Federal Income Tax Calculator
United States Uses United States federal and state tax and payroll rules.
Federal income tax calculator for 2026: taxable income, tax bracket by bracket, the tips, overtime, senior and car loan deductions, child credit and refund.
Educational estimate only. Not a lending decision. Your numbers stay in this browser.
Results
How to read this: the verdict describes how much room your numbers leave, not a decision or an offer. Change any input to see how much the result moves.
Assumptions and formula
Adjusted gross income is your income less pre-tax deductions. Taxable income is that less the larger of the standard deduction (plus the extra amount at 65 or older) and your itemized deductions, less the 2026 deductions for qualified tips, overtime premium, seniors and car loan interest, each after its income phase-out. Tax comes from the 2026 IRS rate schedule for your filing status, bracket by bracket, then the child tax credit.
Standard deduction: $16,100 single or married filing separately, $32,200 married filing jointly, $24,150 head of household; $1,650 more per person 65 or older if married, $2,050 if unmarried (Revenue Procedure 2025-32). Tips: up to $25,000, less $100 per $1,000 of income over $150,000 ($300,000 joint). Overtime premium: up to $12,500 ($25,000 joint), same phase-out. Seniors: $6,000 each, less 6% of income over $75,000 ($150,000 joint). Car loan interest: up to $10,000, less $200 per $1,000 or part over $100,000 ($200,000 joint). Child tax credit: $2,200 a child, less $50 per $1,000 or part over $200,000 ($400,000 joint); the part above your tax is refundable up to $1,700 a child and 15% of earnings over $2,500.
Worked example
A single filer earning $80,000 in wages has $63,900 of taxable income after the $16,100 standard deduction. Tax: 10% of $12,400, 12% of the next $38,000 and 22% of the last $13,500, $8,770 in total, an 11% effective rate. A single server earning $55,000 including $12,000 of tips pays about $2,980 instead of $4,420 with the tips deduction.
Frequently asked questions
How much federal income tax on $80,000 in 2026?
$8,770 for a single filer with only wages: $63,900 of taxable income after the $16,100 standard deduction, an effective rate of about 11%.
What are the 2026 federal tax brackets?
For a single filer: 10% up to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above. For married couples filing jointly the bracket tops are $24,800, $100,800, $211,400, $403,550, $512,450 and $768,700. Each rate applies only to the income inside its bracket.
How much federal income tax will I pay on $80,000?
As a single filer with only wages: $80,000 less the $16,100 standard deduction leaves $63,900 of taxable income. The first $12,400 is taxed at 10%, the next $38,000 at 12% and the last $13,500 at 22%, for $8,770 in total. That is a 22% top bracket but an effective rate of about 11%.
How does the no tax on tips deduction work?
For 2025 to 2028 you can deduct up to $25,000 of qualified tips, whether or not you itemize. The tips are still part of your wages; the deduction lowers taxable income. A single server earning $55,000 including $12,000 of tips pays about $2,980 instead of $4,420. The deduction shrinks by $100 for each $1,000 of income over $150,000 ($300,000 joint).
What is the new $6,000 deduction for seniors?
Each person aged 65 or older can deduct $6,000 for 2025 to 2028, on top of the standard deduction and its extra $2,050 for unmarried filers or $1,650 each for married filers. It shrinks by 6% of income over $75,000 ($150,000 for a joint return), so it is gone at $175,000 single.
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 aged 65 or older add $2,050 if unmarried or $1,650 each if married.
Is this a federal taxable income calculator?
Yes. It works out your federal taxable income from your income, pre-tax deductions, the standard or itemized deduction and the 2026 deductions, then the tax on it, so it serves as a taxable income calculator, an income and tax calculator and a tax bracket calculator in one. It is a federal tax calculator 2026 with the 2026 brackets and deductions.
What percentage of my income goes to federal income tax?
Your effective federal income tax percentage is the tax divided by your income; it is lower than your top bracket because each bracket only taxes the income inside it. Use this to estimate your federal taxes for 2026.
Sources
Sources reviewed 3 October 2026: checked against their current editions on that date.
- IRS Revenue Procedure 2025-32: 2026 tax rate schedules, standard deductions, additional standard deduction for the aged, and the $2,200 child tax credit with its $1,700 refundable portion.
- IRS, Working Families Tax Cuts — tax deductions for working Americans and seniors (One, Big, Beautiful Bill Act), and Tax Tip 2026-12, New and enhanced deductions for individuals.
- 26 U.S.C. §224 (qualified tips), §225 (qualified overtime), §151(d)(5)(C) (deduction for seniors), §163(h)(4) (passenger vehicle loan interest) and §24 (child tax credit) for the limits and phase-outs.
This page is an educational estimate, not personal financial or tax advice. Eligibility and individual circumstances can change the result.