How to use the federal income tax calculator
- Pick the tax year and filing status. 2026 is the return you file in 2027; 2025 is the return filed in 2026.
- Enter income, adjustments and any itemized deductions. The calculator uses the larger of itemized and standard.
- Add children under 17 for the child tax credit, and any other credits.
- Read the bracket breakdown to see how much of your income falls in each rate.
How federal income tax is worked out
Federal income tax is charged in brackets: each slice of taxable income is taxed at its own rate, from 10% to 37%. Taxable income is your income after adjustments, less the standard deduction or your itemized deductions. This federal tax calculator starts from the IRS rate tables for the year you choose. A single filer with $60,000 of wages in 2026 takes the $16,100 standard deduction, which leaves $43,900 of taxable income and a tax of $5,023. For paycheck withholding instead of the yearly bill, use the paycheck calculator.
2026 federal tax brackets
Taxable income above each amount below is taxed at the rate shown. The figures are from Revenue Procedure 2025-32 for tax year 2026.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 | $0 | $0 |
| 12% | $12,400 | $24,800 | $17,700 |
| 22% | $50,400 | $100,800 | $67,450 |
| 24% | $105,700 | $211,400 | $105,700 |
| 32% | $201,775 | $403,550 | $201,750 |
| 35% | $256,225 | $512,450 | $256,200 |
| 37% | $640,600 | $768,700 | $640,600 |
Standard deduction and the aged or blind amount
For tax year 2026 the standard deduction is $16,100 for single filers and married filing separately, $24,150 for head of household and $32,200 for married filing jointly and surviving spouses. Each box checked for age 65 or older, or blind, adds $1,650, or $2,050 for a single or head of household filer. For tax year 2025 the One, Big, Beautiful Bill Act set the standard deduction at $15,750, $23,625 and $31,500, with $1,600 and $2,000 for the aged or blind. Itemized deductions replace the standard deduction only when they are larger.
Child tax credit
The child tax credit is $2,200 for each qualifying child under 17 in both 2025 and 2026. It first reduces your income tax, and if some credit is left over, up to $1,700 per child can be paid as a refundable amount, limited to 15% of earned income over $2,500. The credit shrinks by $50 for every $1,000 of income over $200,000, or $400,000 on a joint return. A single filer with $201,500 of income and one child gets $2,100 instead of $2,200. Each child needs a Social Security number.
The Tax Table and the rate schedule
Form 1040 does not compute tax with the formula when taxable income is under $100,000. It uses the Tax Table, which lists the tax at the middle of each $50 band of income and rounds to a whole dollar. Above $100,000 the rate schedule is applied exactly. This calculator follows both rules, so every figure is shown in whole dollars like the ones on a return.
Worked example: married with two children
A married couple filing jointly in 2026 earns $150,000. The $32,200 standard deduction leaves $117,800 of taxable income. The first $24,800 is taxed at 10%, which is $2,480. The next $76,000 up to $100,800 is taxed at 12%, which is $9,120. The remaining $17,000 is taxed at 22%, which is $3,740. The total is $15,340. Two children bring a $4,400 child tax credit, so the income tax is $10,940.
Method and sources
Rates and amounts. Tax year 2026: IRS Revenue Procedure 2025-32, section 4 (rate tables 1 to 4, standard deduction, additional amount for the aged or blind, child tax credit of $2,200 with $1,700 refundable). Tax year 2025: Revenue Procedure 2024-40 section 2 (rate tables, aged or blind amounts, $1,700 refundable) with the One, Big, Beautiful Bill Act changes recorded in sections 2 and 3 of Revenue Procedure 2025-32 (standard deductions of $15,750, $23,625 and $31,500; child tax credit of $2,200). The calculator reads the schedule for your status, takes the larger of itemized and standard deduction, then applies credits. Child tax credit mechanics come from 26 U.S.C. 24: the $200,000 and $400,000 phase-out starts, the $50 reduction for each $1,000, the 15% of earned income over $2,500 refundable limit and the Social Security number requirement. Other non-refundable credits are taken off the tax first and the child tax credit is limited to what is left, the order of the Credit Limit Worksheet in the Instructions for Schedule 8812 (2025). Amounts are rounded to whole dollars as on Form 1040: below $100,000 of taxable income the tax is the Tax Table amount, the schedule tax at the middle of each income band, and from $100,000 up it is the exact schedule tax rounded to a dollar (Instructions for Form 1040 (2025), Rounding Off to Whole Dollars). The 2026 Tax Table has not been published yet, so the 2025 midpoint rule is assumed for 2026.
What this does not cover
This is an estimate for ordinary income only. It leaves out qualified dividends and long-term capital gains rates, the self-employment tax, the net investment income tax, the alternative minimum tax, the credit for other dependents, the earned income credit, deductions created by the 2025 tax law for tips, overtime and seniors (enter any such amount under other deductions), and all state taxes. It also leaves out the reduced standard deduction of a filer who can be claimed as a dependent (Standard Deduction Worksheet for Dependents) and the rule that gives no standard deduction to a married person filing separately whose spouse itemizes (Instructions for Form 1040, line 12). It is not a tax return, a filing tool or tax advice.
Worked examples
| Example | Input | Result |
|---|---|---|
| Single, $60,000 of wages | Tax year: 2026; Filing status: single; Wages and other earned income for the year ($): 60000; Other ordinary income ($): 0; Adjustments to income ($): 0; Itemized deductions ($, 0 to use the standard deduction): 0; Boxes for age 65 or older, or blind: 0; Other deductions from taxable income ($): 0; Qualifying children under 17: 0; Other non-refundable credits ($): 0 | Total income after adjustments: $60,000; Standard deduction: $16,100; Taxable income: $43,900; Tax before credits: $5,023; Income tax after credits: $5,023; Effective rate on total income: 8.37%; Marginal rate (top bracket reached): 12.00%; Income tax per month: $419 |
| Married, two children, $150,000 | Tax year: 2026; Filing status: mfj; Wages and other earned income for the year ($): 150000; Other ordinary income ($): 0; Adjustments to income ($): 0; Itemized deductions ($, 0 to use the standard deduction): 0; Boxes for age 65 or older, or blind: 0; Other deductions from taxable income ($): 0; Qualifying children under 17: 2; Other non-refundable credits ($): 0 | Total income after adjustments: $150,000; Standard deduction: $32,200; Taxable income: $117,800; Tax before credits: $15,340; Child tax credit used against tax: $4,400; Income tax after credits: $10,940; Effective rate on total income: 7.29%; Marginal rate (top bracket reached): 22.00%; Income tax per month: $912 |
| Tax year 2025, single, $100,000 | Tax year: 2025; Filing status: single; Wages and other earned income for the year ($): 100000; Other ordinary income ($): 0; Adjustments to income ($): 0; Itemized deductions ($, 0 to use the standard deduction): 0; Boxes for age 65 or older, or blind: 0; Other deductions from taxable income ($): 0; Qualifying children under 17: 0; Other non-refundable credits ($): 0 | Total income after adjustments: $100,000; Standard deduction: $15,750; Taxable income: $84,250; Tax before credits: $13,455; Income tax after credits: $13,455; Effective rate on total income: 13.46%; Marginal rate (top bracket reached): 22.00%; Income tax per month: $1,121 |
| Itemizing, age 65 or older | Tax year: 2026; Filing status: single; Wages and other earned income for the year ($): 70000; Other ordinary income ($): 0; Adjustments to income ($): 3000; Itemized deductions ($, 0 to use the standard deduction): 21000; Boxes for age 65 or older, or blind: 1; Other deductions from taxable income ($): 0; Qualifying children under 17: 0; Other non-refundable credits ($): 0 | Total income after adjustments: $67,000; Itemized deductions: $21,000; Taxable income: $46,000; Tax before credits: $5,275; Income tax after credits: $5,275; Effective rate on total income: 7.87%; Marginal rate (top bracket reached): 12.00%; Income tax per month: $440 |
FAQ
What are the federal tax brackets for 2026?
The rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer they start at $0, $12,400, $50,400, $105,700, $201,775, $256,225 and $640,600 of taxable income.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $24,150 for head of household and $32,200 for married filing jointly, plus $1,650 (or $2,050 if unmarried) for each box checked for age 65 or older, or blind.
How much is the child tax credit?
$2,200 per qualifying child under 17 for 2025 and 2026. Up to $1,700 per child is refundable, and the credit phases out above $200,000 of income, or $400,000 on a joint return.
What is the difference between a tax bracket and my tax rate?
Only the part of your income inside a bracket is taxed at that bracket rate. The effective rate shown by this calculator is your income tax divided by your income, and it is lower than the top bracket you reach.
Why are the amounts in whole dollars?
Form 1040 is filled in with whole dollars. Below $100,000 it uses the Tax Table, which prints the tax at the middle of each $50 band, and this calculator does the same and rounds every figure to a dollar.
Does this show my refund?
No, it shows the tax. To compare it with what was withheld from your pay, use the tax refund calculator.