2014 Federal Withholding Calculator

Salary or Pension: No Multiply: Annual (ref only):
No Exemptions:   0   1   2   3   4    5   6   7
Single
Married
These tables were derived from Publication 15, Circular E, Employer's Tax Guide from the IRS. If you know the total amount you want to withhold, you can subtract the amount which will be withheld based on marital status and number of exemptions to give an additional withholding amount. If these tables change in subsequent years you will be at least partially protected if you don't change your withholding preference.  The marginal tax bracket and calculated withholding are displayed for zero thru seven exemptions for both single and married taxpayers.

All calculations are done at the annual level (allowable per above publication) and may not be exact due to roundoff error. For example on page 41, an unmarried employee is paid $800 weekly. This employee has in effect a Form W-4 claiming two withholding allowances. This gives $82.00 using weekly tables and the same amount here, but could be off by several cents.

The following example, from page 42, is from that publication and reproduces its final answer:

Annual income tax withholding. Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period. Example. A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $15,800 (the value of four withholding allowances for 2014) for a balance of $36,200. Using the table for the annual payroll period on page 44, $3,322.50 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $62.60.

If you are experimenting with your annual estimated income from all sources, you may enter it in the "Salary or Pension" field, but then check "No Multiply". For example, someone married claiming four exemptions earns $1100 every two weeks plus an additional $3000 each year, but nothing is withheld from the $3000. Entering $1100 biweekly gives $16.73 to be withheld and an annual salary of $28,600. To arrive at an additional amount to withhold, enter 31600 as the salary while checking "No Multiply" for a value of $28.27 to withhold. When redoing the original salary, the taxpayer could specify Married & 4 with 11.54 additional withheld or Single & 5 and $2.98 additional withholding per pay period.