Data sources

• 2026 FederalVerified · IRS Rev. Proc. 2025-32 / IR-2025-103 — 2026 §1(j) tax rate schedules and standard deduction amounts. Annualised-schedule method, not the Pub. 15-T percentage-method withholding tables.
• Social Security & Medicare (2026)Verified · SSA Contribution and Benefit Base (2026 taxable maximum $184,500) and IRS Pub. 926 (2026); Additional Medicare Tax thresholds per IRC §3101(b)(2).
• 2026 New York StateVerified · NYS FY2026 Enacted Budget rate reductions and NYS Form IT-2105-I (2026) tax rate schedules; standard deduction per NY Tax Law §614. Head-of-household and married-filing-separately thresholds follow the same published schedules. Tax-table benefit recapture above $107,650 and PFL/DBL contributions are not modelled.
• 2026 New York CityVerified · NYS Form IT-2105-I (2026) New York City resident tax rate schedules (3.078%–3.876%). Below-$65,000 city tax table, NYC credits and the Yonkers surcharge are not modelled.

IRS Revenue Procedure 2025-32 (IR-2025-103, 9 October 2025)

• —2026 rate schedules for all four filing statuses
• —2026 standard deduction: $16,100 single and married filing separately, $32,200 married filing jointly, $24,150 head of household

SSA Contribution and Benefit Base; IRS Publication 926 (2026)

• —2026 Social Security wage base $184,500, employee rate 6.2%
• —Medicare 1.45% with no wage base
• —Additional Medicare Tax 0.9% above the statutory thresholds ($200,000 / $250,000 / $125,000)

NYS FY2026 Enacted Budget; NYS Form IT-2105-I (2026)

• —2026 rate schedules, 3.9% to 10.9%, reflecting the FY2026 budget rate cut to the lowest five brackets
• —New York standard deduction per Tax Law §614

NYS Form IT-2105-I (2026), city resident tax rate schedules

• —Resident rates 3.078% to 3.876% with thresholds by filing status
• —City tax applied to residents only

Refinements that would move this from estimate to payroll-exact

• —IRS Publication 15-T (2026) percentage-method withholding tables, including the Form W-4 Step 2 tables
• —Form W-4 Step 3 dependent and other credits in withholding
• —New York supplemental wage rate (11.70% state, 4.25% city) for bonuses
• —New York tax-table benefit recapture above $107,650 of New York taxable income
• —New York paid family leave and disability (DBL) employee contribution rates and caps
• —Yonkers resident surcharge and non-resident earnings tax