Finance
U.S. FICA: $2,000 → $153 (SS $124 + Medicare $29)
Employee FICA for 2026: 6.2% Social Security up to $184,500 of wages plus 1.45% Medicare with no wage base. Default $2,000 → $153.
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Finance
Form 4137 unreported tips: $10,000 → $765.00
Tips not reported to your employer owe 6.2% Social Security + 1.45% Medicare (Form 4137, IRC §3102). $10,000 → $620 + $145 = $765.00.
Finance
U.S. FUTA: $7,000 → $42 net (0.6% after 5.4% credit)
6.0% on the first $7,000; after the maximum 5.4% credit the net is 0.6% ($42). $5,000 → $30; $20,000 still $42.
Finance
Gross-up 2026: $1,500 net → $1,811.88 gross (single, biweekly)
Find the U.S. gross wages that produce a target take-home pay after 2026 federal withholding, FICA, and traditional 401(k).
Finance
Half SE tax deduction: $50,000 → $3,532.39
One-half of SECA tax is an above-the-line deduction (IRC §164(f), Form 1040 Schedule 1). $50,000 net → SECA $7,064.78 → $3,532.39.
Finance
401(k) HCE 2026: $160,000 compensation threshold
IRS highly compensated employee threshold for 2026 is $160,000.
Finance
Health FSA 2026: $3,400 cap — $1,200 YTD leaves $2,200
IRC §125(i) health FSA salary-reduction limit for 2026 is $3,400. Carryover cap $680 if the plan allows it. Not an HSA and not a dependent-care FSA.
Finance
Simplified home office: 300 sq ft → $1,500
Optional method $5 per square foot, maximum 300 sq ft (Rev. Proc. 2013-13). 300 sq ft → $1,500; 200 sq ft → $1,000. Distinct from Form 8829.
Finance
HSA 2026: $4,400 self · $5,400 at 55+
2026 HSA: $4,400 self-only or $8,750 family; +$1,000 catch-up at 55+ → $5,400 / $9,750 (Pub. 969).