Federal Income Tax Calculator 2026

Estimate your 2026 US federal income tax with the new IRS brackets, standard deduction, senior deduction and child tax credit, plus a bracket-by-bracket breakdown.

Filing status

Wages, salary and tips ($ per year)Taxable wages as on W-2 box 1 — this already excludes 401(k) deferrals and pre-tax health premiums

Other taxable income ($ per year)Interest, ordinary dividends, pension and IRA payouts, unemployment, the taxable part of Social Security

Adjustments to income ($ per year)Deductible IRA and HSA contributions, student loan interest and other Schedule 1 adjustments

Final allowable itemized deductions ($)Enter the allowed total after SALT limits, the 2026 charitable floor and any overall high-income limit (IRS Publication 505, Worksheet 2-6), not raw expenses.

My spouse itemizes on a separate returnFor married filing separately: your standard deduction is then zero.

People on the return aged 65 or older

People on the return who are blind

Qualifying children under 17 (0–2)Only qualifying dependants meeting IRS residency, support and SSN rules. This estimate excludes the special refundable-credit method for 3 or more children.

Federal tax withheld (optional) ($)From your pay stubs or W-2 box 2 — shows a refund or amount owed

Estimate regular US federal income tax for 2026, filed in 2027, using ordinary income and up to two qualifying children. This covers resident taxpayers who cannot be claimed as dependants, with adjusted gross income equal to modified adjusted gross income. It estimates regular tax, rather than every tax and credit on a return.

How to use this tool

Choose your filing status, distinguishing qualifying surviving spouse from married filing jointly.
Enter W-2 taxable wages, other ordinary taxable income and eligible adjustments.
Enter final allowable itemized deductions after all limits; select the spouse-itemizes option for a separate return when applicable.
Enter your age/blindness counts and eligible children. Joint returns may include a spouse.
Enter withholding if you want the estimated balance.

Formula

Taxable income = max(0, AGI − deduction − senior deduction); regular tax = bracket tax − usable child tax credit

Standard deductions are $16,100 single/separate, $32,200 joint/surviving spouse and $24,150 head of household. Each age/blindness addition is $2,050 single/head of household or $1,650 otherwise. The senior deduction is up to $6,000 each, reduced by 6% of MAGI above $75,000, or $150,000 only for joint returns. Separate filers cannot claim it. Itemized input must already include SALT limits, the charitable floor and the 2026 overall limitation.

Example

A single filer earning $75,000 takes the $16,100 standard deduction. Taxable income is $58,900: $1,240 on the first $12,400, $4,560 on the next $38,000 and $1,870 on the remainder. Regular federal income tax is $7,670 before any other unmodelled taxes or credits.

Frequently asked questions

What child credit is included?

Up to $2,200 per eligible child under 17, reduced by $50 per $1,000 or part above MAGI of $200,000 ($400,000 joint). The refundable portion is capped at $1,700 per child and 15% of wages above $2,500. IRS dependency, residency, support and SSN conditions still apply.

Why only two children?

Three or more children can require an alternative refundable-credit calculation using payroll taxes and earned income credit. That method and Puerto Rico special rules are outside this estimator.

Which cases are excluded?

Preferential capital gains, AMT, net investment and self-employment taxes, other credits, foreign exclusions, special separate-filer spouse additions, and deductions for tips, overtime, car loans or non-itemizer donations. Filing tax-table rounding may also differ.

Sources

This tool gives an estimate for general information only. It is not financial, tax, legal or medical advice — check with a qualified professional before you rely on the result.

Last updated: 2026