🇺🇸 美国联邦税务计算器

The Biggest Changes for 2026

The One Big Beautiful Bill Act (OBBBA), signed into law in 2025, reshaped the 2026 tax year — the first full filing season under the new rules. The most far-reaching change is a larger standard deduction: $16,100 for Single and Married Filing Separately, $32,200 for Married Filing Jointly, and $24,150 for Head of Household. Because roughly nine out of ten filers claim the standard deduction, this one change automatically lowers taxable income for most households.

A Bigger Child Tax Credit

For 2026, the Child Tax Credit rises from $2,000 to $2,200 per qualifying child under 17, and up to $1,700 of that amount is refundable through the Additional Child Tax Credit. The income phase-outs still begin at $200,000 for single filers and $400,000 for joint filers, with the credit shrinking gradually above those levels.

Brand-New Deductions

• Senior deduction: taxpayers age 65 and older can claim an additional $6,000 deduction (income limits apply).
• Tips deduction: up to $25,000 of qualified tip income may be deductible.
• Overtime deduction: up to $12,500 of qualified overtime pay may be deductible.
• Car-loan interest: up to $10,000 of interest on a loan for a new, US-assembled vehicle may be deductible.
• SALT relief: the state and local tax deduction cap rises from $10,000 to $40,000 for 2026, making itemizing worthwhile again for many households in high-tax states.

What This Calculator Covers

This calculator fully models the 2026 tax brackets, standard deduction, Child Tax Credit, FICA (Social Security and Medicare), and long-term capital gains. It does not yet model the new tips, overtime, senior, or car-loan interest deductions, so if you qualify for those provisions, your actual tax bill may be lower than the estimate shown here. See the How It Works tab for the full pipeline.

What Counts as an Itemized Deduction?

Itemizing means listing each tax-deductible expense individually and subtracting the total from your adjusted gross income (AGI). The most common itemized deductions in 2026 are:

• State and local taxes (SALT): state income (or sales) tax plus property tax, with the cap raised from $10,000 to $40,000 for 2026.
• Mortgage interest: interest on up to $750,000 of home acquisition debt.
• Charitable contributions: cash and non-cash gifts with proper receipts.
• Medical expenses: out-of-pocket medical and dental costs above 7.5% of AGI.
• Disaster losses: uninsured property losses in federally declared disaster areas.

The Break-Even Test

The rule is simple: if your itemized total is below the standard deduction for your filing status, take the standard deduction; if it is above, itemize. Example: a married couple paying $18,000 in state and property taxes, $12,000 in mortgage interest, and $3,000 in charitable gifts totals $33,000 — barely above the $32,200 standard deduction. Itemizing wins, but by only $800, so weigh the recordkeeping burden.

Who Should Itemize in 2026?

With the SALT cap now at $40,000, homeowners in high-tax states such as California, New York, and New Jersey benefit the most: $25,000 of state tax plus $12,000 of mortgage interest plus $4,000 of donations is $41,000, well above the joint standard deduction. Renters in low-tax states, by contrast, usually still come out ahead with the standard deduction.

US federal income tax is progressive: your income is sliced into layers, and each layer is taxed at its own rate. Your marginal rate is the rate on the last layer of income you reach; your effective rate is the total tax divided by your total income. The two are often far apart, and understanding the difference prevents a lot of unnecessary worry.

Worked Example: Single Filer With $80,000 of Wages

A Single filer earns $80,000 in wages in 2026. After the $16,100 standard deduction, taxable income is $63,900. The tax is computed layer by layer:

Federal income tax comes to $8,770. The marginal rate is 22% — the highest bracket reached — while the effective rate is $8,770 ÷ $80,000 ≈ 10.96% of gross income (or 13.7% of taxable income).

Why "a Raise Can Cost You" Is a Myth

Many people fear that a raise or overtime will push them into a higher bracket and leave them worse off. In reality, only the income that falls inside the higher bracket is taxed at the new rate: in this example, just $13,500 is taxed at 22%, while the rest is still taxed at 10% and 12%. A raise never reduces your after-tax income. The marginal rate affects only the tax on your "last dollar," while the effective rate reflects your overall burden.

Use the marginal rate for decisions like Roth conversions, bonus planning, or pricing freelance work; use the effective rate to judge your overall tax load. Enter your own numbers in the Calculator tab and both rates appear together in the results panel.

If you freelance, contract, or run a side business, you face a tax that employees never see: the Self-Employment Tax (SE tax). At 15.3% combined, it surprises many first-year independents. Here is how it actually works — and how to stay ahead of it.

Why 15.3%?

W-2 employees split FICA with their employer, each paying 7.65% (6.2% Social Security + 1.45% Medicare). The self-employed have no employer, so they pay both halves: 12.4% Social Security on the first $184,500 of earnings in 2026, plus 2.9% Medicare — 15.3% in total.

The 92.35% Factor

SE tax is not charged on your full net profit. It applies to 92.35% of net self-employment income, an adjustment that mirrors the employer half employees never see. Example: $50,000 of net income × 92.35% = a $46,175 tax base, so the SE tax is roughly $7,065.

Rules That Soften (or Raise) the Bill

• Half is deductible: 50% of your SE tax is an above-the-line deduction that directly lowers AGI — this calculator applies it automatically.
• Additional Medicare Tax: earnings above $200,000 (Single) or $250,000 (MFJ) owe an extra 0.9%.
• QBI deduction: many self-employed filers can also deduct 20% of qualified business income under Section 199A, cutting income tax further.

Quarterly Estimated Taxes

Nothing is withheld from self-employment income, so the IRS expects quarterly prepayments on Form 1040-ES, due 4/15, 6/15, 9/15, and the following 1/15. Safe-harbor rule: prepay 100% of last year's tax (110% if AGI exceeded $150,000) or 90% of the current year's tax to avoid penalties. Use the calculator's Advanced mode with your projected annual self-employment income, then divide the estimated total tax by four for a rough quarterly payment.

The Child Tax Credit (CTC) is one of the most valuable tax benefits for families with children. For 2026 it grows under the OBBBA, but the details matter. Here are the amounts, eligibility rules, and phase-out thresholds in one place.

The Basics

In 2026, each qualifying child is worth a $2,200 credit (up from $2,000). A qualifying child must be under 17 at the end of the tax year; be your son, daughter, stepchild, foster child, or an eligible relative; live with you for more than half the year; receive more than half of their support from you; and have a Social Security Number valid for work.

Refundable vs. Non-Refundable Portions

The credit first wipes out your tax bill down to zero (the non-refundable portion). If credit remains, the Additional Child Tax Credit (ACTC) can return up to $1,700 per child as a refund — even if you owe no tax at all. The refundable amount equals 15% of earned income above $2,500, capped at $1,700 per child.

Income Phase-Out Thresholds

Above $200,000 (Single) or $400,000 (Married Filing Jointly), the credit shrinks by $50 for every $1,000 — or part of $1,000 — over the threshold. Example: a joint filer earning $420,000 is $20,000 over, so the total credit drops by 20 × $50 = $1,000.

How the Calculator Applies the CTC

Enter the number of qualifying children and the tool subtracts $2,200 per child from your income tax, treating up to $1,700 per child as refundable — which is why larger families sometimes see a negative income tax (a net refund). Note that the calculator does not model the income phase-out, so high-income households should verify with a professional.

Sell an appreciated asset — stocks, funds, real estate — and capital gains tax comes into play. How long you held the asset changes everything: short-term gains are taxed as ordinary income at up to 37%, while long-term gains enjoy preferential rates of 0%, 15%, or 20%.

Short-Term vs. Long-Term: One Year Is the Line

Assets held one year or less produce short-term gains, folded into ordinary income and taxed at the regular 10%–37% brackets. Assets held longer than one year — at least a year and a day — qualify as long-term and use the special lower rates.

2026 Long-Term Capital Gains Brackets

How Gains Stack on Top of Ordinary Income

To find your long-term rate, first tally your ordinary taxable income, then stack the gains on top. Example: a Single filer with $40,000 of ordinary taxable income and a $20,000 long-term gain — the 0% bracket runs to $49,450, leaving $9,450 of room, so $9,450 of the gain is tax-free and the remaining $10,550 is taxed at 15%.

Watch for the NIIT

High-income investors may also owe the 3.8% Net Investment Income Tax when MAGI exceeds $200,000 (Single) or $250,000 (MFJ). This calculator does not model the NIIT, so add it yourself if you are above those levels.

Tax-Loss Harvesting and the Wash-Sale Rule

Selling losers offsets gains, and up to $3,000 of net loss can offset ordinary income each year, with the rest carried forward. Beware the wash-sale rule: buying a "substantially identical" security within 30 days before or after the sale disallows the loss.

Perfect for first-time users who want a fast picture of their tax situation.

1. In the Calculator tab, make sure you are in Quick Mode (the mode toggle at the top of the page).
2. Select your filing status: Single, Married Filing Jointly, Married Filing Separately, or Head of Household.
3. Enter your wages — the amount in Box 1 of your W-2.
4. Enter your federal income tax withheld — Box 2 of your W-2.
5. Click the calculate button and read the results: refund or amount owed, plus your effective and marginal rates.

Advanced Mode covers the main Form 1040 fields. Here is what each input means:

1. Wages & Salary: taxable wages from W-2 Box 1 (not your gross pay).
2. Self-Employment Income: net profit from 1099-NEC or Schedule C; check the box so the 15.3% SE tax is included.
3. Other Ordinary Income: interest, rental income, short-term capital gains, and anything else taxed at ordinary rates.
4. Long-Term Capital Gains: profit from assets held over one year, taxed separately at 0% / 15% / 20%.
5. Above-the-Line Deductions: traditional IRA contributions, student-loan interest, HSA contributions — these directly reduce AGI.
6. Deduction Type: standard by default; switch to "Itemized" to enter your own total and compare.
7. Number of Qualifying Children: children under 17 with SSNs, worth a $2,200 credit each.
8. Federal Tax Withheld: federal income tax already paid during the year (W-2 Box 2 plus any estimated payments).
9. Click calculate — the results panel breaks down income tax, FICA / SE tax, and your refund or balance due.

Save each calculation to track your tax picture across the year.

1. After a calculation, click "Save Record" and add a label (for example, "January 2026" or "Q1 Estimate").
2. Open the History tab to review every saved calculation; delete entries individually as needed.
3. Click "Download JSON" to save all records to a file; on another device or browser, restore them with "Upload JSON."
4. Open the Compare tab — a bar chart compares total tax, effective rate, and other metrics across your records.

Scenario: you are a freelance designer expecting $80,000 of net self-employment income in 2026 and need to size your quarterly estimated taxes.

1. Switch to Advanced Mode and choose "Single" as your filing status.
2. Leave wages at $0, enter 80000 in "Self-Employment Income," and tick the self-employment tax checkbox.
3. Enter 0 for withholding (assuming nothing prepaid yet) and click calculate.
4. Find the "Total Tax" figure in the results (income tax + self-employment tax).
5. Divide the total by four for a rough quarterly payment, due 4/15, 6/15, 9/15, and 1/15 via Form 1040-ES.

Scenario: you are a W-2 employee and want to confirm your 2026 withholding is on track, avoiding a surprise bill next April.

1. Take your latest pay stub and annualize the year-to-date taxable wages (divide by months elapsed, multiply by 12).
2. In the calculator (Quick Mode is fine), enter the annualized wages and annualized withholding (annualize the year-to-date Box 2 amount the same way).
3. Click calculate and compare "Total Tax" against your annualized withholding.
4. If withholding falls short by more than about $1,000, submit a new Form W-4 to your employer to increase it.
5. Recheck each quarter or after any raise to keep withholding aligned with your actual liability.

The State Tax tab covers all 50 states + DC — pick a state on the map to estimate its income tax.

1. Open the "🗺️ State Tax" tab (or the State Tax pill in the navigation).
2. Click a state on the map, or choose one from the dropdown list below the map.
3. Green states (like Texas or Florida) levy no state income tax — you will see a notice with a link to the federal calculator, and nothing more is needed.
4. For other states, a mini calculator appears: enter your annual income, choose a filing status, and click "Estimate State Tax."
5. Read the results: state tax, effective rate, top marginal rate, the bracket table, and your take-home pay (annual + monthly).
6. Expand "Compare All States" and click the generate button to rank the same income across all 51 states/DC.

This calculator uses the official 2026 federal tax figures published by the IRS in Revenue Procedure 2025-32, updated for the One Big Beautiful Bill Act (OBBBA): tax brackets, standard deduction amounts, FICA rates, the Social Security wage base, long-term capital gains thresholds, and the Child Tax Credit. Results are dependable estimates for education and planning, but they are not tax advice. For filing decisions, consult a qualified tax professional.

For tax year 2026, the standard deduction is $16,100 for Single filers, $32,200 for Married Filing Jointly, $16,100 for Married Filing Separately, and $24,150 for Head of Household. Most taxpayers save more with the standard deduction than by itemizing. This calculator applies the correct amount automatically based on the filing status you select.

Itemize only when your total itemized deductions exceed the standard deduction for your filing status ($16,100 Single, $32,200 Married Filing Jointly, or $24,150 Head of Household in 2026). Common itemized deductions include state and local taxes (capped at $40,000 in 2026), mortgage interest, charitable gifts, and medical expenses above 7.5% of AGI. Use the calculator's Advanced mode to compare both options side by side.

US federal income tax is progressive: each bracket rate applies only to the slice of income inside that bracket, not to your entire income. For example, a Single filer in the 22% bracket still pays 10% on the first $12,400 of taxable income and 12% on the next layer. Your effective rate is the blended average of all brackets, so it is always lower than your top (marginal) bracket.

Employees split FICA with their employer, each paying 7.65%. Self-employed individuals pay both sides: 12.4% Social Security (up to the $184,500 wage base in 2026) plus 2.9% Medicare, a combined 15.3% on 92.35% of net self-employment income. You can deduct half of the self-employment tax from your income, and this calculator applies that deduction automatically.

Partly. The 2026 Child Tax Credit is $2,200 per qualifying child under 17. The non-refundable portion can reduce your tax bill to zero; the Additional Child Tax Credit makes up to $1,700 per child refundable, meaning you can receive it as a refund even if you owe no tax. The credit phases out above $200,000 (Single) or $400,000 (Married Filing Jointly) of income.

The dividing line is one year of ownership. Assets held one year or less produce short-term gains, taxed as ordinary income at your regular brackets (10% to 37%). Assets held longer than one year qualify for long-term rates of 0%, 15%, or 20%, depending on your taxable income. Long-term treatment is usually much cheaper, which is why the holding period matters so much.

No. This tool computes federal taxes only: federal income tax, FICA, and self-employment tax. State income taxes vary widely, from 0% in states like Florida and Texas to top rates above 13% in California, and some cities add their own income tax. Add your state estimate separately when planning your total tax burden.

This calculator is designed for US citizens and resident aliens who file Form 1040. Non-resident aliens generally file Form 1040-NR, which follows different rules: usually no standard deduction, different treaty benefits, and different filing statuses. The Guide tab explains the basics for foreign filers, but non-resident aliens should verify their situation with a professional.

No. This calculator runs 100% inside your browser; nothing you enter is transmitted or stored on any server. Saved records live only in your current browser session and disappear when you refresh or close the page. To keep them, use the download button in the History tab to save a JSON file to your own device.

This tool models the core federal calculation but omits items that may appear on a real return: EITC, AMT, the 3.8% Net Investment Income Tax, education credits, retirement savings credits, and the new OBBBA deductions for tips, overtime, seniors, and car-loan interest. Each of these can raise or lower your actual bill. Treat the result as a close planning estimate, not a filing figure.

FICA is the payroll tax that funds Social Security (6.2% of wages up to $184,500 in 2026) and Medicare (1.45%, plus 0.9% on high earners). Federal income tax is separate, based on progressive brackets applied after deductions. FICA has no standard deduction or brackets; it applies from the first dollar of wages. Employees see both withheld on every paycheck.

Pick a state on the map in the State Tax tab (or use the dropdown list), then enter your annual income and filing status. State taxable income ≈ annual income − a deduction: CA, NY, VA, GA, MA, IL, MI, KS, and OK use their own standard deduction or personal exemption; PA, NJ, CT, and OH have no standard deduction; all other states use the federal standard deduction as a proxy. Progressive states are modeled as single-filer bracket schedules, with married filing jointly approximated at double width. Local and city income taxes and state-specific credits are not included.

Nine states levy no state income tax on wages in 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Two nuances worth knowing: Washington has no wage income tax but does levy a 7% tax on long-term capital gains above roughly $270,000, and New Hampshire's former tax on interest and dividends (I&D) was fully repealed starting in 2025, leaving it completely free of wage-type state income tax from 2026 on. On the state tax map these states are shown in green.

This tool produces a simplified estimate. A real state return can differ because of state-specific credits and exemptions (such as earned income credits or dependent exemptions), local and city income taxes (New York City up to 3.876%, Maryland counties at 2.25%–3.2%, municipal taxes in Ohio and Pennsylvania), California's ~1.1% SDI payroll tax, deduction phase-outs at higher incomes in some states, and mid-year law changes. Figures here are simplified 2025–2026 data — always confirm against your state Department of Revenue's official forms and guidance before filing.

How to Reach Us

The fastest way to reach the team is email: [email protected]. We welcome tool feedback, data corrections, content suggestions, and bug reports — if a number looks wrong, it deserves a second look, and we want to know.

You can write in English or Chinese, whichever is more comfortable; both are read by the same small team. After you write, your message goes into a shared queue that we triage together, so there is no need to send duplicates.

If your question concerns a saved record or an exported JSON file, you may attach it — remember that your files never leave your machine during normal use, and we only ever receive what you deliberately choose to send.

What to Include

For bug reports, the most helpful details are the page URL, the values you entered (a screenshot is perfect), the result you expected, and what the calculator showed instead. Your browser and device type — for example, Safari on iPhone or Chrome on Windows — help us reproduce display issues quickly.

For data corrections, please point us to the IRS or SSA source you are comparing against. A Revenue Procedure number, an IRS.gov page, or an SSA announcement lets us verify the figure and ship a fix without a long back-and-forth.

What We Can and Cannot Answer

We can answer questions about how the calculators work, where a figure comes from, and why a page says what it says.

We cannot provide individual tax advice. We are not CPAs, Enrolled Agents, or attorneys, and we cannot prepare or review your return, comment on your specific situation, or tell you what to claim. For personal tax decisions, please consult a qualified CPA or EA, or use the free resources at IRS.gov.

If your question is about your own return — whether you should itemize, how to report a specific 1099, or how a life event changes your filing status — a professional who can see your full picture will always give you a better answer than a web tool's support inbox can.

Response Time

We are a small team and we read every message. Most emails receive a reply within two to three business days; during the January–April filing season it can take a little longer. Messages reporting an incorrect figure that other visitors rely on are always prioritized.

We do not offer phone support at this time — email keeps a written record that makes it far easier for us to track, reproduce, and confirm every fix.

Overview

This Privacy Policy explains what information US Tax Calculator 2026 handles, what it does not handle, and why. The short version: the calculators on this site run entirely in your browser, and the financial figures you enter are never transmitted to us or to any server we control.

Data You Enter

Wages, self-employment income, capital gains, filing status, and every other value you type into a calculator are processed locally on your device by JavaScript running in your own browser tab. These figures are never sent over the network to us, never written to a database, and never seen by our team. Closing or refreshing the page discards them unless you have exported a record yourself.

Browser Storage

The site uses your browser's sessionStorage and localStorage only for interface preferences — such as your language choice — and for a dismissal timestamp so a notice you have closed does not reappear. Saved tax records live only in the current browser session and are deleted when you refresh or close the page, unless you export them first. We cannot access this storage remotely; it resides entirely on your device.

File Exports

When you download a JSON record of a calculation, the file is generated in your browser and saved directly to your device. The export does not pass through our servers, and uploading a previously exported file is likewise processed locally.

Third-Party Services

We use Google AdSense to display advertising, which keeps the tools free. Google may use cookies or similar technologies to serve and measure ads, including personalized ads where permitted. You can learn how Google uses information from partner sites and manage your choices at https://policies.google.com/technologies/ads.

The jsDelivr content delivery network delivers the open-source charting library used on the comparison tab; like any CDN, it may see standard technical request data such as your IP address when the file is fetched.

No Accounts, No Tracking Pixels of Our Own

The site has no account system, no registration, and no login. We operate no analytics or tracking pixels of our own, and we do not maintain profiles of visitors.

Children's Privacy

This site is a tax reference tool intended for adults and is not directed at children under 13. We do not knowingly collect personal information from children, and the design of the site — with no accounts and local-only data — means no personal information is gathered at all.

Changes to This Policy

If we change this policy, the revised version will be posted on this page with an updated date. Material changes will be summarized at the top of the page for a reasonable period.

Questions about privacy? Reach us through our contact page.

Last updated: July 2026

Educational Purpose Only

US Tax Calculator 2026 and all of its calculators, articles, tutorials, and FAQs are provided for general educational and planning purposes. Results are estimates intended to help you understand how federal tax rules work — they are not a substitute for a prepared tax return.

The 2026 rules shown reflect the One Big Beautiful Bill Act and the IRS inflation adjustments current as of July 2026; later legislation or IRS guidance may change how a rule applies to you.

Not Tax, Legal, or Investment Advice

Nothing on this site constitutes tax, legal, accounting, or investment advice, and nothing here should be relied upon as such. Tax outcomes depend on your complete facts — residency, family situation, income sources, prior-year carryovers, and more — which a web calculator cannot fully capture.

No Professional Relationship

Using this site does not create any CPA–client, Enrolled Agent–client, attorney–client, or other professional relationship between you and the site or its team. Communications through our contact page are for tool feedback only and are not privileged.

Accuracy

We strive for accuracy and build every figure from official sources — IRS Revenue Procedure 2025-32, SSA announcements, and the One Big Beautiful Bill Act — but we make no warranty, express or implied, that results are complete, current, or error-free. Tax law and IRS guidance may change at any time, and official IRS publications control in any conflict.

Rounding conventions, mid-year law changes, and features intentionally not modeled — such as the AMT, the 3.8% Net Investment Income Tax, the EITC, education credits, and state and local taxes — can all move a real return away from an estimate shown here.

Illustrative Examples

Examples in articles and tutorials use simplified, hypothetical scenarios to illustrate mechanics. They omit many real-world items — such as the AMT, NIIT, EITC, and state taxes — and must not be mapped directly onto your own return.

External Links

This site links to external resources such as IRS.gov and SSA.gov for your convenience. Those sites are not endorsed by, controlled by, or affiliated with us, and we are not responsible for their content or availability.

Limitation of Liability

To the fullest extent permitted by law, the site and its team disclaim liability for any loss, penalty, interest, or damage arising from the use of, or reliance on, the calculators or content. Your tax obligations remain solely your responsibility.

Always Consult a Professional

Before filing, making estimated payments, or acting on any estimate shown here, consult a qualified tax professional — a CPA or Enrolled Agent — who can review your complete situation.

Last updated: July 2026