Federal income tax brackets (2026, taxable income)
| Rate | Single | Married filing jointly |
|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 |
| 37% | over $640,600 | over $768,700 |
Standard deduction & payroll taxes
| Standard deduction — single / MFS | $16,100 |
| Standard deduction — married filing jointly | $32,200 |
| Standard deduction — head of household | $24,150 |
| Social Security tax | 6.2% on wages up to $184,500 |
| Medicare tax | 1.45%, +0.9% over $200k single / $250k MFJ |
| Bonus (supplemental) withholding | 22% flat; 37% over $1M for the year |
Retirement & savings limits
| 401(k) / 403(b) employee deferral | $24,500 ($32,500 at 50+; $35,750 ages 60–63) |
| IRA (Traditional or Roth) | $7,500 ($8,600 at 50+) |
| Roth IRA income phase-out — single | $153,000 – $168,000 MAGI |
| Roth IRA income phase-out — MFJ | $242,000 – $252,000 MAGI |
| HSA — self-only / family | $4,400 / $8,750 |
| Health FSA | $3,400 (carryover up to $680 if plan allows) |
| RMD start age | 73 (born 1951–1959) · 75 (born 1960+) |
Temporary: car-loan interest deduction (2025–2028)
| Maximum deduction | $10,000/yr of interest, itemizing not required |
| Income phase-out | $200 per $1,000 of MAGI over $100k single / $200k MFJ |
| Vehicle requirements | New, US final assembly, under 14,000 lbs, loan after 12/31/2024 |
Sources: IRS revenue procedure for tax year 2026 and IRS Notice 2025-67 (retirement limits); SSA October 2025 announcement (wage base); IRS OBBBA guidance (car-loan deduction). These same constants drive our income tax, take-home pay, 401(k), Roth IRA, and bonus tax calculators — and are locked by automated test vectors.