{
  "table": "Federal income tax and payroll tax, tax year 2026",
  "taxYear": 2026,
  "effective": "Income earned January 1 to December 31, 2026 (returns filed in 2027)",
  "checked": "2026-10-11",
  "nextUpdate": "The IRS normally publishes the 2027 inflation adjustments in late October or November 2026. Social Security announces the 2027 wage base on October 14, 2026.",
  "sources": {
    "rp-25-32": {
      "title": "IRS Revenue Procedure 2025-32 (2026 inflation adjustments)",
      "published": "2025-10-09",
      "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
    },
    "ssa-2026": {
      "title": "Social Security Administration: contribution and benefit base (2026: $184,500)",
      "published": "2025-10-24",
      "url": "https://www.ssa.gov/oact/cola/cbb.html"
    },
    "irc-3101": {
      "title": "26 U.S.C. 3101 (Social Security and Medicare tax rates, Additional Medicare Tax)",
      "url": "https://www.law.cornell.edu/uscode/text/26/3101"
    },
    "sch-1a": {
      "title": "IRS Schedule 1-A (Form 1040), Additional Deductions",
      "published": "2025-11-04",
      "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf"
    },
    "obbba-fs": {
      "title": "IRS: One, Big, Beautiful Bill Act tax deductions for working Americans and seniors",
      "url": "https://www.irs.gov/newsroom/working-families-tax-cuts-tax-deductions-for-working-americans-and-seniors"
    }
  },
  "filingStatuses": {
    "single": "Single",
    "mfj": "Married filing jointly",
    "hoh": "Head of household",
    "mfs": "Married filing separately"
  },
  "brackets": {
    "source": "rp-25-32",
    "note": "Each row: the rate applies to taxable income above the previous row's upTo and up to this row's upTo. base is the published tax on all income below the row (Rev. Proc. 2025-32, section 3.01, Tables 1 to 4).",
    "single": [
      { "rate": 0.1, "upTo": 12400, "base": 0 },
      { "rate": 0.12, "upTo": 50400, "base": 1240 },
      { "rate": 0.22, "upTo": 105700, "base": 5800 },
      { "rate": 0.24, "upTo": 201775, "base": 17966 },
      { "rate": 0.32, "upTo": 256225, "base": 41024 },
      { "rate": 0.35, "upTo": 640600, "base": 58448 },
      { "rate": 0.37, "upTo": null, "base": 192979.25 }
    ],
    "mfj": [
      { "rate": 0.1, "upTo": 24800, "base": 0 },
      { "rate": 0.12, "upTo": 100800, "base": 2480 },
      { "rate": 0.22, "upTo": 211400, "base": 11600 },
      { "rate": 0.24, "upTo": 403550, "base": 35932 },
      { "rate": 0.32, "upTo": 512450, "base": 82048 },
      { "rate": 0.35, "upTo": 768700, "base": 116896 },
      { "rate": 0.37, "upTo": null, "base": 206583.5 }
    ],
    "hoh": [
      { "rate": 0.1, "upTo": 17700, "base": 0 },
      { "rate": 0.12, "upTo": 67450, "base": 1770 },
      { "rate": 0.22, "upTo": 105700, "base": 7740 },
      { "rate": 0.24, "upTo": 201750, "base": 16155 },
      { "rate": 0.32, "upTo": 256200, "base": 39207 },
      { "rate": 0.35, "upTo": 640600, "base": 56631 },
      { "rate": 0.37, "upTo": null, "base": 191171 }
    ],
    "mfs": [
      { "rate": 0.1, "upTo": 12400, "base": 0 },
      { "rate": 0.12, "upTo": 50400, "base": 1240 },
      { "rate": 0.22, "upTo": 105700, "base": 5800 },
      { "rate": 0.24, "upTo": 201775, "base": 17966 },
      { "rate": 0.32, "upTo": 256225, "base": 41024 },
      { "rate": 0.35, "upTo": 384350, "base": 58448 },
      { "rate": 0.37, "upTo": null, "base": 103291.75 }
    ]
  },
  "standardDeduction": {
    "source": "rp-25-32",
    "single": 16100,
    "mfj": 32200,
    "hoh": 24150,
    "mfs": 16100,
    "agedOrBlind": 1650,
    "agedOrBlindUnmarried": 2050
  },
  "capitalGains": {
    "source": "rp-25-32",
    "note": "Long-term gains and qualified dividends are taxed at 0% while taxable income stays at or below zeroMax, 15% up to fifteenMax, 20% above.",
    "zeroMax": { "single": 49450, "mfj": 98900, "hoh": 66200, "mfs": 49450 },
    "fifteenMax": { "single": 545500, "mfj": 613700, "hoh": 579600, "mfs": 306850 }
  },
  "childTaxCredit": { "source": "rp-25-32", "max": 2200, "refundableMax": 1700 },
  "payroll": {
    "sources": ["ssa-2026", "irc-3101"],
    "socialSecurityRate": 0.062,
    "socialSecurityWageBase": 184500,
    "medicareRate": 0.0145,
    "additionalMedicareRate": 0.009,
    "additionalMedicareThreshold": {
      "single": 200000,
      "mfj": 250000,
      "hoh": 200000,
      "mfs": 125000
    },
    "selfEmploymentRate": 0.153,
    "selfEmploymentBase": 0.9235,
    "note": "Employees pay 6.2% Social Security up to the wage base and 1.45% Medicare on all wages. Traditional 401(k) deferrals are still subject to both; cafeteria-plan (Section 125) health premiums and payroll HSA contributions are not."
  },
  "schedule1A": {
    "sources": ["sch-1a", "obbba-fs"],
    "years": "2025 to 2028",
    "note": "Deductions taken on Form 1040 line 13b, whether or not you itemize. Married taxpayers must file jointly to claim them. Amounts are not indexed for inflation.",
    "tips": {
      "cap": 25000,
      "phaseStart": { "single": 150000, "mfj": 300000 },
      "reducePer1000": 100,
      "rounding": "down"
    },
    "overtime": {
      "cap": { "single": 12500, "mfj": 25000 },
      "phaseStart": { "single": 150000, "mfj": 300000 },
      "reducePer1000": 100,
      "rounding": "down"
    },
    "carLoanInterest": {
      "cap": 10000,
      "phaseStart": { "single": 100000, "mfj": 200000 },
      "reducePer1000": 200,
      "rounding": "up",
      "rules": "New vehicle (car, minivan, van, SUV, pickup or motorcycle under 14,000 lbs) with final assembly in the United States, bought for personal use with a loan taken out after December 31, 2024. Leases do not qualify."
    },
    "seniors": {
      "perPerson": 6000,
      "phaseStart": { "single": 75000, "mfj": 150000 },
      "reduceRate": 0.06,
      "rules": "Age 65 or older by the end of the year (for 2026: born before January 2, 1962)."
    }
  }
}