{"country":"us","countryName":"United States","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"USD","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"federal-income-tax-single","title":"Federal income tax brackets: Single","group":"income-tax","kind":"bands","rows":[{"from":0,"to":12400,"rate":0.1},{"from":12400,"to":50400,"rate":0.12},{"from":50400,"to":105700,"rate":0.22},{"from":105700,"to":201775,"rate":0.24},{"from":201775,"to":256225,"rate":0.32},{"from":256225,"to":640600,"rate":0.35},{"from":640600,"to":null,"rate":0.37}],"source":{"title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrievedAt":"2026-10-20"},"verified":true,"basis":"Taxable income, per year"},{"id":"federal-income-tax-mfj","title":"Federal income tax brackets: Married filing jointly","group":"income-tax","kind":"bands","rows":[{"from":0,"to":24800,"rate":0.1},{"from":24800,"to":100800,"rate":0.12},{"from":100800,"to":211400,"rate":0.22},{"from":211400,"to":403550,"rate":0.24},{"from":403550,"to":512450,"rate":0.32},{"from":512450,"to":768700,"rate":0.35},{"from":768700,"to":null,"rate":0.37}],"source":{"title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrievedAt":"2026-10-20"},"verified":true,"basis":"Taxable income, per year"},{"id":"federal-income-tax-mfs","title":"Federal income tax brackets: Married filing separately","group":"income-tax","kind":"bands","rows":[{"from":0,"to":12400,"rate":0.1},{"from":12400,"to":50400,"rate":0.12},{"from":50400,"to":105700,"rate":0.22},{"from":105700,"to":201775,"rate":0.24},{"from":201775,"to":256225,"rate":0.32},{"from":256225,"to":384350,"rate":0.35},{"from":384350,"to":null,"rate":0.37}],"source":{"title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrievedAt":"2026-10-20"},"verified":true,"basis":"Taxable income, per year"},{"id":"federal-income-tax-hoh","title":"Federal income tax brackets: Head of household","group":"income-tax","kind":"bands","rows":[{"from":0,"to":17700,"rate":0.1},{"from":17700,"to":67450,"rate":0.12},{"from":67450,"to":105700,"rate":0.22},{"from":105700,"to":201750,"rate":0.24},{"from":201750,"to":256200,"rate":0.32},{"from":256200,"to":640600,"rate":0.35},{"from":640600,"to":null,"rate":0.37}],"source":{"title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrievedAt":"2026-10-20"},"verified":true,"basis":"Taxable income, per year"},{"id":"federal-income-tax-qss","title":"Federal income tax brackets: Qualifying surviving spouse","group":"income-tax","kind":"bands","rows":[{"from":0,"to":24800,"rate":0.1},{"from":24800,"to":100800,"rate":0.12},{"from":100800,"to":211400,"rate":0.22},{"from":211400,"to":403550,"rate":0.24},{"from":403550,"to":512450,"rate":0.32},{"from":512450,"to":768700,"rate":0.35},{"from":768700,"to":null,"rate":0.37}],"source":{"title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrievedAt":"2026-10-20"},"verified":true,"basis":"Taxable income, per year"},{"id":"standard-deduction","title":"Standard deduction","group":"income-tax","kind":"values","rows":[{"label":"Single","value":16100,"unit":"money"},{"label":"Married filing jointly","value":32200,"unit":"money"},{"label":"Married filing separately","value":16100,"unit":"money"},{"label":"Head of household","value":24150,"unit":"money"},{"label":"Qualifying surviving spouse","value":32200,"unit":"money"},{"label":"Additional amount, age 65+ or blind: married (per condition)","value":1650,"unit":"money"},{"label":"Additional amount, age 65+ or blind: single or head of household (per condition)","value":2050,"unit":"money"}],"source":{"title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrievedAt":"2026-10-20"},"verified":true},{"id":"credits","title":"Child tax credit and credit for other dependents","group":"income-tax","kind":"values","rows":[{"label":"Child tax credit per qualifying child","value":2200,"unit":"money"},{"label":"Refundable portion per child (maximum)","value":1700,"unit":"money"},{"label":"Phase-out starts: married filing jointly (MAGI)","value":400000,"unit":"money"},{"label":"Phase-out starts: other filers (MAGI)","value":200000,"unit":"money"},{"label":"Credit for other dependents","value":500,"unit":"money"}],"source":{"title":"Rev. Proc. 2025-32, section 4.05 (child tax credit); Schedule 8812 (Form 1040) 2026 draft, Part I and Part II-A; Instructions for Schedule 8812 (2026) draft","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrievedAt":"2026-10-20"},"verified":true},{"id":"fica-employee","title":"Social Security and Medicare (employee share)","group":"employee","kind":"values","rows":[{"label":"Social Security rate","value":0.062,"unit":"rate"},{"label":"Social Security wage base","value":184500,"unit":"money"},{"label":"Medicare rate (no wage limit)","value":0.0145,"unit":"rate"},{"label":"Additional Medicare Tax","value":0.009,"unit":"rate"},{"label":"Additional Medicare Tax withholding starts above (any filing status)","value":200000,"unit":"money"}],"source":{"title":"IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax","url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrievedAt":"2026-10-20"},"verified":true},{"id":"supplemental","title":"Supplemental wage (bonus) withholding","group":"employee","kind":"values","rows":[{"label":"Optional flat rate","value":0.22,"unit":"rate"},{"label":"Mandatory rate on supplemental wages above the threshold","value":0.37,"unit":"rate"},{"label":"Mandatory-rate threshold (per year)","value":1000000,"unit":"money"}],"source":{"title":"IRS Publication 15 (2026), What's New and section 7 (Supplemental Wages)","url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrievedAt":"2026-10-20"},"verified":true},{"id":"fica-employer","title":"Social Security and Medicare (employer share)","group":"employer","kind":"values","rows":[{"label":"Social Security rate (employer pays the same rate as the employee)","value":0.062,"unit":"rate"},{"label":"Social Security wage base","value":184500,"unit":"money"},{"label":"Medicare rate (employer pays the same rate as the employee)","value":0.0145,"unit":"rate"}],"source":{"title":"IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax","url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrievedAt":"2026-10-20"},"verified":true,"note":"Additional Medicare Tax is employee-only: there is no employer match."},{"id":"futa","title":"Federal unemployment tax (FUTA)","group":"employer","kind":"values","rows":[{"label":"Gross FUTA rate","value":0.06,"unit":"rate"},{"label":"FUTA wage base (per employee, per year)","value":7000,"unit":"money"},{"label":"Maximum credit for state unemployment tax paid","value":0.054,"unit":"rate"},{"label":"Net FUTA rate after the full credit","value":0.006,"unit":"rate"}],"source":{"title":"IRS Publication 15 (2026), (Circular E), Employer's Tax Guide, section 14: Federal Unemployment (FUTA) Tax","url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrievedAt":"2026-10-20"},"verified":true},{"id":"futa-credit-reductions","title":"FUTA credit reduction states","group":"employer","kind":"values","rows":[{"label":"California (advance-based reduction)","value":0.015,"unit":"rate"}],"source":{"title":"U.S. Department of Labor, Potential 2026 Federal Unemployment Tax Act (FUTA) Credit Reductions","url":"https://oui.doleta.gov/unemploy/docs/potential_credit_states_2026.xlsx","retrievedAt":"2026-10-20"},"verified":true,"note":"Provisional: the Department of Labor publishes the final list after 10 November."},{"id":"retirement-limits","title":"401(k), 403(b) and 457(b) elective deferral limits","group":"other","kind":"values","rows":[{"label":"Elective deferral limit","value":24500,"unit":"money"},{"label":"Catch-up contribution, age 50+","value":8000,"unit":"money"},{"label":"Catch-up contribution, age 60 to 63","value":11250,"unit":"money"}],"source":{"title":"IRS IR-2025-111 (Nov. 13, 2025): 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500","url":"https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500","retrievedAt":"2026-10-20"},"verified":true},{"id":"ira-limits","title":"IRA contribution limits","group":"other","kind":"values","rows":[{"label":"IRA contribution limit (traditional and Roth)","value":7500,"unit":"money"},{"label":"Catch-up contribution, age 50+","value":1100,"unit":"money"}],"source":{"title":"IRS news release IR-2025-111 (13 November 2025): 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500","url":"https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true},{"id":"hsa-limits","title":"HSA contribution limits","group":"other","kind":"values","rows":[{"label":"Self-only coverage","value":4400,"unit":"money"},{"label":"Family coverage","value":8750,"unit":"money"}],"source":{"title":"Rev. Proc. 2025-19, section 2 (2026 HSA inflation-adjusted amounts)","url":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","retrievedAt":"2026-10-20"},"verified":true}],"sources":[{"title":"Publication 15-T (2026), Federal Income Tax Withholding Methods","url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","retrievedAt":"2026-10-20"},{"title":"Publication 15 (2026), (Circular E), Employer's Tax Guide","url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrievedAt":"2026-10-20"},{"title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 2.12 and 4.26","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrievedAt":"2026-11-07"},{"title":"Form W-4 (2026), Employee's Withholding Certificate","url":"https://www.irs.gov/pub/irs-pdf/fw4.pdf","retrievedAt":"2026-10-20"},{"title":"Publication 505 (2026), Tax Withholding and Estimated Tax","url":"https://www.irs.gov/pub/irs-pdf/p505.pdf","retrievedAt":"2026-10-20"},{"title":"Form 1040-ES (2026), Estimated Tax for Individuals","url":"https://www.irs.gov/pub/irs-pdf/f1040es.pdf","retrievedAt":"2026-10-20"},{"title":"Schedule 1-A (Form 1040) 2026, Additional Deductions (early-release draft, revised 9/4/26)","url":"https://www.irs.gov/pub/irs-dft/f1040s1a--dft.pdf","retrievedAt":"2026-10-20"},{"title":"Schedule 8812 (Form 1040) 2026, Credits for Qualifying Children and Other Dependents (early-release draft)","url":"https://www.irs.gov/pub/irs-dft/f1040s8--dft.pdf","retrievedAt":"2026-10-20"},{"title":"Instructions for Schedule 8812 (Form 1040) 2026 (early-release draft)","url":"https://www.irs.gov/pub/irs-dft/i1040s8--dft.pdf","retrievedAt":"2026-10-20"},{"title":"Publication 1040 (2026), Tax and Earned Income Credit Tables: 2026 Tax Table and Tax Computation Worksheet (early-release draft)","url":"https://www.irs.gov/pub/irs-dft/p1040--dft.pdf","retrievedAt":"2026-10-20"},{"title":"Working Families Tax Cuts: Individuals and workers (tips, overtime, seniors, car loan interest)","url":"https://www.irs.gov/newsroom/working-families-tax-cuts-individuals-and-workers","retrievedAt":"2026-10-20"},{"title":"Working Families Tax Cuts provisions (charitable deduction for non-itemizers, Section 70424)","url":"https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions","retrievedAt":"2026-10-20"},{"title":"Child Tax Credit","url":"https://www.irs.gov/credits-deductions/individuals/child-tax-credit","retrievedAt":"2026-10-16"},{"title":"IRS news release IR-2025-111 (13 November 2025): 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500","url":"https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},{"title":"Rev. Proc. 2025-19: 2026 HSA limits","url":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","retrievedAt":"2026-10-20"},{"title":"Topic no. 560, Additional Medicare Tax","url":"https://www.irs.gov/taxtopics/tc560","retrievedAt":"2026-10-20"},{"title":"Instructions for Form 1040 (2025), line 16 (Tax Table rule; 2026 instructions not yet published)","url":"https://www.irs.gov/pub/irs-pdf/i1040gi.pdf","retrievedAt":"2026-10-20"},{"title":"Instructions for Form 940 (2026), early-release draft (Sep 22, 2026)","url":"https://www.irs.gov/pub/irs-dft/i940--dft.pdf","retrievedAt":"2026-10-20"},{"title":"Schedule A (Form 940) for 2026 (early-release draft)","url":"https://www.irs.gov/pub/irs-dft/f940sa--dft.pdf","retrievedAt":"2026-10-20"},{"title":"Potential 2026 FUTA Credit Reductions","url":"https://oui.doleta.gov/unemploy/futa_credit.asp","retrievedAt":"2026-10-20"},{"title":"Schedule SE (Form 1040) 2026 (early-release draft)","url":"https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf","retrievedAt":"2026-10-16"},{"title":"26 U.S.C. 199A, Qualified business income","url":"https://www.law.cornell.edu/uscode/text/26/199A","retrievedAt":"2026-11-07"},{"title":"Form 8995 (2026), Qualified Business Income Deduction Simplified Computation (early-release draft)","url":"https://www.irs.gov/pub/irs-dft/f8995--dft.pdf","retrievedAt":"2026-11-07"},{"title":"Form 8995-A (2026), Qualified Business Income Deduction (early-release draft)","url":"https://www.irs.gov/pub/irs-dft/f8995a--dft.pdf","retrievedAt":"2026-11-07"},{"title":"U.S. Department of Labor, Potential 2026 Federal Unemployment Tax Act (FUTA) Credit Reductions","url":"https://oui.doleta.gov/unemploy/docs/potential_credit_states_2026.xlsx","retrievedAt":"2026-10-20"}],"requested_year":"2026","current_year":"2026","years_available":["2026"],"rows":[{"section_id":"federal-income-tax-single","section":"Federal income tax brackets: Single","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":0,"to":12400,"rate":0.1,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-single","section":"Federal income tax brackets: Single","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":12400,"to":50400,"rate":0.12,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-single","section":"Federal income tax brackets: Single","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":50400,"to":105700,"rate":0.22,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-single","section":"Federal income tax brackets: Single","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":105700,"to":201775,"rate":0.24,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-single","section":"Federal income tax brackets: Single","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":201775,"to":256225,"rate":0.32,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-single","section":"Federal income tax brackets: Single","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":256225,"to":640600,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-single","section":"Federal income tax brackets: Single","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":640600,"to":null,"rate":0.37,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfj","section":"Federal income tax brackets: Married filing jointly","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":0,"to":24800,"rate":0.1,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfj","section":"Federal income tax brackets: Married filing jointly","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":24800,"to":100800,"rate":0.12,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfj","section":"Federal income tax brackets: Married filing jointly","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":100800,"to":211400,"rate":0.22,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfj","section":"Federal income tax brackets: Married filing jointly","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":211400,"to":403550,"rate":0.24,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfj","section":"Federal income tax brackets: Married filing jointly","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":403550,"to":512450,"rate":0.32,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfj","section":"Federal income tax brackets: Married filing jointly","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":512450,"to":768700,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfj","section":"Federal income tax brackets: Married filing jointly","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":768700,"to":null,"rate":0.37,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfs","section":"Federal income tax brackets: Married filing separately","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":0,"to":12400,"rate":0.1,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfs","section":"Federal income tax brackets: Married filing separately","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":12400,"to":50400,"rate":0.12,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfs","section":"Federal income tax brackets: Married filing separately","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":50400,"to":105700,"rate":0.22,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfs","section":"Federal income tax brackets: Married filing separately","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":105700,"to":201775,"rate":0.24,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfs","section":"Federal income tax brackets: Married filing separately","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":201775,"to":256225,"rate":0.32,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfs","section":"Federal income tax brackets: Married filing separately","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":256225,"to":384350,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-mfs","section":"Federal income tax brackets: Married filing separately","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":384350,"to":null,"rate":0.37,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-hoh","section":"Federal income tax brackets: Head of household","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":0,"to":17700,"rate":0.1,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-hoh","section":"Federal income tax brackets: Head of household","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":17700,"to":67450,"rate":0.12,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-hoh","section":"Federal income tax brackets: Head of household","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":67450,"to":105700,"rate":0.22,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-hoh","section":"Federal income tax brackets: Head of household","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":105700,"to":201750,"rate":0.24,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-hoh","section":"Federal income tax brackets: Head of household","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":201750,"to":256200,"rate":0.32,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-hoh","section":"Federal income tax brackets: Head of household","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":256200,"to":640600,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-hoh","section":"Federal income tax brackets: Head of household","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":640600,"to":null,"rate":0.37,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-qss","section":"Federal income tax brackets: Qualifying surviving spouse","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":0,"to":24800,"rate":0.1,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-qss","section":"Federal income tax brackets: Qualifying surviving spouse","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":24800,"to":100800,"rate":0.12,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-qss","section":"Federal income tax brackets: Qualifying surviving spouse","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":100800,"to":211400,"rate":0.22,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-qss","section":"Federal income tax brackets: Qualifying surviving spouse","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":211400,"to":403550,"rate":0.24,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-qss","section":"Federal income tax brackets: Qualifying surviving spouse","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":403550,"to":512450,"rate":0.32,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-qss","section":"Federal income tax brackets: Qualifying surviving spouse","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":512450,"to":768700,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"federal-income-tax-qss","section":"Federal income tax brackets: Qualifying surviving spouse","group":"income-tax","basis":"Taxable income, per year","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"","from":768700,"to":null,"rate":0.37,"value":null,"unit":"rate"},{"section_id":"standard-deduction","section":"Standard deduction","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Single","from":null,"to":null,"rate":null,"value":16100,"unit":"money"},{"section_id":"standard-deduction","section":"Standard deduction","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Married filing jointly","from":null,"to":null,"rate":null,"value":32200,"unit":"money"},{"section_id":"standard-deduction","section":"Standard deduction","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Married filing separately","from":null,"to":null,"rate":null,"value":16100,"unit":"money"},{"section_id":"standard-deduction","section":"Standard deduction","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Head of household","from":null,"to":null,"rate":null,"value":24150,"unit":"money"},{"section_id":"standard-deduction","section":"Standard deduction","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Qualifying surviving spouse","from":null,"to":null,"rate":null,"value":32200,"unit":"money"},{"section_id":"standard-deduction","section":"Standard deduction","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Additional amount, age 65+ or blind: married (per condition)","from":null,"to":null,"rate":null,"value":1650,"unit":"money"},{"section_id":"standard-deduction","section":"Standard deduction","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32 (2026 inflation adjustments), sections 4.01 and 4.14; Publication 1040 (2026) Tax and Earned Income Credit Tables (early-release draft): 2026 Tax Table and 2026 Tax Computation Worksheet","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Additional amount, age 65+ or blind: single or head of household (per condition)","from":null,"to":null,"rate":null,"value":2050,"unit":"money"},{"section_id":"credits","section":"Child tax credit and credit for other dependents","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32, section 4.05 (child tax credit); Schedule 8812 (Form 1040) 2026 draft, Part I and Part II-A; Instructions for Schedule 8812 (2026) draft","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Child tax credit per qualifying child","from":null,"to":null,"rate":null,"value":2200,"unit":"money"},{"section_id":"credits","section":"Child tax credit and credit for other dependents","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32, section 4.05 (child tax credit); Schedule 8812 (Form 1040) 2026 draft, Part I and Part II-A; Instructions for Schedule 8812 (2026) draft","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Refundable portion per child (maximum)","from":null,"to":null,"rate":null,"value":1700,"unit":"money"},{"section_id":"credits","section":"Child tax credit and credit for other dependents","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32, section 4.05 (child tax credit); Schedule 8812 (Form 1040) 2026 draft, Part I and Part II-A; Instructions for Schedule 8812 (2026) draft","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Phase-out starts: married filing jointly (MAGI)","from":null,"to":null,"rate":null,"value":400000,"unit":"money"},{"section_id":"credits","section":"Child tax credit and credit for other dependents","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32, section 4.05 (child tax credit); Schedule 8812 (Form 1040) 2026 draft, Part I and Part II-A; Instructions for Schedule 8812 (2026) draft","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Phase-out starts: other filers (MAGI)","from":null,"to":null,"rate":null,"value":200000,"unit":"money"},{"section_id":"credits","section":"Child tax credit and credit for other dependents","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-32, section 4.05 (child tax credit); Schedule 8812 (Form 1040) 2026 draft, Part I and Part II-A; Instructions for Schedule 8812 (2026) draft","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Credit for other dependents","from":null,"to":null,"rate":null,"value":500,"unit":"money"},{"section_id":"fica-employee","section":"Social Security and Medicare (employee share)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Social Security rate","from":null,"to":null,"rate":0.062,"value":null,"unit":"rate"},{"section_id":"fica-employee","section":"Social Security and Medicare (employee share)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Social Security wage base","from":null,"to":null,"rate":null,"value":184500,"unit":"money"},{"section_id":"fica-employee","section":"Social Security and Medicare (employee share)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Medicare rate (no wage limit)","from":null,"to":null,"rate":0.0145,"value":null,"unit":"rate"},{"section_id":"fica-employee","section":"Social Security and Medicare (employee share)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Additional Medicare Tax","from":null,"to":null,"rate":0.009,"value":null,"unit":"rate"},{"section_id":"fica-employee","section":"Social Security and Medicare (employee share)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Additional Medicare Tax withholding starts above (any filing status)","from":null,"to":null,"rate":null,"value":200000,"unit":"money"},{"section_id":"supplemental","section":"Supplemental wage (bonus) withholding","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), What's New and section 7 (Supplemental Wages)","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Optional flat rate","from":null,"to":null,"rate":0.22,"value":null,"unit":"rate"},{"section_id":"supplemental","section":"Supplemental wage (bonus) withholding","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), What's New and section 7 (Supplemental Wages)","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Mandatory rate on supplemental wages above the threshold","from":null,"to":null,"rate":0.37,"value":null,"unit":"rate"},{"section_id":"supplemental","section":"Supplemental wage (bonus) withholding","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), What's New and section 7 (Supplemental Wages)","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Mandatory-rate threshold (per year)","from":null,"to":null,"rate":null,"value":1000000,"unit":"money"},{"section_id":"fica-employer","section":"Social Security and Medicare (employer share)","group":"employer","basis":"","note":"Additional Medicare Tax is employee-only: there is no employer match.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Social Security rate (employer pays the same rate as the employee)","from":null,"to":null,"rate":0.062,"value":null,"unit":"rate"},{"section_id":"fica-employer","section":"Social Security and Medicare (employer share)","group":"employer","basis":"","note":"Additional Medicare Tax is employee-only: there is no employer match.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Social Security wage base","from":null,"to":null,"rate":null,"value":184500,"unit":"money"},{"section_id":"fica-employer","section":"Social Security and Medicare (employer share)","group":"employer","basis":"","note":"Additional Medicare Tax is employee-only: there is no employer match.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), section 9: Tax rates and the social security wage base limit; IRS Tax Topic 560, Additional Medicare Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Medicare rate (employer pays the same rate as the employee)","from":null,"to":null,"rate":0.0145,"value":null,"unit":"rate"},{"section_id":"futa","section":"Federal unemployment tax (FUTA)","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), Employer's Tax Guide, section 14: Federal Unemployment (FUTA) Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Gross FUTA rate","from":null,"to":null,"rate":0.06,"value":null,"unit":"rate"},{"section_id":"futa","section":"Federal unemployment tax (FUTA)","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), Employer's Tax Guide, section 14: Federal Unemployment (FUTA) Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"FUTA wage base (per employee, per year)","from":null,"to":null,"rate":null,"value":7000,"unit":"money"},{"section_id":"futa","section":"Federal unemployment tax (FUTA)","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), Employer's Tax Guide, section 14: Federal Unemployment (FUTA) Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Maximum credit for state unemployment tax paid","from":null,"to":null,"rate":0.054,"value":null,"unit":"rate"},{"section_id":"futa","section":"Federal unemployment tax (FUTA)","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS Publication 15 (2026), (Circular E), Employer's Tax Guide, section 14: Federal Unemployment (FUTA) Tax","source_url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Net FUTA rate after the full credit","from":null,"to":null,"rate":0.006,"value":null,"unit":"rate"},{"section_id":"futa-credit-reductions","section":"FUTA credit reduction states","group":"employer","basis":"","note":"Provisional: the Department of Labor publishes the final list after 10 November.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"U.S. Department of Labor, Potential 2026 Federal Unemployment Tax Act (FUTA) Credit Reductions","source_url":"https://oui.doleta.gov/unemploy/docs/potential_credit_states_2026.xlsx","retrieved_at":"2026-10-20","status":"verified","label":"California (advance-based reduction)","from":null,"to":null,"rate":0.015,"value":null,"unit":"rate"},{"section_id":"retirement-limits","section":"401(k), 403(b) and 457(b) elective deferral limits","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS IR-2025-111 (Nov. 13, 2025): 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500","source_url":"https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500","retrieved_at":"2026-10-20","status":"verified","label":"Elective deferral limit","from":null,"to":null,"rate":null,"value":24500,"unit":"money"},{"section_id":"retirement-limits","section":"401(k), 403(b) and 457(b) elective deferral limits","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS IR-2025-111 (Nov. 13, 2025): 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500","source_url":"https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500","retrieved_at":"2026-10-20","status":"verified","label":"Catch-up contribution, age 50+","from":null,"to":null,"rate":null,"value":8000,"unit":"money"},{"section_id":"retirement-limits","section":"401(k), 403(b) and 457(b) elective deferral limits","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS IR-2025-111 (Nov. 13, 2025): 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500","source_url":"https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500","retrieved_at":"2026-10-20","status":"verified","label":"Catch-up contribution, age 60 to 63","from":null,"to":null,"rate":null,"value":11250,"unit":"money"},{"section_id":"ira-limits","section":"IRA contribution limits","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS news release IR-2025-111 (13 November 2025): 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500","source_url":"https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500","retrieved_at":"2026-11-09","status":"verified","label":"IRA contribution limit (traditional and Roth)","from":null,"to":null,"rate":null,"value":7500,"unit":"money"},{"section_id":"ira-limits","section":"IRA contribution limits","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"IRS news release IR-2025-111 (13 November 2025): 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500","source_url":"https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500","retrieved_at":"2026-11-09","status":"verified","label":"Catch-up contribution, age 50+","from":null,"to":null,"rate":null,"value":1100,"unit":"money"},{"section_id":"hsa-limits","section":"HSA contribution limits","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-19, section 2 (2026 HSA inflation-adjusted amounts)","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Self-only coverage","from":null,"to":null,"rate":null,"value":4400,"unit":"money"},{"section_id":"hsa-limits","section":"HSA contribution limits","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Rev. Proc. 2025-19, section 2 (2026 HSA inflation-adjusted amounts)","source_url":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Family coverage","from":null,"to":null,"rate":null,"value":8750,"unit":"money"}],"pageUrl":"https://calcbloc.com/us/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/us/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}