Dollar Scholars Foundation

Malipo na Ushuru wa Mapato ya Kibinafsi · Somo 1 la 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.

  • Takriban dakika 15
  • Maswali ya maswali: 5
  • Imeangaliwa mara ya mwisho: Septemba 2026
  • Inajengwa kwenye: Money Smart for Adults, Module 3: Your Income and Expenses

Sehemu za somo hili bado hazijatafsiriwa katika lugha yako, kwa hivyo zinaonyeshwa kwa Kiingereza.

Katika somo hili

Utajifunza nini

  • 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).

Jinsi hii inaunganisha na madarasa yetu: 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.

Maneno ya kujua

Malipo ya jumla (Gross pay)
Malipo yako yote kabla ya chochote kutolewa.
Malipo halisi (Net pay)
Pesa unazopokea baada ya ushuru na makato mengine. Pia huitwa malipo ya kurudi nyumbani.
Kuzuia (Withholding)
Pesa ambazo mwajiri wako huchukua kutoka kwa malipo yako na kutuma kwa serikali kulipa ushuru wako.
Fomu W-4 (Form W-4)
Fomu ya shirikisho unampa mwajiri wako ili kumwambia ni kiasi gani cha ushuru wa mapato ya shirikisho kuchukua kutoka kwa malipo yako.
Ushuru wa FICA (FICA taxes)
Usalama wa Jamii na ushuru wa Medicare. FICA inawakilisha Sheria ya Michango ya Bima ya Shirikisho.
Mkandarasi wa kujitegemea (Independent contractor)
Mfanyakazi aliyejiajiri. Hakuna ushuru unaozuiliwa, na mfanyakazi anapata Fomu 1099 badala ya Fomu W-2.

Hati yako ya malipo, mstari kwa mstari

Hati ya malipo (pia huitwa taarifa ya malipo) huja na kila malipo au amana ya moja kwa moja, kwenye karatasi au mtandaoni. Iangalie kila siku ya malipo. Inaonyesha jinsi malipo yako yalivyohesabiwa, na mara nyingi ni mahali pa kwanza kupata makosa.

Malipo ya jumla
Saa zako mara kiwango chako cha malipo, pamoja na muda wowote wa ziada. Hii ni malipo yako kabla ya chochote kutolewa.
Makato ya kabla ya kodi
Pesa zinazotolewa kabla ya ushuru fulani kuhesabiwa, kama vile bima ya afya au akiba ya kustaafu. Wanapunguza malipo ambayo hutozwa ushuru.
Ushuru
Kodi ya mapato ya shirikisho, kodi ya mapato ya serikali au DC, Usalama wa Jamii, na Medicare.
Makato ya baada ya kodi
Pesa zinazotolewa baada ya kodi, kama vile ada za chama cha wafanyakazi au mapambo ya mshahara yaliyoamriwa na mahakama.
Malipo halisi
Ni nini kilichobaki kwako. Hii ni malipo yako ya kurudi nyumbani.
YTD (mwaka hadi sasa)
Jumla tangu Januari 1. Fomu yako W-2 kwa mwaka inategemea jumla hizi.

Pia angalia jina lako, tarehe za kipindi cha malipo, saa zako, na kiwango chako cha malipo. Ikiwa kuna kitu kibaya, mwambie mwajiri wako kwa maandishi mara moja na uweke nakala.

Mfano

Hati ya malipo ya Ana, yenye nambari halisi

Ana anaishi Hyattsville, Maryland, na anafanya kazi kama msaidizi wa matibabu huko Northwest DC. Anapata $20 kwa saa na hulipwa kila baada ya wiki mbili kwa saa 80. Bima yake ya afya hutoka kabla ya kodi. Kiasi cha kodi ya mapato ni sampuli tu.

Malipo ya Ana kwa wiki mbili (sampuli ya malipo ya malipo)
Mstari kwenye stubKipindi hiki cha malipo
Malipo ya jumla (masaa 80 × $ 20)$ 1,600.00
Bima ya afya (kabla ya kodi)- $ 60.00
Kodi ya Usalama wa Jamii (6.2%)-$ 95.48
Kodi ya Medicare (1.45%)- $ 22.33
Kodi ya mapato ya shirikisho- $ 101.00
Kodi ya mapato ya jimbo la Maryland na kaunti- $ 98.00
Malipo halisi (malipo ya nyumbani)$ 1,223.19

$1,600 malipo ya jumla − $60 bima ya afya = $1,540 inayotozwa ushuru kwa Usalama wa Jamii na Medicare

$1,540 × 6.2% = $95.48 kwa Usalama wa Jamii

$1,540 × 1.45% = $22.33 kwa Medicare

Kumbuka kuwa hakuna ushuru wa DC unaotoka, ingawa Ana anafanya kazi DC. DC haitoi ushuru wa mishahara ya watu wanaoishi nje ya DC. Ana hulipa ushuru wa Maryland badala yake, na huko Maryland hiyo inajumuisha ushuru wa mapato ya kaunti.

Usalama wa Jamii na Medicare: kodi zinazojenga maisha yako ya baadaye

Kodi ya Usalama wa Jamii ni 6.2% ya malipo yako. Kodi ya Medicare ni 1.45%. Mwajiri wako hulipa kiasi sawa tena, pamoja na malipo yako. Kwa pamoja hizi huitwa kodi za FICA. Wafanyakazi wengi hawawezi kuchagua kutoka kwao.

Ushuru huu hulipa faida za kustaafu, ulemavu na walionusurika, na kwa huduma ya afya ya Medicare, ambayo kwa kawaida huanza katika umri wa miaka 65. Unapofanya kazi na kulipa kodi hizi, unapata mikopo ya Usalama wa Jamii. Mnamo 2026, unapata mkopo mmoja kwa kila $1,890 unayopata, hadi mikopo minne kwa mwaka. Watu wengi wanahitaji mikopo 40 ili kupata manufaa ya kustaafu. (Kodi ya Usalama wa Jamii inasimama mara tu malipo yako kwa mwaka yanapofikia $184,500, kikomo cha 2026. Kodi ya Medicare haina kikomo.)

Hakikisha jina kwenye rekodi zako za malipo linalingana na kadi yako ya Usalama wa Jamii, au mapato yako hayawezi kuwekwa kwako. Unaweza kuangalia rekodi yako ya mapato na akaunti yangu ya bure ya Usalama wa Jamii.

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.

Mfano

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

Kuishi katika sehemu moja, fanya kazi katika sehemu nyingine

Watu wengi katika eneo la DC wanaishi katika jimbo moja au DC na wanafanya kazi katika jimbo lingine. Kati ya DC, Maryland, na Virginia, mshahara wako kawaida hutozwa ushuru tu mahali unapoishi. DC haitoi ushuru wa mishahara ya watu wanaoishi nje ya DC. Maryland na Virginia kwa ujumla hazitoi ushuru wa mishahara ya watu wanaoishi DC au katika jimbo la kila mmoja.

  • Ishi Maryland au Virginia, fanya kazi DC: Kodi ya mapato ya DC haipaswi kutoka kwa malipo yako. Mpe mwajiri wako Fomu ya DC D-4A (Cheti cha Kutokuwa na makazi). Ushuru wa jimbo lako unapaswa kutoka badala yake.
  • Ishi DC, fanya kazi Maryland au Virginia: mpe mwajiri wako Fomu MW507 (Maryland) au Fomu VA-4 (Virginia) ili kudai msamaha. Unalipa ushuru wa mapato ya DC.
  • Ishi Maryland na ufanye kazi huko Virginia, au kinyume chake: kawaida ni jimbo lako tu linalotoza ushuru wa mishahara yako, ikiwa hutaweka nyumba katika jimbo ambalo unafanya kazi na usitumie zaidi ya siku 183 kwa mwaka huko. Mpe mwajiri wako fomu ya jimbo unalofanya kazi (VA-4 au MW507).
  • Ishi Maryland: zuio lako la Maryland pia linajumuisha ushuru wa mapato ya kaunti.

Sheria hizi ni za mshahara. Angalia hati yako ya kwanza ya malipo kwenye kazi mpya. Ikiwa ushuru wa jimbo lako halitoki, uliza ofisi yako ya malipo. Ikiwa mwajiri wako hataizuia, unaweza kuhitaji kulipa ushuru huo mwenyewe wakati wa mwaka, kwa hivyo huna deni kubwa, pamoja na adhabu, unapowasilisha.

Jihadharini

Kulipwa kwa 1099 lakini kuchukuliwa kama mfanyakazi?

Mfanyakazi anapata Fomu W-2. Mwajiri huzuia ushuru na hulipa nusu ya ushuru wa Usalama wa Jamii na Medicare. Mkandarasi wa kujitegemea anapata Fomu 1099-NEC. Hakuna kinachozuiliwa, na mfanyakazi hulipa nusu zote mbili kama ushuru wa kujiajiri.

Biashara zingine huita wafanyikazi wakandarasi ili kuepuka kulipa ushuru na manufaa. Hii inaitwa uainishaji mbaya. Unaweza kuwa mfanyakazi ikiwa:

  • Kampuni huweka saa zako na kukuambia jinsi ya kufanya kazi hiyo.
  • Kampuni inakupa zana, vifaa, au sare.
  • Unalipwa kwa saa na huwezi kuweka bei zako mwenyewe.
  • Unafanya kazi kwa kampuni hii pekee, bila tarehe ya mwisho.
  • Unapata manufaa, kama vile likizo ya kulipwa.

Ikiwa hii inaonekana kama kazi yako, unaweza kuuliza IRS kuamua kwa Fomu SS-8. Jibu linaweza kuchukua miezi sita au zaidi. Ikiwa uliainishwa vibaya, Fomu 8919 inaweza kukuruhusu kulipa tu sehemu ya mfanyakazi ya Usalama wa Jamii na ushuru wa Medicare. Kwa usaidizi bila malipo, wasiliana na Kliniki ya Mlipakodi wa Kipato cha Chini au usaidizi wa kisheria, kama vile Msaada wa Kisheria DC, Msaada wa Kisheria wa Maryland, au Huduma za Kisheria za Kaskazini mwa Virginia.

Kidokezo

Angalia zuio lako kila mwaka

Tumia Kikadirio cha Zuio la Ushuru cha IRS mapema kila mwaka na baada ya mabadiliko yoyote makubwa, kama vile kazi mpya, kazi ya pili, ndoa, talaka, mtoto mpya, au nyongeza kubwa. Ni bure, haihitaji kuingia, na inachukua kama dakika 25. Kuwa na hati yako ya hivi punde ya malipo na marejesho ya kodi ya mwaka jana tayari.

Lengo ni kurejeshewa pesa ndogo au bili ndogo. Marejesho makubwa sana yanamaanisha malipo yako mwenyewe yalifanyika mwaka mzima, bila riba iliyolipwa kwako. Muswada mkubwa unamaanisha kuwa kidogo sana kilitolewa.

Dai tu kusamehewa ikiwa huna deni la ushuru wa mapato ya shirikisho mwaka jana na unatarajia kutodaiwa mwaka huu. W-4 isiyosamehewa hudumu kwa mwaka mmoja. Kwa 2026, lazima umpe mwajiri wako mpya ifikapo Februari 16, 2027.

Mambo muhimu ya kuchukua

  • 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.

Angalia uelewa wako

Jibu maswali, kisha uchague Angalia majibu yangu. Pata 4 ya haki 5 kukamilisha somo hili. Hii ni mazoezi: hakuna kikomo cha muda, na hatuhifadhi majibu yako.

Swali 1 la 5 Malipo ya jumla ya Kofi wiki hii ni $1,000. Hakuna kinachotolewa kabla ya kodi. Ni kiasi gani cha ushuru wa Usalama wa Jamii kinapaswa kutoka kwa malipo yake?
Swali 2 la 5 Lucía hajaoa na anaanza kazi ya pili ya muda. Kazi zote mbili hulipa sawa. Afanye nini ili ushuru wa kutosha wa mapato ya shirikisho uzuiliwe?
Swali 3 la 5 Samuel anaishi Silver Spring, Maryland, na anafanya kazi kwa muda wote katika hoteli moja katikati mwa jiji la DC. Kando na ushuru wa shirikisho, ni kodi gani ya mapato inapaswa kutoka kwa malipo yake?
Swali 4 la 5 Grace anafanya kazi katika kampuni ya kusafisha. Kampuni inaweka saa zake, inamwambia jinsi ya kusafisha, na inampa vifaa na sare. Analipwa kwa saa. Mwisho wa mwaka anapata Fomu 1099-NEC, sio W-2. Nini ni kweli?
Swali 5 la 5 Dawit anadaiwa ushuru wa mapato ya shirikisho kila mwaka, lakini nyingi hutolewa kutoka kwa malipo yake, kwa hivyo anarejeshewa pesa za $3,000 kila mwaka. Miezi mingi hana pesa za kutosha kwa kukodisha. Hakuna kitu maishani mwake kilichobadilika. Hatua nzuri ni nini?

Nenda mbali zaidi

Tovuti zinazoaminika ambapo unaweza kujifunza zaidi. Viungo hivi huenda kwenye tovuti zingine ambazo Dollar Scholars haiendeshi.

Somo hili ni elimu ya jumla ya kifedha, sio ushauri wa kisheria, ushuru au kifedha. Sheria na kiasi hubadilika, kwa hivyo angalia nambari muhimu na chanzo rasmi.