Definition
IRS Publication 15-T (Federal Income Tax Withholding Methods) is the annual IRS document that contains the official withholding tables and formulas employers must use to calculate federal income tax withholding. It's updated each year to reflect new tax brackets, standard deduction amounts, and any legislative changes.
For 2026, Publication 15-T includes two calculation methods: the Percentage Method (formula-based, used for computerized payroll) and the Wage Bracket Method (lookup tables organized by pay period and filing status). Most large employers use the Percentage Method because it's more precise and easier to automate.
This calculator implements the 2026 Percentage Method tables from Publication 15-T — the same tables your employer's payroll software uses.
How this affects your W-4
Everything this calculator computes is derived directly from IRS Publication 15-T. The withholding amounts shown are what your employer should calculate given the same inputs.
If you want to verify the calculator's results manually, the Percentage Method and the Wage Bracket Method are both in Publication 15-T, available free at IRS.gov.
See how irs publication 15-t affects your withholding
Use the free W-4 calculator to calculate your exact withholding with your specific situation.
Open the W-4 Calculator →Read the guide
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Related terms
Percentage Method
The formula-based IRS withholding calculation method — used by most computerized payroll systems.
Wage Bracket Method
The IRS lookup-table approach to calculating withholding — an alternative to the Percentage Method.
Withholding
Taxes your employer takes out of each paycheck and sends to the IRS and your state before you receive your pay.