pdf.

Introduction

This publication supplements Pub. 15, Employer’s Tax

Guide. It describes how to figure withholding using the

Wage Bracket Method or Percentage Method, describes

the alternative methods for figuring withholding, and provides the Tables for Withholding on Distributions of Indian

Gaming Profits to Tribal Members.

Although this publication may be used in certain situations to figure federal income tax withholding on supplemental wages, the methods of withholding described in

this publication can’t be used if the 37% mandatory flat

rate withholding applies or if the 22% optional flat rate

withholding is used to figure federal income tax withholding. For more information about withholding on supplemental wages, see section 7 of Pub. 15.

Although this publication is used to figure federal income tax withholding on periodic payments of pensions

and annuities, the methods of withholding described in

this publication can’t be used to figure withholding on nonperiodic payments or withholding on eligible rollover distributions. Periodic payments are those made in installments

at regular intervals over a period of more than 1 year. They

Publication 15-T (2026)

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Although we can’t respond individually to each comment received, we do appreciate your feedback and will

consider your comments and suggestions as we revise

our tax forms, instructions, and publications. Don’t send

tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have

a tax question not answered by this publication, check

IRS.gov and How To Get Tax Help at the end of this publication.

Getting tax forms, instructions, and publications.

Go to IRS.gov/Forms to download current and prior-year

forms, instructions, and publications.

Ordering tax forms, instructions, and publications.

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order

prior-year forms and instructions. The IRS will process

your order for forms and publications as soon as possible.

Don’t resubmit requests you’ve already sent us. You can

get forms and publications faster online.

Photographs of Missing

Children

The IRS is a proud partner with the National Center for

Missing & Exploited Children® (NCMEC). Photographs of

missing children selected by the Center may appear in

this publication on pages that would otherwise be blank.

You can help bring these children home by looking at the

photographs

and

calling

1-800-THE-LOST

(1-800-843-5678) if you recognize a child.

Form W-4

Beginning with the 2020 Form W-4, employees are no longer able to request adjustments to their withholding using

withholding allowances. Instead, using the new Form W-4,

employees provide employers with amounts to increase or

3

decrease the amount of taxes withheld and amounts to increase or decrease the amount of wage income subject to

income tax withholding.

Form W-4 contains 5 steps. Every Form W-4 employers

receive from an employee in 2020 or later should show a

completed Step 1 (name, address, social security number

(SSN), and filing status) and a dated signature in Step 5.

Employees complete Steps 2, 3, and/or 4 only if relevant

to their personal situations. Steps 2, 3, and 4 show adjustments that affect withholding calculations.

For employees who don’t complete any steps other

than Step 1 and Step 5, employers withhold the amount

based on the filing status, wage amounts, and payroll period. But see Exemption from withholding, later.

For employees completing one or more of Steps 2, 3,

and/or 4 on Form W-4, adjustments are as follows.

Step 2. If the employee checks the box in Step 2, the

employer figures withholding from the “Form W-4, Step 2,

Checkbox” column in the Percentage Method or Wage

Bracket Method tables. This results in higher withholding

for the employee. If the employee chooses one of the

other options from this step, the higher withholding is included with any other additional tax amounts per pay period in Step 4(c).

Tip: Consider advising employees to use the IRS Tax

Withholding Estimator, available at IRS.gov/W4App, when

completing Form W-4 if they expect to work only part of

the year; receive dividends, capital gains, social security,

bonuses, or business income; are subject to the Additional Medicare Tax or Net Investment Income Tax; or they

prefer the most accurate withholding for multiple job situations.

Step 3. Employers use the amount on this line as an annual reduction in the amount of withholding. Employers

should use the amount that the employee entered as the

total in Step 3 of Form W-4 even if it is not equal to the

sum of any amounts entered on the left in Step 3 because

the total may take into account other tax credits. If the

Step 3 total is blank, but there are amounts entered in

Step 3(a) or 3(b), the employer may ask the employee if

leaving the line blank was intentional.

Steps 4(a) and 4(b). Employers increase the annual

amount of wages subject to income tax withholding by the

annual amount shown in Step 4(a) and reduce the annual

amount of wages subject to income tax withholding by the

annual amount shown in Step 4(b).

Step 4(c). Employers will increase withholding by the

per pay period tax amount in Step 4(c).

Tip: At the beginning of each year, consider reminding

employees to submit a new Form W-4 if they made a

mid-year change to their Form W-4 based on their use of

the IRS Tax Withholding Estimator available at IRS.gov/

W4App. Employees who made a mid-year change may be

underwithheld or overwithheld once their Form W-4 is applied to the next full calendar year.

4

New employee fails to furnish Form W-4. A new employee who fails to furnish a Form W-4 will be treated as if

they had checked the box for Single or Married filing separately in Step 1(c) and made no entries in Step 2, Step 3,

or Step 4 of Form W-4. However, an employee who was

paid wages before 2020 and who failed to furnish a Form

W-4 should continue to be treated as Single and claiming

zero allowances on a 2019 or earlier Form W-4.

Exemption from withholding. Employees who check

the box for exemption from federal income tax withholding

below Step 4(c) shall have no federal income tax withheld

from their paychecks except in the case of certain supplemental wages. Generally, an employee may claim exemption from federal income tax withholding because they had

no federal income tax liability last year and expect none

this year. See the Form W-4 instructions for more information.

Substitute Submissions of Form W-4

General requirements for any system set up to electronically receive a Form W-4 or Form W-4P are discussed

earlier under Electronic submission of Forms W-4 and

W-4P. This section provides specific requirements for

substitute submissions of Form W-4.

Electronic Substitute to Form W-4

Employers aren’t required to set up a system to electronically receive Form W-4 from an employee. If set up, however, the electronic system must meet all the requirements

and guidelines set forth in regulations and specified by the

IRS in forms, publications, and other guidance. The allowance of an electronic substitute for Form W-4 isn’t a license to simplify or modify the Form W-4. In particular,

electronic Form W-4 systems set up as a substitute to paper Forms W-4 must exactly replicate the text and instructions from the face of the paper Form W-4 beginning with

Step 1(c) through Step 4(c) (inclusive), and the “Exempt

from withholding” section below Step 4(c), and must allow

an employee access to and use of all parts of the calculation shown on the paper Form W-4 and its worksheets.

No pop-ups or hoverboxes within those steps are permitted for displaying such required information, and if the

electronic system has toggles for those steps that limit the

amount of text that is viewable, the toggles must be off as

the default. If the electronic system places steps on different pages, users must be required to go to each page before they may electronically sign the form. The electronic

system must also include a hyperlink to Form W-4 on

IRS.gov and/or include the pages 2–5 instructions and

worksheets in their entirety in the electronic system interface itself (inclusion of only some of this information requires a link to the form).

Field required for claiming “Exempt.” The electronic

Form W-4 system must provide a checkbox for employees

who are eligible and want to claim an exemption from withholding to certify that they are exempt immediately below

or after Step 4(c) to allow users to elect no withholding

Publication 15-T (2026)

from their payments. The electronic checkbox must include the text used on Form W-4 but also stipulate both

conditions that must be met for exemption or link directly

to the conditions on page 2 of Form W-4.

other personal information is separately used by the electronic Form W-4 system to verify the identity of the employee, the employee will need to resubmit the information

for that purpose.

Field required for nonresident alien status. You must

provide a field for nonresident aliens to enter nonresident

alien status.

Implementation of new guidelines. Employers aren’t

required to set up a system to electronically receive Form

W-4 from an employee. If set up, however, the electronic

system must meet all the requirements and guidelines set

forth in regulations and specified by the IRS in forms, publications, and other guidance. When a guideline concerning what an electronic Form W-4 system must provide the

employee is specified without an effective date, it is effective immediately and an employer must implement it in a

reasonable amount of time. In most cases, a reasonable

amount of time won’t extend beyond 90 days.

Step 3 of 2026 Form W-4. To allow an employee access

to and use of all parts of the calculation shown on the paper Form W-4, an electronic Form W-4 system can’t restrict Step 3 to dollar increments based on the number of

qualifying children or dependents the employee may claim

for purposes of the child tax credit or credit for other dependents. The 2026 Instructions for Form W-4 indicate

that an employee can include other tax credits for which

they are eligible in Step 3 by adding an estimate of the

credit amount for the year to the credits for dependents

and entering the total amount. An employee should be allowed to include an estimate of tax credits other than the

child tax credit or credit for other dependents when entering an amount in an electronic Form W-4 system for Step

3.

References to page numbers. Substitutes to the paper

form need not replicate references on the face of the form

to “page 2,” “page 3,” or “page 4” of the Form W-4 when

those references are not applicable.

References to pages 2, 3, and 4, when not applicable

to the substitute form, should be replaced by appropriate

references. For example, an electronic substitute form that

links directly to the deductions worksheet should not reference “page 4” but should provide a link to the deductions

worksheet.

Requiring an SSN and other personal information already stored in employer’s electronic system. An employer need not require an employee to resubmit an SSN

or other personal information when completing an electronic Form W-4 as long as:

• The SSN and other personal information are stored in

the employer’s electronic system and the action being

taken by the employee in the system is directly or indirectly linked to the electronically stored personal information; and

• The source of the SSN and other personal information

stored in the employer’s electronic system is a prior

submission of a complete Form W-4 or the U.S. Citizenship and Immigration Services (USCIS) Form I-9,

Employment Eligibility Verification, that is signed by

the employee under penalty of perjury.

The employer’s electronic Form W-4 system must continue to ensure that the information received by the employer is the information sent by the employee and that the

person accessing the system and furnishing the Form W-4

is the employee identified on the form. See Electronic submission of Forms W-4 and W-4P, earlier. If an SSN or

Paper Substitute to Form W-4

In lieu of the prescribed form, an employer may prepare

and provide to employees a substitute paper form the provisions of which are identical to those of the prescribed

form, including the exact same wording from Steps 1(c)–

4(c) (inclusive) and the “Exempt from withholding” section

below Step 4(c), but only if the employer also:

• Provides employees with all the tables, instructions,

and worksheets set forth in the Form W-4 in effect at

that time; and

• Complies with all revenue procedures and other guid-

ance prescribed by the Commissioner relating to substitute forms in effect at that time.

Guidelines that apply to electronic substitutes for Form

W-4 don’t necessarily apply to a paper substitute Form

W-4. For example, a paper substitute Form W-4 must include the form’s instructions and worksheets rather than

providing a web address where the payee can find them

on IRS.gov.

Employers are prohibited from accepting a substitute

form developed by an employee, and an employee furnishing such form must be treated as failing to furnish a

Form W-4.

How To Treat 2019 and Earlier Forms

W-4 as if They Were 2020 or Later

Forms W-4

Employers may use an optional computational bridge to

treat 2019 and earlier Forms W-4 as if they were 2020 or

later Forms W-4 for purposes of figuring federal income

tax withholding. This computational bridge allows you to

use computational procedures and data fields for a 2020

and later Form W-4 to arrive at the equivalent withholding

for an employee that would have applied using the computational procedures and data fields on a 2019 or earlier

Form W-4. You must make up to four adjustments to use

this computational bridge.

1. Select the filing status in Step 1(c) of a 2020 or later

Form W-4 that most accurately reflects the

Publication 15-T (2026)

5

employee’s marital status on line 3 of a 2019 or earlier

Form W-4. Treat the employee as “Single or Married

filing separately” on a 2020 or later Form W-4 if the

employee selected either “Single” or “Married, but

withhold at higher single rate” as their marital status

on their 2019 or earlier Form W-4. Treat the employee

as “Married filing jointly” on a 2020 or later Form W-4

if the employee selected “Married” as their marital status on their 2019 or earlier Form W-4. You can’t convert an employee to a filing status of “Head of household” using this computational bridge.

2. Enter an amount in Step 4(a) on a 2020 or later Form

W-4 based on the filing status that you determined in

(1) above when you converted the employee’s marital

status on a 2019 or earlier Form W-4. Enter $8,600 if

the employee’s filing status is “Single or Married filing

separately” or $12,900 if the employee’s filing status is

“Married filing jointly.”

3. Multiply the number of allowances claimed on line 5 of

an employee’s 2019 or earlier Form W-4 by $4,300

and enter the result in Step 4(b) on a 2020 or later

Form W-4.

4. Enter the additional amount of withholding requested

by the employee on line 6 of their 2019 or earlier Form

W-4 in Step 4(c) of a 2020 or later Form W-4.

Caution: This computational bridge applies only for

Forms W-4 that were in effect on or before December 31,

2019, and that continue in effect because an employee

didn’t submit a 2020 or later Form W-4. If an employee is

required, or chooses, to submit a new Form W-4, it

doesn’t change the requirement that the employee must

use the current year’s revision of Form W-4. Upon putting

into effect a new Form W-4 from an employee, you must

stop using this computational bridge for the applicable

year of the new Form W-4. An employer using the computational bridge for a Form W-4 furnished by an employee

must retain the Form W-4 for its records.

Lock-in letters. The IRS may have notified you in writing

that the employee must use a specific marital status and is

limited to a specific number of allowances in a letter (commonly referred to as a “lock-in letter”) applicable before

2020. For more information about lock-in letters, see section 9 of Pub. 15. For lock-in letters based on 2019 or earlier Forms W-4, you may use this optional computational

bridge to comply with the requirement to withhold based

on the maximum withholding allowances and filing status

permitted in the lock-in letter.

Nonresident alien employees. You may use this computational bridge to convert a nonresident alien employee’s 2019 or earlier Form W-4 to a 2020 or later Form

W-4. However, for the second adjustment of the computational bridge, always enter $4,300 in Step 4(a) on a 2020

or later Form W-4. If you convert a nonresident alien employee’s 2019 or earlier Form W-4 to a 2020 or later Form

W-4, be sure to use Table 2 when adding an amount to

their wages for figuring federal income tax withholding.

6

See Withholding Adjustment for Nonresident Alien Employees, later, for more information.

For more information, see Treasury Decision 9924,

2020-44

I.R.B.

943,

available

at

IRS.gov/irb/

2020-44_IRB#TD-9924.

Withholding Adjustment for

Nonresident Alien Employees

Instruct nonresident aliens to see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing Form W-4.

Apply the procedure discussed next to figure the

amount of federal income tax to withhold from the wages

of nonresident alien employees performing services within

the United States.

This procedure only applies to nonresident alien employees who have wages subject to income tax withholding.

Caution: Nonresident alien students from India and

business apprentices from India aren’t subject to this procedure.

Instructions. To figure how much federal income tax to

withhold from the wages paid to a nonresident alien employee performing services in the United States, use the

following steps.

Step 1. Determine if the nonresident alien employee has

submitted a Form W-4 for 2020 or later or an earlier Form

W-4. Then add to the wages paid to the nonresident alien

employee for the payroll period the amount for the applicable type of Form W-4 and payroll period.

If the nonresident alien employee was first paid wages

before 2020 and has not submitted a Form W-4 for 2020

or later, add the amount shown in Table 1 to their wages

for calculating federal income tax withholding.

Table 1

Payroll period

Add additional

Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . . .

Semimonthly . . . . . . . . . . . . . . . . . . . . . . . .

Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . .

Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . .

Semiannually . . . . . . . . . . . . . . . . . . . . . . . .

Annually . . . . . . . . . . . . . . . . . . . . . . . . . . .

Daily or Miscellaneous (each day of the payroll

period) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$226.90

453.80

491.70

983.30

2,950.00

5,900.00

11,800.00

45.40

If the nonresident alien employee has submitted a Form

W-4 for 2020 or later or was first paid wages in 2020 or

later, add the amount shown in Table 2 to their wages for

calculating federal income tax withholding.

Publication 15-T (2026)

Table 2

Payroll period

Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . . .

Semimonthly . . . . . . . . . . . . . . . . . . . . . . . .

Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . .

Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . .

Semiannually . . . . . . . . . . . . . . . . . . . . . . . .

Annually . . . . . . . . . . . . . . . . . . . . . . . . . . .

Daily or Miscellaneous (each day of the payroll

period) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Add additional

$309.60

619.20

670.80

1,341.70

4,025.00

8,050.00

16,100.00

61.90

Step 2. Enter the amount figured in Step 1, earlier, as the

total taxable wages on line 1a of the withholding worksheet that you use to figure federal income tax withholding.

The amounts from Tables 1 and 2 are added to wages

solely for calculating income tax withholding on the wages

of the nonresident alien employee. The amounts from the

tables shouldn’t be included in any box on the employee’s

Form W-2 and don’t increase the income tax liability of the

employee. Also, the amounts from the tables don’t increase the social security tax or Medicare tax liability of

the employer or the employee, or the FUTA tax liability of

the employer.

Example. An employer pays wages of $300 for a

weekly payroll period to a married nonresident alien employee. The nonresident alien has a properly completed

2019 Form W-4 on file with the employer that shows marital status as “Single” with one withholding allowance and

indicated status as a nonresident alien on Form W-4,

line 6 (see Nonresident alien employee’s Form W-4 in section 9 of Pub. 15 for details on how a 2026 Form W-4 must

be completed). The employer determines the wages to be

used in the withholding tables by adding to the $300

amount of wages paid the amount of $226.90 from Table 1

under Step 1 ($526.90 total). The employer has a manual

payroll system and prefers to use the Wage Bracket

Method tables to figure withholding. The employer will use

Worksheet 3 and the withholding tables in section 3 to determine the income tax withholding for the nonresident

alien employee. In this example, the employer would withhold $31 in federal income tax from the weekly wages of

the nonresident alien employee.

The $226.90 added to wages for calculating income tax

withholding isn’t reported on Form W-2 and doesn’t increase the income tax liability of the employee. Also, the

$226.90 added to wages doesn’t affect the social security

tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer.

Supplemental wage payment. This procedure for determining the amount of federal income tax withholding for

nonresident alien employees doesn’t apply to a supplemental wage payment (see section 7 of Pub. 15) if the

37% mandatory flat rate withholding applies or if the 22%

optional flat rate withholding is being used to figure income tax withholding on the supplemental wage payment.

Publication 15-T (2026)

Form W-4P

Payees use Form W-4P to have payers withhold the correct amount of federal income tax from periodic pension,

annuity (including commercial annuities), profit-sharing

and stock bonus plan, or IRA payments.

Using a 2022 or later Form W-4P. Payees provide payers with amounts to increase or decrease the amount of

taxes withheld and amounts to increase or decrease the

amount of pension/annuity payments subject to income

tax withholding. Form W-4P contains 5 steps. Every Form

W-4P payers receive from a payee in 2022 or later should

show a completed Step 1 (name, address, SSN, and filing

status) and a dated signature in Step 5. Payees complete

Steps 2, 3, and/or 4 only if relevant to their personal situations. Steps 2, 3, and 4 show adjustments that affect withholding calculations.

For payees completing one or more of Steps 2, 3,

and/or 4 on a 2022 or later Form W-4P, adjustments are as

follows.

Step 2. If the payee completes Step 2, the payer will use

the amount in Step 2(b)(iii) from a 2022 or later Form

W-4P in Worksheet 1B to figure income tax withholding.

Tip: Consider advising payees to use the IRS Tax

Withholding Estimator, available at IRS.gov/W4App, when

completing Form W-4P if they are submitting Form W-4P

after the beginning of the year; have social security, dividend, capital gain, or business income; receive these payments or pension and annuity payments for only part of

the year; are subject to the Additional Medicare Tax or Net

Investment Income Tax; or have changes during the year

to their marital status, number of pensions/jobs (including

their spouse if married filing jointly), or number of dependents.

Step 3. Payers use the amount on this line as an annual

reduction in the amount of withholding. Payers should use

the amount the payee entered as the total in Step 3 of

Form W-4P even if it is not equal to the sum of any

amounts entered on the left in Step 3 because the total

may take into account other tax credits. If the Step 3 total

is blank, but there are amounts entered in Step 3(a), 3(b)

or 3(c), the payer may ask the payee if leaving the line

blank was intentional.

Steps 4(a) and 4(b). Payers increase the annual amount

of pension/annuity payments subject to income tax withholding by the annual amount shown in Step 4(a) and reduce the annual amount of pension/annuity payments

subject to income tax withholding by the annual amount

shown in Step 4(b).

Step 4(c). Payers will increase withholding on each payment by the tax amount in Step 4(c).

Payee fails to furnish Form W-4P or provides an incorrect SSN on Form W-4P. In the case of a payer using

a 2022 or later Form W-4P, a payee who received the first

7

periodic pension or annuity payment after 2021 but who

fails to furnish a 2022 or later Form W-4P or fails to provide a correct SSN on a 2022 or later Form W-4P will be

treated as if they had checked the box for “Single” in Step

1 and had no entries in Step 2, Step 3, and Step 4 of a

2022 or later Form W-4P. In the case of a payer that used

the 2021 Form W-4P for 2022 and hasn’t received a 2022

or later Form W-4P, a payee who received the first periodic

pension or annuity payment in 2022 but who failed to furnish such a 2021 Form W-4P will continue be treated as if

they had no entries on lines 1 and 3 and completed line 2

indicating a status of Married, and claiming 3 allowances.

In the case of a payer that used the 2021 Form W-4P and

hasn’t received a 2022 or later Form W-4P, a payee who

received the first periodic pension or annuity payment in

2022 but who failed to provide a correct SSN on the 2021

Form W-4P will continue to be treated as if they had no

entries on lines 1 and 3 and had completed line 2 indicating a status of Single, and claiming zero allowances. If a

payee received their first periodic pension or annuity payment before 2022 and had failed to furnish a Form W-4P

when those payments began, you must continue to withhold on those periodic payments as if the recipient were

married claiming three withholding allowances on a Form

W-4P for 2021 or earlier, unless the payee furnishes a

Form W-4P requesting a change in withholding. If a payee

is treated as married claiming three withholding allowances on a 2021 or earlier Form W-4P, tax will be withheld on

a payment that is at least $2,690 per month.

Choosing not to have income tax withheld. A payee

who checks the box for “No withholding” on a 2026 or later

Form W-4P below Step 4(c) shall have no federal income

tax withheld from their periodic pension or annuity payments. On a 2022 through 2025 Form W-4P, the payee

would have made this election by writing “No Withholding”

below Step 4(c). In the case of a payer that used the 2021

Form W-4P for 2022, a payee who checked the box of

line 1 of the 2021 Form W-4P shall have no federal income tax withheld from their periodic pension or annuity

payments. Regardless of the Form W-4P used, generally

a payee who is a U.S. citizen or a resident alien isn’t permitted to elect no withholding on payments that are to be

delivered outside of the United States or its territories.

Withholding on periodic pension and annuity payments to nonresident aliens and foreign estates.

Withholding methods on periodic pension and annuity

payments discussed in this publication don’t apply to nonresident aliens and foreign estates. See Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities,

for more information.

Substitute Submissions of Form W-4P

General requirements for any system set up to electronically receive a Form W-4 or Form W-4P are discussed

earlier under Electronic submission of Forms W-4 and

W-4P. This section provides specific requirements for

substitute submissions of Form W-4P. For payers using

electronic or paper substitutes for Form W-4P, substitute

8

forms for the 2026 Form W-4P incorporating all changes

made to the 2026 Form W-4P and complying with the

guidelines provided here must be in use by the later of

January 1, 2026, or 30 days after the IRS releases the final version of the 2026 Form W-4P.

Electronic Substitute to Form W-4P

Electronic systems set up as a substitute to paper 2022 or

later Forms W-4P must exactly replicate the text and instructions from the face of the paper Form W-4P beginning with Step 1(c) through Step 4(c) (inclusive) and the

“No withholding” section below Step 4(c). No pop-ups or

hoverboxes within those steps are permitted, and if the

electronic system has toggles for those steps that limit the

amount of text that is viewable, the toggles must be off as

the default. If the electronic system places steps on different pages, users must be required to go to each page before they may electronically sign the form. References to

pages 2, 3, and 4, when not applicable to the substitute

form, should be replaced by appropriate references. For

example, an electronic substitute form that links directly to

the deductions worksheet shouldn’t reference “page 4” but

should provide a link to the deductions worksheet. The

electronic system must also include a hyperlink to Form

W-4P on IRS.gov or include the instructions and worksheet in their entirety in the electronic system interface itself (inclusion of only some of this information requires a

link to the form). Finally, the electronic system must provide a checkbox immediately below or after Step 4(c) to

allow users to elect no withholding from their payments.

Requiring an SSN and other personal information already stored in payer’s electronic system. If you electronically store payee personal information, including

name, address, and SSN, and accept withholding elections through an account specifically tied to the payee, you

need not require the payee to submit this personal information again when completing an electronic substitute, as

long as the account where the election is being made is

directly or indirectly linked to the electronically stored personal information.

Telephonic submissions of Form W-4P. Payers may

provide for telephonic submissions of Form W-4P. You

must use a script that includes all portions of the first page

of the paper Form W-4P from Steps 1(c)–4(c), including

the step titles and text between Steps 1 and 2, with the following exceptions.

• On Step 2, the script can stop right before “See

page 2 for examples on how to complete Step 2” if,

when asked, the payee indicates the step doesn’t apply.

• On Step 3, the script can stop right before “If your total

income will be $200,000 or less...” if, when asked, the

payee indicates the step doesn’t apply.

• Where the language on the first page of Form W-4P

refers payees to later pages of the form, such as for

more information on how to elect to have no federal income tax withheld, the telephonic script should refer

Publication 15-T (2026)

the payee to IRS.gov/FormW4P in addition to the referenced page numbers.

Paper Substitute to Form W-4P

When providing paper substitute forms for Form W-4P, you

should generally follow the same guidelines that apply to

electronic substitutes to Form W-4P, except where those

guidelines apply only in the context of electronic substitutes (for example, instructions concerning pop-ups and

hoverboxes). Paper substitute forms must include the instructions and worksheets for Form W-4P rather than providing a web address to the instructions on IRS.gov.

How To Treat 2021 and Earlier Forms

W-4P as if They Were 2022 or Later

Forms W-4P

Payers may use an optional computational bridge to treat

2021 and earlier Forms W-4P as if they were 2022 or later

Forms W-4P for purposes of figuring federal income tax

withholding. This computational bridge can reduce system

complexity by allowing payers to permanently use computational procedures and data fields for a 2022 and later

Form W-4P to arrive at the equivalent withholding for a

payee that would have applied using the computational

procedures and data fields on a 2021 or earlier Form

W-4P. You must make up to four adjustments to use this

computational bridge, but it will simplify data storage and

eliminate some steps in Worksheet 1B.

1. Select the filing status in Step 1(c) of a 2022 or later

Form W-4P that most accurately reflects the payee’s

marital status on line 2 of a 2021 or earlier Form W-4P.

Treat the payee as “Single or Married filing separately”

on a 2022 or later Form W-4P if the payee selected either “Single” or “Married, but withhold at higher single

rate” as their marital status on their 2021 or earlier

Form W-4P. Treat the payee as “Married filing jointly”

on a 2022 or later Form W-4P if the payee selected

“Married” as their marital status on their 2021 or earlier Form W-4P. You can’t convert a payee to a filing

status of “Head of household” using this computational bridge.

(1) above when you converted the payee’s marital status on a 2021 or earlier Form W-4P. Enter $8,600 if

the payee’s filing status is “Single or Married filing

separately” or $12,900 if the payee’s filing status is

“Married filing jointly.”

3. Multiply the number of allowances claimed on line 2 of

a payee’s 2021 or earlier Form W-4P by $4,300 and

enter the result in Step 4(b) on a 2022 or later Form

W-4P.

4. Enter the additional amount of withholding requested

by the payee on line 3 of their 2021 or earlier Form

W-4P in Step 4(c) of a 2022 or later Form W-4P.

If you use this computational bridge, you will skip Steps

1(j)–(l) and any other instructions on Worksheet 1B that

reference a 2021 or earlier Form W-4P.

Caution: This computational bridge applies only to

Forms W-4P (including default elections) that were in effect on or before December 31, 2021, and that continue in

effect because a payee didn’t submit a 2022 or later Form

W-4P. If a payee chooses to submit a new Form W-4P, it

doesn’t change the general requirement that the payee

must use the current year’s revision of Form W-4P. Upon

putting in effect a new Form W-4P from a payee, you must

stop using this computational bridge for the applicable

year of the new Form W-4P. If a payer was unable to put

the 2022 Form W-4P in place during 2022, the computational bridge can also be applied to 2021 Forms W-4P

submitted in 2022.

Rounding

To figure the income tax to withhold, you may reduce the

last digit of the wages to zero, or figure the wages to the

nearest dollar. You may also round the tax for the pay period to the nearest dollar. If rounding is used, it must be

used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by dropping amounts under 50 cents and increasing amounts from 50 to 99 cents

to the next dollar. For example, $2.30 becomes $2 and

$2.50 becomes $3.

2. Enter an amount in Step 4(a) on a 2022 or later Form

W-4P based on the filing status that you determined in

Publication 15-T (2026)

9

method works for Forms W-4 for all prior, current, and future years. This method also works for any amount of wages. If the Form W-4 is from 2019 or earlier, this method

works for any number of withholding allowances claimed.

1. Percentage Method Tables

for Automated Payroll Systems

and Withholding on Periodic

Payments of Pensions and

Annuities

If you’re a payer making periodic payments of pensions

and annuities, use Worksheet 1B and the Percentage

Method tables in this section to figure federal income tax

withholding. This method works for Forms W-4P for all

prior, current, and future years. If a payer is figuring withholding on periodic payments based on a 2021 or earlier

Form W-4P, the payer may also figure withholding using

the methods described in section 3 and section 5.

If you’re an employer with an automated payroll system,

use Worksheet 1A and the Percentage Method tables in

this section to figure federal income tax withholding. This

Worksheet 1A. Employer’s Withholding Worksheet for Percentage Method Tables for

Automated Payroll Systems

Keep for Your

Records

Table 3

Step 1.

Semiannually

Quarterly

Monthly

Semimonthly

Biweekly

Weekly

Daily

2

4

12

24

26

52

260

Adjust the employee’s payment amount

1a Enter the employee’s total taxable wages this payroll period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a

1b Enter the number of pay periods you have per year (see Table 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b

1c Multiply the amount on line 1a by the number on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c

If the employee HAS submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows.

1d Enter the amount from Step 4(a) of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1e Add lines 1c and 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1f Enter the amount from Step 4(b) of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1g If the box in Step 2 of Form W-4 is checked, enter -0-. If the box is not checked, enter $12,900 if the taxpayer

is married filing jointly or $8,600 otherwise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1h Add lines 1f and 1g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1i Subtract line 1h from line 1e. If zero or less, enter -0-. This is the Adjusted Annual Wage Amount . . . . . . .

$

1d

1e

1f

$

$

$

1g

1h

1i

$

$

$

If the employee HAS NOT submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows.

1j Enter the number of allowances claimed on the employee’s most recent Form W-4 . . . . . . . . . . . . . . . . . . . 1j

1k Multiply line 1j by $4,300 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1k

1l Subtract line 1k from line 1c. If zero or less, enter -0-. This is the Adjusted Annual Wage Amount . . . . . . . 1l

$

$

Step 2.

Figure the Tentative Withholding Amount

based on the employee’s Adjusted Annual Wage Amount; filing status (Step 1(c) of the 2020 or later Form W-4) or marital status (line 3 of

Form W-4 from 2019 or earlier); and whether the box in Step 2 of 2020 or later Form W-4 is checked.

Note: Don’t use the Head of Household table if the Form W-4 is from 2019 or earlier.

2a Enter the employee’s Adjusted Annual Wage Amount from line 1i or 1l above . . . . . . . . . . . . . . . . . . . . .

2b Find the row in the appropriate Annual Percentage Method table in which the amount on line 2a is at least the

amount in column A but less than the amount in column B, then enter here the amount from column A of that

row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2c Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2d Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2e Subtract line 2b from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2f Multiply the amount on line 2e by the percentage on line 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2g Add lines 2c and 2f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2h Divide the amount on line 2g by the number of pay periods on line 1b. This is the Tentative

Withholding Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Step 3.

Step 4.

10

$

2a

$

2b

2c

2d

2e

2f

2g

$

$

2h

$

Account for tax credits

3a If the employee’s Form W-4 is from 2020 or later, enter the amount from Step 3 of that form; otherwise,

enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a

3b Divide the amount on line 3a by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b

3c Subtract line 3b from line 2h. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c

$

$

$

Figure the final amount to withhold

4a Enter the additional amount to withhold from the employee’s Form W-4 (Step 4(c) of the 2020 or later form, or

line 6 on earlier forms) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a

4b Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this

pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b

%

$

$

$

$

$

Publication 15-T (2026)

Worksheet 1B. Payer’s Worksheet for Figuring Withholding From Periodic Pension or

Annuity Payments

Keep for Your Records

Table 4

Step 1.

Monthly

Semimonthly

Biweekly

Weekly

Daily

12

24

26

52

260

Adjust the payee’s payment amount

1a Enter the payee’s total payment this period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1b Enter the number of payment periods you have per year (see Table 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1c Multiply line 1a by the number on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If the payee HAS submitted a Form W-4P for 2022 or later, figure the Adjusted Annual Payment Amount as follows.

1d Enter the amount from Step 4(a) of the payee’s Form W-4P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1e Add lines 1c and 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1f Enter the amount from Step 4(b) of the payee’s Form W-4P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1g Enter $12,900 if the taxpayer is married filing jointly or $8,600 otherwise . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1h Add lines 1f and 1g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1i Subtract line 1h from line 1e. If less than zero, enter it in parentheses. This is the Adjusted Annual

Payment Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If the payee HAS NOT submitted a Form W-4P for 2022 or later, figure the Adjusted Annual Payment Amount as follows.

1j Enter the number of allowances claimed on the payee’s most recent Form W-4P . . . . . . . . . . . . . . . . . . . . . . . .

1k Multiply line 1j by $4,300 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1l Subtract line 1k from line 1c. (If zero or less, enter -0-.) This is the Adjusted Annual Payment Amount . . . . . . . . .

1a

1b

1c

$

1d

1e

1f

1g

1h

$

$

$

$

$

1i

$

1j

1k

1l

$

$

$

Step 2.

Figure the Tentative Annual Withholding Amount

based on the payee’s Adjusted Annual Payment Amount and filing status (Step 1(c) of the 2022 or later Form W-4P) or marital status (line 2 of the 2021

or earlier Form W-4P).

If the payee HAS submitted a Form W-4P for 2022 or later AND Step 2(b)(iii) of Form W-4P contains a non-zero amount, complete Parts I, II, and III of Step 2.

Otherwise, complete Parts I and III only.

Part I: If the payee HAS submitted a Form W-4P for 2022 or later AND Step 2(b)(iii) of Form W-4P contains a non-zero amount, complete lines 2a–2c

and then resume on line 2e. Otherwise, begin on line 2d.

2a Enter the amount from Step 2(b)(iii) of Form W-4P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2b Enter $12,900 if the taxpayer is married filing jointly or $8,600 otherwise . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2c Subtract line 2b from line 2a. (If the result is zero or less, enter -0-.) Then skip to line 2e . . . . . . . . . . . . . . . . . . .

OR

2d If lines 2a–2c don’t apply: Enter the payee’s Adjusted Annual Payment Amount from line 1i or 1l, but not less

than zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2e Using the amount on line 2c or line 2d (whichever is not missing), find the row in the STANDARD Withholding Rate

Schedules of the Annual Percentage Method table in which the amount on line 2c or line 2d (whichever is not

missing) is at least the amount in column A but less than the amount in column B, and then enter here the amount from

column A of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2f Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2g Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2h Subtract line 2e from line 2c or line 2d (whichever is not missing) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2i Multiply the amount on line 2h by the percentage on line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2j Add lines 2f and 2i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2a

2b

2c

$

$

$

2d

$

2e

2f

2g

2h

2i

2j

$

$

2k

2l

2m

$

$

$

2n

2o

2p

2q

2r

2s

2t

$

$

If there is a non-zero amount in Step 2(b)(iii) of the payee’s 2022 or later Form W-4P, enter the amount from line 2t.

Otherwise, enter the amount from line 2j . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2u

$

Account for tax credits

3a If the payee has submitted a Form W-4P for 2022 or later, enter the amount from Step 3 of that form; otherwise,

enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3b Subtract line 3a from line 2u. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3a

3b

$

$

4a

$

4b

4c

$

$

%

$

$

$

Part II: (Complete Part II if there is an amount on line 2a above. Skip Part II if there is an amount on line 2d above.)

2k

2l

2m

2n

2o

2p

2q

2r

2s

2t

Enter the amount from Step 2(b)(iii) of the payee’s Form W-4P, even if negative . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the payee’s Adjusted Annual Payment Amount from line 1i above, even if negative . . . . . . . . . . . . . . . . .

Add lines 2k and 2l. If the result is zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Find the row in the appropriate STANDARD Withholding Rate Schedules of the Annual Percentage Method table in

which the amount on line 2m is at least the amount in column A but less than the amount in column B, and then enter

here the amount from column A of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 2n from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Multiply the amount on line 2q by the percentage on line 2p . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Add lines 2o and 2r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 2j from line 2s. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

%

$

$

$

$

Part III: For ALL payees, identify the Tentative Annual Withholding Amount as follows.

2u

Step 3.

Step 4.

Figure the final amount to withhold

4a Divide the amount on line 3b by the number of payment periods from line 1b . . . . . . . . . . . . . . . . . . . . . . . . . .

4b Enter the additional amount to withhold from the payee’s Form W-4P (Step 4(c) of the 2022 or later Form W-4P or

line 3 of the 2021 or earlier Form W-4P) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4c Add lines 4a and 4b. This is the amount to withhold from the payee’s payment this payment period . . . . . . .

Publication 15-T (2026)

11

2026 Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic

Payments of Pensions and Annuities

STANDARD Withholding Rate Schedules

(Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is

from 2020 or later and the box in Step 2 of Form W-4 is NOT checked. Also,

use these for Form W-4P from any year.)

If the Adjusted Annual

Wage Amount on

Worksheet 1A or

the Adjusted Annual

Payment Amount on

Worksheet 1B is:

At least—

But less

than—

The

tentative

amount to

withhold is:

A

B

C

$0

$19,300

$44,100

$120,100

$230,700

$422,850

$531,750

$788,000

$0

$7,500

$19,900

$57,900

$113,200

$209,275

$263,725

$648,100

$0

$15,550

$33,250

$83,000

$121,250

$217,300

$271,750

$656,150

12

of the

amount that

the Adjusted

Annual Wage

Plus this

or Payment

percentage— exceeds—

Married Filing Jointly

$19,300

$44,100

$120,100

$230,700

$422,850

$531,750

$788,000

$0.00

$0.00

$2,480.00

$11,600.00

$35,932.00

$82,048.00

$116,896.00

$206,583.50

D

E

0%

10%

12%

22%

24%

32%

35%

37%

$0.00

$0.00

$1,240.00

$5,800.00

$17,966.00

$41,024.00

$58,448.00

$192,979.25

Head of Household

$15,550

$33,250

$83,000

$121,250

$217,300

$271,750

$656,150

$0.00

$0.00

$1,770.00

$7,740.00

$16,155.00

$39,207.00

$56,631.00

$191,171.00

If the Adjusted Annual

Wage Amount on

Worksheet 1A is:

At least—

But less

than—

The

tentative

amount to

withhold is:

A

B

C

$0

$19,300

$44,100

$120,100

$230,700

$422,850

$531,750

$788,000

$0

$16,100

$28,500

$66,500

$121,800

$217,875

$272,325

$400,450

0%

10%

12%

22%

24%

32%

35%

37%

$0

$7,500

$19,900

$57,900

$113,200

$209,275

$263,725

$648,100

$0

$8,050

$14,250

$33,250

$60,900

$108,938

$136,163

$328,350

0%

10%

12%

22%

24%

32%

35%

37%

$0

$15,550

$33,250

$83,000

$121,250

$217,300

$271,750

$656,150

$0

$12,075

$20,925

$45,800

$64,925

$112,950

$140,175

$332,375

Single or Married Filing Separately

$7,500

$19,900

$57,900

$113,200

$209,275

$263,725

$648,100

Form W-4, Step 2, Checkbox, Withholding Rate Schedules

(Use these if the Form W-4 is from 2020 or later and the box in Step 2 of

Form W-4 IS checked.)

of the

amount that

the Adjusted

Plus this

Annual Wage

percentage— exceeds—

D

Married Filing Jointly

$16,100

$28,500

$66,500

$121,800

$217,875

$272,325

$400,450

$0.00

$0.00

$1,240.00

$5,800.00

$17,966.00

$41,024.00

$58,448.00

$103,291.75

E

0%

10%

12%

22%

24%

32%

35%

37%

Single or Married Filing Separately

$8,050

$14,250

$33,250

$60,900

$108,938

$136,163

$328,350

$0.00

$0.00

$620.00

$2,900.00

$8,983.00

$20,512.00

$29,224.00

$96,489.63

Head of Household

$12,075

$20,925

$45,800

$64,925

$112,950

$140,175

$332,375

$0.00

$0.00

$885.00

$3,870.00

$8,077.50

$19,603.50

$28,315.50

$95,585.50

$0

$16,100

$28,500

$66,500

$121,800

$217,875

$272,325

$400,450

0%

10%

12%

22%

24%

32%

35%

37%

$0

$8,050

$14,250

$33,250

$60,900

$108,938

$136,163

$328,350

0%

10%

12%

22%

24%

32%

35%

37%

$0

$12,075

$20,925

$45,800

$64,925

$112,950

$140,175

$332,375

Publication 15-T (2026)

2. Wage Bracket Method Tables

for Manual Payroll Systems

With Forms W-4 From 2020 or

Later

If you compute payroll manually, your employee has submitted a Form W-4 for 2020 or later, and you prefer to use

the Wage Bracket Method, use the worksheet below and

the Wage Bracket Method tables that follow to figure federal income tax withholding.

These Wage Bracket Method tables cover a limited

amount of annual wages (generally, less than $100,000). If

you can’t use the Wage Bracket Method tables because

taxable wages exceed the amount from the last bracket of

the table (based on filing status and pay period), use the

Percentage Method tables in section 4.

Worksheet 2. Employer’s Withholding Worksheet for Wage Bracket Method Tables for

Manual Payroll Systems With Forms W-4 From 2020 or Later

Keep for Your Records

Table 5

Step 1.

Step 2.

Step 3.

Step 4.

Monthly

Semimonthly

Biweekly

Weekly

Daily

12

24

26

52

260

Adjust the employee’s wage amount

1a Enter the employee’s total taxable wages this payroll period . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1a

1b

Enter the number of pay periods you have per year (see Table 5) . . . . . . . . . . . . . . . . . . . . . . . . .

1b

1c

Enter the amount from Step 4(a) of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . .

1c

$

1d

Divide the amount on line 1c by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . .

1d

$

1e

Add lines 1a and 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1e

$

1f

Enter the amount from Step 4(b) of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . .

1f

$

1g

Divide the amount on line 1f by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . .

1g

$

1h

Subtract line 1g from line 1e. If zero or less, enter -0-. This is the Adjusted Wage Amount . . . . . .

1h

$

Figure the Tentative Withholding Amount

2a Use the amount on line 1h to look up the tentative amount to withhold in the appropriate Wage

Bracket Method table in this section for your pay frequency, given the employee’s filing status and

whether the employee has checked the box in Step 2 of Form W-4. This is the Tentative

Withholding Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2a

$

Account for tax credits

3a Enter the amount from Step 3 of the employee’s Form W-4

$

.............................

3a

$

3b

Divide the amount on line 3a by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . .

3b

$

3c

Subtract line 3b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3c

$

Figure the final amount to withhold

4a Enter the additional amount to withhold from Step 4(c) of the employee’s Form W-4 . . . . . . . . . . .

4a

$

4b

$

4b

Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this

pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Publication 15-T (2026)

13

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

WEEKLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

14

At least

$0

$155

$165

$175

But less

than

$155

$165

$175

$185

$185

$195

$205

$215

$225

Married Filing Jointly

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

The Tentative Withholding Amount is:

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$195

$205

$215

$225

$235

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$235

$245

$255

$265

$275

$245

$255

$265

$275

$285

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$285

$295

$305

$315

$325

$295

$305

$315

$325

$335

$0

$0

$0

$0

$0

$335

$345

$355

$365

$375

$345

$355

$365

$375

$385

$385

$395

$405

$415

$425

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

$0

$0

$0

$0

$0

$1

$2

$3

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$4

$5

$6

$7

$8

$0

$0

$0

$0

$0

$1

$2

$3

$4

$5

$0

$0

$0

$0

$0

$9

$10

$11

$12

$13

$0

$0

$0

$1

$2

$0

$0

$0

$0

$0

$6

$7

$8

$9

$10

$0

$0

$0

$1

$2

$14

$15

$16

$17

$19

$0

$0

$0

$0

$0

$3

$4

$5

$6

$7

$0

$0

$0

$0

$0

$11

$12

$13

$14

$15

$3

$4

$5

$6

$7

$20

$21

$22

$23

$25

$395

$405

$415

$425

$435

$0

$0

$0

$0

$0

$8

$9

$10

$11

$12

$0

$0

$0

$0

$0

$16

$17

$18

$19

$20

$8

$9

$10

$11

$12

$26

$27

$28

$29

$31

$435

$445

$455

$465

$475

$445

$455

$465

$475

$485

$0

$0

$0

$0

$0

$13

$14

$15

$16

$17

$0

$0

$0

$1

$2

$22

$23

$24

$25

$26

$13

$14

$15

$16

$17

$32

$33

$34

$35

$37

$485

$495

$505

$515

$525

$495

$505

$515

$525

$535

$0

$0

$0

$0

$0

$18

$19

$20

$21

$22

$3

$4

$5

$6

$7

$28

$29

$30

$31

$32

$18

$19

$20

$21

$22

$38

$39

$40

$41

$43

$535

$545

$555

$565

$575

$545

$555

$565

$575

$585

$0

$0

$0

$0

$0

$23

$24

$25

$26

$28

$8

$9

$10

$11

$12

$34

$35

$36

$37

$38

$23

$24

$25

$26

$28

$44

$45

$46

$47

$49

$585

$595

$605

$615

$625

$595

$605

$615

$625

$635

$0

$0

$0

$0

$1

$29

$30

$31

$32

$34

$13

$14

$15

$16

$17

$40

$41

$42

$43

$44

$29

$30

$31

$32

$34

$50

$51

$52

$53

$55

$635

$645

$655

$665

$675

$645

$655

$665

$675

$685

$2

$3

$4

$5

$6

$35

$36

$37

$38

$40

$18

$19

$20

$21

$22

$46

$47

$48

$49

$50

$35

$36

$37

$38

$40

$56

$58

$60

$62

$65

$685

$695

$705

$715

$725

$695

$705

$715

$725

$735

$7

$8

$9

$10

$11

$41

$42

$43

$44

$46

$23

$24

$25

$26

$27

$52

$53

$54

$55

$56

$41

$42

$43

$44

$46

$67

$69

$71

$73

$76

$735

$745

$755

$765

$775

$745

$755

$765

$775

$785

$12

$13

$14

$15

$16

$47

$48

$49

$50

$52

$28

$29

$30

$31

$32

$58

$59

$60

$61

$62

$47

$48

$49

$50

$52

$78

$80

$82

$84

$87

Publication 15-T (2026)

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

WEEKLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

Married Filing Jointly

Standard

withholding

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Form W-4, Step 2,

Checkbox

withholding

At least

But less

than

$785

$795

$805

$815

$825

$795

$805

$815

$825

$835

$17

$18

$19

$20

$21

$53

$54

$55

$56

$58

$33

$34

$35

$36

$37

$64

$65

$66

$67

$68

$53

$54

$55

$56

$58

$89

$91

$93

$95

$98

$835

$845

$855

$865

$875

$845

$855

$865

$875

$885

$22

$23

$24

$25

$26

$59

$60

$61

$62

$64

$38

$39

$41

$42

$43

$70

$71

$72

$73

$74

$59

$60

$61

$62

$64

$100

$102

$104

$106

$109

$885

$895

$905

$915

$925

$895

$905

$915

$925

$935

$27

$28

$29

$30

$31

$65

$66

$67

$68

$70

$44

$45

$47

$48

$49

$76

$79

$81

$83

$85

$65

$66

$67

$68

$70

$111

$113

$115

$117

$120

$935

$945

$955

$965

$975

$945

$955

$965

$975

$985

$32

$33

$34

$35

$36

$71

$72

$73

$74

$76

$50

$51

$53

$54

$55

$87

$90

$92

$94

$96

$71

$72

$73

$74

$76

$122

$124

$126

$128

$131

$985

$995

$1,005

$1,015

$1,025

$995

$1,005

$1,015

$1,025

$1,035

$37

$38

$39

$40

$41

$77

$78

$79

$80

$82

$56

$57

$59

$60

$61

$98

$101

$103

$105

$107

$77

$78

$79

$80

$82

$133

$135

$137

$139

$142

$1,035

$1,045

$1,055

$1,065

$1,075

$1,045

$1,055

$1,065

$1,075

$1,085

$42

$43

$44

$45

$46

$83

$84

$85

$86

$88

$62

$63

$65

$66

$67

$109

$112

$114

$116

$118

$83

$84

$85

$86

$88

$144

$146

$148

$150

$153

$1,085

$1,095

$1,105

$1,115

$1,125

$1,095

$1,105

$1,115

$1,125

$1,135

$47

$48

$49

$51

$52

$89

$90

$91

$92

$94

$68

$69

$71

$72

$73

$120

$123

$125

$127

$129

$89

$90

$91

$92

$94

$155

$157

$159

$161

$164

$1,135

$1,145

$1,155

$1,165

$1,175

$1,145

$1,155

$1,165

$1,175

$1,185

$53

$54

$55

$57

$58

$95

$96

$97

$98

$100

$74

$75

$77

$78

$79

$131

$134

$136

$138

$140

$95

$96

$97

$98

$100

$166

$168

$170

$172

$175

$1,185

$1,195

$1,205

$1,215

$1,225

$1,195

$1,205

$1,215

$1,225

$1,235

$59

$60

$61

$63

$64

$101

$102

$103

$104

$106

$80

$81

$83

$84

$85

$142

$145

$147

$149

$151

$101

$102

$103

$104

$106

$177

$180

$182

$184

$187

$1,235

$1,245

$1,255

$1,265

$1,275

$1,245

$1,255

$1,265

$1,275

$1,285

$65

$66

$67

$69

$70

$107

$108

$109

$110

$112

$86

$87

$89

$90

$91

$153

$156

$158

$160

$163

$107

$108

$109

$110

$112

$189

$192

$194

$196

$199

$1,285

$1,295

$1,305

$1,315

$1,325

$1,295

$1,305

$1,315

$1,325

$1,335

$71

$72

$73

$75

$76

$114

$116

$118

$121

$123

$92

$93

$95

$96

$97

$165

$168

$170

$172

$175

$114

$116

$118

$121

$123

$201

$204

$206

$208

$211

$1,335

$1,345

$1,355

$1,365

$1,375

$1,345

$1,355

$1,365

$1,375

$1,385

$77

$78

$79

$81

$82

$125

$127

$129

$132

$134

$98

$99

$101

$102

$103

$177

$180

$182

$184

$187

$125

$127

$129

$132

$134

$213

$216

$218

$220

$223

$1,385

$1,395

$1,405

$1,415

$1,425

$1,395

$1,405

$1,415

$1,425

$1,435

$83

$84

$85

$87

$88

$136

$138

$140

$143

$145

$104

$105

$107

$108

$109

$189

$192

$194

$196

$199

$136

$138

$140

$143

$145

$225

$228

$230

$232

$235

Publication 15-T (2026)

The Tentative Withholding Amount is:

15

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

WEEKLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

16

Married Filing Jointly

Standard

withholding

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Form W-4, Step 2,

Checkbox

withholding

At least

But less

than

$1,435

$1,445

$1,455

$1,465

$1,475

$1,445

$1,455

$1,465

$1,475

$1,485

$89

$90

$91

$93

$94

$147

$149

$151

$154

$156

$110

$111

$113

$114

$115

$201

$204

$206

$208

$211

$147

$149

$151

$154

$156

$237

$240

$242

$244

$247

$1,485

$1,495

$1,505

$1,515

$1,525

$1,495

$1,505

$1,515

$1,525

$1,535

$95

$96

$97

$99

$100

$158

$160

$162

$165

$167

$116

$117

$119

$120

$121

$213

$216

$218

$220

$223

$158

$160

$162

$165

$167

$249

$252

$254

$256

$259

$1,535

$1,545

$1,555

$1,565

$1,575

$1,545

$1,555

$1,565

$1,575

$1,585

$101

$102

$103

$105

$106

$169

$171

$173

$176

$178

$122

$123

$125

$126

$127

$225

$228

$230

$232

$235

$169

$171

$173

$176

$178

$261

$264

$266

$268

$271

$1,585

$1,595

$1,605

$1,615

$1,625

$1,595

$1,605

$1,615

$1,625

$1,635

$107

$108

$109

$111

$112

$180

$182

$184

$187

$189

$128

$129

$131

$132

$133

$237

$240

$242

$244

$247

$180

$182

$184

$187

$189

$273

$276

$278

$280

$283

$1,635

$1,645

$1,655

$1,665

$1,675

$1,645

$1,655

$1,665

$1,675

$1,685

$113

$114

$115

$117

$118

$191

$193

$195

$198

$200

$134

$135

$137

$138

$139

$249

$252

$254

$256

$259

$191

$193

$195

$198

$200

$285

$288

$290

$292

$295

$1,685

$1,695

$1,705

$1,715

$1,725

$1,695

$1,705

$1,715

$1,725

$1,735

$119

$120

$121

$123

$124

$202

$204

$206

$209

$211

$140

$141

$143

$144

$145

$261

$264

$266

$268

$271

$202

$204

$206

$209

$211

$297

$300

$302

$304

$307

$1,735

$1,745

$1,755

$1,765

$1,775

$1,745

$1,755

$1,765

$1,775

$1,785

$125

$126

$127

$129

$130

$213

$215

$217

$220

$222

$146

$147

$149

$151

$153

$273

$276

$278

$280

$283

$213

$215

$217

$220

$222

$309

$312

$314

$316

$319

$1,785

$1,795

$1,805

$1,815

$1,825

$1,795

$1,805

$1,815

$1,825

$1,835

$131

$132

$133

$135

$136

$224

$226

$228

$231

$233

$155

$157

$160

$162

$164

$285

$288

$290

$292

$295

$224

$226

$228

$231

$233

$321

$324

$326

$328

$331

$1,835

$1,845

$1,855

$1,865

$1,875

$1,845

$1,855

$1,865

$1,875

$1,885

$137

$138

$139

$141

$142

$235

$237

$239

$242

$244

$166

$168

$171

$173

$175

$297

$300

$302

$304

$307

$235

$237

$239

$242

$244

$333

$336

$338

$340

$343

$1,885

$1,895

$1,905

$1,915

$1,895

$1,905

$1,915

$1,925

$143

$144

$145

$147

$246

$248

$250

$253

$177

$179

$182

$184

$309

$312

$314

$316

$246

$248

$250

$253

$345

$348

$350

$352

The Tentative Withholding Amount is:

Publication 15-T (2026)

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

BIWEEKLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

At least

$0

$310

$320

$330

But less

than

$310

$320

$330

$340

$340

$350

$360

$370

$380

Married Filing Jointly

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

The Tentative Withholding Amount is:

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$350

$360

$370

$380

$390

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$390

$400

$410

$420

$430

$400

$410

$420

$430

$440

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$440

$450

$460

$470

$480

$450

$460

$470

$480

$490

$0

$0

$0

$0

$0

$490

$500

$510

$520

$530

$500

$510

$520

$530

$540

$540

$550

$565

$580

$595

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

$0

$0

$0

$0

$0

$1

$2

$3

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$4

$5

$6

$7

$8

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$9

$10

$11

$12

$13

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$1

$2

$0

$0

$0

$0

$0

$14

$15

$16

$17

$18

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$3

$4

$5

$6

$7

$0

$0

$0

$0

$0

$19

$20

$21

$22

$23

$550

$565

$580

$595

$610

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$8

$9

$11

$12

$14

$0

$0

$0

$0

$0

$24

$25

$27

$29

$30

$610

$625

$640

$655

$670

$625

$640

$655

$670

$685

$0

$0

$0

$0

$0

$0

$1

$3

$4

$6

$0

$0

$0

$0

$0

$15

$17

$18

$20

$21

$0

$1

$3

$4

$6

$32

$34

$36

$38

$39

$685

$700

$715

$730

$745

$700

$715

$730

$745

$760

$0

$0

$0

$0

$0

$7

$9

$10

$12

$13

$0

$0

$0

$0

$0

$23

$24

$26

$27

$29

$7

$9

$10

$12

$13

$41

$43

$45

$47

$48

$760

$775

$790

$805

$820

$775

$790

$805

$820

$835

$0

$0

$0

$0

$0

$15

$16

$18

$19

$21

$0

$0

$0

$0

$0

$30

$32

$33

$35

$37

$15

$16

$18

$19

$21

$50

$52

$54

$56

$57

$835

$850

$865

$880

$895

$850

$865

$880

$895

$910

$0

$0

$0

$0

$0

$22

$24

$25

$27

$28

$0

$0

$0

$0

$0

$39

$40

$42

$44

$46

$22

$24

$25

$27

$28

$59

$61

$63

$65

$66

$910

$925

$940

$955

$970

$925

$940

$955

$970

$985

$0

$0

$0

$0

$0

$30

$31

$33

$34

$36

$0

$0

$2

$3

$5

$48

$49

$51

$53

$55

$30

$31

$33

$34

$36

$68

$70

$72

$74

$75

$985

$1,000

$1,015

$1,030

$1,045

$1,000

$1,015

$1,030

$1,045

$1,060

$0

$0

$0

$0

$0

$37

$39

$40

$42

$43

$6

$8

$9

$11

$12

$57

$58

$60

$62

$64

$37

$39

$40

$42

$43

$77

$79

$81

$83

$84

$1,060

$1,075

$1,090

$1,105

$1,120

$1,075

$1,090

$1,105

$1,120

$1,135

$0

$0

$0

$0

$0

$45

$46

$48

$50

$51

$14

$15

$17

$18

$20

$66

$67

$69

$71

$73

$45

$46

$48

$50

$51

$86

$88

$90

$92

$93

Publication 15-T (2026)

17

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

BIWEEKLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

18

Married Filing Jointly

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Form W-4, Step 2,

Checkbox

withholding

At least

But less

than

$1,135

$1,150

$1,165

$1,180

$1,195

$1,150

$1,165

$1,180

$1,195

$1,210

$0

$0

$0

$0

$0

$53

$55

$57

$59

$60

$21

$23

$24

$26

$27

$75

$76

$78

$80

$82

$53

$55

$57

$59

$60

$95

$97

$99

$101

$102

$1,210

$1,225

$1,240

$1,255

$1,270

$1,225

$1,240

$1,255

$1,270

$1,285

$0

$0

$1

$2

$4

$62

$64

$66

$68

$69

$29

$30

$32

$33

$35

$84

$85

$87

$89

$91

$62

$64

$66

$68

$69

$104

$106

$108

$110

$111

$1,285

$1,305

$1,325

$1,345

$1,365

$1,305

$1,325

$1,345

$1,365

$1,385

$6

$8

$10

$12

$14

$72

$74

$76

$79

$81

$37

$39

$41

$43

$45

$93

$95

$98

$100

$102

$72

$74

$76

$79

$81

$115

$119

$124

$128

$133

$1,385

$1,405

$1,425

$1,445

$1,465

$1,405

$1,425

$1,445

$1,465

$1,485

$16

$18

$20

$22

$24

$84

$86

$88

$91

$93

$47

$49

$51

$53

$55

$105

$107

$110

$112

$114

$84

$86

$88

$91

$93

$137

$141

$146

$150

$155

$1,485

$1,505

$1,525

$1,545

$1,565

$1,505

$1,525

$1,545

$1,565

$1,585

$26

$28

$30

$32

$34

$96

$98

$100

$103

$105

$57

$59

$61

$63

$65

$117

$119

$122

$124

$126

$96

$98

$100

$103

$105

$159

$163

$168

$172

$177

$1,585

$1,605

$1,625

$1,645

$1,665

$1,605

$1,625

$1,645

$1,665

$1,685

$36

$38

$40

$42

$44

$108

$110

$112

$115

$117

$67

$69

$71

$74

$76

$129

$131

$134

$136

$138

$108

$110

$112

$115

$117

$181

$185

$190

$194

$199

$1,685

$1,705

$1,725

$1,745

$1,765

$1,705

$1,725

$1,745

$1,765

$1,785

$46

$48

$50

$52

$54

$120

$122

$124

$127

$129

$78

$81

$83

$86

$88

$141

$143

$146

$148

$152

$120

$122

$124

$127

$129

$203

$207

$212

$216

$221

$1,785

$1,805

$1,825

$1,845

$1,865

$1,805

$1,825

$1,845

$1,865

$1,885

$56

$58

$60

$62

$64

$132

$134

$136

$139

$141

$90

$93

$95

$98

$100

$156

$161

$165

$169

$174

$132

$134

$136

$139

$141

$225

$229

$234

$238

$243

$1,885

$1,905

$1,925

$1,945

$1,965

$1,905

$1,925

$1,945

$1,965

$1,985

$66

$68

$70

$72

$74

$144

$146

$148

$151

$153

$102

$105

$107

$110

$112

$178

$183

$187

$191

$196

$144

$146

$148

$151

$153

$247

$251

$256

$260

$265

$1,985

$2,005

$2,025

$2,045

$2,065

$2,005

$2,025

$2,045

$2,065

$2,085

$76

$78

$80

$82

$84

$156

$158

$160

$163

$165

$114

$117

$119

$122

$124

$200

$205

$209

$213

$218

$156

$158

$160

$163

$165

$269

$273

$278

$282

$287

$2,085

$2,105

$2,125

$2,145

$2,165

$2,105

$2,125

$2,145

$2,165

$2,185

$86

$88

$90

$92

$94

$168

$170

$172

$175

$177

$126

$129

$131

$134

$136

$222

$227

$231

$235

$240

$168

$170

$172

$175

$177

$291

$295

$300

$304

$309

$2,185

$2,205

$2,225

$2,245

$2,265

$2,205

$2,225

$2,245

$2,265

$2,285

$96

$98

$101

$103

$105

$180

$182

$184

$187

$189

$138

$141

$143

$146

$148

$244

$249

$253

$257

$262

$180

$182

$184

$187

$189

$313

$317

$322

$326

$331

$2,285

$2,305

$2,325

$2,345

$2,375

$2,305

$2,325

$2,345

$2,375

$2,405

$108

$110

$113

$116

$119

$192

$194

$196

$199

$203

$150

$153

$155

$158

$162

$266

$271

$275

$281

$287

$192

$194

$196

$199

$203

$335

$339

$344

$350

$357

The Tentative Withholding Amount is:

Publication 15-T (2026)

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

BIWEEKLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

Married Filing Jointly

Standard

withholding

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Form W-4, Step 2,

Checkbox

withholding

At least

But less

than

$2,405

$2,435

$2,465

$2,495

$2,525

$2,435

$2,465

$2,495

$2,525

$2,555

$123

$126

$130

$134

$137

$207

$210

$214

$217

$221

$165

$169

$173

$176

$180

$294

$300

$307

$314

$321

$207

$210

$214

$217

$221

$364

$371

$379

$386

$393

$2,555

$2,585

$2,615

$2,645

$2,675

$2,585

$2,615

$2,645

$2,675

$2,705

$141

$144

$148

$152

$155

$226

$232

$239

$246

$252

$183

$187

$191

$194

$198

$328

$335

$343

$350

$357

$226

$232

$239

$246

$252

$400

$407

$415

$422

$429

$2,705

$2,735

$2,765

$2,795

$2,825

$2,735

$2,765

$2,795

$2,825

$2,855

$159

$162

$166

$170

$173

$259

$265

$272

$279

$285

$201

$205

$209

$212

$216

$364

$371

$379

$386

$393

$259

$265

$272

$279

$285

$436

$443

$451

$458

$465

$2,855

$2,885

$2,915

$2,945

$2,975

$2,885

$2,915

$2,945

$2,975

$3,005

$177

$180

$184

$188

$191

$292

$298

$305

$312

$318

$219

$223

$227

$230

$234

$400

$407

$415

$422

$429

$292

$298

$305

$312

$318

$472

$479

$487

$494

$501

$3,005

$3,035

$3,065

$3,095

$3,125

$3,035

$3,065

$3,095

$3,125

$3,155

$195

$198

$202

$206

$209

$325

$331

$338

$345

$351

$237

$241

$245

$248

$252

$436

$443

$451

$458

$465

$325

$331

$338

$345

$351

$508

$515

$523

$530

$537

$3,155

$3,185

$3,215

$3,245

$3,275

$3,185

$3,215

$3,245

$3,275

$3,305

$213

$216

$220

$224

$227

$358

$364

$371

$378

$384

$255

$259

$263

$266

$270

$472

$479

$487

$494

$501

$358

$364

$371

$378

$384

$544

$551

$559

$566

$573

$3,305

$3,335

$3,365

$3,395

$3,425

$3,335

$3,365

$3,395

$3,425

$3,455

$231

$234

$238

$242

$245

$391

$397

$404

$411

$417

$273

$277

$281

$284

$288

$508

$515

$523

$530

$537

$391

$397

$404

$411

$417

$580

$587

$595

$602

$609

$3,455

$3,485

$3,515

$3,545

$3,575

$3,485

$3,515

$3,545

$3,575

$3,605

$249

$252

$256

$260

$263

$424

$430

$437

$444

$450

$291

$295

$299

$306

$312

$544

$551

$559

$566

$573

$424

$430

$437

$444

$450

$616

$623

$631

$638

$645

$3,605

$3,635

$3,665

$3,695

$3,725

$3,635

$3,665

$3,695

$3,725

$3,755

$267

$270

$274

$278

$281

$457

$463

$470

$477

$483

$319

$326

$332

$339

$345

$580

$587

$595

$602

$609

$457

$463

$470

$477

$483

$652

$659

$667

$674

$681

$3,755

$3,785

$3,815

$3,845

$3,785

$3,815

$3,845

$3,875

$285

$288

$292

$296

$490

$496

$503

$510

$352

$359

$365

$372

$616

$623

$631

$638

$490

$496

$503

$510

$688

$695

$703

$710

Publication 15-T (2026)

The Tentative Withholding Amount is:

19

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

SEMIMONTHLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

20

At least

$0

$340

$350

$360

But less

than

$340

$350

$360

$370

$370

$380

$390

$400

$410

Married Filing Jointly

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

The Tentative Withholding Amount is:

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$380

$390

$400

$410

$420

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$420

$430

$440

$450

$460

$430

$440

$450

$460

$470

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$470

$480

$490

$500

$510

$480

$490

$500

$510

$520

$0

$0

$0

$0

$0

$520

$530

$540

$550

$560

$530

$540

$550

$560

$570

$570

$580

$590

$605

$620

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

$0

$0

$0

$0

$0

$1

$2

$3

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$4

$5

$6

$7

$8

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$9

$10

$11

$12

$13

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$1

$0

$0

$0

$0

$0

$14

$15

$16

$17

$18

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$2

$3

$4

$5

$6

$0

$0

$0

$0

$0

$19

$20

$21

$22

$23

$580

$590

$605

$620

$635

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$7

$8

$9

$11

$12

$0

$0

$0

$0

$0

$24

$25

$26

$28

$30

$635

$650

$665

$680

$695

$650

$665

$680

$695

$710

$0

$0

$0

$0

$0

$0

$0

$0

$2

$3

$0

$0

$0

$0

$0

$14

$15

$17

$18

$20

$0

$0

$0

$2

$3

$32

$33

$35

$37

$39

$710

$725

$740

$755

$770

$725

$740

$755

$770

$785

$0

$0

$0

$0

$0

$5

$6

$8

$9

$11

$0

$0

$0

$0

$0

$21

$23

$24

$26

$27

$5

$6

$8

$9

$11

$41

$42

$44

$46

$48

$785

$800

$815

$830

$845

$800

$815

$830

$845

$860

$0

$0

$0

$0

$0

$12

$14

$15

$17

$18

$0

$0

$0

$0

$0

$29

$30

$32

$33

$35

$12

$14

$15

$17

$18

$50

$51

$53

$55

$57

$860

$875

$890

$905

$920

$875

$890

$905

$920

$935

$0

$0

$0

$0

$0

$20

$21

$23

$24

$26

$0

$0

$0

$0

$0

$36

$38

$40

$42

$44

$20

$21

$23

$24

$26

$59

$60

$62

$64

$66

$935

$950

$965

$980

$995

$950

$965

$980

$995

$1,010

$0

$0

$0

$0

$0

$27

$29

$30

$32

$33

$0

$0

$0

$0

$0

$45

$47

$49

$51

$53

$27

$29

$30

$32

$33

$68

$69

$71

$73

$75

$1,010

$1,025

$1,040

$1,055

$1,070

$1,025

$1,040

$1,055

$1,070

$1,085

$0

$0

$0

$0

$0

$35

$36

$38

$39

$41

$1

$3

$4

$6

$7

$54

$56

$58

$60

$62

$35

$36

$38

$39

$41

$77

$78

$80

$82

$84

$1,085

$1,100

$1,115

$1,130

$1,145

$1,100

$1,115

$1,130

$1,145

$1,160

$0

$0

$0

$0

$0

$42

$44

$45

$47

$48

$9

$10

$12

$13

$15

$63

$65

$67

$69

$71

$42

$44

$45

$47

$48

$86

$87

$89

$91

$93

Publication 15-T (2026)

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

SEMIMONTHLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

Married Filing Jointly

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Form W-4, Step 2,

Checkbox

withholding

At least

But less

than

$1,160

$1,175

$1,190

$1,205

$1,220

$1,175

$1,190

$1,205

$1,220

$1,235

$0

$0

$0

$0

$0

$50

$51

$53

$55

$56

$16

$18

$19

$21

$22

$72

$74

$76

$78

$80

$50

$51

$53

$55

$56

$95

$96

$98

$100

$102

$1,235

$1,250

$1,265

$1,280

$1,295

$1,250

$1,265

$1,280

$1,295

$1,310

$0

$0

$0

$0

$0

$58

$60

$62

$64

$65

$24

$25

$27

$28

$30

$81

$83

$85

$87

$89

$58

$60

$62

$64

$65

$104

$105

$107

$109

$111

$1,310

$1,325

$1,340

$1,355

$1,370

$1,325

$1,340

$1,355

$1,370

$1,385

$0

$0

$1

$2

$4

$67

$69

$71

$73

$74

$31

$33

$34

$36

$37

$90

$92

$94

$96

$98

$67

$69

$71

$73

$74

$113

$114

$116

$118

$120

$1,385

$1,400

$1,420

$1,440

$1,460

$1,400

$1,420

$1,440

$1,460

$1,480

$5

$7

$9

$11

$13

$76

$78

$81

$83

$86

$39

$40

$42

$44

$46

$99

$101

$104

$106

$109

$76

$78

$81

$83

$86

$122

$126

$131

$135

$139

$1,480

$1,500

$1,520

$1,540

$1,560

$1,500

$1,520

$1,540

$1,560

$1,580

$15

$17

$19

$21

$23

$88

$90

$93

$95

$98

$48

$50

$52

$54

$56

$111

$113

$116

$118

$121

$88

$90

$93

$95

$98

$144

$148

$153

$157

$161

$1,580

$1,600

$1,620

$1,640

$1,660

$1,600

$1,620

$1,640

$1,660

$1,680

$25

$27

$29

$31

$33

$100

$102

$105

$107

$110

$58

$60

$62

$64

$66

$123

$125

$128

$130

$133

$100

$102

$105

$107

$110

$166

$170

$175

$179

$183

$1,680

$1,700

$1,720

$1,740

$1,760

$1,700

$1,720

$1,740

$1,760

$1,780

$35

$37

$39

$41

$43

$112

$114

$117

$119

$122

$68

$70

$72

$75

$77

$135

$137

$140

$142

$145

$112

$114

$117

$119

$122

$188

$192

$197

$201

$205

$1,780

$1,800

$1,820

$1,840

$1,860

$1,800

$1,820

$1,840

$1,860

$1,880

$45

$47

$49

$51

$53

$124

$126

$129

$131

$134

$79

$82

$84

$87

$89

$147

$149

$152

$154

$157

$124

$126

$129

$131

$134

$210

$214

$219

$223

$227

$1,880

$1,900

$1,920

$1,940

$1,960

$1,900

$1,920

$1,940

$1,960

$1,980

$55

$57

$59

$61

$63

$136

$138

$141

$143

$146

$91

$94

$96

$99

$101

$159

$162

$166

$170

$175

$136

$138

$141

$143

$146

$232

$236

$241

$245

$249

$1,980

$2,000

$2,020

$2,040

$2,060

$2,000

$2,020

$2,040

$2,060

$2,080

$65

$67

$69

$71

$73

$148

$150

$153

$155

$158

$103

$106

$108

$111

$113

$179

$184

$188

$192

$197

$148

$150

$153

$155

$158

$254

$258

$263

$267

$271

$2,080

$2,100

$2,120

$2,140

$2,160

$2,100

$2,120

$2,140

$2,160

$2,180

$75

$77

$79

$81

$83

$160

$162

$165

$167

$170

$115

$118

$120

$123

$125

$201

$206

$210

$214

$219

$160

$162

$165

$167

$170

$276

$280

$285

$289

$293

$2,180

$2,200

$2,220

$2,240

$2,260

$2,200

$2,220

$2,240

$2,260

$2,280

$85

$87

$89

$91

$93

$172

$174

$177

$179

$182

$127

$130

$132

$135

$137

$223

$228

$232

$236

$241

$172

$174

$177

$179

$182

$298

$302

$307

$311

$315

$2,280

$2,300

$2,320

$2,340

$2,360

$2,300

$2,320

$2,340

$2,360

$2,380

$95

$97

$99

$101

$103

$184

$186

$189

$191

$194

$139

$142

$144

$147

$149

$245

$250

$254

$258

$263

$184

$186

$189

$191

$194

$320

$324

$329

$333

$337

Publication 15-T (2026)

The Tentative Withholding Amount is:

21

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

SEMIMONTHLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

22

Married Filing Jointly

Standard

withholding

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Form W-4, Step 2,

Checkbox

withholding

At least

But less

than

$2,380

$2,400

$2,420

$2,440

$2,460

$2,400

$2,420

$2,440

$2,460

$2,480

$105

$108

$110

$112

$115

$196

$198

$201

$203

$206

$151

$154

$156

$159

$161

$267

$272

$276

$280

$285

$196

$198

$201

$203

$206

$342

$346

$351

$355

$359

$2,480

$2,500

$2,520

$2,540

$2,575

$2,500

$2,520

$2,540

$2,575

$2,610

$117

$120

$122

$125

$129

$208

$210

$213

$216

$220

$163

$166

$168

$171

$176

$289

$294

$298

$304

$312

$208

$210

$213

$216

$220

$364

$368

$373

$379

$387

$2,610

$2,645

$2,680

$2,715

$2,750

$2,645

$2,680

$2,715

$2,750

$2,785

$134

$138

$142

$146

$150

$224

$229

$233

$237

$241

$180

$184

$188

$192

$197

$319

$327

$335

$343

$352

$224

$229

$233

$237

$241

$396

$404

$413

$421

$429

$2,785

$2,820

$2,855

$2,890

$2,925

$2,820

$2,855

$2,890

$2,925

$2,960

$155

$159

$163

$167

$171

$249

$256

$264

$272

$279

$201

$205

$209

$213

$218

$360

$368

$377

$385

$394

$249

$256

$264

$272

$279

$438

$446

$455

$463

$471

$2,960

$2,995

$3,030

$3,065

$3,100

$2,995

$3,030

$3,065

$3,100

$3,135

$176

$180

$184

$188

$192

$287

$295

$303

$310

$318

$222

$226

$230

$234

$239

$402

$410

$419

$427

$436

$287

$295

$303

$310

$318

$480

$488

$497

$505

$513

$3,135

$3,170

$3,205

$3,240

$3,275

$3,170

$3,205

$3,240

$3,275

$3,310

$197

$201

$205

$209

$213

$326

$333

$341

$349

$356

$243

$247

$251

$255

$260

$444

$452

$461

$469

$478

$326

$333

$341

$349

$356

$522

$530

$539

$547

$555

$3,310

$3,345

$3,380

$3,415

$3,450

$3,345

$3,380

$3,415

$3,450

$3,485

$218

$222

$226

$230

$234

$364

$372

$380

$387

$395

$264

$268

$272

$276

$281

$486

$494

$503

$511

$520

$364

$372

$380

$387

$395

$564

$572

$581

$589

$597

$3,485

$3,520

$3,555

$3,590

$3,625

$3,520

$3,555

$3,590

$3,625

$3,660

$239

$243

$247

$251

$255

$403

$410

$418

$426

$433

$285

$289

$293

$297

$302

$528

$536

$545

$553

$562

$403

$410

$418

$426

$433

$606

$614

$623

$631

$639

$3,660

$3,695

$3,730

$3,765

$3,800

$3,695

$3,730

$3,765

$3,800

$3,835

$260

$264

$268

$272

$276

$441

$449

$457

$464

$472

$306

$310

$314

$318

$323

$570

$578

$587

$595

$604

$441

$449

$457

$464

$472

$648

$656

$665

$673

$681

$3,835

$3,870

$3,905

$3,940

$3,975

$3,870

$3,905

$3,940

$3,975

$4,010

$281

$285

$289

$293

$297

$480

$487

$495

$503

$510

$330

$338

$346

$353

$361

$612

$620

$629

$637

$646

$480

$487

$495

$503

$510

$690

$698

$707

$715

$723

$4,010

$4,045

$4,080

$4,115

$4,150

$4,045

$4,080

$4,115

$4,150

$4,185

$302

$306

$310

$314

$318

$518

$526

$534

$541

$549

$369

$377

$384

$392

$400

$654

$662

$671

$679

$688

$518

$526

$534

$541

$549

$732

$740

$749

$757

$765

The Tentative Withholding Amount is:

Publication 15-T (2026)

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

MONTHLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

At least

$0

$675

$695

$715

But less

than

$675

$695

$715

$735

$735

$755

$775

$795

$815

Married Filing Jointly

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

The Tentative Withholding Amount is:

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$755

$775

$795

$815

$835

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$835

$855

$875

$895

$915

$855

$875

$895

$915

$935

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$935

$955

$975

$995

$1,015

$955

$975

$995

$1,015

$1,035

$0

$0

$0

$0

$0

$1,035

$1,055

$1,075

$1,095

$1,115

$1,055

$1,075

$1,095

$1,115

$1,135

$1,135

$1,155

$1,175

$1,195

$1,225

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

$0

$0

$0

$0

$0

$1

$3

$5

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$7

$9

$11

$13

$15

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$17

$19

$21

$23

$25

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$2

$0

$0

$0

$0

$0

$27

$29

$31

$33

$35

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$4

$6

$8

$10

$12

$0

$0

$0

$0

$0

$37

$39

$41

$43

$45

$1,155

$1,175

$1,195

$1,225

$1,255

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$14

$16

$18

$20

$23

$0

$0

$0

$0

$0

$47

$49

$51

$54

$58

$1,255

$1,285

$1,315

$1,345

$1,375

$1,285

$1,315

$1,345

$1,375

$1,405

$0

$0

$0

$0

$0

$0

$0

$0

$2

$5

$0

$0

$0

$0

$0

$26

$29

$32

$35

$38

$0

$0

$0

$2

$5

$62

$65

$69

$72

$76

$1,405

$1,435

$1,465

$1,495

$1,525

$1,435

$1,465

$1,495

$1,525

$1,555

$0

$0

$0

$0

$0

$8

$11

$14

$17

$20

$0

$0

$0

$0

$0

$41

$44

$47

$50

$53

$8

$11

$14

$17

$20

$80

$83

$87

$90

$94

$1,555

$1,585

$1,615

$1,645

$1,675

$1,585

$1,615

$1,645

$1,675

$1,705

$0

$0

$0

$0

$0

$23

$26

$29

$32

$35

$0

$0

$0

$0

$0

$56

$59

$62

$65

$68

$23

$26

$29

$32

$35

$98

$101

$105

$108

$112

$1,705

$1,735

$1,765

$1,795

$1,825

$1,735

$1,765

$1,795

$1,825

$1,855

$0

$0

$0

$0

$0

$38

$41

$44

$47

$50

$0

$0

$0

$0

$0

$71

$75

$78

$82

$85

$38

$41

$44

$47

$50

$116

$119

$123

$126

$130

$1,855

$1,885

$1,915

$1,945

$1,975

$1,885

$1,915

$1,945

$1,975

$2,005

$0

$0

$0

$0

$0

$53

$56

$59

$62

$65

$0

$0

$0

$0

$0

$89

$93

$96

$100

$103

$53

$56

$59

$62

$65

$134

$137

$141

$144

$148

$2,005

$2,035

$2,065

$2,095

$2,125

$2,035

$2,065

$2,095

$2,125

$2,155

$0

$0

$0

$0

$0

$68

$71

$74

$77

$80

$1

$4

$7

$10

$13

$107

$111

$114

$118

$121

$68

$71

$74

$77

$80

$152

$155

$159

$162

$166

$2,155

$2,185

$2,215

$2,245

$2,275

$2,185

$2,215

$2,245

$2,275

$2,305

$0

$0

$0

$0

$0

$83

$86

$89

$92

$95

$16

$19

$22

$25

$28

$125

$129

$132

$136

$139

$83

$86

$89

$92

$95

$170

$173

$177

$180

$184

Publication 15-T (2026)

23

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

MONTHLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

24

Married Filing Jointly

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Form W-4, Step 2,

Checkbox

withholding

At least

But less

than

$2,305

$2,335

$2,365

$2,395

$2,425

$2,335

$2,365

$2,395

$2,425

$2,455

$0

$0

$0

$0

$0

$98

$101

$104

$108

$111

$31

$34

$37

$40

$43

$143

$147

$150

$154

$157

$98

$101

$104

$108

$111

$188

$191

$195

$198

$202

$2,455

$2,485

$2,515

$2,545

$2,575

$2,485

$2,515

$2,545

$2,575

$2,605

$0

$0

$0

$0

$0

$115

$118

$122

$126

$129

$46

$49

$52

$55

$58

$161

$165

$168

$172

$175

$115

$118

$122

$126

$129

$206

$209

$213

$216

$220

$2,605

$2,635

$2,665

$2,695

$2,725

$2,635

$2,665

$2,695

$2,725

$2,755

$0

$0

$0

$3

$6

$133

$136

$140

$144

$147

$61

$64

$67

$70

$73

$179

$183

$186

$190

$193

$133

$136

$140

$144

$147

$224

$227

$231

$234

$238

$2,755

$2,785

$2,825

$2,865

$2,905

$2,785

$2,825

$2,865

$2,905

$2,945

$9

$12

$16

$20

$24

$151

$155

$160

$165

$169

$76

$79

$83

$87

$91

$197

$201

$206

$211

$216

$151

$155

$160

$165

$169

$242

$249

$258

$267

$276

$2,945

$2,985

$3,025

$3,065

$3,105

$2,985

$3,025

$3,065

$3,105

$3,145

$28

$32

$36

$40

$44

$174

$179

$184

$189

$193

$95

$99

$103

$107

$111

$220

$225

$230

$235

$240

$174

$179

$184

$189

$193

$284

$293

$302

$311

$320

$3,145

$3,185

$3,225

$3,265

$3,305

$3,185

$3,225

$3,265

$3,305

$3,345

$48

$52

$56

$60

$64

$198

$203

$208

$213

$217

$115

$119

$123

$127

$131

$244

$249

$254

$259

$264

$198

$203

$208

$213

$217

$328

$337

$346

$355

$364

$3,345

$3,385

$3,425

$3,465

$3,505

$3,385

$3,425

$3,465

$3,505

$3,545

$68

$72

$76

$80

$84

$222

$227

$232

$237

$241

$135

$139

$143

$147

$152

$268

$273

$278

$283

$288

$222

$227

$232

$237

$241

$372

$381

$390

$399

$408

$3,545

$3,585

$3,625

$3,665

$3,705

$3,585

$3,625

$3,665

$3,705

$3,745

$88

$92

$96

$100

$104

$246

$251

$256

$261

$265

$157

$162

$166

$171

$176

$292

$297

$302

$307

$312

$246

$251

$256

$261

$265

$416

$425

$434

$443

$452

$3,745

$3,785

$3,825

$3,865

$3,905

$3,785

$3,825

$3,865

$3,905

$3,945

$108

$112

$116

$120

$124

$270

$275

$280

$285

$289

$181

$186

$190

$195

$200

$316

$321

$329

$338

$346

$270

$275

$280

$285

$289

$460

$469

$478

$487

$496

$3,945

$3,985

$4,025

$4,065

$4,105

$3,985

$4,025

$4,065

$4,105

$4,145

$128

$132

$136

$140

$144

$294

$299

$304

$309

$313

$205

$210

$214

$219

$224

$355

$364

$373

$382

$390

$294

$299

$304

$309

$313

$504

$513

$522

$531

$540

$4,145

$4,185

$4,225

$4,265

$4,305

$4,185

$4,225

$4,265

$4,305

$4,345

$148

$152

$156

$160

$164

$318

$323

$328

$333

$337

$229

$234

$238

$243

$248

$399

$408

$417

$426

$434

$318

$323

$328

$333

$337

$548

$557

$566

$575

$584

$4,345

$4,385

$4,425

$4,465

$4,505

$4,385

$4,425

$4,465

$4,505

$4,545

$168

$172

$176

$180

$184

$342

$347

$352

$357

$361

$253

$258

$262

$267

$272

$443

$452

$461

$470

$478

$342

$347

$352

$357

$361

$592

$601

$610

$619

$628

$4,545

$4,585

$4,625

$4,665

$4,705

$4,585

$4,625

$4,665

$4,705

$4,745

$188

$192

$196

$200

$204

$366

$371

$376

$381

$385

$277

$282

$286

$291

$296

$487

$496

$505

$514

$522

$366

$371

$376

$381

$385

$636

$645

$654

$663

$672

The Tentative Withholding Amount is:

Publication 15-T (2026)

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

MONTHLY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

Married Filing Jointly

Standard

withholding

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Form W-4, Step 2,

Checkbox

withholding

At least

But less

than

$4,745

$4,785

$4,825

$4,865

$4,905

$4,785

$4,825

$4,865

$4,905

$4,945

$208

$213

$218

$223

$228

$390

$395

$400

$405

$409

$301

$306

$310

$315

$320

$531

$540

$549

$558

$566

$390

$395

$400

$405

$409

$680

$689

$698

$707

$716

$4,945

$4,985

$5,025

$5,065

$5,105

$4,985

$5,025

$5,065

$5,105

$5,175

$232

$237

$242

$247

$253

$414

$419

$424

$429

$435

$325

$330

$334

$339

$346

$575

$584

$593

$602

$614

$414

$419

$424

$429

$435

$724

$733

$742

$751

$764

$5,175

$5,245

$5,315

$5,385

$5,455

$5,245

$5,315

$5,385

$5,455

$5,525

$262

$270

$279

$287

$295

$444

$452

$460

$469

$477

$354

$363

$371

$379

$388

$629

$644

$660

$675

$692

$444

$452

$460

$469

$477

$781

$798

$815

$831

$848

$5,525

$5,595

$5,665

$5,735

$5,805

$5,595

$5,665

$5,735

$5,805

$5,875

$304

$312

$321

$329

$337

$487

$503

$518

$534

$549

$396

$405

$413

$421

$430

$709

$726

$743

$759

$776

$487

$503

$518

$534

$549

$865

$882

$899

$915

$932

$5,875

$5,945

$6,015

$6,085

$6,155

$5,945

$6,015

$6,085

$6,155

$6,225

$346

$354

$363

$371

$379

$564

$580

$595

$611

$626

$438

$447

$455

$463

$472

$793

$810

$827

$843

$860

$564

$580

$595

$611

$626

$949

$966

$983

$999

$1,016

$6,225

$6,295

$6,365

$6,435

$6,505

$6,295

$6,365

$6,435

$6,505

$6,575

$388

$396

$405

$413

$421

$641

$657

$672

$688

$703

$480

$489

$497

$505

$514

$877

$894

$911

$927

$944

$641

$657

$672

$688

$703

$1,033

$1,050

$1,067

$1,083

$1,100

$6,575

$6,645

$6,715

$6,785

$6,855

$6,645

$6,715

$6,785

$6,855

$6,925

$430

$438

$447

$455

$463

$718

$734

$749

$765

$780

$522

$531

$539

$547

$556

$961

$978

$995

$1,011

$1,028

$718

$734

$749

$765

$780

$1,117

$1,134

$1,151

$1,167

$1,184

$6,925

$6,995

$7,065

$7,135

$7,205

$6,995

$7,065

$7,135

$7,205

$7,275

$472

$480

$489

$497

$505

$795

$811

$826

$842

$857

$564

$573

$581

$589

$598

$1,045

$1,062

$1,079

$1,095

$1,112

$795

$811

$826

$842

$857

$1,201

$1,218

$1,235

$1,251

$1,268

$7,275

$7,345

$7,415

$7,485

$7,555

$7,345

$7,415

$7,485

$7,555

$7,625

$514

$522

$531

$539

$547

$872

$888

$903

$919

$934

$606

$615

$623

$631

$640

$1,129

$1,146

$1,163

$1,179

$1,196

$872

$888

$903

$919

$934

$1,285

$1,302

$1,319

$1,335

$1,352

$7,625

$7,695

$7,765

$7,835

$7,905

$7,695

$7,765

$7,835

$7,905

$7,975

$556

$564

$573

$581

$589

$949

$965

$980

$996

$1,011

$651

$666

$682

$697

$712

$1,213

$1,230

$1,247

$1,263

$1,280

$949

$965

$980

$996

$1,011

$1,369

$1,386

$1,403

$1,419

$1,436

$7,975

$8,045

$8,115

$8,185

$8,255

$8,045

$8,115

$8,185

$8,255

$8,325

$598

$606

$615

$623

$631

$1,026

$1,042

$1,057

$1,073

$1,088

$728

$743

$759

$774

$789

$1,297

$1,314

$1,331

$1,347

$1,364

$1,026

$1,042

$1,057

$1,073

$1,088

$1,453

$1,470

$1,487

$1,503

$1,520

$8,325

$8,395

$640

$1,103

$805

$1,381

$1,103

$1,537

Publication 15-T (2026)

The Tentative Withholding Amount is:

25

2026 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later

DAILY Payroll Period

If the Adjusted Wage

Amount (line 1h) is

26

At least

$0

$35

$40

$45

But less

than

$35

$40

$45

$50

$50

$55

$60

$65

$70

Married Filing Jointly

Standard

withholding

Head of Household

Form W-4, Step 2,

Checkbox

withholding

Standard

withholding

Single or Married Filing Separately

Form W-4, Step 2,

Checkbox

withholding

The Tentative Withholding Amount is:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.10

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$55

$60

$65

$70

$75

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.10

$0.60

$1.10

$0.00

$0.00

$0.00

$0.00

$0.00

$75

$80

$85

$90

$95

$80

$85

$90

$95

$100

$0.00

$0.00

$0.00

$0.00

$0.00

$1.60

$2.10

$2.60

$3.10

$3.60

$100

$105

$110

$115

$120

$105

$110

$115

$120

$125

$0.00

$0.00

$0.00

$0.00

$0.00

$125

$130

$135

$140

$145

$130

$135

$140

$145

$150

$150

$155

$160

$165

$170

Standard

withholding

Form W-4, Step 2,

Checkbox

withholding

$0.00

$0.00

$0.00

$0.00

$0.00

$0.70

$1.20

$1.70

$0.60

$1.10

$1.60

$2.10

$2.60

$0.00

$0.00

$0.10

$0.60

$1.10

$2.20

$2.70

$3.30

$3.90

$4.50

$0.00

$0.00

$0.00

$0.00

$0.50

$3.10

$3.60

$4.20

$4.80

$5.40

$1.60

$2.10

$2.60

$3.10

$3.60

$5.10

$5.70

$6.30

$6.90

$7.50

$4.10

$4.60

$5.10

$5.70

$6.30

$1.00

$1.50

$2.00

$2.50

$3.00

$6.00

$6.60

$7.20

$7.80

$8.40

$4.10

$4.60

$5.10

$5.70

$6.30

$8.10

$8.70

$9.30

$9.90

$10.50

$0.40

$0.90

$1.40

$1.90

$2.40

$6.90

$7.50

$8.10

$8.70

$9.30

$3.50

$4.00

$4.50

$5.00

$5.50

$9.00

$9.60

$10.20

$10.80

$11.40

$6.90

$7.50

$8.10

$8.70

$9.30

$11.10

$12.20

$13.30

$14.40

$15.50

$155

$160

$165

$170

$175

$2.90

$3.40

$3.90

$4.40

$4.90

$9.90

$10.50

$11.10

$11.70

$12.30

$6.00

$6.50

$7.00

$7.60

$8.20

$12.00

$12.60

$13.20

$13.80

$14.40

$9.90

$10.50

$11.10

$11.70

$12.30

$16.60

$17.70

$18.80

$19.90

$21.00

$175

$180

$185

$190

$195

$180

$185

$190

$195

$200

$5.40

$5.90

$6.40

$6.90

$7.40

$12.90

$13.50

$14.10

$14.70

$15.30

$8.80

$9.40

$10.00

$10.60

$11.20

$15.20

$16.30

$17.40

$18.50

$19.60

$12.90

$13.50

$14.10

$14.70

$15.30

$22.10

$23.20

$24.30

$25.40

$26.50

$200

$205

$210

$215

$220

$205

$210

$215

$220

$225

$7.90

$8.40

$8.90

$9.40

$9.90

$15.90

$16.50

$17.10

$17.70

$18.30

$11.80

$12.40

$13.00

$13.60

$14.20

$20.70

$21.80

$22.90

$24.00

$25.10

$15.90

$16.50

$17.10

$17.70

$18.30

$27.60

$28.70

$29.80

$30.90

$32.00

$225

$230

$235

$240

$245

$230

$235

$240

$245

$250

$10.50

$11.10

$11.70

$12.30

$12.90

$18.90

$19.50

$20.10

$20.70

$21.30

$14.80

$15.40

$16.00

$16.60

$17.20

$26.20

$27.30

$28.40

$29.50

$30.60

$18.90

$19.50

$20.10

$20.70

$21.30

$33.10

$34.20

$35.30

$36.50

$37.70

$250

$255

$260

$265

$270

$255

$260

$265

$270

$275

$13.50

$14.10

$14.70

$15.30

$15.90

$21.90

$22.70

$23.80

$24.90

$26.00

$17.80

$18.40

$19.00

$19.60

$20.20

$31.70

$32.90

$34.10

$35.30

$36.50

$21.90

$22.70