Income Tax Calculator
Estimate 2026 US federal income tax from filing status and a stand-in for adjusted gross income. The tool subtracts only the 2026 standard deduction from IRS Rev. Proc. 2025-32 and then applies the seven ordinary-income brackets.
Income Tax Calculator tool
About the Income Tax Calculator
It does not itemize, apply the Child Tax Credit or EITC, compute FICA, self-employment tax, AMT, NIIT, or any state tax. Treat the result as a bracket sketch, not a Form 1040.
Tax year 2026 returns are generally filed in 2027. If Congress changes the tables after the October 2025 inflation adjustments, official instructions win.
How the Income Tax Calculator works
Taxable income is max(0, income − standard deduction). Tax is the sum of each bracket slice times that slice’s rate.
Taxable = max(0, income − standard deduction)
Tax = Σ (slice of taxable income × bracket rate)
Example
Single filer, $60,000 income: deduction $16,100, taxable $43,900, tax $5,020 (10% on $12,400 plus 12% on $31,500).
How to Use the Income Tax Calculator
- Choose filing status.
- Enter income before the standard deduction.
- Read estimated tax, taxable income, and after-tax cash.
- Check the effective rate (tax ÷ income) and the marginal rate (last bracket used).
- Remember credits and state tax are omitted.
Income Tax Calculator Examples
Single $60,000
Deduction $16,100, taxable $43,900, tax $5,020, effective about 8.37%, marginal 12%.
Income below the deduction
A single filer with $10,000 of income has $0 taxable income and $0 ordinary tax in this model.
Joint filers
Married filing jointly uses a $32,200 deduction and wider 10% and 12% brackets than single.
How to Estimate Federal Income Tax
Subtract the standard deduction for your status. Walk the remaining income through the 10%, 12%, 22%, 24%, 32%, 35%, and 37% ordinary brackets.
2026 standard deduction
These amounts are what the calculator subtracts.
| Status | Deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
What is omitted
Credits, above-the-line adjustments, qualified business income, AMT, and state returns can move the bill by thousands of dollars. This page is a bracket calculator only. The effective rate is tax divided by the income you typed, so it is lower than the marginal bracket whenever income spans more than one slice. A single filer at $60,000 sits in the 12% marginal bracket in this model while paying about 8.4% of income; that gap is the 10% slice plus the standard deduction, not an error. Capital gains, Social Security wages, and estimated-tax vouchers are out of scope — use IRS publications or software if those apply.
Frequently Asked Questions
Which year is this?
Tax year 2026, using Rev. Proc. 2025-32 tables and the OBBBA-adjusted standard deduction.
Do you itemize?
No. Only the standard deduction is subtracted.
Is FICA included?
No. Social Security and Medicare tax are separate.
What about capital gains?
This tool treats the entire amount as ordinary income.
Is this tax advice?
No. Use IRS instructions or a tax professional for a filing.