Federal income tax brackets
Marginal rate applies to taxable income over the amount shown.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 | $0 | $0 |
| 12% | $12,400 | $24,800 | $17,700 |
| 22% | $50,400 | $100,800 | $67,450 |
| 24% | $105,700 | $211,400 | $105,700 |
| 32% | $201,775 | $403,550 | $201,775 |
| 35% | $256,225 | $512,450 | $256,200 |
| 37% | $640,600 | $768,700 | $640,600 |
Standard deduction
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
Other key figures
| Child Tax Credit | $2,200 / child ($1,700 refundable) |
| Annual gift exclusion | $19,000 per recipient |
| Estate / lifetime exemption | $15,000,000 |
| Business mileage rate | 72.5¢ per mile |
Long-term capital gains & qualified dividends
Rate by taxable income over the threshold (0% below the 15% breakpoint).
| Rate | Single | MFJ | HoH | MFS |
|---|---|---|---|---|
| 0% | $0 | $0 | $0 | $0 |
| 15% | $49,450 | $98,900 | $66,200 | $49,450 |
| 20% | $545,500 | $613,700 | $579,600 | $306,850 |
Qualified Business Income (§199A) — 20% deduction
OBBBA widened the phase-in range to $75K (single/MFS) and $150K (MFJ). Within the range, wage/UBIA limits and SSTB rules apply.
| Single / MFS | MFJ | |
|---|---|---|
| Phase-in begins | $201,775 | $403,500 |
| Fully phased in | $276,775 | $553,500 |
| Phase-in range | $75,000 | $150,000 |
Alternative Minimum Tax
| Single | MFJ | |
|---|---|---|
| Exemption | $90,100 | $140,200 |
| 28% rate over (AMTI) | $244,500 | $244,500 |
| Phaseout begins | $500,000 | $1,000,000 |
Self-employment & Medicare
| SE tax rate | 15.3% (12.4% SS + 2.9% Medicare) |
| SS wage base | $184,500 |
| Additional Medicare 0.9% over | $200K single/HoH · $250K MFJ |
The 0.9% additional Medicare thresholds are not indexed — unchanged since 2013.
For reference only — not tax advice. These figures reflect our understanding of 2026 federal law (including OBBBA changes) and may be adjusted; always verify against official IRS guidance and your own situation. State taxes aren't shown.
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