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Tax Projection Worksheet tax rates and inflation-adjusted amounts
The standard deduction, exemption amount, and individual tax rate brackets are adjusted annually for cost-of-living increases. The following IRS-released adjustments are used by the Tax Projection Worksheet.
2026 tax rate tables
If taxable income is over- | But not over- | Tax is- | Plus | Of the amount over- |
|---|---|---|---|---|
0.00 | 24,800.00 | $0.00 | 10.00% | $0.00 |
24,800.00 | 100,800.00 | 2,480.00 | 12.00% | 24,800.00 |
100,800.00 | 211,400.00 | 11,600.00 | 22.00% | 100,800.00 |
211,400.00 | 403,550.00 | 35,932.00 | 24.00% | 211,400.00 |
403,550.00 | 512,450.00 | 82,048.00 | 32.00% | 403,550.00 |
512,450.00 | 768,700.00 | 116,896.00 | 35.00% | 512,450.00 |
768,700.00 | N/A | 206,583.50 | 37.00% | 768,700.00 |
If taxable income is over- | But not over- | Tax is- | Plus | Of the amount over- |
|---|---|---|---|---|
$0.00 | 17,700.00 | $0.00 | 10.00% | $0.00 |
17,700.00 | 67,450.00 | 1,770.00 | 12.00% | 17,700.00 |
67,450.00 | 105,700.00 | 7,740.00 | 22.00% | 67,450.00 |
105,700.00 | 201,750.00 | 16,155.00 | 24.00% | 105,700.00 |
201,750.00 | 256,200.00 | 39,207.00 | 32.00% | 201,750.00 |
256,200.00 | 640,600.00 | 56,631.00 | 35.00% | 256,200.00 |
640,600.00 | N/A | 191,171.00 | 37.00% | 640,600.00 |
If taxable income is over- | But not over- | Tax is- | Plus | Of the amount over- |
|---|---|---|---|---|
$0.00 | 12,400.00 | $0.00 | 10.00% | $0.00 |
12,400.00 | 50,400.00 | 1,240.00 | 12.00% | 12,400.00 |
50,400.00 | 105,700.00 | 5,800.00 | 22.00% | 50,400.00 |
105,700.00 | 201,775.00 | 17,966.00 | 24.00% | 105,700.00 |
201,775.00 | 256,225.00 | 41,024.00 | 32.00% | 201,775.00 |
256,225.00 | 640,600.00 | 58,448.00 | 35.00% | 256,225.00 |
640,600.00 | N/A | 192,979.25 | 37.00% | 640,600.00 |
If taxable income is over- | But not over- | Tax is- | Plus | Of the amount over- |
|---|---|---|---|---|
$0.00 | 12,400.00 | $0.00 | 10.00% | $0.00 |
12,400.00 | 50,400.00 | 1,192.50 | 12.00% | 12,400.00 |
50,400.00 | 105,700.00 | 5,578.50 | 22.00% | 50,400.00 |
105,700.00 | 201,775.00 | 17,651.00 | 24.00% | 105,700.00 |
201,775.00 | 256,225.00 | 40,199.00 | 32.00% | 201,775.00 |
256,225.00 | 384,350.00 | 57,231.00 | 35.00% | 256,225.00 |
384,350.00 | N/A | 101,077.25 | 37.00% | 384,350.00 |
Filing Status | Maximum Amount |
|---|---|
Single and Married filing separately | $49,450.00 |
Married filing jointly and surviving spouses | $98,900.00 |
Head of Household | $66,200.00 |
Filing Status | Maximum Amount |
|---|---|
Single | $545,500.00 |
Married filing jointly and surviving spouses | $613,700.00 |
Married filing separately | $306,850.00 |
Head of Household | $579,600.00 |
Child tax credit
The maximum child tax credit per child is $2,200.00. The maximum refundable credit per qualifying child is $1,700.00.
Earned income credit
For 2026, the following values are used to project the earned income credit.
Item | None | One child | Two children | Three+ children |
|---|---|---|---|---|
Earned Income Amount | $8,680.00 | $13,020.00 | $18,290.00 | $18,290.00 |
Max Credit | $664.00 | $4,427.00 | $7,316.00 | $8,231.00 |
Threshold Phaseout | $10,860.00 | $23,890.00 | $23,890.00 | $23,890.00 |
Completed Phaseout | $19,540.00 | $51,593.00 | $58,629.00 | $62,974.00 |
MFJ Threshold Phaseout | $18,140.00 | $31,160.00 | $31,160.00 | $31,160.00 |
MFJ Completed Phaseout | $26,820.00 | $58,863.00 | $31,160.00 | $70,244.00 |
Educator expenses
The 2026 maximum above-the-line educator expense deduction is $350.
IRA contribution
For 2026, the maximum allowed IRA contribution is $7,500 for taxpayers under age 50, and $8,600 for taxpayers age 50 and older.
Standard deduction
Filing status | Deduction |
|---|---|
Married filing jointly and surviving spouses | $32,200 |
Head of household | $24,150 |
Unmarried individuals (other than surviving spouses and heads of household) | $16,100 |
Married filing separately | $16,100 |
Aged and blind
For 2026, the additional standard deduction for the aged and blind is $1,650.00. If the individual is unmarried and not a surviving spouse, the amount is $2,050.00
State and local tax deduction limited
For tax year 2026, the itemized deduction for state and local tax is limited to $40,400 ($20,200 for married filing separately). For an AGI above $505,000 ($252,500 for married filing separately) this limit is gradually phased down to a minimum of $10,000.
Itemized deduction limitation phaseout
For tax years beginning after December 31, 2025, the limitation on itemized deductions will reduce allowable deductions by 2/37 of the lesser of (a) total itemized deductions or (b) the amount by which taxable income (before applying the limitation) exceeds the threshold for the 37% tax bracket for the taxpayer’s filing status.
Social Security Taxes
The maximum wage base for 2026 is $184,500. Self-employed individuals are subject to 12.4 percent on self-employment income up to the threshold.
AMT exemption
Filing status | Exemption |
|---|---|
Single or Head of household | $90,100.00 |
Married filing jointly and surviving spouses | $140,200.00 |
Married filing separately | $70,100.00 |
AMT exemption phaseout
Filing status | Phaseout |
|---|---|
Married filing jointly and surviving spouses | $1,000,000.00 |
Single or Head of household | $500,000.00 |
Married filing separately | $500,000.00 |
AMT excess taxable income above which 28% tax rate applies
Filing status | AMTI |
|---|---|
Married individuals filing separate returns | $122,250.00 |
Joint returns, unmarried individuals | $244,500.00 |
AMT excess taxable income 26% adjustment
Filing status | AMTI |
|---|---|
Married individuals filing separate returns | $4,890.00 |
Joint returns, unmarried individuals | $2,445.00 |
Additional AMTI for married filing separately
The additional amount calculates when the Tax Projection Worksheet - Alternative Minimum Tax line 4 exceeds $780,400.00. (The 2025 amount is $900,350.00.) The additional amount calculates as 25% of the excess of the amount on line 4 over $780,400, not to exceed $70,100.