US Income Tax Calculator
Estimate 2026 federal taxable income, ordinary income tax, tax on qualified dividends and long-term gains, self-employment tax, selected surtaxes, refund or balance, and a planning-level estimated-payment target.
Last Updated: July 29, 2026Calculate 2026 Federal Income Tax
Enter full-year amounts for January 1 through December 31, 2026. The result estimates selected federal taxes for the return generally filed in 2027. It does not calculate state or local income tax.
What This 2026 US Income Tax Calculator Estimates
The calculator follows a transparent annual sequence similar to the IRS 2026 estimated-tax worksheet. It separates final tax liability from tax already paid, so you can see why a refund is not the same as a low tax bill.
The result is an educational estimate. A complete return can depend on worksheets, phaseouts, elections, household details and information this form does not collect.
How to Use the US Income Tax Calculator
- Select your expected 2026 filing status. Use the separate qualifying-surviving-spouse option because its Medicare surtax threshold differs from a joint return.
- State whether another taxpayer can claim you, add any dependent earned income not already entered as wages or self-employment profit, add eligible age or blindness qualifications, and disclose MFS spouse itemization when relevant.
- Enter annual income by type. Keep qualified dividends and eligible net long-term gains separate from ordinary income.
- Enter allowed adjustments, itemized deductions and other after-AGI deductions only after applying their separate limits.
- Add independently calculated credits and federal tax payments. Do not enter a gross credit before income limits or eligibility tests.
- Use the advanced fields when NIIT, other taxes, Additional Medicare withholding or the prior-year estimated-tax safe harbor applies.
- Read total tax, refund or balance, and the planning safe-harbor target as separate results.
A refund does not measure tax efficiency. It usually means payments and refundable credits exceeded the estimated liability. A balance means they were lower. Either result can occur with the same total tax.
2026 Federal Standard Deduction
| Filing status | Basic standard deduction | Each eligible age or blindness addition |
|---|---|---|
| Single | $16,100 | $2,050 |
| Married filing jointly | $32,200 | $1,650 per eligible spouse qualification |
| Married filing separately | $16,100 | $1,650 |
| Head of household | $24,150 | $2,050 |
| Qualifying surviving spouse | $32,200 | $1,650 |
A taxpayer who can be claimed as another person's dependent generally uses the greater of $1,350 or earned income plus $450, limited to the normal basic standard deduction. Earned income can include taxable scholarships, fellowships and personal-service compensation as well as wages and net self-employment earnings. Enter any such amount that is already part of Other taxable ordinary income in the conditional dependent-earned-income field. The calculator uses it only for the deduction test and does not add it to gross income again.
A married-filing-separately taxpayer generally receives a zero standard deduction if either spouse itemizes. The tool enforces this rule and prevents the standard-deduction option from being selected in that situation. An MFS taxpayer should count a spouse's age or blindness only when the separate-return requirements for claiming that spouse's additional amount are met.
2026 Federal Income Tax Brackets
| Rate | Single | Married filing jointly or QSS | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $17,700 | Up to $12,400 |
| 12% | Over $12,400 through $50,400 | Over $24,800 through $100,800 | Over $17,700 through $67,450 | Over $12,400 through $50,400 |
| 22% | Over $50,400 through $105,700 | Over $100,800 through $211,400 | Over $67,450 through $105,700 | Over $50,400 through $105,700 |
| 24% | Over $105,700 through $201,775 | Over $211,400 through $403,550 | Over $105,700 through $201,750 | Over $105,700 through $201,775 |
| 32% | Over $201,775 through $256,225 | Over $403,550 through $512,450 | Over $201,750 through $256,200 | Over $201,775 through $256,225 |
| 35% | Over $256,225 through $640,600 | Over $512,450 through $768,700 | Over $256,200 through $640,600 | Over $256,225 through $384,350 |
| 37% | Above $640,600 | Above $768,700 | Above $640,600 | Above $384,350 |
These thresholds apply to taxable income, not gross salary. The rates are marginal. Moving into a higher bracket does not apply the higher rate to every earlier dollar.
Qualified Dividends and Long-Term Capital Gains
Eligible qualified dividends and net long-term capital gains use 0%, 15% and 20% ranges. They do not receive a separate empty bracket. Preferred income stacks above ordinary taxable income, so ordinary income can consume part or all of the 0% space.
Enter total ordinary dividends, generally Form 1099-DIV box 1a, and then enter the qualified portion, generally box 1b. The calculator adds the ordinary-dividend total to income once and uses only the qualified portion for preferential-rate treatment.
| Filing status | Top of 0% range | Top of 15% range | Above the 15% range |
|---|---|---|---|
| Single | $49,450 | $545,500 | 20% |
| Married filing jointly or QSS | $98,900 | $613,700 | 20% |
| Married filing separately | $49,450 | $306,850 | 20% |
| Head of household | $66,200 | $579,600 | 20% |
The calculator also applies the qualified-dividend worksheet safeguard. It compares the preferential-rate result with ordinary tax on the same taxable income and uses the lower amount. This matters in edge cases where a nominal 15% preferred slice would exceed the ordinary-rate result.
Enter only qualified dividends and an already-netted positive long-term gain. A positive net gain and a deductible net capital loss cannot both result from the same Schedule D netting process, so the calculator stops if both fields are positive. Short-term gains, capital-loss carryovers, collectibles, unrecaptured section 1250 gain and special recapture calculations need a full Schedule D analysis. Use the related US Capital Gains Tax Calculator for transaction-level netting.
Self-Employment Tax and Additional Medicare Tax
The tool applies the 92.35% Schedule SE factor to positive net self-employment profit. When net earnings reach the general $400 threshold, it estimates 12.4% Social Security tax on the remaining 2026 wage base and 2.9% Medicare tax without a general wage cap.
Only the self-employed person's own W-2 Social Security wages use that person's $184,500 wage base before self-employment earnings. The model also applies the 0.9% Additional Medicare Tax to combined entered Medicare wages and net SE earnings above $250,000 for joint filers, $125,000 for MFS, and $200,000 for single, head-of-household and qualifying-surviving-spouse filers.
Additional Medicare Tax is not part of the deductible half of SE tax. Joint filers with two self-employed spouses should calculate each spouse's Schedule SE separately because each person has a separate Social Security wage-base coordination.
Net Investment Income Tax
The 3.8% Net Investment Income Tax applies to the lesser of net investment income or modified adjusted gross income above the statutory threshold. The threshold is $250,000 for married filing jointly and qualifying surviving spouse, $125,000 for married filing separately, and $200,000 for single and head-of-household filers.
Enter net investment income only once. The same interest, dividends, capital gains, rent or other investment income must already be included in the main income fields where applicable. The MAGI addback is separate and often zero. Foreign earned-income adjustments and Form 8960 deductions can change the final result.
Important 2026 Deduction Changes
The calculator accepts an already-allowed Schedule 1-A and QBI deduction total after AGI. It handles the new non-itemizer cash-charity amount in a separate capped field and compares the standard-plus-charity candidate with entered itemized deductions. This keeps complex eligibility tests out of a general estimator while still allowing you to model the result. Common 2026 items include:
- Schedule 1-A deductions for qualified tips, qualified overtime compensation, eligible passenger-vehicle loan interest and the enhanced senior deduction;
- an allowed qualified business income deduction;
- up to $1,000 of eligible cash charitable contributions for a non-itemizer, or $2,000 on a joint return, entered in its dedicated field; and
- another deduction specifically allowed after AGI under current instructions.
Do not enter gross tips, all overtime pay, a full car payment or an untested QBI percentage. Apply income phaseouts, filing-status requirements, business limitations and documentation rules first.
For itemizers, 2026 introduces a 0.5% of AGI charitable-contribution floor and an overall itemized-deduction limitation above specified taxable-income thresholds. The entered itemized amount should already reflect those rules and the applicable state and local tax limit.
2026 Estimated Tax and Safe-Harbor Planning
In most cases, estimated tax becomes relevant when you expect to owe at least $1,000 after withholding and refundable credits, and your prepayments will be below the smaller of 90% of current-year tax or the applicable prior-year amount.
- The current-year planning amount is 90% of estimated 2026 tax after entered refundable credits.
- The prior-year amount is usually 100% of 2025 total tax when the return covered all 12 months.
- The prior-year percentage becomes 110% when 2025 AGI exceeded $150,000, or $75,000 for a 2026 MFS filer.
- A qualifying zero-tax prior-year exception can produce a zero target when the 2025 tax year covered 12 months and the taxpayer was a US citizen or resident throughout that year.
The positive 100% or 110% prior-tax comparison requires a 2025 return covering 12 months; the full-year citizenship or residency condition applies to the separate zero-tax exception. If filing status changed, Publication 505 may require an allocated share of a prior joint tax or the sum of two prior separate taxes, plus specified adjustments. Enter that applicable amount rather than automatically copying a prior Form 1040 total-tax line.
The displayed remaining target subtracts entered withholding, Additional Medicare withholding and estimated payments. It does not allocate installments by due date. Equal quarterly payments, late-start calculations, uneven income, farming or fishing rules, annualized installments and penalty interest require Form 1040-ES, Publication 505 or Form 2210.
2026 Federal Tax Calculation Example
Single filer with $75,000 of wages
The first $12,400 of taxable income is taxed at 10%, the next $38,000 at 12%, and the remaining $8,500 at 22%. The example assumes no credits, capital gains, self-employment income, surtaxes, AMT, penalties or state tax.
What the Calculator Does Not Include Automatically
- State, city, county or other local income tax.
- Alternative minimum tax, QBI eligibility or the full itemized-deduction worksheets.
- Taxable Social Security benefits, lump-sum elections or retirement-distribution basis.
- Household-employment tax and its special estimated-tax inclusion test.
- Automatic Child Tax Credit, EITC, education, premium, dependent-care or adoption-credit eligibility.
- Kiddie tax, dependent filing requirements or a parent's election to report a child's income.
- Business losses, passive-activity rules, at-risk limits or excess-business-loss limits.
- Collectibles, section 1250 gain, depreciation recapture, installment sales or specialized capital-gain worksheets.
- Foreign earned-income exclusion, foreign tax credit, treaties, nonresident returns or territorial filing rules.
- Underpayment penalty, interest, filing penalties, installment timing or IRS account adjustments.
Use the AMT and pre-credit tax field only for an independently calculated amount that is included before the allowed nonrefundable credits. Use the post-credit field only for independently calculated taxes those credits cannot offset and that should also enter the estimated-tax base. Household-employment tax is excluded because Publication 505 applies a separate inclusion test. Neither input replaces the form or worksheet that produced the amount.
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US Income Tax Calculator FAQs
What is the 2026 federal standard deduction?
The basic deduction is $16,100 for single and married-filing-separately taxpayers, $32,200 for joint filers and qualifying surviving spouses, and $24,150 for heads of household. Separate age, blindness, dependent and MFS-itemization rules can change it.
What are the federal income tax rates for 2026?
The seven ordinary rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. Each rate applies only to taxable income inside its filing-status band.
Why is qualifying surviving spouse a separate option?
It uses the joint ordinary brackets, standard deduction and capital-gain bands, but the Additional Medicare Tax threshold is $200,000 rather than the $250,000 joint threshold. Its NIIT threshold remains $250,000.
Does this calculator include state income tax?
No. It estimates selected US federal taxes only. State and local income taxes, credits, deductions and withholding need a separate state-specific calculation.
How are qualified dividends and long-term capital gains taxed?
The calculator stacks eligible preferred income above ordinary taxable income, applies the 2026 0%, 15% and 20% bands, and compares that result with ordinary tax on the same taxable income to use the lower amount.
Does the calculator include self-employment tax?
Yes. It estimates Social Security and Medicare portions of SE tax, coordinates the Social Security wage base with entered wages, deducts half of regular SE tax, and calculates applicable Additional Medicare Tax.
Can I enter 2026 tip, overtime, car-interest or senior deductions?
Yes. First determine the allowed Schedule 1-A amount after eligibility and phaseouts, then enter that allowed total in the Schedule 1-A and QBI field. Do not enter gross pay or total loan payments.
What does the estimated-payment safe-harbor target mean?
It is a planning comparison using 90% of estimated 2026 tax and, when supplied, 100% or 110% of valid 2025 total tax. Payment dates and uneven-income rules still affect possible underpayment penalties.
Does the calculator automatically calculate the Child Tax Credit or EITC?
No. Those credits require dependent, earned-income, residency, identification and phaseout details not collected here. Enter only an independently calculated allowed nonrefundable or refundable amount.
Is this calculator accurate enough to file a tax return?
No. It is a planning estimate based on selected 2026 federal rules. File with complete IRS forms, compliant tax software or professional advice suited to your full facts.
Official Sources and Methodology
- IRS Revenue Procedure 2025-32 for 2026 brackets, standard deductions, additional amounts, capital-gain bands and credit figures.
- IRS 2026 Form 1040-ES for the estimated-tax sequence, self-employment worksheet and safe-harbor framework.
- IRS Publication 505 for 2026 for deduction changes, itemized limits and withholding or estimated-tax guidance.
- IRS Net Investment Income Tax guide and Additional Medicare Tax Q&A for surtax thresholds.