Awọn owo-ori ati owo-ori ti ara ẹni · Ẹkọ 1 ti 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.
Ti pari lori ẹrọ yii
Awọn apakan ti ẹkọ yii ko ti tumọ si ede rẹ sibẹsibẹ, nitorinaa wọn han ni ede Gẹẹsi.
Ninu ẹkọ yii
Ohun tí wàá kọ́
- 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).
Bawo ni eyi ṣe sopọ si awọn kilasi wa: 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.
Awọn ọrọ lati mọ
- Gross sanwo (Gross pay)
- Lapapọ isanwo rẹ ṣaaju ki o to yọ ohunkohun jade.
- Net sanwo (Net pay)
- Owo ti o gba gangan lẹhin owo-ori ati awọn iyọkuro miiran. Tun pe ni isanwo ti o gba ni ile.
- Idaduro (Withholding)
- Owo ti agbanisiṣẹ rẹ gba kuro ninu isanwo rẹ ki o firanṣẹ si ijọba lati san owo-ori rẹ.
- Fọọmu W-4 (Form W-4)
- Fọọmu Federal ti o fun agbanisiṣẹ rẹ lati sọ fun u iye owo-ori Federal lati gba kuro ninu isanwo rẹ.
- Awọn owo-ori FICA (FICA taxes)
- Aabo Awujọ ati Awọn owo-ori Medicare. FICA duro fun Ofin Awọn ẹbun Iṣeduro Federal.
- Olugbaisese ominira (Independent contractor)
- Oṣiṣẹ ti ara ẹni. Ko si owo-ori ti o ni idaduro, ati pe oṣiṣẹ gba Fọọmu 1099 dipo Fọọmu W-2.
Ìðïñåò íá êÜíåéò êáé ôïõò Ý÷ïõí êá
A sanwo stub (tun npe ni a sanwo gbólóhùn) wa pẹlu kọọkan paycheck tabi taara idogo, lori iwe tabi online. Ṣayẹwo o gbogbo payday. O fihan bi rẹ sanwo ti a ti iṣiro, ati awọn ti o jẹ igba akọkọ ibi lati ri a aṣiṣe.
- Gross sanwo
- Awọn wakati rẹ ni akoko oṣuwọn isanwo rẹ, pẹlu eyikeyi akoko apọju. Eyi ni isanwo rẹ ṣaaju ki o to yọ ohunkohun.
- Awọn iyọkuro ti owo-ori ṣaaju ki o to
- Owo ti a gba ṣaaju diẹ ninu awọn owo-ori ti wa ni iṣiro, gẹgẹbi iṣeduro ilera tabi ifowopamọ ifẹhinti. Wọn dinku owo-ori ti o sanwo.
- Awọn owo-ori
- Owo-ori owo-ori Federal, owo-ori owo-ori ipinle tabi DC, Aabo Awujọ, ati Medicare.
- Awọn iyọkuro lẹhin-owo-ori
- Owo ti a gba jade lẹhin owo-ori, gẹgẹbi awọn idiyele iṣọkan tabi ọya ti ile-ẹjọ ti paṣẹ.
- Net sanwo
- Ohun ti o ku fun ọ. Eyi ni isanwo rẹ ti o gba ni ile.
- YTD (odun titi di oni)
- Lapapọ lati Oṣu Kini Ọjọ 1. Fọọmu W-2 rẹ fun ọdun da lori awọn apapọ wọnyi.
Tun ṣayẹwo orukọ rẹ, awọn ọjọ ti akoko isanwo, awọn wakati rẹ, ati oṣuwọn isanwo rẹ. Ti nkan ba jẹ aṣiṣe, sọ fun agbanisiṣẹ rẹ lẹsẹkẹsẹ ki o tọju ẹda kan.
Apẹẹrẹ
Îáúåì ïðîèçâîäñòâà ñîîáùàåò ÑØÀ ñî ññûëêîé íà ÑØÀ.
Ana ngbe ni Hyattsville, Maryland, ati pe o ṣiṣẹ bi oluranlọwọ iṣoogun ni Northwest DC. O jo'gun $ 20 ni wakati kan ati pe o sanwo ni gbogbo ọsẹ meji fun awọn wakati 80. Iṣeduro ilera rẹ jade ṣaaju owo-ori. Awọn owo-ori owo-ori jẹ awọn ayẹwo nikan.
| Laini lori stub | Akoko isanwo yii |
|---|---|
| Iye owo sisan (awọn wakati 80 × $ 20) | $ 1,600.00 |
| Iṣeduro ilera (iṣaaju-owo-ori) | - $ 60.00 |
| Owo-ori Aabo Awujọ (6.2%) | - $ 95.48 |
| Owo-ori Medicare (1.45%) | - $ 22.33 |
| Owo-ori owo-ori Federal | −$ 101.00 |
| Owo-ori owo-ori ti ipinle Maryland ati County | - $ 98.00 |
| Owo sisan (isanwo ile) | $ 1,223.19 |
$ 1,600 owo sisan - $ 60 iṣeduro ilera = $ 1,540 owo-ori fun Aabo Awujọ ati Medicare
$ 1,540 × 6.2% = $ 95.48 fun Aabo Awujọ
$ 1,540 × 1.45% = $ 22.33 fun Medicare
Akiyesi pe ko si owo-ori DC ti o jade, botilẹjẹpe Ana n ṣiṣẹ ni DC. DC ko san owo-ori ti awọn eniyan ti o ngbe ni ita DC. Ana san owo-ori Maryland dipo, ati ni Maryland iyẹn pẹlu owo-ori owo-ori agbegbe.
Aabo Awujọ ati Medicare: Awọn owo-ori ti o kọ ọjọ iwaju rẹ
Owo-ori Aabo Awujọ jẹ 6.2% ti owo oya rẹ. Owo-ori Medicare jẹ 1.45%. Agbanisiṣẹ rẹ san owo kanna lẹẹkansii, ni afikun si isanwo rẹ. Papọ awọn wọnyi ni a pe ni owo-ori FICA. Ọpọlọpọ awọn oṣiṣẹ ko le jade kuro ninu wọn.
Awọn owo-ori wọnyi sanwo fun ifẹhinti, ailera, ati awọn anfani iwalaaye, ati fun agbegbe ilera Medicare, eyiti o maa n bẹrẹ ni ọjọ-ori 65. Nigbati o ba ṣiṣẹ ati san owo-ori wọnyi, o jo'gun awọn kirediti Aabo Awujọ. Ni ọdun 2026, o jo'gun kirẹditi kan fun $ 1,890 kọọkan ti o jo'gun, to awọn kirediti mẹrin ni ọdun kan. Ọpọlọpọ eniyan nilo awọn kirediti 40 lati gba awọn anfani ifẹhinti. (Owo-ori Aabo Awujọ duro ni kete ti isanwo rẹ fun ọdun ba de $ 184,500, opin 2026. Owo-ori Medicare ko ni opin.)
Rii daju pe orukọ lori awọn igbasilẹ isanwo rẹ baamu kaadi Aabo Awujọ rẹ, tabi awọn dukia rẹ ko le ka si ọ. O le ṣayẹwo igbasilẹ owo-wiwọle rẹ pẹlu akọọlẹ Aabo Awujọ ọfẹ mi.
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). 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.
- 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.
Apẹẹrẹ
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.
| 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
Ṣiṣẹ ni ibi kan, ṣiṣẹ ni ibomiiran.
Ọpọlọpọ eniyan ni agbegbe DC n gbe ni ipinlẹ kan tabi ni DC ati ṣiṣẹ ni omiiran. Laarin DC, Maryland, ati Virginia, awọn oya rẹ nigbagbogbo ni owo-ori nikan nibiti o ngbe. DC ko san owo-ori awọn oya ti awọn eniyan ti o ngbe ni ita DC. Maryland ati Virginia ni gbogbogbo ko san owo-ori awọn oya ti awọn eniyan ti o ngbe ni DC tabi ni ipinlẹ ara wọn.
- Ngbe ni Maryland tabi Virginia, ṣiṣẹ ni DC: Owo-ori DC ko yẹ ki o jade kuro ninu isanwo rẹ. Fun agbata rẹ DC Fọọmu D-4A (Iwe-ẹri ti Nonbugbe). Owo-ori ti orilẹ-ede rẹ yẹ ki o jade dipo.
- Gbe ni DC, ṣiṣẹ ni Maryland tabi Virginia: fun agbanisiṣẹ rẹ Fọọmu MW507 (Maryland) tabi Fọọmu VA-4 (Virginia) lati beere imukuro naa. O san owo-ori owo-ori DC.
- Gbe ni Maryland ki o ṣiṣẹ ni Virginia, tabi idakeji: nigbagbogbo ipinlẹ ile rẹ nikan ni owo-ori owo-ori rẹ, ti o ko ba tọju ile ni ipinle nibiti o ti ṣiṣẹ ati pe ko lo diẹ sii ju awọn ọjọ 183 ni ọdun kan nibẹ. Fun agbanisiṣẹ rẹ ni fọọmu fun ipinlẹ nibiti o ṣiṣẹ (VA-4 tabi MW507).
- Gbe ni Maryland: idaduro Maryland rẹ tun pẹlu owo-ori owo-ori county.
Awọn ofin wọnyi jẹ fun awọn oya. Ṣayẹwo owo-ori akọkọ rẹ ni iṣẹ tuntun. Ti owo-ori ti orilẹ-ede rẹ ko ba jade, beere lọwọ ọfiisi isanwo rẹ. Ti agbanisiṣẹ rẹ ko ba da duro, o le nilo lati san owo-ori yẹn funrararẹ lakoko ọdun, nitorinaa o ko ni gbese nla, pẹlu ijiya kan, nigbati o ba faili.
Ṣọ́ra
Ṣe o sanwo lori 1099 ṣugbọn ṣe itọju bi oṣiṣẹ?
Oṣiṣẹ gba Fọọmu W-2 kan. Agbanisiṣẹ gba owo-ori ati san idaji ti owo-ori Aabo Awujọ ati Medicare. Olugbaisese ominira gba Fọọmu 1099-NEC. Ko si ohun ti o ni idaduro, ati pe oṣiṣẹ san awọn idaji mejeeji bi owo-ori iṣẹ ti ara ẹni.
Diẹ ninu awọn ile-iṣẹ pe awọn oṣiṣẹ ni awọn alagbaṣe lati yago fun san owo-ori ati awọn anfani. Eyi ni a pe ni aiṣedeede. O le jẹ oṣiṣẹ ti o ba jẹ:
- Ile-iṣẹ naa ṣeto awọn wakati rẹ ati sọ fun ọ bi o ṣe le ṣe iṣẹ naa.
- Ile-iṣẹ naa yoo fun ọ ni awọn irinṣẹ, awọn ohun elo tabi awọn ohun elo.
- Wọ́n ń sanwó fún ọ ní wákàtí tí kò sì lè ṣètò iye owó tìrẹ.
- O ṣiṣẹ fun ile-iṣẹ yii nikan, laisi ọjọ ipari.
- O gba awọn anfani, bii isinmi ti o sanwo.
Ti eyi ba dun bi iṣẹ rẹ, o le beere lọwọ IRS lati pinnu pẹlu Fọọmu SS-8. Idahun naa le gba oṣu mẹfa tabi diẹ sii. Ti o ba jẹ aṣiṣe, Fọọmu 8919 le jẹ ki o san ipin oṣiṣẹ nikan ti Aabo Awujọ ati owo-ori Medicare. Fun iranlọwọ ọfẹ, kan si Ile-iwosan Owo-ori Owo-ori Kekere tabi iranlọwọ ofin, bii Iranlọwọ Ofin DC, Iranlọwọ Ofin Maryland, tabi Awọn Iṣẹ Ofin ti Northern Virginia.
Sample
Ṣayẹwo awọn ẹya ara ẹrọ rẹ ni gbogbo ọdun
Lo IRS Tax Withholding Estimator ni kutukutu ọdun kọọkan ati lẹhin eyikeyi iyipada nla, gẹgẹbi iṣẹ tuntun, iṣẹ keji, igbeyawo, ikọsilẹ, ọmọ tuntun, tabi igbega nla kan. O jẹ ọfẹ, ko nilo iwọle, ati pe o gba to iṣẹju 25. Ni isanwo isanwo tuntun rẹ ati ipadabọ owo-ori ti ọdun to kọja ṣetan.
Ibi-afẹde naa jẹ agbapada kekere tabi owo kekere kan. Agbapada ti o tobi pupọ tumọ si pe owo sisan ti ara rẹ ni o waye ni gbogbo ọdun, laisi iwulo ti o san fun ọ. Owo nla kan tumọ si pe o kere ju ti a ti yọ kuro.
Nikan beere imukuro lati idaduro ti o ko ba jẹ owo-ori owo-ori Federal ni ọdun to kọja ati nireti lati jẹ gbese ohunkohun ni ọdun yii. W-4 imukuro jẹ ọdun kan. Fun 2026, o gbọdọ fun agbanisiṣẹ rẹ ni tuntun nipasẹ Kínní 16, 2027.
Awọn bọtini 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.
Ṣayẹwo oye rẹ
Dahun awọn ibeere, lẹhinna yan Ṣayẹwo awọn idahun mi. Gba 4 ti ẹtọ 5 lati pari ẹkọ yii. Eyi jẹ adaṣe: ko si opin akoko, ati pe a ko tọju awọn idahun rẹ.
Lọ siwaju
Awọn oju opo wẹẹbu ti o gbẹkẹle nibi ti o ti le ni imọ siwaju sii. Awọn ọna asopọ wọnyi lọ si awọn oju opo wẹẹbu miiran ti Dollar Scholars ko ṣiṣẹ.
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Tax Withholding Estimator (oju opo wẹẹbu miiran)
Ọpa ọfẹ, laisi iwọle, ti o ṣe iranlọwọ fun ọ lati kun Fọọmu W-4 ki iye owo-ori ti o tọ jade kuro ninu isanwo rẹ.
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Estimador para retención de impuestos (oju opo wẹẹbu miiran)
Oju-iwe IRS Tax Withholding Estimator ni ede Spani.
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Ṣe oṣiṣẹ ti ara ẹni (ti ara ẹni) tabi oṣiṣẹ? (oju opo wẹẹbu miiran)
Bawo ni IRS ṣe pinnu boya oṣiṣẹ jẹ oṣiṣẹ tabi olugbaisese, ati kini lati ṣe ti o ba ro pe o jẹ aṣiṣe.
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Ibaraẹnisọrọ (oju opo wẹẹbu miiran)
Kini ipinlẹ ti o san owo-ori rẹ nigbati o ba n gbe ni Virginia ati ṣiṣẹ ni DC tabi Maryland, tabi idakeji.
Ẹkọ yii jẹ ẹkọ owo gbogbogbo, kii ṣe ofin, owo-ori, tabi imọran owo. Awọn ofin ati awọn iye yipada, nitorinaa ṣayẹwo awọn nọmba pataki pẹlu orisun osise.