US Federal Income Tax Calculator
Federal tax by filing status: brackets, gains, credits, FICA and self-employment tax.
Try before you buy.
- Free preview: the first lines of your return and the brackets that apply (up to 3 rows each), with the total federal tax, the rates and every other figure hidden.
- Locked until you unlock it: download and copy.
- Unlock: Pro pass, ₹179 for 30 days, a one-time payment that never renews.
Ways to unlock shows how to get the full result.
Printing this result is locked in the free preview.
Your return, line by line
Income tax by bracket
Social Security, Medicare and other taxes
How this was calculated
Locked in the free preview. Opens the ways to unlock this result.
Locked in the free preview. Batch runs unlock with a pass.
Locked in the free preview. Query results unlock with a pass.
Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
About the US Federal Income Tax Calculator
Estimate your US federal income tax the way Form 1040 works it out. Choose the tax year and your filing status, enter your wages and any self-employment profit, interest, dividends, capital gains, Social Security, pensions or rent, and the calculator goes line by line: adjusted gross income, the standard or itemized deduction (whichever is larger, with the state and local tax cap), the new Schedule 1-A deductions for tips, overtime, car loan interest and people 65 and older, the qualified business income deduction, tax at the 10% to 37% brackets with long-term gains and qualified dividends at 0, 15 or 20%, the child tax credit of $2,200 a child and the credit for other dependents, and the earned income credit.
Then it adds the taxes that sit beside income tax: self-employment tax (15.3% on 92.35% of net earnings, Social Security only up to the wage base), the 0.9% additional Medicare tax and the 3.8% net investment income tax. It shows the Social Security and Medicare taken from your pay, your effective and marginal rates, what you are due back or owe after withholding, and an optional flat state rate. The brackets, deductions, credits and limits are the ones the IRS publishes and the law sets for the year you choose.
How to use it
- Choose the tax year and your filing status, and type your age (and your spouse’s on a joint return): 65 or older brings a larger standard deduction and the senior deduction.
- Enter wages (Form W-2 box 1, after pre-tax 401(k) and health deductions), any pre-tax 401(k), 403(b) or 457(b) contributions (box 12: Social Security and Medicare still apply to them) and any self-employment profit for each of you, and the number of children under 17 and other dependents.
- Open Investments and other income for interest, dividends, capital gains, Social Security and other income, and Deductions for the amounts you would itemize and your adjustments to income.
- Add tips, overtime and car loan interest if you have them, your business’s W-2 wages for the QBI deduction, and withholding to see a refund or a balance due.
- Read the total federal tax, the rates and the return line by line. Copy the summary or download it as a CSV — with a Pro pass, or after unlocking this result; without one the page shows a free preview.
Examples
Taxable income $68,900 after the $16,100 standard deduction · income tax $9,870 (10% of $12,400 + 12% of $38,000 + 22% of $18,500) · 22% marginal, 11.6% effective · $6,502.50 of Social Security and Medicare from pay
Taxable $117,800 · tax $15,340 − $4,400 child tax credit = $10,940
SE tax $8,477.73 on $55,410 of net earnings · its half ($4,238.87) comes off income · the 20% QBI deduction, limited to 20% of taxable income, cuts the income tax to about $3,559
Income tax $85, wiped out by the child tax credit; $1,700 of additional child tax credit and an earned income credit of about $4,249 come back as a refund
$19,800 of the benefits is taxable · standard deduction $18,150 with the extra $2,050 · senior deduction $6,000 · income tax $4,030
Common uses
- Checking whether your withholding will cover your tax, before you file or when you change jobs.
- Seeing what a raise, a bonus or a side business adds in tax at your marginal rate.
- Comparing the standard deduction with itemizing under the higher SALT cap.
- Estimating the tax on capital gains or a retirement income with Social Security.
How the tax is worked out
- Total income: wages, interest, dividends, capital gains (a net loss counts up to $3,000, or $1,500 married filing separately), business profit, pensions, rent and the taxable part of Social Security (Publication 915).
- Adjusted gross income: less half of the self-employment tax and the other adjustments you enter (IRA, HSA, student loan interest, self-employed health insurance).
- Taxable income: less the larger of the standard deduction and your itemized deductions, the Schedule 1-A deductions and the qualified business income deduction.
- Tax: the ordinary brackets on everything except long-term gains and qualified dividends, which are taxed at 0, 15 or 20% by the IRS’s capital gain worksheet (Rev. Proc. 2025-32; Rev. Proc. 2024-40).
- Credits: the child tax credit and the credit for other dependents reduce the tax; the additional child tax credit and the earned income credit are refundable (Schedule 8812; IRS: earned income credit).
- Other taxes: self-employment tax (Schedule SE), the additional Medicare tax (Topic 560) and the net investment income tax (Topic 559).
The deductions that changed
- Standard deduction for 2026: $16,100 single or married filing separately, $24,150 head of household, $32,200 married filing jointly; plus $1,650 for each spouse who is 65 or older or blind ($2,050 if unmarried).
- State and local taxes (SALT) are capped at $40,000 for 2025 and $40,400 for 2026 (half for married filing separately); the cap falls by 30% of income above $500,000 ($505,000 for 2026), but not below $10,000 (Public Law 119-21).
- From 2026, itemized gifts to charity count only above 0.5% of your income, people who take the standard deduction can deduct cash gifts of up to $1,000 ($2,000 joint), and itemized deductions in the 37% bracket are reduced by 2/37 of the lesser of them and the income above where that bracket starts.
- Schedule 1-A (form): qualified tips up to $25,000 and the extra part of overtime pay up to $12,500 ($25,000 joint), both reduced by $100 for each $1,000 of income above $150,000 ($300,000 joint); interest on a loan for a new, US-assembled car up to $10,000, reduced by $200 for each $1,000 above $100,000 ($200,000 joint); and $6,000 for each person 65 or older, reduced by 6% of income above $75,000 ($150,000 joint). Married people must file jointly for all but the car loan deduction.
Payroll and self-employment taxes
Employees pay 6.2% Social Security on wages up to the wage base ($184,500 for 2026, $176,100 for 2025) and 1.45% Medicare on all wages (Topic 751); the employer pays the same again. These wages include pre-tax 401(k), 403(b) and 457(b) contributions, which are left out of income tax but not out of Social Security and Medicare (W-2 boxes 3 and 5). Self-employed people pay both halves as self-employment tax: 12.4% and 2.9% on 92.35% of net profit, nothing if net earnings are under $400, with Social Security only on what the wage base leaves after their W-2 wages, and they deduct half of it. Above $200,000 of wages and self-employment income ($250,000 joint, $125,000 separate), 0.9% additional Medicare tax applies. The 3.8% net investment income tax applies to the smaller of your investment income and your modified AGI above $200,000 ($250,000 joint or qualifying surviving spouse, $125,000 separate).
Limitations
- Not covered: the alternative minimum tax, education, child-care, saver’s, energy and other credits, the premium tax credit, the kiddie tax, foreign income, and passive-loss and at-risk limits.
- Tax is worked out from the rate schedules; below $100,000 of taxable income the IRS tax table, which works in $50 steps, can differ by a few dollars. The earned income credit uses the law’s formula, which can differ from the IRS table by a few dollars too.
- The qualified business income deduction treats all business profit as one business and counts it less half of the self-employment tax; self-employed health insurance and retirement contributions also reduce it — subtract them from the profit for a closer figure.
- Itemized deductions are entered as totals; the 60% and other limits on charitable gifts, and the $750,000 limit on mortgage debt, are not checked.
- The state tax is a flat rate on your federal AGI, a rough guide only: states have their own brackets, deductions and credits.
- The Schedule 1-A deductions are temporary under the law that created them, and each has conditions (a listed tipped occupation, overtime required by the Fair Labor Standards Act, a new car assembled in the US) that the calculator cannot check.
Privacy
Everything is calculated in your browser. Your income and the other amounts you enter are never uploaded or stored.
Frequently asked questions
What do I get without a pass?
Without a pass, US Federal Income Tax Calculator shows the first lines of your return and the brackets that apply (up to 3 rows each), with the total federal tax, the rates and every other figure hidden. Until you unlock it, the result can’t be downloaded or copied. A Pro, Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
How is federal income tax calculated?
Your taxable income — income less adjustments, the standard or itemized deduction and any other deductions — is taxed in slices: 10% on the first slice, then 12%, 22%, 24%, 32%, 35% and 37%. A single filer with $68,900 of taxable income in 2026 pays 10% of $12,400, 12% of $38,000 and 22% of $18,500: $9,870.
What is the difference between the marginal and the effective tax rate?
The marginal rate is what the next dollar is taxed at — the calculator measures it on $100 more wages, so phase-outs show up. The effective rate is the tax divided by your income: $9,870 on $85,000 is 11.6%, though the marginal rate is 22%.
Should I itemize or take the standard deduction?
Whichever is larger. The calculator compares them for you (choose “Choose the larger”), counting state and local taxes only up to the cap, medical costs above 7.5% of income and, from 2026, charitable gifts above 0.5% of income.
How much is the child tax credit?
Up to $2,200 for each child under 17 with a Social Security number, and $500 for other dependents. It falls by $50 for every $1,000 of income above $200,000 ($400,000 joint). If it is more than your tax, up to $1,700 a child can be refunded as the additional child tax credit, at 15% of earned income above $2,500.
Are tips and overtime tax-free now?
Not quite: they can be deducted. Qualified tips up to $25,000 and the extra part of overtime pay up to $12,500 ($25,000 joint) come off taxable income on Schedule 1-A, less as income rises above $150,000 ($300,000 joint). Social Security and Medicare taxes still apply, and married people must file jointly.
Do I need a pass?
To copy or download the full result, yes: a Pro pass unlocks every Pro tool. Without a pass you see a free preview of your own result: the first rows of each table, with the total federal tax and every other figure hidden.