{"content_id":"wo7zxzpdj0","slug":"irs-tax-withholding-estimator-2026","locale":"en","schema_type":"HowTo","category":"how_to","category_name":"How-to","title":"2026 IRS Withholding Calculator Guide","summary":"W-2 employees and pension recipients who have federal income tax withheld can use the IRS calculator to see how much to adjust their withholding. Enter recent statements and deduction information, then submit W-4 or W-4P to the payer based on the results.","sponsorship_disclosure":null,"affiliate_disclosure":null,"commerce_disclosure":null,"author":{"name":"OnBinder Editorial Team","url":"https://onbinder.com/ko/about"},"key_points":["Check whether you receive W-2 wages or a pension subject to withholding.","Prepare your latest statements and projected 2026 income and deduction information.","Enter your filing status and the amount withheld from each income source in the IRS calculator.","Review your estimated refund or additional tax due and the recommended amounts for each form.","Submit the required W-4 or W-4P to the payer, then check your statement after it takes effect."],"content_markdown":"W-2 employees or pension recipients who have federal tax withheld should use the IRS calculator. Prepare your most recent statements and deduction records. Based on the results, submit W-4 or W-4P to the payer. Check with the payer to find out when the change must be submitted to affect year-end pay.\n\nThe calculations are based on the IRS announcement of March 12, 2026, and 2026 guidance.\n\n## IRS Withholding Calculation Process\n\nStart your calculation in the IRS Tax Withholding Estimator. This tool is a free estimator used to adjust federal income tax withholding. Withholding is a system in which the payer deducts taxes from income in advance and pays them to the government.\n\n1. **Check whether you are eligible to use it.** You must have W-2 wages or a pension subject to withholding. Nonresident aliens for U.S. tax purposes are not eligible to use it.\n2. **Gather recent records.** Prepare your most recent statements from your current jobs and pensions. If you are married filing jointly, include your spouse's records as well.\n3. **Enter your filing status and income.** First select your dependents and filing status. For each source of income, enter the payment frequency and withholding amount separately.\n4. **Review deductions and results.** Include the deductions and tax credits you expect to claim. Check your estimated refund or additional amount due.\n5. **Submit the forms for changes.** If necessary, use the calculation results to create W-4 or W-4P. Submit it to the applicable employer or pension payer.\n\nAccording to IRS guidance, the calculation takes about 25 minutes. No login is required. Simply using the calculator does not change your withholding. [IRS calculator guidance](https://www.irs.gov/individuals/tax-withholding-estimator)\n\n## Eligibility by Situation\n\nDetermine whether you can use the tool based on the income you currently receive and your status under U.S. tax law. Tax residency is not determined by citizenship alone. You cannot use this tool before starting a job or receiving your first paycheck.\n\n| Current situation | Eligibility and next step |\n| --- | --- |\n| Working at a job that issues a W-2 | Calculate using your most recent pay statement |\n| Receiving pension or annuity payments subject to federal income tax withholding | Calculate using your most recent payment statement |\n| Married couple with two incomes filing jointly | Include both spouses' income |\n| Working multiple jobs | Include income and withholding from all jobs |\n| Receiving both wages and self-employment income | Enter self-employment income in a separate field as well |\n| Neither you nor your spouse filing jointly has wages or an applicable pension | Calculate using the estimated tax guidance |\n| Nonresident alien for U.S. tax purposes | Review the supplemental W-4 instructions in Notice 1392 |\n\nIf you receive only Social Security benefits, treat them separately. If you have other eligible wages or pension income, you may also include Social Security income. To change withholding from Social Security benefits themselves, review W-4V.\n\n## Records to Prepare and Pay Statement Fields to Enter\n\nOn your most recent statement, distinguish the current payment from the year-to-date amount. Your prior-year tax return is a reference for finding income and deduction items. Enter expected 2026 amounts based on your circumstances this year.\n\n| Records to prepare | What to check |\n| --- | --- |\n| Pay statements for you and your spouse | Payment date, payment frequency, gross pay before taxes, federal tax withheld |\n| Pension and annuity payment statements | Payment amount, payment frequency, federal tax withheld |\n| Most recent federal income tax return | Filing status, income sources, deductions and tax credits |\n| Other income records | Self-employment, interest, dividends, investment gains and losses, rental income, and other income |\n| Deduction records | Mortgage interest, charitable contributions, eligible medical expenses, and other deductions |\n| Tax credit records | Applicable items such as dependents, care expenses, and education expenses |\n| Estimated tax payment records | Amounts already paid in 2026 |\n\nThe income entry screen is Income \u0026 tax payments. YTD is the cumulative amount from the beginning of the year through the statement date. For total wages, enter the pretax amount requested on the screen rather than your take-home pay.\n\nFederal tax may be labeled FIT, FITW, Fed W/H, or something similar. If additional withholding appears on a separate line, include it as well. Exclude state and local taxes and Social Security and Medicare withholding. [IRS income entry screen](https://apps.irs.gov/app/tax-withholding-estimator/income/)\n\n## Changes Included in the 2026 Calculator\n\nThe updated 2026 calculator includes deductions resulting from tax law changes. The IRS announced the update on March 12, 2026. The law is called the One, Big, Beautiful Bill.\n\n- Deductions related to qualified tips and overtime compensation\n- Qualified car loan interest deduction\n- Additional deduction for seniors\n- Changes to family-related tax credits\n- Changes related to homeownership and charitable contributions\n\nIncome deductions reduce the income subject to tax. Tax credits reduce the calculated tax. Enter each item only if you meet its requirements. [IRS update announcement](https://www.irs.gov/newsroom/updated-tax-withholding-estimator-lets-millions-of-taxpayers-take-one-big-beautiful-bill-changes-into-account-when-calculating-their-withholding)\n\nNot all overtime compensation qualifies for the deduction. The calculation is based on the qualified overtime premium required by federal law. This deduction does not eliminate Social Security and Medicare taxes.\n\n## Understanding Estimated Refunds and Additional Amounts Due\n\nThe results show the difference between estimated tax and the tax you will pay during the year. First review the estimate based on keeping your current withholding. Your actual filing amount may differ because of entry errors or tax law provisions the tool does not support.\n\n| Result | Meaning |\n| --- | --- |\n| Estimated tax | Estimated tax after accounting for income, deductions, tax credits, and other items |\n| Estimated total payments | Total of amounts already withheld, expected withholding for the remaining period, and estimated tax payments |\n| Estimated refund | The portion by which estimated total payments exceed estimated tax |\n| Estimated additional amount due | The shortfall after subtracting estimated total payments from estimated tax |\n\nAn estimated refund is not a refund that has already been finalized. Reducing withholding may increase your current take-home pay. The refund you receive when filing may decrease by the same amount. [IRS calculator FAQ](https://www.irs.gov/individuals/tax-withholding-estimator-faqs)\n\n## Comparing How to Submit W-4 and W-4P\n\nAdjust withholding from wages with W-4 and withholding from periodic pension payments with W-4P. Forms downloaded from the calculator do not contain personal information. Complete the required personal information and signature before submitting them.\n\n\u003e Give Form W-4 to your employer.\n\nThe quoted document is the IRS's 2026 Korean-language Form W-4. Submit it to your employer. Saving the calculation results and submitting the form are separate steps. [2026 Korean Form W-4](https://www.irs.gov/pub/irs-pdf/fw4ko.pdf)\n\n| Form or item | Purpose and recipient |\n| --- | --- |\n| Form W-4 | Change wage withholding and submit it to the applicable employer |\n| Form W-4P | Change withholding from periodic pension and annuity payments and submit it to the payer |\n| Form W-4R | Make a separate withholding election for nonperiodic payments and eligible rollover distributions |\n| Step 3 of W-4 | Adjustment that reduces withholding on an annual basis |\n| Step 4(c) of W-4 | Amount to withhold additionally each pay period |\n\n1. Review the recommended amount shown for each form in the calculation results.\n2. Enter the required personal information and signature.\n3. Submit it using a paper form or electronic system accepted by the payer.\n4. After the change takes effect, check the federal income tax withholding on your statement.\n\nDo not enter the same adjustment amount repeatedly for multiple jobs. Follow the calculator's instructions for each job. If you use both W-4 and W-4P, keep the results for each form separate.\n\n## Year-End Timing and When to Recalculate\n\nIf you want the change reflected by year-end, first check the payer's processing schedule. General withholding adjustments can also be made during the year. The new amount does not take effect immediately on the day you use the calculator.\n\nW-4 has an effective-date rule based on the 30th day after submission. It must be applied by the beginning of the first payroll period ending after that day. Therefore, check both the number of remaining paychecks and the actual effective date. [Publication 505 guidance on effective dates](https://www.irs.gov/publications/p505)\n\n- You or your spouse starts or leaves a job or takes an additional job\n- Marriage, divorce, birth, or adoption\n- Retirement or the start of pension payments\n- A major change in wages, investment income, or self-employment income\n- A change in eligibility for deductions or tax credits\n\nIf you made an adjustment during the year, calculate again at the beginning of the following year. This is because the amount was based on the number of payments remaining in the current year. The IRS recommends reviewing withholding every January.\n\n## Differences Between Self-Employment Income and Estimated Tax\n\nIf you have self-employment income, distinguish withholding adjustments from estimated tax payments. Estimated tax is a way to pay in installments the tax not covered by withholding. Self-employment income is generally subject to income tax and self-employment tax.\n\n| Income composition | Method to review |\n| --- | --- |\n| Both wages and self-employment income | Include both in the calculator and consider adjusting wage withholding |\n| Spouse filing jointly has wages | Combine the couple's income and consider adjusting withholding |\n| Only self-employment income with no wages or pension to adjust | Use the estimated tax worksheet in Publication 505 |\n| Withholding adjustment is still insufficient | Check the required estimated tax payment and payment dates |\n\nThe general estimated tax payment dates for 2026 are below. This schedule applies to general taxpayers using the calendar year. Farmers, fishers, and others should review the separate rules.\n\n| Income earned during | General payment deadline |\n| --- | --- |\n| January 1-March 31, 2026 | April 15, 2026 |\n| April 1-May 31, 2026 | June 15, 2026 |\n| June 1-August 31, 2026 | September 15, 2026 |\n| September 1-December 31, 2026 | January 15, 2027 |\n\nIf you check only the annual shortfall, you may miss a payment deadline. The estimated tax underpayment penalty is calculated for each payment period. Review Chapter 2 of Publication 505 for specific payment obligations.\n\n## Common Entry and Interpretation Mistakes\n\nIf an amount differs from what you expected, first check the units entered. Switching the amount for one paycheck with the annual amount can significantly change the results. Do not interpret the adjustment amount in the calculation results as the refund amount.\n\n| Common mistake | What to check |\n| --- | --- |\n| Entering the YTD amount as withholding for the current paycheck | Distinguish the current payment from the year-to-date amount |\n| Entering the total taxes shown on the statement | Select only the federal income tax item |\n| Confusing twice-monthly pay with pay every two weeks | Check the actual payment frequency |\n| Entering bonus or overtime compensation twice | Check the period and income scope requested on the screen |\n| Entering the annual shortfall in Step 4(c) | Check whether it is the additional withholding amount for each pay period |\n| Assuming Step 3 is only for people with children | It may also reflect the calculator's recommendation to reduce withholding |\n| Using W-4P to adjust all retirement account withdrawals | Distinguish periodic from nonperiodic payments |\n\nTo independently check the tax on a single paycheck, review Publication 15-T. This guidance explains the wage bracket method and percentage method for each payroll period. Its purpose differs from the calculator, which estimates total annual income. [2026 Publication 15-T](https://www.irs.gov/publications/p15t)\n\n## Recordkeeping Table for Recalculation\n\nKeep a record of the calculation results and whether they were reflected in your actual pay. The following table is a suggested way to organize information for recalculation. It is not an additional document to submit to the IRS.\n\n| Item to record | How it helps when recalculating |\n| --- | --- |\n| Calculation date and payment date of the statements used | Confirm when the information was current |\n| List of income sources for you and your spouse | Check for omitted jobs or pensions |\n| Basis for expected income and deductions | Identify assumptions that later changed |\n| Recommended amount for each form and submission date | Confirm what was submitted to each payer |\n| Statement after the change took effect | Confirm whether the recommendation was reflected in actual pay |\n\nThe calculator does not ask for your name or Social Security number. Your entered responses are deleted when you close the browser window. Keep copies of the results you want to compare later and the forms you submit.","content_html":"\u003cp\u003eW-2 employees or pension recipients who have federal tax withheld should use the IRS calculator. Prepare your most recent statements and deduction records. Based on the results, submit W-4 or W-4P to the payer. Check with the payer to find out when the change must be submitted to affect year-end pay.\u003c/p\u003e\n\u003cp\u003eThe calculations are based on the IRS announcement of March 12, 2026, and 2026 guidance.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#irs-withholding-calculation-process\" class=\"anchor\" id=\"irs-withholding-calculation-process\"\u003e\u003c/a\u003eIRS Withholding Calculation Process\u003c/h2\u003e\n\u003cp\u003eStart your calculation in the IRS Tax Withholding Estimator. This tool is a free estimator used to adjust federal income tax withholding. Withholding is a system in which the payer deducts taxes from income in advance and pays them to the government.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003e\n\u003cstrong\u003eCheck whether you are eligible to use it.\u003c/strong\u003e You must have W-2 wages or a pension subject to withholding. Nonresident aliens for U.S. tax purposes are not eligible to use it.\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eGather recent records.\u003c/strong\u003e Prepare your most recent statements from your current jobs and pensions. If you are married filing jointly, include your spouse's records as well.\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eEnter your filing status and income.\u003c/strong\u003e First select your dependents and filing status. For each source of income, enter the payment frequency and withholding amount separately.\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eReview deductions and results.\u003c/strong\u003e Include the deductions and tax credits you expect to claim. Check your estimated refund or additional amount due.\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eSubmit the forms for changes.\u003c/strong\u003e If necessary, use the calculation results to create W-4 or W-4P. Submit it to the applicable employer or pension payer.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eAccording to IRS guidance, the calculation takes about 25 minutes. No login is required. Simply using the calculator does not change your withholding. \u003ca href=\"https://www.irs.gov/individuals/tax-withholding-estimator\"\u003eIRS calculator guidance\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#eligibility-by-situation\" class=\"anchor\" id=\"eligibility-by-situation\"\u003e\u003c/a\u003eEligibility by Situation\u003c/h2\u003e\n\u003cp\u003eDetermine whether you can use the tool based on the income you currently receive and your status under U.S. tax law. Tax residency is not determined by citizenship alone. You cannot use this tool before starting a job or receiving your first paycheck.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCurrent situation\u003c/th\u003e\n\u003cth\u003eEligibility and next step\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current situation\"\u003eWorking at a job that issues a W-2\u003c/td\u003e\n\u003ctd data-label=\"Eligibility and next step\"\u003eCalculate using your most recent pay statement\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current situation\"\u003eReceiving pension or annuity payments subject to federal income tax withholding\u003c/td\u003e\n\u003ctd data-label=\"Eligibility and next step\"\u003eCalculate using your most recent payment statement\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current situation\"\u003eMarried couple with two incomes filing jointly\u003c/td\u003e\n\u003ctd data-label=\"Eligibility and next step\"\u003eInclude both spouses' income\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current situation\"\u003eWorking multiple jobs\u003c/td\u003e\n\u003ctd data-label=\"Eligibility and next step\"\u003eInclude income and withholding from all jobs\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current situation\"\u003eReceiving both wages and self-employment income\u003c/td\u003e\n\u003ctd data-label=\"Eligibility and next step\"\u003eEnter self-employment income in a separate field as well\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current situation\"\u003eNeither you nor your spouse filing jointly has wages or an applicable pension\u003c/td\u003e\n\u003ctd data-label=\"Eligibility and next step\"\u003eCalculate using the estimated tax guidance\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current situation\"\u003eNonresident alien for U.S. tax purposes\u003c/td\u003e\n\u003ctd data-label=\"Eligibility and next step\"\u003eReview the supplemental W-4 instructions in Notice 1392\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eIf you receive only Social Security benefits, treat them separately. If you have other eligible wages or pension income, you may also include Social Security income. To change withholding from Social Security benefits themselves, review W-4V.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#records-to-prepare-and-pay-statement-fields-to-enter\" class=\"anchor\" id=\"records-to-prepare-and-pay-statement-fields-to-enter\"\u003e\u003c/a\u003eRecords to Prepare and Pay Statement Fields to Enter\u003c/h2\u003e\n\u003cp\u003eOn your most recent statement, distinguish the current payment from the year-to-date amount. Your prior-year tax return is a reference for finding income and deduction items. Enter expected 2026 amounts based on your circumstances this year.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eRecords to prepare\u003c/th\u003e\n\u003cth\u003eWhat to check\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Records to prepare\"\u003ePay statements for you and your spouse\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003ePayment date, payment frequency, gross pay before taxes, federal tax withheld\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Records to prepare\"\u003ePension and annuity payment statements\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003ePayment amount, payment frequency, federal tax withheld\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Records to prepare\"\u003eMost recent federal income tax return\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eFiling status, income sources, deductions and tax credits\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Records to prepare\"\u003eOther income records\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eSelf-employment, interest, dividends, investment gains and losses, rental income, and other income\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Records to prepare\"\u003eDeduction records\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eMortgage interest, charitable contributions, eligible medical expenses, and other deductions\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Records to prepare\"\u003eTax credit records\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eApplicable items such as dependents, care expenses, and education expenses\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Records to prepare\"\u003eEstimated tax payment records\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eAmounts already paid in 2026\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe income entry screen is Income \u0026amp; tax payments. YTD is the cumulative amount from the beginning of the year through the statement date. For total wages, enter the pretax amount requested on the screen rather than your take-home pay.\u003c/p\u003e\n\u003cp\u003eFederal tax may be labeled FIT, FITW, Fed W/H, or something similar. If additional withholding appears on a separate line, include it as well. Exclude state and local taxes and Social Security and Medicare withholding. \u003ca href=\"https://apps.irs.gov/app/tax-withholding-estimator/income/\"\u003eIRS income entry screen\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#changes-included-in-the-2026-calculator\" class=\"anchor\" id=\"changes-included-in-the-2026-calculator\"\u003e\u003c/a\u003eChanges Included in the 2026 Calculator\u003c/h2\u003e\n\u003cp\u003eThe updated 2026 calculator includes deductions resulting from tax law changes. The IRS announced the update on March 12, 2026. The law is called the One, Big, Beautiful Bill.\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eDeductions related to qualified tips and overtime compensation\u003c/li\u003e\n\u003cli\u003eQualified car loan interest deduction\u003c/li\u003e\n\u003cli\u003eAdditional deduction for seniors\u003c/li\u003e\n\u003cli\u003eChanges to family-related tax credits\u003c/li\u003e\n\u003cli\u003eChanges related to homeownership and charitable contributions\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eIncome deductions reduce the income subject to tax. Tax credits reduce the calculated tax. Enter each item only if you meet its requirements. \u003ca href=\"https://www.irs.gov/newsroom/updated-tax-withholding-estimator-lets-millions-of-taxpayers-take-one-big-beautiful-bill-changes-into-account-when-calculating-their-withholding\"\u003eIRS update announcement\u003c/a\u003e\u003c/p\u003e\n\u003cp\u003eNot all overtime compensation qualifies for the deduction. The calculation is based on the qualified overtime premium required by federal law. This deduction does not eliminate Social Security and Medicare taxes.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#understanding-estimated-refunds-and-additional-amounts-due\" class=\"anchor\" id=\"understanding-estimated-refunds-and-additional-amounts-due\"\u003e\u003c/a\u003eUnderstanding Estimated Refunds and Additional Amounts Due\u003c/h2\u003e\n\u003cp\u003eThe results show the difference between estimated tax and the tax you will pay during the year. First review the estimate based on keeping your current withholding. Your actual filing amount may differ because of entry errors or tax law provisions the tool does not support.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eResult\u003c/th\u003e\n\u003cth\u003eMeaning\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Result\"\u003eEstimated tax\u003c/td\u003e\n\u003ctd data-label=\"Meaning\"\u003eEstimated tax after accounting for income, deductions, tax credits, and other items\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Result\"\u003eEstimated total payments\u003c/td\u003e\n\u003ctd data-label=\"Meaning\"\u003eTotal of amounts already withheld, expected withholding for the remaining period, and estimated tax payments\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Result\"\u003eEstimated refund\u003c/td\u003e\n\u003ctd data-label=\"Meaning\"\u003eThe portion by which estimated total payments exceed estimated tax\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Result\"\u003eEstimated additional amount due\u003c/td\u003e\n\u003ctd data-label=\"Meaning\"\u003eThe shortfall after subtracting estimated total payments from estimated tax\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eAn estimated refund is not a refund that has already been finalized. Reducing withholding may increase your current take-home pay. The refund you receive when filing may decrease by the same amount. \u003ca href=\"https://www.irs.gov/individuals/tax-withholding-estimator-faqs\"\u003eIRS calculator FAQ\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#comparing-how-to-submit-w-4-and-w-4p\" class=\"anchor\" id=\"comparing-how-to-submit-w-4-and-w-4p\"\u003e\u003c/a\u003eComparing How to Submit W-4 and W-4P\u003c/h2\u003e\n\u003cp\u003eAdjust withholding from wages with W-4 and withholding from periodic pension payments with W-4P. Forms downloaded from the calculator do not contain personal information. Complete the required personal information and signature before submitting them.\u003c/p\u003e\n\u003cblockquote\u003e\n\u003cp\u003eGive Form W-4 to your employer.\u003c/p\u003e\n\u003c/blockquote\u003e\n\u003cp\u003eThe quoted document is the IRS's 2026 Korean-language Form W-4. Submit it to your employer. Saving the calculation results and submitting the form are separate steps. \u003ca href=\"https://www.irs.gov/pub/irs-pdf/fw4ko.pdf\"\u003e2026 Korean Form W-4\u003c/a\u003e\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eForm or item\u003c/th\u003e\n\u003cth\u003ePurpose and recipient\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Form or item\"\u003eForm W-4\u003c/td\u003e\n\u003ctd data-label=\"Purpose and recipient\"\u003eChange wage withholding and submit it to the applicable employer\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Form or item\"\u003eForm W-4P\u003c/td\u003e\n\u003ctd data-label=\"Purpose and recipient\"\u003eChange withholding from periodic pension and annuity payments and submit it to the payer\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Form or item\"\u003eForm W-4R\u003c/td\u003e\n\u003ctd data-label=\"Purpose and recipient\"\u003eMake a separate withholding election for nonperiodic payments and eligible rollover distributions\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Form or item\"\u003eStep 3 of W-4\u003c/td\u003e\n\u003ctd data-label=\"Purpose and recipient\"\u003eAdjustment that reduces withholding on an annual basis\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Form or item\"\u003eStep 4(c) of W-4\u003c/td\u003e\n\u003ctd data-label=\"Purpose and recipient\"\u003eAmount to withhold additionally each pay period\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003col\u003e\n\u003cli\u003eReview the recommended amount shown for each form in the calculation results.\u003c/li\u003e\n\u003cli\u003eEnter the required personal information and signature.\u003c/li\u003e\n\u003cli\u003eSubmit it using a paper form or electronic system accepted by the payer.\u003c/li\u003e\n\u003cli\u003eAfter the change takes effect, check the federal income tax withholding on your statement.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eDo not enter the same adjustment amount repeatedly for multiple jobs. Follow the calculator's instructions for each job. If you use both W-4 and W-4P, keep the results for each form separate.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#year-end-timing-and-when-to-recalculate\" class=\"anchor\" id=\"year-end-timing-and-when-to-recalculate\"\u003e\u003c/a\u003eYear-End Timing and When to Recalculate\u003c/h2\u003e\n\u003cp\u003eIf you want the change reflected by year-end, first check the payer's processing schedule. General withholding adjustments can also be made during the year. The new amount does not take effect immediately on the day you use the calculator.\u003c/p\u003e\n\u003cp\u003eW-4 has an effective-date rule based on the 30th day after submission. It must be applied by the beginning of the first payroll period ending after that day. Therefore, check both the number of remaining paychecks and the actual effective date. \u003ca href=\"https://www.irs.gov/publications/p505\"\u003ePublication 505 guidance on effective dates\u003c/a\u003e\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eYou or your spouse starts or leaves a job or takes an additional job\u003c/li\u003e\n\u003cli\u003eMarriage, divorce, birth, or adoption\u003c/li\u003e\n\u003cli\u003eRetirement or the start of pension payments\u003c/li\u003e\n\u003cli\u003eA major change in wages, investment income, or self-employment income\u003c/li\u003e\n\u003cli\u003eA change in eligibility for deductions or tax credits\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eIf you made an adjustment during the year, calculate again at the beginning of the following year. This is because the amount was based on the number of payments remaining in the current year. The IRS recommends reviewing withholding every January.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#differences-between-self-employment-income-and-estimated-tax\" class=\"anchor\" id=\"differences-between-self-employment-income-and-estimated-tax\"\u003e\u003c/a\u003eDifferences Between Self-Employment Income and Estimated Tax\u003c/h2\u003e\n\u003cp\u003eIf you have self-employment income, distinguish withholding adjustments from estimated tax payments. Estimated tax is a way to pay in installments the tax not covered by withholding. Self-employment income is generally subject to income tax and self-employment tax.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eIncome composition\u003c/th\u003e\n\u003cth\u003eMethod to review\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Income composition\"\u003eBoth wages and self-employment income\u003c/td\u003e\n\u003ctd data-label=\"Method to review\"\u003eInclude both in the calculator and consider adjusting wage withholding\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Income composition\"\u003eSpouse filing jointly has wages\u003c/td\u003e\n\u003ctd data-label=\"Method to review\"\u003eCombine the couple's income and consider adjusting withholding\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Income composition\"\u003eOnly self-employment income with no wages or pension to adjust\u003c/td\u003e\n\u003ctd data-label=\"Method to review\"\u003eUse the estimated tax worksheet in Publication 505\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Income composition\"\u003eWithholding adjustment is still insufficient\u003c/td\u003e\n\u003ctd data-label=\"Method to review\"\u003eCheck the required estimated tax payment and payment dates\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe general estimated tax payment dates for 2026 are below. This schedule applies to general taxpayers using the calendar year. Farmers, fishers, and others should review the separate rules.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eIncome earned during\u003c/th\u003e\n\u003cth\u003eGeneral payment deadline\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Income earned during\"\u003eJanuary 1-March 31, 2026\u003c/td\u003e\n\u003ctd data-label=\"General payment deadline\"\u003eApril 15, 2026\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Income earned during\"\u003eApril 1-May 31, 2026\u003c/td\u003e\n\u003ctd data-label=\"General payment deadline\"\u003eJune 15, 2026\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Income earned during\"\u003eJune 1-August 31, 2026\u003c/td\u003e\n\u003ctd data-label=\"General payment deadline\"\u003eSeptember 15, 2026\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Income earned during\"\u003eSeptember 1-December 31, 2026\u003c/td\u003e\n\u003ctd data-label=\"General payment deadline\"\u003eJanuary 15, 2027\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eIf you check only the annual shortfall, you may miss a payment deadline. The estimated tax underpayment penalty is calculated for each payment period. Review Chapter 2 of Publication 505 for specific payment obligations.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#common-entry-and-interpretation-mistakes\" class=\"anchor\" id=\"common-entry-and-interpretation-mistakes\"\u003e\u003c/a\u003eCommon Entry and Interpretation Mistakes\u003c/h2\u003e\n\u003cp\u003eIf an amount differs from what you expected, first check the units entered. Switching the amount for one paycheck with the annual amount can significantly change the results. Do not interpret the adjustment amount in the calculation results as the refund amount.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCommon mistake\u003c/th\u003e\n\u003cth\u003eWhat to check\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common mistake\"\u003eEntering the YTD amount as withholding for the current paycheck\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eDistinguish the current payment from the year-to-date amount\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common mistake\"\u003eEntering the total taxes shown on the statement\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eSelect only the federal income tax item\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common mistake\"\u003eConfusing twice-monthly pay with pay every two weeks\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eCheck the actual payment frequency\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common mistake\"\u003eEntering bonus or overtime compensation twice\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eCheck the period and income scope requested on the screen\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common mistake\"\u003eEntering the annual shortfall in Step 4(c)\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eCheck whether it is the additional withholding amount for each pay period\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common mistake\"\u003eAssuming Step 3 is only for people with children\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eIt may also reflect the calculator's recommendation to reduce withholding\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common mistake\"\u003eUsing W-4P to adjust all retirement account withdrawals\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eDistinguish periodic from nonperiodic payments\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eTo independently check the tax on a single paycheck, review Publication 15-T. This guidance explains the wage bracket method and percentage method for each payroll period. Its purpose differs from the calculator, which estimates total annual income. \u003ca href=\"https://www.irs.gov/publications/p15t\"\u003e2026 Publication 15-T\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#recordkeeping-table-for-recalculation\" class=\"anchor\" id=\"recordkeeping-table-for-recalculation\"\u003e\u003c/a\u003eRecordkeeping Table for Recalculation\u003c/h2\u003e\n\u003cp\u003eKeep a record of the calculation results and whether they were reflected in your actual pay. The following table is a suggested way to organize information for recalculation. It is not an additional document to submit to the IRS.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eItem to record\u003c/th\u003e\n\u003cth\u003eHow it helps when recalculating\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to record\"\u003eCalculation date and payment date of the statements used\u003c/td\u003e\n\u003ctd data-label=\"How it helps when recalculating\"\u003eConfirm when the information was current\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to record\"\u003eList of income sources for you and your spouse\u003c/td\u003e\n\u003ctd data-label=\"How it helps when recalculating\"\u003eCheck for omitted jobs or pensions\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to record\"\u003eBasis for expected income and deductions\u003c/td\u003e\n\u003ctd data-label=\"How it helps when recalculating\"\u003eIdentify assumptions that later changed\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to record\"\u003eRecommended amount for each form and submission date\u003c/td\u003e\n\u003ctd data-label=\"How it helps when recalculating\"\u003eConfirm what was submitted to each payer\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to record\"\u003eStatement after the change took effect\u003c/td\u003e\n\u003ctd data-label=\"How it helps when recalculating\"\u003eConfirm whether the recommendation was reflected in actual pay\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe calculator does not ask for your name or Social Security number. Your entered responses are deleted when you close the browser window. Keep copies of the results you want to compare later and the forms you submit.\u003c/p\u003e\n","tags":["Self employment","Everyday Finance","Tax filing","Taxes","Tax credit"],"faqs":[{"question":"Is the IRS withholding calculator free?","answer":"It is free and does not require you to log in. According to IRS guidance, the calculation takes about 25 minutes."},{"question":"Can Korean nationals also use the calculator?","answer":"Check your status under U.S. tax law and your income circumstances rather than your nationality. Nonresidents under U.S. tax law cannot use it. If this applies to you, see Notice 1392."},{"question":"Can I use the calculator if I have not received my first paycheck yet?","answer":"The calculator currently cannot be used before you start a job or receive your first paycheck. Complete the W-4 required when you start a job according to the form instructions."},{"question":"Should married couples who both work calculate their withholding separately?","answer":"If you are married filing jointly, include your spouse's income as well. Prepare a separate W-4 for each job."},{"question":"Which taxes from my pay statement should I enter?","answer":"Enter the federal income tax withheld. Exclude state and local taxes and Social Security and Medicare withholding. Include any additional federal tax withholding shown separately."},{"question":"If an estimated refund is displayed, does that mean the refund claim is complete?","answer":"The estimated refund is a calculation result and does not mean that a refund claim has been completed. Your actual refund will depend on the result of your tax return."},{"question":"Will the results be sent to my employer automatically after I finish the calculation?","answer":"They will not be sent automatically. To make a change, submit a W-4 to your employer. For periodic pension payments, submit a W-4P to the payer."},{"question":"What amount should I enter in Step 4(c) of the W-4?","answer":"Enter the amount to be withheld additionally from each paycheck. Do not confuse it with the total annual shortfall."},{"question":"Can I use it if I only have self-employment income?","answer":"You cannot use it if neither you nor your spouse on a joint return has wages or an applicable pension to adjust. See the estimated tax worksheet in Publication 505."},{"question":"Is W-4P also used for a lump-sum withdrawal from a retirement account?","answer":"W-4P is used to choose withholding for periodic payments. For nonperiodic payments and eligible rollover distributions, see the W-4R instructions."},{"question":"How is the calculator different from Publication 15-T?","answer":"The calculator estimates the adjustment amount based on annual income and payments. Publication 15-T provides instructions for payers to calculate withholding for each pay period."},{"question":"Can I keep the amount adjusted at year-end for the following year?","answer":"Calculate it again at the beginning of the following year. Recommendations made during the year reflect the number of payments remaining in that year, so you may need to readjust the amount."}],"sources":[{"url":"https://apps.irs.gov/app/tax-withholding-estimator","title":"Official IRS Tax Withholding Estimator Calculator","type":"source"},{"url":"https://www.irs.gov/individuals/tax-withholding-estimator","title":"Who Should Use the IRS Tax Withholding Estimator and What to Prepare","type":"source"},{"url":"https://apps.irs.gov/app/tax-withholding-estimator/income/","title":"IRS Tax Withholding Estimator Income and Tax Payments Entry Screen","type":"source"},{"url":"https://www.irs.gov/individuals/tax-withholding-estimator-faqs","title":"IRS Tax Withholding Estimator FAQs","type":"source"},{"url":"https://www.irs.gov/newsroom/updated-tax-withholding-estimator-lets-millions-of-taxpayers-take-one-big-beautiful-bill-changes-into-account-when-calculating-their-withholding","title":"IRS Announces Tax Withholding Estimator Redesign, IR-2026-35, March 12, 2026","type":"source"},{"url":"https://www.irs.gov/individuals/employees/tax-withholding","title":"IRS Tax Withholding: Withholding and When to Review It","type":"source"},{"url":"https://www.irs.gov/pub/irs-pdf/fw4ko.pdf","title":"2026 Korean-Language Form W-4 and Instructions for Completing It","type":"source"},{"url":"https://www.irs.gov/forms-pubs/about-form-w-4-p","title":"IRS Form W-4P Withholding Guidance for Periodic Pension and Annuity Payments","type":"source"},{"url":"https://www.irs.gov/publications/p505","title":"Publication 505 (2026), Tax Withholding and Estimated Tax","type":"source"},{"url":"https://www.irs.gov/publications/p15t","title":"Publication 15-T (2026), Federal Income Tax Withholding Methods","type":"source"}],"images":[{"id":1385,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTk5MjAsInB1ciI6ImJsb2JfaWQifX0=--7fa858ab254991efc36f10bd13d99c1a575c8946/ai-1fa88fb6.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"사무실 창구에서 직원에게 서류를 건네는 여성과 카운터 위 스마트폰","caption":"한 여성이 원천징수 계산 관련 서류를 직원에게 제출하고 있다.","description":null},"en":{"alt":"Woman handing paperwork to an employee at an office counter with a smartphone nearby","caption":"A woman submits paperwork related to calculating tax withholding.","description":null},"ja":{"alt":"オフィスの窓口で職員に書類を渡す女性とカウンター上のスマートフォン","caption":"女性が源泉徴収の計算に関する書類を職員に提出している。","description":null},"es":{"alt":"Mujer entregando documentos a una empleada en un mostrador con un teléfono cerca","caption":"Una mujer presenta documentos relacionados con el cálculo de retenciones fiscales.","description":null},"id":{"alt":"Perempuan menyerahkan dokumen kepada petugas di meja layanan dengan ponsel di dekatnya","caption":"Seorang perempuan menyerahkan dokumen terkait perhitungan pemotongan pajak.","description":null},"pt":{"alt":"Mulher entregando documentos a uma funcionária em um balcão com um celular próximo","caption":"Uma mulher apresenta documentos relacionados ao cálculo da retenção de impostos.","description":null},"zh-hant":{"alt":"女子在辦公室櫃檯將文件交給職員，桌上放著智慧型手機","caption":"一名女子正在提交與預扣稅計算相關的文件。","description":null},"de":{"alt":"Frau übergibt einer Mitarbeiterin Unterlagen an einem Büroschalter, daneben liegt ein Smartphone","caption":"Eine Frau reicht Unterlagen zur Berechnung des Steuerabzugs ein.","description":null}}},{"id":1386,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTk5MjYsInB1ciI6ImJsb2JfaWQifX0=--a113536590ae6cbef19114cfe70a99feee769abd/ai-2771c3c2.webp","is_representative":false,"generation_method":"ai_semi","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"사무실 창구에서 직원에게 서류를 건네는 여성과 계산·승인 절차 아이콘","caption":"직원이 원천징수 관련 서류를 검토하는 과정을 보여준다.","description":null},"en":{"alt":"Woman handing paperwork to an office employee beneath calculation and approval icons","caption":"An employee reviews paperwork related to withholding calculations.","description":null},"ja":{"alt":"窓口で職員に書類を渡す女性と計算・承認プロセスのアイコン","caption":"職員が源泉徴収に関する書類を確認している。","description":null},"es":{"alt":"Mujer entregando documentos a una empleada bajo iconos de cálculo y aprobación","caption":"Una empleada revisa documentos relacionados con el cálculo de retenciones.","description":null},"id":{"alt":"Perempuan menyerahkan dokumen kepada petugas dengan ikon perhitungan dan persetujuan","caption":"Petugas meninjau dokumen terkait penghitungan pemotongan pajak.","description":null},"pt":{"alt":"Mulher entregando documentos a uma atendente sob ícones de cálculo e aprovação","caption":"Uma atendente analisa documentos relacionados ao cálculo da retenção tributária.","description":null},"zh-hant":{"alt":"女子在辦公室櫃檯遞交文件，上方顯示計算與核准流程圖示","caption":"職員正在審查與預扣稅計算相關的文件。","description":null},"de":{"alt":"Frau übergibt einer Büromitarbeiterin Unterlagen unter Symbolen für Berechnung und Freigabe","caption":"Eine Mitarbeiterin prüft Unterlagen zur Berechnung des Steuerabzugs.","description":null}}}],"published_at":"2026-09-19T04:07:34+09:00","updated_at":"2026-09-19T04:07:34+09:00","license":"cc_by","translation_status":"reviewed","available_locales":["ko","en","ja","es"],"data_locales":["ko","en","ja","es","id","pt","zh-hant","de"],"url":"https://onbinder.com/en/articles/irs-tax-withholding-estimator-2026"}