| Single | ||
| 10% | $0 | $12,400 |
| 12% | $12,401 | $50,400 |
| 22% | $50,401 | $105,770 |
| 24% | $105,771 | $201,775 |
| 32% | $201,776 | $256,225 |
| 35% | $256,226 | $640,600 |
| 37% | $640,661 | No Limit |
| Married Filing Jointly / Qualifying Widow(er) | ||
| 10% | $0 | $24,800 |
| 12% | $24,801 | $100,800 |
| 22% | $100,801 | $211,400 |
| 24% | $211,401 | $403,550 |
| 32% | $403,551 | $512,450 |
| 35% | $512,451 | $768,700 |
| 37% | $768,701 | No Limit |
| Head of Household | ||
| 10% | $0 | $17,700 |
| 12% | $17,701 | $67,450 |
| 22% | $67,451 | $105,700 |
| 24% | $105,701 | $201,775 |
| 32% | $201,776 | $256,200 |
| 35% | $256,201 | $640,600 |
| 37% | $640,601 | No Limit |
| Married Filing Separately | ||
| 10% | $0 | $12,400 |
| 12% | $12,401 | $50,400 |
| 22% | $50,401 | $105,700 |
| 24% | $105,701 | $201,775 |
| 32% | $201,776 | $256,225 |
| 35% | $256,226 | $384,350 |
| 37% | $384,351 | No Limit |
| Standard Deduction | ||
| Single | $16,100 | |
| Married Filing Jointly / Qualified Widow(er) | $32,200 | |
| Head of Household | $24,150 | |
| Married Filing Separately | $16,100 | |
| Dependents | $1,350 (or $450 + earned income) | |
| Extra for age/blindness – Single | $2,050 | |
| Extra for age/blindness – Married | $1,650 | |
| 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 | $49,450 | $545,500 |
| Married Filing Jointly | $98,900 | $613,700 |
| Head of Household | $66,200 | $579,600 |
| Married Filing Separately | $49,450 | $306,850 |
| 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 | $40,400 ($20,200 MFS) | |
| SALT – phaseout starts at | $505,000 ($252,500 MFS) | |
| Qualified Business Income Deduction (QBID) | ||
| Deduction allowance | Up to 20% of qualified business business | Subject to various limitations |
| Minimum deduction | $400 | If net income ≥ $1,000 |
| Phase-out range – MFJ | $403,500 | $553,500 |
| Phase-out range – MFS | $201,775 | $276,775 |
| Phase-out range – All other filers | $201,750 | $276,775 |
| Pension Retirement Amounts | ||
| Defined contribution maximum | $72,000 | |
| Defined benefit maximum | $290,000 | |
| SIMPLE deferral | $17,000 | |
| SIMPLE catch-up (regular) | $4,000 | |
| SIMPLE catch-up (age 60–63) | $5,250 | |
| 401(k), 403(b), SARSEP, 457 elective deferrals | $24,500 | |
| Elective deferral catch-up (regular) | $8,000 | |
| Elective deferral catch-up (age 60–63) | $11,250 | |
| IRA contribution maximum | $7,500 | |
| IRA catch-up | $1,100 | |
| IRA Phase-Out Ranges | ||
| IRA (covered) – Single / HH | $81,000 | $91,000 |
| IRA (covered) – MFJ | $129,000 | $149,000 |
| IRA (covered) – MFS | $0 | $10,000 |
| IRA – MFJ (taxpayer not covered, spouse is) | $242,000 | $252,000 |
| Roth IRA – Single / HH | $153,000 | $168,000 |
| Roth IRA – MFJ | $242,000 | $252,000 |
| Roth IRA – MFS | $0 | $10,000 |
| Health Savings Accounts | ||
| Self only – minimum deductible | $1,700 | |
| Self only – out-of-pocket maximum | $8,500 | |
| Self only – contribution maximum | $4,400 | |
| Family – minimum deductible | $3,400 | |
| Family – out-of-pocket maximum | $17,000 | |
| Family – contribution maximum | $8,750 | |
| Catch-up contribution | $1,000 | |
| Gift & Estate Tax | ||
| Annual gift tax exclusion | $19,000 | |
| Estate and gift tax exclusion – lifetime | $15,000,000 | |
| Other Information | ||
| Excess Business Loss – MFJ | $512,000 | |
| Excess Business Loss Others | $256,000 | |
| Business mileage | $0.725 per mile | |
| Max Earnings for Social Security Tax | $184,500 | |
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