Federal Income Tax Calculator 2026
Estimate your 2026 federal income tax — the return you file in 2027 — from wages, investment income and deductions, with every bracket, credit and phase-out shown.
Last reviewed 8 October 2026 · Estimate only — not tax advice, not an IRS calculation
- The Earned Income Tax Credit is not included.
How this was calculated
| Step | Amount |
|---|---|
| Total income | $100,000.00 |
| Adjusted gross income (AGI) | $100,000.00 |
| Minus standard deduction | -$16,100.00 |
| Taxable income | $83,900.00 |
| Income tax (IRS Tax Table) | $13,176.00 |
| Total federal tax | $13,176.00 |
Assumptions
- Tax year 2026 (generally filed in 2027)
- Full-year U.S. citizen or resident
Rules: federal US-FED-2026-v1 · Tax year 2026 (generally filed in 2027)
How this calculator works
AGI = income − adjustments − ½ SE tax · Taxable income = AGI − standard (or itemized) deduction − Schedule 1-A deductions · Tax = 2026 brackets on ordinary income + 0/15/20% on qualified dividends and long-term gains · Minus nonrefundable credits · Plus SE tax, Additional Medicare and NIIT · Minus refundable credits.
Worked example
A single filer with $100,000 of W-2 wages: AGI $100,000 − standard deduction $16,100 = $83,900 taxable. The brackets give $1,240 (10%) + $4,560 (12%) + $7,370 (22%) = $13,170; the IRS Tax Table, which uses the $83,925 row midpoint, shows $13,176.
Limits and edge cases
- Below $100,000 of taxable income the IRS Tax Table is used, which taxes the midpoint of a $50 row — results can differ from the bracket formula by a few dollars.
- Tips and overtime are deductions on Schedule 1-A, not exclusions: they still count as wages for Social Security and Medicare.
- AMT, the QBI deduction, foreign income and itemized-deduction limits are not calculated; the result is marked partial when they could matter.
See the full 2026 federal tax brackets and how Taxliva builds and tests U.S. rules.
Frequently asked questions
What are the 2026 federal tax brackets?
Seven rates — 10%, 12%, 22%, 24%, 32%, 35% and 37% — applied to taxable income. For a single filer the 12% bracket starts at $12,400 and the 37% bracket at $640,600; for married filing jointly at $24,800 and $768,700.
What is the 2026 standard deduction?
$16,100 for single or married filing separately, $32,200 for married filing jointly or qualifying surviving spouse, and $24,150 for head of household. Filers 65 or older or blind add $2,050 (unmarried) or $1,650 (married) per box.
When do I file my 2026 return?
Tax year 2026 covers income earned January 1 to December 31, 2026. The return is generally due in April 2027.
Is the Child Tax Credit $2,200 in 2026?
Up to $2,200 per qualifying child under 17 with a valid SSN, reduced by $50 for each $1,000 (or part) of MAGI above $200,000 ($400,000 joint). Up to $1,700 per child can be refundable, limited to 15% of earned income above $2,500.
Official sources
Rule review
Taxliva is not affiliated with the IRS and does not file returns. Results are estimates for general information, not tax, legal or financial advice.
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