How this calculator works
Tax year: 2026, United States. Gross wages less pre-tax deductions plus other ordinary income form adjusted gross income. The standard deduction is $16,100 single or married filing separately, $32,200 joint and $24,150 head of household, plus $2,050 for each single or head-of-household filer aged 65 or older, or $1,650 for each joint or separate filer aged 65 or older. Taxable income is taxed through the seven bracket rates. This model leaves out credits, itemised deductions, capital gains and qualified dividends, the additional Medicare tax, state and local income tax, and self-employment income. It is an estimate, not a return, and the IRS tax tables can differ from continuous brackets by a few dollars.
Formula
Adjusted gross income = gross wages - pre-tax deductions + other taxable income. Taxable income = max(0, adjusted gross income - standard deduction - age addition). Tax = sum over brackets of rate x income in that bracket. Marginal rate = the rate on the next dollar. Effective rate = tax / adjusted gross income.
Worked example
A single filer under 65 with $60,000 of wages has adjusted gross income of $60,000, a $16,100 standard deduction and $43,900 of taxable income. Tax is $1,240 on the first $12,400 plus $3,780 on the next $31,500, which is $5,020. The marginal rate is 12% and the effective rate is 8.37%.
Frequently asked questions
Does this include tax credits?
No. The Child Tax Credit, the Earned Income Tax Credit, education credits and other credits are applied after the tax is calculated here. Itemised deductions are also excluded, so filers who itemise should compare that total with the standard deduction themselves.
Why is my refund different from this figure?
This is the annual tax before withholding and payments. A refund or balance due depends on how much tax was withheld, estimated payments and credits, none of which are modelled.
Is state income tax included?
No. State and local income taxes are separate. This page models federal tax only, in US dollars.
What about capital gains and dividends?
Ordinary income only. Long-term capital gains and qualified dividends use their own rates, so enter them on the capital gains page instead of in the other-income field.