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US federal income tax — 2026

Estimate ordinary federal income tax with explicit deductions and nonrefundable credits.

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United States federal ordinary income only, tax year 2026. All amounts are USD. Rules snapshot: IRS Rev. Proc. 2025-32, verified October 24, 2026.

Your inputs

Updates as you type

estimated federal ordinary income tax

$5,020.00

Taxable income
$43,900.00
Deduction used
$16,100.00
Highest applied bracket
12%
Effective tax / AGI
8.37%

For the explicitly supported ordinary-income scenario; excludes the other taxes and special rules listed below.

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Calculation breakdown

2 rows · View table
US federal income tax — 2026 — calculated breakdown
Bracket rateIncome in bracketTax
10%$12,400.00$1,240.00
12%$31,500.00$3,780.00

How to use this tool

Choose the 2026 US federal filing status and enter ordinary adjusted gross income in USD.

Use the basic standard deduction only when its stated eligibility fits. Enter your eligible deductions or nonrefundable credits; the tool does not determine entitlement.

Apply 2026 marginal brackets to max(0, ordinary AGI−deductions), then subtract eligible nonrefundable credits

Worked example

$5,020.00 · estimated federal ordinary income tax

Fixed example using the settings below. Monetary examples use USD; dates and times use their stated reference values. This example stays unchanged when you edit your calculation.

Example inputs
  • 2026 filing status: Single
  • Adjusted gross ordinary income (USD): 60000
  • Deduction: Basic standard deduction
  • Eligible deductions if entered (USD): 16100
  • Eligible nonrefundable credits (USD): 0

Method illustration: A single filer with 60,000 ordinary AGI and a 16,100 basic deduction has 43,900 taxable income and 5,020 federal tax before credits.

Assumptions and limits

  • United States federal ordinary income only, tax year 2026. All amounts are USD. Rules snapshot: IRS Rev. Proc. 2025-32, verified October 24, 2026.
  • The basic standard deduction assumes an adult under 65 who is not blind and cannot be claimed as a dependent. Otherwise choose entered deductions after checking eligibility.
  • No state tax, payroll tax, self-employment tax, AMT, preferential capital-gains tax, refundable credits, dependent eligibility or special deduction phaseouts are calculated. This is not take-home pay or a tax return.
  • Credits and entered deductions are your eligible totals; the tool does not determine entitlement. Recheck source rules before filing.

Method reference: IRS Revenue Procedure 2025-32

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