# Tax Brackets Desk

> Federal and state tax brackets, deductions and credits with worked examples, so you can see what you will actually owe.

Independent editorial site. Not affiliated with any government agency or software company.

## Federal Tax Brackets

- [Federal Tax Brackets guide](https://taxbracketsdesk.com/federal-tax-brackets)
- [Alternative Minimum Tax 2026: Exemption and Who Pays AMT](https://taxbracketsdesk.com/federal-tax-brackets/alternative-minimum-tax-rules): The alternative minimum tax is a second way of figuring federal income tax that adds back certain deductions and tax breaks, then taxes the result at 26% and 2…
- [Effective Tax Rate: Formula, Examples and Averages](https://taxbracketsdesk.com/federal-tax-brackets/effective-tax-rate-explained): Your effective tax rate is the share of your income that actually goes to tax: total tax divided by income. Because the US taxes income in layers, the effectiv…
- [Head of Household Requirements: Who Qualifies to File](https://taxbracketsdesk.com/federal-tax-brackets/head-of-household-requirements): The head of household requirements are three tests you must meet together: you are unmarried or considered unmarried on December 31, you paid more than half th…
- [How Tax Brackets Work: A Step-by-Step Guide With Examples](https://taxbracketsdesk.com/federal-tax-brackets/how-tax-brackets-work): How do tax brackets work? Your taxable income is cut into slices, and each slice is taxed at its own rate. A single filer with $80,000 of taxable income in 202…
- [Marginal Tax Rate: What It Means and How to Find Yours](https://taxbracketsdesk.com/federal-tax-brackets/marginal-tax-rate-explained): Your marginal tax rate is the share of your next dollar of income that goes to tax. For federal income tax it usually equals your bracket: 10%, 12%, 22%, 24%,…
- [Marriage Penalty Tax: When Filing Jointly Costs More](https://taxbracketsdesk.com/federal-tax-brackets/marriage-penalty-tax): A marriage penalty tax happens when a married couple owes more filing jointly than they would as two single people. For 2026 the joint brackets are exactly dou…
- [Tax Brackets 2025: Rates and Thresholds for Last Year](https://taxbracketsdesk.com/federal-tax-brackets/tax-brackets-2025-rates): The tax brackets 2025 used the same seven rates as today, 10% through 37%, with lower thresholds than 2026. A single filer's 10% band ended at $11,925 and the…
- [Tax Brackets 2026: IRS Rates for Returns Filed in 2027](https://taxbracketsdesk.com/federal-tax-brackets/tax-brackets-2026-irs): The tax brackets 2026 tables were published by the IRS on October 9, 2025 in Rev. Proc. 2025-32. The seven rates stay at 10% to 37%, while every threshold rose…
- [Tax Brackets 2027: What Is Known and When IRS Releases Them](https://taxbracketsdesk.com/federal-tax-brackets/tax-brackets-2027-projected): The IRS has not yet announced the tax brackets 2027 thresholds as of September 18, 2026. They usually arrive in a revenue procedure in October or November. Wha…
- [Tax Brackets for Head of Household: 2026 and 2025 Tables](https://taxbracketsdesk.com/federal-tax-brackets/tax-brackets-head-of-household): For 2026, the tax brackets for head of household are 10% up to $17,700 of taxable income, 12% up to $67,450, 22% up to $105,700, 24% up to $201,750, 32% up to…
- [2026 Tax Brackets for Married Filing Jointly, Plus 2025](https://taxbracketsdesk.com/federal-tax-brackets/tax-brackets-married-filing-jointly): Under the 2026 tax brackets for married filing jointly, a couple pays 10% on the first $24,800 of taxable income, 12% up to $100,800, 22% up to $211,400, 24% u…
- [Tax Brackets for Single Filers: 2026 Rates and Thresholds](https://taxbracketsdesk.com/federal-tax-brackets/tax-brackets-single-filers): For 2026, tax brackets for single filers are 10% on taxable income up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225…
- [What Tax Bracket Am I In? Find Yours in Three Steps](https://taxbracketsdesk.com/federal-tax-brackets/what-tax-bracket-am-i-in): To answer what tax bracket am I in, subtract your deductions from income to get taxable income, then find the row in your filing status table where that number…
- [When Will 2027 Tax Brackets Be Released by the IRS?](https://taxbracketsdesk.com/federal-tax-brackets/when-2027-tax-brackets-released): The 2027 tax brackets have not been released yet. Based on the last five years, the IRS will most likely publish them in October or November 2026, in a revenue…

## Standard and Itemized Deductions

- [Standard and Itemized Deductions guide](https://taxbracketsdesk.com/deductions)
- [Charitable Deduction Limits 2026: The New 0.5% Floor](https://taxbracketsdesk.com/deductions/charitable-deduction-limits): The charitable deduction limits 2026 filers face work at both ends. At the bottom, itemizers can deduct only gifts that exceed 0.5% of AGI, a new floor. At the…
- [Charitable Deduction Without Itemizing: $1,000 From 2026](https://taxbracketsdesk.com/deductions/charitable-deduction-without-itemizing): A charitable deduction without itemizing is back starting with tax year 2026. If you take the standard deduction, you can also deduct up to $1,000 of cash gift…
- [Itemize or Take the Standard Deduction? How to Decide](https://taxbracketsdesk.com/deductions/itemize-or-standard-deduction): The itemize or standard deduction decision comes down to one comparison: add up your Schedule A items and see whether the total beats your standard deduction.…
- [Itemized Deduction Limit 2026 for High Earners Explained](https://taxbracketsdesk.com/deductions/itemized-deduction-limit-high-income): The itemized deduction limitation for 2026 reduces Schedule A deductions for people whose income reaches the 37% bracket. The cut is 5.4% (exactly 2/37) of the…
- [Itemized Deductions: What You Can Deduct on Schedule A](https://taxbracketsdesk.com/deductions/itemized-deductions-list): Itemized deductions are specific expenses you list on Schedule A of Form 1040 instead of taking the standard deduction. The main ones are medical and dental co…
- [Medical Expense Deduction: 7.5% of AGI Rule Explained](https://taxbracketsdesk.com/deductions/medical-expense-deduction-threshold): The medical expense deduction covers unreimbursed medical and dental costs for you, your spouse and your dependents, but only the part above 7.5% of your AGI,…
- [Mortgage Interest Deduction: Limits and Who Can Claim It](https://taxbracketsdesk.com/deductions/mortgage-interest-deduction-rules): The mortgage interest deduction lets homeowners who itemize subtract interest on up to $750,000 of debt used to buy, build or substantially improve a main home…
- [SALT Cap 2026: $40,400 Limit and Income Phase-Down](https://taxbracketsdesk.com/deductions/salt-deduction-cap): The SALT cap is the ceiling on the itemized deduction for state and local income or sales taxes plus property taxes. For 2026 it is $40,400, or $20,200 if marr…
- [Standard Deduction 2026: $16,100 Single, $32,200 Joint](https://taxbracketsdesk.com/deductions/standard-deduction-2026): The standard deduction 2026 amounts, used on returns filed in early 2027, are $16,100 for single filers and married filing separately, $32,200 for married fili…
- [Standard Deduction 2027: Status and When It Is Announced](https://taxbracketsdesk.com/deductions/standard-deduction-2027): The standard deduction 2027 amounts have not been announced as of September 18, 2026. The IRS normally releases them in a revenue procedure in October or Novem…
- [Standard Deduction for Seniors Over 65: 2026 Amounts](https://taxbracketsdesk.com/deductions/standard-deduction-over-65): The 2026 standard deduction for seniors is the regular amount plus an extra $2,050 for a single or head of household filer who is 65 or older, or $1,650 for ea…

## New Tax Law Deductions

- [New Tax Law Deductions guide](https://taxbracketsdesk.com/new-tax-law)
- [Car Loan Interest Deduction: Up to $10,000 for New Cars](https://taxbracketsdesk.com/new-tax-law/car-loan-interest-deduction): The car loan interest deduction lets you deduct up to $10,000 a year of interest on a loan taken out after December 31, 2024 to buy a new personal vehicle whos…
- [Does Overtime Get Taxed More? Withholding vs Real Tax](https://taxbracketsdesk.com/new-tax-law/does-overtime-get-taxed-more): Does overtime get taxed more? No. Overtime is ordinary wage income taxed at the same federal bracket rates as your regular pay. It only looks taxed more becaus…
- [No Tax on Overtime: Up to $12,500 Deduction Explained](https://taxbracketsdesk.com/new-tax-law/no-tax-on-overtime-deduction): No tax on overtime is a deduction for the premium part of overtime pay, the extra half in time-and-a-half, when the Fair Labor Standards Act requires it. For 2…
- [No Tax on Tips: How the $25,000 Deduction Works in 2026](https://taxbracketsdesk.com/new-tax-law/no-tax-on-tips-deduction): No tax on tips is a federal income tax deduction, not an exemption. For tax years 2025 through 2028 you can deduct up to $25,000 of qualified tips on Schedule…
- [No Tax on Overtime Calculator: Estimate Your Deduction](https://taxbracketsdesk.com/new-tax-law/overtime-deduction-calculator): A no tax on overtime calculator needs three numbers: the premium part of your FLSA overtime pay, your filing status and your modified AGI. The deduction is the…
- [Schedule 1-A: How to Claim the New 2025 Law Deductions](https://taxbracketsdesk.com/new-tax-law/schedule-1-a-additional-deductions): Schedule 1-A is the form you attach to Form 1040 to claim the four temporary deductions created by the 2025 tax law: qualified tips, the overtime premium, car…
- [Is the Senior Deduction On Top of the Standard Deduction?](https://taxbracketsdesk.com/new-tax-law/senior-deduction-plus-standard-deduction): Is the senior deduction on top of the standard deduction? Yes. For 2025 through 2028, people 65 and older can take up to $6,000 each on Schedule 1-A in additio…
- [Senior Deduction: $6,000 Extra for Age 65 and Older](https://taxbracketsdesk.com/new-tax-law/senior-deduction-rules-limits): The senior deduction is a temporary extra deduction of up to $6,000 for each taxpayer age 65 or older, or $12,000 when both spouses qualify. It applies to tax…
- [Tax Changes 2027: What Is New for Your Next Return](https://taxbracketsdesk.com/new-tax-law/tax-changes-2027): Tax changes 2027 come in two sets. The return you file in 2027 covers tax year 2026 and is the first with new charity rules, a 5.4% itemized deduction limit, W…
- [Tipped Occupations List: Who Can Claim the Tips Deduction](https://taxbracketsdesk.com/new-tax-law/tipped-occupations-list-deduction): The tipped occupations list is Treasury's catalog of jobs that customarily and regularly received tips on or before December 31, 2024. Only tips earned in one…
- [Trump Accounts: $1,000 Pilot Deposit and Form 4547](https://taxbracketsdesk.com/new-tax-law/trump-accounts-rules): Trump accounts are a new type of IRA for children created by the 2025 tax law. US citizen children with a valid SSN born from January 1, 2025 through December…
- [W-2 Codes TP and TT: Tips and Overtime on Your 2026 W-2](https://taxbracketsdesk.com/new-tax-law/w2-codes-tips-overtime): W-2 box 12 code TT reports qualified overtime compensation, and code TP reports qualified tips, starting with 2026 W-2s issued in early 2027. Box 14b holds the…

## Child Tax Credit

- [Child Tax Credit guide](https://taxbracketsdesk.com/child-tax-credit)
- [Additional Child Tax Credit: The Refundable $1,700](https://taxbracketsdesk.com/child-tax-credit/additional-child-tax-credit): The additional child tax credit (ACTC) is the refundable part of the child tax credit. For tax year 2026 it pays up to $1,700 per qualifying child when your ta…
- [Adoption Credit 2026: $17,670 and New Refundable Part](https://taxbracketsdesk.com/child-tax-credit/adoption-credit-2026): The adoption credit for 2026 covers up to $17,670 of qualified adoption expenses per eligible child. Up to $5,120 of it is refundable, and the rest reduces tax…
- [Child Tax Credit 2026: $2,200 Per Child and Who Qualifies](https://taxbracketsdesk.com/child-tax-credit/child-tax-credit-2026-amount): The child tax credit 2026 amount is $2,200 for each qualifying child under 17, the same as 2025. Up to $1,700 per child is refundable. You claim it on your 202…
- [Child Tax Credit 2027: Expected Amount and Release Status](https://taxbracketsdesk.com/child-tax-credit/child-tax-credit-2027): The child tax credit 2027 amount has not been announced as of September 18, 2026. The IRS normally publishes it with the other inflation adjustments in October…
- [Child Tax Credit Income Limit and Phaseout for 2026](https://taxbracketsdesk.com/child-tax-credit/child-tax-credit-income-limit): The child tax credit 2026 income limit is $200,000 of modified adjusted gross income for single, head of household and married filing separately, and $400,000…
- [Why Is My Child Tax Credit So Low? Reasons and Fixes](https://taxbracketsdesk.com/child-tax-credit/child-tax-credit-reduced-reasons): If you are asking why is my child tax credit so low, the answer is usually one of four things: the child turned 17, your earned income was too small to qualify…
- [Child Tax Credit SSN Rules: New Requirement for Parents](https://taxbracketsdesk.com/child-tax-credit/child-tax-credit-ssn-rules): The child tax credit SSN requirement has two parts. Each qualifying child needs a Social Security number valid for employment, and since the 2025 tax year the…
- [Credit for Other Dependents: $500 Rules and Limits](https://taxbracketsdesk.com/child-tax-credit/credit-for-other-dependents): The credit for other dependents (ODC) is a $500 nonrefundable credit for each dependent who does not qualify for the child tax credit. It covers children 17 an…

## Earned Income Credit

- [Earned Income Credit guide](https://taxbracketsdesk.com/earned-income-credit)

## Education and Other Credits

- [Education and Other Credits guide](https://taxbracketsdesk.com/other-credits)

## Capital Gains and Investment Tax

- [Capital Gains and Investment Tax guide](https://taxbracketsdesk.com/capital-gains)

## Payroll and Self-Employment Tax

- [Payroll and Self-Employment Tax guide](https://taxbracketsdesk.com/payroll-tax)

## Estimated Taxes

- [Estimated Taxes guide](https://taxbracketsdesk.com/estimated-taxes)

## State Income Tax

- [State Income Tax guide](https://taxbracketsdesk.com/state-taxes)

## Tax Calculators and Salary Examples

- [Tax Calculators and Salary Examples guide](https://taxbracketsdesk.com/tax-calculators)

## Taxable Income by Source

- [Taxable Income by Source guide](https://taxbracketsdesk.com/taxable-income)