US Federal Income Tax Calculator
Estimate federal income tax, taxable income, standard deduction, itemized deduction, tax credits, refund, amount owed, effective rate, and marginal tax rate.
Tax year
2026
Filed in 2027
Enter federal tax details
Select filing status, enter income, choose standard or itemized deduction, add tax credits and federal withholding to estimate refund or amount owed.
Federal tax note
This calculator estimates regular federal income tax using filing status, deductions, credits, and withholding. It does not replace a complete IRS return calculation.
Federal income tax estimate
Federal tax after credits
$9,870
Taxable income: $68,900
Filing status
Single
Deduction used
$16,100
Effective tax rate
11.61%
Marginal tax rate
22.00%
Refund or owed
Applied bracket
Over $50,400 to $105,700
$5,800 + 22% over $50,400
This is a simplified estimate. Actual federal tax may differ because of deductions, credits, AMT, self-employment tax, investment income, dependents, phaseouts, penalties, and other IRS rules.
| Item | Amount |
|---|---|
| Annual wagesWage or salary income entered by the user. | $85,000 |
| Other incomeOther taxable income included in this estimate. | $0 |
| Gross incomeAnnual wages plus other income before deductions. | $85,000 |
| Standard deductionStandard deduction for the selected filing status. | $16,100 |
| Taxable incomeGross income minus deduction used. | $68,900 |
| Federal income tax before credits$5,800 + 22% over $50,400 | $9,870 |
| Tax creditsCredits entered by the user and subtracted from estimated federal income tax. | $0 |
| Federal income tax after creditsEstimated federal income tax after credits. | $9,870 |
| Federal tax withheldFederal tax already withheld or paid. | $12,000 |
| Estimated refundShown when withholding is greater than estimated tax after credits. | $2,130 |
| Estimated amount owedShown when estimated tax after credits is greater than withholding. | $0 |
Current taxable income used in this estimate: 68,900 USD.
Single federal tax brackets
| Income range | Rate | Fixed tax |
|---|---|---|
| $0 to $12,400 | 10% | — |
| Over $12,400 to $50,400 | $1,240 + 12% over $12,400 | $1,240 |
| Over $50,400 to $105,700 | $5,800 + 22% over $50,400 | $5,800 |
| Over $105,700 to $201,775 | $17,966 + 24% over $105,700 | $17,966 |
| Over $201,775 to $256,225 | $41,024 + 32% over $201,775 | $41,024 |
| Over $256,225 to $640,600 | $58,448 + 35% over $256,225 | $58,448 |
| Over $640,600 | $192,979.25 + 37% over $640,600 | $192,979.25 |
Married filing jointly federal tax brackets
| Income range | Rate | Fixed tax |
|---|---|---|
| $0 to $24,800 | 10% | — |
| Over $24,800 to $100,800 | $2,480 + 12% over $24,800 | $2,480 |
| Over $100,800 to $211,400 | $11,600 + 22% over $100,800 | $11,600 |
| Over $211,400 to $403,550 | $35,932 + 24% over $211,400 | $35,932 |
| Over $403,550 to $512,450 | $82,048 + 32% over $403,550 | $82,048 |
| Over $512,450 to $768,700 | $116,896 + 35% over $512,450 | $116,896 |
| Over $768,700 | $206,583.50 + 37% over $768,700 | $206,583.5 |
Married filing separately federal tax brackets
| Income range | Rate | Fixed tax |
|---|---|---|
| $0 to $12,400 | 10% | — |
| Over $12,400 to $50,400 | $1,240 + 12% over $12,400 | $1,240 |
| Over $50,400 to $105,700 | $5,800 + 22% over $50,400 | $5,800 |
| Over $105,700 to $201,775 | $17,966 + 24% over $105,700 | $17,966 |
| Over $201,775 to $256,225 | $41,024 + 32% over $201,775 | $41,024 |
| Over $256,225 to $384,350 | $58,448 + 35% over $256,225 | $58,448 |
| Over $384,350 | $103,291.75 + 37% over $384,350 | $103,291.75 |
Head of household federal tax brackets
| Income range | Rate | Fixed tax |
|---|---|---|
| $0 to $17,700 | 10% | — |
| Over $17,700 to $67,450 | $1,770 + 12% over $17,700 | $1,770 |
| Over $67,450 to $105,700 | $7,740 + 22% over $67,450 | $7,740 |
| Over $105,700 to $201,750 | $16,155 + 24% over $105,700 | $16,155 |
| Over $201,750 to $256,200 | $39,207 + 32% over $201,750 | $39,207 |
| Over $256,200 to $640,600 | $56,631 + 35% over $256,200 | $56,631 |
| Over $640,600 | $191,171 + 37% over $640,600 | $191,171 |
Federal tax data reference
This calculator uses the local US tax-rate file configured for Tax Year 2026. It estimates regular federal income tax using filing status, deductions, credits, and withholding. A complete IRS return can include many additional rules, schedules, forms, limitations, and credits.
Key features
- ✓Estimates regular US federal income tax for Tax Year 2026.
- ✓Supports single, married filing jointly, married filing separately, and head of household.
- ✓Uses standard deduction or user-entered itemized deductions.
- ✓Includes tax credits and federal tax withheld fields.
- ✓Shows estimated refund, amount owed, effective tax rate, and marginal tax rate.
- ✓Displays federal tax bracket tables for all supported filing statuses.
How to use this calculator
- 1
Select your filing status.
- 2
Enter annual wages and any other taxable income.
- 3
Choose standard deduction or itemized deductions.
- 4
Add estimated tax credits and federal tax withheld if applicable.
- 5
Review taxable income, federal tax after credits, refund, or amount owed.
US Federal Income Tax Calculator for Taxable Income, Brackets, Refunds, and Amount Owed
In simple words
The federal income tax calculator estimates the tax you may owe the IRS. Enter your wages, choose a filing status, and pick a deduction. The tool shows your estimated tax, refund, or amount owed.
The US federal income tax calculator gives a quick estimate of the tax you may owe for Tax Year 2026. Enter your wages, add any other income, choose a filing status, and pick a deduction. The tool then shows your taxable income, estimated tax, refund, or amount owed.
Taxable income is the money you actually pay tax on. It is your income minus your deduction. For example, if you earn $60,000 and take a $15,000 deduction, your taxable income is $45,000. Tax brackets apply to this amount, not to your full income.
Federal income tax is progressive. This means income is split into brackets, and each bracket is taxed at its own rate. Only the money inside the highest bracket you reach is taxed at that higher rate. Earlier income stays in lower brackets. This tool applies the correct formula and shows which bracket applies to you.
You can choose between two deduction types. The standard deduction is a fixed amount based on your filing status. Itemized deductions add up specific costs, such as mortgage interest or charity gifts. Most people use the standard deduction because it is simpler and often larger. You can compare both options in this calculator.
Deductions and credits are not the same. A deduction lowers the income you pay tax on. A credit lowers the tax itself. For example, a $1,000 deduction might save you about $220, but a $1,000 credit can save the full $1,000. This tool lets you enter both and see the difference.
Withholding is the tax your employer already sends to the IRS from each paycheck. If withholding is more than your estimated tax, you may get a refund. If it is less, you may owe money. The tool compares both amounts and shows the result.
Your filing status matters. Married couples filing together get wider brackets and a larger standard deduction. Singles, heads of household, and married couples filing separately get different amounts. Choose the status that fits you. The tool supports all four common options.
This calculator covers regular wage income only. It does not include every rule from a full IRS return, such as self-employment tax, capital gains, or credits for children and education. Treat the result as a planning estimate, not a filed tax return.
Before filing, check your result with IRS tools, tax software, or a tax professional. Tax rules change every year, and personal situations differ. A quick estimate helps you plan, but it is not official tax advice.
Frequently asked questions
How does the US federal income tax calculator work?
It adds annual wages and other income, subtracts standard or itemized deductions, applies the federal tax brackets, subtracts tax credits, and compares the result with federal tax withheld.
Does this calculator use 2026 federal tax brackets?
Yes. The tax-rate file is configured for Tax Year 2026 federal income tax bracket estimates.
What is taxable income?
Taxable income is gross income minus the deduction used. Federal tax brackets are applied to taxable income, not total gross income.
What is the standard deduction?
The standard deduction is a fixed deduction amount based on filing status. It reduces taxable income before federal tax is calculated.
Can I use itemized deductions?
Yes. Select itemized deductions and enter the amount you want the calculator to use. The tool does not verify whether each deduction is legally allowed.
What is the difference between a deduction and a credit?
A deduction reduces taxable income before tax is calculated. A credit reduces tax after the tax calculation.
What does marginal tax rate mean?
Marginal tax rate is the rate applied to the next dollar of taxable income inside the current tax bracket.
What does effective tax rate mean?
Effective tax rate is estimated federal tax after credits divided by gross income, shown as a percentage.
Why can my real tax return differ from this estimate?
A real return can include dependents, credits, capital gains, self-employment tax, AMT, phaseouts, penalties, retirement contributions, and other IRS rules not fully included here.
Is this an official IRS calculator?
No. This is an independent educational calculator. Always verify final tax using IRS resources, tax software, or a qualified tax professional.
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