2026 Federal Tax Reference
Every figure below is read directly from the FiscTalk 2026 dataset, sourced to the IRS inflation-adjustment release and the One Big Beautiful Bill Act (Pub. L. 119-21). Use the calculators to turn these numbers into a personalized estimate.
Key numbers at a glance
Standard deduction
Most taxpayers claim the standard deduction. Itemize only if your total exceeds these amounts.
| Filing status | 2026 amount | 2025 amount |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly | $32,200 | $31,500 |
| Married filing separately | $16,100 | $15,750 |
| Head of household | $24,150 | $23,625 |
| Qualifying surviving spouse | $32,200 | $31,500 |
Ordinary income brackets
Marginal rates: only income inside each slice is taxed at that rate. Taxable income is after the standard deduction or itemized deductions.
Single
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | over $640,600 |
Married filing jointly
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | over $768,700 |
Head of household and married-separate tables sit between these two; the IRS release lists them in full.
Long-term capital gains & qualified dividends
Preferential 0% / 15% / 20% rates on taxable income thresholds. The 3.8% NIIT stacks above the applicable MAGI threshold.
Single
| 0% | $0 – $49,450 |
| 15% | $49,450 – $545,500 |
| 20% | over $545,500 |
Married filing jointly
| 0% | $0 – $98,900 |
| 15% | $98,900 – $613,700 |
| 20% | over $613,700 |
FICA & Medicare
| Social Security (employee) | 6.2% up to $184,500 |
| Medicare (employee) | 1.45% |
| Additional Medicare (above threshold) | 0.9% |
| Self-employment tax (SE rate) | 15.3% |
| Additional Medicare threshold — single | $200,000 |
| Additional Medicare threshold — married joint | $250,000 |
Estate & gift
OBBBA permanently raised the basic exclusion to $15M per person ($30M couple) for decedents dying in 2026+, indexed for inflation. 2025 exclusion was $13.99M.
QBI · SALT · AMT · QSBS
Phase-in begins at $201,750 (single) / $403,500 (joint).
Married separate: $20,200. Phase-out above $505,000 joint AGI; sunsets after 2030.
Single / separate; $140,200 for joint filers. Phase-out begins at $500,000.
Tiered by holding period (50% at 3 yrs → 100% at 5+). Gross asset cap $75,000,000.
Sources & methodology
- IRS — Tax inflation adjustments for tax year 2026 (Rev. Proc. 2025-32) — Internal Revenue Service
- IRS Pub. 15 (Circular E), Employer’s Tax Guide 2026 — Social Security wage base $184,500 — Internal Revenue Service
- IRS Pub. 15-T (2026), Federal Income Tax Withholding Methods — Internal Revenue Service
- IRS Form 1041-ES (2026) — capital gains rate thresholds — Internal Revenue Service
- OBBBA (One Big Beautiful Bill Act), Pub. L. 119-21 — SALT, estate, QBI, QSBS, senior deduction — Internal Revenue Service
2026 federal tax FAQ
What is the 2026 standard deduction?
For tax year 2026 the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, $24,150 for heads of household, per IRS Rev. Proc. 2025-32.
What is the top federal tax bracket in 2026?
The top marginal rate remains 37% in 2026, applying to single taxable income over $640,600 and married-joint taxable income over $768,700.
What is the 2026 estate tax exemption?
The 2026 federal estate and gift exclusion is $15,000,000 per person ($30,000,000 for couples), permanently set by the One Big Beautiful Bill Act.
How much is the 2026 gift tax annual exclusion?
The 2026 annual gift tax exclusion is $19,000 per recipient, so you can give that amount to any number of people each year without using your lifetime exclusion.
What is the Social Security wage base for 2026?
The 2026 Social Security wage base is $184,500. Social Security tax of 6.2% applies only up to this amount; Medicare's 1.45% has no cap.
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.