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Tax figures, document guides and trusted links, all in one place.
2026 at a glance.
The year shown is the year you earned the income. Most 2026 returns are filed in 2027. Prior years open below.
Tax year 2026 · Returns generally filed in 2027. Federal figures only.
Standard deduction
| Filing status | Deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
Age 65 or blind? The additional standard deduction is $1,650 per qualifying condition for married taxpayers or qualifying surviving spouses; $2,050 for unmarried taxpayers who are not surviving spouses. This is separate from the temporary senior deduction.
Dependent deduction and other eligibility notes
A dependent's standard deduction is generally the smaller of the regular deduction or the greater of $1,350 and earned income plus $450. If married filing separately and your spouse itemizes, you generally cannot take the standard deduction. Qualifying surviving spouses generally use joint-filer amounts.
Federal income tax brackets
These apply to taxable income after deductions. Each rate applies only to the income within that bracket, not to all your income.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $12,400 | Up to $17,700 |
| 12% | Over $12,400 to $50,400 | Over $24,800 to $100,800 | Over $12,400 to $50,400 | Over $17,700 to $67,450 |
| 22% | Over $50,400 to $105,700 | Over $100,800 to $211,400 | Over $50,400 to $105,700 | Over $67,450 to $105,700 |
| 24% | Over $105,700 to $201,775 | Over $211,400 to $403,550 | Over $105,700 to $201,775 | Over $105,700 to $201,750 |
| 32% | Over $201,775 to $256,225 | Over $403,550 to $512,450 | Over $201,775 to $256,225 | Over $201,750 to $256,200 |
| 35% | Over $256,225 to $640,600 | Over $512,450 to $768,700 | Over $256,225 to $384,350 | Over $256,200 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
Capital gains and qualified dividends can use different rates.
Tax Foundation: 2026 figures and annual changes ↗ · IRS verification ↗ · Download 2026 reference
2025 tax year
Tax year 2025 · Returns generally filed in 2026. Federal figures only.
Standard deduction
| Filing status | Deduction |
|---|---|
| Single | $15,750 |
| Married filing jointly | $31,500 |
| Married filing separately | $15,750 |
| Head of household | $23,625 |
Age 65 or blind? The additional standard deduction is $1,600 per qualifying condition for married taxpayers or qualifying surviving spouses; $2,000 for unmarried taxpayers who are not surviving spouses. This is separate from the temporary senior deduction.
Dependent deduction and other eligibility notes
A dependent's standard deduction is generally the smaller of the regular deduction or the greater of $1,350 and earned income plus $450. If married filing separately and your spouse itemizes, you generally cannot take the standard deduction. Qualifying surviving spouses generally use joint-filer amounts.
Federal income tax brackets
These apply to taxable income after deductions. Each rate applies only to the income within that bracket, not to all your income.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | Up to $11,925 | Up to $23,850 | Up to $11,925 | Up to $17,000 |
| 12% | Over $11,925 to $48,475 | Over $23,850 to $96,950 | Over $11,925 to $48,475 | Over $17,000 to $64,850 |
| 22% | Over $48,475 to $103,350 | Over $96,950 to $206,700 | Over $48,475 to $103,350 | Over $64,850 to $103,350 |
| 24% | Over $103,350 to $197,300 | Over $206,700 to $394,600 | Over $103,350 to $197,300 | Over $103,350 to $197,300 |
| 32% | Over $197,300 to $250,525 | Over $394,600 to $501,050 | Over $197,300 to $250,525 | Over $197,300 to $250,500 |
| 35% | Over $250,525 to $626,350 | Over $501,050 to $751,600 | Over $250,525 to $375,800 | Over $250,500 to $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $375,800 | Over $626,350 |
2025 deductions reflect the increase enacted in July 2025. Capital gains and qualified dividends can use different rates.
Tax Foundation: 2025 figures and annual changes ↗ · IRS verification ↗ · Download 2025 reference
2024 tax year
Tax year 2024 · Returns generally filed in 2025. Federal figures only.
Standard deduction
| Filing status | Deduction |
|---|---|
| Single | $14,600 |
| Married filing jointly | $29,200 |
| Married filing separately | $14,600 |
| Head of household | $21,900 |
Age 65 or blind? The additional standard deduction is $1,550 per qualifying condition for married taxpayers or qualifying surviving spouses; $1,950 for unmarried taxpayers who are not surviving spouses. This is separate from the temporary senior deduction.
Dependent deduction and other eligibility notes
A dependent's standard deduction is generally the smaller of the regular deduction or the greater of $1,300 and earned income plus $450. If married filing separately and your spouse itemizes, you generally cannot take the standard deduction. Qualifying surviving spouses generally use joint-filer amounts.
Federal income tax brackets
These apply to taxable income after deductions. Each rate applies only to the income within that bracket, not to all your income.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | Up to $11,600 | Up to $23,200 | Up to $11,600 | Up to $16,550 |
| 12% | Over $11,600 to $47,150 | Over $23,200 to $94,300 | Over $11,600 to $47,150 | Over $16,550 to $63,100 |
| 22% | Over $47,150 to $100,525 | Over $94,300 to $201,050 | Over $47,150 to $100,525 | Over $63,100 to $100,500 |
| 24% | Over $100,525 to $191,950 | Over $201,050 to $383,900 | Over $100,525 to $191,950 | Over $100,500 to $191,950 |
| 32% | Over $191,950 to $243,725 | Over $383,900 to $487,450 | Over $191,950 to $243,725 | Over $191,950 to $243,700 |
| 35% | Over $243,725 to $609,350 | Over $487,450 to $731,200 | Over $243,725 to $365,600 | Over $243,700 to $609,350 |
| 37% | Over $609,350 | Over $731,200 | Over $365,600 | Over $609,350 |
Capital gains and qualified dividends can use different rates.
Tax Foundation: 2024 figures and annual changes ↗ · IRS verification ↗ · Download 2024 reference
2023 tax year
Tax year 2023 · Returns generally filed in 2024. Federal figures only.
Standard deduction
| Filing status | Deduction |
|---|---|
| Single | $13,850 |
| Married filing jointly | $27,700 |
| Married filing separately | $13,850 |
| Head of household | $20,800 |
Age 65 or blind? The additional standard deduction is $1,500 per qualifying condition for married taxpayers or qualifying surviving spouses; $1,850 for unmarried taxpayers who are not surviving spouses. This is separate from the temporary senior deduction.
Dependent deduction and other eligibility notes
A dependent's standard deduction is generally the smaller of the regular deduction or the greater of $1,250 and earned income plus $400. If married filing separately and your spouse itemizes, you generally cannot take the standard deduction. Qualifying surviving spouses generally use joint-filer amounts.
Federal income tax brackets
These apply to taxable income after deductions. Each rate applies only to the income within that bracket, not to all your income.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | Up to $11,000 | Up to $22,000 | Up to $11,000 | Up to $15,700 |
| 12% | Over $11,000 to $44,725 | Over $22,000 to $89,450 | Over $11,000 to $44,725 | Over $15,700 to $59,850 |
| 22% | Over $44,725 to $95,375 | Over $89,450 to $190,750 | Over $44,725 to $95,375 | Over $59,850 to $95,350 |
| 24% | Over $95,375 to $182,100 | Over $190,750 to $364,200 | Over $95,375 to $182,100 | Over $95,350 to $182,100 |
| 32% | Over $182,100 to $231,250 | Over $364,200 to $462,500 | Over $182,100 to $231,250 | Over $182,100 to $231,250 |
| 35% | Over $231,250 to $578,125 | Over $462,500 to $693,750 | Over $231,250 to $346,875 | Over $231,250 to $578,100 |
| 37% | Over $578,125 | Over $693,750 | Over $346,875 | Over $578,100 |
Capital gains and qualified dividends can use different rates.
Tax Foundation: 2023 figures and annual changes ↗ · IRS verification ↗ · Download 2023 reference
See how the brackets work.
This calculator estimates regular federal income tax on ordinary taxable income you enter after deductions. It is not a take-home-pay, refund or complete tax calculator.
Excludes credits, special deductions not already reflected in taxable income, capital-gains rates, self-employment and payroll taxes, AMT, surtaxes and state taxes. Nothing you enter is sent or saved. For payroll withholding, use the IRS W-4 estimator. For a personal projection, book a Tax Guidance Session.
Your tax document guide.
Open every category that fits your situation. These lists are a starting point; your organizer and follow-up requests will cover your specific return.
Simple return
- Photo ID and taxpayer identification details for you, your spouse and dependents; upload securely.
- Prior-year return if you are new to Handled, IRS identity-protection PINs if issued, and direct-deposit details.
- All income forms received, even if your return seems simple: W-2s, 1099s, interest and other income.
- Health insurance Form 1095-A if covered through the Marketplace; dependent, childcare and education information if applicable.
- Estimated tax payment dates and amounts, IRS/state letters, and notes about moves, marriage, dependents or other changes.
Employed
- Start with the Simple return list, then add every W-2 from all employers.
- Stock compensation documents, brokerage statements and purchase/cost-basis records where applicable.
- Records supporting qualified tips or overtime deductions if applicable; a payroll breakdown may be needed.
- Work-state and move dates if you worked or lived in more than one state; foreign-income details if applicable.
Retired
- Start with the Simple return list, then add Forms 1099-R, SSA-1099 and RRB-1099 as applicable.
- IRA contributions, distributions, rollovers and Roth conversion details, plus prior nondeductible IRA/basis records.
- Qualified charitable distribution confirmations, investment statements and relevant health/long-term-care expenses.
- Required minimum distribution information and any inherited retirement account documents.
Small business owner
- Start with the Simple return list. Provide completed income and expense totals or a finalized profit-and-loss report.
- All business income, including cash, checks and payment apps; Forms 1099-NEC, 1099-K and other business statements.
- Equipment/asset purchases and sales with dates, costs and financing; prior depreciation schedules for new clients.
- Vehicle mileage records, business-use details, home-office measurements and applicable expense totals.
- Payroll/contractor records, health insurance and retirement contributions, estimated payments, and entity changes. Bookkeeping completion is not included.
Rental property owner
- Start with the Simple return list. Provide income and expenses separately for each property.
- Rental statements, mortgage interest, property taxes, insurance, management fees and repairs/maintenance totals.
- Purchase, refinance or sale closing statements; improvement costs and placed-in-service dates.
- Prior depreciation schedules, personal-use/rental days, and records for vehicles or travel relating to the property.
- Short-term rental platform statements and service details; notes about vacancies, conversions or ownership changes.
Upload sensitive records through TaxDome. Returning clients can request a printable organizer with prior-year figures.
Payments, refunds & useful tools.
These links take you directly to the IRS or your provider. Handled does not collect your tax payments.
Pay a federal tax balance
Pay the IRS directly from your bank account. Choose the correct payment reason, tax form and year.
Make an estimated payment
Use the IRS payment service and select Estimated Tax with the correct tax year. Keep your confirmation.
Track a federal refund
Open the IRS refund tracker. Have your filing details and expected refund amount ready.
Check your W-4 withholding
Use the IRS estimator for payroll or pension withholding and the applicable W-4 or W-4P.
TaxRock login
Access your TaxRock account if client access has been enabled for you.
Your secure client portal
Upload documents, send a message, review requests and sign forms in TaxDome.
State refund links
Arkansas refund & payments
Find state refund and payment tools through Arkansas DFA.
California refund tracker
Check your California income tax refund through the Franchise Tax Board.
Arizona refund tracker
Find the official Arizona refund tool and processing guidance.
Need another state? Send me a portal message and I will point you to the right agency.
OBBB, in plain language.
Selected changes from the One Big Beautiful Bill Act, focused on 2026. A deduction reduces taxable income; it is not a dollar-for-dollar refund. Income phaseouts can reduce or remove a benefit. MAGI means modified adjusted gross income, and its definition varies by provision.
Qualified tips
2025–2028
Up to $25,000 per return
MAGI: $150,000–$400,000; joint filers $300,000–$550,000.
Eligible occupations and voluntary reported tips only; married taxpayers must file jointly. Payroll and self-employment taxes still apply.
Reduce the deduction by $100 for each full $1,000 above the starting threshold.
Qualified overtime
2025–2028
Up to $12,500; $25,000 joint
MAGI: $150,000–$275,000; joint filers $300,000–$550,000.
Only the qualifying FLSA-required premium, such as the extra half of time-and-a-half; not all overtime wages. Married taxpayers must file jointly.
Reduce by $100 for each full $1,000 above the starting threshold.
Additional deduction for age 65+
2025–2028
Up to $6,000 per eligible person; $12,000 if both spouses qualify
MAGI: $75,000–$175,000; joint filers $150,000–$250,000.
Available whether itemizing or taking the standard deduction. Married taxpayers must file jointly. This does not make all Social Security benefits tax-free.
Each person's $6,000 is reduced by 6% of MAGI above the threshold; both spouses lose the deduction at $250,000 joint MAGI.
Qualifying vehicle loan interest
2025–2028
Up to $10,000 per return
MAGI: $100,000–$150,000; joint filers $200,000–$250,000.
New qualifying personal-use vehicles, U.S. final assembly and qualifying loans originated after 2024. Used vehicles and leases do not qualify; VIN required.
Reduce by $200 for each $1,000 or fraction thereof above the starting threshold.
State and local tax deduction
Higher cap applies 2025–2029; scheduled $10,000 cap in 2030
2026: $40,400; $20,200 married filing separately
Cap reduction starts above $505,000 MAGI; $252,500 married filing separately. The cap cannot fall below $10,000, or $5,000 separately.
For itemizers. The cap falls by 30% of MAGI above the threshold. The 2025 cap was $40,000 ($20,000 separately), with reduction starting above $500,000 ($250,000 separately).
Child Tax Credit
2025 onward; indexed after 2025
2026: up to $2,200 per qualifying child under 17; up to $1,700 may be refundable
Begins above $200,000 MAGI, or $400,000 joint. Reduced by $50 for each $1,000 or fraction above the threshold; the endpoint depends on total credits.
Eligibility and Social Security number requirements apply. The refundable portion depends on earned income and other limits; it is not an automatic $1,700 refund.
Qualified business income deduction
Made permanent; wider limitation ranges begin in 2026
Potential deduction up to 20% of eligible QBI
2026 taxable-income limitation phase-in: joint $403,500–$553,500; married separately $201,775–$276,775; other returns $201,750–$276,750.
These are taxable-income thresholds before the QBI deduction, not MAGI. Specified-service businesses can lose eligibility above the range; other businesses may retain a deduction subject to wage/property limits. A $400 minimum may apply with at least $1,000 qualifying active-business QBI.
Business equipment expensing
100% bonus restored permanently for qualifying acquisitions after January 19, 2025
2026 Section 179 maximum $2,560,000
Section 179 is reduced dollar-for-dollar when qualifying property placed in service exceeds $4,090,000; income and vehicle limits also apply.
100% bonus depreciation and Section 179 have different rules. An asset must qualify and be placed in service. The 2025 Section 179 limits were $2,500,000 and $4,000,000. Discuss a purchase before assuming the full cost is deductible.
Charitable giving changes
2026 onward
Non-itemizers: up to $1,000; $2,000 joint, for qualifying cash gifts
No separate income phaseout for this deduction; contribution and recipient rules apply. Itemizers face a new 0.5%-of-AGI floor.
Not every recipient or gift qualifies. Noncash gifts do not qualify for the new non-itemizer deduction. Keep donation records and confirm treatment before filing.
Energy and clean-vehicle credit deadlines
Major deadlines fell in 2025
New and used clean-vehicle credits generally ended for vehicles acquired after September 30, 2025
The home efficiency credit generally ended for property placed in service after December 31, 2025; residential clean-energy credit ended for expenditures after December 31, 2025.
Do not assume a new 2026 purchase qualifies. Certain vehicles acquired by the deadline but delivered later may qualify under special acquisition rules. Installation/completion timing matters for home projects.
1099 reporting thresholds
General 1099-NEC/MISC change begins with payments made in 2026
Many business-payment reporting thresholds rise from $600 to $2,000
Third-party network 1099-K threshold: more than $20,000 AND more than 200 transactions; exceptions and state rules may differ.
These thresholds concern information forms, not whether income is taxable. Card-payment reporting, royalties and backup withholding have separate rules. Keep records even if no form arrives.
Gambling loss deduction
2026 onward under current enacted law
Deduction limited to the smaller of 90% of wagering losses or gambling winnings
No income phaseout; recreational gamblers must itemize.
Breaking even can still leave taxable gambling income. Keep separate winnings and loss records. Proposals to change this rule are not enacted law; recheck before filing.
Download the OBBB highlights ↓
Reviewed October 27, 2026. This is a summary of selected federal changes, not every provision. State treatment and individual eligibility vary. Discuss your situation before making a tax decision.
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