Bracket & Basis

2026 federal income tax calculator

Model ordinary federal income tax for single, joint, head-of-household or separate filers. See each tax bracket and the assumptions.

01 / Your inputs

Default amounts are illustrative. All amounts are annual USD.

USD
USD
USD

Changing filing status resets the deduction to the basic 2026 standard deduction. Override when appropriate.

02 / Working estimate

Taxable ordinary income
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Estimated federal income tax
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Effective rate on income entered
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Marginal ordinary rate
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Income less modeled income tax
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Planning only. Read the formula, exclusions and sources below. This is not a filed return or payment.

Scope: ordinary federal income only

This is a planning worksheet for tax year 2026, generally reported on a return filed in 2027. Enter annual ordinary income after adjustments to income, then your applicable deduction. The default deduction assumes a single filer under age 65 who is not blind, cannot be claimed as a dependent, and qualifies for the full standard deduction. Change it when those assumptions do not apply. Do not subtract the same adjustment twice.

The calculator taxes each slice of taxable income at its own rate, then subtracts a user-entered nonrefundable credit, stopping at zero. It does not determine eligibility for deductions or credits. Effective rate here means estimated income tax divided by the income entered. After-tax income excludes only this modeled income tax; it is not take-home pay. A refundable credit is outside this model.

Illustrative example

With $80,000 of adjusted ordinary income and a $16,100 deduction, taxable income is $63,900. For a single filer, $12,400 × 10% + $38,000 × 12% + $13,500 × 22% = $8,770 before credits. A hypothetical eligible $500 nonrefundable credit reduces that to $8,270. These are illustrative inputs, not a personal tax determination.

Important exclusions

This tool excludes preferential capital-gain rates, qualified dividends, self-employment and payroll taxes, Additional Medicare Tax, net investment income tax, alternative minimum tax, state and local taxes, and special deduction or credit limits. It uses rate schedules rather than the IRS tax table required in some filing situations, so rounding and final return results can differ. Use official filing software or a qualified tax professional for a return. Brackets and standard deduction: IRS Revenue Procedure 2025-32, sections 4.01 and 4.14, checked October 29, 2026.

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