{
 "asOf": "2026-08-09",
 "taxYear": 2026,
 "license": "CC BY 4.0 — attribute FiscTalk (fisctalk.com) and the cited IRS source.",
 "source": {
  "label": "IRS Rev. Proc. 2025-32 (tax year 2026 inflation adjustments)",
  "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
  "retrieved": "2026-08-09"
 },
 "standardDeduction": {
  "single": 16100,
  "married_joint": 32200,
  "married_separate": 16100,
  "head_household": 24150,
  "qualifying_surviving": 32200
 },
 "brackets": {
  "single": [
   {
    "rate": 0.1,
    "upTo": 12400
   },
   {
    "rate": 0.12,
    "upTo": 50400
   },
   {
    "rate": 0.22,
    "upTo": 105700
   },
   {
    "rate": 0.24,
    "upTo": 201775
   },
   {
    "rate": 0.32,
    "upTo": 256225
   },
   {
    "rate": 0.35,
    "upTo": 640600
   },
   {
    "rate": 0.37,
    "upTo": null
   }
  ],
  "married_joint": [
   {
    "rate": 0.1,
    "upTo": 24800
   },
   {
    "rate": 0.12,
    "upTo": 100800
   },
   {
    "rate": 0.22,
    "upTo": 211400
   },
   {
    "rate": 0.24,
    "upTo": 403550
   },
   {
    "rate": 0.32,
    "upTo": 512450
   },
   {
    "rate": 0.35,
    "upTo": 768700
   },
   {
    "rate": 0.37,
    "upTo": null
   }
  ],
  "married_separate": [
   {
    "rate": 0.1,
    "upTo": 12400
   },
   {
    "rate": 0.12,
    "upTo": 50400
   },
   {
    "rate": 0.22,
    "upTo": 105700
   },
   {
    "rate": 0.24,
    "upTo": 201775
   },
   {
    "rate": 0.32,
    "upTo": 256225
   },
   {
    "rate": 0.35,
    "upTo": 384350
   },
   {
    "rate": 0.37,
    "upTo": null
   }
  ],
  "head_household": [
   {
    "rate": 0.1,
    "upTo": 17700
   },
   {
    "rate": 0.12,
    "upTo": 67450
   },
   {
    "rate": 0.22,
    "upTo": 105700
   },
   {
    "rate": 0.24,
    "upTo": 201775
   },
   {
    "rate": 0.32,
    "upTo": 256200
   },
   {
    "rate": 0.35,
    "upTo": 640600
   },
   {
    "rate": 0.37,
    "upTo": null
   }
  ],
  "qualifying_surviving": [
   {
    "rate": 0.1,
    "upTo": 24800
   },
   {
    "rate": 0.12,
    "upTo": 100800
   },
   {
    "rate": 0.22,
    "upTo": 211400
   },
   {
    "rate": 0.24,
    "upTo": 403550
   },
   {
    "rate": 0.32,
    "upTo": 512450
   },
   {
    "rate": 0.35,
    "upTo": 768700
   },
   {
    "rate": 0.37,
    "upTo": null
   }
  ]
 },
 "amt": {
  "exemption": {
   "single": 90100,
   "married_joint": 140200,
   "married_separate": 90100,
   "head_household": 90100,
   "qualifying_surviving": 140200
  },
  "phaseoutStart": {
   "single": 500000,
   "married_joint": 1000000,
   "married_separate": 500000,
   "head_household": 500000,
   "qualifying_surviving": 1000000
  }
 },
 "qbi": {
  "rate": 0.2,
  "phaseInStart": {
   "single": 201750,
   "married_joint": 403500,
   "married_separate": 201750,
   "head_household": 201750,
   "qualifying_surviving": 403500
  },
  "phaseInWidth": {
   "single": 75000,
   "married_joint": 150000,
   "married_separate": 75000,
   "head_household": 75000,
   "qualifying_surviving": 150000
  },
  "minDeduction": 400,
  "minQbiToQualify": 1000
 }
}