2026 planning tool
Explore how income, deductions, credits, and payments may affect your 2026 federal tax picture.
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Read before relying on the estimate
Separate spouse income and adjustments, MFJ versus combined MFS estimates, 2026 standard deductions, Schedule A medical threshold and SALT limits, entered itemized expenses, Schedule 1-A deductions, self-employment tax, Additional Medicare Tax, NIIT, dependent credits, withholding, and estimated payments.
Community-property allocation, detailed mortgage and charitable limitations, the high-income overall itemized-deduction limitation, AMT, refundable credits, EITC, passive-loss limits, depreciation recapture, NIIT investment-expense limitations, state taxes, and return-specific eligibility rules are not fully calculated. The NIIT estimate nets the entered investment gains, losses, and rental income before applying the 3.8% rate.
This tool provides a general federal estimate for planning purposes. It does not determine eligibility for a deduction or credit and is not tax, legal, or investment advice. Results can differ from a filed return.
2026 federal reference
Use the filing status and federal income tax rates on taxable income table to help estimate your federal marginal tax rate.
| Tax rate | Married filing jointly or qualifying surviving spouse | Single | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 to $24,800 | $0 to $12,400 | $0 to $17,700 | $0 to $12,400 |
| 12% | $24,800 to $100,800 | $12,400 to $50,400 | $17,700 to $67,450 | $12,400 to $50,400 |
| 22% | $100,800 to $211,400 | $50,400 to $105,700 | $67,450 to $105,700 | $50,400 to $105,700 |
| 24% | $211,400 to $403,550 | $105,700 to $201,775 | $105,700 to $201,750 | $105,700 to $201,775 |
| 32% | $403,550 to $512,450 | $201,775 to $256,225 | $201,750 to $256,200 | $201,775 to $256,225 |
| 35% | $512,450 to $768,700 | $256,225 to $640,600 | $256,200 to $640,600 | $256,225 to $384,350 |
| 37% | Over $768,700 | Over $640,600 | Over $640,600 | Over $384,350 |
Caution: Do not use these schedules to figure 2025 taxes. Use them only for 2026 estimates. Source: IRS Revenue Procedure 2025-32.
Your filing status determines your federal tax-rate thresholds, standard deduction, and many deduction or credit phaseout ranges. Your marital status on the last day of the year generally determines the available choices. The personal exemption amount is $0 for 2026.
| Filing status | General description |
|---|---|
| Married filing jointly | If you are married, you may generally file a joint return with your spouse. If your spouse died during the tax year and you did not remarry, you may generally still file jointly for that year. You may instead choose married filing separately. |
| Qualifying surviving spouse | You may generally qualify for this status for two years after the year of your spouse’s death if you qualified to file jointly in the year of death, did not remarry, and maintain a home for a qualifying child or stepchild. |
| Single | Use this status if you are unmarried, divorced, or legally separated on the last day of the year and do not qualify for another filing status. |
| Head of household | This status may apply if you are unmarried or considered unmarried, pay more than half the cost of keeping up a home, and have a qualifying person. A dependent parent does not have to live with you if the other requirements are met. Special rules may allow certain married taxpayers who lived apart from a spouse during the final six months of the year to qualify. |
| Married filing separately | If you are married, you may choose to file a separate return from your spouse. |
Choose “No” if no one can claim you or your spouse as a dependent. Choose the applicable person if someone can claim one or both of you, even if that person does not actually claim the dependent. This may limit the standard deduction.
Enter qualifying children who are under age 17 at year-end and meet the relationship, residency, support, citizenship, and dependent requirements. For 2026, the credit is up to $2,200 per qualifying child. Other qualifying dependents may be eligible for a credit of up to $500.
| Filing status | Modified AGI threshold for full credit | Reduction above threshold |
|---|---|---|
| Married filing jointly | $400,000 | $50 for each $1,000, or fraction of $1,000 |
| Qualifying surviving spouse | $200,000 | $50 for each $1,000, or fraction of $1,000 |
| Single | $200,000 | $50 for each $1,000, or fraction of $1,000 |
| Head of household | $200,000 | $50 for each $1,000, or fraction of $1,000 |
| Married filing separately | $200,000 | $50 for each $1,000, or fraction of $1,000 |
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