How is US federal income tax estimated?
The United States uses a progressive federal income tax system. Income is divided into tax brackets, and each portion is taxed at its applicable rate. Filing status and deductions affect taxable income.
2026 standard deductions
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
2026 federal income tax brackets
| Rate | Single | Married jointly | Head of household |
|---|---|---|---|
| 10% | $0–$12,400 | $0–$24,800 | $0–$17,700 |
| 12% | $12,400–$50,400 | $24,800–$100,800 | $17,700–$67,450 |
| 22% | $50,400–$105,700 | $100,800–$211,400 | $67,450–$105,700 |
| 24% | $105,700–$201,775 | $211,400–$403,550 | $105,700–$201,750 |
| 32% | $201,775–$256,225 | $403,550–$512,450 | $201,750–$256,200 |
| 35% | $256,225–$640,600 | $512,450–$768,700 | $256,200–$640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Married filing separately thresholds are generally half of married filing jointly thresholds. Special rules may apply. Confirm current IRS guidance.
What is not included?
- State, city or local income taxes.
- Social Security and Medicare payroll taxes (FICA).
- Alternative Minimum Tax, credits and Additional Medicare Tax.
- Qualified business income deductions, capital gains rates and special income rules.
Frequently asked questions
Is this the amount deducted from every paycheck?
No. This is an annual estimate of regular federal income tax. Payroll withholding depends on your W-4, pay frequency, benefits and other circumstances.
Does it include state income tax?
No. State and local taxes are not included and vary by location.
Is this official IRS software?
No. It is an independent educational tool and is not affiliated with or endorsed by the IRS.
Disclaimer: This calculator provides an approximate estimate for general information only. It is not tax, legal or financial advice. Confirm your position using current IRS publications or a qualified tax professional.