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Estimate US federal income tax with current 2025 and 2026 brackets, deductions, credits, and effective rates.
| Rate | Taxable income layer | Amount taxed | Tax |
|---|---|---|---|
| 10.0% | $0 to $12,400 | $12,400 | $1,240 |
| 12.0% | $12,400 to $50,400 | $38,000 | $4,560 |
| 22.0% | $50,400 to $105,700 | $18,500 | $4,070 |
An income tax calculator estimates how much federal income tax you may owe after subtracting deductions and applying the IRS marginal tax brackets for your filing status. The important detail is that US federal income tax is progressive: reaching a higher bracket does not make every dollar taxed at that higher rate. Only the dollars inside each bracket layer are taxed at that layer's percentage. This calculator focuses on ordinary federal income tax for 2025 and 2026. It supports the standard deduction, a custom itemized deduction amount, optional credits, and a bracket-by-bracket breakdown so you can see where the estimate comes from. It does not replace tax software or a tax professional, and it does not model state tax, Social Security and Medicare payroll tax, capital gains, AMT, self-employment tax, or every special deduction.
Pick 2025 for the return filed in 2026, or 2026 for planning the return filed in 2027. The calculator swaps in the IRS brackets and standard deduction for that year.
Choose single, married filing jointly, married filing separately, or head of household. Filing status controls both the standard deduction and the bracket thresholds.
Use ordinary income before the standard or itemized deduction. If you already know your adjusted gross income, that is often a better planning input than gross wages.
Use the standard deduction for a quick estimate, or choose itemized deductions and enter your own amount if itemizing is likely higher.
The result shows estimated tax after credits, taxable income, tax before credits, marginal rate, effective rate, and how much tax comes from each bracket layer.
taxable income = max(0, annual income - deduction) tax before credits = sum(amount in each bracket x that bracket's rate) tax after credits = max(0, tax before credits - credits) effective rate = tax after credits / annual income marginal rate = rate on the next taxable dollar Example: 2026 single filer with $85,000 income standard deduction = $16,100 taxable income = $85,000 - $16,100 = $68,900 10% bracket: $12,400 x 10% = $1,240 12% bracket: $38,000 x 12% = $4,560 22% bracket: $18,500 x 22% = $4,070 estimated tax = $9,870
The calculator applies the IRS marginal-rate method for ordinary federal income tax. It subtracts the selected deduction first, then taxes each layer of taxable income at its bracket rate. Credits are subtracted after the bracket tax is calculated. This is an estimate for ordinary federal income tax only; separate rules can apply to capital gains, self-employment income, AMT, refundable credits, state taxes, payroll taxes, and recent OBBB special deductions.
Reference: IRS - Federal income tax rates and brackets
| Scenario | Estimated federal income tax |
|---|---|
2026 single filer - $85,000 income - standard deduction | $9,870 Taxable income is $68,900, with the next dollar in the 22% bracket. |
2026 married filing jointly - $150,000 income - standard deduction | $15,340 Taxable income is $117,800 after the $32,200 standard deduction. |
2025 head of household - $65,000 income - standard deduction | $4,625 Taxable income is $41,375 after the OBBB-updated $23,625 standard deduction. |
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