Federal income-tax withholding is the line on a U.S. stub that follows Form W-4 and IRS Publication 15-T. It is not FICA. It is not the tax you owe when you file Form 1040. A $1,000 weekly check for a single filer, no Step 2 checkbox, no pre-tax deductions, withholds $97.92 under the 2026 automated percentage-method tables.
Run the federal withholding calculator →
The figures below come from the same Pub 15-T 2026 extract the calculator uses (Publication 15-T, Rev. Dec. 2025, page 12). Your refund or balance due still depends on credits, other income, and the Form 1040 tables. This page is an estimate, not tax advice.
Direct answer: $1,000 a week, single, 2026
- Annualized wage = $1,000 × 52 = $52,000
- Single, standard schedule (Step 2 unchecked): the $19,900 to $57,900 band
- Tentative annual withholding = $1,240 + 12% × ($52,000 − $19,900) = $5,092
- Per weekly check = $5,092 ÷ 52 = $97.92
The same $52,000 paid biweekly ($2,000 × 26) withholds $195.85 per check. The annual FIT target is the same. Only the slice per deposit changes. That is why two offers with the same salary can feel different in the bank. See biweekly vs monthly paycheck.
adjusted annual wage = (gross per period − pre-tax deductions per period) × periods per year
tentative annual FIT = table tentative + rate × (annual wage − band floor)
period withholding = (tentative annual − Step 3 credits, not below zero) ÷ periods
Checks you can re-run in the calculator
| Gross / period | Schedule | Status | Step 2 | FIT this check |
|---|---|---|---|---|
| $1,000 weekly | 52 | Single | No | $97.92 |
| $2,000 biweekly | 26 | Single | No | $195.85 |
| $2,000 biweekly | 26 | Single | Yes | $270.19 |
| $5,000 monthly | 12 | Married | No | $365.67 |
| $2,000 biweekly, $200 pre-tax | 26 | Single | No | $171.85 |
The Step 2 row is the “two jobs / spouse works” checkbox. Same $52,000 annual wage, single, moves from the standard $5,092 target to the Step 2 target of $7,025 ($2,900 + 22% × ($52,000 − $33,250)). Divided by 26 that is about $270.19. FICA does not move when you tick Step 2. Only FIT does.
$200 of traditional 401(k) or similar pre-tax on a $2,000 biweekly check drops taxable wages to $1,800 and annual wage to $46,800. Tentative annual FIT becomes $4,468. Per check: $171.85. Employee Social Security and Medicare still follow Topic 751 on FICA wages, which is a different box. The paycheck take-home calculator stacks both lines.
What leaves the check besides FIT
Employee Social Security is 6.2% up to the $184,500 2026 wage base. Employee Medicare is 1.45% with no wage base. On $2,000 of FICA wages that is $153.00 ($124.00 + $29.00), before any Additional Medicare. See the FICA calculator and paycheck take-home: FICA then W-4.
State income tax, local wage tax, and court-ordered deductions are not in the federal withholding tool. A Texas stub and a California stub can share the same federal FIT and still differ by a few hundred dollars.
W-4 steps this calculator covers (and the ones it does not)
The withholding tool follows Worksheet 1A for filing status, the Step 2 checkbox, optional pre-tax amounts, and Step 3 credits (subtracted from the annual tentative, not below zero, then divided by periods). A $2,000 Step 3 credit on the $1,000 weekly single example cuts annual FIT from $5,092 to $3,092, or about $59.46 a week.
Step 4 (other income, deductions above the standard deduction, extra dollars per check) lives on a separate page: the W-4 Step 4 adjuster. That is the form line people use for a side gig or to pad withholding on purpose. Walkthrough: W-4 Step 4 extra withholding.
Why the 1040 bill can disagree with the stub
Publication 15-T annualizes each check as if it were a steady year. Form 1040 uses a different set of rate tables (Rev. Proc. 2025-32) on taxable income after the standard deduction or itemized deductions. Bonuses often use the 22% supplemental rate instead of this table. See the bonus tax calculator. Freelancers do not use Pub 15-T at all; they use SECA plus Form 1040. See self-employment take-home.
If you need a net number and must work backwards to gross (relocation, taxable reimbursement), that inverse is the gross-up calculator. Default there: $1,500 desired net, single, biweekly, lands on about $1,811.88 gross.
What this page is not
- Not a 50-state withholding map.
- Not Publication 15-T reprinted in full. Tables change.
- Not overtime math. Hours over 40 are FLSA overtime.
- Not Mexican ISR or any non-U.S. payroll system.
No. It is the withholding Pub 15-T assigns to that weekly check if the year looks like 52 copies of it. The Form 1040 tax uses different tables and your full-year facts.
No. FICA rates come from Topic 751. Changing filing status or Step 2 should move FIT only. If both FICA and FIT jump, check the taxable-wage boxes (tips, pretax medical, 401(k)) before assuming the form is the only issue.
Each job would otherwise be withheld as if it were the only one. The Step 2 schedule uses lower band floors so two W-2s do not both sit in the 10% / 12% columns. On $52,000 single that is $7,025 a year instead of $5,092.
Form W-4 Step 4(c). The withholding calculator does not add that flat amount. Use the Step 4 adjuster.