Understand the bracket. Plan around your whole picture.
Federal income-tax rates apply in layers. Your highest bracket does not apply to every dollar you earn.
Your retirement reading guide
2026 federal ordinary-income tax brackets
| Rate | Single | Married filing jointly / qualifying surviving spouse | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $12,400 | $24,800 | $17,700 | $12,400 |
| 12% | $50,400 | $100,800 | $67,450 | $50,400 |
| 22% | $105,700 | $211,400 | $105,700 | $105,700 |
| 24% | $201,775 | $403,550 | $201,750 | $201,775 |
| 32% | $256,225 | $512,450 | $256,200 | $256,225 |
| 35% | $640,600 | $768,700 | $640,600 | $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
A single filer with $60,000 of taxable income reaches the 22% bracket, but only the portion above $50,400 is taxed at 22%. Lower portions retain their lower rates. Credits and other taxes can change the final bill. Long-term capital gains and qualified dividends generally use a different rate structure.
2026 base standard deductions
- Single or married filing separately: $16,100.
- Married filing jointly or qualifying surviving spouse: $32,200.
- Head of household: $24,150.
Additional deductions may apply, including age or blindness adjustments. Itemizing can produce a different result.
IRS Revenue Procedure 2025-32: official 2026 brackets and deductions ↗
2027: awaiting the official IRS tables
The IRS annual inflation-adjustment index reviewed on October 17, 2026 lists 2026 as its latest tax year. Official 2027 ordinary-income bracket thresholds and standard deductions are pending here. Estimates are not published as IRS limits. Use the tax year’s official tables when they are released.
IRS: inflation-adjusted tax items by year ↗
Connect your tax bracket with your savings plan
Taxable income determines these brackets. Modified adjusted gross income can determine IRA eligibility or deductibility. Workplace plans have separate contribution ceilings and compensation limits.
See 2026 retirement contributions, IRA income limits, and 2027 release status →
Explore OBBB changes, including accelerated business depreciation →
General education, not individualized tax, legal, investment, or rollover advice. Reviewed October 16, 2026. Annual limits are dated and do not update automatically. Confirm your situation with the plan administrator, a qualified tax professional, and an appropriately licensed investment professional. LI4W’s insurance services do not include managing a securities portfolio.