Built on transparent assumptions.

Choose annual gross W-2 wages, a state and filing status. For regular pay, the model subtracts the federal standard deduction before applying marginal federal brackets. It applies the selected state schedule after the state deduction, then adds employee FICA. Estimated net income is gross wages minus these three tax components.

Monthly estimates divide annual net income by 12; biweekly by 26; weekly by 52. Hourly input is annualized as rate × hours per week × 52. The fixed examples on state pages use single filing status and illustrative salaries. They are independent of any values entered in the calculator.

The engine estimates annual tax using simplified assumptions. An employer's actual withholding can differ because of Form W-4 elections, year-to-date wages and payroll-specific rules. The examples are generated by Kipnet, not official IRS results.

• IRS tax-year 2026 inflation adjustments — federal bracket and standard-deduction reference.
• IRS Publication 15 — employment taxes and supplemental withholding guidance. The IRS PDF may change editions; check its year.
• Tax Foundation 2026 state income-tax compilation — secondary comparison source for state rates. State revenue-department guidance controls when figures differ.

The source snapshot date describes the existing model, not a new audit of all tax rules. Estimates omit local taxes, dependent credits, itemized deductions and employee benefits. State-specific deductions and exemptions may be simplified.

Regular-pay estimates apply the 2026 federal progressive brackets and standard deductions for the selected filing status. Employee FICA estimates include Social Security up to the applicable wage base, Medicare on wages, and Additional Medicare withholding above the applicable threshold.

Primary references include IRS tax-year 2026 inflation-adjustment materials and IRS Publication 15. Kipnet does not model every payroll situation, credit, deduction, benefit, or withholding election.

Bonus Pay uses a federal supplemental withholding estimate of 22%, normal employee FICA treatment, and the selected state's wage-tax schedule applied to the bonus amount without applying a second standard deduction. This is a planning estimate of withholding, not a determination of final tax liability.

State schedules are based on published 2026 brackets, flat rates, and standard-deduction baselines. The model identifies states that do not levy a general state income tax on wage income. It intentionally excludes city and county income taxes, credits, dependents, itemization, residency nuances, and other taxpayer-specific adjustments.

State-rate references are cross-checked against Tax Foundation's 2026 state income-tax rate and bracket compilation, alongside applicable public tax guidance.

Salary benchmarks are planning figures derived from U.S. Bureau of Labor Statistics May 2024 OEWS state estimates. Housing inputs use U.S. Census Bureau 2024 American Community Survey tables, and regional-price-parity inputs use U.S. Bureau of Economic Analysis 2024 data. They are not job offers, individualized compensation advice, or real-estate valuations.

Kipnet is an educational calculator. Rules and personal circumstances can change the result materially. Review the Terms of Service before relying on an estimate, and verify consequential decisions with a qualified professional or the appropriate government agency.