Updated October 29, 2026. Quick answer: Worksheet 1-5 in Publication 505 (2026) compares the tax you will owe for 2026 with the tax your paychecks and pension payments will have withheld, and turns any gap into an amount to add to or take off each remaining payday. The result on line 6 is then entered on a new Form W-4 using the instructions printed under the worksheet.
What this worksheet is for
“Use this worksheet to figure the amount of your projected withholding for 2026, compare it to your projected tax for 2026, and, if necessary, figure any adjustment to the amount you have withheld each payday.” Line 1 comes from Worksheet 1-3.
The six lines
| Line | What it asks |
|---|---|
| 1 | “Enter your projected tax for 2026 from Worksheet 1-3, line 11” |
| 2 | “Enter your total federal income tax withheld to date in 2026 from all sources of income.” |
| 3a | “For each source of wages, multiply the amount of federal income tax now being withheld each payday by the number of paydays remaining in the year and enter the combined amount for all jobs” |
| 3b | “For all other sources of recurring taxable income, multiply the withholding amount by the remaining number of times the income is expected.” |
| 4 | “Add lines 2, 3a, and 3b. This is your projected withholding for 2026” |
| 5 | Compare lines 1 and 4. “If line 1 is more than line 4, subtract line 4 from line 1. You need to increase your withholding.” If line 4 is more, the worksheet says “You may want to decrease your withholding.” |
| 6 | “Divide line 5 by the number of paydays (or other withholding events) remaining in 2026”. This is the additional amount to use to increase or decrease the amount you have withheld from each remaining payday. |
Turning line 6 into a Form W-4
The publication splits the instructions by which Form W-4 your withholding to date was figured on. If it was figured on a 2026 form, increasing is simple: “Add the amount, if any, on Step 4(c) of your previous Form W-4 to the amount on line 6 of Worksheet 1-5 above and enter the result on Step 4(c) of your new Form W-4.” Decreasing works through Step 3: “Add the amount, if any, on Step 3 of your previous Form W-4 to the product of line 6 of Worksheet 1-5 multiplied by the total number of paydays in 2026 and enter the result on Step 3 of your new Form W-4.” Form W-4 (2026) describes the target line as “(c) Extra withholding. Enter any additional tax you want withheld each pay period”.
If your old form is a 2019 or earlier Form W-4
Two extra conversions apply. To increase withholding the publication says “If your filing status was “Single” or “Married, but withhold at higher Single rate,” enter $10,600 (the equivalent of 2 allowances) on Step 4(a).” For married it uses $15,900 (the equivalent of 3 allowances). Any allowances on line 5 of the old form are multiplied by $5,300 and entered on Step 4(b).
An example with invented numbers
Illustration, not an IRS example. A worker expects to owe $9,870 for 2026, has had $4,000 withheld so far, and has $300 withheld on each of 10 remaining paydays.
| Line | Entry | Amount |
|---|---|---|
| 1 | Projected tax for 2026 (Worksheet 1-3, invented) | $9,870 |
| 2 | Federal income tax withheld to date | $4,000 |
| 3a | Per-payday withholding now 300, with 10 paydays left (computed: 300 x 10) | $3,000 (computed) |
| 3b | Other recurring withholding | $0 |
| 4 | Projected withholding (computed: 4,000 + 3,000 + 0) | $7,000 (computed) |
| 5 | Line 1 is more than line 4: line 1 minus line 4 | $2,870 (computed) |
| 6 | Divide by 10 remaining paydays (computed: 2,870 / 10) | $287 (computed) |
Line 1 is larger than line 4, so withholding needs to rise. Spreading $2,870 over 10 paydays adds $287 per payday, entered on Step 4(c) of a new 2026 Form W-4 together with any Step 4(c) amount already on the old form.
Edition
This page reads Publication 505 (2026), Tax Withholding and Estimated Tax, “For use in 2026”, the file irs.gov served on 2026-10-29 (sha256 in the kit data). Worksheet numbers and line numbers belong to that edition, so check the number printed on the worksheet in your own copy before you follow a line reference.
Common mistakes
- Dividing by the wrong number of paydays. Line 6 divides by the paydays or withholding events that remain, not by a full year’s.
- Leaving out pension withholding. Line 3b is for other recurring income, such as a monthly pension that has tax withheld.
- Mixing up the two W-4 vintages. The line 6 instructions are different for a 2019 or earlier form and for a 2026 form.
- Treating the answer as final. Recheck your withholding when your situation changes during the year.
Related: the Projected Tax for 2026 worksheet, Form W-4, the W-4 multiple jobs worksheet, and the retirement withholding calculator.
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Answer againSources
- Publication 505 (2026), Tax Withholding and Estimated Tax: https://www.irs.gov/pub/irs-pdf/p505.pdf
- Form W-4 (2026), Employee’s Withholding Certificate: https://www.irs.gov/pub/irs-pdf/fw4.pdf
Read from the IRS documents linked above on October 29, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.