Pagamentos e Impostos de Renda Pessoal · Lesson 1 of 3
Leia seu contracheque e preencha seu W-4
Aprenda o que cada linha do seu contracheque significa, preencha o Formulário W-4 passo a passo e evite uma conta fiscal surpresa ou um reembolso maior do que o necessário.
Concluído neste dispositivo
Parts of this lesson are not translated into your language yet, so they are shown in English.
Nesta aula
O que você vai aprender
- Identifique cada dedução em um contracheque, incluindo imposto de renda, Previdência Social e Medicare.
- Explique como o Formulário W-4 controla quanto imposto de renda federal é retido do seu salário.
- Decida quando atualizar sua retenção após uma mudança de vida, como um segundo emprego ou um novo filho.
- Faça a diferença entre um funcionário (W-2) e um contratado independente (1099).
Como isso se conecta à classe: Na aula, o Módulo 3 introduziu extratos de pagamento e o Formulário W-4. Esta aula adiciona um comprovante de pagamento com números reais, um passo de cada etapa do W-4 e as regras para pessoas que moram em uma parte da área de DC e trabalham em outra.
Palavras para conhecer
- Salário bruto (Gross pay)
- Seu pagamento total antes de qualquer coisa ser retirada.
- Remuneração líquida (Net pay)
- O dinheiro que você realmente recebe após impostos e outras deduções. Também chamado de salário líquido para casa.
- Retenção (Withholding)
- Dinheiro que seu empregador retira do seu salário e envia ao governo para pagar seus impostos.
- Formulário W-4 (Form W-4)
- O formulário federal que você entrega ao seu empregador para informar quanto imposto federal de renda deve descontar do seu salário.
- Impostos FICA (FICA taxes)
- Impostos sobre a Previdência Social e Medicare. FICA significa Federal Insurance Contributions Act.
- Contratado independente (Independent contractor)
- Um trabalhador autônomo. Nenhum imposto é retido, e o trabalhador recebe um Formulário 1099 em vez do Formulário W-2.
Seu contracheque, linha por linha
Um contracheque (também chamado de extrato de pagamento) vem com cada contracheque ou depósito direto, em papel ou online. Confira todo dia de pagamento. Ele mostra como seu pagamento foi calculado e, muitas vezes, é o primeiro lugar para encontrar um erro.
- Salário bruto
- Suas horas vezes sua remuneração, mais qualquer hora extra. Esse é seu pagamento antes de qualquer valor ser descontado.
- Deduções antes de impostos
- Dinheiro retirado antes de alguns impostos serem calculados, como seguro de saúde ou poupança para aposentadoria. Eles reduzem o salário que é tributado.
- Impostos
- Imposto de renda federal, imposto de renda estadual ou de DC, Previdência Social e Medicare.
- Deduções após impostos
- Dinheiro retirado após impostos, como anuidades sindicais ou penhora salarial ordenada pelo tribunal.
- Remuneração líquida
- O que resta para você. Este é seu salário líquido para casa.
- Acumulado no ano (até o ano)
- Totais desde 1º de janeiro. Seu Formulário W-2 para o ano é baseado nesses totais.
Também verifique seu nome, as datas do período de pagamento, suas horas e sua remuneração. Se algo estiver errado, avise seu empregador por escrito imediatamente e guarde uma cópia.
Exemplo
Ana's pay stub, with real numbers
Ana lives in Hyattsville, Maryland, and works as a medical assistant in Northwest DC. She earns $20 an hour and is paid every two weeks for 80 hours. Her health insurance comes out before taxes. The income tax amounts are only samples.
| Line on the stub | This pay period |
|---|---|
| Gross pay (80 hours × $20) | $1,600.00 |
| Health insurance (pre-tax) | −$60.00 |
| Social Security tax (6.2%) | −$95.48 |
| Medicare tax (1.45%) | −$22.33 |
| Federal income tax | −$101.00 |
| Maryland state and county income tax | −$98.00 |
| Net pay (take-home pay) | $1,223.19 |
$1,600 gross pay − $60 health insurance = $1,540 taxed for Social Security and Medicare
$1,540 × 6.2% = $95.48 for Social Security
$1,540 × 1.45% = $22.33 for Medicare
Notice that no DC tax comes out, even though Ana works in DC. DC does not tax the wages of people who live outside DC. Ana pays Maryland tax instead, and in Maryland that includes county income tax.
Social Security and Medicare: taxes that build your future
Social Security tax is 6.2% of your pay. Medicare tax is 1.45%. Your employer pays the same amounts again, in addition to your pay. Together these are called FICA taxes. Most workers cannot opt out of them.
These taxes pay for retirement, disability, and survivor benefits, and for Medicare health coverage, which usually starts at age 65. When you work and pay these taxes, you earn Social Security credits. In 2026, you earn one credit for each $1,890 you earn, up to four credits a year. Most people need 40 credits to get retirement benefits. (Social Security tax stops once your pay for the year reaches $184,500, the 2026 limit. Medicare tax has no limit.)
Make sure the name on your pay records matches your Social Security card, or your earnings may not be credited to you. You can check your earnings record with a free my Social Security account.
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.
- 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).
- 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.
- 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.
- 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).
- 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.
Exemplo
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. These simplified numbers show federal income tax only. Real withholding tables differ a little, but the idea is the same.
| Line | Amount |
|---|---|
| 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
Live in one place, work in another
Many people in the DC area live in one state or in DC and work in another. Between DC, Maryland, and Virginia, your wages are usually taxed only where you live. DC does not tax the wages of people who live outside DC. Maryland and Virginia generally do not tax the wages of people who live in DC or in each other's state.
- Live in Maryland or Virginia, work in DC: DC income tax should not come out of your pay. Give your employer DC Form D-4A (Certificate of Nonresidence). Your home state's tax should come out instead.
- Live in DC, work in Maryland or Virginia: give your employer Form MW507 (Maryland) or Form VA-4 (Virginia) to claim the exemption. You pay DC income tax.
- Live in Maryland and work in Virginia, or the reverse: usually only your home state taxes your wages, if you do not keep a home in the state where you work and do not spend more than 183 days a year there. Give your employer the form for the state where you work (VA-4 or MW507).
- Live in Maryland: your Maryland withholding also includes county income tax.
These rules are for wages. Check your first pay stub at a new job. If your home state's tax is not coming out, ask your payroll office. If your employer does not withhold it, you may need to pay that tax yourself during the year, so you do not owe a large amount, plus a penalty, when you file.
Cuidado
Paid on a 1099 but treated like an employee?
An employee gets a Form W-2. The employer withholds taxes and pays half of the Social Security and Medicare tax. An independent contractor gets a Form 1099-NEC. Nothing is withheld, and the worker pays both halves as self-employment tax.
Some businesses call workers contractors to avoid paying taxes and benefits. This is called misclassification. You may be an employee if:
- The company sets your hours and tells you how to do the work.
- The company gives you the tools, supplies, or uniform.
- You are paid by the hour and cannot set your own prices.
- You work only for this company, with no end date.
- You get benefits, such as paid vacation.
If this sounds like your job, you can ask the IRS to decide with Form SS-8. The answer can take six months or more. If you were misclassified, Form 8919 may let you pay only the employee share of Social Security and Medicare tax. For free help, contact a Low Income Taxpayer Clinic or legal aid, such as Legal Aid DC, Maryland Legal Aid, or Legal Services of Northern Virginia.
Dica
Check your withholding every year
Use the IRS Tax Withholding Estimator early each year and after any big change, such as a new job, a second job, marriage, divorce, a new baby, or a big raise. It is free, needs no login, and takes about 25 minutes. Have your latest pay stub and last year's tax return ready.
The goal is a small refund or a small bill. A very large refund means too much of your own pay was held all year, with no interest paid to you. A large bill means too little was taken out.
Only claim exempt from withholding if you owed no federal income tax last year and expect to owe none this year. An exempt W-4 lasts for one year. For 2026, you must give your employer a new one by February 16, 2027.
Principais lições
- O salário bruto é o que você ganha. O salário líquido é o que você leva para casa após impostos e outras deduções.
- Previdência Social (6,2%) e Medicare (1,45%) são descontados de quase todos os salários e contam para seus benefícios futuros.
- Dê ao seu empregador um novo W-4 quando sua vida mudar, como um segundo emprego, casamento ou um novo filho.
- Entre DC, Maryland e Virgínia, seus salários geralmente são tributados apenas onde você mora, não onde trabalha.
- Se uma empresa controla como, quando e onde você trabalha, você pode ser um funcionário, mesmo que isso lhe dê um 1099.
Verifique sua compreensão
Answer the questions, then select Check my answers. Get 4 of 5 right to complete this lesson. This is practice: there is no time limit, and we do not keep your answers.
Vá mais longe
Trusted websites where you can learn more. These links go to other websites that Dollar Scholars does not run.
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Estimador de Retenção de Impostos (outro site)
Uma ferramenta gratuita, sem login, que ajuda você a preencher o Formulário W-4 para que o valor certo de imposto seja descontado do seu salário.
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Estimador para retención de impuestos (outro site)
A página do Estimador de Retenção de Impostos do IRS em espanhol.
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Trabalhador autônomo ou funcionário? (outro site)
Como o IRS decide se um trabalhador é empregado ou contratado, e o que fazer se você achar que foi classificado incorretamente.
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Reciprocidade (outro site)
Qual estado tributa seus salários quando você mora na Virgínia e trabalha em DC ou Maryland, ou o contrário.
This lesson is general financial education, not legal, tax, or financial advice. Rules and amounts change, so check important numbers with an official source.