Tax Year 2026 RulesIRS Revenue Procedure 2025-32 / SSA 2026

2026 Federal Income Tax Calculator

Deterministic federal tax estimation for tax year 2026. Computes progressive bracket rates, updated $16,100 Single / $32,200 MFJ standard deduction thresholds, and withholding balance.

Filing for the current year? View the 2025 Federal Income Tax Calculator for current-year tax return preparation.
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Taxpayer Inputs

Enter your income and filing status for official IRS progressive bracket computation.

$

Box 1 of your Form W-2

$

Taxable interest, non-qualified dividends, or other ordinary income

$

Box 2 of your Form W-2 (taxes already paid)

Standard Deduction (2025):$15,750.00

Statutory standard deduction for your selected status. Schedule A itemized deductions are not part of this baseline calculation.

2026 Standard Deduction Amounts

Official inflation-adjusted thresholds under IRS Rev. Proc. 2025-32:

  • Single:$16,100
  • Married Filing Jointly:$32,200
  • Head of Household:$24,150
  • Married Filing Separately:$16,100

2026 Single Bracket Thresholds

Taxable income brackets under Rev. Proc. 2025-32:

  • 10% Bracket$0 – $12,400
  • 12% Bracket$12,400 – $50,400
  • 22% Bracket$50,400 – $105,700
  • 24% Bracket$105,700 – $201,775
  • 32% Bracket$201,775 – $256,225
  • 35% Bracket$256,225 – $640,600
  • 37% BracketOver $640,600

2026 Tax Year Frequently Asked Questions

What is the standard deduction for tax year 2026?

Under IRS Revenue Procedure 2025-32, the 2026 standard deduction is $16,100 for Single filers and Married Filing Separately, $32,200 for Married Filing Jointly, and $24,150 for Head of Household.

What is the 2026 Social Security wage base limit?

The Social Security Administration established the 2026 OASDI taxable wage base ceiling at $184,500 (up from $176,100 in 2025). Net earnings beyond $184,500 are exempt from the 12.4% Social Security portion of FICA and SECA.

What are the federal tax brackets for 2026?

The statutory rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%, with Single thresholds starting at $0, $12,400, $50,400, $105,700, $201,775, $256,225, and $640,600.

Why calculate 2026 taxes ahead of time?

Calculating 2026 taxes enables taxpayers to optimize quarterly estimated tax vouchers (Form 1040-ES), project retirement plan contributions, and calibrate payroll withholding to avoid underpayment penalties.