TL;DR
- ✅ Withhold at least 90% of this year’s tax or 100% of last year’s (110% if last year’s income was over $150,000)
- ✅ Owe under $1,000 at filing and there is no penalty
- ✅ Anything withheld above your real tax comes back as a refund
- ✅ Fix a gap with a flat amount in Step 4(c) of your W-4
The IRS rule: the safe harbor
You avoid an underpayment penalty if your withholding and estimated payments for the year add up to at least the smaller of 90 percent of your 2026 tax or 100 percent of your 2025 tax. If your 2025 adjusted gross income was above $150,000 ($75,000 if married filing separately), the prior-year test is 110 percent. Details are in our safe harbor guide.
What typical withholding looks like in 2026
The table shows federal income tax on wages alone for 2026, after the standard deduction and before any credits, which is roughly what a single-job employee with no W-4 adjustments will have withheld. Children, other credits and deductions lower it.
| Annual wages | Single | Married filing jointly |
|---|---|---|
| $30,000 | $1,420 | $0 |
| $40,000 | $2,620 | $780 |
| $50,000 | $3,820 | $1,780 |
| $60,000 | $5,020 | $2,840 |
| $75,000 | $7,670 | $4,640 |
| $100,000 | $13,170 | $7,640 |
| $150,000 | $24,734 | $15,340 |
Married figures assume one income of that size and no children. Two incomes are higher in total, which is why couples who both work often under-withhold; see W-4 for couples who both work.
See exactly how much you should withhold — free
Enter your pay and situation to get the federal amount per paycheck and the numbers for each W-4 line.
Open the W-4 Calculator →A three-step check: are you withholding enough?
1. Estimate this year’s tax
Use last year’s return as a starting point, or the table above. Adjust for raises, side income, new children and other changes.
2. Project your withholding
Take year-to-date federal withholding from your latest pay stub and add what will be withheld for the paychecks left. A quick version: federal withholding per paycheck times the number of paychecks in the year.
3. Compare
If projected withholding is at least 90% of this year’s tax or 100% of last year’s, you are safe. If it is higher than you need, you will get a refund. If it is lower, add the difference to Step 4(c), divided by the paychecks left.
⚠️ Situations that usually need more
A second job or working spouse, side income, a bonus year, or a large amount of interest or dividends. See W-4 with two jobs, W-4 with side income, and the Step 4(c) guide.
If you are already behind, read how to stop owing taxes. If you would rather keep more of each paycheck and accept a small bill or refund, see refund vs. adjusting your W-4.
Frequently asked questions
How much federal tax should be withheld from my paycheck?
Enough that your withholding plus any estimated payments covers the smaller of 90 percent of your 2026 tax or 100 percent of your 2025 tax (110 percent if your 2025 adjusted gross income was over $150,000). Anything above that is a refund.
What percent of my paycheck is withheld for federal income tax?
It depends on your pay, filing status and W-4. For a single filer with one job and no adjustments, roughly 7 percent of gross pay at $40,000 a year, 8 percent at $60,000 and 13 percent at $100,000. A married couple filing jointly pays a lower share at the same income.
How do I know if I am withholding enough?
Compare your year-to-date federal withholding on a recent pay stub with your expected tax for the year. If you are on pace to cover at least 90 percent of this year’s tax, or 100 percent of last year’s, you are safe from a penalty.
Is there a penalty for not withholding enough?
Possibly. You can owe an underpayment penalty if you owe $1,000 or more at filing and you missed the safe harbor. If you owe less than $1,000 after withholding and credits, there is no penalty.
Does FICA count toward my income tax withholding?
No. Social Security and Medicare tax (7.65 percent) are separate from federal income tax withholding, and they do not reduce what you owe in income tax.
Key terms in this article
Related guides
IRS Safe Harbor: How to Avoid Underpayment Penalties on Your W-4 (2026)
The IRS charges penalties when you underpay by too much. The safe harbor rules let you optimize your W-4 aggressively without triggering them.
How to Stop Owing Taxes at Tax Time: Fix Your W-4 (2026)
Owe the IRS every April? Why withholding falls short and which W-4 lines close the gap on your next paycheck.
W-4 Step 4(c): How Much Extra Withholding to Enter (2026)
The formula for the Step 4(c) amount, with worked examples for owing in April, bigger refunds and side income.
How Tax Withholding Works: What Is Taken Out of Your Paycheck (2026)
What federal withholding is, how your employer calculates it from your W-4, what FICA adds, and why you can still owe or get a refund.
Too Much or Too Little Tax Withheld? How to Tell and Fix Your W-4 (2026)
Signs, causes and W-4 fixes for withholding that is too high or too low, with a two-minute check.
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