How Our Calculators Work

Every number on this site is produced by a documented formula applied to a documented data table. This page explains the general approach; each calculator page lists its exact inputs, tables, and worked examples.

Data sources

  • Federal income tax: IRS Revenue Procedure 2025-32 (tax year 2026), including the standard deduction and marginal brackets for Single and Married Filing Jointly. The "One Big Beautiful Bill" (P.L. 119-21) made the TCJA rate structure permanent and added an enhanced standard deduction through 2028.
  • Payroll tax (FICA): Social Security Administration announcements — for 2026, a 6.2% Social Security tax up to the $184,500 wage base, 1.45% Medicare tax on all wages, plus 0.9% Additional Medicare Tax above $200,000 (single) / $250,000 (joint).
  • State income tax: where a calculator includes state tax, the page names the state's 2026 tables or states explicitly that the state is not yet covered.

How we calculate

  1. Start from gross pay as you enter it (annual salary or hourly wage × hours).
  2. Subtract pre-tax deductions you specify (401(k), HSA, health premiums) to get an adjusted figure where applicable.
  3. Apply the standard deduction for your filing status to get federal taxable income. (We use the standard deduction, not itemized — most filers take the standard deduction.)
  4. Apply marginal brackets — only the income inside each bracket is taxed at that bracket's rate. Moving into a higher bracket never taxes all your income at the higher rate.
  5. Apply FICA to the appropriate wage base.
  6. Divide by pay frequency for per-paycheck figures.

Verification process

  • Every January we re-check federal tables against IRS publications before updating the site's tax year.
  • Each calculator includes a worked example with hand-checkable arithmetic.
  • Reader corrections are investigated against the source tables; confirmed errors are fixed and the fix is noted.

What we don't do

  • We don't estimate state and local taxes unless the page explicitly says so and names the tables.
  • We don't account for tax credits, itemized deductions, or special situations (e.g., self-employment tax uses different rules — see our dedicated calculators).
  • We don't give advice. These are estimates for planning and curiosity. For filing decisions, use IRS publications or a tax professional.

Worked example: marginal brackets

Single filer, $85,000 salary, 2026 tax year, standard deduction $16,100:

Step Math
Taxable income $85,000 − $16,100 = $68,900
10% bracket $12,400 × 10% = $1,240
12% bracket ($50,400 − $12,400) × 12% = $4,560
22% bracket ($68,900 − $50,400) × 22% = $4,070
Total federal tax $9,870

Effective rate: $9,870 ÷ $85,000 ≈ 11.6% — even though the filer's marginal rate is 22%.