How to Estimate US Federal Income Tax (2026 Brackets)
Short answer
For tax year 2026, subtract the standard deduction (about $16,100 single / $32,200 joint) from income, then apply IRS brackets from 10% to 37%. Example: $75,000 single β taxable β $58,900 β federal tax β $7,670 before credits and FICA.
Paycheck estimators start with federal ordinary income tax. State tax and FICA are separate. Use our US income tax calculator with the published 2026 brackets.
Standard deduction first
IRS TY 2026 standard deductions are about $16,100 (single), $32,200 (joint) and $24,150 (head of household). Taxable income β gross β deduction (simplified).
Apply the brackets
Only the dollars inside each band are taxed at that bandβs rate. Crossing into 22% does not tax your whole income at 22%.
Worked example
Single, $75,000, standard deduction: taxable $58,900. Rough tax β $7,670. Take-home before FICA/state β $67,330. Cross-check with the salary calculator for hourly conversions.
Retirement deferrals
401(k) contributions can lower taxable wages β explore the 401(k) calculator.
Limits
This skips credits, AMT and capital gains. Confirm with the IRS or a professional.
Related: how to estimate take home pay.
Related: how to convert hourly wage to salary.
Related: how much should i save each month.
More practice
Change the inputs, rewrite the formula from memory, then confirm with the tool. Keep units consistent and read the disclaimer on tax or health pages before acting on a number.
Frequently asked questions
What are the 2026 US federal tax brackets?
Seven rates from 10% to 37%. For singles, 37% starts above about $640,600 of taxable income.
Does the calculator include state tax?
No β federal only.
Is FICA included?
No. Social Security and Medicare are separate withholdings.
Where do the numbers come from?
IRS inflation adjustments for tax year 2026.