How it works
Taxable income is your income minus the larger of the standard deduction and your itemized deductions, minus the deduction for seniors and, if you don't itemize, up to $1,000 ($2,000 joint) of cash gifts to charity. Each slice of taxable income is taxed at its bracket's rate. The calculator's tax at every bracket threshold equals the base amount in IRS Rev. Proc. 2025-32. A single filer with $100,000 of income has $83,900 of taxable income and owes $13,170, 13.2% of income. More in the 2026 tax brackets guide.