Federal income tax calculator USA 2026 — 1040 tax return
Estimate your federal income tax liability for tax year 2026 (returns filed by April 15, 2027). State tax not included.
For refund/owed estimate. State tax not included.
Federal tax owed
$7,670
Effective rate 10.23% · Marginal 22% · USA 2026
Filing deadline: April 15, 2027. State income tax not included. Updated 2026-05-12.
Cómo se calcula tu sueldo neto en Estados Unidos
1. Total your gross annual income
Wages, salaries, tips, self-employment income, interest, dividends, capital gains. This is your gross income before any deductions.
2. Choose filing status
Single, married filing jointly, head of household, or married filing separately. Status affects standard deduction and tax brackets.
3. Subtract standard deduction
Single $16,100, married jointly $32,200, head of household $24,150 in 2026. Or use itemized deductions (mortgage interest, state taxes up to $10k, charitable, medical >7.5% AGI) if higher.
4. Apply tax brackets
7 progressive brackets: 10%, 12%, 22%, 24%, 32%, 35%, 37%. Marginal rate applies only to the portion in that bracket — not your whole income.
5. Compare to tax withheld
Your employer withheld federal tax (W-2 box 2). If withholding > tax owed → refund. If withholding < tax owed → balance due.
Preguntas frecuentes
When is the 2026 tax filing deadline?+
Federal tax returns for tax year 2026 must be filed by April 15, 2027. You can request an automatic 6-month extension (to October 15, 2027) by filing Form 4868, but tax owed must still be paid by April 15.
What does 'marginal rate' vs 'effective rate' mean?+
Marginal rate = the % on your last dollar earned (the bracket you're in). Effective rate = average % across all your income. Example: $75k single in 2026 has 22% marginal but ~14% effective because lower brackets apply to first dollars.
Should I itemize or take standard deduction?+
Use the larger of the two. Standard deduction in 2026: $16,100 single / $32,200 married jointly. Itemized makes sense if you have: large mortgage interest, state/local taxes (SALT cap $10k), charitable giving >$5-10k, large medical expenses. About 90% of filers take standard.
What's the SALT cap and does it affect me?+
State And Local Tax deduction is capped at $10,000 per year (single or married jointly) for federal return. Even if you pay $30k in state income tax + property tax, you can only deduct $10k. Affects high-tax states (NY, CA, NJ, IL).
Does this include state income tax?+
No — this estimates federal income tax only. State taxes vary widely: 9 states have no income tax (AK, FL, NV, NH, SD, TN, TX, WA, WY), others tax up to ~13% (California top rate). Add state tax separately.
What about FICA (Social Security and Medicare)?+
FICA is separate from federal income tax. SS tax is 6.2% on wages up to $184,500 in 2026 (cap), Medicare is 1.45% on all wages (+0.9% additional over $200k). Your W-2 boxes 4 and 6 show what was withheld. This calculator covers federal income tax (W-2 box 2), not FICA.
What is the One Big Beautiful Bill?+
Tax legislation passed in 2025 that made certain changes to the 2026 brackets and standard deduction amounts. IRS implemented those amendments in their October 2025 inflation adjustments release.
Where do these numbers come from?+
From the IRS official inflation adjustments for tax year 2026 (Revenue Procedure 2025-XX), released October 2025 with One Big Beautiful Bill amendments. Standard deductions and bracket thresholds are sourced directly from the IRS.
Profundizar
Declaración de renta personas naturales: guía por país
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Datos actualizados al 2026-05-12. Calculadora referencial: los valores definitivos los calcula tu empleador con los datos de tu contrato específico.
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