This calculator estimates federal income tax for tax year 2026 — the return most people file in early 2027 — using the brackets, standard deductions and child tax credit published by the IRS in Revenue Procedure 2025-32, which reflects the One, Big, Beautiful Bill Act. Enter your income and filing status to see taxable income, the tax in each bracket, and your marginal and effective rates.
How to use the federal income tax calculator
- Choose your filing status.
- Enter total income for 2026: wages before payroll deductions, plus interest, business and other ordinary income.
- Enter pre-tax deductions and adjustments: traditional 401(k) or 403(b) contributions, HSA contributions, deductible IRA contributions, student loan interest and similar. (If you start from W-2 box 1 wages, 401(k) deferrals are already excluded — enter 0 for them.)
- Pick Standard or Itemized deductions, and tell the calculator if you or your spouse are 65 or older or blind.
- Add children under 17, any other credits, and optionally the federal tax withheld to estimate a refund or balance due.
How federal income tax is calculated
The US uses progressive brackets: each rate applies only to the slice of income that falls inside its range.
2026 tax brackets
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 | $0 – $12,400 |
| 12% | to $50,400 | to $100,800 | to $67,450 | to $50,400 |
| 22% | to $105,700 | to $211,400 | to $105,700 | to $105,700 |
| 24% | to $201,775 | to $403,550 | to $201,750 | to $201,775 |
| 32% | to $256,225 | to $512,450 | to $256,200 | to $256,225 |
| 35% | to $640,600 | to $768,700 | to $640,600 | to $384,350 |
| 37% | over $640,600 | over $768,700 | over $640,600 | over $384,350 |
2026 standard deduction
| Filing status | Standard deduction | Extra per person 65+ or blind |
|---|---|---|
| Single or married filing separately | $16,100 | $2,050 single · $1,650 MFS |
| Married filing jointly / surviving spouse | $32,200 | $1,650 |
| Head of household | $24,150 | $2,050 |
The child tax credit is $2,200 per qualifying child under 17, of which up to $1,700 is refundable. It phases out by $50 for each $1,000 of income above $200,000 ($400,000 joint).
Worked example
A single filer earns $85,000 and contributes $6,000 to a traditional 401(k).
AGI = 85,000 − 6,000 = $79,000
Taxable income = 79,000 − 16,100 standard deduction = $62,900
10% × 12,400 = $1,240 · 12% × 38,000 = $4,560 · 22% × 12,500 = $2,750
Total tax = $8,550; marginal rate 22%; effective rate = 8,550 ÷ 85,000 = 10.06%
A married couple filing jointly with $160,000 of income, $10,000 of adjustments and two children has taxable income of $117,800 and tax before credits of $15,340. The $4,400 child tax credit brings the estimate down to $10,940 — an effective rate of 6.84%.
Ways to lower the tax
- Pre-tax retirement contributions reduce AGI dollar for dollar; at a 22% marginal rate, $1,000 into a traditional 401(k) saves about $220 now.
- Itemize only when it helps. Mortgage interest, state and local taxes and charitable gifts must together exceed the standard deduction.
- Credits beat deductions. A $1,000 credit cuts tax by $1,000; a $1,000 deduction cuts it by your marginal rate.
To see the paycheck side, use the payroll calculator or the gross pay calculator.
This is an estimate for planning, based on IRS 2026 inflation adjustments. It is not tax advice and does not replace Form 1040, IRS guidance or a qualified tax professional.
Frequently asked questions
What are the 2026 federal tax brackets?
The seven rates stay at 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 10% bracket covers taxable income up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600 and 37% above that. Joint-filer thresholds are roughly double, per IRS Rev. Proc. 2025-32.
What is the 2026 standard deduction?
It is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. Taxpayers who are 65 or older or blind add $2,050 each if unmarried, or $1,650 each if married.
What is the difference between my marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income — the bracket you are in. Your effective rate is total tax divided by total income. Because lower brackets are taxed at lower rates, the effective rate is always below the marginal rate.
Will moving into a higher bracket reduce my take-home pay?
No. Only the income above the bracket threshold is taxed at the higher rate. A $1,000 raise that crosses from the 12% into the 22% bracket costs at most $220 in extra federal income tax.
How does the new senior deduction work?
For 2025 through 2028, each taxpayer aged 65 or older can deduct an extra $6,000, whether or not they itemize. It shrinks by 6% of modified AGI above $75,000 ($150,000 for joint filers) and is not available to married people filing separately.
What does this estimate leave out?
It does not calculate capital gains and qualified dividend rates, self-employment tax, the alternative minimum tax, the 3.8% net investment income tax, state income tax, or the new deductions for tips, overtime and car-loan interest. Use it for planning, not for filing.