| Single | ||
| 10% | $0 | $12,800 |
| 12% | $12,801 | $52,025 |
| 22% | $52,026 | $109,125 |
| 24% | $109,126 | $208,325 |
| 32% | $208,326 | $264,550 |
| 35% | $264,551 | $661,375 |
| 37% | $661,376 | No Limit |
| Married Filing Jointly / Qualifying Widow(er) | ||
| 10% | $0 | $25,600 |
| 12% | $25,601 | $104,050 |
| 22% | $104,051 | $218,250 |
| 24% | $218,251 | $416,650 |
| 32% | $416,651 | $529,100 |
| 35% | $529,101 | $793,650 |
| 37% | $793,651 | No Limit |
| Head of Household | ||
| 10% | $0 | $18,250 |
| 12% | $18,251 | $69,650 |
| 22% | $69,651 | $109,100 |
| 24% | $109,101 | $208,300 |
| 32% | $208,301 | $264,550 |
| 35% | $264,551 | $661,350 |
| 37% | $661,351 | No Limit |
| Married Filing Separately | ||
| 10% | $0 | $12,800 |
| 12% | $12,801 | $52,025 |
| 22% | $52,026 | $109,125 |
| 24% | $109,126 | $208,325 |
| 32% | $208,326 | $264,550 |
| 35% | $264,551 | $396,825 |
| 37% | $396,826 | No Limit |
| Estates and Trusts | ||
| 10% | $0 | $3,400 |
| 24% | $3,401 | $12,100 |
| 35% | $12,101 | $16,500 |
| 37% | $16,501 | No Limit |
| Standard Deduction | ||
| Single | $16,600 | |
| Married Filing Jointly / Qualified Widow(er) | $33,200 | |
| Head of Household | $24,925 | |
| Married Filing Separately | $16,600 | |
| Dependents | $1,400 (or $500 + earned income) | |
| Extra for age/blindness – Single | $2,100 | |
| Extra for age/blindness – Married | $1,700 | |
| Dependent Information | ||
| Qualified child | $2,300 | |
| Other qualifying dependent | $500 | |
| Kiddie Tax Exemption | $2,800 | |
| Parent can elect to report income range | $1,400 | $14,000 |
| Capital Gains - 15% Bracket | ||
| Single | $51,050 | $563,200 |
| Married Filing Jointly | $102,100 | $633,600 |
| Head of Household | $68,350 | $598,400 |
| Married Filing Separately | $51,050 | $316,800 |
| Estates and Trusts | $3,400 | $16,750 |
| Note: 0% rate below minimum; 20% rate above maximum | ||
| Alternative Minimum Tax | ||
| AMT exemption – Single / HH | $93,000 | |
| AMT exemption – MFJ | $144,700 | |
| AMT exemption – MFS | $72,350 | |
| AMT exemption phase-out starts – MFJ | $1,031,900 | |
| AMT exemption phase-out starts – All others | $515,950 | |
| 28% AMT rate applies above | $252,500 ($126,250 MFS) | |
| One Big Beautiful Bill Deductions (OBBB) | ||
| Tip Deduction (all except MFS) | $25,000 | |
| Tip Deduction – phase-out starts at | $150,000 ($300,000 MFJ) | |
| Overtime Deduction (MFJ / others) | $25,000 / $12,500 | |
| Overtime Deduction – phase-out starts | $150,000 ($300,000 MFJ) | |
| Car Interest Deduction | $10,000 | |
| Car Interest – phase-out starts at | $100,000 ($200,000 MFJ) | |
| Other Deductions | ||
| Additional Senior Deduction | $6,000 | |
| SALT Limitation | $40,804 ($20,402 MFS) | |
| SALT – phaseout starts at | $510,050 ($255,025 MFS) | |
| Educator expense deduction | $350 | |
| Student loan interest – phase-out range (Single) | $90,000 | $105,000 |
| Student loan interest – phase-out range (MFJ) | $180,000 | $210,000 |
| Qualified Business Income Deduction (QBID) | ||
| Deduction allowance | Up to 20% of qualified business income | Subject to various limitations |
| Minimum deduction | $415 | If net income ≥ $1,030 |
| Phase-out range – MFJ | $416,600 | $566,600 |
| Phase-out range – MFS | $208,325 | $283,325 |
| Phase-out range – All other filers | $208,300 | $283,300 |
| Business Deductions & Limits | ||
| Section 179 expensing limit | $2,640,000 | |
| Section 179 phase-out starts at | $4,230,000 | |
| Section 179 SUV cap | $33,100 | |
| Cash method gross receipts test (3-yr avg) | $33,000,000 | |
| Form 1099-NEC / 1099-MISC reporting threshold | $2,100 | |
| QSBS (Section 1202) per-issuer gain exclusion cap | $15,480,000 | |
| QSBS (Section 1202) gross assets test | $77,390,000 | |
| Pension Retirement Amounts | ||
| Defined contribution maximum | Pending IRS release | |
| Defined benefit maximum | Pending IRS release | |
| SIMPLE deferral | Pending IRS release | |
| SIMPLE catch-up (regular) | Pending IRS release | |
| SIMPLE catch-up (age 60–63) | Pending IRS release | |
| 401(k), 403(b), SARSEP, 457 elective deferrals | Pending IRS release | |
| Elective deferral catch-up (regular) | Pending IRS release | |
| Elective deferral catch-up (age 60–63) | Pending IRS release | |
| IRA contribution maximum | Pending IRS release | |
| IRA catch-up | Pending IRS release | |
| IRA Phase-Out Ranges | ||
| IRA (covered) – Single / HH | Pending IRS release | |
| IRA (covered) – MFJ | Pending IRS release | |
| IRA (covered) – MFS | $0 | $10,000 |
| IRA – MFJ (taxpayer not covered, spouse is) | Pending IRS release | |
| Roth IRA – Single / HH | Pending IRS release | |
| Roth IRA – MFJ | Pending IRS release | |
| Roth IRA – MFS | $0 | $10,000 |
| Health Savings Accounts | ||
| Self only - minimum deductible | $1,750 | |
| Self only - out-of-pocket maximum | $8,700 | |
| Self only - contribution maximum | $4,500 | |
| Family - minimum deductible | $3,500 | |
| Family - out-of-pocket maximum | $17,400 | |
| Family - contribution maximum | $9,000 | |
| Catch-up contribution | $1,000 | |
| Employee Benefit Limits | ||
| Health FSA salary reduction | $3,500 | |
| Health FSA carryover | $700 | |
| Educational assistance (Section 127) | $5,400 | |
| Transit pass / vanpool (monthly) | $350 | |
| Qualified parking (monthly) | $350 | |
| QSEHRA – self-only | $6,700 | |
| QSEHRA – family | $13,550 | |
| Adoption credit / assistance exclusion | $18,250 | |
| Gift & Estate Tax | ||
| Annual gift tax exclusion | $20,000 | |
| Annual exclusion – gifts to non-citizen spouse | $201,000 | |
| Estate and gift tax exclusion - lifetime | $15,480,000 | |
| Other Information | ||
| Excess Business Loss - MFJ | $528,000 | |
| Excess Business Loss Others | $264,000 | |
| Business mileage | Pending IRS release (Dec 2026) | |
| Max Earnings for Social Security Tax | $192,300 | |
| Foreign Earned Income Exclusion | $137,300 | |
| EITC maximum (0 / 1 / 2 / 3+ children) | $685 / $4,573 / $7,552 / $8,496 | |
| EITC investment income limit | $12,600 | |
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