2026 Federal Income Tax Calculator
A separate annual ordinary income-tax estimate before credits.
Annual income-tax mode · 2026 · verified October 26, 2026
Estimates ordinary federal income tax before credits, using the basic standard deduction. For resident filers under 65 who are not blind or dependents and have no itemized deductions, capital gains, qualified dividends, AMT, self-employment or special deductions. Married-separate filers must be eligible to take the standard deduction. This does not calculate a paycheck or refund.
Annual ordinary income
Federal income tax before credits
Standard deduction: $16,100.00
Ordinary taxable income: $43,900.00
Taxable income = adjusted gross income − standard deduction, floored at zero. Each portion of taxable income is taxed at its own marginal bracket rate.
Worked example
For a single filer with $60,000 ordinary adjusted gross income, subtract $16,100 to get $43,900 taxable income. The first $12,400 is taxed at 10%; the remaining $31,500 at 12%. Estimated ordinary income tax before credits: $5,020.
Is this paycheck withholding?
No. Withholding uses Form W-4 elections and IRS Publication 15-T. Annual tax liability depends on the complete tax return. Open a supported paycheck calculator.
Do tips and overtime qualify for deductions?
Eligibility, limits and phase-outs apply. This basic annual mode excludes special deductions; determine any eligible adjustments separately before using it. Overtime and tips generally remain subject to Social Security and Medicare taxes.