Bonus
Cash bonuses are withheld at 22% too. Same supplemental hole.
Reviewed August 21, 2026. About. Not tax advice.
Bonuses are supplemental wages under Publication 15, same family as RSUs. A 2026 single California IC on $285k salary and an $80k bonus (no RSUs) is still about $11,176 short on this desk after 22% federal withhold. If you also have RSUs, do not treat the bonus as “already handled.” Both hit the same 22% bucket until a single paycheck exceeds $1 million.
Worked example
Salary $285,000, bonus $80,000, no RSUs. Still due $11,176. Next 1040-ES slice $5,588.
FAQ
- Does my company use the aggregate method instead?
- Some payrolls run bonus through the W-4 (aggregate method). Then withholding can be closer to your bracket — or wildly high that one check. This desk assumes the common flat 22% supplemental method. Check the bonus stub.
- Should I add bonus and RSUs together?
- Yes for the annual picture. The desk’s RSU and bonus fields are both treated as supplemental. Enter both.
Sources
- IRS Publication 15 (Circular E) — Supplemental wage withholding: 22% up to $1 million, 37% above.
- IRS tax year 2026 inflation adjustments (Rev. Proc. 2025-32) — 2026 federal brackets and standard deduction.
- IRS estimated taxes — 1040-ES installment dates and underpayment penalty.