Sources and figures

Primary sources

• IRS — tax inflation adjustments for tax year 2026 (Rev. Proc. 2025-32)
  Used for: Income tax brackets and standard deduction
• IRS — no tax on tips and overtime guidance
  Used for: Deduction caps, phase-out rules, qualifying occupations, W-2 reporting
• IRS Publication 926 (2026)
  Used for: Social Security wage base and FICA rates
• Tax Foundation — 2026 federal tax brackets
  Used for: Cross-check of bracket thresholds

Figures in use

Standard deduction (2026)

• Single: $16,100
• Married filing jointly: $32,200
• Head of household: $24,150

Payroll taxes (2026)

• Social Security: 6.20% on wages up to $184,500
• Medicare: 1.45% on all wages
• Additional Medicare: 0.9% above $200,000 (single and head of household) or $250,000 (joint)

Tips and overtime deductions

• Qualified tips cap: $25,000, not doubled for joint filers
• Qualified overtime cap: $12,500 single, $25,000 joint
• Phase-out begins at $150,000 of modified AGI ($300,000 joint), reducing the deduction by $100 per full $1,000 above it
• In force for tax years 2025 through 2028
• Qualified overtime is the FLSA premium only — the extra half of time-and-a-half, not the full overtime payment

Which tax year the site is showing

Calculators are currently set to tax year 2026, the year you will file for in early 2027. It is the only year published so far; earlier years will stay available here once added, because people filing late or amending a return still need them.

Each tax year is a separate, separately verified set of figures. We do not overwrite a year when the next one arrives.

What is deliberately missing

State income tax is calculated only for states that levy no tax on wages. Married filing separately is not offered. Local and municipal income taxes are not modelled at all. Each of these is absent because it has not been verified to the standard above, not because it does not matter.

Found an error?

Corrections are welcome and get fixed quickly. When a figure changes we update the verification date on this page.