2026 Federal Tax Information

10%

$0 to $12,400

10% of taxable income

12%

$12,401 to $50,400

$1,240 + 12% of the amount over $12,400

22%

$50,401 to $105,700

$5,800 + 22% of the amount over $50,400

24%

$105,701 to $201,775

$17,966 + 24% of the amount over $105,700

32%

$201,776 to $256,225

$41,024 + 32% of the amount over $201,775

35%

$256,226 to $640,600

$58,448 + 35% of the amount over $256,225

37%

Over $640,600

$192,979.25 + 37% of the amount over $640,600

10%

$0 to $24,800

10% of taxable income

12%

$24,801 to $100,800

$2,480 + 12% of the amount over $24,800

22%

$100,801 to $211,400

$11,600 + 22% of the amount over $100,800

24%

$211,401 to $403,550

$35,932 + 24% of the amount over $211,400

32%

$403,551 to $512,450

$82,048 + 32% of the amount over $403,550

35%

$512,451 to $768,700

$116,896 + 35% of the amount over $512,450

37%

Over $768,700

$206,583.50 + 37% of the amount over $768,700

10%

$0 to $12,400

10% of taxable income

12%

$12,401 to $50,400

$1,240 + 12% over $12,400

22%

$50,401 to $105,700

$5,800 + 22% over $50,400

24%

$105,701 to $201,775

$17,966 + 24% over $105,700

32%

$201,776 to $256,225

$41,024 + 32% over $201,775

35%

$256,226 to $384,350

$58,448 + 35% over $256,225

37%

Over $384,350

$103,291.75 + 37% over $384,350

10%

$0 to $17,700

10% of taxable income

12%

$17,701 to $67,450

$1,770 + 12% of the amount over $17,700

22%

$67,451 to $105,700

$7,740 + 22% of the amount over $67,450

24%

$105,701 to $201,775

$16,155 + 24% of the amount over $105,700

32%

$201,776 to $256,200

$39,207 + 32% of the amount over $201,750

35%

$256,201 to $640,600

$56,631 + 35% of the amount over $256,200

37%

Over $640,600

$191,171 + 37% of the amount over $640,600

Single

$16,100

Married Filing Jointly

$32,200

Married Filing Separately

$16,100

Head of Household

$24,150

Unmarried – 65 or older, or Blind

$2,050

Married – 65 or older, or Blind

$1,650 per person

Temporary Senior Deduction (65 or older)

Up to $6,000 per person (phase out starts at $85,000 of
income for single filers, $175,000 for married filing jointly)

Charitable Donations (cash)

Up to $1,000 for single filers, $2,000 for joint filers

0%

$0 – $49,450

$0 – $98,900

$0 – $49,450

$0 – $66,200

15%

$49,451 – $545,500

$98,901 – $613,700

$49,451 – $306,850

$66,201 – $579,600

20%

Over $545,500

Over $613,700

Over $306,850

Over $579,600

$2,200 maximum per qualifying child (has not reached
age 17 during the year)

$400,000 (Married, filing jointly)
$200,000 (all others)

10%

$0 - $3,300

24%

$3,301 - $11,700

35%

$11,701 - $16,000

37%

Over $16,000

Individual

$90,100

Married Filing Jointly (and Surviving Spouses – applicable for
two years after spouse's death)

$140,200

Married Filing Separately

$70,100

Medicare Part B beneficiaries pay a premium based on income. For 2026, the Income-Related
Monthly Adjustment Amount (IRMAA) is based on 2024 Modified Adjusted Gross Income (MAGI).

2026 Monthly Premium

$109,000 or less

$218,000 or less

$109,000 or less

$202.90

above $109,000 up to $137,000

above $218,000 up to $274,000

Not applicable

$284.10

above $137,000 up to $171,000

above $274,000 up to $342,000

Not applicable

$405.80

above $171,000 up to $205,000

above $342,000 up to $410,000

Not applicable

$527.50

above $205,000 and less than $500,000

above $410,000 and less than $750,000

above $109,000 and less than $391,000

$649.20

$500,000 or above

$750,000 or above

$391,000 or above

$689.90