US federal income tax 2026: rates, deduction and deadlines

This is a starter guide to federal tax only. States set their own income and sales taxes.

2026 tax brackets

Each rate applies only to the slice of taxable income inside its band (Rev. Proc. 2025-32).

Rate	Single	Married filing jointly
10%	$0 – $12,400	$0 – $24,800
12%	$12,400 – $50,400	$24,800 – $100,800
22%	$50,400 – $105,700	$100,800 – $211,400
24%	$105,700 – $201,775	$211,400 – $403,550
32%	$201,775 – $256,225	$403,550 – $512,450
35%	$256,225 – $640,600	$512,450 – $768,700
37%	over $640,600	over $768,700

Head of household and married filing separately have their own tables in the same Revenue Procedure. Needs review (not transcribed here yet).

Standard deduction 2026

• Single or married filing separately: $16,100
• Married filing jointly: $32,200
• Head of household: $24,150
• Extra for age 65+ or blind (unmarried): $2,050

For 2025 to 2028 there are also temporary deductions: up to $6,000 for seniors, up to $25,000 for qualified tips and up to $12,500 ($25,000 joint) for qualified overtime, each with income phase-outs.

Who must file

For tax year 2025, a single filer under 65 must file with gross income of $15,750 or more; married filing jointly, both under 65, $31,500. Self-employed people with net earnings of $400 or more must file (Publication 501).

Payroll taxes (FICA) 2026

• Social Security: 6.2% employee + 6.2% employer, on wages up to $184,500.
• Medicare: 1.45% each, no wage cap, plus 0.9% Additional Medicare Tax on wages over $200,000.
• Self-employed: 15.3% self-employment tax (12.4% + 2.9%).

Deadlines

• 2025 returns: 15 April 2026, or 15 October 2026 with Form 4868. The extension gives more time to file, not to pay.
• 2026 returns: 15 April 2027. IRS rule: calendar-year filers file by day 15 of the fourth month, moved to the next business day if that is a weekend or legal holiday. 15 April 2027 is a Thursday.

Main forms

• Form 1040 (or 1040-SR at 65+): the individual return.
• W-2: wages and tax withheld, from your employer.
• 1099 forms: non-wage income such as contractor pay (1099-NEC).
• Form 4868: automatic six-month extension to file.

Moving from India

If you move from India to the US, both countries’ rules can apply in the year you move.

• Check your Indian status for that year in Residential status. It decides whether India taxes only your Indian income or your worldwide income.
• Savings accounts usually need to change to NRO/NRE accounts. See NRI bank accounts.
• Money you send abroad before you leave falls under the Liberalised Remittance Scheme. See Foreign remittance (LRS).
• If both countries tax the same income, India’s tax treaty with the US may give relief. Read the treaty text before you rely on it.