Publication 15-T Explains Why Withholding and Annual Tax Are Different Numbers

What the publication contains

Publication 15-T sets out the federal income-tax withholding methods for automated payroll systems, including Worksheet 1A and the annual percentage-method tables for Forms W-4 submitted in 2020 or later. It is written for employers, and it is the document a payroll system implements.

PaycheckForge implements those percentage-method tables separately from its annual-liability estimate, so the two can be compared rather than blended.

What it means for your paycheck

Withholding is a per-period prepayment driven by your W-4 elections. Annual tax is what the year’s income and filing status finally produce. Bonuses, mid-year raises, a second job or a stale W-4 can push the two apart without either being wrong.

The card figure is the annual-liability estimate for the scenario shown, spread evenly across pay periods. Your employer’s actual withholding for the same salary can differ, and that difference is the point of comparing them.

How PaycheckForge uses it

The W-4 Withholding Calculator shows per-check withholding beside estimated annual liability and reports the resulting refund or amount owed. The Take-Home Pay Calculator covers the whole check including FICA and state tax.

Source and scope

Primary source: IRS Publication 15-T (2026). Source checked September 2, 2026. Estimates spread annual liability evenly across pay periods and do not replicate every employer payroll configuration. This is information, not tax advice.