Rates verified on 2026-10-11
US Paycheck Calculator Sources (2026)
This page is the audit trail for the US federal take-home estimate. It lists the primary IRS and SSA documents in our rate file, shows the dollar amounts and rates loaded from that file, and explains how to compare a salary against the IRS Tax Withholding Estimator. State income tax uses separate files and is called out below.
Rate file in use
- Bundle id
- US-2026
- Status
- VERIFIED
- Period
- 2026-01-01 → 2026-12-31
- Researched on
- 2026-10-09
- Label year
- 2026
- Data version
- US-2026:verified
Numbers currently loaded (federal)
These values are read from data/tax-years/US/2026/national.json at build time — the same object the calculator engine uses. If a figure here disagrees with the IRS or SSA page, trust the authority and treat our estimate as preview.
Standard deduction
| Filing status | Amount |
|---|---|
| Single | $16,100.00 |
| Married filing jointly | $32,200.00 |
| Married filing separately | $16,100.00 |
| Head of household | $24,150.00 |
FICA (Social Security & Medicare)
| Item | Value |
|---|---|
| Social Security employee rate | 6.20% |
| Social Security wage base | $184,500.00 |
| Medicare employee rate | 1.45% |
| Additional Medicare rate | 0.90% |
| Additional Medicare threshold (single) | $200,000.00 |
Primary documents in the rate file
Each row is a sources[] entry on the national JSON. Open the link, then use the check tip to compare against the tables above.
Source 1 · VERIFIED · researched 2026-10-09
IRS Rev. Proc. 2025-32 (brackets + standard deduction)
Used for: Federal income tax brackets by filing status and the standard deduction amounts in the national rate file.
How to check: Open the PDF tables for tax year 2026. Compare each bracket threshold and the standard deduction for your filing status to the “Numbers currently loaded” section on this page.
Source 2 · VERIFIED · researched 2026-10-09
IRS newsroom IR-2025-103 tax year 2026 inflation adjustments
Used for: Cross-check for inflation-adjusted amounts announced for tax year 2026 (same adjustment cycle as Rev. Proc. 2025-32).
How to check: Skim the newsroom summary for standard deduction and bracket language. If anything disagrees with the Rev. Proc. PDF, the PDF wins for our file.
Source 3 · VERIFIED · researched 2026-10-09
SSA contribution and benefit base 2026
Used for: Social Security employee rate (6.2%) and the annual wage base. Medicare rates and Additional Medicare thresholds also live in the same FICA block of the rate file.
How to check: Confirm the contribution and benefit base for 2026 on the SSA page, then compare to the Social Security wage base shown below.
Source 4 · VERIFIED · researched 2026-10-09
IRS retirement topics — 401(k) contribution limits 2026
Source 5 · VERIFIED · researched 2026-10-09
IRS — HSA contribution limits (Pub. 969; age-55 catch-up $1,000 fixed)
Source 6 · VERIFIED · researched 2026-10-09
IRS newsroom — 401(k) limit $24,500; catch-up $8,000 / ages 60–63 $11,250 (2026)
Source 7 · VERIFIED · researched 2026-10-09
IRS — Retirement topics catch-up contributions (2026)
Official tools to spot-check a salary
These are not our rate-file sources — they are the IRS/SSA tools you can run beside Counttaxes for the same gross pay and filing status.
- IRS — Tax withholding estimator →
- IRS — About Form W-4 →
- IRS — Publication 15-T (federal income tax withholding) →
- SSA — Social Security & Medicare tax rates →
Tip: start with the IRS Tax Withholding Estimator. Match filing status, pay frequency, and pretax 401(k)/HSA if you use those inputs here. Large gaps usually mean W-4 elections or local tax — not a silent bracket change.
State income tax sources
Federal numbers on this page do not cover state withholding. Counttaxes ships 51 US state/DC rate files; each has its own sources[] and PLACEHOLDER/VERIFIED flag. P0 verified: California, Texas, Florida, Illinois, New York. Remaining states stay PLACEHOLDER.
- California SDI (EDD): 1.3% of all wages in 2026 — documented, not subtracted.
- Texas / Florida: no personal income tax — take-home is federal + FICA only.
- Illinois: flat 4.95% (IL-700-T); $2,925 exemption documented, not subtracted.
- New York: 2026 progressive brackets; NYC toggle on AGI (approximate); Yonkers / MCTMT not modeled.
What these sources do not cover
- Federal or state tax credits (Child Tax Credit, EITC, etc.).
- Most local income taxes (NYC is an optional toggle only).
- Itemized deductions — we model the standard deduction only.
- Mid-year law changes after the rate file's researched date.
Frequently asked questions
- Why show sources on a separate page?
- So you can open the same IRS and SSA pages we used, compare the loaded numbers, and decide whether the estimate is good enough for your situation — without digging through methodology prose.
- Is this the same as my paycheck?
- Not always. Employers withhold using Form W-4 elections, supplemental pay rules, and sometimes local taxes. Use this page to understand our federal inputs; use your pay stub and the IRS withholding estimator for what lands in your bank.
- Are state taxes verified too?
- Yes for our P0 set: California, Texas, Florida, Illinois, and New York (NYC toggle approximate). Other states stay PLACEHOLDER until each file is checked the same way.
US take-home calculator · US hub · US tax calendar · Global methodology