2027 and 2026 federal standard deductions
| Filing status | 2027 | 2026 |
|---|---|---|
| Single | $16,600.00 | $16,100.00 |
| Married filing jointly or qualifying surviving spouse | $33,200.00 | $32,200.00 |
| Married filing separately | $16,600.00 | $16,100.00 |
| Head of household | $24,925.00 | $24,150.00 |
Use the basic amount if you qualify. A dependent or a spouse filing separately whose spouse itemizes may have a different deduction or no standard deduction. Extra amounts for age or blindness are outside this estimate.
2027 federal income tax bracket thresholds
Each rate applies to the portion of taxable ordinary income above the amount shown, up to the next threshold. The thresholds are after deductions.
| Rate | Single | Married filing jointly or qualifying surviving spouse | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0.00 | $0.00 | $0.00 | $0.00 |
| 12% | $12,800.00 | $25,600.00 | $12,800.00 | $18,250.00 |
| 22% | $52,025.00 | $104,050.00 | $52,025.00 | $69,650.00 |
| 24% | $109,125.00 | $218,250.00 | $109,125.00 | $109,100.00 |
| 32% | $208,325.00 | $416,650.00 | $208,325.00 | $208,300.00 |
| 35% | $264,550.00 | $529,100.00 | $264,550.00 | $264,550.00 |
| 37% | $661,375.00 | $793,650.00 | $396,825.00 | $661,350.00 |
What is the difference between marginal and effective tax rates?
A single filer with $100,000 of ordinary adjusted gross income and the basic 2027 deduction has $83,400 of taxable income. The first $12,800 costs $1,280 in tax, the next $39,225 costs $4,707, and the remaining $31,375 costs $6,902.50. The total is $12,889.50 before credits.
The highest rate reached is 22%. The effective rate is 12.89% of the $100,000 entered. If you enter taxable income directly, the calculator uses that amount as the denominator.
Which year applies to a return filed in 2027?
A return for income earned in calendar year 2026 generally uses the 2026 schedule even if filed in 2027. The 2027 schedule generally applies to returns filed in 2028.
Does the estimate include payroll taxes or tax credits?
The result uses ordinary-income rate schedules before credits. Payroll, state and local taxes, capital gains rates, AMT and other special rules require separate calculations. IRS tax tables can also give a slightly different filing amount.