Reference · Form ST-18
Federal income tax calculator 2026 brackets
The 2026 brackets apply to taxable income — salary minus the $16,100 standard deduction. On $85,000 as a single filer that means $9,870 of federal income tax: 22% on the last dollar, 11.6% on the whole salary. Here are the brackets and the worked arithmetic.
The 2026 federal brackets single filer
| Rate | Taxable income | Tax on the band |
|---|---|---|
| 10% | $0 – $12,400 | 10% of the band |
| 12% | $12,401 – $50,400 | $1,240 + 12% over $12,400 |
| 22% | $50,401 – $105,700 | $5,800 + 22% over $50,400 |
| 24% | $105,701 – $201,775 | $17,966 + 24% over $105,700 |
| 32% | $201,776 – $256,225 | $41,024 + 32% over $201,775 |
| 35% | $256,226 – $640,600 | $58,448 + 35% over $256,225 |
| 37% | Over $640,600 | $192,979 + 37% over $640,600 |
The brackets apply to taxable income — salary minus the $16,100 standard deduction (single, 2026), or minus itemized deductions if those are larger. About nine in ten filers take the standard deduction.
Worked: $85,000 as a single filer
- Gross salary$85,000
- Standard deduction−$16,100
- Taxable income$68,900
- 10% on first $12,400$1,240
- 12% on next $38,000$4,560
- 22% on last $18,500$4,070
- Federal income tax$9,870
The marginal rate is 22% — the rate on the last dollar — but the effective rate is 11.6% ($9,870 over $85,000). This is the whole trick of progressive brackets: entering the 22% band never taxes the dollars below it. Run your own salary through the brackets with Social Security and Medicare added.
Common questions Form ST-18
How do I calculate my federal income tax?
Subtract the standard deduction ($16,100 single in 2026) from your salary to get taxable income, then apply the bracket rates to each slice: 10% to $12,400, 12% to $50,400, 22% to $105,700, and so on. On $85,000 that comes to $9,870 — an 11.6% effective rate.
What are the 2026 federal tax brackets?
For single filers: 10% to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600, 37% above. Married filing jointly thresholds are roughly double.
Is federal income tax the whole story on my paycheck?
No. Social Security (6.2% to $184,500 of wages) and Medicare (1.45% of all wages) come out on top of income tax, and state taxes are a separate line entirely.