| Single | ||
| 10% | $0 | $11,925 |
| 12% | $11,926 | $48,475 |
| 22% | $48,476 | $103,350 |
| 24% | $103,351 | $197,300 |
| 32% | $197,301 | $250,525 |
| 35% | $250,526 | $626,350 |
| 37% | $626,351 | No Limit |
| Married Filing Jointly / Qualifying Widow(er) | ||
| 10% | $0 | $23,850 |
| 12% | $23,851 | $96,950 |
| 22% | $96,951 | $206,700 |
| 24% | $206,701 | $394,600 |
| 32% | $394,601 | $501,050 |
| 35% | $501,051 | $751,600 |
| 37% | $751,601 | No Limit |
| Head of Household | ||
| 10% | $0 | $17,000 |
| 12% | $17,001 | $64,850 |
| 22% | $64,851 | $103,350 |
| 24% | $103,351 | $197,300 |
| 32% | $197,301 | $250,500 |
| 35% | $250,501 | $626,350 |
| 37% | $626,351 | No Limit |
| Married Filing Separately | ||
| 10% | $0 | $11,925 |
| 12% | $11,926 | $48,475 |
| 22% | $48,476 | $103,350 |
| 24% | $103,351 | $197,300 |
| 32% | $197,301 | $250,525 |
| 35% | $250,526 | $375,800 |
| 37% | $375,801 | No Limit |
| Standard Deduction | ||
| Single | $15,750 | |
| Married Filing Jointly / Qualified Widow(er) | $31,500 | |
| Head of Household | $23,625 | |
| Married Filing Separately | $15,750 | |
| Dependents | $1,350 (or $450 + earned income) | |
| Extra for age/blindness – Single | $2,000 | |
| Extra for age/blindness – Married | $1,600 | |
| Dependent Information | ||
| Qualified child | $2,200 | |
| Other qualifying dependent | $500 | |
| Kiddie Tax Exemption | $2,700 | |
| Parent can elect to report income range | $1,350 | $13,500 |
| Capital Gains - 15% Bracket | ||
| Single | $48,350 | $533,400 |
| Married Filing Jointly | $96,700 | $600,050 |
| Head of Household | $64,750 | $566,700 |
| Married Filing Separately | $48,350 | $300,000 |
| Note: 0% rate below minimum; 20% rate above maximum | ||
| One Big Beautiful Bill Deductions (OBBB) | ||
| Tip Deduction (all except MFS) | $25,000 | |
| Tip Deduction – phase-out starts at (MFJ) | $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 | $40,000 ($20,000 MFS) | |
| SALT – phaseout starts at | $500,000 ($250,000 MFS) | |
| Qualified Business Income Deduction (QBID) | ||
| Deduction allowance | Up to 20% of qualified business business | Subject to various limitations |
| Phase-out range – MFJ | $394,600 | $494,600 |
| Phase-out range – MFS | $197,300 | $247,300 |
| Phase-out range – All other filers | $197,300 | $247,300 |
| Pension Retirement Amounts | ||
| Defined contribution maximum | $70,000 | |
| Defined benefit maximum | $280,000 | |
| SIMPLE deferral | $16,500 | |
| SIMPLE catch-up (regular) | $3,500 | |
| SIMPLE catch-up (age 60–63) | $5,250 | |
| 401(k), 403(b), SARSEP, 457 elective deferrals | $23,500 | |
| Elective deferral catch-up (regular) | $7,500 | |
| Elective deferral catch-up (age 60–63) | $11,250 | |
| IRA contribution maximum | $7,000 | |
| IRA catch-up | $1,000 | |
| IRA Phase-Out Ranges | ||
| IRA (covered) – Single / HH | $79,000 | $89,000 |
| IRA (covered) – MFJ | $126,000 | $146,000 |
| IRA (covered) – MFS | $0 | $10,000 |
| IRA – MFJ (taxpayer not covered, spouse is) | $236,000 | $246,000 |
| Roth IRA – Single / HH | $150,000 | $165,000 |
| Roth IRA – MFJ | $236,000 | $246,000 |
| Roth IRA – MFS | $0 | $10,000 |
| Health Savings Accounts | ||
| Self only - minimum deductible | $1,650 | |
| Self only - out-of-pocket maximum | $8,300 | |
| Self only - contribution maximum | $4,300 | |
| Family - minimum deductible | $3,300 | |
| Family - out-of-pocket maximum | $16,600 | |
| Family - contribution maximum | $8,550 | |
| Catch-up contribution | $1,000 | |
| Gift & Estate Tax | ||
| Annual gift tax exclusion | $19,000 | |
| Estate and gift tax exclusion - lifetime | $13,990,000 | |
| Other Information | ||
| Excess Business Loss - MFJ | $626,000 | |
| Excess Business Loss Others | $313,000 | |
| Business mileage | $0.70 per mile | |
| Max Earnings for Social Security Tax | $176,100 | |
| Single | ||
| 10% | $0 | $11,925 |
| 12% | $11,926 | $48,475 |
| 22% | $48,476 | $103,350 |
| 24% | $103,351 | $197,300 |
| 32% | $197,301 | $250,525 |
| 35% | $250,526 | $626,350 |
| 37% | $626,351 | No Limit |
| Married Filing Jointly / Qualifying Widow(er) | ||
| 10% | $0 | $23,850 |
| 12% | $23,851 | $96,950 |
| 22% | $96,951 | $206,700 |
| 24% | $206,701 | $394,600 |
| 32% | $394,601 | $501,050 |
| 35% | $501,051 | $751,600 |
| 37% | $751,601 | No Limit |
| Head of Household | ||
| 10% | $0 | $17,000 |
| 12% | $17,001 | $64,850 |
| 22% | $64,851 | $103,350 |
| 24% | $103,351 | $197,300 |
| 32% | $197,301 | $250,500 |
| 35% | $250,501 | $626,350 |
| 37% | $626,351 | No Limit |
| Married Filing Separately | ||
| 10% | $0 | $11,925 |
| 12% | $11,926 | $48,475 |
| 22% | $48,476 | $103,350 |
| 24% | $103,351 | $197,300 |
| 32% | $197,301 | $250,525 |
| 35% | $250,526 | $375,800 |
| 37% | $375,801 | No Limit |
| Standard Deduction | ||
| Single | $15,750 | |
| Married Filing Jointly / Qualified Widow(er) | $31,500 | |
| Head of Household | $23,625 | |
| Married Filing Separately | $15,750 | |
| Dependents | $1,350 (or $450 + earned income) | |
| Extra for age/blindness – Single | $2,000 | |
| Extra for age/blindness – Married | $1,600 | |
| Dependent Information | ||
| Qualified child | $2,200 | |
| Other qualifying dependent | $500 | |
| Kiddie Tax Exemption | $2,700 | |
| Parent can elect to report income range | $1,350 | $13,500 |
| Capital Gains - 15% Bracket | ||
| Single | $48,350 | $533,400 |
| Married Filing Jointly | $96,700 | $600,050 |
| Head of Household | $64,750 | $566,700 |
| Married Filing Separately | $48,350 | $300,000 |
| Note: 0% rate below minimum; 20% rate above maximum | ||
| One Big Beautiful Bill Deductions (OBBB) | ||
| Tip Deduction (all except MFS) | $25,000 | |
| Tip Deduction – phase-out starts at (MFJ) | $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 | $40,000 ($20,000 MFS) | |
| SALT – phaseout starts at | $500,000 ($250,000 MFS) | |
| Qualified Business Income Deduction (QBID) | ||
| Deduction allowance | Up to 20% of qualified business business | Subject to various limitations |
| Phase-out range – MFJ | $394,600 | $494,600 |
| Phase-out range – MFS | $197,300 | $247,300 |
| Phase-out range – All other filers | $197,300 | $247,300 |
| Pension Retirement Amounts | ||
| Defined contribution maximum | $70,000 | |
| Defined benefit maximum | $280,000 | |
| SIMPLE deferral | $16,500 | |
| SIMPLE catch-up (regular) | $3,500 | |
| SIMPLE catch-up (age 60–63) | $5,250 | |
| 401(k), 403(b), SARSEP, 457 elective deferrals | $23,500 | |
| Elective deferral catch-up (regular) | $7,500 | |
| Elective deferral catch-up (age 60–63) | $11,250 | |
| IRA contribution maximum | $7,000 | |
| IRA catch-up | $1,000 | |
| IRA Phase-Out Ranges | ||
| IRA (covered) – Single / HH | $79,000 | $89,000 |
| IRA (covered) – MFJ | $126,000 | $146,000 |
| IRA (covered) – MFS | $0 | $10,000 |
| IRA – MFJ (taxpayer not covered, spouse is) | $236,000 | $246,000 |
| Roth IRA – Single / HH | $150,000 | $165,000 |
| Roth IRA – MFJ | $236,000 | $246,000 |
| Roth IRA – MFS | $0 | $10,000 |
| Health Savings Accounts | ||
| Self only - minimum deductible | $1,650 | |
| Self only - out-of-pocket maximum | $8,300 | |
| Self only - contribution maximum | $4,300 | |
| Family - minimum deductible | $3,300 | |
| Family - out-of-pocket maximum | $16,600 | |
| Family - contribution maximum | $8,550 | |
| Catch-up contribution | $1,000 | |
| Gift & Estate Tax | ||
| Annual gift tax exclusion | $19,000 | |
| Estate and gift tax exclusion - lifetime | $13,990,000 | |
| Other Information | ||
| Excess Business Loss - MFJ | $626,000 | |
| Excess Business Loss Others | $313,000 | |
| Business mileage | $0.70 per mile | |
| Max Earnings for Social Security Tax | $176,100 | |
Protect your profits and reduce tax stress. Get FREE deadline alerts, expert tips, and exclusive BizTax Playbook updates.
