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The Transition-Year Tax Estimator

The year you go from resident to attending: gap months, signing bonus, relocation and payroll tax, all in one bill.

Rules last verified Sep 25, 2026

These are example numbers. Answer a few questions and every calculator fills in with yours, saved in this browser.

Residency

New job

July and August have no paycheck.

Adds self-employment tax when entered

Tax profile

Form 1040, line 24. Used for the safe-harbor check.

Over $150,000 raises the safe harbor to 110%.

Your 2026, month by month

+ $30,000 bonus & relocation
  1. Resident · $32,500 , Jan–Jun
  2. No paycheck , Jul–Aug
  3. Attending · $100,000 , Sep–Dec

Estimated 2026 tax bill

$38,725

23.8% of $162,500 in wages, payroll tax included

Federal income tax
$26,294
Social Security (6.2%)
$10,075
Medicare (1.45%)
$2,356
Texas income tax
$0

Blended vs. full attending year

This year (transition)
23.8%
Next year ($300,000 all year)
25.4%

Your employer withholds as if you’ll earn $300,000 all year. With six resident months and two unpaid months, you’ll usually be over-withheld, so expect a refund, not a bill.

Withholding check

≈ $3,727 refund

Withheld as resident (Jan–Jun)
$2,810
Withheld as attending (Sep–Dec)
$20,611
22% flat on bonus + relocation
$6,600
Total withheld vs. $26,294 owed
$30,021

Safe harbor: you’re covered

No underpayment penalty is possible if this year’s withholding covers 100% of last year’s tax, or 90% of this year’s. Last year you owed $5,552; you’ve already had $30,021 withheld.

Moonlighting income without withholding? Add it above and we’ll show whether a quarterly payment is needed.

Educational estimate using 2026 federal brackets, standard deduction and FICA from the shared tax engine. Withholding is approximated from annualized payroll; your pay stubs are the source of truth.