The Money Pocket · 1-page PDF-ready sheet
Tax Numbers Cheat Sheet
Brackets, standard deduction, capital-gains thresholds, credits, and the new OBBBA deductions — one printable page instead of 40 IRS PDFs.
Updated October 9, 2026 · themoneypocket.com
Federal income tax brackets (taxable income)
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Standard deduction
| Single / married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Extra if 65+ or blind — married (each) | $1,650 |
| Extra if 65+ or blind — single / HoH | $2,050 |
New OBBBA deductions (tax years 2025–2028)
| Deduction | Cap | Phase-out starts (MAGI) |
|---|---|---|
| Senior deduction (age 65+) | $6,000 per person | $75,000 single / $150,000 joint (6% reduction) |
| Qualified tips | $25,000 | $150,000 single / $300,000 joint |
| Overtime premium (the “half” in time-and-a-half) | $12,500 / $25,000 joint | $150,000 single / $300,000 joint |
| Car loan interest (new, US-assembled vehicle) | $10,000 | $100,000 single / $200,000 joint |
| State and local taxes (SALT) cap | $40,400 | Cap shrinks above $505,000 MAGI |
These are “below-the-line” deductions you can claim whether you itemize or take the standard deduction (SALT excepted — it requires itemizing). Run them: tips, overtime, senior, car loan interest.
Capital gains & investment income
| Long-term rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 0% | Up to $49,450 | Up to $98,900 | Up to $66,200 |
| 15% | $49,451 – $545,500 | $98,901 – $613,700 | $66,201 – $579,600 |
| 20% | Over $545,500 | Over $613,700 | Over $579,600 |
Net investment income tax: 3.8% on the lesser of net investment income or MAGI above $200,000 (single) / $250,000 (joint). Short-term gains are taxed at ordinary rates.
Payroll taxes
- Social Security: 6.2% employee + 6.2% employer on wages up to $184,500.
- Medicare: 1.45% + 1.45% on all wages; extra 0.9% on wages above $200,000 (single) / $250,000 (joint).
- Self-employment tax: 15.3% on 92.35% of net earnings (Social Security part capped at the wage base).
Credits
| Child Tax Credit | $2,200 per qualifying child (refundable portion up to $1,700); phases out above $200,000 / $400,000 joint |
| Earned Income Tax Credit (max, 3+ children) | $8,231; investment income limit $12,200 |
| Adoption credit | Up to $17,670 per child ($5,120 refundable) |
Big-picture limits
| AMT exemption | $90,100 single / $140,200 joint (phase-out from $500,000 / $1,000,000) |
| Estate & lifetime gift exemption | $15,000,000 per person (40% rate above) |
| Annual gift exclusion | $19,000 per recipient |
| Foreign earned income exclusion | $132,900 |
| Health FSA | $3,400 (carryover up to $680) |
| Commuter benefits | $340/month transit, $340/month parking |
Key dates for 2026 returns
- January 15, 2027 — 4th-quarter estimated payment for 2026.
- April 15, 2027 — 2026 returns and payments due; last day for 2026 IRA and HSA contributions.
- October 15, 2027 — extended returns due (an extension to file is not an extension to pay).
Sources: IRS Rev. Proc. 2025-32; One Big Beautiful Bill Act (Pub. L. 119-21); SSA 2026 wage base. Figures are for tax year 2026 (returns filed in 2027).