Federal income tax
Brackets, the standard deduction, marginal vs effective rates, the W-4, credits and the 2025–2028 deductions for overtime, tips and seniors.
Calculators
Guides
Child Tax Credit 2026: $2,200 Per Child
The 2026 Child Tax Credit is $2,200 per child under 17, up to $1,700 refundable. Phase-out: $200k single / $400k MFJ. Source: Rev. Proc. 2025-32.
Federal Tax Brackets 2026
2026 federal tax brackets: 10%–37% for all filing statuses. Single 22% bracket starts at $50,400 taxable income. Full tables from Rev. Proc. 2025-32.
How to Fill Out a W-4 in 2026
The 2026 W-4 has 5 steps. Most employees complete Steps 1 and 5 only. Step 3 adds dependents; Step 4 adjusts for other income or extra withholding.
Marginal vs. Effective Tax Rate: What's the Difference?
Marginal rate is the tax on your next dollar earned; effective rate is total tax divided by total income. A $100k single filer: 22% marginal, 13.2% effective.
No Tax on Overtime: How the 2026 Deduction Works
The 2026 overtime deduction (P.L. 119-21) lets qualifying workers deduct up to $12,500 or $25,000 MFJ of FLSA overtime premium. FICA still applies.
No Tax on Tips: How the 2026 Deduction Works
The 2026 tips deduction (P.L. 119-21) lets qualifying tipped workers deduct up to $25,000 of tips from federal income tax. FICA still applies to all tip income.
Senior Deduction 2026: $6,000 for Taxpayers 65 and Older
New $6,000 per-person deduction for taxpayers 65+ (2025-2028). Phases out at 6% of MAGI above $75k single / $150k MFJ. Stacks on standard deduction.
Standard Deduction 2026: Amounts by Filing Status
The 2026 standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household, per Rev. Proc. 2025-32.