United States
Sources and data for the United States
Every value the calculators use, with its effective dates and a link to the official source.
Federal income tax rates, single
- Current value
Table with 7 brackets
$0 / $12,400 10% $12,400 / $50,400 12% 1,240.00 $50,400 / $105,700 22% 5,800.00 $105,700 / $201,775 24% 17,966.00 $201,775 / $256,225 32% 41,024.00 $256,225 / $640,600 35% 58,448.00 $640,600 + 37% 192,979.25 - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Federal income tax rates, married filing jointly
- Current value
Table with 7 brackets
$0 / $24,800 10% $24,800 / $100,800 12% 2,480.00 $100,800 / $211,400 22% 11,600.00 $211,400 / $403,550 24% 35,932.00 $403,550 / $512,450 32% 82,048.00 $512,450 / $768,700 35% 116,896.00 $768,700 + 37% 206,583.50 - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Federal income tax rates, married filing separately
- Current value
Table with 7 brackets
$0 / $12,400 10% $12,400 / $50,400 12% 1,240.00 $50,400 / $105,700 22% 5,800.00 $105,700 / $201,775 24% 17,966.00 $201,775 / $256,225 32% 41,024.00 $256,225 / $384,350 35% 58,448.00 $384,350 + 37% 103,291.75 - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Federal income tax rates, head of household
- Current value
Table with 7 brackets
$0 / $17,700 10% $17,700 / $67,450 12% 1,770.00 $67,450 / $105,700 22% 7,740.00 $105,700 / $201,750 24% 16,155.00 $201,750 / $256,200 32% 39,207.00 $256,200 / $640,600 35% 56,631.00 $640,600 + 37% 191,171.00 - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Standard deduction
- Current value
- Single $16,100
- Married filing jointly $32,200
- Married filing separately $16,100
- Head of household $24,150
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Additional standard deduction for age 65 or older or blind
- Current value
- Married or surviving spouse $1,650
- Unmarried $2,050
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Enhanced deduction for seniors, per eligible person
- Current value
- $6,000
- From
- January 1, 2025
- Until
- December 31, 2028
- Checked on
- October 14, 2026
MAGI where the senior deduction starts to phase out
- Current value
- Married filing jointly $150,000
- Other filing statuses $75,000
- From
- January 1, 2025
- Until
- December 31, 2028
- Checked on
- October 14, 2026
Senior deduction reduction per dollar of MAGI over the threshold
- Current value
- 6%
- From
- January 1, 2025
- Until
- December 31, 2028
- Checked on
- October 14, 2026
Maximum deduction for qualified tips
- Current value
- $25,000
- From
- January 1, 2025
- Until
- December 31, 2028
- Checked on
- October 14, 2026
Maximum deduction for qualified overtime
- Current value
- Married filing jointly $25,000
- Other filing statuses $12,500
- From
- January 1, 2025
- Until
- December 31, 2028
- Checked on
- October 14, 2026
MAGI where the tips and overtime deductions start to phase out
- Current value
- Married filing jointly $300,000
- Other filing statuses $150,000
- From
- January 1, 2025
- Until
- December 31, 2028
- Checked on
- October 14, 2026
Reduction for each full $1,000 of MAGI over the threshold
- Current value
- $100
- From
- January 1, 2025
- Until
- December 31, 2028
- Checked on
- October 14, 2026
Top of the 0% long-term capital gains rate
- Current value
- Single $49,450
- Married filing jointly $98,900
- Married filing separately $49,450
- Head of household $66,200
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Top of the 15% long-term capital gains rate
- Current value
- Single $545,500
- Married filing jointly $613,700
- Married filing separately $306,850
- Head of household $579,600
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Net investment income tax rate
- Current value
- 3.8%
- From
- January 1, 2013
- Checked on
- October 14, 2026
Net investment income tax threshold
- Current value
- Single $200,000
- Married filing jointly $250,000
- Married filing separately $125,000
- Head of household $200,000
- From
- January 1, 2013
- Checked on
- October 14, 2026
Social Security tax rate, employee share
- Current value
- 6.2%
- From
- January 1, 2026
- Checked on
- October 14, 2026
Medicare tax rate, employee share
- Current value
- 1.45%
- From
- January 1, 2026
- Checked on
- October 14, 2026
Additional Medicare Tax rate
- Current value
- 0.9%
- From
- January 1, 2013
- Checked on
- October 14, 2026
Additional Medicare Tax threshold
- Current value
- Single $200,000
- Married filing jointly $250,000
- Married filing separately $125,000
- Head of household $200,000
- From
- January 1, 2013
- Checked on
- October 14, 2026
Wages above which employers withhold Additional Medicare Tax
- Current value
- $200,000
- From
- January 1, 2026
- Checked on
- October 14, 2026
Social Security wage base
- Current value
- $184,500
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Share of net self-employment profit subject to SE tax
- Current value
- 92.35%
- From
- January 1, 2025
- Checked on
- October 14, 2026
Minimum net earnings for self-employment tax
- Current value
- $400
- From
- January 1, 2025
- Checked on
- October 14, 2026
Child tax credit per qualifying child
- Current value
- $2,200
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Refundable part of the child tax credit per child
- Current value
- $1,700
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Credit for other dependents
- Current value
- $500
- From
- January 1, 2025
- Source
- IRSChild Tax Credit
- Checked on
- October 14, 2026
MAGI where the child tax credit starts to phase out
- Current value
- Married filing jointly $400,000
- Other filing statuses $200,000
- From
- January 1, 2025
- Source
- IRSChild Tax Credit
- Checked on
- October 14, 2026
Child tax credit reduction per $1,000 of MAGI over the threshold
- Current value
- 5%
- From
- January 1, 2025
- Checked on
- October 14, 2026
Earned income needed before the refundable credit starts
- Current value
- $2,500
- From
- January 1, 2025
- Checked on
- October 14, 2026
Refundable credit rate on earned income over the floor
- Current value
- 15%
- From
- January 1, 2025
- Checked on
- October 14, 2026
Federal minimum wage
- Current value
- $7.25
- From
- July 24, 2009
- Source
- U.S. Department of Labor, Wage and Hour DivisionState Minimum Wage Laws (updated July 1, 2026)
- Checked on
- October 14, 2026
Weekly hours before FLSA overtime starts
- Current value
- 40 hours
- From
- October 24, 1940
- Checked on
- October 14, 2026
FLSA overtime pay multiplier
- Current value
- 1.5
- From
- October 24, 1940
- Checked on
- October 14, 2026
Optional flat withholding rate on supplemental wages
- Current value
- 22%
- From
- January 1, 2026
- Checked on
- October 14, 2026
Mandatory withholding rate on supplemental wages over $1 million
- Current value
- 37%
- From
- January 1, 2026
- Checked on
- October 14, 2026
Supplemental wages after which the mandatory rate applies
- Current value
- $1,000,000
- From
- January 1, 2026
- Checked on
- October 14, 2026
FUTA tax rate
- Current value
- 6%
- From
- January 1, 2026
- Checked on
- October 14, 2026
Maximum FUTA credit for state unemployment tax
- Current value
- 5.4%
- From
- January 1, 2026
- Checked on
- October 14, 2026
FUTA wage base per employee
- Current value
- $7,000
- From
- January 1, 2026
- Checked on
- October 14, 2026
401(k) elective deferral limit
- Current value
- $24,500
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
401(k) catch-up contribution, age 50 or older
- Current value
- $8,000
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
401(k) catch-up contribution, age 60 to 63
- Current value
- $11,250
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
IRA contribution limit
- Current value
- $7,500
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
IRA catch-up contribution, age 50 or older
- Current value
- $1,100
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
MAGI where the Roth IRA limit starts to shrink
- Current value
- Single $153,000
- Married filing jointly $242,000
- Married filing separately $0
- Head of household $153,000
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
MAGI where the Roth IRA limit reaches zero
- Current value
- Single $168,000
- Married filing jointly $252,000
- Married filing separately $10,000
- Head of household $168,000
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Smallest reduced Roth IRA limit before it reaches zero
- Current value
- $200
- From
- January 1, 2025
- Checked on
- October 14, 2026
HSA contribution limit, self-only coverage
- Current value
- $4,400
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
HSA contribution limit, family coverage
- Current value
- $8,750
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
HSA catch-up contribution, age 55 or older
- Current value
- $1,000
- From
- January 1, 2025
- Checked on
- October 14, 2026
Age when required minimum distributions start
- Current value
- 73 years
- From
- January 1, 2023
- Checked on
- October 14, 2026
Social Security PIA formula for people first eligible in 2026
- Current value
Table with 3 brackets
$0 / $1,286 90% $1,286 / $7,749 32% $7,749 + 15% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Tax due after withholding that triggers estimated payments
- Current value
- $1,000
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Safe harbor share of this year's tax
- Current value
- 90%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Safe harbor share of last year's tax
- Current value
- 100%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Safe harbor share of last year's tax with higher AGI
- Current value
- 110%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Prior year AGI above which the 110% rule applies
- Current value
- Married filing separately $75,000
- Other filing statuses $150,000
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Standard mileage rate for business
- Current value
- $0.76
- From
- July 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Standard mileage rate for medical and moving
- Current value
- $0.235
- From
- July 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Standard mileage rate for charity
- Current value
- $0.14
- From
- January 1, 2026
- Checked on
- October 14, 2026
Uniform Lifetime Table, distribution period by age
- Current value
- Age 72 27.4
- Age 73 26.5
- Age 74 25.5
- Age 75 24.6
- Age 76 23.7
- Age 77 22.9
- Age 78 22
- Age 79 21.1
- Age 80 20.2
- Age 81 19.4
- Age 82 18.5
- Age 83 17.7
- Age 84 16.8
- Age 85 16
- Age 86 15.2
- Age 87 14.4
- Age 88 13.7
- Age 89 12.9
- Age 90 12.2
- Age 91 11.5
- Age 92 10.8
- Age 93 10.1
- Age 94 9.5
- Age 95 8.9
- Age 96 8.4
- Age 97 7.8
- Age 98 7.3
- Age 99 6.8
- Age 100 6.4
- Age 101 6
- Age 102 5.6
- Age 103 5.2
- Age 104 4.9
- Age 105 4.6
- Age 106 4.3
- Age 107 4.1
- Age 108 3.9
- Age 109 3.7
- Age 110 3.5
- Age 111 3.4
- Age 112 3.3
- Age 113 3.1
- Age 114 3
- Age 115 2.9
- Age 116 2.8
- Age 117 2.7
- Age 118 2.5
- Age 119 2.3
- Age 120 or older 2
- From
- January 1, 2022
- Checked on
- October 14, 2026
State minimum wage per hour
- Current value
- Alabama (no state minimum wage) $0
- Alaska $14
- Arizona $15.15
- Arkansas $11
- California $16.90
- Colorado $15.16
- Connecticut $16.94
- Delaware $15
- District of Columbia $18.40
- Florida $15
- Georgia $5.15
- Hawaii $16
- Idaho $7.25
- Illinois $15
- Indiana $7.25
- Iowa $7.25
- Kansas $7.25
- Kentucky $7.25
- Louisiana (no state minimum wage) $0
- Maine $15.10
- Maryland $15
- Massachusetts $15
- Michigan $13.73
- Minnesota $11.41
- Mississippi (no state minimum wage) $0
- Missouri $15
- Montana (businesses with sales over $110,000) $10.85
- Nebraska $15
- Nevada $12
- New Hampshire $7.25
- New Jersey (6 or more employees) $15.92
- New Mexico $12
- New York (NYC, Long Island and Westchester) $17
- New York (rest of the state) $16
- North Carolina $7.25
- North Dakota $7.25
- Ohio (employers with gross receipts of $405,000 or more) $11
- Oklahoma $7.25
- Oregon (standard) $15.55
- Oregon (Portland metro) $16.80
- Oregon (nonurban counties) $14.55
- Pennsylvania $7.25
- Rhode Island $16
- South Carolina (no state minimum wage) $0
- South Dakota $11.85
- Tennessee (no state minimum wage) $0
- Texas $7.25
- Utah $7.25
- Vermont $14.42
- Virginia $12.77
- Washington $17.13
- West Virginia $8.75
- Wisconsin $7.25
- Wyoming $5.15
- From
- September 30, 2026
- Until
- December 31, 2026
- Source
- U.S. Department of Labor, Wage and Hour DivisionState Minimum Wage Laws (updated July 1, 2026)
- Checked on
- October 14, 2026
Values that update automatically
Consumer Price Index (CPI-U)
- Current value
- 337.51
- Latest figure
- October 1, 2026