Gross Up Calculator

This turns a net amount you have promised someone into the gross payment that produces it. The first method uses one flat supplemental rate, the way payroll handles a bonus: the rates you enter are added up and the net is divided by what is left, because anything you add on top is taxed as well. The second method is for a payment large enough to push the year across a tax bracket, where a single rate no longer exists. Paste the bracket table for your filing status and year, give the income already earned, and the walk shows how much gross each bracket has to absorb.

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The IRS percentage method for supplemental wages is 22 percent on the first million of supplemental pay in a year and 37 percent on anything above it. Enter 0 for no federal withholding.
Many states publish their own flat supplemental rate. Leave at 0 if there is no state income tax.
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Income for the year before this payment, after the standard or itemised deduction. This is the figure the bracket table is read against, and it is what decides which bracket the payment starts in.
Copy the ordinary income brackets for the filing status and tax year you are working in. Each entry is the rate then a colon then the top of that bracket, and the last entry is the top rate on its own with no ceiling. Nothing here is built in, so the answer follows whatever table you paste.
Everything that is one rate on every dollar: Social Security 6.2 and Medicare 1.45 make 7.65, plus any flat state rate. Drop the 6.2 if the year is already past the Social Security wage base.
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