# Paycheck deductions explained (2026)

A stub is a stack of different deductions, not one “tax.” This walkthrough names the lines Takehome Cash actually computes for tax year 2026 and the ones it skips (most city taxes, itemized deductions, Child Tax Credit). Use the calculator if you want dollars on an $80,000 California sample.

Federal income tax is the IRS bracket amount after the standard deduction ($16,100 single in 2026). FICA is Social Security 6.2% up to $184,500 plus Medicare 1.45%. State income tax is the state model. Those three are taxes. A traditional 401(k) is a pretax deferral that usually cuts federal and state taxable wages but not FICA. The health/premium line (HSA or health FSA proxy) generally cuts FICA too.

Extra federal withholding is more cash sent to the IRS, not a new tax. California SDI is 1.3% of subject wages with no cap. WA Cares is 0.58% on Washington wages when the box is on. Philadelphia wage tax and Ohio city tax are not in the engine. Net is what is left after the lines we do model.

Open net vs gross if you only want that definition. Open the FICA page if the stub says FICA EE. Reviewed October 2, 2026.

## Sample estimates

### $80k CA single (deduction stack)

- Gross: $80,000.00
- Federal income tax: $8,770.00
- Social Security: $4,960.00
- Medicare: $1,160.00
- State income tax: $3,210.42
- Net / take-home: $60,859.58 (effective tax 23.9%)
- Per paycheck net: $60,859.58 (1 periods)

Label: engine estimates, not pay stubs.

## FAQ

### What deductions does this calculator include?

Federal income tax, Social Security, Medicare, additional Medicare, simplified state income tax, optional extra federal withholding, CA SDI, optional NYC, optional WA Cares, and pretax 401(k) / health-line amounts you type.

### What is missing?

Most city and county locals (except optional NYC), itemized deductions, Child Tax Credit, and 1099 self-employment tax. See methodology.

### Are 401(k) and FSA taxes?

No. They are pretax deferrals. They change taxable wages. They are not the federal income-tax line.

## Related

- [What is FICA on a paycheck](https://takehomecash.com/what-is-fica-on-paycheck/index.md)
- [Net vs gross pay](https://takehomecash.com/net-vs-gross-pay/index.md)
- [FSA paycheck calculator](https://takehomecash.com/fsa-paycheck-calculator/index.md)