How WageSplit Calculates Your Paycheck

Last updated: April 2026

Overview

WageSplit uses publicly available government data to estimate take-home pay. All federal figures are sourced from the IRS and the Social Security Administration (SSA). State figures are sourced from each state's Department of Revenue or equivalent tax authority. This page explains exactly what data we use and how we apply it.

Federal Income Tax Brackets (2026)

The US federal income tax system is progressive — meaning different portions of your income are taxed at different rates. We apply the 2026 brackets from IRS Publication 15-T.

Single Filers:

  • 10% on taxable income up to $11,925
  • 12% on income from $11,925 to $48,475
  • 22% on income from $48,475 to $103,350
  • 24% on income from $103,350 to $197,300
  • 32% on income from $197,300 to $250,525
  • 35% on income from $250,525 to $626,350
  • 37% on income over $626,350

Married Filing Jointly:

  • 10% on taxable income up to $23,850
  • 12% on income from $23,850 to $96,950
  • 22% on income from $96,950 to $206,700
  • 24% on income from $206,700 to $394,600
  • 32% on income from $394,600 to $501,050
  • 35% on income from $501,050 to $751,600
  • 37% on income over $751,600

These brackets apply to taxable income — your gross income minus the standard deduction and any pre-tax deductions you enter.

Standard Deduction (2026)

Before applying tax brackets, we subtract the standard deduction to arrive at taxable income:

  • Single: $15,000
  • Married Filing Jointly: $30,000
  • Head of Household: $22,500

Source: IRS Rev. Proc. 2025-28 (inflation adjustments for 2026).

FICA Taxes (Social Security and Medicare)

FICA taxes apply to gross wages — before the standard deduction. They fund Social Security and Medicare programs.

Social Security: 6.2%

Applied on wages up to the Social Security wage base of $176,100 for 2026, as announced by the Social Security Administration. Wages above $176,100 are not subject to Social Security tax. Maximum Social Security tax for 2026: $10,918.20.

Medicare: 1.45%

Applied on all wages with no cap. High earners also pay an Additional Medicare Tax of 0.9% on wages over $200,000 (single) or $250,000 (married filing jointly), per IRC Section 3101(b)(2).

Note: Employers pay a matching 6.2% Social Security and 1.45% Medicare on each employee's wages. These employer contributions are not reflected in take-home pay calculations.

State Income Tax Methodology

State income tax rates are sourced directly from each state's Department of Revenue (or equivalent tax authority) for tax year 2026. We apply these rates as follows:

  • Flat-rate states (e.g., Pennsylvania at 3.07%, Illinois at 4.95%): We apply the flat rate to gross income as a simplified estimate.
  • Progressive-bracket states (e.g., California, New York): We apply the effective marginal rate for the income level entered. For detailed state-by-state bracket tables, see the individual state calculator pages.
  • No-income-tax states (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming): State tax is $0.

Our state calculators do not currently account for local income taxes (e.g., New York City tax, Philadelphia wage tax) unless otherwise noted on the specific state page. Local taxes can add 1–4% in some jurisdictions. Always check your local tax authority for the most accurate estimate.

What Our Calculators Do Not Include

To keep calculations fast and accessible, we do not account for:

  • Pre-tax deductions you haven't entered (401k contributions, HSA, FSA, health insurance premiums)
  • Tax credits (child tax credit, earned income credit, education credits)
  • Itemized deductions
  • Alternative Minimum Tax (AMT)
  • Multiple jobs or household income from a spouse
  • Self-employment income or freelance earnings

For a precise tax liability calculation, consult a licensed CPA or use the IRS Tax Withholding Estimator.

Update Schedule

We review and update all calculators at the start of each tax year when the IRS releases updated Publication 15-T and the SSA announces the Social Security wage base. Mid-year corrections are pushed as needed if state rates change.

Current data reflects tax year 2026, verified April 2026.

Found an Error?

If you spot an inaccuracy — a rate that's out of date, a calculation that doesn't match official IRS tables, or a state bracket that's wrong — please contact us. We take corrections seriously and update promptly.