Federal Income Tax Calculator
Calculate your 2025 federal income tax. See your tax bracket, effective rate, and whether you'll get a refund.
Federal Tax
$13,614
Estimated Refund
$1,386
| Bracket | Rate | Income in Bracket | Tax |
|---|---|---|---|
| $0 - $11,925 | 10% | $11,925 | $1,193 |
| $11,925 - $48,475 | 12% | $36,550 | $4,386 |
| $48,475 - $103,350 | 22% | $36,525 | $8,036 |
| Total Federal Tax | $13,614 | ||
2025 Federal Tax Brackets
Frequently Asked Questions
2026 Federal Income Tax Brackets and Standard Deductions
The federal income tax uses 7 progressive brackets with rates from 10% to 37%. For the 2026 tax year, the bracket thresholds are inflation-adjusted from 2025:
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 - $11,925 | $0 - $23,850 | $0 - $17,000 |
| 12% | $11,925 - $48,475 | $23,850 - $96,950 | $17,000 - $64,850 |
| 22% | $48,475 - $103,350 | $96,950 - $206,700 | $64,850 - $103,350 |
| 24% | $103,350 - $197,300 | $206,700 - $394,600 | $103,350 - $197,300 |
| 32% | $197,300 - $250,525 | $394,600 - $501,050 | $197,300 - $250,500 |
| 35% | $250,525 - $626,350 | $501,050 - $751,600 | $250,500 - $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
The 2026 standard deduction is $15,700 for single filers, $31,400 for married filing jointly, and $22,500 for head of household. Taxpayers age 65+ receive an additional $1,600 (single) or $1,300 (married) standard deduction.
Major Itemized Deductions: SALT, Mortgage Interest, and Charitable
If your total itemized deductions exceed the standard deduction, you file Schedule A (Form 1040). The major categories for 2026 include:
- State and Local Tax (SALT) deduction: Capped at $10,000 ($5,000 MFS) under IRC Section 164. This includes state income tax (or sales tax) plus property taxes. High-tax state residents often hit this cap, leaving thousands in unrealized deductions.
- Mortgage interest: Deductible on up to $750,000 of acquisition debt ($375,000 MFS) under IRC Section 163(h). Home equity loan interest is deductible only if the loan was used to "buy, build, or substantially improve" the home.
- Charitable contributions: Cash donations deductible up to 60% of AGI for public charities. Non-cash property donations are limited to 30% of AGI. Excess carries forward 5 years. Donations over $250 require written acknowledgment; donations of property over $5,000 require a qualified appraisal.
- Medical expenses: Deductible only for the amount exceeding 7.5% of AGI. At $100,000 AGI, the first $7,500 of medical costs provides zero deduction.
The bunching strategy involves concentrating two years of charitable giving or other itemized deductions into a single year to exceed the standard deduction threshold, then taking the standard deduction in the alternate year.
AMT, Child Tax Credit, and Common Tax Computation Rules
The Alternative Minimum Tax (AMT) under IRC Section 55 is a parallel tax system that adds back certain deductions and applies a flat rate of 26% (28% on AMTI above $232,600 single / $116,300 MFS). For 2026, the AMT exemption is approximately $85,700 (single) / $133,300 (MFJ). The exemption phases out at 25 cents per dollar above $609,350 (single) / $1,218,700 (MFJ). Common AMT triggers include large SALT deductions, exercise of incentive stock options (ISOs), and accelerated depreciation.
The Child Tax Credit under IRC Section 24 provides $2,000 per qualifying child under age 17, with a refundable portion up to $1,700 per child (Additional Child Tax Credit). The credit phases out by $50 for each $1,000 of AGI above $200,000 (single) or $400,000 (MFJ). A qualifying child must have a valid SSN issued before the return due date.
The tax computation follows this sequence: Gross Income minus above-the-line deductions = AGI (Line 11); AGI minus standard or itemized deduction = Taxable Income (Line 15); apply tax brackets = Tax before credits; subtract nonrefundable credits = Tax after credits; add other taxes (SE tax, AMT) = Total Tax (Line 24).