IRS Supplemental Method 2
Bonus Tax Aggregate Method Calculator
When an employer combines your regular paycheck with a bonus into a single payment, taxes are withheld using regular progressive tax brackets rather than the flat 22% supplemental rate. Calculate the aggregate withholding difference for your state.
Paycheck & Bonus Details
$
e.g. ~$75k/year bi-weekly pay$
Aggregate Calculation ResultState Income Tax
Total Combined Paycheck
$7,884.00
Regular ($2,884) + Bonus ($5,000)Net Take-Home Pay
$5,849.12
After all federal and FICA taxesAggregate Federal Tax Withholding:-$1,431.75
Social Security (6.2%):-$488.81
Medicare (1.45%):-$114.32
State Income Tax:$0.00 (0%)
Bonus Portion Net Take-Home:$3,562.40
Aggregate vs Flat Percentage Method:
Under the aggregate method, IRS treats this pay as if your annualized earnings were higher for this single pay period. Any extra withholding will be credited back when you file your annual federal tax return.