INCOME
W-4 & FILING STATUS
W-4 Step 4(c) extra withholding amount.
W-4 Step 3: e.g. $2,000 per qualifying child.
STATE INCOME TAX
PRE-TAX DEDUCTIONS Reduce Taxable Income
Reduces federal + state. Limit: $904/pp (2026).
Section 125 — reduces federal, state & FICA.
Payroll HSA reduces federal, state & FICA.
Max $3,300/yr = $126.92/pp. Reduces FICA.
Sec. 125 — reduces federal, state & FICA.
Transit/parking ($325/mo limit), etc.
POST-TAX DEDUCTIONS
Taken after taxes — does not reduce withholding.
Garnishments, union dues, life insurance, etc.