Federal Income Tax Calculator
Quickly estimate your federal income tax liability using your gross income, filing status, and deductions. Helpful for year-round tax planning or checking whether your withholding is on track.
Last updated: September 2026
Formula below · 2 sources (IRS, Wikipedia) · Updated Sep 2026
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About this calculator
Federal income tax is calculated on your taxable income, which is your gross income minus the standard deduction and any additional deductions. The calculator applies the full progressive bracket system for 2026: taxable income is taxed at 10% up to the first bracket threshold, then 12% on the portion above that up to the next threshold, and so on through 37% — each bracket's rate applies only to the income within that bracket, not to the whole amount. The bracket thresholds depend on filing status (single, married filing jointly, married filing separately, or head of household), each with its own set of seven thresholds. For 2026 (IRS Rev. Proc. 2025-32) the single brackets are 10% to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above; married filing jointly thresholds are $24,800, $100,800, $211,400, $403,550, $512,450 and $768,700. The 2026 standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for heads of household.
How to use
Suppose you are single, earn $75,000, take the $16,100 standard deduction, and have no additional deductions. Taxable income = $75,000 − $16,100 = $58,900. Step 1 — 10% bracket: $12,400 × 0.10 = $1,240. Step 2 — 12% bracket: ($50,400 − $12,400) × 0.12 = $4,560. Step 3 — 22% bracket: ($58,900 − $50,400) × 0.22 = $1,870. Total tax = $1,240 + $4,560 + $1,870 = $7,670. Your estimated federal income tax liability is approximately $7,670. Compare this to your year-to-date withholding to see if you are on track.
Frequently asked questions
What is the standard deduction for federal income tax in 2026?
For tax year 2026, the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household. These amounts are adjusted annually for inflation by the IRS. Taxpayers can choose to itemize deductions instead if their itemized total — including mortgage interest, charitable contributions, and state taxes — exceeds the standard deduction. Most taxpayers benefit from taking the standard deduction, especially after the 2017 Tax Cuts and Jobs Act roughly doubled these amounts.
How does filing status affect my federal income tax liability?
Filing status determines which tax brackets and standard deduction apply to your return, and it can significantly change the amount you owe. Married filing jointly has the widest brackets, meaning more income is taxed at lower rates compared to single filers — a benefit sometimes called the 'marriage bonus.' Head of household status, available to unmarried taxpayers supporting a qualifying person, offers wider brackets than single but narrower than married jointly. Choosing the correct filing status is one of the most impactful decisions you make when preparing your tax return.
When should I use additional deductions beyond the standard deduction?
Additional deductions refer to above-the-line deductions that reduce your adjusted gross income before you even apply the standard deduction — such as student loan interest, IRA contributions, and self-employed health insurance premiums. These are separate from itemized deductions and are available regardless of whether you take the standard deduction. Claiming them lowers your taxable income dollar-for-dollar, so they are always worth capturing if you qualify. Review IRS Schedule 1 for a complete list of eligible above-the-line deductions.