Dollar Scholars Foundation

Ụtụ isi na ụtụ isi nkeonwe · Ihe 1 nke 3

Read Your Pay Stub and Fill Out Your W-4

Learn what each line on your pay stub means, fill out Form W-4 step by step, and avoid a surprise tax bill or a refund that is bigger than it needs to be.

  • Ihe dị ka nkeji 15
  • Ajụjụ: 5
  • Ikpeazụ nyochaa: Septemba 2026
  • Emeli: Money Smart for Adults, Module 3: Your Income and Expenses

A sụgharịbeghị akụkụ nke nkuzi a n'asụsụ gị, n'ihi ya, a na-egosipụta ha n'asụsụ Bekee.

Na nkuzi a

Ihe ị ga-amụta

  • Identify each deduction on a pay stub, including income tax, Social Security, and Medicare.
  • Explain how Form W-4 controls how much federal income tax is withheld from your pay.
  • Decide when to update your withholding after a life change, such as a second job or a new child.
  • Tell the difference between an employee (W-2) and an independent contractor (1099).

Kedu ka nke a si jikọọ na klaasị anyị: Our class introduces pay statements and Form W-4. This lesson adds a sample pay stub with real numbers, a walk-through of each W-4 step, and the rules for people who live in one part of the DC area and work in another.

Okwu ndị ị ga-amata

Nnukwu ụgwọ (Gross pay)
A na-akwụ ụgwọ gị niile tupu ị na-akwụ ụgwọ maka ihe ọ bụla.
Net ịkwụ ụgwọ (Net pay)
Ego ị na-enweta mgbe ụtụ isi na mbelata ndị ọzọ. A na-akpọkwa ya ịkwụ ụgwọ.
Ịkwụsị (Withholding)
Ego onye were gị n'ọrụ na-ewepụ n'ụgwọ gị ma zigara gọọmentị iji kwụọ ụtụ isi gị.
Ụdị W-4 (Form W-4)
Mpempe akwụkwọ gọọmentị etiti ị na-enye onye were gị n'ọrụ iji gwa ya ego ole gọọmentị etiti ga-ewepụ na ụgwọ gị.
Ụtụ isi FICA (FICA taxes)
Social Security na Medicare ụtụ isi. FICA na-anọchite anya Federal Insurance Contributions Act.
Onye ọrụ ngo nọọrọ onwe ya (Independent contractor)
Onye ọrụ na-arụ ọrụ onwe ya. Enweghị ụtụ isi ọ bụla, onye ọrụ ahụ na-enweta Mpempe akwụkwọ 1099 kama Mpempe akwụkwọ W-2.

A na-akwụ ụgwọ ego gị, akara site na akara

A na-akwụ ụgwọ (nke a na-akpọkwa nkwupụta ịkwụ ụgwọ) na-abịa na ụgwọ ọ bụla ma ọ bụ nkwụnye ego kpọmkwem, na akwụkwọ ma ọ bụ n'ịntanetị. Lelee ya kwa ụbọchị. Ọ na-egosi otú e si akwụ ụgwọ gị, ọ na-abụkarị ebe mbụ ịchọta njehie.

Nnukwu ụgwọ
Oge gị na-akwụ ụgwọ, gbakwunyere oge ọ bụla. Nke a bụ ụgwọ gị tupu ewepụ ihe ọ bụla.
Mbelata ụtụ isi tupu ụtụ isi
Ego a na-ewepụta tupu ụfọdụ ụtụ isi, dị ka mkpuchi ahụike ma ọ bụ ego ezumike nká. Ha na-ebelata ụgwọ a na-akwụ ụtụ isi.
Ụtụ isi
Ụtụ isi gọọmentị etiti, ụtụ isi steeti ma ọ bụ DC, Social Security, na Medicare.
Mbelata ụtụ isi mgbe ụtụ isi gasịrị.
Ego a na-ewepụta mgbe ụtụ isi gasịrị, dị ka ụgwọ ọrụ ma ọ bụ ụgwọ ụlọ ikpe nyere iwu.
Net ịkwụ ụgwọ
Ihe fọdụrụ maka gị. Nke a bụ ụgwọ ị na-akwụ n'ụlọ.
YTD (afọ ruo ugbu a)
Ngụkọta kemgbe Jenụwarị 1. Mpempe akwụkwọ W-2 gị maka afọ dabere na ngụkọta ndị a.

Lelee aha gị, ụbọchị nke oge ịkwụ ụgwọ, awa gị, na ọnụego ụgwọ gị. Ọ bụrụ na ihe dị njọ, gwa onye were gị n'ọrụ ozugbo ma debe oyiri.

Ihe Nlereanya

Ana

Ana bi na Hyattsville, Maryland, ma na-arụ ọrụ dị ka onye enyemaka ahụike na Northwest DC. Ọ na-enweta $ 20 kwa elekere ma na-akwụ ya ụgwọ kwa izu abụọ maka awa 80. Mkpuchi ahụike ya na-apụta tupu ụtụ isi. Ego ụtụ isi bụ naanị ihe atụ.

A na-akwụ ụgwọ maka izu abụọ (ihe nlereanya na-akwụ ụgwọ)
Line n'elu stubOge ịkwụ ụgwọ a
Nnukwu ụgwọ (awa 80 × $ 20)$ 1,600.00
Mkpuchi ahụike (tupu ụtụ isi)- $ 60.00
Ụtụ isi Social Security (6.2%)- $ 95.48
Ụtụ isi Medicare (1.45%)- $ 22.33
Ụtụ isi Federal−$ 101.00
Ụtụ isi steeti na steeti Maryland- $ 98.00
Ịkwụ ụgwọ n'ụlọ (na-akwụ ụgwọ)$ 1,223.19

$ 1,600 nnukwu ụgwọ - $ 60 mkpuchi ahụike = $ 1,540 ụtụ isi maka Social Security na Medicare

$ 1,540 × 6.2% = $ 95.48 maka Social Security

$ 1,540 × 1.45% = $ 22.33 maka Medicare

Rịba ama na enweghị ụtụ isi DC na-apụta, ọ bụ ezie na Ana na-arụ ọrụ na DC. DC anaghị atụ ụtụ isi nke ndị bi na mpụga DC. Ana na-akwụ ụtụ isi Maryland kama, na Maryland nke ahụ gụnyere ụtụ isi mpaghara.

Ntuziaka Ntuziaka Ntuziaka Ntuziaka Ntuziaka T

Ụtụ isi Social Security bụ 6.2% nke ụgwọ gị. Ụtụ isi Medicare bụ 1.45%. Onye were gị n'ọrụ na-akwụ otu ego ahụ ọzọ, na mgbakwunye na ụgwọ gị. A na-akpọ ụtụ isi FICA. Ọtụtụ ndị ọrụ enweghị ike ịpụ na ha.

Ụtụ isi ndị a na-akwụ ụgwọ ezumike nká, nkwarụ, na uru ndị lanarị, yana maka mkpuchi ahụike Medicare, nke na-amalitekarị mgbe ị dị afọ 65. Mgbe ị na-arụ ọrụ ma na-akwụ ụtụ isi ndị a, ị na-enweta ụgwọ Social Security. Na 2026, ị na-enweta otu akwụmụgwọ maka $ 1,890 ọ bụla ị nwetara, ruo akwụmụgwọ anọ kwa afọ. Ọtụtụ ndị chọrọ kredit 40 iji nweta uru ezumike nká. (Ụtụ isi Social Security na-akwụsị ozugbo ụgwọ gị maka afọ ruru $ 184,500, njedebe 2026. Ụtụ isi Medicare enweghị oke.)

Gbaa mbọ hụ na aha dị na ndekọ ịkwụ ụgwọ gị kwekọrọ na kaadị Social Security gị, ma ọ bụ ego ị na-enweta nwere ike ọ gaghị akwụ gị. Ị nwere ike ịlele ndekọ ego gị na akaụntụ My Social Security n'efu.

Fill out Form W-4, step by step

Form W-4 tells your employer how much federal income tax to take out of your pay. You fill it out when you start a job, and you can give your employer a new one at any time. Everyone completes Steps 1 and 5. Do Steps 2 to 4 only if they apply to you.

  1. Step 1, personal information: your name, address, Social Security number, and filing status (single or married filing separately, married filing jointly, or head of household). Most single people choose single. A married couple usually files one return together (married filing jointly). An unmarried person who pays most of the costs of a home for a child or other relative they support may be able to file as head of household, which lowers the tax.
  2. Step 2, more than one job: use this step if you have two or more jobs at the same time, or if you are married filing jointly and your spouse also works. The most accurate way is the free IRS Tax Withholding Estimator. If there are only two jobs in total and the pay is similar, you can check the box in Step 2(c) on the W-4 for both jobs.
  3. Step 3, children and other dependents: on the 2026 form, if your income will be $200,000 or less ($400,000 or less if married filing jointly), multiply the number of qualifying children under 17 by $2,200 and other dependents by $500. This lowers your withholding, because these credits lower your tax.
  4. Step 4, other adjustments: enter other income that has no tax taken out (4a), deductions other than the standard deduction (4b), or extra tax you want taken out of each paycheck (4c).
  5. Step 5, sign and date: the form is not valid without your signature.

If you have more than one job, fill out Steps 3, 4(a), and 4(b) on the W-4 for only one job, usually the one that pays the most. Leave them blank on the others.

The 2026 Step 4(b) worksheet includes new federal deductions for qualified tips and overtime pay. If you expect to claim them, adding them can raise your take-home pay. Learn who qualifies in File for Free and Claim the Credits You Earned.

Your state or DC has its own withholding form: Form D-4 in DC, Form MW507 in Maryland, and Form VA-4 in Virginia.

Ihe Nlereanya

Two jobs and a surprise tax bill

Lucía is single and lives in Alexandria, Virginia. She has two part-time jobs. Each pays $20,000 a year. She filled out a simple W-4 at each job and skipped Step 2.

Each employer thinks its job is her only job. So each one subtracts the full 2026 standard deduction ($16,100) before it figures her tax. The standard deduction is an amount of income that is not taxed. Income above it is taxed in steps called tax brackets: the first $12,400 at 10%, the next part at 12%, and so on. Only the dollars inside a step pay that step's rate. These simplified numbers show federal income tax only. Real withholding tables differ a little, but the idea is the same.

Lucía's 2026 federal income tax (simplified)
LineAmount
Job 1 withholds: ($20,000 − $16,100) × 10%$390
Job 2 withholds the same$390
Total withheld during the year$780
Tax she really owes on $23,900 of taxable income ($40,000 − $16,100): 10% of the first $12,400, plus 12% of the rest$2,620
Amount she may owe when she files$1,840

The fix: Lucía uses the IRS Tax Withholding Estimator, or checks the Step 2(c) box on the W-4 for both jobs. With the box checked, each employer uses half of the standard deduction and half of each tax bracket. A little more comes out of each paycheck, and there is no big bill at tax time.

With Step 2(c) checked: about $1,310 withheld per job × 2 jobs = about $2,620 for the year

Na-arụ ọrụ n'otu ebe, na-arụ ọrụ n'ebe ọzọ.

Ọtụtụ ndị bi na mpaghara DC bi n'otu steeti ma ọ bụ DC ma na-arụ ọrụ na nke ọzọ. N'etiti DC, Maryland, na Virginia, a na-atụ ụtụ ụgwọ ọrụ gị naanị ebe ị bi. DC anaghị atụ ụtụ isi nke ndị bi na mpụga DC. Maryland na Virginia anaghị atụ ụtụ isi nke ndị bi na DC ma ọ bụ na steeti ibe ha.

  • Biri na Maryland ma ọ bụ Virginia, rụọ ọrụ na DC: Ụtụ isi DC ekwesịghị ịpụta na ụgwọ gị. Nye onye were gị n'ọrụ DC Form D-4A (Asambodo nke Nonresidence). Ụtụ isi nke steeti gị kwesịrị ịpụta kama.
  • Biri na DC, rụọ ọrụ na Maryland ma ọ bụ Virginia: nye onye were gị n'ọrụ Mpempe akwụkwọ MW507 (Maryland) ma ọ bụ Mpempe akwụkwọ VA-4 (Virginia) iji kwuo nnwere onwe. Ị na-akwụ ụtụ isi DC.
  • Bie na Maryland ma rụọ ọrụ na Virginia, ma ọ bụ nke ọzọ: ọ na-abụkarị naanị steeti gị na-atụ ụtụ ụtụ ụgwọ, ma ọ bụrụ na ị naghị edebe ụlọ na steeti ebe ị na-arụ ọrụ ma ghara itinye ihe karịrị ụbọchị 183 n'afọ ebe ahụ. Nye onye were gị n'ọrụ ụdị maka steeti ebe ị na-arụ ọrụ (VA-4 ma ọ bụ MW507).
  • Na-ebi na Maryland: Maryland gị na-agụnye ụtụ isi mpaghara.

Iwu ndị a bụ maka ụgwọ ọrụ. Lelee ụgwọ ọrụ mbụ gị n'ọrụ ọhụrụ. Ọ bụrụ na ụtụ isi nke steeti gị anaghị apụta, jụọ ụlọ ọrụ ịkwụ ụgwọ gị. Ọ bụrụ na onye were gị n'ọrụ anaghị egbochi ya, ị nwere ike ịkwụ ụgwọ ụtụ isi ahụ n'onwe gị n'ime afọ, yabụ na ị gaghị akwụ ụgwọ buru ibu, gbakwunyere ntaramahụhụ, mgbe ị na-ede.

Lee anya

A na-akwụ ụgwọ na 1099 mana a na-emeso ya dị ka onye ọrụ?

Onye were ya n'ọrụ na-enweta Mpempe akwụkwọ W-2. Onye were ya n'ọrụ na-akwụ ụtụ isi ma na-akwụ ọkara nke ụtụ isi Social Security na Medicare. Onye ọrụ nkwekọrịta nọọrọ onwe ya na-enweta Mpempe akwụkwọ 1099-NEC. Ọ dịghị ihe a na-egbochi, onye ọrụ ahụ na-akwụ ọkara abụọ dị ka ụtụ isi onwe ya.

Companiesfọdụ ụlọ ọrụ na-akpọ ndị ọrụ ngo iji zere ịkwụ ụgwọ ụtụ isi na uru. A na-akpọ nke a misclassification. Ị nwere ike ịbụ onye ọrụ ma ọ bụrụ na:

  • Ụlọ ọrụ ahụ na-edozi oge gị ma gwa gị otu esi arụ ọrụ ahụ.
  • Ụlọ ọrụ ahụ na-enye gị ngwaọrụ, ngwaọrụ, ma ọ bụ uwe.
  • A na-akwụ gị ụgwọ site na elekere ma enweghị ike ịtọ ọnụahịa gị.
  • Ị na-arụ ọrụ naanị maka ụlọ ọrụ a, na-enweghị ụbọchị njedebe.
  • Ị ga-enweta uru dị ka ezumike ezumike akwụ ụgwọ.

Ọ bụrụ na nke a dị ka ọrụ gị, ị nwere ike ịjụ IRS ka ha kpebie na Mpempe akwụkwọ SS-8. Azịza ya nwere ike were ọnwa isii ma ọ bụ karịa. Ọ bụrụ na ị na-ezighi ezi, Mpempe akwụkwọ 8919 nwere ike ikwe ka ị kwụọ ụgwọ naanị òkè nke Social Security na Medicare ụtụ isi. Maka enyemaka n'efu, kpọtụrụ Ụlọ Ọgwụ Na-akwụ Ụtụ Isi Obere Ego ma ọ bụ Enyemaka Iwu, dị ka Enyemaka Iwu DC, Maryland Legal Aid, ma ọ bụ Ọrụ Iwu nke Northern Virginia.

Ndụmọdụ

Lelee nchebe gị kwa afọ

Jiri IRS Tax Withholding Estimator n'oge afọ ọ bụla na mgbe nnukwu mgbanwe ọ bụla, dị ka ọrụ ọhụrụ, ọrụ nke abụọ, alụmdi na nwunye, ịgba alụkwaghịm, nwa ọhụrụ, ma ọ bụ nnukwu mmụba. Ọ bụ n'efu, ọ chọghị nbanye, ọ na-ewe ihe dị ka nkeji 25. Nwee ụgwọ ọnwa gị kachasị ọhụrụ na nloghachi ụtụ isi nke afọ gara aga.

Ihe mgbaru ọsọ bụ obere nkwụghachi ma ọ bụ obere ụgwọ. Nnukwu nkwụghachi pụtara na a na-akwụ ụgwọ gị n'afọ niile, na-enweghị ọmụrụ nwa a kwụrụ gị. Nnukwu ụgwọ pụtara na ewepụrụ obere ego.

Naanị na-ekwu na ị gaghị akwụ ụgwọ ma ọ bụrụ na ị nweghị ụtụ isi gọọmentị etiti n'afọ gara aga ma na-atụ anya na ị gaghị akwụ ụgwọ ọ bụla n'afọ a. W-4 na-ewepụ otu afọ. Maka 2026, ị ga-enye onye were gị n'ọrụ nke ọhụrụ site na February 16, 2027.

Key takeaways

  • Gross pay is what you earn. Net pay is what you take home after taxes and other deductions.
  • Social Security (6.2%) and Medicare (1.45%) come out of almost every paycheck and count toward your future benefits.
  • Give your employer a new W-4 when your life changes, such as a second job, marriage, or a new child.
  • Between DC, Maryland, and Virginia, your wages are usually taxed only where you live, not where you work.
  • If a company controls how, when, and where you work, you may be an employee, even if it gives you a 1099.

Lelee nghọta gị

Zaa ajụjụ ndị ahụ, wee họrọ Lelee azịza m. Nweta 4 nke ikike 5 iji mezue nkuzi a. Nke a bụ omume: enweghị oge ọ bụla, anyị anaghị edebe azịza gị.

Ajụjụ 1 nke 5 Nnukwu ụgwọ Kofi n'izu a bụ $ 1,000. Ọ dịghị ihe a na-ewepụ tupu ụtụ isi. Ego ole ka ụtụ isi Social Security kwesịrị ịpụta na ụgwọ ya?
Ajụjụ 2 nke 5 Lucía alụbeghị di ma ọ bụ nwunye ma malite ọrụ nwa oge nke abụọ. Ọrụ abụọ ahụ na-akwụ otu otu. Kedu ihe ọ ga-eme iji gbochie ụtụ isi gọọmentị etiti?
Ajụjụ 3 nke 5 Samuel bi na Silver Spring, Maryland, ma na-arụ ọrụ oge niile na ụlọ nkwari akụ dị na ogbe ndịda DC. E wezụga ụtụ isi gọọmentị, olee ụtụ isi ego kwesịrị ịpụta na ụgwọ ya?
Ajụjụ 4 nke 5 Grace na-arụ ọrụ maka ụlọ ọrụ nhicha. Companylọ ọrụ ahụ na-edozi oge ya, na-agwa ya otu esi ehicha ya, ma nye ya ihe na uwe. A na-akwụ ya ụgwọ site na elekere. Na njedebe nke afọ, ọ na-enweta Mpempe akwụkwọ 1099-NEC, ọ bụghị W-2. Gịnị bụ eziokwu?
Ajụjụ 5 nke 5 Dawit ji ụfọdụ ụtụ isi gọọmentị etiti kwa afọ, mana a na-ewepụ ọtụtụ ego na ụgwọ ya, yabụ ọ na-enweta nkwụghachi $ 3,000 kwa afọ. Ọtụtụ ọnwa, ọ nweghị ego zuru ezu maka mgbazinye. Ọ dịghị ihe gbanwere na ndụ ya. Kedu ihe bụ nzọụkwụ dị mma?

Gaa n'ihu

Ebe nrụọrụ weebụ ndị a tụkwasịrị obi ebe ị nwere ike ịmụtakwu ihe. Njikọ ndị a na-aga na weebụsaịtị ndị ọzọ nke Dollar Scholars anaghị agba ọsọ.

Ihe mmụta a bụ agụmakwụkwọ ego izugbe, ọ bụghị iwu, ụtụ isi, ma ọ bụ ndụmọdụ ego. Iwu na ego na-agbanwe, yabụ lelee nọmba dị mkpa na isi mmalite gọọmentị.