How this calculator works
Adjusted gross income is wages and other income minus pre-tax contributions. Subtracting the 2026 standard deduction (or your itemized deductions) gives taxable income, which is taxed through the 2026 brackets for your filing status. The child tax credit and other credits reduce the tax, and comparing it with your withholding shows a refund or balance due.
Worked example
With the example values below: Estimated refund, $450 (total federal tax $8,550). Change any number above to run your own.
What you enter
| Input | Example |
|---|---|
| Filing status | Single |
| Wages & salary | $85,000 |
| Other income | $0 |
| Pre-tax 401(k), HSA, etc. | $6,000 |
| Deduction | Standard deduction |
| Children under 17 | 0 |
| Other credits | $0 |
| Federal tax withheld | $9,000 |
How brackets actually work
The US has a progressive tax: each rate applies only to the income inside its bracket. A single filer with $80,000 of taxable income in 2026 pays 10% on the first $12,400, 12% on income from $12,400 to $50,400, and 22% on the rest. Total tax is about $12,300, an effective rate of about 15.4%, even though the top bracket reached is 22%.
Moving into a higher bracket never reduces your take-home pay; only the extra dollars are taxed at the higher rate.
Deductions vs. credits
Deductions reduce taxable income, so their value depends on your bracket: a $1,000 deduction saves $220 in the 22% bracket. Credits reduce the tax itself dollar for dollar, so a $1,000 credit saves $1,000. The child tax credit, education credits and the earned income credit are the most common.
Most households take the standard deduction ($16,100 single, $32,200 married filing jointly in 2026). Itemize only if mortgage interest, state and local taxes, and charitable gifts add up to more.
New deductions for 2025 to 2028
These are available whether or not you itemize, but have income limits and documentation rules; check IRS guidance before claiming them.
- Qualified tips: up to $25,000 a year deductible for workers in tipped occupations, phasing out at higher incomes.
- Qualified overtime pay: the premium portion, up to $12,500 ($25,000 joint), phasing out at higher incomes.
- Seniors 65 and older: an extra deduction of up to $6,000 per person, phasing out at higher incomes.
- Car loan interest on new US-assembled vehicles: up to $10,000 a year.
Avoiding a surprise bill
If you owe a lot at filing time, raise your withholding on a new Form W-4 or make quarterly estimated payments. Side income, investment gains and large RSU vests often cause underpayment. The capital gains tax calculator and RSU calculator estimate those pieces.
Frequently asked questions
What are the 2026 federal income tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers in 2026, 10% applies to 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, 35% up to $640,600 and 37% above that.
How do you calculate federal income tax?
Start with total income, subtract pre-tax contributions to get adjusted gross income, then subtract the standard deduction ($16,100 single or $32,200 married filing jointly in 2026) or your itemized deductions. Run the taxable income through the brackets, subtract credits such as the child tax credit, and compare the result with what was withheld.
What's the difference between my marginal and effective tax rate?
Your marginal rate is the bracket your last dollar of income falls in. Your effective rate is your total tax divided by your income, and it's always lower, because only the income inside each bracket is taxed at that bracket's rate.
How much federal income tax will I pay on $100,000?
As a single filer with only wage income in 2026, taxable income is $83,900 after the $16,100 standard deduction. Tax on that is about $13,170, an effective rate of about 13.2% of your $100,000 gross income, before credits.
What is the 2026 standard deduction?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. People 65 or older or blind get an additional amount.
Grow what this calculator projects.
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Estimates for planning only, not financial, tax or legal advice. Tax tools use 2026 federal figures (brackets, $16,100 / $32,200 standard deduction, $19,000 gift exclusion, $15M lifetime exemption). Rates shown as defaults are examples; replace them with quotes you actually receive.