Master Step 4(c) per-paycheck extra withholding with simple 8th-grade math examples and automated 2026 calculations.
To calculate Line 4(c) extra withholding, take your projected annual tax shortfall (e.g., $1,300) and divide it by the number of paychecks remaining in the tax year (e.g., 26 biweekly paychecks). Enter the result ($50) on Step 4(c) of your W-4.
The single biggest mistake taxpayers make on Form W-4 is entering an annual tax deficit directly into Line 4(c). Line 4(c) is an amount per pay period. If you owe $2,400 for the year and have 24 paychecks left, enter $100 per paycheck — NOT $2,400!
Let Withholdwise calculate your remaining pay periods and exact Step 4(c) entry automatically.