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How to Read These Federal Tax Tables These tables summarise the IRS rules that determine how federal income tax is calculated for 2026. Each table presents a different component of the federal tax system, and understanding how to read them helps you interpret your own results more accurately: Tax Brackets: Each bracket shows how income is taxed in layers. Only the portion of income within a bracket is taxed at that bracket’s rate. Standard Deduction: This amount reduces your taxable income before any tax is applied. Additional deductions apply for age or blindness. Credits & Phase-outs: Credits such as the Child Tax Credit or Earned Income Tax Credit reduce the amount of tax owed. Some credits phase out as income increases. Retirement Limits: These tables show the maximum contributions allowed to tax-advantaged retirement accounts. Payroll Taxes: Social Security and Medicare tax rates apply to wages. The tables outline employee and employer obligations. Threshold Tables: Some benefits, such as Social Security taxation or student loan interest deductions, begin to reduce at specific income levels. If you want to see these values applied in a personalised calculation, try the Federal Tax Calculator 2026. Single – Federal Income Tax Brackets(2026) These brackets determine how each portion of your taxable income is taxed. The U.S. uses a progressive system, meaning higher income is taxed at higher marginal rates to balance fairness and revenue needs. Single – Federal Income Tax Brackets(2026) – Marginal tax brackets and taxable income ranges for Single filers in 2026.BracketThresholdRate1 $ 0.00 to $ 12,400.00 10% 2 $ 12,400.00 to $ 50,400.00 12% 3 $ 50,400.00 to $ 105,700.00 22% 4 $ 105,700.00 to $ 201,775.00 24% 5 $ 201,775.00 to $ 256,225.00 32% 6 $ 256,225.00 to $ 640,600.00 35% 7 $ 640,600.00 to $ 0.00 37% Married Filing Jointly – Federal Income Tax Brackets(2026) These brackets determine how each portion of your taxable income is taxed. The U.S. uses a progressive system, meaning higher income is taxed at higher marginal rates to balance fairness and revenue needs. Married Filing Jointly – Federal Income Tax Brackets(2026) – Marginal tax brackets and taxable income ranges for Married filing jointly filers in 2026.BracketThresholdRate1 $ 0.00 to $ 24,800.00 10% 2 $ 24,800.00 to $ 100,800.00 12% 3 $ 100,800.00 to $ 211,400.00 22% 4 $ 211,400.00 to $ 403,550.00 24% 5 $ 403,550.00 to $ 512,450.00 32% 6 $ 512,450.00 to $ 768,700.00 35% 7 $ 768,700.00 to $ 0.00 37% Married Filing Separately – Federal Income Tax Brackets(2026) These brackets determine how each portion of your taxable income is taxed. The U.S. uses a progressive system, meaning higher income is taxed at higher marginal rates to balance fairness and revenue needs. Married Filing Separately – Federal Income Tax Brackets(2026) – Marginal tax brackets and taxable income ranges for Married filing separately filers in 2026.BracketThresholdRate1 $ 0.00 to $ 11,925.00 10% 2 $ 11,925.00 to $ 48,475.00 12% 3 $ 48,475.00 to $ 103,350.00 22% 4 $ 103,350.00 to $ 197,300.00 24% 5 $ 197,300.00 to $ 250,525.00 32% 6 $ 250,525.00 to $ 375,800.00 35% 7 $ 375,800.00 to $ 0.00 37% Head Of Household – Federal Income Tax Brackets(2026) These brackets determine how each portion of your taxable income is taxed. The U.S. uses a progressive system, meaning higher income is taxed at higher marginal rates to balance fairness and revenue needs. Head Of Household – Federal Income Tax Brackets(2026) – Marginal tax brackets and taxable income ranges for Head of household filers in 2026.BracketThresholdRate1 $ 0.00 to $ 17,700.00 10% 2 $ 17,700.00 to $ 67,450.00 12% 3 $ 67,450.00 to $ 105,700.00 22% 4 $ 105,700.00 to $ 201,750.00 24% 5 $ 201,750.00 to $ 256,200.00 32% 6 $ 256,200.00 to $ 640,600.00 35% 7 $ 640,600.00 to $ 0.00 37% Widowed – Federal Income Tax Brackets(2026) These brackets determine how each portion of your taxable income is taxed. The U.S. uses a progressive system, meaning higher income is taxed at higher marginal rates to balance fairness and revenue needs. Widowed – Federal Income Tax Brackets(2026) – Marginal tax brackets and taxable income ranges for Widowed filers in 2026.BracketThresholdRate1 $ 0.00 to $ 24,800.00 10% 2 $ 24,800.00 to $ 100,800.00 12% 3 $ 100,800.00 to $ 211,400.00 22% 4 $ 211,400.00 to $ 403,550.00 24% 5 $ 403,550.00 to $ 512,450.00 32% 6 $ 512,450.00 to $ 768,700.00 35% 7 $ 768,700.00 to $ 0.00 37% Standard Deduction and Additional Amounts(2026) The standard deduction reduces your taxable income before any tax is calculated. Additional amounts apply to taxpayers aged 65 or older or who are legally blind, providing extra support for living costs. Standard Deduction and Additional Amounts(2026) – Standard deduction levels and additional allowances for age or blindness.Filing StatusStandard DeductionAdditional Age/BlindSingle $16,100 $2,000 Married filing jointly $32,200 $1,600 Married filing separately $16,100 $1,600 Head of household $24,150 $1,950 Widowed $32,200 $1,600 Child Tax Credit and Additional Child Tax Credit(2026) The Child Tax Credit reduces federal tax liability for families with qualifying children. The Additional Child Tax Credit can provide a refundable amount for lower-income households, increasing support where it is most needed. Child Tax Credit and Additional Child Tax Credit(2026) – Child-related federal tax credits, phase-outs and refund rules.ItemValueCTC per child $2,000 Phase-out: Married Filing Jointly $400,000 Phase-out: Other Filing Statuses $200,000 Refund threshold $3,000 Refund rate 15% ACTC: Line 16b $1,700 ACTC: Line 19 cap $2,500 ACTC: Line 20 % 15% ACTC: Line 20 amount $5,100 Earned Income Tax Credit(2026) The Earned Income Tax Credit supports low- and moderate-income workers by increasing take-home income. The credit grows with earned income and the number of qualifying children and may be refundable. Earned Income Tax Credit(2026) – Federal Earned Income Tax Credit values and thresholds.ChildrenMax CreditCredit RatePhase-out ThresholdNo children $600 7.65% $9,800 1 children $3,995 34% $21,560 2 children $6,604 40% $21,560 3 children $7,430 45% $21,560 Retirement Contribution Limits(2026) Retirement contribution limits define how much individuals can save in tax-advantaged accounts. Higher limits are available for those aged 50+, helping taxpayers catch up on retirement savings. Retirement Contribution Limits(2026) – IRS retirement savings limits and phase-out thresholds.ItemLimitIRA Contribution Limit $7,000 IRA Catch-up (50+) $1,000 401(k) Limit $23,500 401(k) Catch-up (50+) $30,000 IRA Phase-out Start $66,000 IRA Phase-out End $76,000 Social Security and Medicare Tax(2026) These federal payroll taxes fund Social Security and Medicare. Wage caps and thresholds determine contribution levels, ensuring stability of retirement and healthcare programs. Social Security and Medicare Tax(2026) – Federal payroll tax rates and contribution limits.TaxRateWage CapSocial Security (Employee) 6.2% $168,600 Medicare (Employee) 1.45% No cap Additional Medicare 0.9% Threshold applies FUTA (Employer) 6% $7,000 Student Loan Interest Deduction(2026) This deduction helps reduce taxable income for individuals repaying student loans, offering relief from education-related financial burdens. Eligibility phases out at higher income levels. Student Loan Interest Deduction(2026) – IRS student loan interest deduction caps and phase-out ranges.ItemValueMaximum Deduction $2,500 Phase-out: Single $80,000 Phase-out: Married Joint $165,000 Phase-out: Head of Household $80,000 Social Security Benefit Taxation(2026) These thresholds determine whether Social Security benefits are taxable. A portion of benefits becomes taxable once combined income exceeds the IRS limits. Social Security Benefit Taxation(2026) – IRS Social Security benefit taxability thresholds.Filing StatusLine 8Line 10Single $25,000 $9,000 Married Joint $32,000 $12,000 Head of Household $25,000 $9,000 SALT Deduction Limit(2026) The SALT deduction limits how much state and local tax can be claimed on Schedule A, ensuring federal deductions remain balanced across income groups. The maximum State and Local Tax(SALT)deduction remains $10,000. (责任编辑：) |