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US Bonus Tax Withholding Calculator

Calculate federal 22% supplemental bonus withholding versus true marginal tax liability under IRS Publication 15-T with refund gap analysis.

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1How to Use US Bonus Tax Withholding Calculator

Employers withhold a flat 22% federal tax on supplemental wages under IRS Publication 15-T. However, your actual tax liability depends on your combined annual earnings.

  1. Step 1.Enter your regular base annual salary in USD ($).
  2. Step 2.Enter the gross bonus amount being paid.
  3. Step 3.Enter your applicable state income tax rate.
  4. Step 4.Review your net bonus check and check if you will owe taxes or get a refund.

2Formulas, Methodology & Key Features

IRS Supplemental Wage Withholding Formula

For bonuses under $1 million, employers withhold a statutory 22% federal rate, 7.65% FICA, and state taxes. True tax liability is based on regular progressive brackets:

Paycheck Withholding = Bonus Γ— (22% Fed + 7.65% FICA + State%) True Tax = Bonus Γ— (Marginal Bracket + 7.65% FICA + State%) Variance = True Tax - Paycheck Withheld

3US Bonus Withholding vs True Tax Matrix ($)

Base SalaryBonus AmountWithheld (22% Fed+FICA)True Tax LiabilityYear-End Tax Variance
$85,000$10,000$3,465$3,465$0 (Balanced)
$130,000$25,000$8,663$9,163+$500 (Owed)
$200,000$50,000$17,325$22,325+$5,000 (Owed)
$250,000$100,000$34,650$47,650+$13,000 (Owed)

?Frequently Asked Questions (FAQ)

Common questions answered about US Bonus Tax Withholding Calculator.

No, bonuses are taxed as ordinary income at the same progressive tax brackets. The flat 22% is merely a withholding rate on your paycheck, not a separate tax.